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PT Bank Mandiri Taspen
2025
Laporan Tahunan
Annual Report
Transparansi untuk Keberlanjutan,
Membangun Nilai Jangka Panjang
Transparency for Sustainability, Building Long-Term Value
Page 2
Page 3
Transparansi untuk Keberlanjutan,
Membangun Nilai Jangka Panjang
Transparency for Sustainability,
Building Long-Term Value
2025 Di tengah tantangan ekonomi yang terus berkembang, PT Bank Mandiri Taspen, yang selanjutnya
disebut Bank Mandiri Taspen, tetap berkomitmen untuk memperkuat implementasi keberlanjutan
Laporan Tahunan
dalam setiap aspek bisnisnya dengan menjunjung tinggi prinsip transparansi. Sebagai lembaga
Annual Report
keuangan yang fokus pada pelayanan pensiun dan tabungan, Bank Mandiri Taspen meyakini
bahwa transparansi merupakan fondasi penting dalam menciptakan keberlanjutan dan nilai jangka
panjang bagi nasabah, karyawan, dan komunitas. Melalui keterbukaan informasi dan penerapan
prinsip-prinsip lingkungan, sosial, dan tata kelola (Environmental, Social, and Governance/ESG),
Bank Mandiri Taspen berupaya meningkatkan kualitas layanan, memperluas inklusi keuangan,
serta mendukung pertumbuhan ekonomi yang lebih inklusif dan berkelanjutan.
Bank Mandiri Taspen terus memperkuat tata kelola keberlanjutan melalui peningkatan
akuntabilitas, transparansi pelaporan, serta pengelolaan risiko ESG secara terintegrasi.
Perusahaan juga mengembangkan produk dan layanan yang bertanggung jawab, meningkatkan
literasi keuangan masyarakat, serta mendukung program sosial yang memberikan dampak positif.
Seluruh inisiatif tersebut dilaksanakan dengan memastikan bahwa setiap keputusan bisnis
dilakukan secara terbuka, terukur, dan selaras dengan prinsip keberlanjutan, guna menciptakan
nilai jangka panjang sekaligus membangun dan menjaga kepercayaan para pemangku kepentingan.
Amidst evolving economic challenges, PT Bank Mandiri Taspen, hereinafter referred to as Bank
Mandiri Taspen, remains committed to strengthening the implementation of sustainability in
every aspect of its business by upholding the principle of transparency. As a financial institution
focused on pension and savings services, Bank Mandiri Taspen believes that transparency is a
crucial foundation for creating sustainability and long-term value for customers, employees, and
the community. Through information disclosure and the implementation of environmental, social,
and governance (ESG) principles, Bank Mandiri Taspen strives to improve service quality, expand
financial inclusion, and support more inclusive and sustainable economic growth.
Bank Mandiri Taspen continues to strengthen its sustainability governance through increased
accountability, reporting transparency, and integrated ESG risk management. The company also
develops responsible products and services, improves public financial literacy, and supports
social programs that have a positive impact. All of these initiatives are implemented by ensuring
that every business decision is made transparently, measurably, and aligned with sustainability
principles, in order to create long-term value while building and maintaining stakeholder trust.
2025 Annual Report 3
Page 4
Kesinambungan Tema
Continuity of Theme
Peningkatan Berkelanjutan
& Operasional Unggul untuk
Menghadapi Tantangan Masa Depan
Continuous Improvement & Excellent
Operations to Embrace Future Challenges
2024
Laporan Tahunan
Annual Report
Di tengah perubahan teknologi, harapan nasabah, serta Amidst technological changes, customer expectations, and
tantangan sosial dan lingkungan, Bank Mandiri Taspen social and environmental challenges, Bank Mandiri Taspen
menempatkan perbaikan berkelanjutan (continuous places continuous improvement and operational excellence
improvement) dan keunggulan operasional sebagai fondasi as the main foundation in maintaining competitiveness and
utama dalam mempertahankan daya saing dan menciptakan creating long-term value. Bank Mandiri Taspen is committed
nilai jangka panjang. Bank Mandiri Taspen berkomitmen untuk to continuing to innovate and improve every aspect of the
terus melakukan inovasi dan penyempurnaan dalam setiap business, both in terms of products, services, risk management
aspek bisnis, baik dari sisi produk, layanan, sistem manajemen systems, and HR quality. This improvement is dynamic and
risiko, maupun kualitas SDM. Peningkatan ini bersifat dinamis adaptive to market needs and regulatory developments.
dan adaptif terhadap kebutuhan pasar serta perkembangan
regulasi.
Keunggulan operasional di Bank Mandiri Taspen diwujudkan Operational excellence at Bank Mandiri Taspen is realized
melalui proses kerja yang efisien, andal, dan berstandar through efficient, reliable, and high-standard work processes.
tinggi. Bank Mandiri Taspen secara konsisten mencatatkan Bank Mandiri Taspen consistently records consistent
pertumbuhan kinerja yang konsisten dan terus tumbuh sustain. performance growth and continues to grow sustainably. With
Dengan pertumbuhan kinerja yang optimal dan permodalan optimal performance growth and increasingly strong capital,
yang semakin kuat, Bank Mandiri Taspen berhasil naik kelas ke Bank Mandiri Taspen has successfully moved up to KBMI II.
KBMI II. Bank Mandiri Taspen akan terus menyelaraskan arah Bank Mandiri Taspen will continue to align the direction and
dan kebijakan bank sehingga tetap relevan dengan kebutuhan policies of the bank so that it remains relevant to Customer
Customer. needs.
Dengan fondasi peningkatan berkelanjutan dan operasional With a foundation of continuous improvement and superior
unggul, Bank Mandiri Taspen mempersiapkan diri menghadapi operations, Bank Mandiri Taspen prepares itself to face future
tantangan masa depan. Bank memastikan bahwa ke depannya challenges. The Bank ensures that in the future it will not
tidak hanya mampu bertahan, tetapi juga tumbuh secara only be able to survive, but also grow sustainably and make
berkelanjutan dan berkontribusi nyata terhadap pembangunan a real contribution to national development, especially in
nasional, khususnya dalam mendukung kesejahteraan segmen supporting the welfare of the pensioner segment and micro-
pensiunan dan pelaku usaha mikro. entrepreneurs.
4 Laporan Tahunan 2025
Page 5
PT Bank Mandiri Taspen
Melanjutkan Pertumbuhan
Berkelanjutan di Era Digital
Continuing Sustainable Growth
in the Digital Age
2023
Laporan Tahunan
Annual Report
Bank Mandiri Taspen senantiasa berkomitmen untuk Bank Mandiri Taspen is always committed to creating
menciptakan pertumbuhan ekonomi menuju arah economic growth towards sustainable development in the
pembangunan berkelanjutan di era digital saat ini. Dalam current digital era. In realizing this growth, the Bank focuses
mewujudkan pertumbuhan tersebut, Bank berfokus pada on retail and institutional funding. In this case, Bank Mandiri
retail funding dan institusi. Dalam hal ini, Bank Mandiri Taspen is increasing retail funding in the pension and senior
Taspen meningkatkan retail funding pada segmen pensiun citizen segments through developing digital banking products
dan senior citizen melalui pengembangan produk dan fitur and features as well as developing funding in the MSE,
digital banking serta mengembangkan funding pada segmen institutional and wholesale segments as well as VIP Employees
UMK, institusi, dan wholesale serta Pegawai dan Pensiunan and Pensioners. In order to increase this growth, Bank Mandiri
VIP. Dalam rangka peningkatan pertumbuhan tersebut, Taspen synergizes with Bank Mandiri to maximize the use of
maka Bank Mandiri Taspen bersinergi dengan Bank Mandiri IT infrastructure and strengthen cooperation with PT TASPEN
untuk memaksimalkan pemanfaatan Infrastruktur IT serta (Persero) & Group, PT ASABRI (Persero) and Dapen in the
memperkuat kerjasama dengan PT TASPEN (Persero) & form of IT integration, product and service development. By
Group, PT ASABRI (Persero) dan Dapen baik dalam bentuk developing these facilities and infrastructure, Bank Mandiri
integrasi IT, pengembangan produk maupun layanan. Dengan Taspen can increase customer base and funding, especially
pengembangan sarana dan infrastruktur tersebut, Bank retail funding through digital development. Apart from that,
Mandiri Taspen dapat meningkatkan customer based dan Bank Mandiri Taspen can gradually increase innovation in
pendanaan terutama funding retail melalui pengembangan services and products at Bank Mandiri Taspen.
digital. Selain itu, Bank Mandiri Taspen secara bertahap dapat
meningkatkan inovasi pada layanan dan produk yang ada di
Bank Mandiri Taspen.
2025 Annual Report 5
Page 6
Mempercepat Pertumbuhan
Berkelanjutan untuk Menghadapi
Tantangan Masa Depan
Accelerating Sustainable Growth to Face
The Challenges of The Future
2022
Laporan Tahunan
Annual Report
Bank Mandiri Taspen sebagai bagian dari industri perbankan Bank Mandiri Taspen, as part of the banking industry, is
berkomitmen untuk mewujudkan ekonomi hijau sebagai committed to realizing a green economy as an effort to
salah satu upaya menciptakan pertumbuhan ekonomi menuju create economic growth towards sustainable development.
arah pembangunan berkelanjutan. Komitmen tersebut This commitment has been consistently and persistently
telah dijalankan secara konsisten dan persisten melalui implemented through the implementation of sustainable
implementasi keuangan berkelanjutan dengan tiga pilar finance with three main pillars: environmental, social, and
utama yaitu, environmental, social and governance (ESG). Bank governance (ESG). Bank Mandiri Taspen is a bank that focuses
Mandiri Taspen merupakan bank yang fokus pada kebutuhan on the needs of MSMEs and retirees. Therefore, its financing
UMKM dan pensiunan. Oleh karena itu, pelaksanaan implementation is aligned with the implementation of the
pembiayaannya diselaraskan dengan implementasi Rencana Sustainable Finance Action Plan (RAKB) by distributing green
Aksi Keuangan Berkelanjutan (RAKB) dengan penyaluran sector financing to MSMEs engaged in businesses such as
pembiayaan sektor hijau pada UMKM yang bergerak di bidang agriculture, livestock, inland and marine fisheries. 2022
usaha seperti pertanian, peternakan, perikanan darat dan marks the third year for Bank Mandiri Taspen to implement
laut. Tahun 2022 merupakan tahun ketiga bagi Bank Mandiri sustainable finance and has been able to improve the Bank’s
Taspen menerapkan keuangan berkelanjutan dan telah performance, particularly in increasing loans disbursed. The
mampu meningkatkan kinerja Bank khususnya peningkatan Bank’s loans disbursed in 2022 reached IDR 6.91 trillion, an
pada kredit yang diberikan. Kredit yang diberikan Bank pada increase of 17.73% from IDR31.35 trillion in 2021. Going
tahun 2022 mencapai Rp36,91 triliun, meningkat sebesar forward, the Bank will continue to drive business growth by
17,73% dari tahun 2021 yang sebesar Rp31,35 triliun. Ke increasing the absorption of sustainable finance financing
depannya, Bank akan terus meningkatkan pertumbuhan products.
bisnis melalui peningkatan penyerapan produk pembiayaan
keuangan berkelanjutan.
6 Laporan Tahunan 2025
Page 7
PT Bank Mandiri Taspen
Meningkatkan Keunggulan Bisnis
Melalui Pengembangan dan
Modernisasi Proses Bisnis
Improving Business Advantage through
The Development and Business Process
Modernization
2021
Laporan Tahunan
Annual Report
Bank Mandiri Taspen telah mengembangkan strategi teknologi Bank Mandiri Taspen has developed an information technology
informasi dalam rangka pengembangan dan modernisasi strategy in the context of developing and modernizing
proses bisnis. Strategi tersebut dikemas dalam 3 (tiga) business processes. The strategy is packaged in 3 (three)
fokus transformasi yaitu Transformasi People, Transformasi transformation focuses, namely People Transformation,
Process dan Transformasi Technology. Transformasi People Process Transformation and Technology Transformation.
dilakukan dengan membangun struktur organisasi yang People transformation was carried out by building an
didukung oleh tim dengan kompetensi teknis dan manajerial organizational structure supported by a team with technical
dengan menyempurnakan struktur organisasi dan kapabilitas and managerial competence by completing the organizational
team dalam penggunaan teknologi dan selaras dengan structure and team capabilities in using technology and in
governance bank yang ada. Transformasi Process dilakukan line with existing bank governance. Process transformation
dengan menerapkan methodology sesuai standar dan best was carried out by applying a methodology according to
practice untuk meminimalisir risiko dan mengefisienkan standards and best practices to minimize risk and streamline
proses melalui otomatisasi. Penerapan transformasi proses processes through automation. One of the implementations of
ini salah satunya adalah dengan melakukan standarisasi this process transformation was by standardizing information
proses teknologi informasi (TI) untuk meningkatkan quality technology (IT) processes to improve quality development
development dan operation serta peningkatan kemampuan and operations as well as increasing strategic planning
strategic planning dan Arsitektur TI. Sedangkan Transformasi and IT architecture capabilities. Meanwhile, Technology
Technology dilakukan dengan mengembangkan teknologi Transformation was carried out by developing technology
dengan basis platform-platform sesuai best practice terkini di based on platforms according to the latest best practices in
industri perbankan. the banking industry.
Dalam rangka pengembangan modernisasi proses bisnis pada In the context of developing business process modernization,
tahun 2021 Bank Mandiri Taspen telah melakukan Assessment in 2021 Bank Mandiri Taspen conducted an Existing Banking
Core Banking Eksisting; menuntaskan pengembangan BM- Core Assessment; completed the development of BM-
One, Treasury System (Finacle), aplikasi eksisting serta One, Treasury System (Finacle) as existing applications and
pengoptimalan SOA dan Big Data; memperkuat kondisi optimization of SOA and Big Data; strengthened the condition
infrastruktur IT; melaksanakan pengadaan baik sewa/beli of IT infrastructure; carried out procurement of both rental
perangkat; menuntaskan implementasi backup management, and purchase of equipment; completed the implementation
Software Define Network (SDN), optimalisasi Operasional of back up management, Software Define Network (SDN),
IT Security, dan Application Performance Monitoring; serta optimization of IT Security Operations, and Application
melakukan penyesuaian terhadap Struktur organisasi IT. Performance Monitoring; and made adjustments to the IT
Modernisasi proses bisnis yang telah dilakukan di tahun 2021 organizational structure. Business process modernization
telah mampu meningkatkan kinerja operasional dan keuangan carried out in 2021 was able to improve the operational and
Bank Mandiri Taspen. financial performance of Bank Mandiri Taspen.
2025 Annual Report 7
Page 8
Daftar Isi
Table of Contents
3 Tema dan Arti Tema /
Themes and Meaning of Themes
4 Kesinambungan Tema / Theme Continuity
8 Daftar Isi / Table of Contents
Profil Perusahaan
Company Profile
12 Sekilas Tentang Bank Mandiri Taspen /
The Overview of Bank Mandiri Taspen
84 Identitas Perusahaan / Company Identity
14 Jejak Langkah / Milestones Nama dan Alamat Kantor Cabang dan Kantor Cabang
86
Pembantu / Names and Addresses of Branch Offices and
16 Kontribusi Terbaik Kami /
Sub-Branch Offices
Our Best Contribution
88 Brand Perusahaan / Company Brand
91 Riwayat Singkat Perusahaan / Brief History of The Company
93 Keterangan Perubahan Nama / Description of Name
Change
94 Visi, Misi dan Budaya Perusahaan / Vision, Mission, and
Kilas Kinerja Company Culture
Performance Highlights
94 Visi / Vision
26 Pencapaian Kinerja Perusahaan /
Achievement of Company Performance 95 Misi / Mission
28 Ikhtisar Data Keuangan Penting / Key Financial Highlight 95 Review Visi dan Misi Oleh Dewan Komisaris dan Direksi
/ Vision and Mission Review by Board of Commissioners
28 Ikhtisar Keuangan dan Rasio Keuangan / Financial and Directors
Highlights and Financial Ratios
96 Budaya Perusahaan / Corporate Culture
34 Ikhtisar Operasional / Operational Highlight
98 Kegiatan Usaha / Business Fields
35 Informasi Saham / Stock Information
98 Kegiatan Usaha Menurut Anggaran Dasar dan yang
35 Aksi Korporasi / Corporate Action Dijalankan / Business Activities Based on the Articles of
Association and are Conducted
35 Aksi Penghentian Sementara Perdagangan Saham
(Suspension) dan/atau Penghapusan Pencatatan Saham 99 Produk dan Jasa / Products and Services
(Delisting) / The Action of Provisional Suspension of Share
Trading (Suspension) and/or Delisting of Share 106 Wilayah Operasional / Operational Area
36 Informasi Obligasi, Sukuk dan/atau Obligasi Konversi / Bond 111 Daftar Keanggotaan Asosiasi / List of Association Membership
Information, Sukuk and Conversion Bonds
112 Struktur Organisasi / Organizational Structure
38 Peristiwa Penting / Important Events
114 Profil Direksi / Directors Profile
125 Profil Dewan Komisaris / Board of Commissioners Profiles
125 Profil Pejabat Eksekutif / Executive Officers Profile
151 Profil Karyawan / Employee Profile
151 Jumlah Karyawan Berdasarkan Jenis Kelamin / Number of
Laporan Direksi dan Dewan Komisaris Employees Based on Gender
Report of Directors and Board of Commissioners 151 Jumlah Karyawan Berdasarkan Rentang Usia / Number of
Employees Based on Age Range
46 Laporan Direksi / Board of Directors’ Report
152 Jumlah Karyawan Berdasarkan Level Jabatan / Number of
Employees Based on Position Level
66 Laporan Dewan Komisaris / Board of Commissioners’ Report
152 Jumlah Karyawan Berdasarkan Tingkat Pendidikan /
80 Surat Pernyataan Anggota Direksi dan Anggota Dewan
Number of Employees Based on Education Level
Komisaris / Statement Letter Members of Directors and
Members of the Board of Commissioners 153 Jumlah Karyawan Berdasarkan Status Kepegawaian /
Number of Employees Based on Employment Status
153 Pengembangan Kompetensi / Competency Development
155 Komposisi Pemegang Saham / Composition of Shareholders
155 Klasifikasi Pemegang Saham / Shareholder Classification
8 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
155 Komposisi 20 Pemegang Saham Terbesar / Composition of 189 Tinjauan Operasi per Segmen Usaha /
The 20 Biggest Shareholders Operation Review Per Business Segment
156 Komposisi Pemegang Saham 5% atau Lebih / Composition 204 Tinjauan Keuangan / Financial Review
of Shareholder Owning 5% or More Shares
204 Kinerja Keuangan / Financial Performance
156 Komposisi Kelompok Pemegang Saham Masyarakat
Kurang dari 5% / Group of Society Shareholder Owning 204 Laporan Posisi Keuangan / Financial Position Report
Less Than 5%
218 Laporan Laba Rugi dan Penghasilan Komprehensif Lain
156 Kepemilikan Saham Dewan Komisaris, Direksi dan / Income Statement and Other Comprehensive Income
Manajemen / Share Ownership by the Board of Report
Commissioners, Directors and Management
223 Laporan Arus Kas / Cash Flow Statement
157 Pemegang Saham Utama dan Pengendali /
Main Shareholders and Controlling 227 Kemampuan Membayar Utang dan Kolektibilitas Piutang /
Ability to Pay Debt and Receivable Collectability
157 Daftar Entitas Anak, Entitas Asosiasi dan Perusahaan Ventura
Bersama / List of Subsidiaries, Associates and Joint Venture 233 Suku Bunga Dasar Kredit / Interest Rate on Credit
Companies
234 Suku Bunga Dana / Fund Interest Rate
158 Struktur Grup Perusahaan / Company Group Structure
235 Kualitas Aset Produktif / The Quality of Productive Assets
158 Informasi Kelompok Usaha Bank / Bank Business Group
Information 236 Fee Based Income / Fee Based Income
159 Kronologi Penerbitan Saham / Share Listing Chronology 238 Struktur Modal / Capital Structure
160 Kronologi Penerbitan Obligasi / Chronology Issuing Bonds 243 Ikatan Material Investasi Barang Modal /
Material Investments In Capital Goods
162 Informasi Penggunaan Jasa Akuntan Publik (AP) dan Kantor
Akuntan Publik (KAP) / Information on using the Services of 244 Investasi Barang Modal / Capital Goods Investment
Public Accounting (AP) and Public Accounting Offices (KAP)
245 Komitmen dan Kontinjensi / Commitment and Contingency
163 Lembaga dan/atau Profesi Penunjang / Supporting Institutions
and/or Professions 245 Informasi dan Fakta Material Setelah Tanggal Laporan
Akuntan / Information and Material Facts After
164 Penghargaan dan Sertifikasi / Awards and Certifications The Date of the Accountant’s Report
167 Informasi pada Website Perusahaan / Information on the 246 Prospek Usaha dan Strategi ke Depan Tahun 2026 /
Company’s Website Business Prospects and Strategies for 2026
251 Pencapaian Target dan Target Ke Depan /
Target Achievement and Future Targets
251 Pencapaian Target / Target Achievements
254 Target Ke Depan (Proyeksi) 2026 /
Future Target (Projection) 2026
262 Kebijakan, Pengumuman dan Pembayaran Dividen / Policy,
Analisis dan Pembahasan Manajemen Announcement and Payment of Dividend
atas Kinerja Bank 263 Realisasi Penggunaan Dana Hasil Penawaran Umum /
Management Discussion and Analysis of Bank Performance Realization of Use of Public Offering Proceeds
264 Informasi Material Mengenai Investasi, Ekspansi,
Penggabungan/ Peleburan Usaha, Divestasi, Akuisisi, atau
Restrukturisasi Hutang dan Modal / Material Information
170 Tinjauan Perekonomian / Economic Review Regarding Investment, Expansion, Business Merger/
Analisis Perekonomian Global / Consolidation, Divestment, Acquisition, or Debt and Capital
170
Global Economic Analysis Restructuring
172 Analisis Perekonomian Nasional / 266 Informasi Material yang Mengandung Benturan
National Economic Analysis Kepentingan, Transaksi Afiliasi dan Transaksi Pihak Berelasi /
Material Information Containing Conflicts of Interest, Affiliate
174 Analisis Industri Perbankan / Banking Industry Analysis Transactions and Related Party Transactions
175 Analisis Posisi Bank Mandiri Taspen Dalam Industri 274 Kebijakan Pemberian Pinjaman Bagi Dewan Komisaris/
Perbankan / Analysis of Bank Mandiri Taspen Position in Direksi / Loans Provision Policy for the Board of
the Banking Industry Commissioners/Directors
178 Tinjauan Operasional / Operational Review 274 Perubahan Peraturan Perundang-Undangan dan
Dampaknya / Changes in Laws and Regulations and Their
179 Rencana Strategis Bank / Bank Strategic Plan Impacts
181 Aspek Pemasaran / Marketing Aspect 286 Perubahan Kebijakan Akuntansi /
Change in Accounting Policies
181 Strategi Pemasaran / Marketing Strategy
287 Tingkat Kesehatan Bank / Bank Soundness Level
182 Pangsa Pasar / Market Share
287 Informasi Kelangsungan Usaha /
185 Penanganan Pengaduan Nasabah / Business Continuity Information
Customer Complaints Management
2025 Annual Report 9
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289 Kerangka Governansi, Pengelolaan dan Pengendalian Aspek
Perpajakan / Governance Framework, Management and
Control Aspect of Taxation
290 Larangan, Batasan dan/atau Hambatan Signifikan Untuk
Melakukan Penyediaan Dana Antara Bank dan Entitas Lain
Dalam Suatu Kelompok Usaha / Sumber Daya Manusia
Prohibitions, Limitations and/or Significant Obstacles To Human Capital
The Provision of Funds Between Banks and Other Entities
in a Business Groups
292 Transaksi Spot dan Transaksi Derivatif / 448 Strategi Manajemen Sumber Daya Manusia /
Spot Transactions and Derivative Transactions Strategy of Human Resources Management
450 Kebijakan dan Pelaksanaan Manajemen Sumber Daya
Manusia / Policy and Implementation of Human Resource
Management
450 Rekrutmen / Recruitment
450 Pengembangan Kompetensi /
Competency Development
451 Pengembangan Karir / Career Development
Informasi Eksposur Risiko dan Permodalan 452 Penilaian Kinerja / Work Assessment
Risk Exposure and Capital Information 453 Remunerasi / Remuneration
453 Program Pensiun / Pension Program
296 Ukuran Utama (Key Metrics/KM1) / Key Metrics (KM1)
454 System and Infrastructure Human Capital
298 Perbedaan Antara Cakupan Konsolidasi dan Mapping Pada
Laporan Keuangan Sesuai Standar Akuntansi Keuangan 455 Internalisasi Budaya / Culture Internalization
dengan Kategori Risiko Sesuai dengan Ketentuan Otoritas
458 Keterbukaan Informasi Kepada Pegawai /
Jasa Keuangan Kategori Risiko (LI1) / Differences Between
Disclosure of Information to Employees
the Scope of Consolidation and the Mapping in Financial
Statements in Accordance with Financial Accounting 459 Struktur Pengelola Sumber Daya Manusia / Structure of
Standards and Risk Categories in Accordance with the Human Resource Management
Financial Services Authority Regulations (LI1)
460 Rencana Kerja Sumber Daya Manusia 2026 /
304 Perbedaan Utama Antara Nilai Tercatat Sesuai Standar
The Human Resources Work Plan for 2026
Akuntansi Keuangan dengan Nilai Eksposur Sesuai dengan
Ketentuan OJK (LI2) / Main Differences Between Carrying
Amounts in Accordance with Financial Accounting Standards
and Exposure Values in Accordance with OJK Regulations
(LI2)
305 Penjelasan Mengenai Perbedaan Antara Nilai Eksposur
Sesuai dengan Standar Akuntansi Keuangan dengan
Ketentuan OJK (LIA) / Explanation of Differences Between Teknologi Informasi
Exposure Values in Accordance with Financial Accounting
Information Technology
Standards and OJK Regulations (LIA)
306 Permodalan / Capital
464 Master Plan dan Strategi Teknologi Informasi /
321 Manajemen Risiko -Pendekatan Manajemen Risiko Bank Master Plan and Strategy of Information Technology
(OVA) / Risk Management – Bank Risk Management Approach
(OVA) 466 Manajemen Infrastruktur & Ketahanan IT /
Infrastructure Management & IT Resilience
324 Rasio Pengungkit / Leverage Ratio
467 Tata Kelola Teknologi Informasi /
329 Risiko Kredit / Credit Risk Information Technology Governance
378 Risiko Pasar / Market Risk 473 Struktur Pengelola Teknologi Informasi /
Information Technology Management Structure
386 Risiko Likuiditas / Liquidity Risk
474 Rencana Kerja Teknologi Informasi 2026 / Information
417 Risiko Operasional / Operational Risk Technology Work Plan 2026
430 Risiko Hukum / Legal Risk
431 Risiko Reputasi / Reputation Risk
435 Risiko Stratejik / Strategic Risk
437 Risiko Kepatuhan / Compliance Risk
440 Risiko Tingkat Suku Bunga / Interest Rate Risk
445 Penerapan Manajemen Permodalan Terintegrasi /
Implementation of Integrated Capital Management
10 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
735 Akses Informasi dan Data Perusahaan /
Access To Company Information and Data
743 Kode Etik / Code of Ethics
747 Kebijakan Pemberian Kompensasi Jangka Panjang Berbasis
Corporate Governance Kinerja / Performance-Based Long-Term Compensation
Corporate Governance Policy
750 Whistleblowing System
478 Pencapaian dalam Penerapan Tata Kelola Perusahaan / 757 Program Anti Korupsi / Anti-Corruption Program
Achievements in the Implementation of Corporate Governance
765 Pengelolaan Laporan Harta Kekayaan Penyelenggara Negara
478 Dasar Penerapan Tata Kelola Perusahaan / The Basic of (LHKPN) / Management of Country Property Rights (LHKPN)
Corporate Governance / Implementation
765 Jumlah Penyimpangan (Internal Fraud) dan Upaya
479 Struktur dan Mekanisme Tata Kelola Perusahaan / Corporate Penyelesaian / Total Internal Fraud and Attention Attempts
Governance Structure and Mechanism
765 Pemberian Dana Kegiatan Sosial dan/atau Politik / Funding
479 Struktur Organ Perusahaan / of Social and/or Political Activities
Organ Structure of The Company
766 Penyediaan Dana Kepada Pihak Terkait
480 Governance Soft Stucture dan Penyediaan Dana Besar / Provision of Funds For
Related Parties and Provision of Large Exposures
481 Mekanisme Tata Kelola Perusahaan /
Corporate Governance Mechanism 766 Buyback Saham dan Buyback Obligasi / Share Buyback and
Bond Buybackv
481 Pemegang Saham / Shareholders
766 Rencana Strategis Bank / The Bank’s Strategic Plan
481 Rapat Umum Pemegang Saham /
General Meeting of Shareholders 767 Transaksi yang Mengandung Benturan Kepentingan /
Transaction That Contained Conflicts of Interest
496 Direksi / Board of Directors
767 Perselisihan Internal / Internal Disputes
528 Dewan Komisaris / Board of Commissioners
767 Pencegahan Transaksi Orang Dalam (Insider Trading) /
556 Nominasi dan Remunerasi Dewan Komisaris dan Prevention of Inside Transactions (Insider Trading)
Direksi / Nomination and Remuneration of The Board of
Commissioners and Board of Directors 768 Transparansi Kondisi Keuangan dan Non Keuangan
Perusahaan / Transparency of Financial and Non-Financial
561 Kebijakan Keberagaman Dewan Komisaris dan Direksi / Conditions of the Company
Policies on Diversity of Board of Commissioners and Board
of Directors 769 Penerapan Keuangan Berkelanjutan, Termasuk Penerapan
Tanggung Jawab Sosial / Implementation of Sustainable
565 Kebijakan Pengungkapan Informasi Finance, Including Corporate Social Responsibility
Kepemilikan Saham Dewan Komisaris
dan Direksi Serta Pelaksanaannya / Policy on Disclosure 770 Kelompok Usaha Bank / Bank Business Group
of Information on Share Ownership of the Board of
Commissioners and Directors and Their Implementation 771 Penerapan Tata Kelola Terintegrasi /
The Implementation of Integrated Governance
566 Organ dan Komite di Bawah Dewan Komisaris /
Organs and Committees Under The Board of 774 Penerapan Pedoman Tata Kelola Perusahaan Terbuka /
Commissioners Application of Guidelines Open Corporate Governance
602 Organ dan Komite di Bawah Direksi / Organs and 791 Good Corporate Governance Assessment
Committees Under the Board of Directors
809 Praktik Bad Corporate Governance /
675 Penerapan Tata Kelola Dalam Pemberian Practice Bad Corporate Governance
Remunerasi Bagi Bank Umum / Implementation of Good
Corporate Governance in Providing Remuneration for
Commercial Banks
682 Akuntan Publik / Public Accountant Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility
684 Sistem Pengendalian Internal / Internal Control System
695 Manajemen Risiko / Risk Management
713 Fungsi Kepatuhan / Compliance Function
Indeks Referensi OJK
724 Program Anti Pencucian Uang (APU) dan OJK Reference Index
Pencegahan Pendanaan Terorisme (PPT) / Anti-Money
Laundering (AML) and Terrorism Financing Prevention
(TFP) Programs
727 Perkara Hukum / Important Case Laporan Keuangan
Financial Statements
735 Sanksi Administratif yang Dikenakan Kepada Perusahaan,
Anggota Dewan Komisaris dan Direksi Oleh Otoritas Pasar
Modal dan Otoritas Lainnya / Administrative Sanctions
Imposed on Companies, Members of The Board Of
Commissioners and Board of Directors By Capital Market
Authorities and Other Authorities
2025 Annual Report 11
Page 12
Sekilas Tentang Bank Mantap
The Overview of Bank Mantap
48,437% 0,465% 51,098%
Kepemilikan
Ownership
PT TASPEN Ida Bagus Made PT Bank Mandiri
(Persero) Putra Jandhana (Persero) Tbk
Total Aset
Total Assets
Segmen Produk Simpanan
Rp
73,02 triliun
trillion
Deposit Product Segment
Tabungan Giro Deposito
Saving Current Accounts Deposito
12 Laporan Tahunan 2025
Page 13
PT Bank Mandiri Taspen
Segmen Produk Kredit
Credit Product Segments
Mikro Retail Pensiun
Micro Retail Pension
Jasa dan Layanan Lainnya
Other Service
Online Mantap Cash Movin by Bank Agen Penjual
Transfer QRIS Acquirer
Payment Management Mandiri Taspen Efek Reksadana
Memiliki
Having
291
Jaringan Kantor
Office Networks
2025 Annual Report 13
Page 14
Jejak Langkah
Milestones
2019
11 Maret, efektif pemindahan Kantor Pusat
Bank Mantap yang semula berkedudukan
dan berkantor pusat di Denpasar-Bali
Lebih dari 50 Tahun dalam Inovasi menjadi berkedudukan dan berkantor pusat
More than 50 Years of Innovation di Jakarta Pusat sesuai dengan Keputusan
Rapat Umum Pemegang Saham No.53
Bank Mandiri Taspen berawal dari bank kecil di Kota Denpasar, tanggal 31 Oktober 2016 dari Notaris I
menjadi market leader bank nasional di segmen pensiunan dan UMKM, Bank Mandiri Gusti Ngurah Putra Wijaya, S.H., Notaris di
Taspen terus mencatat sejarah. Denpasar, akta mana kemudian ditegaskan
dengan Penegasan Keputusan Rapat
Bank Mandiri Taspen began as a small bank in the city of Denpasar, Nomor 7 tanggal 5 Maret 2019 serta telah
becoming the market leader for national banks in the pensioners and MSME segments, memperoleh persetujuan OJK Nomor: S-5/
Bank Mandiri Taspen continues to make history. PB.1/2019 tanggal 28 Januari2019 tentang
Rencana Pemisahan dan Pemindahan
Alamat Kantor Pusat (KP).
2017 March 11, effective transfer of Bank
2014 21 Juni, menjadi Perusahaan Tercatat Mantap’s Head Office which was originally
22 Desember, resmi dimiliki oleh 3 BUMN dengan menerbitkan Obligasi I Bank domiciled and headquartered in Denpasar-
dengan kepemilikan masing-masing Mandiri Taspen Pos Tahun 2017. Bali to be domiciled and headquartered
PT Bank Mandiri (Persero), Tbk 58,25% in Central Jakarta in accordance with
June 21, became a Listed Company by issuing
PT Taspen (Persero) 20,20% dan PT Pos the General Meeting of Shareholders
Bank Mandiri Taspen Pos Bonds I in 2017.
Indonesia (Persero) 20,20% Resolution No. 53 dated October 31, 2016
from Notary I Gusti Ngurah Putra Wijaya,
December 22, officially owned by 3 7 November, memperoleh persetujuan SH, Notary in Denpasar, which deed was
SOEs with ownership respectively perubahan nama dari Menteri Hukum confirmed by Confirmation of Meeting
PT Bank Mandiri (Persero), Tbk 58.25% dan HAM dan efektif mendapatkan izin Resolution Number 7 dated March 5, 2019
PT Taspen (Persero) 20.20% and penggunaan nama dari Otoritas Jasa and has obtained FSA approval Number:
PT Pos Indonesia (Persero) 20.20% Keuangan pada tanggal 23 Desember S-5 / PB.1 / 2019 dated 28 January2019
2017 dengan nama PT Bank Mandiri concerning Plans for Separation and
Taspen Change of Head Office Address (KP).
2013 November 7, obtained approval for
a name change from the Minister of 18 November, menerbitkan Penawaran
22 Mei, jumlah kepemilikan Bank Mandiri
Law and Human Rights and effectively Umum Berkelanjutan Obligasi
(Persero) Tbk di PT Bank Sinar Harapan
obtained a license to use the name Berkelanjutan I Bank Mandiri Taspen
Bali menjadi 93,23%
from the Financial Services Authority dengan jumlah pokok Rp1.000.000.000,
May 3, the total ownership of Bank on December 23, 2017 under the name dan pada tanggal 27 November 2019
Mandiri (Persero) Tbk in PT Bank Sinar PT Bank Mandiri Taspen telah dicatat pada Bursa Efek Indonesia.
Harapan Bali became 93.23%
November 18, Issued a Public Offering
of Continuous Bonds I Bank Mandiri
2016 Taspen with a principal amount of
2008 IDR1,000,000,000, and on November 27,
17 November, menerbitkan Medium Term
2019, it was listed on the Indonesia Stock
3 Mei, diakuisisi oleh Bank Mandiri Note (surat hutang jangka pendek), 31
Exchange.
(Persero) Tbk dengan kepemilikan saham Oktober peningkatan Modal Dasar Bank
80% Mantap untuk menuju Bank BUKU 2
May 3, was acquired by Bank Mandiri November 17, issued Medium Term Notes
(Persero) Tbk with 80% share ownership.
2018
(short-term debt securities), 31 October
increased Bank Mantap’s Authorized 30 November, melaksanakan Right Issue
Capital to go to BUKU 2 Bank dengan menerbitkan 140.492.748 saham
yang diambil bagian oleh Bank Mandiri
1994
dan PT Taspen, sehingga Modal Dasar,
10 Maret, memperoleh status sebagai Modal Ditempatkan dan Modal Disetor
2015
Bank Umum menjadi Rp751.307.459.000. selanjutnya
23 Januari, memperoleh persetujuan kepemilikan saham Bank Mandiri
March 10, obtained status as a
perubahan nama dari Menteri Hukum dan menjadi 51,077%, PT Taspen 48,416%
Commercial Bank
HAM dan pada tanggal 7 Agustus 2015 dan pemegang saham lainnya menjadi
nama PT Bank Mandiri Taspen Pos secara 0,507%.
resmi diperkenalkan kepada seluruh November 30, implemented the Right Issue
1970 masyarakat Indonesia by issuing 140,492,748 shares subscribed
23 Februari, didirikan dengan nama MAI Januari 23, obtained approval for a name by Bank Mandiri and PT Taspen, so that
Bank Pasar Sinar Harapan Bali. change from the Minister of Law and the Authorized Capital and Issued Capital
Human Rights and on 7 August 2015 the was IDR751,307,459,000. furthermore,
February 23, was established under the name PT Bank Mandiri Taspen Pos was Bank Mandiri’s share ownership became
name MAI Bank Pasar Sinar Harapan Bali. officially introduced to all Indonesian 51.077%, PT Taspen 48.416% and other
people shareholders became 0.507%.
14 Laporan Tahunan 2025
Page 15
PT Bank Mandiri Taspen
2025
17 Agustus bertepatan dengan perayaan
2022 Kemerdekaan Republik Indonesia, Bank
Mandiri Taspen mengganti core banking
29 April, Bank Mandiri Taspen system dengan system baru yang bernama
mendapatkan ijin untuk “MAESTRO”, yang merupakan core
menyelenggarakan layanan Transfer banking yang agile, reliable dan secure,
BIFAST menggunakan ManTap by Bank untuk mendukung kebutuhan bisnis
Mandiri Taspen (Layanan Mobile Banking). bank dalam mengakselerasi transformasi
Produk ini berfungsi untuk melakukan layanan digital, meningkatkan kualitas
transaksi transfer dana dengan source of layanan perbankan dan bertahan
fund rekening tabungan seperti transfer menghadapi tantangan pasar ke
online tetapi dengan biaya transfer yang depannya sebagai penguatan dari sisi
lebih murah. architecture, channel integration, data
analytics, IT infrastructure dan security
April 29, Bank Mandiri Taspen obtained
On 17 August, coinciding with the
permission to provide BIFAST Transfer
celebration of Indonesia’s Independence
service using ManTap by Bank Mandiri
Day, Bank Mandiri Taspen implemented
Taspen (Mobile Banking Service). This a new core banking system called
product serves to conduct fund transfer “MAESTRO.” This system is designed to
transactions using the source of funds from be agile, reliable, and secure, supporting
savings accounts such as online transfers the Bank’s business needs in accelerating
but with cheaper transfer fees. digital service transformation, enhancing
the quality of banking services, and
strengthening resilience against future
market challenges. The implementation
2021 of MAESTRO also reinforced key aspects
of the Bank’s capabilities, including
1 Mei, Bank Mandiri Taspen mencatatkan
architecture, channel integration, data
kembali pada Bursa Efek Indonesia
analytics, IT infrastructure, and security.
(BEI) obligasi sebesar Rp 2 triliun, yang
merupakan bagian dari Penerbitan Umum
Berkelanjutan (PUB) Obligasi Satu
Tahap Kedua tahun 2021 dengan lima
2024
perusahaan penjamin emisi yakni Mandiri 4 April, Bank Mandiri Taspen ditetapkan
Sekuritas, BNI Sekuritas, BCA Sekuritas, sebagai kelompok Bank Berdasarkan
BRI Danareksa Sekuritas dan Trimegah Modal Inti (KBMI) 2 oleh Otoritas Jasa
Sekuritas Indonesia. Keuangan yang disampaikan dengan
surat Nomor S-59/PB.21/2024 tanggal 4
May 1, Bank Mandiri Taspen re-listed on April 2024, dengan Modal Inti Bank per
the Indonesia Stock Exchange (IDX) bonds Maret 2024 mencapai di Rp6,57 Triliun.
amounting to IDR2 trillion, which is part Hal tersebut sesuai dengan POJK Nomor
of the 2021 Second Phase One Phase 12 /POJK.03/2021 Tentang Bank Umum
Continuous Public Issuance (PUB) with five dimana KBMI 2 merupakan bank dengan
underwriting companies namely Mandiri Modal Inti lebih dari Rp 6 Triliun sampai
Sekuritas, BNI Sekuritas, BCA Sekuritas, dengan Rp14 Triliun.
BRI Danareksa Sekuritas and Trimegah April 4, Bank Mandiri Taspen was
2020 Sekuritas Indonesia. designated as a Bank Based on Tier 1
Capital (KBMI) 2 group by the Financial
16 Desember, melaksanakan Right Services Authority conveyed by letter
Issue dengan menerbitkan 136.686.714 14 Juni, efektif memindahkan alamat Kantor Number S-59/PB.21/2024 dated April 4,
saham, selanjutnya 135.993.787 saham Pusat Bank sehubungan telah mendapat 2024, with the Bank’s Tier 1 Capital as of
yang diambil bagian oleh Bank Mandiri persetujuan dari Otoritas Jasa Keuangan March 2024 reaching IDR6.57 Trillion. This
dan PT Taspen, sehingga Modal Dasar (OJK) dengan surat No. S-51/PB.1/2021 was in accordance with OJK Regulation
menjadi Rp819.650.816.000, Modal tanggal 18 Mei 2021 perihal Rencana Number 12 /POJK.03/2021 concerning
Commercial Banks where KBMI 2 was a
Ditempatkan dan Modal Disetor menjadi Pemindahan Alamat Kantor Pusat (KP) dan
bank with Tier 1 Capital of more than IDR6
Rp819.304.352.500 saham yang tidak Kantor Cabang (KC), dengan pemindahan Trillion up to IDR14 Trillion.
diambil bagian sejumlah 692.927 saham alamat semula beralamat di Jl. Cikini
disimpan dalam portepel. Selanjutnya Raya No. 42 Kel. Cikini, Kec. Menteng,
kepemilikan saham Bank Mandiri menjadi Jakarta Pusat menjadi beralamat di Jalan
2023
51,098%, PT Taspen 48,437% dan Proklamasi No. 31 Kel. Pegangsaan, Kec.
pemegang saham lainnya menjadi 0,465%. Menteng, Jakarta Pusat. 8 September, Bank Mandiri Taspen
December 16, implemented the Right June 14, effectively changed the address melakukan pemekaran Kantor
Distribution dari sebelumnya 7 (tujuh)
Issue by issuing 136,686,714 shares, of the Bank’s Head Office in connection
Kantor Distribution menjadi 9 (sembilan)
then 135,993,787 shares subscribed with obtaining approval from the Financial Kantor Distribution untuk meningkatan
by Bank Mandiri and PT Taspen, so Services Authority (OJK) with letter No. S-51/ span of control serta mendorong
that the Authorized Capital became PB.1/2021 dated May 18, 2021, regarding meningkatkan produktivitas terutama di
IDR819,650,816,000, Issued and Paid- the Plan to Change the Address of the Head daerah yang memiliki potensi tinggi.
up Capital became IDR819,304,352,500 Office (KP) and Branch Offices (KC), with the September 8, Bank Mandiri Taspen
692,927 shares were not subscribed for in change of address from the original address expanded its Distribution Offices from
the portfolio. Furthermore, Bank Mandiri’s at Jl. Cikini Raya No. 42 Ex. Cikini, District. 7 (seven) Distribution Offices to 9 (nine)
share ownership became 51.098%, PT Menteng, Central Jakarta, whose address is Distribution Offices to increase the span
Taspen 48.437% and other shareholders at Jalan Proklamasi No. 31 Ex. Pegangsaan, of control and encouraging increased
became 0.465%. Kec. Menteng, Central Jakarta. productivity, especially in areas with high
potential.
2025 Annual Report 15
Page 16
Kontribusi Terbaik Kami
Our Best Contributions
Memiliki Kerja Sama dengan PT Asabri
Having Cooperation with PT ASABRI
PT ASABRI merupakan BUMN pengelola asuransi dan PT ASABRI is a state-owned enterprise responsible for
pembayaran pensiun khusus untuk Prajurit TNI, Anggota managing insurance and pension payments for members of the
POLRI dan PNS Kementerian Pertahanan Republik Indonesia. Indonesian National Armed Forces (TNI), Indonesian National
Sejak tahun 2016, Bank Mandiri Taspen bekerja sama dengan Police (POLRI), and civil servants of the Ministry of Defense.
PT ASABRI. Sampai dengan Desember 2025 Bank Mandiri Since 2016, Bank Mandiri Taspen has collaborated with
Taspen telah menyalurkan manfaat pensiun kepada 622.385 PT ASABRI. As of December 2025, Bank Mandiri Taspen had
peserta pensiun dan dari jumlah tersebut sebanyak 54.538 distributed pension benefits to 622,385 pension participants.
orang merupakan peserta Pensiunan dari dapen TNI/Polri Of this total, 54,538 were pensioners from the TNI/Polri pension
yang mengalami peningkatan sebesar 14,2% dibanding posisi fund, representing an increase of 14.2% compared to 47,746
Desember 2024 yang berjumlah 47.746 peserta dengan participants in December 2024. This growth contributed to a
market share sebesar 17,49% dari seluruh peserta pensiunan market share of 17.49% of total pension beneficiaries in 2025,
pada tahun 2025 meningkat sebesar 2,41% dibandingkan reflecting an increase of 2.41% compared to December 2024.
Desember 2024. Dari Market Share tersebut Bank Mandiri Based on this market share, Bank Mandiri Taspen ranked
Taspen menempati posisi ke 5 (lima) sebagai penyalur manfaat 5th among institutions distributing pension benefits under
pensiun ASABRI. PT ASABRI.
Peningkatan Kualitas Layanan
Melalui Penguatan Infrastruktur
dan Fasilitas Layanan Jaringan Kantor
Improving Service Quality through Strengthening
Infrastructure and Office Network Service Facilities
Open Table PT Bank Mandiri Taspen Mobil Layanan yang tersebar di Jaringan Kantor
di PT Taspen (Persero) Mobile Service Units distributed across the Branch Office Network
Open Table PT Bank Mandiri Taspen in PT Taspen (Persero)
Dari 55 Kantor Cabang Taspen telah
dipenuhi jaringan, BMTP dengan
pembukaan booth open table rincian
sebagai berikut:
Out of 55 Taspen Branch Offices, the
network coverage has been fulfilled
through the establishment of Bank Mandiri
Taspen service booths (open table). The
detailed breakdown is as follows:
Bank memiliki fasilitas untuk menunjang pelayanan
2022 2023 2024 2025 terhadap Nasabah Pensiunan, berupa 147 Mobil
Layanan yang tersebar di seluruh Jaringan Kantor.
33 38 38 39 The Bank has facilities to support services for pensioner
customers, consisting of 147 Mobile Service Units
Booth Booth Booth Booth
distributed across the entire branch office network.
16 Laporan Tahunan 2025
Page 17
PT Bank Mandiri Taspen
Memiliki Induk Perusahaan yang Bereputasi
Having a Reputable Parent Company
Bank Mandiri Taspen memiliki induk perusahaan dengan Bank Mandiri Taspen benefits from the strengths of its parent
keunggulannya masing-masing yang berfungsi untuk companies, each of which plays a strategic role in supporting
mengembangkan bisnis Bank Mandiri Taspen yaitu: the Bank’s business development:
a. Bank Mandiri sebagai bank terbesar di Indonesia yang a. PT Bank Mandiri (Persero) Tbk, as the largest bank in
memiliki expertise dalam pengelolaan Bank. Indonesia, provides strong expertise in banking management.
b. PT Taspen memiliki akses kepada captive market pensiunan b. PT Taspen (Persero) offers access to a captive pensioner
sehingga dapat menambah database calon debitur market, thereby enriching the database of prospective
pensiunan. pension-loan customers.
c. Dukungan pendanaan dari grup Pemegang Saham. c. Funding support from the shareholder group further
strengthens the Bank’s financial capacity.
Sinergi pemegang saham dan grup usaha tersebut The synergy between shareholders and the business group
diimplementasikan dalam kemitraan strategis antara PT Bank is implemented through a strategic partnership between PT
Mandiri (Persero), Tbk. selaku pemegang saham mayoritas Bank Mandiri (Persero) Tbk as the majority shareholder and PT
bersama dengan PT Taspen (Persero) dalam Bank Mandiri Taspen (Persero) within Bank Mandiri Taspen. This collaboration
Taspen yang fokus dalam memberikan layanan kepada ASN focuses on serving civil servants (ASN) and pensioners, while
dan pensiunan serta memberikan penyaluran kredit pensiunan also expanding pension loan and MSME financing. The Bank
dan UMKM dengan aspirasi menjadi “The Undisputed Leader aspires to become “The Undisputed Leader in Indonesia’s
in Indonesia’s Senior Citizen Financial Ecosystem” aspirasi Senior Citizen Financial Ecosystem”—positioning itself as the
sebagai penyalur kredit pensiun terbesar dan penyedia layanan largest pension loan distributor and a leading banking service
perbankan terkemuka bagi nasabah senior di Indonesia melalui provider for senior customers in Indonesia. This aspiration is
penguatan posisi sebagai penyedia layanan keuangan end-to- supported by strengthening its role as an end-to-end financial
end bagi pensiunan dan pra-pensiunan, yang didukung oleh service provider for pensioners and pre-retirees, backed by
fondasi bisnis yang kuat, kapabilitas digital yang mumpuni, solid business fundamentals, strong digital capabilities, and
serta sinergi ekosistem yang terintegrasi. Keunggulan an integrated ecosystem synergy. Its competitive advantage
kompetitif dibangun melalui dominasi segmen inti pensiunan, is built through dominance in the core pension segment,
pengembangan produk dan layanan yang relevan dan personal, continuous development of relevant and personalized products
serta perluasan akses layanan yang inklusif melalui optimalisasi and services, and expanded inclusive access through the
jaringan fisik, digital, dan komunitas. optimization of physical networks, digital platforms, and
community-based engagement.
Fasilitas Layanan di Jaringan Kantor
Service Facilities in the Branch Office Network
Klinik Dokter Mantap Fasilitas snack corner yang tersebar di
Doctor Mantap Clinic Jaringan Kantor
Snack corner facilities distributed across the
Branch Office Network
Program standarisasi layanan kesehatan untuk Pensiunan sinergi dengan Kimia Farma berupa cek Fasilitas snack corner di setiap Kantor Cabang
kesehatan gratis yang ada di Kantor Cabang. memberikan snack secara gratis untuk
Saat ini Klinik Kesehatan telah tersebar di 194 titik layanan dengan jumlah peserta 234.146 peserta. meningkatkan kenyamanan para nasabah
Pensiunan saat menunggu proses antrian
transaksi.
A healthcare service standardization program for pensioners in collaboration with Kimia Farma,
providing free health check-ups at Branch Offices.
Snack corner facilities at each Branch Office
Currently, the Health Clinics have been established across 194 service points, serving a total of provide complimentary snacks to enhance the
234,146 participants. comfort of pensioner customers while waiting
for transaction queues and processing.
2022 - 2024 : 155 titik (116.616 peserta)
155 locations (116,616 participants)
2025 : 194 titik (234.146 peserta)
194 locations (234.146 participants)
2025 Annual Report 17
Page 18
Transformasi Digital
Digital Transformation
Bank terus meningkatkan kemudahan, kenyamanan, kecepatan Bank Mandiri Taspen continued to enhance convenience, comfort,
bertransaksi melalui Transformasi digital (Movin’) dan and transaction speed through digital transformation (Movin’)
Perbaikan Proses serta Pengembangan Produk. Layanan as well as process improvements and product development.
Movin by Bank Mandiri Taspen menginisiasi fitur yang telah The Movin by Bank Mandiri Taspen service introduced features
disesuaikan dengan kebutuhan nasabah Bank Mandiri Taspen specifically tailored to the needs of its core customer segment—
yaitu senior citizen, sehingga diharapkan dapat menjadi layanan senior citizens—aiming to become a flagship service for low-
unggulan yang akan digunakan untuk akuisisi dana murah cost fund acquisition while delivering excellent customer
dan memberikan service excellent kepada Nasabah. Movin by service. Movin by Bank Mandiri Taspen offered differentiated
Bank Mandiri Taspen memiliki fitur yang berbeda dengan Bank features compared to other banks, customized to its customer
Lain yang disesuaikan dengan segmen nasabah Bank Mandiri segment. One key feature was the Pension Attendance (Absensi
Taspen, fitur tersebut adalah Absensi Pensiun yang berfungsi Pensiun), which functioned as a periodic customer verification
untuk melakukan verifikasi Nasabah secara berkala. Mekanisme tool. The mechanism compared biometric data captured during
proses fitur ini yaitu membandingkan data biometric yang attendance via the mobile banking application with biometric
ter-capture saat proses absensi pada aplikasi Mobile Banking data recorded during the initial enrollment process. In 2025,
dengan data biometric yang ter-capture saat proses enrollment. Movin by Bank Mandiri Taspen planned to launch several new
Movin by Bank Mandiri Taspen pada tahun 2025 melakukan features, including Online Registration with liveness KYC, QRIS
release fitur Registrasi Online dengan liveness KYC, QRIS Acquirer, integration with MAESTRO (the new core banking
Acquirer, Integrasi dengan Maestro (New Core Banking) dan system), and Virtual Account (VA) transaction capabilities
Transaksi VA di Movin. within the Movin application.
Untuk menjadi Top Player di segmen pensiunan melalui pemanfaatan teknologi, Bank Membangun ekosistem
transformasi digital melalui pengembangan service point Layanan Digital melalui MOVIN
2024
Q1 Q2 Q3 Q4
E-statement Biometric Login • Absensi Pensiun • Top Up eMoney
Pension Absence • Online Onboarding
Verification
• Biller-PDAM, TL,
• Blokir Kartu Debit
Debit Card Blocking PBB, Masjed
• Deposito Online • Customer Concern
Tabungan
Online Deposit
Savings Account
• Tabungan Berjangka Virtual account P2
Online
Online Time Deposit
Account
• Biller-games
Registered 35% 65%
446.986
316.047
User Register mencapai 35%
199.934
dibandingkan CIF aktif
41,45% User registration reached
Yoy
19M 66M 161M 35% compared to active CIF
~30rb act ~2,6rb act ~2,5rb act (Customer Information File).
OOB Depo Online TSB Online 2023 2024 2025 * Des-2025
18 Laporan Tahunan 2025
Page 19
PT Bank Mandiri Taspen
Sebagai layanan E-Channel BMT diharapkan dapat menjadi penggerak
akuisisi FBI Recurring Bank melalui penyempurnaan fitur dan customer
loyalty.
As a BMT E-Channel service, it is expected to become a driver of recurring
fee-based income (FBI) acquisition through feature enhancements and
customer loyalty.
User Register User Aktif
User Registration Active Users
21.4% 95.7rb 62.1% 95.7rb
Growth YoY Growth YoY Growth Growth
446.986 542.686 154.242 250.000
Des-25 Des-26 (P) Des-25 Des-26 (P)
To become a top player in the pension segment through the utilization of technology, the Bank builds a digital
transformation ecosystem by developing digital service points through MOVIN.
2025
Q1 Q2 Q3 Q4
Registrasi Online dengan QRIS Acquirer • Integrasi dengan Maestro • Aktivasi Kartu Debit
liveness KYC (New Core Banking) di Movin / Debit Card
Online Registration with Integration with Maestro Activation in Movin
Liveness-based KYC (New Core Banking • Ganti PIN Kartu Debit
(Know Your Customer) di Movin / Change Debit
System)
Card PIN in Movin
• Transaksi VA di Movin
• Autodebit
Virtual Account (VA)
• Transfer Virtual Account
transactions in MOVIN • QRIS Upload
• Biller Omni Channel
Telkomsel
• Payment di Indomaret
• Biller Streaming
• Biller Multifinance
Registered
309
Institution
27% 73% FBI e-channel
(Movin, MCM, Qris & Debit Purchase)
User Register mencapai 27%
dibandingkan CIF institution customer
User registration reached 27%
compared to institutional customer CIF
30,6 M
(Customer Information File). * Desember 2025
* Dec-2025
2025 Annual Report 19
Page 20
Program Peningkatan Kesejahteraan Pensiunan
dalam Rangka Ketangkasan Perusahaan
Bank secara konsisten memberdayakan dan mensejahterakan pensiunan melalui program 3 Pilar Mantap:
Pilar III :
Sustainable Beyond Business
Bank peduli dengan aspirasi Pensiunan untuk tetap sehat dan aktif bersosialisasi saat memasuki purna tugas melalui program
3 Pilar Mantap
Mantap Sehat
Kegiatan Eksisting 2023 / Existing Activities 2023
Penambahan titik layanan Konsultasi kesehatan online
Mandiri Taspen menyediakan layanan cek kesehatan gratis Klinik
Kesehatan bekerjasama gratis via Aplikasi Alodokter
Dokter Mantap di kantor cabang sinergi dengan provider kesehatan,
dengan Rumah Sakit/Klinik Free online health
serta kegiatan kesehatan lainnya.
Expansion of healthcare consultation via the
Mandiri Taspen menyediakan layanan cek kesehatan gratis Klinik
service points in Alodokter application.
Dokter Mantap di kantor cabang sinergi dengan provider kesehatan,
collaboration with hospitals/
serta kegiatan kesehatan lainnya.
clinics.
Posisi 2023 / Position 2023 Posisi 2024-2025 / Position 2024–2025
Alodokter
Klinik Dokter Mantap Kegiatan Kesehatan Klinik Dokter Mantap
(Cek kesehatan online)
Doctor Mantap Clinic Health Activities Doctor Mantap Clinic
Alodokter (online health check-up)
100 54rb 1.164 47rb 194 234rb 100
Titik Peserta Kegiatan Peserta Titik Peserta Voucher Gratis
Points Participants Activities Participants Points Participants Free Voucher
Mantap Aktif
Kegiatan Eksisting 2023 / Existing Activities 2023 New Value Creation New !
Pelaksanaan berbagai kegiatan sosial secara rutin baik acara Penambahan Jumlah Komunitas Mantap Indonesia (KMI).
keagamaan, kebersamaan, berbagi. Increase in the Number of Mantap Indonesia Communities (KMI).
The implementation of various social activities on a regular basis,
including religious events, community gatherings, and charitable
sharing programs.
Posisi 2023 / Position 2023 Posisi 2024-2025 / Position 2024–2025
Jumlah Kegiatan Jumlah Peserta Jumlah Kegiatan Jumlah Peserta
Number of Activities Number of Participants Number of Activities Number of Participants
911 131rb 1.618 215rb
Kegiatan Peserta Kegiatan Peserta
Activities Participants Activities Participants
20 Laporan Tahunan 2025
Page 21
PT Bank Mandiri Taspen
Retiree Welfare Improvement Program
in The Framework of Company Agility
The Bank consistently empowers and improves the welfare of pensioners through the 3 Pillars of Mantap:
The Bank cares about the aspirations of pensioners to remain healthy and socially active upon entering retirement through
the 3 Pillars of Mantap program.
Value Creation 2024-2025
Kegiatan Kesehatan Mantap Melihat Mantap Mendengar
(Senam sehat, Seminar Kesehatan, dll) Mantap Melihat Mantap Melihat Jumlah pelaksanaan program Mantap sehat
terus bertumbuh sustain
Health Activities The number of Mantap Sehat program
Operasi Katarak sebanyak 4 (empat) kali Pemberian alat bantu dengar gratis
(Healthy exercise, health seminars, etc.) Cataract Surgery 4 (four) times Provision of free hearing aids implementations continues to grow sustainably.
185 192rb 100 200 Disertai Berbagai tema webinar Kesehatan rutin
untuk para Pensiunan.
Titik Peserta Peserta Peserta Accompanied by various regular health webinar
Points Participants Participants Participants themes for pensioners.
Value Creation 2024-2025
Penambahan jenis aktivitas sosial sesuai dengan komunitas yang
dibentuk (kajian keagamaan, kunjungan ke panti wedha, berbagi sebako,
membersihkan taman, dll)
Expansion of social activity types in accordance with the established
communities (religious study sessions, visits to elderly care homes,
distribution of basic necessities, park cleaning activities, etc.).
Jumlah pelaksanaan program Mantap
Jumlah Komunitas Anggota Komunitas aktif terus bertumbuh sustain
Number of Communities Community Members The number of Mantap Aktif program
implementations continues to grow
sustainably.
80 4.963 Disertai Berbagai tema webinar Kajian
rutin untuk para Pensiunan.
Komunitas Orang
Communities Person Accompanied by various themes of regular
study webinars for pensioners.
2025 Annual Report 21
Page 22
Program Wirausaha Mantap
Mantap Entrepreneurship Program
Pilar III :
Sustainable Beyond Business
Bank peduli dengan aspirasi Pensiunan untuk tetap sehat dan aktif bersosialisasi saat memasuki purna tugas melalui program
3 Pilar Mantap
Mantap Sejahtera
Kegiatan Eksisting 2023 / Existing Activities 2023
Bank terus melakukan inovasi untuk memberi akses kemudahan usaha bagi para Pensiunan terutama melalui pengembangan digital.
The Bank continues to innovate to provide easier business access for retirees, particularly through digital development.
• Pelatihan Mentor Wirausaha
Entrepreneurship Mentor Training Agen Kurir Mantap TIKI
Mantap Courier Agent (TIKI)
226 12.137 Program wirausaha di bidang logistik
Jumlah Pelatihan Peserta dengan total 9 Agen
Number of Trainings Participants
A logistics entrepreneurship program
with a total of 9 agents.
• Abon Ikan • Fish Floss • Abon Ikan • Fish floss
• Amplang • Amplang • Lebah Trigona • Trigona bees
• Beras Organik • Organic rice • Murai Batu • White-rumped
• Budi Daya • Oyster mushroom • Ternak Ayam shama
Jamur Tiram cultivation • Seminar • Chicken farming
• Budi Daya Lele • Catfish & tilapia Wirausaha • Entrepreneurship
& Nila farming seminars Etalase Usaha Website Pensiun Berkarya
• Hidroponik • Hydroponic
Business Showcase on the “Pensiun Berkarya” Website
farming
Sebagai platform digitalisasi penjualan UMKM
untuk Mantapreneur
As a digital sales platform for MSMEs (UMKM) for
Mantapreneur.
• Mantap Cooking Club
Mantap Cooking Club
59x 9.223 Mantapreneur Naik Kelas
Kegiatan Peserta Mantapreneur Upgrading Program (Mantapreneur Naik Kelas)
Activities Participants
Pelatihan ekslusif kepada para Mantapreneur yang berhasil
Menjalankan usaha untuk dapat “Naik kelas“ dan Upskill
Exclusive training for Mantapreneurs who have successfully
run their businesses to “level up” and upskill.
• Warung Mantap Sejahtera
Warung Mantap Sejahtera
29x 6.930
Kegiatan Peserta
Activities Participants
• Agen Kurir Mantap (TIKI)
New !
Mantap Courier Agent (TIKI)
1x 109
Kegiatan Peserta
Activities Participants
22 Laporan Tahunan 2025
Page 23
PT Bank Mandiri Taspen
The Bank cares about the aspirations of pensioners to remain healthy and socially active upon entering retirement through the
3 Pillars of Mantap program.
Value Creation 2024-2025
Wirausaha binaan Bank tumbuh sustain dengan berbagai macam pilihan paket usaha
Bank-supported entrepreneurs are growing sustainably with a variety of business package options.
• Pelatihan Mentor Wirausaha • Mantap Cooking Club • Toko Frozen Mantap (FIESTA)
New !
Entrepreneur Mentor Training Club Memasak Mantap Mantap Frozen Store
215 5.582 112x 15.505 5x 1.425
Jumlah Pelatihan Peserta Kegiatan Peserta Kegiatan Peserta
Number of Trainings Participants Activities Participants Activities Participants
• Abon Ikan • Abon Ikan
• Amplang • Lebah Trigona • Warung Mantap Sejahtera • Si Mantap Laundry New !
• Beras Organik • Murai Batu
• Budi Daya • Ternak Ayam Warung Mantap Sejahtera Si Mantap Laundry
Jamur Tiram • Seminar
• Budi Daya Lele Wirausaha
& Nila • Budidaya Lobster
261x 14.432 2x 287
Kegiatan Peserta Kegiatan Peserta
• Hidroponik
• Fish floss (Abon Activities Participants Activities Participants
• Fish floss Ikan)
• Amplang • Trigona bees
• Organic rice • White-rumped
• Oyster shama (Murai • Agen Kurir Mantap (TIKI) • Agen Club Mantap New !
mushroom Batu) Mantap Courier Agent (TIKI) Mantap Agent Club
cultivation • Chicken farming
• Catfish & tilapia • Entrepreneurship
farming seminar 13x 3.247 2x 175
• Hydroponic • Lobster Kegiatan Peserta Kegiatan Peserta
farming cultivation Activities Participants Activities Participants
Toko Frozen Mantap Agen Club Mantap
New ! New !
Mantap Frozen Store Mantap Agent Club
Program wirausaha di bidang Frozen Food Program wirausaha di bidang Agen Air galon & kemasan
dengan total 412 Toko modern dengan total 8 agen
A frozen food entrepreneurship program A business entrepreneurship program in the field of gallon
with a total of 412 stores. and packaged water agency with a total of 8 agents.
Si Mantap Laundry Warung Mantap Sejahtera
New !
Si Mantap Laundry Warung Mantap Sejahtera
Program wirausaha di bidang laundry modern Program wirausaha di bidang warung modern
dengan total 1 Laundry dengan total 208 warung
A modern laundry entrepreneurship program with a total of A modern retail stall (warung) entrepreneurship program
1 laundry outlet. with a total of 208 stalls.
Agen Kurir Mantap TIKI Pelatihan Mentor Wirausaha
Mantap Courier Agent (TIKI) Entrepreneur Mentor Training
Program wirausaha di bidang logistic Program wirausaha di bidang mentor usaha pertanian,
dengan total 22 Agen peternakan, budidayan dengan total 286 Mantapreneur
A logistics entrepreneurship program An entrepreneurship program in the field of agricultural,
with a total of 22 agents. livestock, and cultivation business mentoring, with a total of
286 Mantapreneurs.
Mantapreneur Naik Kelas Etalase Usaha Website Pensiun Berkarya
Mantapreneur Upgrading Program (Naik Kelas) Business Showcase on the “Pensiun Berkarya” Website
Pelatihan ekslusif kepada para Mantapreneur yang berhasil Sebagai platform digitalisasi penjualan UMKM
Menjalankan usaha untuk dapat “Naik kelas“ dan Upskill untuk Mantapreneur
Exclusive training for Mantapreneurs who have successfully Exclusive training for Mantapreneurs who have successfully
run their businesses to “level up” and upskill. run their businesses to “level up” and upskill.
2025 Annual Report 23
Page 24
Kilas Kinerja 24 Laporan Tahunan 2025
Page 25
Performance
Highlights
2025 Annual Report 25
Page 26
Kilas Kinerja Perusahaan
Performance Highlights
Pencapaian Kinerja Perusahaan
Achievement of Company Performance
Aset Bank
Bank Assets
Tahun 2025 mencapai
in 2025 reached
Rp
73,02 triliun
trillion
Meningkat
an increase
10,25%
Dibandingkan dengan tahun 2024
yang mencapai Rp66,23 triliun.
Compared to IDR66.23 trillion in 2024.
Kredit
Loans
Tahun 2025 mencapai Meningkat
in 2025 reached an increase Dibandingkan dengan tahun 2024
yang mencapai Rp46,26 triliun.
Rp
50,53 triliun
trillion 9,23% Compared to IDR46.26 trillion in 2024.
Dana Pihak Ketiga
Third Party Funds
Tahun 2025 mencapai Meningkat
in 2025 reached an increase Dibandingkan dengan tahun 2024
yang mencapai Rp48,82 triliun.
Rp
55,03 triliun
trillion 12,71% Compared to 2024 which reached
IDR48.82 trillion
26 Laporan Tahunan 2025
Page 27
PT Bank Mandiri Taspen
Pendapatan Bunga – Neto Laba Tahun Berjalan Ekuitas
Interest Income - Net Profit for the Year Equity
Tahun 2025 mencapai Tahun 2025 mencapai Tahun 2025 mencapai
in 2025 reached in 2025 reached in 2025 reached
Rp
3,66 triliun
trillion
Rp
1,58 triliun
trillion
Rp
9,39 triliun
trillion
Meningkat Meningkat Meningkat
an increase an increase an increase
6,51% 0,22% 20,64%
Dibandingkan dengan tahun 2024 Dibandingkan dengan tahun 2024 Dibandingkan dengan tahun 2024
yang mencapai Rp3,44 triliun. yang mencapai Rp1,57 triliun. yang mencapai Rp7,79 triliun.
Compared to IDR3.44 trillion in 2024 Compared to IDR1.57 trillion in 2024 Compared to IDR7.79 trillion in 2024
2025 Annual Report 27
Page 28
Kilas Kinerja Perusahaan
Performance Highlights
Ikhtisar Data Keuangan Penting
Key Financial Highlight
Ikhtisar Keuangan dan Rasio Keuangan
Financial Highlights and Financial Ratios
Tabel Ikhtisar Keuangan
Table of Financial Highlights
(dalam jutaan Rupiah / in thousand Rupiah)
Uraian 2025 2024 2023 2022 2021 Description
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
ASET ASSETS
Kas 152,993 137,382 115,187 118,780 101,571 Cash
Current accounts with Bank
Giro pada Bank Indonesia 1,283,107 3,122,333 3,074,126 636,941 675,712
Indonesia
Current accounts with other
Giro pada bank lain
banks
Pihak berelasi 74,756 47,978 28,294 22,316 45,542 Related parties
Dikurangi: Cadangan Less: Allowance for
(1) (1) (1) - (1)
kerugian penurunan nilai impairment losses
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain Indonesia and other banks
Pihak ketiga 6,361,889 2,179,682 674,927 3,999,472 750,000 Third party
Efek-efek Securities
Pihak berelasi 10,106,223 8,152,897 8,578,847 6,694,691 7,020,452 Related parties
Pihak ketiga 2,913,109 4,576,396 - - (0) Third party
Efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali agreement to resell
Pihak ketiga 1,014,855 1,277,381 6,482,799 5,387,686 5,142,161 Third party
Kredit yang diberikan Loans
Pihak berelasi 15,257 15,930 21,413 5,695 3,804 Related parties
Pihak ketiga 50,515,459 46,245,485 41,329,374 36,905,274 31,347,279 Third party
Dikurangi: Cadangan Less: Allowance for
(770,429) (817,514) (1,094,942) (1,156,328) (722,751)
kerugian penurunan nilai impairment losses
Biaya dibayar di muka 33,142 19,274 20,856 2,839 3,930 Prepaid expenses
Aset tetap Fixed assets
dan aset hak guna and right of uses assets
Nilai perolehan 2,004,726 1,733,694 1,580,932 1,410,192 1,252,198 Costs
Akumulasi penyusutan (1,434,539) (1,228,660) (1,014,420) (802,872) (597,602) Accumulated depreciation
Aset pajak tangguhan –
76,076 202,112 272,631 270,411 135,973 Deferred tax assets - net
neto
Aset tidak berwujud – neto 169,119 128,227 44,877 59,855 51,522 Intangible assets - net
28 Laporan Tahunan 2025
Page 29
PT Bank Mandiri Taspen
Uraian 2025 2024 2023 2022 2021 Description
Aset lain-lain – neto 502,824 439,748 427,515 360,103 332,073 Other assets - net
TOTAL ASET 73,018,566 66,232,344 60,542,415 53,915,055 45,541,864 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITY AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 58,179 862,204 1,267,520 1,060,693 757,450 Immediate liability
Simpanan nasabah Deposits from customers
Pihak berelasi 8,768,920 8,634,088 6,061,423 7,139,701 6,795,649 Related parties
Pihak ketiga 46,261,653 40,190,459 38,915,193 33,524,595 27,332,238 Third party
Simpanan dari bank lain Deposits from other banks
Pihak berelasi - - 100,000 50,000 - Related parties
Pihak ketiga 49,789 755,053 257,862 220,791 116,951 Third party
Utang pajak 50,072 52,336 81,180 125,013 49,505 Taxes payable
Surat berharga yang
2,695,416 1,199,093 2,297,565 2,295,395 3,491,637 Securities issued
diterbitkan
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali agreement to repurchase
Pihak berelasi - 225,076 - - - Related parties
Pinjaman yang diterima Loans received
Pihak berelasi 1,500,000 3,000,000 1,500,000 1,000,000 1,000,000 Related parties
Pihak ketiga 3,500,000 2,750,000 2,750,000 2,500,000 1,250,000 Third party
Beban yang masih harus
325,758 315,810 339,846 321,986 - Accrued expenses
dibayar
Liabilitas imbalan kerja 306,607 343,816 401,327 417,330 96,702 Employee benefit liabilities
Liabilitas lain-lain 106,872 116,385 153,775 176,043 623,592 Other liabilities
TOTAL LIABILITAS 63,623,266 58,444,320 54,125,691 48,831,547 41,513,724 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham – nilai
nominal Rp500 (nilai Share Capital – Rp500 (full
penuh) per saham amount) par value per share
Modal dasar 1.639.301.632 Authorized Capital –
lembar saham, ditempatkan 819,304 819,304 819,304 819,304 819,304 1,639,301,632 shares
dan disetor penuh issued and fully paid –
-1.638.608.705 lembar 1,638,608,705 shares as
saham pada tanggal 31 December 31, 2025 to 2021
Desember 2025 s.d. 2021
Tambahan modal disetor 1,349,508 1,349,508 1,349,508 1,349,508 1,349,508 Additional paid-in capital
Keuntungan neto yang
belum direalisasi dari
Net unrealized gain from
kenaikan atau penurunan
increase or decrease in fair
nilai wajar efek-efek
value of securities grouped
dalam kelompok nilai 108,802 (77,638) 928 (47,427) 14,806
as fair value through other
wajar melalui penghasilan
compre-hensive income/
komprehensif lain/
available for sale – after tax
tersedia untuk dijual -
setelah pajak
Pengukuran kembali atas Remeasurement of the
liabilitas imbalan kerja- (20,840) (18,351) (31,607) (27,676) (19,875) obligation for employee
setelah pajak benefits - after tax
2025 Annual Report 29
Page 30
Kilas Kinerja Perusahaan
Performance Highlights
Uraian 2025 2024 2023 2022 2021 Description
Saldo Laba Retained earnings
Sudah ditentukan
163,861 163,861 163,861 160,000 155,000 Appropriated
penggunaannya
Belum ditentukan
6,974,665 5,551,340 4,114,730 2,829,799 1,709,397 Unappropriated
penggunaannya
TOTAL EKUITAS 9,395,300 7,788,024 6,416,724 5,083,508 4,028,140 TOTAL EQUITY
TOTAL LIABILITAS DAN TOTAL OF LIABILITIES
73,018,566 66,232,344 60,542,415 53,915,055 45,541,864
EKUITAS AND EQUITIES
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF INCOME AND LOSS AND OTHER
KOMPREHENSIF LAIN COMPREHENSIVE INCOME
PENDAPATAN DAN OPERATIONAL INCOME
BEBAN OPERASIONAL AND EXPENSES
Pendapatan bunga 6,574,099 6,198,332 5,691,785 5,019,023 4,317,112 Interest Income
Beban bunga (2,908,589) (2,756,746) (2,386,400) (1,797,318) (1,692,956) Interest Expense
Pendapatan bunga - neto 3,665,510 3,441,586 3,305,385 3,221,705 2,624,156 Interest Income - net
Pendapatan operasional
416,760 420,966 384,593 516,530 201,726 Other operating income
lainnya
Pembentukan cadangan Provision for impairment
(213,601) (47,299) (293,855) (612,955) (741,825)
kerugian penurunan nilai losses
Beban operasional lainnya Other operating expenses
Tenaga kerja (893,689) (872,052) (849,714) (910,260) (703,393) Salaries
Umum dan administrasi (934,174) (891,946) (716,496) (644,885) (540,776) General and administrative
Kerugian atas perubahan Loss from the changes in
(1,179) - - - -
nilai wajar efek-efek - neto fair value of securities - net
Total beban operasional Total other operating
(1,829,042) (1,763,998) (1,566,210) (1,555,145) (1,244,169)
lainnya expenses
LABA OPERASIONAL 2,039,627 2,051,255 1,829,913 1,570,135 839,888 OPERATING INCOME
Pendapatan (beban) non Non-operating incme
1,453 (11,622) (4,738) (2,900) 1,344
operasional - neto (expenses) - net
LABA SEBELUM BEBAN INCOME BEFORE TAX
2,041,080 2,039,633 1,825,175 1,567,235 841,231
PAJAK EXPENSES
Beban pajak - neto (460,000) (462,083) (415,772) (361,123) (195,554) Tax expenses
LABA TAHUN BERJALAN 1,581,080 1,577,550 1,409,403 1,206,112 645,677 INCOME FOR THE YEAR
PENGHASILAN OTHER COMPREHENSIVE
KOMPREHENSIF LAIN INCOME
Pos-pos yang tidak akan Items that will not be
direklasifikasi ke laba rugi: reclassified to profit or loss:
Pengukuran kembali atas Remeasurement ofpost
(3,191) 16,995 (5,040) (10,000) 1,264
liabilitas imbalan kerja employee benefit liabilities
Pajak penghasilan terkait 702 (3,739) 1,109 2,199 257 Related income tax
Pos-pos yang akan Items that will be
direklasifikasi ke laba rugi: reclassified to profit or loss:
Keuntungan (kerugian) neto Net unreliazed (loss)/
yang belum direalisasi dari gain on changes in fair
peningkatan (penurunan) 239,026 (100,726) 61,994 (79,786) (31,073) value of securities at
nilai wajar efek-efek yang fair value through other
tersedia untuk dijual comprehensive income
30 Laporan Tahunan 2025
Page 31
PT Bank Mandiri Taspen
Uraian 2025 2024 2023 2022 2021 Description
Pajak penghasilan terkait (52,586) 22,160 (13,639) 17,553 5,891 Related income tax
Penghasilan (kerugian)
Other comprehensive
komprehensif lain tahun 183,951 (65,310) 44,424 (70,034) (23,662)
income/(loss) for the year
berjalan - setelah pajak
TOTAL PENGHASILAN
TOTAL COMPREHENSIVE
KOMPREHENSIF TAHUN 1,765,031 1,512,240 1,453,827 1,136,078 622,015
INCOME FOR THE YEAR
BERJALAN
LABA PER SAHAM BASIC EARNINGS PER
964,89 962.74 860.12 736.06 394.04
DASAR (Nilai penuh) SHARE (full amount)
LAPORAN ARUS KAS STATEMENT OF CASH FLOW
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan dari Receipt from interest
6,518,595 6,191,172 5,763,328 5,051,414 4,313,369
pendapatan bunga income
Payments of interest
Pembayaran beban bunga (2,880,909) (2,754,273) (2,352,958) (1,775,227) (1,671,172)
expenses
Penerimaan pendapatan Receipt from other
413,401 431,935 338,380 516,530 201,726
operasional lainnya operating income
Pembayaran beban tenaga Paymets of salaries
(934,073) (912,580) (870,754) (752,196) (614,624)
kerja expenses
Pembayaran beban umum Payments of general and
(676,290) (674,512) (463,392) (390,863) (294,312)
dan administrasi administrative expenses
Penerimaan pendapatan Paymennt of non -operating
1,249 (4,455) (4,738) (2,995) 1,249
non operasional - neto expenses - net
Pembayaran beban pajak Payment of corporate
(386,928) (390,759) (486,941) (406,267) (280,641)
penghasilan badan income tax
Arus kas operasional Cash flows before changes
sebelum perubahan atas 2,055,045 1,886,528 1,922,925 2,240,396 1,655,585 in operating assets and
aset dan liabilitas operasi liabilities
Penurunan (kenaikan) aset (Increase)/decrease in
operasi: operating assets:
Efek-efek diukur pada Securities measured at
nilai wajar melalui laba (639,755) - - - - fair value through profit
rugi or loss
Efek-efek yang dibeli
Securities purchased
dengan janji dijual 262,086 5,201,686 (1,098,028) (236,408) (4,087,988)
under agreement to resell
kembali
Kredit yang diberikan (4,529,985) (5,236,035) (4,793,450) (5,737,640) (6,135,578) Loans
Biaya dibayar di muka (13,868) 1,582 (18,017) 1,091 2,650 Prepaid expenses
Aset lain-lain (31,719) (5,655) (6,532) (8,041) (113,058) Other assets
Kenaikan (penurunan) Increase/(decrease) in
liabilitas operasi: operating liabilities:
Liabilities due
Liabilitas segera (804,025) (405,317) 206,828 303,242 185,934
immediately
Simpanan nasabah Deposits from customers
Giro (590,876) 74,375 60,255 740,194 47,134 Current Accounts
Tabungan 2,020,413 1,817,597 653,323 1,284,135 1,854,964 Saving deposits
Deposito 4,776,488 1,955,959 3,598,742 4,496,217 4,637,564 Time deposits
Deposits from other
Simpanan dari bank lain (705,264) 397,192 87,071 153,840 102,229
banks
2025 Annual Report 31
Page 32
Kilas Kinerja Perusahaan
Performance Highlights
Uraian 2025 2024 2023 2022 2021 Description
Efek-efek yang dijual
Securities sold under
dengan janji dibeli (225,076) 225,076 - -
agreement to repurchase
kembali
Utang pajak (1,184) (11,333) 12,392 5,967 (2,854) Utang pajak
Liabilitas lain-lain (16,946) (14,907) (3,963) 28,934 127,528 Liabilitas lain-lain
Kas neto diperoleh
Net cash generated from
dari/(digunakan untuk) 1,555,334 5,886,748 621,546 3,271,927 (1,725,890)
operating activities
kegiatan operasi
ARUS KAS DARI CASH FLOES FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Pembelian aset tetap (182,878) (85,384) (106,811) (88,864) (162,930) Acquisition of fixed assets
Penjualan aset tetap - 7 - 95 104 Sale of fixed assets
Pembelian aset tidak Acquisition of intangible
(55,966) (104,697) (9,474) (32,677) (6,599)
berwujud assets
Acquisition of rights of use
Perolehan aset hak guna (70,755) (58,188) (37,252) (53,691) (69,735)
assets
Pembelian efek-efek yang
Purchases of securities at
diukur pada nilai wajar
(3,999,845) (1,588,379) (1,795,915) - (2,459,621) fair value through other
melalui penghasilan
comprehensive income
komprehensif lain
Pembelian efek-efek
Purchases of securities at
yang diukur pada biaya (18,936,812) (9,286,685) (350,758) (566,592) (2,967,939)
amortized cost
perolehan diamortisasi
Penerimaan dari efek-efek Proceeds from matured
23,538,788 6,415,504 90,000 540,000 283,210
yang telah jatuh tempo securities
Penerimaan dari penjualan
Proceeds from sale
efek-efek yang diukur
of securities at fair
pada nilai wajar melalui - 205,305 118,920 209,400 271,050
value through other
penghasilan komprehensif
comprehensive income
lain
Net cash generate from/
Kas neto digunakan untuk
292,532 (4,502,517) (2,091,290) 7,671 (5,112,461) (used in) investing
aktivitas investasi
activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan dari pinjaman
3,750,000 1,750,000 2,500,000 1,250,000 1,250,000 Proceeds from borrowings
yang diterima
Pembayaran atas pinjaman
(4,500,000) (250,000) (1,750,000) - (600,000) Payment of borrowings
yang diterima
Penerimaan atas Proceed from insurance of
1,500,000 - - - -
penerbitan surat berharga securities
(Pembayaran atas)
Payment of securities
penerimaan dari surat - (1,100,000) - (1,200,000) 2,000,000
issued
berharga yang diterbitkan
Pembayaran dividen (157,755) (140,940) (120,611) (80,710) (64,374) Payment of dividend
Biaya emisi dari surat Payments of securities
- - - - (6,642)
berharga yang diterbitkan issuance costs
Pembayaran liabilitas sewa (49,503) (48,450) (44,620) (44,204) (30,567) Payments of lease liabilities
Biaya emisi dari surat Payments of securities
(5,238) - - - -
berharga yang diterbitkan issuance costs
Kas neto diperoleh dari Net cash generated from
537,504 210,610 584,769 (74,914) 2,548,417
aktivitas pendanaan financing activities
32 Laporan Tahunan 2025
Page 33
PT Bank Mandiri Taspen
Uraian 2025 2024 2023 2022 2021 Description
(PENURUNAN)
INCREASE IN CASH AND
KENAIKAN NETO KAS 2,385,370 1,594,841 (884,975) 3,204,684 (4,289,934)
CASH EQUIVALENT
DAN SETARA KAS
CASH AND CASH
KAS DAN SETARA KAS
5,487,375 3,892,534 4,777,509 1,572,825 5,862,760 EQUIVALENTS AT
PADA AWAL TAHUN
BEGINNING OF YEAR
CASH AND CASH
KAS DAN SETARA KAS
7,872,745 5,487,375 3,892,534 4,777,509 1,572,826 EQUIVALENTS AT THE
PADA AKHIR TAHUN
END OF YEAR
RASIO KEUANGAN FINANCIAL RATIOS
PERMODALAN CAPITAL
Rasio Kewajiban
Capital Adequacy Ratio
Penyediaan Modal 30.47% 27.43% 24.91% 20.20% 19.41%
(KPMM)
Minimum (KPMM)
Aktiva tetap terhadap
21.34% 22.26% 24.64% 27.98% 30.68% Fixed assets to capital
Modal
ASET PRODUKTIF PRODUCTIVE ASSETS
Aset Produktif dan Aset
Problematic Earning Assets
Non Produktif Bermasalah
and Non-Earning Assets to
Terhadap Total Aset 0.45% 0.28% 0.31% 0.53% 0.55%
Total Earning Assets and
Produktif dan Aset Non
Non-Earning Assets
Produktif
Aset Produktif Bermasalah Non Performing Earning
Terhadap Total Aset 0.44% 0.27% 0.30% 0.52% 0.54% Assets Against Total
Produktif Earning Assets
CKPN Aset Keuangan CKPN of Financial Assets
1.07% 1.26% 1.83% 2.17% 1.83%
Terhadap Aset Produktif against Earning Assets
KUALITAS KREDIT LOAN QUALITY
NPL – Gross 0.63% 0.38% 0.44% 0.75% 0.75% NPL – Gross
NPL – Nett 0.32% 0.14% 0.08% 0.07% 0.20% NPL – Nett
SOLVABILITAS SOLVENCY
Rasio Liabilitas Terhadap Ratio of Liabilities to
87.13% 88.24% 89.40% 90.77% 91.16%
Jumlah Aset Total Assets
Rasio Liabilitas Terhadap
677.2% 750.4% 843.5% 960.6% 1.030.6% Liability to Equity Ratio
Ekuitas
PROFITABILITAS PROFITABILITY
NIM 5.42% 5.56% 6.10% 6.81% 7.12% NIM
ROA 2.99% 3.26% 3.27% 3.21% 2.04% ROA
ROE 18.90% 22.89% 25.23% 27.55% 17.74% ROE
Rasio Laba (Rugi) Terhadap Profit (Loss) to Income
22.60% 23.83% 23.19% 21.79% 14.29%
Pendapatan Ratio
EFISIENSI EFFICIENCY
BOPO 70.85% 69.02% 69.88% 71.64% 81.41% BOPO
LIKUIDITAS LIQUIDITY
LDR/LFR 91.82% 94.75% 91.94% 90.77% 91.86% LDR/LFR
CASA 23.31% 23.35% 21.14% 21.62% 19.79% CASA
2025 Annual Report 33
Page 34
Kilas Kinerja Perusahaan
Performance Highlights
Uraian 2025 2024 2023 2022 2021 Description
KEPATUHAN OBEDIENCE
1a. Persentase Pelanggaran BMPK 1a. Percentage of LLL Violations
Pihak Terkait 0.00% 0.00% 0.00% 0.00% 0.00% Related parties
Pihak tidak terkait 0.00% 0.00% 0.00% 0.00% 0.00% Unrelated parties
1b. Persentase Pelampauan BMPK 1b. Percentage in excess of the LLL
Pihak Terkait 0.00% 0.00% 0.00% 0.00% 0.00% Related parties
Pihak Tidak Terkait 0.00% 0.00% 0.00% 0.00% 0.00% Unrelated parties
GWM Rupiah 5.88% 5.02% 6.32% 7.02% 3.51% Rupiah Statutory Reserves
PDN 0.00% 0.00% 0.00% 0.00% 0.00% nop
RASIO LAINNYA OTHER RATIO
CIR 44.83% 45.67% 43.70% 42.79% 44.03% CIR
CAR 30.47% 27.43% 24.91% 20.20% 19.41% CAR
PPA terhadap Aktiva
1.07% 1.26% 1.83% 2.17% 1.83% PPA on Earning Assets
Produktif
Pemenuhan PPA 110.97% 142.67% 184.87% 179.05% 166.28% PPA Compliance
Catatan untuk pembaca laporan: Tabel dan grafik pada laporan ini memaparkan data numerik dengan standar Bahasa Inggris, sedangkan pemaparan numerik dalam teks
menggunakan standar Bahasa Inggris dan Indonesia sesuai dengan konteksnya.
Note to the report readers: The tables and graphs in this report present numerical data in standard English, while the numerical presentation in the text uses standard English
and Indonesian according to the context.
Ikhtisar Operasional Operational Highlight
Tabel Kinerja Produk Kredit
Table of Loan Products Performance (dalam jutaan Rupiah / in IDR million)
Keterangan 2025 2024 2023 2022 2021 Description
Mikro 616,606 423,466 379,814 437,858 538,089 Micro
Retail 83,366 128,198 63,909 101,499 279,280 Retail
Pensiun 49,830,744 45,709,750 40,907,063 36,371,613 30,533,715 Pension
TOTAL 50,530,716 46,261,415 41,350,787 36,910,969 31,351,083 TOTAL
Tabel Jumlah Dana Pihak Ketiga
Table of Total Third Party Funds (dalam jutaan Rupiah / in IDR million)
Keterangan 2025 2024 2023 2022 2021 Description
Tabungan 12,392,749 10,372,334 8,554,739 7,901,413 6,601,844 Savings
Giro 434,920 1,025,796 951,421 891,166 150,971 Current Account
Deposito Berjangka 42,202,904 37,426,417 35,470,456 31,871,718 27,375,071 Time Deposit
TOTAL 55,030,573 48,824,547 44,976,616 40,664,296 34,127,887 TOTAL
34 Laporan Tahunan 2025
Page 35
PT Bank Mandiri Taspen
Informasi Saham
Stock Information
Sampai dengan 31 Desember 2025, Bank Mandiri Taspen As of December 31, 2025, Bank Mandiri Taspen has not yet
belum menjadi perusahaan yang mencatatkan sahamnya become a company that has listed its shares on the stock
di bursa saham. Dengan demikian, tidak terdapat informasi exchange. Thus, there is no information on number of shares
saham di antaranya jumlah saham yang beredar, kapitalisasi outstanding, market capitalization, highest, lowest and closing
pasar, harga saham tertinggi, terendah, dan penutupan serta share prices and trading volume on the stock exchange where
volume perdagangan saham. Sedangkan informasi modal the shares are listed. Meanwhile, shared capital information for
saham selama dua tahun terakhir disajikan sebagai berikut: the last two years is presented as follows:
Tabel Harga Saham
Table of Stock Price (dalam jutaan Rupiah / in IDR million)
Uraian / Description 2025 2024
Modal saham – nilai nominal Rp500 (nilai penuh) per saham
Modal dasar 1.639.301.632 lembar saham, ditempatkan dan disetor penuh -1.638.608.705 lembar
saham pada tanggal 31 Desember 2025 dan 2024
819,304 819,304
Share Capital – Rp500 (full amount) par value per share
Authorized Capital – 1,639,301,632 shares issued and fully paid – 1,638,608,705 shares as
December 31, 2025 and 2024.
Aksi Korporasi Corporate Action
Pada tahun 2025, Bank Mandiri Taspen tidak melakukan Aksi In 2025, Bank Mandiri Taspen did not undertake any corporate
Korporasi yang menyebabkan terjadinya perubahan pada actions that resulted in changes to its share structure, such as
saham seperti, pemecahan saham (stock split), penggabungan stock splits, reverse stock splits, stock dividends, bonus shares,
saham (reverse stock), dividen saham, saham bonus, changes in par value, issuance of convertible securities, or
perubahan nilai nominal saham, penerbitan efek konversi, serta capital increases and decreases.
penambahan dan pengurangan modal.
Aksi Penghentian Sementara Action of Provisional Suspension of
Perdagangan Saham (Suspension) dan/ Share Trading (Suspension) and/or
atau Penghapusan Pencatatan Saham Delisting of Share
(Delisting)
Sampai dengan 31 Desember 2025, Bank Mandiri Taspen As of December 31, 2025 Bank Mandiri Taspen has not yet
belum menjadi perusahaan yang mencatatkan sahamnya become a company that has listed its shares on the stock
di bursa saham. Dengan demikian, tidak terdapat Aksi exchange. Thus, there is no Action to Temporarily Stop Trading
Penghentian Sementara Perdagangan Saham (Suspension) Shares (Suspension) and/or Delisting of Shares.
dan/atau Penghapusan Pencatatan Saham (Delisting).
2025 Annual Report 35
Page 36
Kilas Kinerja Perusahaan
Performance Highlights
Informasi Obligasi, Sukuk atau Obligasi Konversi
Information 0f Bond, Sukuk and Conversion Bonds
Tabel Kronologi Penerbitan Obligasi Bank Mandiri Taspen
Table of Bank Mandiri Taspen Bond Information
Uraian Tanggal Penerbitan Mata Uang Jumlah Obligasi
No Tenor
Description Issuance Date Currency Total Bonds
Berkelanjutan I Tahap II Tahun 2021 Seri B 28 April 2021 5 Tahun Rupiah
1. 1,200,000,000
Sustainable I Phase II 2021Series B April 28, 2021 5 Years IDR
Obligasi Berkelanjutan II Bank Mandiri
Taspen Tahap I Tahun 2025 Seri A 4 Juli 2025 3 Tahun Rupiah
2. 800,000,000,000
Sustainable Bonds II Bank Mandiri Taspen July 4, 2025 3 Years IDR
Phase I Year 2025 Series A
Obligasi Berkelanjutan II Bank Mandiri
Taspen Tahap I Tahun 2025 Seri B 4 Juli 2025 5 Tahun Rupiah
3. 700,000,000,000
Sustainable Bonds II Bank Mandiri Taspen July 4, 2025 5 Years IDR
Phase I Year 2025 Series B
Sampai dengan 31 Desember 2025, Bank Mandiri Taspen tidak As of December 31, 2025, Bank Mandiri Taspen does not
memiliki Sukuk dan Obligasi Konversi, sehingga tidak terdapat have Sukuk and Convertible Bonds, so there is no information
informasi mengenai Sukuk maupun Obligasi Konversi. regarding Sukuk or Convertible Bonds.
36 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Tingkat Suku Status Peringkat / Rating
Tanggal Jatuh
Harga Penawaran Bunga Pembayaran Wali Amanat
Tempo
Bid price Interest Payment Trustee
Maturity date 2025 2024
Rate status
100% dari jumlah
pokok obligasi 28 April 2026 Belum Lunas AA(idn) AA(idn)
7.25% Bank Permata
100% of the principal April 28, 2026 Not yet paid off Oleh Fitch Oleh Fitch
amount of the bond
100% dari jumlah
pokok obligasi 4 Juli 2028 Belum Lunas AAA(id)
6.65% - BRI
100% of the principal July 4, 2028 Not yet paid off Oleh Pefindo
amount of the bond
100% dari jumlah
pokok obligasi 4 Juli 2030 Belum Lunas AAA(id)
6.80% - BRI
100% of the principal Juli 4, 2030 Not yet paid off Oleh Pefindo
amount of the bond
2025 Annual Report 37
Page 38
Kilas Kinerja Perusahaan
Performance Highlights
Peristiwa Penting
Important Events
23 Januari / January 2025 26 Januari / January 2025
Bank Mandiri Taspen meluncurkan Online Onboarding yang Bank Mandiri Taspen Beri Bantuan CSR ke Balai Konservasi
merupakan fitur baru Movin. dan Yayasan dalam rangka HUT Ke-10.
Bank Mandiri Taspen launched the Online Onboarding feature Bank Mandiri Taspen provided CSR assistance to a
as part of the Movin platform. Conservation Agency and a Foundation in commemoration of
its 10th Anniversary
12 Februari / February 2025 27 Februari / February 2025
Bank Mandiri Taspen Luncurkan Fitur Online Onboarding Bank Mandiri Taspen menggelar acara “Undian Kemilau
dengan Teknologi VIDA. Mantap Bertabur Hadiah” tahap II.
Bank Mandiri Taspen launched the Online Onboarding feature Bank Mandiri Taspen held the second phase of the “Undian
utilizing VIDA technology. Kemilau Mantap Bertabur Hadiah” event.
Bank Mandiri Taspen Pontianak Gelar Mantap Cooking Club &
Safari Ramadhan untuk Perkuat Silaturahmi dan Kesejahteraan
Nasabah.
Bank Mandiri Taspen Pontianak organized the Mantap Cooking
Club and Ramadan Safari to strengthen relationships and
enhance customer welfare.
15 Maret / march 2025
38 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
21 Maret / March 2025 28 Maret / March 2025
Bank Mandiri Taspen telah melibatkan sekitar 380 ribu Taspen dan Bank Mandiri Taspen berpartisipasi dalam Program
nasabahnya dalam sekitar 6500-an kegiatan Tiga Pilar Mantap. Kementerian BUMN “Mudik Aman Sampai Tujuan” dengan
Bank Mandiri Taspen engaged approximately 380 thousand memberangkatkan sebanyak 160 pemudik untuk tujuan ke
customers in around 6,500 activities under the Three Pillars of wilayah Jawa dan Sumatera.
Mantap program. Taspen and Bank Mandiri Taspen participated in the Ministry
of State-Owned Enterprises’ “Mudik Aman Sampai Tujuan”
program by dispatching 160 homebound travelers to
destinations across Java and Sumatra.
19 Mei / May 2025 11 Juni / June 2025
Bank Mandiri Taspen menggandeng PT Asuransi Jiwa IFG (IFG Bank Mandiri Taspen menerbitkan obligasi melalui skema
Life) dalam kerja sama strategis untuk memasarkan produk IFG Penawaran Umum Berkelanjutan (PUB) II, dengan target total
Credit Life Insurance untuk memperluas akses perlindungan dana sebesar Rp3 triliun.
finansial kepada masyarakat, khususnya nasabah UMKM dan Bank Mandiri Taspen issued bonds under the Shelf Registration
pensiunan. (PUB) II scheme, with a total fundraising target of IDR3 trillion.
Bank Mandiri Taspen entered into a strategic partnership
with PT Asuransi Jiwa IFG (IFG Life) to market IFG Credit
Life Insurance products, aiming to expand access to financial
protection, particularly for MSME customers and pensioners.
2025 Annual Report 39
Page 40
Kilas Kinerja Perusahaan
Performance Highlights
20 Juni / June 2025 2 Juli / July 2025
Bank Mandiri Taspen bersama PT Klik n Klin meluncurkan outlet Bank Mandiri Taspen menyalurkan bantuan sosial kepada 310
perdana SiMantap Laundry. Kolaborasi ini menjadi langkah masyarakat lanjut usia (lansia) dalam rangka menyambut Hari
nyata dalam mengembangkan kewirausahaan berbasis Ulang Tahun ke-80 Republik Indonesia.
komunitas pensiunan sekaligus mendorong digitalisasi Bank Mandiri Taspen distributed social assistance to 310
transaksi di sektor usaha mikro. elderly beneficiaries in celebration of the 80th Anniversary of
Bank Mandiri Taspen, in collaboration with PT Klik n Klin, the Republic of Indonesia.
launched the first SiMantap Laundry outlet. This collaboration
marked a tangible step in fostering entrepreneurship
among pensioner communities while promoting transaction
digitalization in the micro business sector.
5 Agustus / August 2025 17 Agustus / August 2025
Bank Mandiri Taspen dan PT ASABRI memberikan Bank Mandiri Taspen melakukan perubahan sistem operasional
penghargaan khusus kepada veteran TNI Angkatan Udara (TNI perbankannya ke platform terbaru, New Core Banking System
AU). Penghargaan diberikan kepada dua peserta PT ASABRI (NCBS). Langkah ini menjadi bagian dari transformasi digital
Purnawirawarn TNI AU di momentum HUT RI ke-80. perseroan untuk menghadirkan layanan yang lebih cepat,
Bank Mandiri Taspen migrated its banking operations aman, dan efisien bagi seluruh nasabah.
system to the latest platform, the New Core Banking System Bank Mandiri Taspen implemented a migration of its banking
(NCBS). This initiative formed part of the Company’s digital operational system to the latest platform, the New Core
transformation efforts to deliver faster, more secure, and more Banking System (NCBS). This initiative formed part of the
efficient services to all customers. Company’s digital transformation efforts to deliver faster, more
secure, and more efficient services to all customers.
40 Laporan Tahunan 2025
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PT Bank Mandiri Taspen 20 September 2025 30 September 2025 Bank Mandiri Taspen berkomitmen meningkatkan ekonomi Dukung Peningkatan Kualitas Pendidikan, Bank Mandiri Taspen dan kesejahteraan masyarakat, utamanya para pensiunan Hadirkan Ruang Belajar Mantap di Kupang. Aparatur Sipil Negara (ASN) dan TNI/Polri, melalui Grand In support of enhancing the quality of education, Bank Mandiri Opening Warung Mantap Sejahtera dan Toko Pertama Agen Taspen established the Ruang Belajar Mantap learning facility Club Mantap. in Kupang. Bank Mandiri Taspen demonstrated its commitment to improving the economy and social welfare, particularly for retired Civil Servants (ASN) and members of the Indonesian National Armed Forces/Police (TNI/Polri), through the Grand Opening of Warung Mantap Sejahtera and the first Agen Club Mantap store. 7 Oktober / October 2025 17 Oktober / October 2025 Pemerintah Kota Payakumbuh menerima bantuan dari Dalam rangka memeriahkan Hari Ulang Tahun Bank Mandiri Bank Mandiri Taspen melalui program Corporate Social ke 27 Livin Fest 2025 Bank Mandiri Taspen turut hadir dan Responsibility (CSR) untuk membantu para korban musibah berpartisipasi aktif dalam kegiatan perayaan yang digelar kebakaran di Pusat Pertokoan Pasar Payakumbuh. dengan penuh semangat dan kebersamaan. The Payakumbuh City Government received assistance In celebration of the 27th Anniversary of Bank Mandiri, from Bank Mandiri Taspen through its Corporate Social Bank Mandiri Taspen actively participated in the Livin Fest Responsibility (CSR) program to support victims of a fire 2025 event, which was held with a spirit of enthusiasm and incident at the Payakumbuh Market commercial area. togetherness. 2025 Annual Report 41
Page 42
Kilas Kinerja Perusahaan
Performance Highlights
24 Oktober / October 2025 2 November 2025
Bank Mandiri Taspen membekali 50 wirausaha melalui Dalam semangat memperingati Bulan Kesadaran Kanker
program Mantapreneur sebagai upaya mendorong peningkatan Payudara Sedunia, PT AXA Mandiri Financial Services (AXA
kapasitas usaha agar mampu naik kelas dan siap menembus Mandiri) bersama Bank Mandiri Taspen menggelar talkshow
pasar ekspor ke mancanegara. bertajuk “Lebih Sehat, Lebih Cermat, Lebih Mandiri – Sadari
Bank Mandiri Taspen empowered 50 entrepreneurs through Kanker Payudara Sejak Dini“.
the Mantapreneur program as part of its efforts to enhance In commemoration of Breast Cancer Awareness Month,
business capacity, enabling them to scale up and become PT AXA Mandiri Financial Services (AXA Mandiri), in
export-ready for international markets. collaboration with Bank Mandiri Taspen, held a talk show titled
“Healthier, More Aware, More Independent – Early Detection
of Breast Cancer.”
22 November 2025 8 Desember / December 2025
Sebanyak 250 warga di Provinsi Riau menerima alat bantu Bank Mandiri Taspen melalui kolaborasi bersama Mandiri Amal
dengar melalui Program Mantap Mendengar, salah satu Insani (MAI) dalam aksi kemanusiaan untuk membantu warga
kegiatan tanggung jawab sosial perusahaan (CSR) Bank terdampak bencana.
Mandiri Taspen. Bank Mandiri Taspen, in collaboration with Mandiri Amal Insani
A total of 250 residents in Riau received hearing aids through (MAI), carried out humanitarian initiatives to assist communities
the Mantap Mendengar Program, one of the Corporate Social affected by disasters.
Responsibility (CSR) initiatives of Bank Mandiri Taspen.
42 Laporan Tahunan 2025
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PT Bank Mandiri Taspen 2025 Annual Report 43
Page 44
Laporan Direksi dan Dewan Komisaris 44 Laporan Tahunan 2025
Page 45
Report of Directors
and Board of
Commissioners
2025 Annual Report 45
Page 46
Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
Laporan Direksi
Board of Directors’ Report
Pemegang saham dan para Pemangku
Kepentingan lainnya yang kami
hormati,
Segala puji dan syukur kami panjatkan
ke hadirat Tuhan Yang Maha Esa atas
rahmat dan karunia-Nya, sehingga di
tahun 2025 Bank Mandiri Taspen dapat
menghasilkan kinerja yang positif dan
pencapaian yang membanggakan.
Dear Shareholders and Stakeholders,
We express our praise and gratitude
to the presence of God Almighty for
His grace and blessings, so Bank
Mandiri Taspen could produce
positive performance and proud
achievements in 2025.
Panji Irawan
Direktur Utama
President Director
46 Laporan Tahunan 2025
Page 47
PT Bank Mandiri Taspen
Puji dan syukur kami panjatkan ke hadirat Tuhan Yang Maha Esa Additionally, we thanked and were grateful to the God
atas rahmat dan karunia-Nya, sehingga Bank Mandiri Taspen Almighty for His favor and kindness, so that Bank Mandiri
dapat melalui tahun 2025 dengan kinerja yang tetap terjaga Taspen could pass 2025 with maintained performance amidst
di tengah dinamika perekonomian yang penuh tantangan. the challenging economic dynamics. During 2025, the Bank
Sepanjang tahun 2025, Bank terus memperkuat perannya continuously affirmed its role as a financial institution focused
sebagai institusi keuangan yang fokus pada segmen pensiunan on the pensioner segment and micro, small, and medium
dan pelaku usaha mikro, kecil, dan menengah (UMKM) dengan enterprises (MSMEs) with various strategic initiatives to
berbagai inisiatif strategis untuk mendorong pertumbuhan encourage sustainable business growth.
bisnis yang berkelanjutan.
Pada kesempatan ini, perkenankanlah kami menyampaikan On this chance, allow us to submit the Bank's management
laporan pengelolaan Bank untuk tahun buku 2025 yang report for the 2025 fiscal year, which included an analysis
meliputi analisis kinerja Bank, analisis prospek perusahaan, of the Bank's performance and the company's prospects,
perkembangan penerapan tata kelola perusahaan, penilaian developments in the implementation of corporate governance,
kinerja Komite di bawah Direksi serta perubahan komposisi an assessment of the performance of the Committees under
Direksi. the Board of Directors, and changes to the composition of the
Board of Directors.
Tentang Bank About The Bank
Kegiatan usaha Bank Mandiri Taspen sebagaimana tercantum As drafted in its Articles of Association, Bank Mandiri Taspen's
dalam Anggaran Dasar adalah untuk memenuhi maksud business activities are to satisfy the Bank's purposes and
dan tujuan Bank, yaitu mengembangkan berbagai produk objectives, such as to develop various products and services
dan layanan yang sesuai dengan kebutuhan masyarakat, that meet the needs of the community, particularly in serving
khususnya dalam melayani nasabah pensiunan dan pelaku retired customers and MSMEs. Bank Mandiri Taspen's products
UMKM. Produk-produk dari Bank Mandiri Taspen meliputi: include:
1. Produk Dana yang terdiri dari produk Tabungan siMantap, 1. Fund products, including siMantap Savings, siMantap
Tabungan siMantap Pensiun, Tabungan siMantap Pension Savings, siMantap Futures Savings (TSB),
Berjangka (TSB), Tabungan siMantap Reward (SMARD), siMantap Reward Savings (SMARD), SMARD Funtastic
Tabungan SMARD Funtastic, TabunganKu, Deposito Savings, TabunganKu, Deposit Pro, and Current Accounts.
Deposito Pro, dan Giro.
2. Produk Kredit yang terdiri dari produk Kredit Mikro, Kredit 2. Credit products, consisting of Micro Loans, Retail Loans,
Retail, Kredit Pensiun, Kredit Agunan Tunai, Kredit Tanpa Pension Loans, Cash Collateral Loans, Non-Collateral
Agunan, dan Kredit Kendaraan Bermotor Joint Financing. Loans, and Joint Financing Automobile Loans.
3. Jasa layanan yang terdiri dari jasa Mantap Cash 3. Services, comprising Mantap Cash Management, Movin by
Management, Movin by Bank Mandiri Taspen, Referensi Bank Mandiri Taspen, Bank References, Transfer, Online
Bank, Transfer, Layanan Pembayaran (Online Payment), Payment, Collections, Mutual Fund Securities Selling
Inkaso, Agen Penjual Efek Reksa Dana, QRIS Acquirer, Agent, QRIS Acquirer, Virtual Account, and WhatsApp
Virtual Account, dan WhatsApp Banking. Banking.
Untuk memberikan kemudahan dan kecepatan layanan To provide convenience and service acceleration to customers,
kepada nasabah, Bank Mandiri Taspen memiliki jaringan Bank Mandiri Taspen has a network that is spread almost
kerja yang tersebar luas hampir di seluruh wilayah Indonesia. throughout Indonesia. Bank Mandiri Taspen's service area
Area pelayanan Bank Mandiri Taspen terdiri dari 9 (sembilan) consists of 9 (nine) Distributions. Distribution 1 covers the
Distribution. Distribution 1 meliputi wilayah Sumatera Utara, areas of North Sumatra, West Sumatra, Riau, and the Riau
Sumatera Barat, Riau, dan Kepulauan Riau. Distribution 2 Islands. Distribution 2 covers the areas of Jambi, Bengkulu,
meliputi wilayah Jambi, Bengkulu, Sumatera Selatan, Lampung, South Sumatra, Lampung, and Bangka Belitung. Distribution
dan Bangka Belitung. Distribution 3 meliputi wilayah Banten 3 covers the areas Banten and DKI Jakarta (Jabodetabek).
dan DKI Jakarta (Jabodetabek). Distribution 4 meliputi wilayah Distribution 5 covers the area of Central Java and the Special
Jawa Barat. Distribution 5 meliputi wilayah Jawa Tengah dan Region of Yogyakarta. Distribution 6 covers the area of East
Daerah Istimewa Yogyakarta. Distribution 6 meliputi wilayah Java. Distribution 7 covers the areas of Bali, NTB, and NTT.
Jawa Timur. Distribution 7 meliputi wilayah Bali, NTB, dan NTT. Distribution 8 covers the areas of West Kalimantan, South
Distribution 8 meliputi wilayah Kalimantan Barat, Kalimantan Kalimantan, Central Kalimantan, East Kalimantan, and North
Selatan, Kalimantan Tengah, Kalimantan Timur, dan Kalimantan Kalimantan. Distribution 9 covers the areas of North Sulawesi,
Utara. Distribution 9 meliputi wilayah Sulawesi Utara, Gorontalo, Gorontalo, West Sulawesi, South Sulawesi, Central Sulawesi,
2025 Annual Report 47
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
Sulawesi Barat, Sulawesi Selatan, Sulawesi Tengah, Sulawesi Southeast Sulawesi, Maluku, North Maluku, West Papua,
Tenggara, Maluku, Maluku Utara, Papua Barat, Papua Tengah, Central Papua, and Papua. As of December 31, 2025, Bank
dan Papua. Per 31 Desember 2025, Bank Mandiri Taspen Mandiri Taspen has 1 (one) Operational Head Office and 290
memiliki 1 (satu) Kantor Pusat Operasional dan 290 Jaringan Office Networks, including Regional Coordinators, Branch
Kantor yang meliputi Koordinator Wilayah, Kantor Cabang, Offices, Sub-Branch Offices, and Functional Offices. As of
Kantor Cabang Pembantu, dan Kantor Fungsional. Sampai December 31, 2025, Bank Mandiri Taspen's operational area
dengan 31 Desember 2025, wilayah operasional Bank Mandiri was focused domestically and had not had any overseas
Taspen masih fokus di dalam negeri, dan belum memiliki Kantor branch offices.
Cabang Luar Negeri.
Pelaksanaan jalannya kepengurusan Bank terlihat pada struktur The implementation of the Bank's management is seen in
organisasi Bank Mandiri Taspen yang terbagi menjadi 6 (enam) the organizational structure of Bank Mandiri Taspen, which is
Direktorat di bawah Direktur Utama dan Wakil Direktur Utama. divided into 6 (six) Directorates under the President Director and
Direktorat tersebut yaitu, Direktorat Bisnis, Direktorat Funding Vice President Director. These Directorates are the Business
(Retail & Network), Direktorat Transformasi dan Pengembangan Directorate, the Funding Directorate (Retail & Network), the
Usaha, Direktorat IT & Digital, Direktorat Compliance & Human Business Transformation and Development Directorate, the
Resource serta Direktorat Keuangan & Risk. Tiap-tiap Direktorat IT & Digital Directorate, the Compliance & Human Resource
terbagi menjadi beberapa Divisi yang mendukung pelaksanaan Directorate and the Finance & Risk Directorate. Each
tugas Direksi terkait. Direktur Utama dan Wakil Direktur Utama Directorate is divided into several Divisions that support the
membawahi seluruh Direktorat, Divisi Corporate Secretary & implementation of the relevant Board of Directors' duties.
Legal, Divisi Strategic Procurement & Asset Management, The President Director and Vice President Director supervise
Divisi Internal Audit dan Office of Chief Economist. Direktorat Directorates, the Corporate Secretary & Legal Division, the
Bisnis didukung oleh Divisi Productive Loan, Divisi Consumer Strategic Procurement & Asset Management Division, the
Loan, Divisi Pension & Business Management, dan Divisi Internal Audit Division and the Office of Chief Economist. The
Treasury & F.I. Direktorat Funding (Retail & Network) didukung Business Directorate is supported by the Productive Loan
oleh Divisi Funding & Investment Product, Divisi Distribution Division, the Consumer Loan Division, the Pension & Business
Network Strategic dan Divisi Portfolio Management. Direktorat Management Division, and the Treasury & F.I. The Funding
Transformasi dan Pengembangan Usaha didukung oleh Divisi Directorate (Retail & Network) is supported by the Funding
Strategic Business Development, Divisi Operational & Service & Investment Product Division, the Strategic Distribution
Excellence, Divisi Strategic Digital & Corporate Transformation Network Division and the Portfolio Management Division.
dan Unit Transformation Task Force. Direktorat IT & Digital The Transformation and Business Development Directorate is
didukung oleh SEVP Operations dan juga didukung oleh supported by the Strategic Business Development Division, the
Divisi Central Operation, Divisi Credit Operation, Divisi Digital Operational & Service Excellence Division, the Strategic Digital
Banking Operation, Divisi IT Planning & Development, Divisi & Corporate Transformation Division, and the Transformation
IT Operations, Divisi CISO, serta Unit Digital Transformation. Task Force Division. The IT & Digital Directorate is supported
Direktorat Compliance & Human Resource didukung oleh Divisi by SEVP Operations and is also supported by the Central
Compliance, Divisi Human Capital, Divisi Risk Business Control, Operation Division, the Credit Operation Division, the Digital
dan Unit APUPPT & PPPSPM. Direktorat Keuangan & Risk Banking Operation Division, the IT Planning & Development
didukung oleh Divisi Strategy & Performance Management, Division, the IT Operations Division, the CISO Division, and
Divisi Accounting, Divisi Risk Management dan Divisi Credit the Digital Information Division. The Compliance & Human
Risk Approval. Resource Directorate is supported by the Compliance Division,
the Human Capital Division, the Risk Business Control Division,
and the AML CTF & CFM-WMD Division. The Finance & Risk
Directorate is supported by the Strategy & Performance
Management Division, the Accounting Division, the Risk
Management Division, and the Credit Risk Approval Division.
Dalam menjalankan kegiatan operasionalnya, Bank Mandiri Performing its operational activities, Bank Mandiri Taspen has
Taspen memiliki sebanyak 3.544 orang karyawan. Rincian 3,544 employees. The educational level of these employees
tingkat pendidikan karyawan tersebut yaitu, 72 orang is as follows: 72 people having postgraduate degrees, 3,062
berjenjang pendidikan Pasca Sarjana, 3.062 orang berjenjang people achieving bachelor's degrees, 333 people obtaining
pendidikan Sarjana, 333 orang berjenjang pendidikan Diploma, diplomas, 76 people passing high school degrees, and 1 (one)
76 orang berjenjang pendidikan SMA dan 1 (satu) orang person attaining junior high school degrees.
berjenjang pendidikan SMP.
48 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Analisis Atas Kinerja Bank Analysis of Bank’s Performance
Dengan berbagai sumber daya yang dimiliki Bank tersebut, Equipped with various resources, the Bank achieved firm
pada tahun 2025 Bank telah menghasilkan kinerja yang performance in 2025, despite a non-recovered economy. The
baik di tengah kondisi perekonomian yang masih belum Board of Directors consistently considered global, national,
sepenuhnya pulih. Direksi senantiasa mempertimbangkan and banking industry economic conditions when developing
kondisi perekonomian baik global, nasional maupun industri business strategies, so they were able to overcome challenges,
perbankan dalam mengembangkan strategi bisnis, sehingga particularly those related to the impact of economic conditions
mampu mengatasi kendala-kendala khususnya yang terkait on the Bank's business.
dengan dampak kondisi perekonomian terhadap bisnis Bank.
Kondisi Perekonomian yang Secara Economic Conditions Directly Impacting
Langsung Berdampak Terhadap Kinerja Bank Performance and Market Target
Bank dan Target Pasar
Ketidakpastian global pada periode 2025–2026 masih tinggi, The 2025–2026 global uncertainty remained high, boosted by
dipicu oleh berlanjutnya konflik geopolitik, meningkatnya ongoing geopolitical conflicts, rising tensions in various regions,
ketegangan di berbagai kawasan, serta kebijakan and protectionist policies that are driving the fragmentation
proteksionisme yang mendorong fragmentasi perdagangan of global trade. These conditions pressed on global trade
dunia. Kondisi tersebut memberikan tekanan pada aktivitas and investment activities, resulting in a slowdown in global
perdagangan dan investasi global, sehingga berdampak pada economic growth, which is likely to stagnate at around 3%.
perlambatan pertumbuhan ekonomi dunia yang cenderung Meanwhile, supply chain disruptions, rising production
stagnan di kisaran 3%. Di sisi lain, gangguan rantai pasok, costs, and relatively high inflationary pressures are also
kenaikan biaya produksi, serta tekanan inflasi yang masih relatif complicating the global economic recovery. Going forward, the
tinggi turut memperberat pemulihan ekonomi global. Ke depan, global economic outlook is also overshadowed by a number
prospek ekonomi dunia juga dibayangi oleh sejumlah risiko of structural risks, including increasing trade polarization, a
struktural, antara lain meningkatnya polarisasi perdagangan, high global debt burden, financial market vulnerabilities, and
tingginya beban utang global, kerentanan pasar keuangan, the proliferation of digital assets that have not yet been fully
serta berkembangnya aset digital yang belum sepenuhnya balanced by adequate regulations.
diimbangi dengan pengaturan yang memadai.
Perekonomian Indonesia tetap menunjukkan kinerja yang baik The Indonesian economy continuously demonstrates good and
dan berdaya tahan di tengah ketidakpastian global, didukung resilient performance amidst global uncertainty, supported by
oleh stabilitas makroekonomi, pemulihan pascapandemi, macroeconomic stability, post-pandemic recovery, and synergy
serta sinergi kebijakan fiskal dan moneter antara Pemerintah of fiscal and monetary policies between the Government and
dan Bank Indonesia yang mampu menjaga inflasi dan sistem Bank Indonesia that can maintain inflation and the financial
keuangan sekaligus mendorong permintaan domestik, system while stimulating domestic demand, strengthened
diperkuat oleh transformasi ekonomi melalui perbaikan iklim by economic transformation through improvements in
investasi, pembangunan infrastruktur, dan hilirisasi. Hal ini the investment climate, infrastructure development, and
tercermin pada pertumbuhan ekonomi yang mencapai 5,11% downstreaming. The resilient performance was reflected in
(yoy) pada 2025, meningkat dari 5,03% (yoy) pada 2024, economic growth reaching 5.11% (yoy) in 2025, increasing
dengan pertumbuhan Triwulan IV 2025 sebesar 5,39% (yoy), from 5.03% (yoy) in 2024, with growth in the fourth quarter of
lebih tinggi dari 5,04% (yoy) pada triwulan sebelumnya, yang 2025 of 5.39% (yoy), higher than 5.04% (yoy) in the previous
didorong konsumsi rumah tangga dan investasi serta diikuti quarter, driven by household consumption and investment and
perbaikan kualitas ketenagakerjaan, dan diprakirakan berlanjut followed by improvements in labor quality, and was predicted
pada 2026 seiring peningkatan konsumsi (termasuk pada to continue in 2026 along with increased consumption
periode HBKN) dan investasi. Dari sisi regional, pertumbuhan (including during the HBKN period) and investment. From
Triwulan IV 2025 relatif merata dengan Sulampua sebesar a regional perspective, growth in the fourth quarter of 2025
5,83% (yoy), Bali–Nusa Tenggara 5,82% (yoy), Jawa 5,30% was relatively even with Sulampua at 5.83% (yoy), Bali–Nusa
(yoy), Sumatra 4,81% (yoy), dan Kalimantan 4,80% (yoy), yang Tenggara 5.82% (yoy), Java 5.30% (yoy), Sumatra 4.81% (yoy),
didukung peningkatan kapasitas industri dan pertanian di Jawa and Kalimantan 4.80% (yoy), supported by increased industrial
serta hilirisasi mineral seperti nikel, bauksit, dan tembaga di and agricultural capacity in Java as well as downstreaming
Kawasan Timur Indonesia. of minerals such as nickel, bauxite, and copper in Eastern
Indonesia.
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
Dari sisi perbankan, stabilitas sistem keuangan Indonesia tetap In terms of the banking sector, the stability of Indonesia's
terjaga dengan fungsi intermediasi yang terus meningkat, financial system was maintained with a continuously improving
tercermin dari Indeks Stabilitas Sistem Keuangan (ISSK) yang intermediation function, reflected in the Financial System
berada di zona normal sepanjang 2025 serta ketahanan Stability Index (ISSK) remaining in the normal zone throughout
perbankan yang kuat dari sisi permodalan, risiko kredit, dan 2025, as well as strong banking resilience in terms of capital,
likuiditas; rasio kecukupan modal (CAR) tercatat tinggi sebesar credit risk, and liquidity. The capital adequacy ratio (CAR) was
25,89% pada Desember 2025, sementara risiko kredit tetap recorded at a high 25.89% in December 2025, while credit
terkendali dengan NPL sebesar 2,05% (bruto) dan 0,79% risk remained under control with NPLs of 2.05% (gross) and
(neto), serta likuiditas yang longgar dengan rasio AL/DPK 0.79% (net), and liquidity remained loose with an LA/TPF ratio
28,57% dan LDR 85,35%, seiring pertumbuhan kredit yang of 28.57% and a LDR of 85.35%, in line with credit growth
mencapai 9,69% (yoy). Di sisi lain, ekonomi dan keuangan reaching 9.69% (yoy). On the other hand, the digital economy
digital terus tumbuh pesat, didukung oleh meningkatnya and finance grew rapidly, supported by increasing e-commerce
transaksi e-commerce, uang elektronik, dan digital banking, transactions, electronic money, and digital banking, as well
serta perluasan ekosistem QRIS yang telah menjangkau sekitar as the expansion of the QRIS ecosystem that had reached
42–42,75 juta merchant dan lebih dari 59–59,53 juta pengguna, approximately 42–42.75 million merchants and more than
dengan pertumbuhan transaksi mencapai sekitar 140% (yoy). 59–59.53 million users, with transaction growth reaching
Kinerja sistem pembayaran juga tetap kuat, tercermin dari nilai approximately 140% (yoy). The payment system performance
transaksi BI-RTGS yang mencapai Rp65.069,78 triliun atau also remained strong, reflected in the BI-RTGS transaction
tumbuh 31,04% (yoy), volume BI-FAST sebesar 1.358,65 value reaching IDR65,069.78 trillion or growing 31.04% (yoy),
juta transaksi atau tumbuh 30,44% (yoy), serta transaksi BI-FAST volume of 1,358.65 million transactions or growing
digital payment sebesar 14,26 miliar transaksi atau tumbuh 30.44% (yoy), and digital payment transactions of 14.26
39,21% (yoy), sementara Uang Kartal Yang Diedarkan (UYD) billion transactions or growing 39.21% (yoy), while Circulating
meningkat 12,90% (yoy) menjadi Rp1.359,94 triliun, yang Currency (UYD) increased 12.90% (yoy) to IDR1,359.94 trillion,
secara keseluruhan menunjukkan sistem pembayaran yang which indicated a secure, reliable payment system supported
aman, andal, serta didukung oleh peningkatan interkoneksi by increased interconnection and adoption of technologies
dan adopsi teknologi seperti SNAP. such as SNAP.
Berdasarkan analisis perekonomian dan industri serta Based on economic and industry analysis and considering
memperhatikan tantangan yang ada, maka Bank Mandiri existing challenges, Bank Mandiri Taspen set market targets
Taspen menetapkan target pasar berupa DPK dan Kredit di for third-party funds (TPF) and credit of IDR52.56 trillion and
tahun 2025 yang masing-masing sebesar Rp52,56 triliun dan IDR52.29 trillion, respectively, for 2025. To achieve these
Rp52,29 triliun. Untuk mencapai target-target tersebut Bank targets, Bank Mandiri Taspen focused on increasing total
Mandiri Taspen memfokuskan pada peningkatan total rekening customer accounts, new accounts, the number of third-party
nasabah, rekening baru, jumlah rekening DPK, jumlah Dapem funds (TPF), the number of retired ASN (State Civil Apparatus)
Pensiunan ASN dan pencairan kredit/plafond baru. pension funds (Dapem), and new credit disbursements/ceilings.
Untuk mencapai target pasar tersebut, telah ditetapkan suku To achieve this market target, the 2025 Prime Lending Rate
bunga dasar kredit tahun 2025 adalah sebagai berikut: had been set as follows:
Tabel Suku Bunga Dasar Kredit Per Akhir Tahun 2025
Table of Prime Lending Rate at the End of 2025
Kredit Non UMKM Kredit UMKM Kredit Konsumsi
Periode Data Non-MSMEs Loans MSMEs Loans Consumption Loans
September 2025
Data Period of
September 2025 Korporasi Ritel Menengah Kecil Mikro Non KPR/
KPR/KPA
Corporate Retail Medium Small Micro Non KPA
Harga Pokok Dana untuk
Kredit (HPDK) (%) N/A N/A 5.67% 5.67% 5.67% N/A 5.67%
Cost of Funds (HPDK) (%)
Biaya Overhead (%)
N/A N/A 0.39% 3.92% 2.54% N/A 2.61%
Overhead Costs (%)
Margin Keuntungan (%)
N/A N/A 2.46% 2.46% 2.46% N/A 2.46%
Profit Margin (%)
50 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Kredit Non UMKM Kredit UMKM Kredit Konsumsi
Periode Data Non-MSMEs Loans MSMEs Loans Consumption Loans
September 2025
Data Period of
September 2025 Korporasi Ritel Menengah Kecil Mikro Non KPR/
KPR/KPA
Corporate Retail Medium Small Micro Non KPA
Suku Bunga Dasar Kredit
(SBDK) (%) (HPDK +
Overhead + Margin)
N/A N/A 8.52% 12.05% 10.67% N/A 10.74%
Prime Lending Rate
(SBDK) (%) (HPDK +
Overhead + Margin)
Selain itu, Bank juga telah menetapkan suku bunga untuk In addition, the Bank also set competitive interest rates for
tabungan deposito dan giro yang bersaing dan kompetitif savings deposits and current accounts, which are presented as
disajikan sebagai berikut: follows:
Tabel Suku Bunga Pendanaan Per Akhir Tahun 2025
Table of Funding Interest Rates at the End of 2025
Produk DPK Saldo Bunga
TPF Products Balance Interest
GIRO
Giro / Current Accounts 0 - Rp2,5 juta / 0 - IDR2,5 million 0.00%
> Rp2,5 juta - Rp100 juta / > IDR2,5 million - IDR100 million 1.50%
> Rp100 juta / > IDR100 million 2.50%
Giro Prima / Prima Current Accounts 0 – Rp100 juta / 0 – IDR100 million 0.00%
> Rp100 juta – Rp5 miliar / > IDR100 million – IDR5 billion 2.00%
> Rp5 miliar / > IDR5 billion 3.50%
TABUNGAN / SAVINGS
Tabungan siMantap/Si mantap Pensiunan 0 – Rp500 ribu / 0 – IDR500 thousand 0.00%
siMantap Savings/Si mantap Pension
Savings Rp500 ribu - Rp5 juta / IDR500 thousand - IDR5 million 0.50%
Rp5 juta - Rp100 juta / IDR5 million - IDR100 million 0.75%
Rp100 juta - Rp500 juta / IDR100 million - IDR500 million 1.00%
> Rp500 juta / > IDR500 million 1.25%
Tabungan siMantap Berjangka Minimal setoran Rp100 ribu/bulan /
5.00%
siMantap Time Savings Minimum deposit as of IDR100 thousand/month
Tabunganku 0 – Rp500 ribu / 0 – IDR500 thousand 0.00%
Rp500 ribu – Rp1 juta / IDR500 thousand – IDR1 million 0.20%
> Rp1 juta / > IDR1 million 0.50%
DEPOSITO / DEPOSIT
1 bulan / 1 month Minimal Pokok Rp1 juta / Minimum Principal IDR1 million 3.00%
3 bulan / 3 month Minimal Pokok Rp1 juta / Minimum Principal IDR1 million 3.00%
6 bulan / 6 month Minimal Pokok Rp1 juta / Minimum Principal IDR1 million 3.00%
12 bulan / 12 month Minimal Pokok Rp1 juta / Minimum Principal IDR1 million 3.00%
24 bulan / 24 month Minimal Pokok Rp1 juta / Minimum Principal IDR1 million 3.00%
2025 Annual Report 51
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
Strategi dan Kebijakan Strategis yang Strategy and Strategic Policy Applied
Diterapkan oleh Bank by Bank
Dalam rangka mendukung pencapaian target kinerja yang To support the achievement of the established performance
telah ditetapkan, Bank Mandiri Taspen menetapkan fokus targets, Bank Mandiri Taspen has set a primary focus on
utama pada akselerasi pertumbuhan dana pihak ketiga accelerating the growth of third-party funds and credit, as
dan kredit, serta optimalisasi operasional secara cepat dan well as optimizing operations quickly and efficiently. This
efisien. Strategi ini ditujukan untuk mendukung pencapaian strategy is aimed at supporting the achievement of annual
target tahunan, memperkuat likuiditas, serta meningkatkan targets, strengthening liquidity, and increasing productivity
produktivitas dan efisiensi dalam jangka pendek. Dalam and efficiency in the short term. In order to strengthen Third
rangka penguatan Dana Pihak Ketiga (DPK), Bank melakukan Party Funds (TPF), the Bank is optimizing savings and deposit
optimalisasi produk tabungan dan deposito khususnya untuk products, especially for the retail segment, reactivating existing
segmen ritel, mengaktifkan kembali nasabah existing melalui customers through a win-back program, and expanding fund
program win-back, serta memperluas akuisisi dana melalui acquisition through the utilization of pension ecosystems such
pemanfaatan ekosistem pensiunan seperti Family Banking as the Family Banking Program. In addition, the Bank has also
Program. Selain itu, Bank juga meluncurkan program VIP launched a VIP program to optimize Pareto customer funds,
untuk mengoptimalkan dana nasabah pareto, memperluas expanded distribution channels through synergies with Bank
kanal distribusi melalui sinergi dengan Agen Bank Mandiri Mandiri Agents and an open booth strategy, and optimized the
dan strategi open booth, serta mengoptimalkan aplikasi leads lead funding application to accelerate retail fund acquisition.
funding guna mempercepat akuisisi dana ritel.
Di sisi penyaluran kredit, Bank terus meningkatkan pertumbuhan In terms of lending, the Bank continues to prudently increase
kredit secara prudent dengan memperluas kredit pensiunan credit growth by expanding pension loans through a more
melalui proses yang lebih fleksibel dan cepat, termasuk flexible and faster process, including through mobile
melalui mobile banking. Penyaluran Kredit Mantap Auto Loan banking. The distribution of Mantap Auto Loans is also being
juga didorong secara agresif namun selektif melalui program aggressively yet selectively promoted through a massive
pemasaran yang masif, didukung oleh implementasi aplikasi marketing program, supported by the implementation of a lead
leads management yang terintegrasi dengan sistem MONA management application integrated with the MONA system
untuk mempercepat proses pengajuan hingga pencairan kredit. to expedite the loan application and disbursement process. To
Dalam rangka mitigasi risiko, Bank juga melakukan evaluasi mitigate risk, the Bank also evaluates and strengthens credit
dan penguatan credit scoring serta verifikasi kesehatan debitur. scoring and verifies debtor health.
Transformasi digital menjadi salah satu fokus utama melalui Digital transformation is a key focus, with the strengthening of
penguatan fitur mobile banking yang lebih ramah bagi mobile banking features that are more user-friendly for senior
nasabah senior serta implementasi core banking system customers and the implementation of a new core banking
baru untuk mendukung operasional yang lebih andal. Sejalan system to support more reliable operations. In line with this
dengan itu, Bank juga terus mendorong efisiensi operasional regard, the Bank also continues to drive operational efficiency
melalui otomatisasi proses back-office dan shared services, through automation of back-office processes and shared
peningkatan efektivitas akuisisi debitur secara selektif, serta services, increasing the effectiveness of selective debtor
peninjauan ulang proses bisnis guna mengoptimalkan biaya. acquisition, and reviewing business processes to optimize
Pemanfaatan media digital seperti e-learning dan e-office costs. The use of digital media such as e-learning and e-office
turut diperluas untuk meningkatkan efisiensi, disertai dengan is also being expanded to increase efficiency, accompanied
penguatan keamanan teknologi informasi melalui pendekatan by strengthening information technology security through a
multi-layered security, peningkatan manajemen identitas dan multi-layered security approach, improving identity and access
akses, serta proteksi data guna mengantisipasi ancaman siber management, and data protection to anticipate increasingly
yang semakin kompleks. complex cyber threats.
Lebih lanjut, Bank juga memperkuat ekosistem kemitraan Furthermore, the Bank affirms its partnership ecosystem and
dan sinergi dengan induk perusahaan untuk memperluas synergy with its holding company to expand its service reach
jangkauan layanan dan meningkatkan daya saing produk. and enhance product competitiveness. Strategic collaborations
Kerja sama strategis dengan komunitas pensiunan dan with retirement communities and government institutions
institusi pemerintah terus dikembangkan guna memperluas are continuously being developed to expand the customer
basis nasabah dan meningkatkan engagement, sekaligus base and increase engagement, while also providing added
memberikan nilai tambah melalui berbagai program kemitraan, value through various partnership programs, including special
termasuk insentif khusus dan layanan berbasis komunitas bagi incentives and community-based services for retirement
nasabah pensiunan. customers.
52 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Peranan Direksi dalam Perumusan Strategi Roles of The Board of Directors in
dan Kebijakan Strategis Formulating Strategy and Strategic Policy
Dalam perumusan strategi dan kebijakan strategis Bank, Formulating its strategic strategies and policies, the Board of
Direksi secara aktif melakukan analisis terhadap kondisi Directors actively analyzes internal and external conditions,
internal dan eksternal, termasuk dinamika industri perbankan, including the dynamics of the banking industry, macroeconomic
perkembangan ekonomi makro, serta perubahan regulasi, developments, and regulatory changes, as a basis for
sebagai dasar dalam penyusunan strategi yang adaptif dan developing strategies that are adaptive and responsive
responsif terhadap tantangan maupun peluang yang ada. to existing challenges and opportunities. The strategy
Proses perumusan strategi dilakukan secara terstruktur formulation process is carried out in a structured manner
melalui pembahasan yang komprehensif oleh Direksi through comprehensive discussions by the Board of Directors
dengan melibatkan seluruh fungsi terkait, guna memastikan involving all relevant functions, to ensure alignment between
keselarasan antara visi, misi, dan rencana bisnis Bank. Dalam the Bank's vision, mission, and business plan. In preparing the
penyusunan Rencana Bisnis Bank (RBB) dan kebijakan Bank's Business Plan (RBB) and other strategic policies, the
strategis lainnya, Direksi berperan dalam menetapkan prioritas Board of Directors plays a role in determining key priorities,
utama, mengalokasikan sumber daya secara optimal, serta allocating resources optimally, and ensuring that strategy
memastikan implementasi strategi dapat berjalan secara implementation can run effectively and measurably. The Board
efektif dan terukur. Direksi juga menjalin komunikasi yang of Directors also establishes effective communication with the
efektif dengan Dewan Komisaris dalam rangka memperoleh Board of Commissioners in order to obtain strategic direction
arahan dan masukan strategis, sehingga tercipta sinergi yang and input, thereby creating strong synergy in the management
kuat dalam pengelolaan Bank. of the Bank.
Proses yang Dilakukan Direksi untuk Process Performed by The Board
Memastikan Implementasi Strategi of Directors to Ensure Strategy
Implementation
Dalam memastikan implementasi strategi berjalan efektif dan To ensure effective strategy implementation and in accordance
sesuai dengan rencana yang telah ditetapkan, Direksi menerapkan with established plans, the Board of Directors implements a
proses pengelolaan yang terstruktur, terukur, dan berkelanjutan. structured, measurable, and sustainable management process.
Direksi menetapkan rencana kerja dan indikator kinerja utama The Board of Directors establishes a clear work plan and Key
(Key Performance Indicators/KPI) yang jelas sebagai acuan bagi Performance Indicators (KPIs) as a reference for all work units
seluruh unit kerja dalam menjalankan strategi Bank. Pelaksanaan in implementing the Bank's strategy. Strategy implementation
strategi dimonitor secara berkala melalui rapat manajemen dan is monitored periodically through management meetings and
forum evaluasi kinerja, di mana Direksi melakukan penelaahan performance evaluation forums, where the Board of Directors
terhadap capaian, mengidentifikasi kendala, serta menetapkan reviews achievements, identifies obstacles, and determines
langkah tindak lanjut yang diperlukan. Proses ini didukung necessary follow-up steps. This process is supported by an
oleh sistem pelaporan manajemen yang terintegrasi, sehingga integrated management reporting system, enabling rapid and
memungkinkan pengambilan keputusan yang cepat dan tepat accurate data-driven decision-making.
berbasis data.
Selain itu, Direksi memastikan adanya koordinasi yang efektif Moreover, the Board of Directors ensures effective coordination
antar fungsi serta penguatan peran unit pengendalian internal between functions and strengthens the role of the internal
untuk menjaga kualitas implementasi strategi. Pengawasan control unit to maintain the quality of strategy implementation.
juga dilakukan melalui penerapan manajemen risiko dan Supervisory control is also performed through the implementation
kepatuhan yang ketat guna memastikan setiap inisiatif strategis of strict risk management and compliance to ensure that every
berjalan sesuai dengan prinsip kehati-hatian dan ketentuan strategic initiative is conducted in accordance with prudent
yang berlaku. Direksi secara konsisten melakukan penyesuaian principles and applicable regulations. The Board of Directors
strategi apabila terdapat perubahan kondisi internal maupun consistently adjusts the strategy when there are changes in
eksternal, sehingga Bank tetap adaptif dan mampu menjaga internal and external conditions, ensuring that the Bank remains
kinerja secara optimal. adaptive and able to maintain optimal performance.
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
Analisis Kinerja Bank Analysis of Bank’s Performance
Kinerja Operasional dan Keuangan Operational and Finance Performance
Pencapaian kinerja Bank Mandiri Taspen pada tahun 2025 Bank Mandiri Taspen's 2025 performance generally reflected
secara umum mencerminkan kondisi yang positif. Dari positive conditions. In 2025, regarding its operational
sisi operasional, Bank Mandiri Taspen pada tahun 2025 perspective, Bank Mandiri Taspen showed solid growth,
menunjukkan pertumbuhan yang solid, didukung oleh supported by an increase in credit distribution reaching
peningkatan penyaluran kredit yang mencapai Rp50,53 triliun IDR50.53 trillion or growing 9.23% (yoy), with the key
atau tumbuh 9,23% (yoy), dengan kontribusi utama dari kredit contribution from pension credit of IDR49.83 trillion, which
pensiun sebesar Rp49,83 triliun yang meningkat 9,02% . Selain increased 9.02%. In addition, microcredit also recorded
itu, kredit mikro juga mencatat pertumbuhan signifikan sebesar significant growth of 45.61% to IDR616.61 billion, driven
45,61% menjadi Rp616,61 miliar, didorong oleh peningkatan by an increase in car loans (KKB), business loans (KUR), and
pada produk KKB, KUR, dan channeling . Dari sisi pendanaan, channeling products. Menahwile, in terms of the funding, Third
Dana Pihak Ketiga (DPK) meningkat 12,71% menjadi Rp55,03 Party Funds (TPF) increased 12.71% to IDR55.03 trillion,
triliun, terutama ditopang oleh pertumbuhan deposito sebesar mainly supported by a 12.76% growth in deposits and an
12,76% serta tabungan yang naik 19,48% . increase of 19.48% in savings. .
Dari sisi keuangan, pada tahun 2025 menunjukkan In terms of a financial perspective, 2025 showed positive
pertumbuhan yang positif. Total aset tercatat mencapai growth. Total assets reached IDR73.02 trillion, an increase
Rp73,02 triliun, meningkat 10,25% dibandingkan Rp66,23 of 10.25% compared to IDR66.23 trillion in 2024, primarily
triliun pada tahun 2024, yang terutama didorong oleh driven by credit growth of 9.23% or IDR4.27 trillion. From a
pertumbuhan kredit sebesar 9,23% atau Rp4,27 triliun. Dari capital perspective, equity increased significantly by 20.64%
sisi permodalan, ekuitas meningkat signifikan sebesar 20,64% to IDR9.39 trillion, primarily driven by an increase in retained
menjadi Rp9,39 triliun, terutama berasal dari kenaikan saldo earnings of IDR1.42 trillion. Revenue performance also
laba ditahan sebesar Rp1,42 triliun. Kinerja pendapatan juga showed improvement, with net interest income reaching
menunjukkan perbaikan, dengan pendapatan bunga neto IDR3.66 trillion, an increase of 6.51% compared to IDR3.44
mencapai Rp3,66 triliun atau tumbuh 6,51% dibandingkan trillion in the previous year, in line with the increase in interest
tahun sebelumnya sebesar Rp3,44 triliun, seiring peningkatan income. Similarly, profit for the year also recorded an increase
pendapatan bunga. Sejalan dengan hal tersebut, laba tahun to IDR1.581 trillion from IDR1.577 trillion in 2024, reflecting
berjalan turut mencatatkan kenaikan menjadi Rp1,581 triliun the Company's maintained and stable performance.
dari Rp1,577 triliun pada tahun 2024, mencerminkan kinerja
Perseroan yang tetap terjaga dan stabil.
Teknologi Informasi Information Technology
Sementara itu, dari sisi transformasi digital, ditandai dengan Meanwhile, in terms of digital transformation, it is marked
keberhasilan implementasi New Core Banking System by the successful implementation of the New Core Banking
(NCBS) sebagai fondasi utama modernisasi sistem perbankan. System (NCBS) as the key foundation for modernizing the
Implementasi ini telah diterapkan secara menyeluruh pada banking system. This implementation has been applied
seluruh layanan perbankan, sehingga menjadi tonggak penting comprehensively across all banking services, thus becoming
dalam memperkuat kapabilitas digital Bank. Melalui NCBS, a significant milestone in strengthening the Bank's digital
Bank Mandiri Taspen mampu menghadirkan layanan yang capabilities. Through NCBS, Bank Mandiri Taspen can provide
lebih cepat, efisien, andal, dan aman, sekaligus meningkatkan faster, more efficient, more reliable, and more secure services,
kualitas pengalaman nasabah dalam mengakses layanan while simultaneously improving the quality of the customer
perbankan. Selain itu, transformasi ini juga berkontribusi dalam experience in accessing banking services. Furthermore, this
optimalisasi infrastruktur teknologi informasi, peningkatan transformation also contributes to optimizing information
keamanan data, serta efisiensi operasional secara menyeluruh. technology infrastructure, increasing data security, and overall
Dengan demikian, implementasi NCBS tidak hanya merupakan operational efficiency. Thus, the implementation of NCBS is not
pembaruan sistem, tetapi juga menjadi langkah strategis Bank only a system update, but also a strategic step for the Bank
dalam memperkuat daya saing dan kesiapan menghadapi era in strengthening its competitiveness and readiness to face the
digital banking yang semakin berkembang. increasingly evolving digital banking era.
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PT Bank Mandiri Taspen Human Capital Human Capital Pengembangan kompetensi SDM menjadi salah satu Human resource competency development was one of the pendorong utama kinerja Bank Mandiri Taspen sepanjang key drivers of Bank Mandiri Taspen's performance throughout tahun 2025. Bank secara konsisten melaksanakan program 2025. The Bank consistently implemented comprehensive pelatihan dan pengembangan secara komprehensif melalui training and development programs through offline and online metode luring dan daring, dengan melibatkan penyelenggara methods, involving both internal and external providers, internal maupun eksternal, serta memberikan kesempatan and providing equal opportunities for all employees. yang setara bagi seluruh pegawai. Implementasi program ini The implementation of this program was reflected in the tercermin dari partisipasi 1.009 pegawai pada pengembangan participation of 1,009 employees in leadership development, leadership, 603 pegawai pada kompetensi non-teknis, serta 603 employees in non-technical competencies, and 3,767 3.767 pegawai pada peningkatan kompetensi lainnya sesuai employees in other competency enhancements according kebutuhan unit kerja. Selain itu, penguatan profesionalisme juga to work unit needs. Furthermore, professionalism was also dilakukan melalui sertifikasi, dengan 1.153 pegawai mengikuti strengthened through certification, with 1,153 employees sertifikasi berbasis SKKNI dan 54 pegawai pada sertifikasi participating in SKKNI-based certification and 54 employees non-SKKNI. Seluruh inisiatif tersebut dievaluasi secara berkala in non-SKKNI certification. These initiatives were periodically guna memastikan efektivitasnya, sehingga mampu mendukung evaluated to ensure their effectiveness, so it could increase peningkatan produktivitas, kualitas kinerja, serta pencapaian productivity, performance quality, and the sustainable target Bank secara berkelanjutan. achievement of the Bank's targets. Perbandingan Antara Hasil yang Dicapai Comparison Between The Results and The dengan yang Ditargetkan Targets Berdasarkan strategi yang telah diterapkan, Bank Mandiri Based on the applied strategies, Bank Mandiri Taspen Taspen berhasil mencatatkan kinerja yang baik pada tahun successfully recorded good performance in 2025 with 2025 dengan pencapaian yang umumnya melampaui target achievements that generally exceeded the targets in the dalam Rencana Bisnis Bank (RBB). Hal ini tercermin dari Bank Business Plan (RBB). The performance was reflected in realisasi aset yang mencapai 100,86% dari target serta the realization of assets that reached 100.86% of the target ekuitas sebesar 101,96%, didukung oleh peningkatan kinerja and equity of 101.96%, supported by the improvement in the Bank. Dari sisi pendanaan, Dana Pihak Ketiga (DPK) juga Bank's performance. In terms of funding, Third Party Funds menunjukkan kinerja yang kuat dengan pencapaian sebesar (TPF) also showed strong performance with an achievement 104,71%, yang ditopang oleh pertumbuhan tabungan sebesar of 104.71%, supported by savings growth of 107.76% and 107,76% dan deposito sebesar 104,19%. Selain itu, Bank turut deposits of 104.19%. In addition, the Bank also recorded mencatatkan pencapaian positif pada jumlah rekening DPK dan positive achievements in the number of TPF and ASN Pension Dana Pensiun ASN yang masing-masing mencapai 104,71% Fund accounts, which reached 104.71% and 104.79% of the dan 104,79% dari target. Di tengah tantangan industri target, respectively. Amidst the challenges of the banking perbankan, kinerja ini mencerminkan kemampuan Bank Mandiri industry, this performance reflected Bank Mandiri Taspen's Taspen dalam menjaga pertumbuhan yang berkelanjutan serta ability to maintain sustainable growth and strengthen its memperkuat posisinya di segmen bisnis yang dilayani. position in the business segments it serves. Kendala-Kendala yang Dihadapi oleh Bank Constraints Dealt with Bank and Its dan Langkah-Langkah Penyelesaiannya Resolving Measures Dalam menjalankan kegiatan operasionalnya, Bank Mandiri To perform its operational activities, Bank Mandiri Taspen Taspen menyadari bahwa Bank tidak terlepas dari berbagai recognizes that the Bank is not free from various obstacles. kendala. Kendala tersebut antara lain, perlunya peningkatan These obstacles include the need to improve the Bank's kapabilitas bisnis Bank untuk dapat tapping ke segmen di luar business capabilities to tap into segments beyond Pensioners, Pensiunan baik lending maupun funding sehingga bisnis Bank both in lending and funding, so that the Bank's business tetap relevan. Untuk mengatasi kendala tersebut, Bank Mandiri remains relevant. To overcome these obstacles, Bank Mandiri Taspen memperkuat akuisisi nasabah ritel melalui optimalisasi Taspen strengthens retail customer acquisition through produk tabungan dan deposito, program aktivasi dan win- optimization of savings and deposit products, activation and back, serta pemanfaatan ekosistem seperti Family Banking dan win-back programs, and utilization of ecosystems such as kanal distribusi Agen Bank Mandiri. Di sisi pembiayaan, Bank Family Banking and Bank Mandiri Agent distribution channels. memperluas portofolio kredit secara selektif, termasuk melalui On the financing side, the Bank is selectively expanding its Kredit Mantap Auto Loan, serta didukung sistem digital untuk credit portfolio, including through the Kredit Mantap Auto 2025 Annual Report 55
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mempercepat proses akuisisi. Upaya ini diperkuat melalui Loan, and is supported by a digital system to accelerate the
sinergi dengan induk perusahaan dan kemitraan strategis guna acquisition process. These efforts are strengthened through
memperluas jangkauan pasar dan meningkatkan daya saing. synergies with the parent company and strategic partnerships
to expand market reach and increase competitiveness.
Kendala lainnya yaitu, peningkatan infrastruktur IT khususnya Another challenge is improving IT infrastructure, particularly
layanan e-channel sehingga dapat mendorong pertumbuhan e-channel services, to drive the growth of the Bank's recurring
fee based income recurring Bank. Untuk mengatasi kendala fee-based income. To address this challenge, the Bank is
tersebut, Bank mempercepat inisiasi digitalisasi melalui accelerating its digitalization initiatives by strengthening
penguatan fitur mobile banking dan implementasi New Core mobile banking features and implementing the New Core
Banking System (NCBS) sebagai fondasi operasional yang Banking System (NCBS) as a more reliable, faster, and more
lebih andal, cepat, dan aman. Upaya ini didukung dengan secure operational foundation. These efforts are supported by
optimalisasi layanan digital untuk meningkatkan transaksi optimizing digital services to increase customer transactions
nasabah, serta efisiensi operasional melalui otomatisasi and operational efficiency through process automation and
proses dan pemanfaatan media digital. Selain itu, penguatan the use of digital media. Furthermore, strengthening IT
keamanan IT melalui multi-layered security dan peningkatan security through multi-layered security and improving access
manajemen akses memastikan keandalan sistem dalam management ensures system reliability in supporting the
mendukung pertumbuhan transaksi digital dan fee based sustainable growth of digital transactions and fee-based
income secara berkelanjutan. income.
Hal-Hal Penting yang Diperkirakan Important Things and Business
Terjadi pada Masa Mendatang dan Prospects Expected to Occur in The
Prospek Usaha Future
Perang di Timur Tengah sejak akhir Februari 2026 semakin The war in the Middle East since late February 2026 has
memperburuk prospek perekonomian global melalui lonjakan further worsened the global economic outlook through soaring
harga minyak yang mengganggu rantai pasok perdagangan, oil prices that have disrupted trade supply chains, depressed
menekan pertumbuhan ekonomi dunia, dan meningkatkan global economic growth, and increased global inflation. This
inflasi global. Kondisi ini turut memicu volatilitas pasar situation has also triggered financial market volatility, marked
keuangan, ditandai dengan penguatan dolar AS, kenaikan yield by a strengthening US dollar, rising US Treasury yields, and
US Treasury, serta arus keluar modal dari negara emerging capital outflows from emerging market countries. Rising
markets. Tekanan inflasi yang meningkat mempersempit ruang inflationary pressures have narrowed the scope for global
pelonggaran moneter global, termasuk potensi tertundanya monetary easing, including the potential for a delay in lowering
penurunan Fed Funds Rate (FFR), sementara defisit fiskal AS the Fed Funds Rate (FFR), while the widening US fiscal deficit
yang melebar mendorong kenaikan premi risiko investasi dan has driven up investment risk premiums and shifted capital
pergeseran aliran modal ke aset safe-haven. Dampaknya, mata flows to safe-haven assets. Consequently, emerging market
uang negara emerging markets mengalami tekanan, sehingga currencies have come under pressure, necessitating stronger
memerlukan respons kebijakan fiskal dan moneter yang lebih fiscal and monetary policy responses to maintain domestic
kuat untuk menjaga stabilitas ekonomi domestik. economic stability.
Di tengah tekanan eksternal global, momentum pertumbuhan Amidst global external pressures, Indonesia's economic
ekonomi Indonesia tetap terjaga dengan dukungan permintaan growth momentum remains strong, supported by domestic
domestik dan stabilitas makroekonomi, di mana pada Triwulan demand and macroeconomic stability. In the first quarter of
I 2026 pertumbuhan didorong oleh peningkatan konsumsi 2026, growth was driven by increased household consumption
rumah tangga saat periode HBKN yang didukung THR, belanja during the National Holidays (HBKN) period, supported by
sosial, dan insentif fiskal, serta investasi yang tetap tumbuh THR (Holiday Holidays), social spending, and fiscal incentives,
seiring akselerasi program Pemerintah seperti KDKMP dan as well as continued investment growth in line with the
Danantara. Sinergi kebijakan Pemerintah dan Bank Indonesia acceleration of government programs such as KDKMP and
terus diperkuat untuk menjaga stabilitas, dengan prospek Danantara. The synergy between the government and Bank
pertumbuhan ekonomi 2026 diprakirakan berada pada kisaran Indonesia policies continues to be strengthened to maintain
4,9%–5,7%, didukung keyakinan pelaku ekonomi dan berbagai stability, with the 2026 economic growth outlook projected to
program penciptaan lapangan kerja, sementara bauran be in the range of 4.9%–5.7%, supported by the confidence of
kebijakan moneter, makroprudensial, dan sistem pembayaran economic actors and various job creation programs. Meanwhile,
diarahkan untuk menjaga stabilitas nilai tukar Rupiah yang the mix of monetary, macroprudential, and payment system
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PT Bank Mandiri Taspen
sempat melemah ke Rp16.985 per dolar AS pada 16 Maret policies is aimed at maintaining the stability of the Rupiah
2026 atau turun 1,29% dibanding akhir Februari 2026, melalui exchange rate, which weakened to IDR16,985 per US dollar
intervensi di pasar valas baik NDF, spot, maupun DNDF serta on March 16, 2026, down 1.29% compared to the end of
optimalisasi instrumen moneter guna menarik aliran modal February 2026, through intervention in the foreign exchange
asing dan menjaga stabilitas pasar keuangan domestik. market, including NDF, spot, and DNDF, as well as optimizing
monetary instruments to attract foreign capital flows and
maintain domestic financial market stability.
Sejalan dengan stabilitas makroekonomi yang tetap terjaga, In line with maintained macroeconomic stability, the national
kinerja industri perbankan nasional menunjukkan ketahanan banking industry's performance demonstrated strong resilience.
yang baik. Pertumbuhan kredit perbankan pada Februari 2026 Bank credit growth in February 2026 was recorded at 9.37%
tercatat sebesar 9,37% (yoy), sedikit melambat dibandingkan (yoy), a slight slowdown compared to 9.96% (yoy) in January
Januari 2026 sebesar 9,96% (yoy). Berdasarkan kelompok 2026. Based on usage groups, credit growth was supported by
penggunaan, pertumbuhan kredit didukung oleh kredit investasi, investment credit, working capital credit, and consumer credit,
kredit modal kerja, dan kredit konsumsi yang masing-masing which grew by 20.72% (yoy), 3.88% (yoy), and 6.34% (yoy),
tumbuh sebesar 20,72% (yoy), 3,88% (yoy), dan 6,34% (yoy). respectively. Going forward, credit growth in 2026 is projected
Ke depan, pertumbuhan kredit pada tahun 2026 diprakirakan to remain in the range of 8%–12%, supported by the potential
tetap berada pada kisaran 8%–12%, didukung oleh potensi for increased financing demand and the optimization of
peningkatan permintaan pembiayaan serta optimalisasi fasilitas substantial undisbursed loan facilities. From the funding side,
kredit yang belum digunakan (undisbursed loan) yang masih the growth prospects for Third Party Funds (TPF) in Indonesian
cukup besar. Dari sisi pendanaan, prospek pertumbuhan Dana banks in 2026 are projected to grow steadily in the range of
Pihak Ketiga (DPK) perbankan Indonesia pada tahun 2026 7%–9%, so it is expected to bolster banking liquidity capacity
diproyeksikan tumbuh stabil pada kisaran 7%–9%, sehingga to support sustainable credit expansion.
diharapkan dapat menopang kapasitas likuiditas perbankan
dalam mendukung ekspansi kredit secara berkelanjutan.
Berdasarkan uraian di atas maka Bank Mandiri Taspen memiliki Based on the description above, Bank Mandiri Taspen has
prospek usaha yang sangat baik di masa yang akan datang. excellent business prospects for the future. Bank Mandiri
Bank Mandiri Taspen tetap optimis untuk dapat senantiasa Taspen remains optimistic about continuously improving
meningkatkan kinerjanya dalam jangka panjang. Bank Mandiri its performance in the long term. Bank Mandiri Taspen has
Taspen memiliki peluang untuk tumbuh. Peluang yang dimiliki opportunities for growth. These opportunities include the
Bank Mandiri Taspen antara lain sebagai berikut: following:
1. Bank Mandiri Taspen berpeluang masuk ke new business 1. Bank Mandiri Taspen has the opportunity to enter the
Dana Pensiun (Dapen) BUMN dan swasta yang mempunyai new business of state-owned and private pension funds
karakteristik seperti segmen ASN dan pensiunan. (Dapen), which have characteristics similar to the civil
servant and retiree segments.
2. Branding mulai dikenal dan dilirik oleh pencari kerja baik 2. Its branding is starting to be recognized and sought after
fresh graduate maupun yang telah berpengalaman. by job seekers, both fresh graduates and experienced ones.
3. Segmen pembiayaan kredit mikro, Usaha Mikro Kecil 3. The microfinance, micro, small, and medium enterprise
Menengah (UMKM), pra pensiun dan pensiunan di (MSME), pre-retirement, and retiree segments in Indonesia
Indonesia yang masih memiliki potensi pasar yang besar. still hold significant market potential.
4. Untuk meningkatkan komposisi funding retail, Bank 4. To increase its retail funding mix, Bank Mandiri Taspen also
Mandiri Taspen juga berpeluang untuk mengoptimalkan has the opportunity to optimize the potential of the senior
potensi segmen senior citizen usia > 40 tahun. citizen segment aged 40 and over.
5. Segmen pembiayaan kredit pensiunan yang lebih 5. The pensioner loan financing segment is more resilient to
resistance terhadap dampak lesunya perekonomian. the impact of the economic downturn.
6. Peluang memberikan layanan perbankan yang lebih baik 6. The opportunity to provide better banking services to
hingga ke berbagai pelosok daerah melalui pemanfaatan remote areas by leveraging the parent entity's network.
jaringan yang dimiliki entitas induk.
7. Sources pegawai dari kalangan millennial akan membantu 7. Employee sources from the millennial generation will help
bank dalam mengantisipasi perubahan ke arah digitalisasi. the bank anticipate the shift towards digitalization.
8. Pada sisi teknologi, tren AI and machine learning, open 8. On the technology side, trends in AI and machine learning,
banking, dan integrasi API menyediakan peluang bagi open banking, and API integration provide opportunities
Bank Mantap untuk menyederhanakan proses bisnis, for Bank Mantap to simplify business processes, improve
meningkatkan efisiensi operasional, serta memperkuat operational efficiency, and strengthen digital services for
layanan digital bagi nasabah. customers.
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Informasi Terkait Kelompok Usaha Bank Information Related to Bank Business
Group
Bank Mandiri Taspen merupakan Kelompok Usaha Bank dari Bank Mandiri Taspen is a Bank Business Group of PT Bank
PT Bank Mandiri (Persero) Tbk. Per 31 Desember 2025, tidak Mandiri (Persero) Tbk. As of December 31, 2025, there were
terdapat perubahan penting yang terjadi pada Bank Mandiri no significant changes that occurred at Bank Mandiri Taspen
Taspen dalam kelompok usaha Bank dan tidak terdapat within the Bank business group and there was no ownership
kepemilikan Direksi, Dewan Komisaris, dan Pemegang Saham of Directors, Board of Commissioners, and Shareholders in the
dalam Kelompok Usaha Bank. Bank Business Group.
Perkembangan Penerapan Tata Kelola Development of Corporate Governance
Perusahaan Implementation
Penerapan corporate governance di Bank Mandiri Taspen terus The corporate governance implementation at Bank Mandiri
menjadi fokus utama Direksi dalam memastikan pengelolaan Taspen is continuously a primary focus of the Board of Directors,
Bank berjalan secara sehat, transparan, dan berkelanjutan. ensuring the Bank's management is sound, transparent, and
Direksi secara konsisten mengimplementasikan prinsip-prinsip sustainable. The Board of Directors consistently implements
GCG dalam setiap aktivitas usaha, dengan mengedepankan GCG principles in business activities, prioritizing ETAK (Ethics,
ETAK (Etika, Transparansi, Akuntabilitas, dan Keberlanjutan) Transparency, Accountability, and Sustainability) as the
sebagai landasan dalam pengambilan keputusan strategis. foundation for strategic decision-making.
Penerapan perilaku beretika di Bank Mandiri Taspen merupakan The implementation of ethical behavior at Bank Mandiri Taspen
bagian integral dari budaya perusahaan yang mendukung is an integral part of the corporate culture that supports the
terciptanya tata kelola yang baik dan berkelanjutan. creation of good and sustainable governance. The Bank
Bank secara konsisten menanamkan nilai-nilai integritas, consistently instills the values of integrity, professionalism, and
profesionalisme, dan kepatuhan kepada seluruh insan Bank compliance in all Bank employees through the implementation
melalui penerapan kode etik (code of conduct) yang menjadi of a code of ethics that serves as a guideline in all work
pedoman dalam setiap aktivitas kerja dan pengambilan activities and decision-making. The Board of Directors ensures
keputusan. Direksi memastikan bahwa seluruh karyawan that all employees understand and adhere to applicable
memahami dan menjalankan standar etika yang berlaku, ethical standards, including maintaining the confidentiality
termasuk dalam menjaga kerahasiaan informasi, menghindari of information, avoiding conflicts of interest, and upholding
benturan kepentingan, serta menjunjung tinggi prinsip the principles of honesty and responsibility. These efforts are
kejujuran dan tanggung jawab. Upaya ini diperkuat melalui reinforced through regular socialization, training, and effective
sosialisasi berkala, pelatihan, serta mekanisme pengawasan oversight mechanisms to ensure compliance with the code of
yang efektif untuk memastikan kepatuhan terhadap kode ethics. In addition, the Bank also provides a whistleblowing
etik. Selain itu, Bank juga menyediakan saluran pelaporan system that can be accessed securely and confidentially,
pelanggaran (whistleblowing system) yang dapat diakses as a means to report suspected violations of ethics or
secara aman dan rahasia, sebagai sarana untuk melaporkan applicable regulations. Each report is followed up objectively
dugaan pelanggaran etika maupun ketentuan yang berlaku. and transparently, with the application of strict sanctions in
Setiap laporan ditindaklanjuti secara objektif dan transparan, accordance with Bank regulations.
dengan penerapan sanksi yang tegas sesuai ketentuan Bank.
Terkait dengan transparansi, Bank senantiasa menerapkan In terms of transparency, the Bank consistently implements
keterbukaan informasi yang dibutuhkan bagi para pemangku the necessary information disclosure for stakeholders. The
kepentingan. Bank telah memberikan rincian kontak melalui Bank has provided contact details through the Bank's website
situs web Bank atau Laporan Tahunan yang mana para or Annual Report, which stakeholders can use to convey
pemangku kepentingan dapat menggunakannya untuk complaints, suggestions, or potential violations of their rights.
meyampaikan keluhan, saran maupun kemungkinan adanya The Bank also implements information disclosure through the
pelanggaran atas hak-hak mereka. Bank juga melaksanakan Annual Report. In addition to the annual report, the Bank has
pengungkapan informasi melalui Laporan Tahunan. Selain disclosed company information through Quarterly Reports and
melalui laporan tahunan, Bank telah mengungkapkan informasi financial reports that can be viewed on the Bank's website.
perusahaan melalui Laporan Triwulanan, laporan keuangan The public can access all financial and non-financial reports
yang dapat dilihat pada website Bank. Masyarakat dapat submitted by Bank Mandiri Taspen transparently through
mengakses seluruh laporan keuangan dan non keuangan yang various available means in a timely, complete, and accurate
58 Laporan Tahunan 2025
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PT Bank Mandiri Taspen telah disampaikan Bank Mandiri Taspen secara transparan manner. Bank Mandiri Taspen has also provided information melalui berbagai sarana yang tersedia tepat waktu, lengkap access for stakeholders to obtain further information through dan akurat. Bank Mandiri Taspen juga telah menyediakan akses the Corporate Secretary and Legal Division. In addition, one informasi bagi para pemangku kepentingan untuk mendapatkan form of information dissemination of Bank Mandiri Taspen to informasi lebih lanjut melalui Divisi Corporate Secretary & the public is through press releases. The Bank also regularly Legal. Selain itu, salah satu bentuk penyebarluasan informasi publishes bulletins containing information for employees. Bank Mandiri Taspen kepada publik yaitu dengan melakukan siaran pers. Bank juga secara rutin menerbitkan buletin yang memuat informasi bagi karyawan. Penerapan prinsip akuntabilitas di Bank Mandiri Taspen The principle of accountability is consistently implemented at dilakukan secara konsisten untuk memastikan setiap Bank Mandiri Taspen to ensure that every aspect of business pengelolaan kegiatan usaha dapat dipertanggungjawabkan management can be accounted for in a clear, measurable, and secara jelas, terukur, dan transparan. Direksi menetapkan transparent manner. The Board of Directors has established a pembagian tugas dan tanggung jawab yang tegas pada clear division of tasks and responsibilities at all levels of the seluruh jenjang organisasi, sehingga setiap fungsi memiliki organization, ensuring that each function has a clear role in peran yang jelas dalam mendukung pencapaian kinerja supporting the Bank's performance. In its implementation, the Bank. Dalam pelaksanaannya, Bank didukung oleh sistem Bank is supported by a reliable and integrated management pelaporan manajemen yang andal dan terintegrasi, sehingga reporting system, enabling regular performance monitoring memungkinkan proses monitoring dan evaluasi kinerja and evaluation. Each work unit is required to prepare accurate dilakukan secara berkala. Setiap unit kerja diwajibkan menyusun and timely performance reports as a basis for decision-making laporan kinerja yang akurat dan tepat waktu sebagai dasar and as a form of accountability for the implementation of pengambilan keputusan serta bentuk pertanggungjawaban its duties. Accountability is also strengthened through the atas pelaksanaan tugasnya. Penguatan akuntabilitas juga implementation of an internal control system, an internal audit dilakukan melalui penerapan sistem pengendalian internal, function, and oversight by the Board of Commissioners and fungsi audit internal, serta pengawasan dari Dewan Komisaris its subordinate committees. Furthermore, the Bank ensures dan komite-komite di bawahnya. Selain itu, Bank memastikan compliance with all applicable provisions and regulations, kepatuhan terhadap seluruh ketentuan dan regulasi yang including in submitting reports to regulators and stakeholders. berlaku, termasuk dalam penyampaian laporan kepada regulator dan pemangku kepentingan. Terkait keberlanjutan, Bank Mandiri Taspen menjadikan Regarding sustainability, Bank Mandiri Taspen has made keberlanjutan sebagai salah satu pilar strategis dalam sustainability one of the strategic pillars in the implementation penerapan tata kelola perusahaan yang baik. Pilar ini of good corporate governance. This pillar reflects the Bank's mencerminkan komitmen Bank untuk tidak hanya mengejar commitment to not only pursue short-term business growth, pertumbuhan bisnis jangka pendek, tetapi juga menciptakan but also create long-term value for all stakeholders, including nilai jangka panjang bagi seluruh pemangku kepentingan, the community, the environment, and future generations. As a termasuk masyarakat, lingkungan, dan generasi mendatang. company that focuses on the pensioner and MSME segments, Sebagai Perusahaan yang memiliki fokus pada segmen Bank Mandiri Taspen views sustainability as an integral part pensiunan dan UMKM, Bank Mandiri Taspen memandang of its business model. This commitment is realized through keberlanjutan sebagai bagian integral dari model bisnis. three main dimensions: Economic, Social, and Environmental. Komitmen ini diwujudkan melalui tiga dimensi utama yaitu In its economic commitment, Bank Mandiri Taspen carries Ekonomi, Sosial dan Lingkungan. Pada komitmen ekonomi, out healthy and competitive operations while maintaining Bank Mandiri Taspen menjalankan operasional yang sehat the principles of prudence and risk management. The focus dan berdaya saing dengan tetap menjaga prinsip kehati-hatian on empowering MSMEs and financial services for pensioners dan manajemen risiko. Fokus pada pemberdayaan UMKM is part of the Bank's contribution to supporting inclusive and dan layanan keuangan untuk pensiunan menjadi bagian dari sustainable economic growth. Social commitment is carried out kontribusi Bank dalam mendukung pertumbuhan ekonomi yang by actively playing a role in community development through inklusif dan berkelanjutan. Komitmen sosial dilakukan dengan various corporate social responsibility (CSR) programs, secara aktif berperan dalam pengembangan komunitas melalui such as entrepreneurship training for pensioners, increasing berbagai program tanggung jawab sosial perusahaan (CSR), financial literacy, and social assistance to communities in seperti pelatihan kewirausahaan bagi pensiunan, peningkatan need. These programs are designed to improve social welfare literasi keuangan, dan bantuan sosial kepada masyarakat in a sustainable manner. Furthermore, regarding the Bank's yang membutuhkan. Program-program ini dirancang untuk commitment to the environment, even though banking activities meningkatkan kesejahteraan sosial secara berkelanjutan. do not directly impact the environment, Bank Mandiri Taspen 2025 Annual Report 59
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
Kemudian, komitmen Bank terhadap Lingkungan, meskipun continues to demonstrate its concern through energy efficiency,
kegiatan perbankan tidak secara langsung berdampak besar paper waste reduction, and the digitalization of operational
terhadap lingkungan, Bank Mandiri Taspen tetap menunjukkan processes. In addition, the Bank also supports environmentally
kepedulian melalui efisiensi energi, pengurangan limbah friendly financing and other green initiatives.
kertas, dan digitalisasi proses operasional. Di samping itu,
Bank juga mendukung pembiayaan berwawasan lingkungan
dan inisiatif hijau lainnya.
Sebagai wujud transparansi pelaksanaan Tata Kelola As a form of transparency in the implementation of Integrated
Terintegrasi pada Konglomerasi Perusahaan dan sesuai dengan Governance in Corporate Conglomerates and in accordance
Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2014 with Financial Services Authority Regulation No. 18/
tentang Penerapan Tata Kelola Terintegrasi Bagi Konglomerasi POJK.03/2014 concerning the Implementation of Integrated
Keuangan dan Surat Edaran Otoritas Jasa Keuangan No. 15/ Governance for Financial Conglomerates and Financial
SEOJK.03/2015 tentang Penerapan Tata Kelola Terintegrasi Services Authority Circular Letter No. 15/SEOJK.03/2015
Bagi Konglomerasi Keuangan, Bank Mandiri sebagai Entitas concerning the Implementation of Integrated Governance for
Utama telah menerapkan Tata Kelola Terintegrasi. Guna Financial Conglomerates, Bank Mandiri as the Main Entity
meningkatkan kepercayaan investor dan meningkatkan nilai has implemented Integrated Governance. In order to increase
tambah bagi stakeholders lainnya, Entitas Utama dan seluruh investor confidence and increase added value for other
Perusahaan Anak wajib menerapkan prinsip-prinsip Tata Kelola stakeholders, the Main Entity and all Subsidiaries are required
Terintegrasi (TKT) yang kuat dan berkesinambungan, meliputi to implement strong and sustainable Integrated Governance
Keterbukaan (Transparency), Akuntabilitas (Accountability), (TKT) principles, including Transparency, Accountability,
Tanggung jawab (Responsibility), Independensi (Independency) Responsibility, Independence or Professionalism and
atau Profesional (Professional) dan Kewajaran (Fairness). Bank Fairness. Bank Mandiri Taspen as a member of the financial
Mandiri Taspen sebagai anggota konglomerasi keuangan wajib conglomerate is required to have internal provisions regarding
memiliki ketentuan internal mengenai tata kelola perusahaan corporate governance that refer to the governance framework
yang mengacu pada rerangka tata kelola bagi perusahaan for subsidiaries.
anak.
Dalam rangka evaluasi penerapan GCG, Bank Mandiri Taspen To evaluate the implementation of GCG, Bank Mandiri Taspen
melaksanakan GCG Assessment yang dilaksanakan secara conducts a GCG Assessment periodically and consistently
periodik dan konsisten setiap tahun yang terdiri dari Self every year, consisting of a self-assessment in accordance with
assessment sesuai dengan ketentuan POJK dan melalui Third the provisions of the Financial Services Authority Regulation
Party Assessment. Hasil Self-Assessment pada tahun 2025 (POJK) and a third-party assessment. The results of the self-
yaitu pada Peringkat 2 yang mencerminkan manajemen Bank assessment in 2025 were ranked 2, reflecting that the Bank's
telah melakukan penerapan Tata Kelola yang secara umum management has implemented generally good Governance.
baik. Hal ini tercermin dari pemenuhan yang sangat memadai This is reflected in the very adequate fulfillment of Governance
atas prinsip Tata Kelola. Dalam hal terdapat kelemahan principles. In the event of weaknesses in the implementation
penerapan prinsip Tata Kelola, secara umum kelemahan of Governance principles, these weaknesses are generally not
tersebut tidak signifikan dan dapat segera dilakukan perbaikan significant and can be immediately corrected by the Bank's
oleh manajemen Bank. management.
Penilaian Komite di Bawah Direksi Assessment of Committee Under The
Board of Directors
Untuk mengukur efektivitas kinerja komite di bawah Direksi To measure the effectiveness of the performance of committees
dalam membantu Direksi menjalankan pengurusan perusahaan under the Board of Directors in assisting the Board of Directors
maka dilakukan penilaian terhadap di bawah Direksi. Direksi in managing the company, an assessment is conducted on
dibantu oleh 5 (lima) Komite yang semuanya bertugas those under the Board of Directors. The Board of Directors is
memberikan opini obyektif kepada Direksi dan membantu assisted by 5 (five) Committees, all of which are tasked with
meningkatkan efektivitas pelaksanaan tugas Direksi secara providing objective opinions to the Board of Directors and
sistematis. Anggota Komite ditunjuk oleh Direksi dan dalam helping to systematically improve the effectiveness of the
pelaksanaan rapat memberikan kontribusi sesuai dengan Board of Directors' implementation of their duties. Committee
bidang keahliannya. Komite tersebut adalah Komite Manajemen members are appointed by the Board of Directors and
Risiko, Asset Liability Committee (ALCO), Komite Teknologi contribute according to their areas of expertise in meetings.
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PT Bank Mandiri Taspen
Informasi, Komite Kredit dan Komite Kebijakan Perkreditan. These committees are the Risk Management Committee, the
Direksi menilai bahwa selama 2025, komite-komite di bawah Asset Liability Committee (ALCO), the Information Technology
Direksi telah menjalankan tugas dan tanggung jawabnya Committee, the Credit Committee, and the Credit Policy
dengan baik. Committee. The Board of Directors assessed that, during
2025, the committees under the Board of Directors had well-
performed their duties and responsibilities.
Perubahan Komposisi Anggota Direksi Changes in The Composition of The
Members of The Board of Directors
Selama tahun 2025, Komposisi anggota Direksi Bank Mandiri During 2025, the composition of the members of the Board
Taspen mengalami perubahan sesuai dengan kebutuhan Bank of Directors of Bank Mandiri Taspen changed according to the
sebagaimana dijelaskan berikut. Bank's needs, as explained below.
KOMPOSISI DIREKSI SEBELUM RUPS LUAR BIASA COMPOTITION OF THE BOARD OF DIRECTORS BEFORE
TANGGAL 25 SEPTEMBER 2025 EGMS AS OF SEPTEMBER 25, 2025
Komposisi Direksi sebelum RUPS Luar Biasa tanggal 25 The composition of the Board of Directors before the EGMS on
September 2025 sebanyak 5 (lima) orang yang terdiri dari September 25, 2025 was 5 (five) people, consisting of 1 (one)
1 (satu) orang Direktur Utama, dan 4 (empat) orang Direksi President Director and 4 (four) Directors, as follows:
sebagai berikut:
Elmamber Petamu Elmamber Petamu
: Direktur Utama : President Director
Sinaga Sinaga
Maswar Purnama : Direktur Business Maswar Purnama : Director of Business
Widi Nugroho : Direktur IT & Digital Widi Nugroho : Director of IT & Digital
Direktur Finance, Risk & Director of Finance, Risk &
Putu Apriyanto : Putu Apriyanto :
Operations Operations
Resi Lora : Direktur Compliance & Control Resi Lora : Director of Compliance & Control
KOMPOSISI DIREKSI SETELAH RUPS LUAR BIASA COMPOTITION OF THE BOARD OF DIRECTORS AFTER
TANGGAL 25 SEPTEMBER 2025 EGMS AS OF SEPTEMBER 25, 2025
Pada tanggal 25 September 2025 RUPS Luar Biasa On September 25, 2025, the EGMS decided to accept the
memutuskan menyetujui untuk menerima pengunduran diri resignation of Elmamber Petamu Sinaga from his position as
Elmamber Petamu Sinaga dari jabatannya sebagai Direktur President Director. Therefore, the composition of the Board of
Utama. Dengan demikian, komposisi Direksi setelah RUPS Luar Directors after the EGMS on September 25, 2025, consisted of
Biasa Tahun tanggal 25 September 2025 sebanyak 4 (empat) four Directors as follows:
orang Direksi sebagai berikut:
Maswar Purnama : Direktur Business Maswar Purnama : Director of Business
Widi Nugroho : Direktur IT & Digital Widi Nugroho : Director of IT & Digital
Direktur Finance, Risk & Director of Finance, Risk &
Putu Apriyanto : Putu Apriyanto :
Operations Operations
Resi Lora : Direktur Compliance & Control Resi Lora : Director of Compliance & Control
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
KOMPOSISI DIREKSI SETELAH RUPS LUAR BIASA COMPOTITION OF THE BOARD OF DIRECTORS AFTER
TANGGAL 4 DESEMBER 2025 EGMS AS OF DECEMBER 4, 2025
Pada tanggal 4 Desember 2025 RUPS Luar Biasa memutuskan: On December 4, 2025, the EGMS resolved:
1. Menyetujui pemberhentian dengan hormat Maswar 1. Approving the honorable dismissal of Maswar Purnama
Purnama sebagai Direktur Business, Widi Nugroho sebagai as Director of Business, Widi Nugroho as Director of IT
Direktur IT & Digital, Putu Apriyanto sebagai Direktur & Digital, Putu Apriyanto as Director of Finance, Risk &
Direktur Finance, Risk & Operations, dan Resi Lora sebagai Operations, and Resi Lora as Director of Compliance &
Direktur Compliance & Control. Control.
2. Menyetujui pengangkatan Panji Irawan sebagai Direktur 2. Approving the nomination of Panji Irawan as President
Utama, Rudi As Aturridha sebagai Wakil Direktur Utama, Director, Rudi As Aturridha as Vice President Director, Rio
Rio Lanasier sebagai Direktur Compliance & Human Lanasier as Director of Compliance & Human Resources,
Resource, Henrisa Yunan Lubis sebagai Direktur IT & Henrisa Yunan Lubis as Director of IT & Digital, Rima
Digital, Rima Cahyani sebagai Direktur Keuangan & Risk, Cahyani as Director of Finance & Risk, Mahrauza Purnaditya
Mahrauza Purnaditya sebagai Direktur Bisnis, Rizky Olyvia as Director of Business, Rizky Olyvia Nasution as Director
Nasution sebagai Direktur Funding (Retail & Network), of Funding (Retail & Network), and Noer Fajrieansyah as
dan Noer Fajrieansyah sebagai Direktur Transformasi & Director of Transformation & Business Development.
Pengembangan Usaha.
Dengan demikian, komposisi Direksi setelah RUPS Luar Biasa Therefore, the composition of the Board of Directors after the
tanggal 4 Desember 2025 sebanyak 8 (delapan) orang Direksi EGMS on December 4, 2025 was 8 (eight) Directors, consisting
yang terdiri dari 1 (satu) orang Direktur Utama, 1 (satu) orang of 1 (one) President Director, 1 (one) Vice President Director
Wakil Direktur Utama dan 6 (enam) orang Direktur sebagai and 6 (six) Directors as follows:
berikut:
Panji Irawan : Direktur Utama Panji Irawan : President Director
Rudi As Aturridha *
: Wakil Direktur Utama Rudi As Aturridha *
: Vice President Director
Direktur Compliance & Human Director of Compliance &
Rio Lanasier : Rio Lanasier :
Resource Human Resource
Henrisa Yunan Lubis* : Direktur IT & Digital Henrisa Yunan Lubis* : Director of IT & Digital
Rima Cahyani : Direktur Keuangan & Risk Rima Cahyani : Director of Finance & Risk
Mahrauza Purnaditya* : Direktur Bisnis Mahrauza Purnaditya* : Director of Business
Direktur Funding (Retail & Director of Funding
Rizky Olyvia Nasution* : Rizky Olyvia Nasution* :
Network) (Retail & Network)
Direktur Transformasi & Director of Transformation &
Noer Fajrieansyah* : Noer Fajrieansyah* :
Pengembangan Usaha Business Development
* Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 * Appointed based on the Circular Resolution of the Shareholders dated
Desember 2025 dan masih dalam proses Penilaian Kemampuan & Kepatutan December 4, 2025 and is currently in the process of the Fit and Proper Test
oleh Otoritas Jasa Keuangan conducted by Otoritas Jasa Keuangan.
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PT Bank Mandiri Taspen
Penutup Closing
Direksi menyampaikan apresiasi setinggi-tingginya kepada The Board of Directors would like to express its highest
Dewan Komisaris atas arahan dan pengawasan yang appreciation to the Board of Commissioners for their
konstruktif, serta kepada seluruh karyawan atas dedikasi dan constructive guidance and supervision, and to employees
kontribusi yang luar biasa. Ucapan terima kasih juga kami for their dedication and extraordinary contributions. We
sampaikan kepada para pemegang saham, nasabah, mitra also extended our gratitude to our shareholders, customers,
kerja, dan seluruh pemangku kepentingan atas kepercayaan business partners, and stakeholders for their trust and support
dan dukungan yang telah diberikan kepada Bank Mandiri in Bank Mandiri Taspen.
Taspen.
Memasuki tahun 2026, Bank Mandiri Taspen akan terus As we enter 2026, Bank Mandiri Taspen will continue its
melanjutkan strategi pertumbuhan yang berkelanjutan sustainable growth strategy while prioritizing the principles of
dengan tetap mengedepankan prinsip kehati-hatian, inovasi, prudence, innovation, and excellent service. We are optimistic
dan pelayanan prima. Kami optimis bahwa dengan fondasi that, with the foundation we have built, PT Bank Mandiri
yang telah dibangun, PT Bank Mandiri Taspen akan mampu Taspen can create sustainable added value for all stakeholders.
menciptakan nilai tambah yang berkelanjutan bagi seluruh
pemangku kepentingan.
Jakarta, 29 April 2026 / Jakarta, April 29, 2026
Atas Nama Direksi / On behalf of the Board of Directors
Panji Irawan
Direktur Utama
President Director
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
Direksi / Directors
1. Mahrauza Purnaditya* _ Direktur Bisnis / Director of Business
2. Rima Cahyani _ Direktur Keuangan & Risk / Director of Finance & Risk
3. Rio Lanasier _ Direktur Compliance & Human Resource / Director of Compliance & Human Resource
4. Panji Irawan _ Direktur Utama / President Director
* Sedang dalam proses Fit & Proper Test OJK / Currently undergoing the Fit and Proper Test conducted by the Otoritas Jasa Keuangan.
1 2 3 4
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PT Bank Mandiri Taspen
Direksi / Directors
5. Rudi As Aturridha* _ Wakil Direktur Utama / Vice President Director
6. Rizky Olyvia Nasution* _ Direktur Funding (Retail & Network) / Director of Funding (Retail & Network)
7. Noer Fajrieansyah* _ Direktur Transformasi & Pengembangan Usaha /
Director of Transformation & Business Development
8. Henrisa Yunan Lubis* _ Direktur IT & Digital / Director of IT & Digital
* Sedang dalam proses Fit & Proper Test OJK / Currently undergoing the Fit and Proper Test conducted by the Otoritas Jasa Keuangan.
5 6 7 7
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
Laporan Dewan Komisaris
Board of Commissioners' Report
Pemegang saham dan para pemangku
kepentingan lainnya yang kami hormati,
Puji dan syukur kami panjatkan ke
hadirat Tuhan Yang Maha Esa atas
rahmat dan karunia-Nya, sehingga Bank
Mandiri Taspen mampu melalui tahun
2025 dengan baik di tengah dinamika
perekonomian yang penuh tantangan.
Dear Shareholders and Stakeholders,
We express our highest gratitude to
Almighty God for His blessings and
grace, which enabled Bank Mandiri
Taspen to successfully navigate
the year 2025 amid challenging
economic dynamics.
Junaidi Hisom
Komisaris Utama
Independen
Independent President
Commissioner
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PT Bank Mandiri Taspen
Dewan Komisaris menilai Direksi telah menjalankan strategi The Board of Commissioners assesses that the Board of
secara efektif dalam menjaga kinerja, memperkuat manajemen Directors has effectively implemented strategies to maintain
risiko, serta mendorong transformasi digital, yang didukung performance, strengthen risk management, and drive digital
oleh berbagai inisiatif strategis, khususnya pada segmen transformation, supported by various strategic initiatives,
pensiunan dan UMKM, serta peningkatan kualitas layanan particularly in the pensioner and MSME segments, as well as
kepada nasabah. improvements in service quality for customers.
Pada kesempatan ini, Dewan Komisaris akan menyampaikan On this occasion, the Board of Commissioners would like to
laporan pengawasan dan pemberian nasihat kepada Direksi present its report on supervisory activities and the provision of
sepanjang tahun 2025. Dalam laporan ini akan kami sampaikan advice to the Board of Directors throughout 2025. This report
antara lain penilaian kinerja Direksi, pandangan atas prospek includes, among others, an assessment of the performance of
usaha yang disusun Direksi, pandangan atas penerapan tata the Board of Directors, views on the business prospects prepared
kelola Bank, serta susunan dan perubahan komposisi anggota by the Board of Directors, perspectives on the implementation of
Dewan Komisaris. the Bank’s governance, as well as the composition and changes
in the membership of the Board of Commissioners.
Penilaian Kinerja Direksi Assessment of The Board of Directors’
Performance
Sepanjang tahun 2025, Dewan Komisaris secara aktif Throughout 2025, the Board of Commissioners actively carried
menjalankan fungsi pengawasan dan pemberian nasihat out its supervisory and advisory functions to ensure that the
kepada Direksi guna memastikan bahwa pengelolaan Bank Bank was managed in a professional and prudent manner, in
telah dilakukan secara profesional, prudent, dan sejalan line with Corporate Governance principles.
dengan prinsip Corporate Governance.
Frekuensi dan Cara Pemberian Nasihat Frequency and Methods of Providing
Kepada Direksi Advice to The Board of Directors
Dalam menjalankan fungsi pengawasan dan pemberian In performing its supervisory and advisory functions, the Board
nasihat, Dewan Komisaris telah menjalankan tugas dan of Commissioners carried out its duties and responsibilities
tanggung jawabnya sesuai dengan Anggaran Dasar dan in accordance with the Articles of Association and prevailing
peraturan perundang-undangan yang berlaku. Pengawasan laws and regulations. The supervision and provision of
dan pemberian nasihat kepada Direksi merupakan tanggung advice to the Board of Directors constitute the responsibility
jawab Dewan Komisaris dalam rangka memastikan kinerja of the Board of Commissioners in ensuring that the Board
Direksi mampu mencapai key performance indicator (KPI) yang of Directors’ performance achieves the established Key
telah ditetapkan. Pengawasan dan pemberian nasihat kepada Performance Indicators (KPIs). Such supervision and advisory
Direksi dilakukan melalui Rapat Gabungan Dewan Komisaris activities were conducted through Joint Meetings of the Board
mengundang Direksi. Selain itu, pemberian nasihat juga of Commissioners with the Board of Directors. In addition,
dapat dilaksanakan sewaktu-waktu sesuai keperluan dengan advice may be provided at any time as deemed necessary
mengundang Dewan Komisaris melalui suatu forum rapat through meetings or other forums attended by the Board of
maupun kegiatan lainnya yang dihadiri oleh Dewan Komisaris. Commissioners. Throughout 2025, the Board of Commissioners
Selama tahun 2025, Dewan Komisaris telah melaksanakan 5 held 5 (five) Joint Meetings with the Board of Directors.
(lima) kali Rapat Gabungan dengan Direksi.
Dalam memberikan nasihat kepada Direksi, Dewan Komisaris In providing advice, the Board of Commissioners delivered
memberikan arahan, masukan, dan rekomendasi strategis directions, inputs, and strategic recommendations on
atas kinerja, kebijakan, serta rencana bisnis yang disampaikan performance, policies, and business plans presented by the
oleh Direksi. Dewan Komisaris menerbitkan rekomendasi Board of Directors. The Board of Commissioners also issued
kepada Direksi bila ada hal-hal yang perlu diingatkan agar recommendations on matters requiring attention, particularly
Direksi berhati-hati mengambil keputusan yang mengandung to ensure prudent decision-making on risk-related matters and
risiko dan berupaya memitigasi risiko yang mungkin terjadi. to encourage effective risk mitigation. Each report received by
Setiap laporan yang diterima oleh Dewan Komisaris diberikan the Board of Commissioners was followed up with comments
komentar dengan menerbitkan surat kepada Direksi. through formal correspondence addressed to the Board of
Selama tahun 2025 Dewan Komisaris telah menyampaikan Directors. Throughout 2025, the Board of Commissioners
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Report of Directors and Board of Commissioners
rekomendasi untuk ditindaklanjuti oleh Direksi sebanyak 19 issued 19 (nineteen) recommendations for follow-up by the
(sembilan belas) kali. Board of Directors.
Pengawasan Dewan Komisaris dalam Supervision of The Board of Commissioners
Perumusan dan Implementasi Strategi yang on The Formulation and Implementation of
Dilakukan oleh Direksi Strategies by The Board of Directors
Dewan Komisaris juga melaksanakan tugas, kewajiban dan The Board of Commissioners also carried out its duties,
tanggungjawabnya dalam rangka melakukan pengawasan obligations, and responsibilities in supervising the formulation
terhadap perumusan strategi dan implementasi strategi Bank and implementation of the Bank’s strategies in accordance
sesuai peraturan perundang-undangan yang berlaku dan with prevailing laws and regulations and the Bank’s Articles of
Anggaran Dasar Bank. Pengawasan Dewan Komisaris dalam Association. Such supervision was conducted actively and on
perumusan dan implementasi strategi yang dilakukan oleh an ongoing basis to ensure that the Bank’s strategic direction
Direksi dilaksanakan secara aktif dan berkesinambungan untuk remains aligned with its long-term interests. Supervision over
memastikan arah kebijakan Bank sejalan dengan kepentingan strategy formulation was carried out through the review of
jangka panjang. Pengawasan terhadap perumusan strategi, the Bank Business Plan (RBB) and the Annual Work Plan and
dilakukan dengan menelaah Rencana Strategis Bank (RBB) Budget (RKAP) proposed by the Board of Directors, as well as
dan Rencana Kerja dan Anggaran Perusahaan (RKAP) by providing directions and recommendations to ensure that
Tahunan yang diajukan Direksi, serta memberikan arahan dan the strategies have taken into account internal conditions,
rekomendasi guna memastikan strategi yang ditetapkan telah external dynamics, and the principles of prudence and risk
mempertimbangkan kondisi internal, dinamika eksternal, serta management.
prinsip kehati-hatian dan manajemen risiko.
Sedangkan pengawasan terhadap implementasi strategi Meanwhile, supervision over strategy implementation was
Dewan Komisaris telah melakukan pengawasan secara conducted through periodic monitoring of the execution of
periodik atas pelaksanaan RBB dan RKAP yang telah the approved RBB and RKAP. The Board of Commissioners
ditetapkan. Dewan Komisaris melakukan pengawasan melalui performed such supervision through regular evaluations of the
evaluasi berkala atas kinerja Direksi, termasuk pencapaian Board of Directors’ performance, including the achievement of
target dan pelaksanaan program strategis. Proses ini dilakukan targets and the execution of strategic programs. This process
melalui rapat rutin, rapat gabungan, serta pembahasan di was conducted through regular meetings, joint meetings, and
tingkat komite untuk memastikan setiap inisiatif berjalan committee-level discussions to ensure that each initiative
sesuai rencana dan ketentuan yang berlaku. Dewan Komisaris was implemented in accordance with the established plans
juga memantau efektivitas penerapan manajemen risiko and prevailing regulations. The Board of Commissioners also
dan pengendalian internal dalam mendukung implementasi monitored the effectiveness of risk management and internal
strategi. control systems in supporting strategy implementation.
Selain itu, Dewan Komisaris memberikan arahan tindak In addition, the Board of Commissioners provided directions
lanjut atas hasil pengawasan serta mendorong Direksi untuk for follow-up actions based on the results of its supervision
melakukan penyesuaian strategi apabila terdapat perubahan and encouraged the Board of Directors to adjust strategies in
kondisi usaha. Dengan pengawasan yang terstruktur dan response to changes in business conditions. Through structured
intensif, Dewan Komisaris memastikan bahwa strategi yang and intensive supervision, the Board of Commissioners ensured
dirumuskan dan dijalankan oleh Direksi dapat memberikan that the strategies formulated and implemented by the Board
hasil yang optimal serta mendukung keberlanjutan kinerja of Directors delivered optimal results and supported the Bank’s
Bank. sustainable performance.
Kondisi Perekonomian yang Secara Economic Conditions Directly Impacting
Langsung Berdampak Terhadap Kinerja The Bank’s Performance
Bank
Ketidakpastian global masih tinggi seiring berlanjutnya Global uncertainty remained elevated amid ongoing
ketegangan geopolitik, termasuk konflik Rusia–Ukraina dan geopolitical tensions, including the Russia–Ukraine conflict
eskalasi di Timur Tengah, serta meningkatnya kebijakan and escalation in the Middle East, as well as increasing
proteksionisme seperti penerapan tarif impor oleh Amerika protectionist policies such as the implementation of import
Serikat pada tahun 2025. Kondisi ini menekan stabilitas ekonomi tariffs by the United States in 2025. These conditions exerted
global melalui perlambatan perdagangan dan investasi. pressure on global economic stability through slower trade
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PT Bank Mandiri Taspen Dampaknya, pertumbuhan ekonomi dunia menunjukkan tren and investment growth. As a result, global economic growth melambat, dari sekitar 3,3% pada 2024 menjadi 3,2% pada showed a moderating trend, declining from approximately 2025, dan diprakirakan turun ke kisaran 3,1% pada 2026, 3.3% in 2024 to 3.2% in 2025, and is projected to ease further sebagaimana dilaporkan oleh IMF. Hal ini mencerminkan to around 3.1% in 2026, as reported by the IMF. This reflects tekanan yang berlanjut akibat fragmentasi perdagangan dan continued pressure arising from trade fragmentation and dinamika geopolitik global. global geopolitical dynamics. Perekonomian Indonesia tetap menunjukkan tren positif di Indonesia’s economy continued to demonstrate positive tengah dinamika global, didukung oleh stabilitas makroekonomi, performance amid global challenges, supported by pemulihan pascapandemi, serta sinergi kebijakan fiskal dan macroeconomic stability, post-pandemic recovery, and the moneter yang menjaga inflasi dan stabilitas sistem keuangan synergy of fiscal and monetary policies that maintained inflation sekaligus mendorong permintaan domestik. Hal ini tercermin and financial system stability while supporting domestic dari pertumbuhan ekonomi yang mencapai 5,11% (yoy) pada demand. This was reflected in economic growth of 5.11% tahun 2025, meningkat dibandingkan 5,03% (yoy) pada (yoy) in 2025, higher than 5.03% (yoy) in 2024, with fourth tahun 2024, dengan pertumbuhan Triwulan IV 2025 sebesar quarter 2025 growth reaching 5.39% (yoy), higher than the 5,39% (yoy), lebih tinggi dari Triwulan sebelumnya sebesar previous quarter’s 5.04% (yoy), primarily driven by household 5,04% (yoy), yang terutama ditopang oleh konsumsi rumah consumption and investment, along with improvements in tangga dan investasi serta diikuti dengan perbaikan kualitas employment quality. ketenagakerjaan. Dari sisi perbankan, stabilitas sistem keuangan tetap terjaga From the banking sector perspective, financial system stability dengan fungsi intermediasi yang terus meningkat, tercermin remained well maintained, with strengthening intermediation dari Indeks Stabilitas Keuangan (ISSK) yang berada di zona functions as reflected in the Financial System Stability Index normal sepanjang 2025 serta ketahanan perbankan yang (ISSK), which remained within the normal range throughout kuat dari sisi permodalan, risiko kredit, dan likuiditas. Rasio 2025, as well as strong banking resilience in terms of capital, kecukupan modal (CAR) tercatat tinggi sebesar 25,89% pada credit risk, and liquidity. The Capital Adequacy Ratio (CAR) Desember 2025, sementara risiko kredit tetap terkendali remained high at 25.89% as of December 2025, while credit dengan NPL 2,05% (bruto) dan 0,79% (neto), serta likuiditas risk was well managed with Non-Performing Loans (NPL) yang memadai dengan rasio AL/DPK 28,57% dan LDR at 2.05% (gross) and 0.79% (net), and liquidity remained 85,35%. Sejalan dengan kondisi tersebut, pertumbuhan kredit adequate with AL/DPK at 28.57% and LDR at 85.35%. In line juga menunjukkan tren positif dengan kenaikan sebesar 9,69% with these conditions, credit growth also showed a positive (yoy) pada akhir 2025. trend, increasing by 9.69% (yoy) by the end of 2025. Kinerja Bank BANK PERFORMANCE Di tengah kondisi perekonomian tersebut, Dewan Komisaris Amid these economic conditions, the Board of Commissioners berpandangan Direksi mampu menghadapi tantangan dan views that the Board of Directors was able to navigate the peluang yang terjadi dengan mencatatkan kinerja yang baik di challenges and opportunities, as reflected in the Bank’s solid tahun 2025. Dari sisi operasional, penyaluran kredit meningkat performance in 2025. From an operational perspective, loan menjadi Rp50,53 triliun atau tumbuh 9,23% dibandingkan disbursement increased to IDR 50.53 trillion, or grew by 9.23% tahun sebelumnya sebesar Rp46,26 triliun, sejalan dengan compared to the previous year of IDR 46.26 trillion, in line with peningkatan Dana Pihak Ketiga (DPK) yang mencapai Rp55,03 the growth in Third Party Funds (TPF), which reached IDR triliun atau naik 12,71% dari Rp48,82 triliun. 55.03 trillion or increased by 12.71% from IDR 48.82 trillion. Kinerja keuangan Bank juga menunjukkan perbaikan yang The Bank’s financial performance also showed solid solid, tercermin dari total aset yang tumbuh 10,25% menjadi improvement, as reflected in total assets which grew by Rp73,02 triliun dari Rp66,23 triliun pada tahun 2024, serta 10.25% to IDR 73.02 trillion from IDR 66.23 trillion in 2024, penguatan ekuitas sebesar 20,64% menjadi Rp9,39 triliun as well as equity strengthening by 20.64% to IDR 9.39 trillion dari Rp7,79 triliun. Dari sisi profitabilitas, pendapatan bunga from IDR 7.79 trillion. In terms of profitability, net interest neto meningkat 6,51% menjadi Rp3,66 triliun, yang turut income increased by 6.51% to IDR 3.66 trillion, which also mendorong kenaikan laba tahun berjalan menjadi Rp1,58 drove profit for the year to IDR 1.58 trillion, or grew by 0.22% triliun atau tumbuh 0,22% dibandingkan tahun sebelumnya. compared to the previous year. Dari sisi transformasi digital, Bank Mandiri Taspen mencatat In terms of digital transformation, Bank Mandiri Taspen pencapaian penting melalui implementasi New Core Banking recorded a significant milestone through the implementation of 2025 Annual Report 69
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System (NCBS). Sistem ini telah diterapkan secara menyeluruh the New Core Banking System (NCBS). This system has been
pada seluruh layanan, sehingga memperkuat kapabilitas digital fully implemented across all services, thereby strengthening
Bank. Melalui NCBS, Bank mampu menghadirkan layanan yang the Bank’s digital capabilities. Through NCBS, the Bank is
lebih cepat, efisien, andal, dan aman, sekaligus meningkatkan able to deliver faster, more efficient, reliable, and secure
kualitas pengalaman nasabah dalam mengakses layanan services, while enhancing customer experience in accessing
perbankan. Selain itu, implementasi ini turut mendukung banking services. In addition, this implementation supports
optimalisasi infrastruktur teknologi informasi, memperkuat the optimization of information technology infrastructure,
keamanan data, serta meningkatkan efisiensi operasional strengthens data security, and improves overall operational
secara keseluruhan. efficiency.
Selain kinerja operasional dan keuangan, tingkat kesehatan In addition to operational and financial performance, the Bank’s
bank juga menjadi salah satu pertimbangan Dewan Komisaris soundness level also became a key consideration for the Board
dalam melakukan penilaian atas kinerja Direksi. Tingkat of Commissioners in assessing the performance of the Board
kesehatan Bank mencerminkan hasil penilaian kondisi Bank of Directors. The Bank’s soundness level reflects the results
yang dilakukan terhadap risiko dan kinerja Bank yang dapat of an assessment of the Bank’s condition based on risks and
dilihat dari peringkat akhir hasil penilaian berdasarkan performance, as stipulated in Financial Services Authority
pada Peraturan Otoritas Jasa Keuangan No. POJK Nomor 4/ Regulation No. 4/POJK.03/2016 concerning the Assessment
POJK.03/2016 tentang Penilaian Tingkat Kesehatan Bank of Commercial Bank Soundness Levels. As of December 31,
Umum. Peringkat komposit tingkat kesehatan Bank Mandiri 2025, Bank Mandiri Taspen’s composite soundness rating was
Taspen posisi 31 Desember 2025 berada pada komposit 1 at Composite 1 (one). Based on this assessment, Bank Mandiri
(satu). Analisis berdasarkan tabel di atas mencerminkan kondisi Taspen is generally categorized as VERY SOUND, indicating
Bank Mandiri Taspen secara umum SANGAT SEHAT, sehingga its ability to withstand significant adverse impacts from
dinilai mampu menghadapi pengaruh negatif yang signifikan changes in business conditions and other external factors, as
dari perubahan kondisi bisnis dan faktor eksternal lainnya reflected in the overall strong ratings across key assessment
tercermin dari peringkat faktor-faktor penilaian, antara lain factors, including Risk Profile, Good Corporate Governance
Profil Risiko, penerapan GCG, Rentabilitas, dan Permodalan (GCG) implementation, Earnings, and Capital. Any identified
yang secara umum baik. Apabila terdapat kelemahan, maka weaknesses are generally minor and can be promptly
secara umum kelemahan tersebut kurang bersifat minor dan addressed.
dapat segera diperbaiki.
Pandangan atas Prospek Usaha yang Views on The Business Prospects
Disusun Direksi Prepared by The Board of Directors
Perekonomian global pada awal 2026 menghadapi tekanan At the beginning of 2026, the global economy faced pressures
akibat konflik geopolitik di Timur Tengah yang mendorong arising from geopolitical conflicts in the Middle East, which led
kenaikan harga minyak, meningkatkan inflasi, serta memicu to rising oil prices, increased inflation, and heightened volatility
volatilitas pasar keuangan yang ditandai penguatan dolar in financial markets, as reflected in the strengthening of the
AS, kenaikan yield US Treasury, dan arus keluar modal dari US dollar, rising US Treasury yields, and capital outflows from
emerging markets. Dampak tersebut turut menekan nilai emerging markets. These conditions also exerted pressure on
tukar, termasuk Rupiah yang pada 16 Maret 2026 melemah exchange rates, including the Rupiah, which depreciated to
menjadi Rp16.985 per dolar AS atau turun 1,29% dibanding IDR 16,985 per US dollar on March 16, 2026, or weakened
akhir Februari 2026. Di tengah tekanan tersebut, ekonomi by 1.29% compared to the end of February 2026. Amid these
Indonesia tetap menunjukkan ketahanan dengan pertumbuhan pressures, Indonesia’s economy continued to demonstrate
yang didorong permintaan domestik, serta prospek 2026 yang resilience, supported by domestic demand, with economic
diprakirakan berada pada kisaran 4,9%–5,7%. growth in 2026 projected to range between 4.9%–5.7%.
Dari sisi industri perbankan, kinerja tetap solid dengan From the banking industry perspective, performance remained
pertumbuhan kredit sebesar 9,37% (yoy) pada Februari 2026, solid, with credit growth reaching 9.37% (yoy) as of February
didukung kredit investasi 20,72% (yoy), kredit modal kerja 2026, supported by investment loans at 20.72% (yoy), working
3,88% (yoy), dan kredit konsumsi 6,34% (yoy), sementara capital loans at 3.88% (yoy), and consumer loans at 6.34%
pertumbuhan DPK mencapai 13,18% (yoy) dengan likuiditas (yoy). Meanwhile, Third Party Funds grew by 13.18% (yoy),
yang memadai (AL/DPK 27,40%). Ketahanan perbankan juga supported by adequate liquidity (AL/DPK at 27.40%). Banking
tercermin dari CAR yang tinggi sebesar 25,87% serta NPL resilience was also reflected in a strong Capital Adequacy
yang terjaga pada 2,14% (bruto) dan 0,82% (neto). Di sisi Ratio (CAR) of 25.87%, while Non-Performing Loans (NPL)
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PT Bank Mandiri Taspen
sistem pembayaran, transaksi digital terus tumbuh kuat dengan remained well maintained at 2.14% (gross) and 0.82% (net).
volume mencapai 4,67 miliar transaksi atau meningkat 40,35% In the payment system, digital transactions continued to grow
(yoy), didukung perkembangan QRIS dan BI-FAST yang significantly, reaching a volume of 4.67 billion transactions or
mencatat 434 juta transaksi senilai Rp1.092 triliun, sementara increasing by 40.35% (yoy), supported by the expansion of
transaksi BI-RTGS mencapai Rp16.105 triliun, mencerminkan QRIS and BI-FAST, which recorded 434 million transactions
aktivitas ekonomi dan keuangan yang tetap terjaga. with a value of IDR 1,092 trillion, while BI-RTGS transactions
reached IDR 16,105 trillion, reflecting sustained economic and
financial activity.
Berdasarkan prediksi kondisi perekonomian dan industri Based on the outlook for economic conditions and the banking
perbankan, Dewan Komisaris berpendapat bahwa prospek industry, the Board of Commissioners views that the business
usaha yang telah disusun oleh Direksi sudah tepat. Dewan prospects prepared by the Board of Directors are appropriate.
Komisaris berkeyakinan bahwa Bank akan dapat memanfaatkan The Board of Commissioners believes that the Bank will be
peluang yang ada di antaranya adalah Bank Mandiri Taspen able to capitalize on existing opportunities, including strong
memiliki peluang pertumbuhan yang kuat melalui ekspansi growth potential through expansion into the pension fund
ke segmen Dana Pensiun (Dapen) BUMN dan swasta serta (Dapen) segment of state-owned and private institutions, as
optimalisasi pasar kredit mikro, UMKM, prapensiun, dan well as optimization of the still sizable microcredit, MSME,
pensiunan yang masih luas. Dari sisi pendanaan, potensi pre-retirement, and pensioner markets. From a funding
segmen senior citizen turut mendukung penguatan funding perspective, the senior citizen segment also provides potential
ritel, sementara karakteristik kredit pensiunan yang relatif stabil to strengthen retail funding, while the relatively stable nature
menjadi keunggulan tersendiri. Selain itu, penguatan branding, of pensioner loans remains a key advantage. In addition,
dukungan talenta milenial, serta pemanfaatan jaringan entitas strengthened branding, support from millennial talent, and the
induk membuka peluang perluasan layanan. Adopsi teknologi utilization of the parent entities’ network create opportunities
seperti AI, open banking, dan integrasi API juga mendorong for service expansion. The adoption of technologies such as
efisiensi dan penguatan layanan digital Bank. artificial intelligence, open banking, and API integration further
supports efficiency and enhances the Bank’s digital services.
Pandangan Atas Penerapan Tata Kelola Views on The Implementation of Bank
Bank Governance
Dewan Komisaris senantiasa memantau dan mengawasi The Board of Commissioners continuously monitored and
penerapan prinsip-prinsip Corporate Governance di supervised the implementation of Corporate Governance
seluruh jenjang organisasi Bank Mandiri Taspen guna principles across all levels of Bank Mandiri Taspen’s
memastikan pengelolaan Bank berjalan sesuai prinsip organization to ensure that the Bank’s management was
Corporate Governance. Penerapan Corporate Governance conducted in accordance with Corporate Governance principles.
secara konsisten diyakini sebagai landasan utama dalam The consistent implementation of Corporate Governance is
menciptakan tata kelola perusahaan yang sehat, transparan, regarded as the primary foundation for establishing a sound,
dan berintegritas, sekaligus mengacu pada seluruh peraturan transparent, and integrity-driven governance structure, while
perundang-undangan yang berlaku. Penerapan Corporate also complying with prevailing laws and regulations. The
Governance tersebut tidak hanya mendukung tercapainya implementation of Corporate Governance not only supports the
sasaran Bank melalui praktik usaha yang sehat, tetapi juga achievement of the Bank’s objectives through sound business
mampu menciptakan nilai tambah bagi seluruh pemangku practices but also creates added value for all stakeholders
kepentingan serta memberikan manfaat nyata dalam menjaga and contributes to maintaining the Bank’s performance
kinerja dan keberlanjutan Bank. Dewan Komisaris berpendapat and sustainability. The Board of Commissioners views that
bahwa Direksi telah menerapkan GCG dengan efektif dan the Board of Directors has implemented Good Corporate
konsisten di 2025. Hal ini dapat terlihat pada komponen- Governance (GCG) effectively and consistently in 2025, as
komponen sebagai berikut. reflected in the following components.
Manajemen Risiko RISK MANAGEMENT
Penerapan manajemen risiko di Bank Mandiri Taspen Risk management at Bank Mandiri Taspen was implemented
dilaksanakan secara terintegrasi sesuai POJK No. 18/ in an integrated manner in accordance with POJK No. 18/
POJK.03/2016 dan SEOJK No. 34/SEOJK.03/2016, dengan POJK.03/2016 and SEOJK No. 34/SEOJK.03/2016, with the
tujuan memastikan seluruh risiko yang timbul dari kegiatan objective of ensuring that all risks arising from the Bank’s
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usaha bank dapat diidentifikasi, diukur, dipantau, dan business activities are identified, measured, monitored, and
dikendalikan secara efektif serta mendukung pertumbuhan controlled effectively, while supporting sustainable business
bisnis yang sehat dan berkelanjutan. Manajemen risiko growth. Risk management was implemented through a
diterapkan melalui kerangka kerja yang komprehensif yang comprehensive framework covering eight main types of risk,
mencakup delapan jenis risiko utama, yaitu risiko kredit, namely credit, market, liquidity, operational, legal, reputational,
pasar, likuiditas, operasional, hukum, reputasi, stratejik, dan strategic, and compliance risks. The management of these
kepatuhan. Pengelolaannya dilakukan secara berlapis melalui risks was conducted through a layered approach based on the
three lines of defense, dengan unit bisnis sebagai lini pertama, three lines of defense, with business units as the first line, risk
fungsi manajemen risiko dan kepatuhan sebagai lini kedua, management and compliance functions as the second line, and
serta audit internal sebagai lini ketiga yang memberikan internal audit as the third line providing independent assurance.
assurance independen.
Secara organisasi, penerapan manajemen risiko didukung Organizationally, the implementation of risk management
oleh Satuan Kerja Manajemen Risiko serta komite-komite was supported by the Risk Management Unit and relevant
terkait seperti Komite Manajemen Risiko, ALCO, dan Komite committees, including the Risk Management Committee, Asset
Kebijakan Perkreditan. Bank juga secara rutin menyusun profil Liability Committee (ALCO), and Credit Policy Committee.
risiko triwulanan serta penilaian Tingkat Kesehatan Bank The Bank also regularly prepared quarterly risk profiles
(RBBR) setiap semester sebagai bentuk pelaporan kepada and conducted Bank Soundness assessments (RBBR) on a
regulator. Proses manajemen risiko mencakup identifikasi risiko semi-annual basis as part of its reporting to the regulator.
secara proaktif, pengukuran secara kualitatif dan kuantitatif, The risk management process encompassed proactive risk
pemantauan berbasis limit, serta pengendalian risiko melalui identification, qualitative and quantitative measurement, limit-
kebijakan, prosedur, dan sistem informasi manajemen risiko based monitoring, and risk control through policies, procedures,
yang terintegrasi. Implementasinya didukung oleh sistem and integrated risk management information systems. Its
informasi risiko, stress testing, serta berbagai alat monitoring implementation was supported by risk information systems,
seperti RCSA, RTTA, dan dashboard risiko. stress testing, and various monitoring tools such as RCSA,
RTTA, and risk dashboards.
Secara keseluruhan, hasil evaluasi menunjukkan bahwa Overall, the evaluation results indicated that Bank Mandiri
profil risiko Bank Mandiri Taspen berada pada level yang Taspen’s risk profile remained under control, with a composite
terkendali dengan peringkat komposit “2”, yang mencerminkan rating of “2”, reflecting that risks were well managed and
bahwa risiko dapat dikelola dengan baik dan mendukung supported the Bank’s business sustainability in a prudent
keberlanjutan bisnis bank secara prudent. Dewan Komisaris manner. The Board of Commissioners and the Board of
dan Direksi bertanggung jawab atas penerapan manajemen Directors are responsible for the implementation of risk
risiko di Bank Mandiri Taspen. Pengawasan Aktif Dewan management at Bank Mandiri Taspen. The active supervision
Komisaris Bank Mandiri Taspen tercermin dari persetujuan atas of the Board of Commissioners was reflected in the approval of
Kebijakan Manajemen Risiko yang disusun oleh Direksi, serta Risk Management Policies prepared by the Board of Directors,
evaluasi pelaksanaan kebijakan manajemen risiko melalui as well as in the evaluation of their implementation through
forum rapat Direksi dan Komisaris secara berkala, dalam regular meetings of the Board of Directors and the Board of
pelaksanaannya pengawasan aktif Dewan Komisaris didukung Commissioners. In carrying out its supervisory role, the Board
oleh Komite Pemantau Risiko. Berdasarkan hasil evaluasi atas of Commissioners was supported by the Risk Monitoring
sistem manajemen risiko pada tahun 2025, Dewan Komisaris Committee. Based on the evaluation of the risk management
menilai bahwa kecukupan sistem manajemen risiko telah system in 2025, the Board of Commissioners assessed that the
berjalan memadai. adequacy of the risk management system was satisfactory.
Sistem Pengendalian Internal Internal Control System
Sistem Pengendalian Internal Bank Mandiri Taspen mengacu The Internal Control System of Bank Mandiri Taspen refers
pada SEOJK No. 35/SEOJK.03/2017 dan diimplementasikan to SEOJK No. 35/SEOJK.03/2017 and was implemented
secara menyeluruh untuk memastikan kepatuhan terhadap comprehensively to ensure compliance with regulations,
ketentuan, keandalan pelaporan keuangan, efektivitas dan reliability of financial reporting, effectiveness and efficiency
efisiensi operasional, serta penguatan budaya risiko di seluruh of operations, and the strengthening of risk culture across the
organisasi. Sistem Pengendalian Internal Bank Mandiri organization. The Internal Control System was established
Taspen disusun berdasarkan tiga pilar kebijakan utama, yaitu based on three main policy pillars, namely the Internal Audit
Kebijakan Internal Audit, Kebijakan Kepatuhan dan Hukum, Policy, Compliance and Legal Policy, and Risk Management
serta Kebijakan Manajemen Risiko. Ketiganya menjadi fondasi Policy. These pillars serve as the foundation for ensuring
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PT Bank Mandiri Taspen
dalam memastikan penerapan tata kelola yang baik, kepatuhan sound governance implementation, regulatory compliance, and
terhadap regulasi, serta pengelolaan risiko yang efektif di effective risk management across all Bank activities.
seluruh aktivitas bank.
Implementasi Sistem Pengendalian Internal dijalankan melalui The implementation of the Internal Control System follows
lima komponen utama sesuai kerangka COSO, yakni lingkungan five key components in accordance with the COSO framework,
pengendalian, penilaian risiko, aktivitas pengendalian, informasi namely control environment, risk assessment, control activities,
dan komunikasi, serta aktivitas pemantauan. Pengendalian information and communication, and monitoring activities.
ini diperkuat dengan pendekatan three lines of defense yang This system was further strengthened by the three lines of
melibatkan unit bisnis sebagai lini pertama, fungsi manajemen defense approach, involving business units as the first line, risk
risiko dan kepatuhan sebagai lini kedua, serta audit internal management and compliance functions as the second line, and
sebagai lini ketiga yang memberikan assurance independen. internal audit as the third line providing independent assurance.
Selain itu, Bank juga menerapkan pengendalian pada aspek In addition, the Bank implemented controls over information
sistem informasi, aset fisik, pemisahan fungsi (four-eyes systems, physical assets, segregation of duties (four-eyes
principle), serta dokumentasi yang memadai untuk memastikan principle), and adequate documentation to ensure transparency
transparansi dan akuntabilitas proses operasional. Pengawasan and accountability in operational processes. Supervision
dilakukan secara berjenjang oleh Direksi dan Dewan Komisaris was carried out in stages by the Board of Directors and the
melalui review berkala, serta didukung evaluasi internal Board of Commissioners through periodic reviews, supported
audit dan pengawasan eksternal dari regulator dan auditor by internal audit evaluations and external oversight from
independen. Dalam aspek pelaporan keuangan, Bank juga regulators and independent auditors. In terms of financial
telah mengimplementasikan Internal Control over Financial reporting, the Bank has also implemented Internal Control
Reporting (ICOFR) untuk memastikan integritas dan keandalan over Financial Reporting (ICoFR) to ensure the integrity and
laporan keuangan sesuai standar akuntansi yang berlaku. reliability of financial statements in accordance with applicable
accounting standards.
Secara keseluruhan, Sistem Pengendalian Internal Bank Mandiri Overall, the Internal Control System of Bank Mandiri Taspen
Taspen telah berjalan secara komprehensif, terintegrasi, dan has been implemented in a comprehensive, integrated, and
berkesinambungan untuk mendukung terciptanya tata kelola continuous manner to support sound governance, effective
yang sehat, mitigasi risiko yang efektif, serta keberlanjutan risk mitigation, and sustainable business performance. In
kinerja bank. Dalam pengawasan terhadap penerapan sistem supervising the implementation of the internal control system,
pengendalian internal, Direksi dan Dewan Komisaris dibantu the Board of Directors and the Board of Commissioners
oleh Internal Audit yang merupakan Satuan Kerja dalam were supported by the Internal Audit function and the
organisasi dan Komite Audit. Dalam menjalankan tugasnya, Audit Committee. In carrying out its duties, Internal Audit
Internal Audit berkomunikasi langsung dengan Dewan communicated directly with the Board of Commissioners
Komisaris melalui Komite Audit untuk menginformasikan through the Audit Committee to report matters related to
berbagai hal yang berhubungan dengan Aktivitas Internal internal audit activities. The Board of Directors and the Board
Audit. Direksi dan Dewan Komisaris berpandangan bahwa of Commissioners viewed that the implementation of the
penerapan sistem pengendalian internal selama tahun 2025 internal control system throughout 2025 has been effective.
sudah berjalan dengan baik.
Whistleblowing System Whistleblowing System
Penyelesaian pengaduan pelanggaran oleh Bank merupakan The handling of violation reports by the Bank represents one
salah satu bentuk peningkatan perlindungan stakeholders of the efforts to enhance stakeholder protection, ensuring their
dalam rangka menjamin hak-haknya dalam berhubungan rights in their interactions with the Bank, as well as ensuring
dengan Bank dan menjamin penanganan yang memenuhi that complaint handling complies with the provisions and
ketentuan dan persyaratan yang ditetapkan oleh Bank, requirements set by the Bank, the Government, and relevant
Pemerintah dan Aparat Berwajib. Untuk itu maka perlu authorities. Accordingly, policies, systems, and procedures
dirumuskan kebijakan, sistem dan prosedur penanganan yang have been established to regulate the resolution of violation
selaras untuk mengatur penyelesaian pengaduan pelanggaran reports through a structured Whistleblowing Management
bagi stakeholders dalam suatu Kebijakan Pengelolaan Policy. In implementing the Anti-Fraud Strategy, the Internal
Pengaduan Pelanggaran. Dalam rangka penerapan Strategi Audit Division has been designated as the coordinating unit
Anti Fraud, Divisi Internal Audit ditunjuk sebagai unit kerja responsible for the implementation and execution of the Anti-
koordinator penerapan dan pelaksanaan Strategi Anti Fraud di Fraud Strategy at Bank Mandiri Taspen.
Bank Mandiri Taspen.
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
Untuk pengelolaan sarana pengaduan, Bank Mandiri Taspen To manage reporting channels, Bank Mandiri Taspen has
telah mengimplementasikan Whistleblowing System (WBS) implemented a Whistleblowing System (WBS) in collaboration
dengan menggunakan jasa provider eksternal (independen) with an independent external provider, coordinated with
yang berkoordinasi dengan pengelola internal WBS-LTC, hal the internal WBS-LTC management. This initiative aims to
ini bertujuan sebagai upaya deteksi fraud dan pencegahan enhance fraud detection and prevention, create a deterrent
fraud melalui efek gentar calon fraudster serta memberikan effect for potential fraud perpetrators, and provide a secure and
rasa aman dan nyaman bagi pelapor serta untuk meningkatkan comfortable reporting mechanism for whistleblowers, while
efektivitas penerapan syitem pengendalian fraud dengan improving the effectiveness of fraud control systems with a
menitikberatkan pada pengungkapan dari pengaduan. focus on disclosure through reporting.
Atas setiap Laporan WBS yang masuk, Bank berkewajiban For every WBS report received, the Bank is committed to
untuk melindungi pelapor dan terlapor. Perlindungan pelapor protecting both the whistleblower and the reported party.
memiliki manfaat atas kepastian perlakuan terhadap pelapor Protection of whistleblowers ensures certainty of treatment
dan atas kerahasiaan pelapor sehingga mendorong keberanian and confidentiality, thereby encouraging the reporting of
untuk melaporkan pelanggaran. Semua laporan pelanggaran violations. All reports are guaranteed confidentiality and
akan dijamin kerahasiaan dan keamanannya oleh Bank dan security, and whistleblowers are entitled to obtain information
pelapor dijamin haknya untuk memperoleh informasi mengenai regarding the follow-up of their reports.
tindak lanjut atas laporannya.
Setiap pengaduan pelanggaran yang masuk akan dikelola All reported violations are managed by the Internal Audit
oleh Divisi Internal Audit, selanjutnya Divisi Internal Audit Division, which conducts investigations on the reports received.
akan melakukan investigasi atas laporan yang diterima. In performing its duties, the Internal Audit Division upholds
Divisi Internal Audit harus bersifat Netral, Indepedency, dan neutrality, independence, and professionalism, and applies the
Profesionalisme dalam menerima pengaduan pelanggaran principle of presumption of innocence, whereby an individual
dengan menggunakan asas Praduga Tak Bersalah atau is considered not guilty until proven otherwise. The Board of
"Presumption of Innocence" yaitu asas dimana seseorang Commissioners, through the Audit Committee, reviews the
dinyatakan tidak bersalah hingga dinyatakan bersalah. implementation of the Internal Audit Division’s responsibilities
Dewan Komisaris melalui Komite Audit berperan dalam me- in relation to the WBS. The Internal Audit Division is
review pelaksanaan tanggung jawab Divisi Internal Audit responsible for evaluating and reporting follow-up actions,
terkait dengan penerapan WBS. Divisi Internal Audit memiliki conducting investigations, and preparing investigation reports.
tanggung jawab mengevaluasi dan menyampaikan hasil tindak The Board of Commissioners views that the implementation
lanjut laporan pengaduan, melakukan proses investigasi of the WBS has been effective. Nevertheless, the Board of
serta membuat laporan hasil investigasi. Dewan Komisaris Commissioners has provided direction for further enhancement
berpandangan bahwa penerapan WBS di Bank telah berjalan of its effectiveness going forward.
dengan baik. Namun demikian, Dewan Komisaris memberikan
arahan agar ke depannya penerapan WBS lebih ditingkatkan
lagi efektivitasnya.
Tata Kelola Keberlanjutan Sustainability Governance
Bank Mandiri Taspen berkomitmen untuk mendukung Bank Mandiri Taspen is committed to supporting the
penerapan keuangan berkelanjutan yang merupakan implementation of sustainable finance as part of the realization
implementasi atas visi dan misi Bank. Dalam hal ini, Bank of the Bank’s vision and mission. In this regard, the Bank
Mandiri Taspen mengedepankan prinsip triple bottom line prioritizes the triple bottom line principles (economic, social,
(ekonomi, sosial dan lingkungan) dengan menyelaraskan aspek and environmental) by aligning Environmental, Social,
Lingkungan, Sosial dan Tata Kelola (LST) dalam kegiatan and Governance (ESG) aspects in its business activities.
usaha Bank. Oleh karenanya, Bank Mandiri Taspen diharuskan Accordingly, Bank Mandiri Taspen ensures that financing is
untuk menyalurkan pembiayaan pada nasabah dengan directed to customers while avoiding business activities that
menghindarkan pada kegiatan usaha yang dapat merusak may harm the environment.
lingkungan hidup.
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PT Bank Mandiri Taspen
Bank telah berkomitmen dalam mendukung penerapan The Bank has consistently demonstrated its commitment
keuangan berkelanjutan pada setiap aktivitas bisnisnya, to sustainable finance across all business activities by
dengan mengembangkan praktik manajemen risiko, serta strengthening risk management practices and optimizing
berupaya secara maksimal dalam implementasi prinsip the implementation of the 3P principles. This commitment is
3P. Komitmen tersebut diwujudkan dengan menyusun dan realized through the preparation and implementation of the
menerapkan Rencana Aksi Keuangan Berkelanjutan (RAKB) Sustainable Finance Action Plan (RAKB), which has been
yang disetujui oleh Dewan Komisaris. Implementasi RAKB approved by the Board of Commissioners. The implementation
sekaligus merupakan bentuk partisipasi aktif Bank Mandiri of the RAKB also reflects the Bank’s active participation in
Taspen dalam upaya mengantisipasi perubahan iklim. addressing climate change.
Tata Kelola Terintegrasi Integrated Governance
Sesuai dengan POJK No. 18/POJK.03/2014 dan SEOJK No. In accordance with POJK No. 18/POJK.03/2014 and SEOJK No.
15/SEOJK.03/2015, Bank Mandiri sebagai Entitas Utama 15/SEOJK.03/2015, Bank Mandiri, as the Main Entity within
dalam konglomerasi keuangan telah menerapkan Tata the financial conglomeration, has implemented Integrated
Kelola Terintegrasi (TKT) secara menyeluruh yang mencakup Governance (Tata Kelola Terintegrasi/TKT) comprehensively,
pengaturan struktur, fungsi, dan tanggung jawab Direksi dan covering the structure, functions, and responsibilities of the
Dewan Komisaris Entitas Utama, komite-komite terintegrasi, Board of Directors and Board of Commissioners of the Main
fungsi kepatuhan dan audit intern terintegrasi, serta penerapan Entity, integrated committees, integrated compliance and
manajemen risiko terintegrasi. internal audit functions, as well as integrated risk management
implementation.
Dalam implementasinya, TKT tetap menegaskan bahwa setiap In its implementation, Integrated Governance emphasizes
Perusahaan Anak, termasuk Bank Mandiri Taspen, merupakan that each Subsidiary, including Bank Mandiri Taspen, remains
entitas hukum yang independen dan dikelola secara profesional an independent legal entity managed professionally without
tanpa intervensi operasional dari Entitas Utama, namun tetap operational intervention from the Main Entity, while remaining
selaras dalam kerangka grup. Seluruh perusahaan dalam aligned within the group framework. All entities within the
konglomerasi wajib menerapkan prinsip-prinsip tata kelola conglomeration are required to implement good governance
yang baik, yaitu transparansi, akuntabilitas, tanggung jawab, principles, namely transparency, accountability, responsibility,
independensi, serta kewajaran. independence, and fairness.
Sebagai bagian dari konglomerasi keuangan, Bank Mandiri As part of the financial conglomeration, Bank Mandiri Taspen
Taspen telah memiliki kerangka tata kelola perusahaan yang has established a governance framework that refers to
mengacu pada Pedoman Tata Kelola Terintegrasi, sehingga the Integrated Governance Guidelines, ensuring that the
penerapan GCG di tingkat bank anak tetap selaras, konsisten, implementation of Good Corporate Governance (GCG) at the
dan mendukung penguatan tata kelola secara grup yang subsidiary level remains aligned, consistent, and supportive of
berkesinambungan. sustainable governance strengthening at the group level.
Penilaian Kinerja Komite-Komite di Performance Assessment of
Bawah Dewan Komisaris Committees Under The Board of
Commissioners
Dalam rangka meningkatkan peran Dewan Komisaris dalam To enhance the role of the Board of Commissioners in performing
menjalankan fungsi pengawasan, Dewan Komisaris telah its supervisory function, the Board of Commissioners has
membentuk 3 (tiga) komite yaitu: established 3 (three) committees, namely:
1. Komite Audit 1. Audit Committee
2. Komite Remunerasi dan Nominasi 2. Remuneration and Nomination Committee
3. Komite Pemantau Risiko 3. Risk Monitoring Committee
Dewan Komisaris secara periodik (tahunan) melakukan The Board of Commissioners conducts periodic (annual)
penilaian atas efektivitas kinerja komite-komite di bawah assessments of the effectiveness of the committees under its
Dewan Komisaris. Masing-masing komite dinilai berdasarkan supervision. Each committee is evaluated based on its work plan
rencana kerja serta Piagam dari masing-masing Komite and charter, with assessment indicators including the number
dengan indikator penilaian mencakup jumlah pelaksanaan of meetings held, attendance rates, matters discussed during
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
rapat, kehadiran rapat, materi-materi yang dibahas dalam meetings, visits to regional offices, and other assignments
rapat, kunjungan ke kantor wilayah serta penugasan lainnya delegated by the Board of Commissioners. The Board of
oleh Dewan Komisaris. Dewan Komisaris menilai bahwa Commissioners views that throughout 2025, the committees
selama tahun 2025 komite-komite telah menjalankan tugas performed their duties and responsibilities effectively and in
dan tanggung jawabnya dengan baik dan telah sesuai dengan accordance with prevailing regulations.
ketentuan yang berlaku.
Perubahan Komposisi Dewan Komisaris Changes in The Composition of
The Members of The Board of
Commissioners
Selama tahun 2025, Komposisi anggota Dewan Komisaris Throughout 2025, the composition of the Board of
Bank Mandiri Taspen mengalami perubahan sesuai dengan Commissioners of Bank Mandiri Taspen underwent changes in
kebutuhan Bank sebagaimana dijelaskan berikut. accordance with the Bank’s needs, as described below:
KOMPOSISI DEWAN KOMISARIS SEBELUM RUPS LUAR COMPOSITION OF THE BOARD OF COMMISSIONERS
BIASA TANGGAL 25 SEPTEMBER 2025 BEFORE THE EGMS AS OF SEPTEMBER 25, 2025
Komposisi Dewan Komisaris sebelum RUPS Luar Biasa tanggal Prior to the Extraordinary General Meeting of Shareholders
25 September 2025 sebanyak 4 (empat) orang yang terdiri (EGMS) on September 25, 2025, the Board of Commissioners
dari 1 (satu) orang Komisaris Utama, 2 (dua) orang Komisaris consisted of 4 (four) members, comprising 1 (one) President
Independen dan 1 (satu) orang Komisaris sebagai berikut: Commissioner, 2 (two) Independent Commissioners, and 1
(one) Commissioner, as follows:
Mustaslimah : Komisaris Utama Mustaslimah : President Commissioner
Hendrika Nora Osloi Sinaga : Komisaris Hendrika Nora Osloi Sinaga : Commissioner
Suhajar Diantoro : Komisaris Suhajar Diantoro : Commissioner
Boedi Armanto : Komisaris Independen Boedi Armanto : Independent Commissioner
KOMPOSISI DEWAN KOMISARIS SETELAH RUPS LUAR COMPOSITION OF THE BOARD OF COMMISSIONERS
BIASA TANGGAL 25 SEPTEMBER 2025 AFTER THE EGMS AS OF SEPTEMBER 25, 2025
Pada tanggal 25 September 2025 RUPS Luar Biasa On September 25, 2025, the EGMS resolved to approve the
memutuskan menyetujui pemberhentian dengan hormat honorable dismissal of Hendrika Nora Osloi Sinaga from her
Hendrika Nora Osloi Sinaga dari jabatannya sebagai Komisaris. position as Commissioner. Accordingly, the composition of
Dengan demikian, komposisi Dewan Komisaris setelah RUPS the Board of Commissioners after the EGMS on September
Luar Biasa tanggal 25 September 2025 sebanyak 3 (tiga) 25, 2025 consisted of 3 (three) members, comprising 1 (one)
orang yang terdiri dari 1 (satu) orang Komisaris Utama, 1 (satu) President Commissioner, 1 (one) Independent Commissioner,
orang Komisaris Independen dan 1 (satu) orang Komisaris and 1 (one) Commissioner, as follows:
sebagai berikut:
Mustaslimah : Komisaris Utama Mustaslimah : President Commissioner
Suhajar Diantoro : Komisaris Suhajar Diantoro : Commissioner
Boedi Armanto : Komisaris Independen Boedi Armanto : Independent Commissioner
KOMPOSISI DEWAN KOMISARIS SETELAH RUPS LUAR COMPOSITION OF THE BOARD OF COMMISSIONERS
BIASA TANGGAL 4 DESEMBER 2025 AFTER THE EGMS AS OF DECEMBER 4, 2025
Pada tanggal 4 Desember 2025 RUPS Luar Biasa memutuskan: On December 4, 2025, the EGMS resolved:
1. Menyetujui pemberhentian dengan hormat Mustaslimah 1. Approving the honorable dismissal of Mustaslimah as
sebagai Komisaris Utama. President Commissioner;
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PT Bank Mandiri Taspen
2. Menyetujui pengangkatan Junaidi Hisom sebagai Komisaris 2. Approving the appointment of Junaidi Hisom as President
Utama merangkap Komisaris Independen, Prasetio Commissioner concurrently serving as Independent
sebagai Komisaris Independen, Marjana sebagai Komisaris Commissioner, Prasetio as Independent Commissioner,
Independen, Suwartini sebagai Komisaris Independen, dan Marjana as Independent Commissioner, Suwartini as
Edi Eko Cahyono sebagai Komisaris. Independent Commissioner, and Edi Eko Cahyono as
Commissioner.
Dengan demikian, komposisi Dewan Komisaris setelah RUPS Accordingly, the composition of the Board of Commissioners
Luar Biasa tanggal 4 Desember 2025 sebanyak 7 (tujuh) orang after the EGMS on December 4, 2025 consisted of 7 (seven)
yang terdiri dari 1 (satu) orang Komisaris Utama merangkap members, comprising 1 (one) President Commissioner
Komisaris Independen, 4 (empat) orang Komisaris Independen concurrently serving as Independent Commissioner, 4 (four)
dan 2 (dua) orang Komisaris sebagai berikut: Independent Commissioners, and 2 (two) Commissioners, as
follows:
Junaidi Hisom : Komisaris Utama Independen Junaidi Hisom : Independent President Commissioner
Suhajar Diantoro* : Komisaris Suhajar Diantoro* : Commissioner
Boedi Armanto : Komisaris Independen Boedi Armanto : Independent Commissioner
Prasetio : Komisaris Independen Prasetio : Independent Commissioner
Marjana* : Komisaris Independen Marjana* : Independent Commissioner
Suwartini : Komisaris Independen Suwartini : Independent Commissioner
Edi Eko Cahyono* : Komisaris Edi Eko Cahyono* : Commissioner
* Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal * Appointed based on the Circular Resolution of the Shareholders dated
04 Desember 2025 dan masih dalam proses Penilaian Kemampuan & December 4, 2025 and is currently in the process of the Fit and Proper Test
Kepatutan oleh Otoritas Jasa Keuangan. conducted by Otoritas Jasa Keuangan.
Penutup Closing
Dewan Komisaris menyampaikan apresiasi kepada Direksi dan The Board of Commissioners extends its appreciation to the
seluruh insan Bank Mandiri Taspen atas dedikasi dan kerja Board of Directors and all employees of Bank Mandiri Taspen
keras yang telah ditunjukkan sepanjang tahun 2025. Ucapan for their dedication and hard work throughout 2025. We also
terima kasih kami sampaikan kepada para pemegang saham, express our gratitude to shareholders, customers, business
nasabah, mitra kerja, serta seluruh pemangku kepentingan partners, and all stakeholders for their continued trust and
atas kepercayaan dan dukungan yang terus diberikan kepada support. We remain optimistic that through strong synergy
Bank. Kami optimis bahwa dengan sinergi yang kuat antara between the Board of Commissioners, the Board of Directors,
Dewan Komisaris, Direksi, dan seluruh pemangku kepentingan, and all stakeholders, Bank Mandiri Taspen will be able to
Bank Mandiri Taspen akan mampu menghadapi tantangan dan navigate future challenges and seize opportunities ahead.
memanfaatkan peluang yang ada di masa mendatang.
Jakarta, 29 April 2026 / Jakarta, April 29, 2026
Atas Nama Dewan Komisaris / On behalf of the Board of Commissioners
Junaidi Hisom
Komisaris Utama Independen
Independent President Commissioner
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
Dewan Komisaris / Board of Commissioners
1. Marjana* _ Komisaris Independen / Independent Commissioner
2. Prasetio _ Komisaris Independen / Independent Commissioner
3. Suhajar Diantoro* _ Komisaris / Commissioner
4. Junaidi Hisom _ Komisaris Utama Independen / Independent President Commissioner
* Sedang dalam proses Fit & Proper Test OJK / Currently undergoing the Fit and Proper Test conducted by the Otoritas Jasa Keuangan.
1 2 3 4
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PT Bank Mandiri Taspen
Dewan Komisaris / Board of Commissioners
5. Edi Eko Cahyono* _ Komisaris / Independent Commissioner
6. Suwartini _ Komisaris Independen / Independent Commissioner
7. Boedi Armanto _ Komisaris Independen / Independent Commissioner
* Sedang dalam proses Fit & Proper Test OJK / Currently undergoing the Fit and Proper Test conducted by the Otoritas Jasa Keuangan.
5 6 7
2025 Annual Report 79
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
Surat Pernyataan
Anggota Direksi dan Anggota Dewan Komisaris
tentang Tanggung Jawab Atas Laporan Tahunan Tahun 2025
PT Bank Mandiri Taspen
Kami yang bertanda tangan di bawah ini menyatakan bahwa semua informasi dalam Laporan Tahunan PT Bank Mandiri Taspen
tahun 2025 telah dimuat secara lengkap dan bertanggung jawab penuh atas kebenaran isi Laporan Tahunan perusahaan.
Demikian pernyataan ini dibuat dengan sebenarnya.
Jakarta, 29 April 2026
DIREKSI
Directors
Panji Irawan Rudi As Aturridha*
Direktur Utama Wakil Direktur Utama
President Director Vice President Director
Rio Lanasier Henrisa Yunan Lubis* Rima Cahyani
Direktur Compliance & Human Resource Direktur IT & Digital Direktur Keuangan & Risk
Director of Compliance & Human Resources Director of IT & Digital Director of Finance & Risk
Mahrauza Purnaditya* Rizky Olyvia Nasution* Noer Fajrieansyah*
Direktur Bisnis Direktur Funding (Retail & Network) Direktur Transformasi
Director of Business Director of Funding (Retail & Network) & Pengembangan Usaha
Director of Transformation
& Business Development
* Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa
Keuangan / Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and is currently in the process of the Fit and Proper Test conducted by
Otoritas Jasa Keuangan.
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PT Bank Mandiri Taspen
Statement Letter
Members of Directors and Members of the Board of Commissioners
about Responsibility for Annual Report 2025
PT Bank Mandiri Taspen
We, the undersigned, declare that all information in the Annual Report of PT Bank Mandiri Taspen 2025 has been published
in its entirety and we are fully responsible for the correctness of the contents of the company's Annual Report.
This statement was made with actual.
Jakarta, April 29, 2026
DEWAN KOMISARIS
Board of Commissioners
Junaidi Hisom
Komisaris Utama Independen
Independent President Commissioner
Boedi Armanto Suhajar Diantoro* Prasetio
Komisaris Independen Komisaris Komisaris Independen
Independent Commissioner Commissioner Independent Commissioner
Marjana* Suwartini Edi Eko Cahyono*
Komisaris Independen Komisaris Independen Komisaris
Independent Commissioner Independent Commissioner Commissioner
* Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa
Keuangan / Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and is currently in the process of the Fit and Proper Test conducted by
Otoritas Jasa Keuangan.
2025 Annual Report 81
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Profil Perusahaan 82 Laporan Tahunan 2025
Page 83
Company Profile 2025 Annual Report 83
Page 84
Profil Perusahaan
Company Profile
Identitas Perusahaan
Company Identity
PT Bank Mandiri Taspen
Nama Panggilan Dasar Hukum Pendirian
Company Identity Legal Basis of Establishment
Bank Mandiri Taspen Didirikan berdasarkan Akta No. 4 tanggal
3 November 1992 dihadapan Notaris Ida Bagus Alit
Sudiatmika, SH, dan telah memperoleh keputusan
Bidang Usaha Menteri Kehakiman Republik Indonesia tanggal
Line of Business 2 Juni 1993 No. C2-4581 HT.01.01.TH93
Perbankan / Banking Established pursuant to Deed No. 4 dated November
3, 1992 made before Notary Ida Bagus Alit
Tanggal Pendirian Sudiatmika, SH and has obtained approval of the
Date of Estabilishment Minister of Justice of the Republik Indonesia dated
3 November 1992 / November 3, 1992 June 2, 1993 No. C2-4581 HT.01.01.TH93
Jumlah Pegawai Pencatatan di Bursa Efek Indonesia
Number of Employees Listing on the Indonesia Stock Exchange
orang per 31 Desember 2025 / Perusahaan Tercatat di Bursa Efek Indonesia
3,544 people as of December 31, 2025 dengan menerbitkan obligasi.
Listed Company on the Indonesia Stock Exchange
Modal Dasar by issuing bonds.
Authorized Capital
Rp
819,650,816,000 Kepemilikan
Ownership
Modal Ditempatkan dan Disetor Penuh PT Bank Mandiri (Persero) Tbk51.098%
Issued and Paid-Up Capital
PT Taspen (Persero) 48.437%
Rp
819,304,352,500
Ida Bagus Made Putra Jandhana 0.465%
Kode Emiten
Issuer Code
BMTP
Kode SWIFT
SWIFT Code
SIHBIDJ1
Data Jaringan Kantor
Office Network Data
1 Kantor Pusat / Headquarter
39 Kantor Cabang / Branch Offices
250 Kantor Cabang Pembantu / Sub-Branch Offices
1 Kantor Fungsional / Functional Office
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PT Bank Mandiri Taspen
Akses Informasi
Information Access
Contact Address Alamat Kantor Pusat
Contact Address Head Office Address
Situs Web: Graha Mantap
https://www.bankmandiritaspen.co.id/ Jl. Proklamasi No. 31
Call Center Kecamatan Menteng, Kota Jakarta Pusat,
Mantap Call 14024 Daerah Khusus Ibukota Jakarta 10320 - Indonesia
Whatsapp Resmi Bank / Bank Official
Whatsapp Sekretaris Perusahaan
0811 8857 770
Corporate Secretary
Media Sosial / Social Media: Tulus Parulian Hutabarat
@mandiritaspen
Bank Mandiri Taspen : (021) 212 31772
@bank.mandiritaspen
: (021) 212 31984
Bank Mandiri Taspen
Bank Mandiri Taspen : corporate.secretary@bankmandiritaspen.co.id
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Profil Perusahaan
Company Profile
Nama dan Alamat Kantor Cabang
Name and Address of Branch Office
KANTOR CABANG
BRANCH OFFICES
Kantor Cabang Medan Kantor Cabang Pematangsiantar Kantor Cabang Padang
Medan Branch Office Pematangsiantar Branch Office Padang Branch Office
Gedung Taspen Jl. Jend. Gatot Subroto, No. 99, Jalan Jend Sudirman No. 26 Jl. Diponegoro No. 9, Kel. Belakang Tangsi,
Kel. Sei Sikambing B, Kec. Medan Sunggal, Kel. Teladan, Kec. Siantar Barat Kec. Padang Barat, Kota Padang, Provinsi
Kota Medan, Provinsi Sumatera Utara Kota Pematangsiantar Provinsi Sumatera Barat Sumatera Barat
Telp : (061) 80442027, 80441373, Telp : (0622) 7354857, 7354858, Telp : (0751) 37581, 37583
80441568, 80442476, 80442184 7354856, 7354859 Email : kc.padang@bankmandiritaspen.co.id
Email : kc.medan@bankmandiritaspen.co.id Email : kc.pematangsiantar Web : https://www.bankmandiritaspen.co.id/
Web : https://www.bankmandiritaspen.co.id/ @bankmandiritaspen.co.id
Web : https://www.bankmandiritaspen.co.id/
Kantor Cabang Pekanbaru Kantor Cabang Tanjungpinang Kantor Cabang Jambi
Pekanbaru Branch Office Tanjungpinang Branch Office Jambi Branch Office
Jl. Jend. Sudirman No. 178 A-C, Komplek Pinlang Mas Bintan Center, Jl. Hayam Wuruk No. 49 RT 002,
Kel. Tangkerang Tengah, Kec. Marpoyan Damai, Jl. D.I Panjaitan KM 8 No. 7 RT 003 Kel. Talang Jauh, Kec. Jelutung,
Kota Pekanbaru, Provinsi Riau RW 002, Kel. Batu Sembilan, Kota Jambi, Provinsi Jambi
Telp : (0761) 8411303, 8411304, 8411308, Kec. Tanjungpinang Timur, Telp : (0741) 20158, 20102
8411298 Kota Tanjungpinang, Kepulauan Riau Email : kc.jambi@bankmandiritaspen.co.id
Email : kc.pekanbaru@bankmandiritaspen.co.id Telp : (0771) 4445641 Web : https://www.bankmandiritaspen.co.id/
Web : https://www.bankmandiritaspen.co.id/ Email : kc.tanjungpinang@bankmandiritaspen.
co.id
Web : https://www.bankmandiritaspen.co.id/
Kantor Cabang Palembang Kantor Cabang Bengkulu Kantor Cabang Bandar Lampung
Palembang Branch Office Bengkulu Branch Office Bandar Lampung Branch Office
Jl. Demang Lebar Daun, Kel. Lorok Pakjo, Jl. Sudirman Kel. Pintu Batu, Kec. Teluk Segara, Jl. Diponegoro No.71, Kel. Kupang Teba,
Kec. Ilir Barat I, Kota Palembang, Kota Bengkulu, Provinsi Bengkulu Kec. Teluk Betung Utara,
Provinsi Sumatera Selatan Telp : (0736) 7324498, 7324497 Kota Bandar Lampung, Provinsi Lampung
Telp : (0711) 5614335, 5614336, Email : kc.bengkulu@bankmandiritaspen.co.id Telp : (0721) 5603335, 5603334, 5603342,
5614337, 5614339 Web : https://www.bankmandiritaspen.co.id/ 5603344
Email : kc.palembang@bankmandiritaspen.co.id Email : kc.bandarlampung
Web : https://www.bankmandiritaspen.co.id/ @bankmandiritaspen.co.id
Web : https://www.bankmandiritaspen.co.id/
Kantor Cabang Serang Kantor Cabang Jakarta Kantor Cabang Bekasi
Serang Branch Office Jakarta Branch Office Bekasi Branch Office
Jl. Ahmad Yani No. 61, Jl. Proklamasi No. 31 RT. 11 RW. 2, Ruko Sentra Niaga Kalimalang,
Kel. Cimuncang, Kec. Serang, Pegangsaan, Kec. Menteng, Kota Jakarta Jl. Ahmad Yani No.11-12 Blok A8,
Kota Serang, Provinsi Banten Pusat, Daerah Khusus Ibukota Jakarta 10320 Kel. Marga Jaya, Kec. Bekasi Selatan
Telp : (0254) 204426, 213638, 213604, Telp : (021) 3919161, 3919162, 3919163 Kota Bekasi, Provinsi Jawa Barat
213564 Email : kc.jakartaproklamasi@ Telp : (021) 22012153
Email : kc.serang@bankmandiritaspen.co.id bankmandiritaspen.co.id Email : kc.bekasi@bankmandiritaspen.co.id
Web : https://www.bankmandiritaspen.co.id/ Web : https://www.bankmandiritaspen.co.id/ Web : https://www.bankmandiritaspen.co.id/
Kantor Cabang Bandung Kantor Cabang Tasikmalaya Kantor Cabang Cirebon
Bandung Branch Office Tasikmalaya Branch Office Cirebon Branch Office
Jl. Diponegoro No. 23, Jl. Insinyur Haji Juanda/ Jl. Dokter Wahidin Sudirohusodo No. 51,
Kel. Citarum, Kec. Bandung Wetan, Perum Grand Juanda Town House Kel. Sukapuran, Kec. Kejaksan, Kota Cirebon,
Kota Bandung, Provinsi Jawa Barat Kavling No. 1 dan 2, Kel. Sukamulya, Provinsi Jawa Barat
Telp : (022) 20531602, 20531621 Kec. Bungursari, Kota Tasikmalaya, Telp : (0231) 204835, 237497, 237498,
Email : kc.bandung@bankmandiritaspen.co.id Provinsi Jawa Barat 237499
Web : https://www.bankmandiritaspen.co.id/ Telp : (0265) 7522386, 7522388, 7522380, Email : kc.cirebon@bankmandiritaspen.co.id
7522379 Web : https://www.bankmandiritaspen.co.id/
Email : kc.tasikmalaya@bankmandiritaspen.co.id
Web : https://www.bankmandiritaspen.co.id/
Kantor Cabang Purwokerto Kantor Cabang Pekalongan Kantor Cabang Semarang
Purwokerto Branch Office Pekalongan Branch Office Semarang Branch Office
Ruko Eks Nusantara No. 2 dan 3 Jl. Hayam Wuruk No. 15 Jl. M.T. Haryono No. 878,
Jl. Jenderal Sudirman, Kel. Kranji, Kel. Bendan, Kec. Pekalongan Barat, Kel. Peterongan, Kec. Semarang Selatan,
Kec. Purwokerto Timur, Kabupaten Banyumas, Kota Pekalongan Provinsi Jawa Tengah Kota Semarang, Provinsi Jawa Tengah
Provinsi Jawa Tengah Telp : (0285) 4151160, 4151161, 4151162, Telp : (024) 76585382, 76585383,
Telp : (0281) 6512927, 6512934, 6512966, 4151158 76585384, 76585385
7771123 Email : kc.pekalongan@bankmandiritaspen. Email : kc.semarang@bankmandiritaspen.co.id
Email : kc.purwokerto@bankmandiritaspen.co.id co.id Web : https://www.bankmandiritaspen.co.id/
Web : https://www.bankmandiritaspen.co.id/ Web : https://www.bankmandiritaspen.co.id/
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PT Bank Mandiri Taspen
KANTOR CABANG
BRANCH OFFICES
Kantor Cabang Yogyakarta Kantor Cabang Surakarta Kantor Cabang Kediri
Yogyakarta Branch Office Surakarta Branch Office Kediri Branch Office
Jl. Ipda Tut Harsono No. 80, Jl. Slamet Riyadi No. 10, Jl. Hasanudin No. 1,
Kel. Muja Muju Kec. Umbulharjo, Kel. Kampung Baru, Kec. Pasar Kliwon, Balowerti, Kec. Kota,
Kota Yogyakarta, Daerah Istimewa Yogyakarta Kota Surakarta, Provinsi Jawa Tengah Kota Kediri, Jawa Timur 64129
Telp : (0274) 380265, 380642, 386240 Telp : (0271) 7462604, 746205, 7462606, Telp : (0354) 672878, 672578
Email : kc.yogyakarta@bankmandiritaspen. 721878 Email : kc.kediri@bankmandiritaspen.co.id
co.id Email : kc.surakarta@bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Surabaya Kantor Cabang Malang Kantor Cabang Jember
Surabaya Branch Office Malang Branch Office Jember Branch Office
Jl. Raya Darmo No 145, Jl. Kauman 22 Kavling ABC, Jl. Ahmad Yani No. 37-39,
Kel. Darmo, Kec. Wonokromo, Kel. Kauman, Kec. Klojen, Kel. Kepatihan, Kec. Kaliwates,
Kota Surabaya, Provinsi Jawa Timur Kota Malang, Provinsi Jawa Timur Kabupaten Jember, Provinsi Jawa Timur
Telp : (031) 3559484, 3559485, 3559486, Telp : (0341) 368907, 368910, 368918 Telp : (033) 1423513, 1421694, 1421112,
3559487 Email : kc.malang@bankmandiritaspen.co.id 1421406
Email : kc.surabaya@bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Email : kc.jember@bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Melati Kantor Cabang Tabanan Kantor Cabang Mataram
Melati Branch Office Tabanan Branch Office Mataram Branch Office
Jl. Melati No. 65, Jl. Pahlawan No. 2A, Jl. Pejanggik No.23-30,
Dangin Puri Kangin, Kec. Denpasar Utara, Delod Peken, Kec. Tabanan, Cakranegara Barat, Kec. Cakranegara,
Kota Denpasar, Provinsi Bali Kabupaten Tabanan, Provinsi Bali Kota Mataram, Nusa Tenggara Barat 83239
Telp : (0361) 227076 Telp : (0361) 814202 Telp : 0370-629712, 629714
Email : kc.melati@bankmandiritaspen.co.id Email : kc.tabanan@bankmandiritaspen.co.id Fax : 0370-629713
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Email : kc.mataram@bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Kupang Kantor Cabang Pontianak Kantor Cabang Palangka Raya
Kupang Branch Office Pontianak Branch Office Palangka Raya Branch Office
Jl. Urip Sumohardjo, Jl. Jend. Ahmad Yani No. 61I - 61L, Jl. Ahmad Yani No. 46A
Merdeka, Kec. Kota Lama, Kel. Bangka Belitung Laut, Kec. Pontianak Kel. Pahandut, Kec. Pahandut,
Kota Kupang, Nusa Tenggara Timur Tenggara, Kota Pontianak, Kota Palangka Raya,
Telp : (0380) 820007 Provinsi Kalimantan Barat Provinsi Kalimantan Tengah
Email : kc.kupang@bankmandiritaspen.co.id Telp : (0561) 6580410, 6580411, 658413, Telp : (0536) 4264116
Web : www.bankmandiritaspen.co.id 0561-6580414 Email : kc.palangkaraya@bankmandiritaspen.
Email : kc.pontianak@bankmandiritaspen.co.id co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Banjarmasin Kantor Cabang Samarinda Kantor Cabang Makassar
Banjarmasin Branch Office Samarinda Branch Office Makassar Branch Office
Jl. M.T. Haryono No. 23, Jl. Pangeran Diponegoro No.23 B & C, Jl. Sultan Hasanuddin No. 39
Kel. Kertak Baru Ulu, Kec. Banjarmasin Tengah, Kel. Pasar Pagi, Kec. Samarinda Ilir, Kec. Ujung Pandang, Kota Makassar,
Kota Banjarmasin, Provinsi Kalimantan Selatan Kota Samarinda, Provinsi Kalimantan Timur Sulawesi Selatan
Telp : (0511) 6740770, 6740771, 6740772, Telp : (0541) 6526529 Telp : (041) 3631799, 3621881, 3631782
6740761 Email : kc.samarinda@bankmandiritaspen. Email : kc.makassar@bankmandiritaspen.co.id
Email : kc.banjarmasin@bankmandiritaspen. co.id Web : www.bankmandiritaspen.co.id
co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Palu Kantor Cabang Manado Kantor Cabang Kendari
Palu Branch Office Manado Branch Office Kendari Branch Office
Jln. Moh. Hatta, Kel. Lolu, Kec. Palu Selatan, Jl. Sam Ratulangi No.35 A-D, Jl. M.T. Haryono L142 dan K142,
Kota Palu, Provinsi Sulawesi Tengah Kel. Tj. Batu, Kec. Wanea, Kota Manado, Kel. Wowawangu, Kec. Kadia, Kota Kendari,
Telp : (0451) 4016876 Provinsi Sulawesi Utara Provinsi Sulawesi Tenggara
Email : kc.palu@bankmandiritaspen.co.id Telp : (0431) 7283172, 7282871, 7283173 Telp : (0401) 3190863
Web : www.bankmandiritaspen.co.id Email : kc.manado@bankmandiritaspen.co.id Email : kc.kendari@bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Ambon Kantor Cabang Manokwari Kantor Cabang Jayapura
Ambon Branch Office Manokwari Branch Office Jayapura Branch Office
Jl. Jenderal Ahmad Yani, Jl. Trikora Wosi No. 132, Jl. Raya Kotaraja,
Kel. Batu Meja, Kec. Sirimau, Kel. Wosi, Kec. Manokwari Baru, Kel. Vim, Kec. Abepura,
Kota Ambon, Provinsi Maluku Kabupaten Manokwari, Provinsi Papua Barat Kota Jayapura, Provinsi Papua
Telp : (0911) 3831919, 3831385, 3831033, Telp : (0986) 2213226, 2213356, 2213020, Telp : (0967) 5186299
3831600 22211299 Email : kc.jayapura@bankmandiritaspen.co.id
Email : kc.ambon@bankmandiritaspen.co.id Email : kc.manokwari@bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
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Profil Perusahaan
Company Profile
Brand Perusahaan
Company Brand
Corporate Brand Philosophy merupakan filosofi dasar Corporate Brand Philosophy is a basic philosophy
yang menggambarkan elemen-elemen dari brand identitas describingelements of Bank Mandiri Taspen brand identity.
Bank Mandiri Taspen. Corporate Brand Philosophy disusun Corporate Brand Philosophy is prepared as a frame of reference
sebagai kerangka acuan bagi seluruh Jajaran Bank dalam for all ranks of the Bank in applying Bank Mandiri Taspen brand
mengaplikasikan brand identitas Bank Mandiri Taspen secara identity appropriately and consistently to create quality brand
tepat dan konsisten untuk menciptakan brand experience yang experience for all stakeholders to create sustainable brand.
berkualitas bagi seluruh stakeholders sehingga menghasilkan
brand yang sustain.
Positioning Statement Positioning Statement
Positioning Statement menggambarkan hal-hal yang Positioning Statement describes things which differentiate
membedakan Bank Mandiri Taspen dari kompetitor dan alasan Bank Mandiri Taspen from its competitors and reasons for
nasabah memilih Bank Mandiri Taspen. Bank Mandiri Taspen customers to choose Bank Mandiri Taspen. Bank Mandiri Taspen
sebagai mitra terbaik dan terpercaya dalam memberdayakan as the best and reliable partner in empowering and prospering
dan mensejahterakan membantu menciptakan peluang helps create business and welfare growth opportunities
pertumbuhan bisnis dan kesejahteraan melalui produk dan through the best products and services. Bank Mandiri Taspen
layanan terbaik. Bank Mandiri Taspen terus menyediakan keeps providing alternative products and complete and varying
alternatif produk dan layanan keuangan yang lengkap financial services in accordance with increasingly varied
dan beragam, sesuai dengan kebutuhan perorangan dan individual and corporate needs. Bank Mandiri Taspen keep
perusahaan yang semakin beragam. Bank Mandiri Taspen creating value added for customers, including by combining
terus menciptakan nilai tambah bagi nasabah antara lain special skills, local knowledge, and indepth understanding on
dengan menggabungkan antara keahlian khusus, pengetahuan market condition and changes.
lokal dan pengertian yang mendalam mengenai keadaan dan
perubahan pasar.
Brand Essence Brand Essence
Brand Essence merupakan inti pemikiran yang menunjukkan Brand Essence is a core thought which shows the spirit to
jiwa/semangat untuk pengembangan Bank Mandiri Taspen develop Bank Mandiri Taspen and is used as a tagline in
sekaligus digunakan sebagai tagline dalam komunikasi external communication.
eksternal.
Brand Essence diterjemahkan dengan pernyataan: Brand Essence is expressed by the statement:
“Memuliakan, Memberdayakan dan Mensejahterakan” “Glorifying, Empowering and Prospering”
Brand Personality Brand Personality
Brand Personality menggambarkan seperti apa Bank Mandiri Brand Personality describes how Bank Mandiri Taspen
Taspen ingin dikenal oleh dunia luar yaitu nasabah dan wants to be known by the outside world, i.e. customers and
stakeholders. Brand Personality diterjemahkan dari nilai stakeholders. Brand Personality is translated from corporate
budaya perusahaan dan Perilaku Utama Bank Mandiri Taspen culture values and Main Behaviors of Bank Mandiri Taspen and
serta divisualisasikan ke dalam beberapa karakter sebagai is visualized by the following characters:
berikut:
1. Passionate 1. Passionate
Menggambarkan kedekatan Bank Mantap dengan Describing the closeness of Bank Mandiri Taspen with
nasabah dan stakeholders yang diterjemahkan ke dalam customers and stakeholders, which is expressed by the
pernyataan: statement:
“Bank Mantap adalah sahabat terbaik saya, selalu “Bank Mandiri Taspen is my best friend, it’s always open
terbuka dan melayani dengan tulus, jujur dan hangat, dan and serves sincerely, honestly and warmly and creates
menciptakan kenyamanan.” comfort.”
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PT Bank Mandiri Taspen
2. Open 2. Open
Menggambarkan keterbukaan Bank Mantap yang Describing openness of Bank Mandiri Taspen, which is
diterjemahkan dengan pernyataan: expressed by the statement:
“Saya percaya Bank Mantap karena pegawainya “I trust Bank Mandiri Taspen because the employees
berkomunikasi secara tulus, terbuka, bersikap positif dan communicate sincerely, openly, positively and with
selalu menjaga integritas.” integrity.”
3. Progressive 3. Progressive
Menggambarkan keinginan Bank Mantap untuk Describing Bank Mandiri Taspen’s desire to provide
memberikan solusi yang progresif kepada nasabah dan progressive solutions to customers and stakeholders,
stakeholders yang diterjemahkan dengan pernyataan: which is expressed by the statement:
“Bank Mantap selalu memberikan solusi yang sempurna, “Bank Mandiri Taspen always gives the perfect solutions,
tidak saja untuk memenuhi kebutuhan saya tapi juga not only fulfill my needs but also to give more than I need.”
memberikan lebih dari yang saya butuhkan.”
4. Specialist 4. Specialist
Menggambarkan keterbukaan Bank Mantap yang Describing the openness of Bank Mandiri Taspen, which is
diterjemahkan dengan pernyataan: expressed by the statement:
“Saya percaya Bank Mantap karena pegawainya “I trust Bank Mandiri Taspen because the employees
berkomunikasi secara tulus, terbuka, bersikap positif dan communicate sincerely, openly, positively and with
selalu menjaga integritas.” integrity.”
5. Agile 5. Agile
Menggambarkan kesiapan dan kegesitan Bank Describing the readiness and agility of Bank Mandiri
Mantap dalam mengantisipasi kebutuhan nasabah dan Taspen in anticipating customers and stakeholders’ needs,
stakeholders yang diterjemahkan dengan pernyataan: which is expressed by the statement:
“Bank Mantap selalu tanggap mengikuti perubahan “Bank Mandiri Taspen is always ready to follow market
pasar, tidak pernah berhenti berinovasi, dan senantiasa changes, never stops innovating, and always gives more
memberikan lebih dari yang diharapkan.” than expected.”
6. Brand Promise 6. Brand Promise
Brand Promise merupakan janji mengenai manfaat dan Brand Promise is a promise on benefits and advantages
keunggulan yang diberikan Bank Mantap kepada nasabah of Bank Mandiri Taspen for customers and stakeholders,
dan stakeholders yang diterjemahkan dengan pernyataan: which is expressed by the statement:
“Bank Mantap fokus pada produk dan layanan sesuai “Bank Mandiri Taspen focuses on products and services
kebutuhan, sederhana, kompetitif dan memahami consistent with needs, is simple and competitive, and
kebutuhan nasabah sesuai segmen serta memberikan understands customers’ needs consistent with the
imbal hasil yang optimal” segments and provides optimum yield”
Master Brand Logo Master Brand Logo
a. Logo type bertuliskan Mandiri Taspen dengan huruf kecil a. Logo type says mandiri taspen in lowercase describes
menggambarkan sikap ramah (ramah terhadap semua friendliness (friendly to all business segments entered
segmen bisnis yang dimasuki Bank Mandiri Taspen), dan by Bank Mandiri Taspen) and humbleness (showing great
kepribadian yang rendah hati (menunjukkan keinginan yang desire to service humbly /Customer Focus). The logo is
besar untuk melayani dengan rendah hati/Customer Focus). in bold, showing firmness and confidence in managing
Tulisan logo ditulis tebal semua menunjukan ketegasan company.
dan rasa percaya diri dalam mengelola perusahaan.
Logo type bertuliskan Mandiri Taspen juga mencerminkan Logo type which says Mandiri Taspen also reflects its
pemiliknya. owner.
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Profil Perusahaan
Company Profile
Penggunaan warna pada logo type:
Color use in logo type:
• Warna Biru:
Merupakan warna dari Bank Mandiri yang menunjukkan rasa nyaman, tenang,
menyejukkan, stabilitas (Command, memimpin) dan serius (Respect) serta tahan
uji (Reliable), dapat dipercaya, kehormatan yang tinggi (Trust, Integrity), Simbol
dari spesialis (Profesionalism).
Blue:
The color of Bank Mandiri, showing comfort, calmness, coolness, stability
(Command, leading) and seriousness (Respect) as well as resilience
(Reliable), trustworthiness, high honor (Trust, Integrity), symbol of specialist
(Profesionalism).
• Warna Biru Tua :
Merupakan warna dari PT TASPEN yang menggambarkan ketentraman, damai
dan tenang.
Dark Blue:
Is the color of PT Taspen that illustrates harmony, peace, and calm.
b. Logo mark berupa gelombang emas cair merupakan simbol dari kekayaan finansial
di Asia dimana lengkungan emas sebagai metamorfosa dari sifat agile, progresif,
pandangan ke depan, Excellence, fleksibilitas serta ketangguhan atas segala
kemungkinan yang akan datang.
Logo mark is liquid golden wave, a symbol of financial wealth in Asia where golden
arch is metamorphosis of agility, progressiveness, forward thinking, excellence,
flexibility and resilience to all future possibilities.
c. Penggunaan warna kuning emas (kuning ke arah orange) melambangkan:
• Keagungan, kemuliaan, kemakmuran, kejayaan.
• Menjadikan kita merasa tajam perhatiannya (warna yang menarik perhatian
orang) aktif, kreatif dan meriah, warna spiritual dan melambangkan hal yang
luar biasa.
• Warna ini juga ramah, menyenangkan dan nyaman.
• Warna ini diterima sebagai warna riang, membuat perasaan masa depan lebih
baik, cemerlang dan menyala-nyala.
The use of gold color (yellow with shades of orange) symbolizes:
• Majesty, honor, prosperity, glory.
• It creates sharpened attention (drawing people’s attention), activeness, creativity
and joy. It’s a spiritual color and symbolizes extraordinariness.
• It’s also friendly, fun and comfortable.
• It’s accepted as joyful, making the future seems better, more brilliant and bright.
Posisi dari logo mark yang berada di atas logo type serta bentuk gelombang
menggambarkan pencapaian yang tidak pernah henti dengan pertumbuhan ke atas
menandakan kemakmuran nasabah yang tumbuh dan berkembang bersama Bank
Mandiri Taspen.
The position of the logo mark above the logotype and the wave shape illustrates a never-
ending achievement with upward growth that represents the customers’ prosperity that
grows and develops together with Bank Mandiri Taspen.
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PT Bank Mandiri Taspen
Riwayat Singkat Perusahaan
Brief History of the Company
PT Bank Mandiri Taspen (selanjutnya disebut “Bank”) didirikan PT Bank Mandiri Taspen (hereinafter referred to as “Bank”)
di Denpasar pada tanggal 3 November 1992 berdasarkan was established in Denpasar dated November 3, 1992 based
Akta Pendirian No. 4, yang dibuat dihadapan Ida Bagus Alit on Notarial Deed of Establishment No 4, made before Ida
Sudiatmika, S.H., Notaris di Denpasar, dengan nama PT Bank Bagus Alit Sudiatmika, S.H., a Notary in Denpasar, under the
Sinar Harapan Bali. Pendirian ini merupakan peningkatan name of PT Bank Sinar Harapan Bali. The establishment was
status badan hukum yang sebelumnya berbadan hukum an improvement of legal entity status, from previously an
Maskapai Andil Indonesia (MAI) menjadi Perseroan Terbatas. Indonesian Society on Shares (Maskapai Andil Indonesia or
Akta pendirian ini telah mendapat pengesahan dari Menteri MAI) to a Limited Liability Company. The Deed of Establishment
Kehakiman Republik Indonesia dengan Surat Keputusan No. was ratified by the Minister of Justice of the Republic of
C2-4581 HT.01.01 Th.93 tertanggal 12 Juni 1993. Indonesia under Decree No. C2-4581 HT.01.01 Th.93 dated
June 12, 1993.
Dalam rangka bertransformasi untuk menjadi Bank Nasional, To transform into a National Bank, based on the decision of
berdasarkan keputusan RUPS Luar Biasa tanggal 22 Desember Extraordinary GMS on December 22, 2014 as stated in Deed
2014 sebagaimana yang dituangkan dalam Akta No. 93 No.93 dated December 22, 2014 which is made before Notary
tanggal 22 Desember 2014 yang dibuat dihadapan Notaris I I Gusti Ngurah Putra Wijaya, S.H., there were Changes in
Gusti Ngurah Putra Wijaya, S.H., Bank menyetujui perubahan authorized capital, issued and paid capital of the Bank from
modal dasar, ditempatkan dan disetor yang berubah dari IDR100.000.000.000 into IDR500.000.000.000 and changes
Rp100.000.000.000 menjadi Rp500.000.000.000 dan juga of shareholder structure, the Deed of change is approved
menyebabkan perubahan komposisi dan susunan kepemilikan by the Decree of the Minister of Law and Human Rights No.
dari pemegang saham. Akta perubahan tersebut telah AHU13665.40.20.2014 dated December 30, 2014.
mendapat persetujuan sesuai dengan Surat Keputusan Menteri
Hukum dan Hak Asasi Manusia No. AHU-13665.40.20.2014
tertanggal 30 Desember 2014.
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Profil Perusahaan
Company Profile
Dengan masuknya pemegang saham baru yaitu PT Taspen With the entry of new Shareholders, PT Taspen (Persero)
(Persero) dan PT Pos Indonesia (Persero), diputuskan pula and PT Pos Indonesia (Persero), it was decided to change the
perubahan nama Bank dari PT Bank Sinar Harapan Bali Bank name from PT Bank Sinar Harapan Bali into PT Bank
menjadi PT Bank Mandiri Taspen Pos berdasarkan perubahan Mandiri Taspen Pos based on change of Articles of Association
Anggaran Dasar sesuai Akta No. 5 tanggal 7 Januari 2015 consistent with Deed No. 5 dated January 7, 2015 which is
yang dibuat dihadapan Notaris I Gusti Ngurah Putra Wijaya, made before Notary I Gusti Ngurah Putra Wijaya, S.H., a Notary
S.H., Notaris di Denpasar. Akta perubahan tersebut telah in Denpasar. The Deed of change is approved by the Minister
disetujui oleh Menteri Hukum dan Hak Asasi Manusia Republik of Law and Human Rights in the Decree No. AHU-0001075.
Indonesia melalui Surat Keputusan No. AHU-0001075. AH.01.02 dated January 23, 2015. The change of Bank name
AH.01.02 tanggal 23 Januari 2015. Perubahan nama Bank is also approved by the Financial Service Authority (OJK) based
tersebut juga telah disetujui oleh Otoritas Jasa Keuangan (OJK) on letter No. 166/KDK.03/2015 dated July 24, 2015 on Use
berdasarkan surat No. 166/KDK.03/2015 tanggal 24 Juli 2015 of Business License in the Name of PT Bank Mandiri Taspen
tentang Penggunaan Ijin Usaha atas nama PT Bank Mandiri Pos and letter No. S-134/KO.311/2015 dated July 31, 2015 on
Taspen Pos dan surat No. S-134/KO.311/2015 tanggal 31 Juli Approval for Logo Change.
2015 tentang Persetujuan Perubahan Logo.
PT Bank Sinar Harapan Bali secara resmi berganti nama dan PT Bank Sinar Harapan Bali officially changed its name and
logo menjadi PT Bank Mandiri Taspen Pos pada tanggal logo into PT Bank Mandiri Taspen Pos on August 7, 2015.
7 Agustus 2015.
Sesuai dengan Keputusan Rapat Umum Pemegang Saham In accordance with the Decision of the General Meeting of
No. 4 tanggal 6 November 2017 dari Notaris I Gusti Ngurah Shareholders No. 4 dated November 6, 2017 from Notary
Putra Wijaya, S.H., Notaris di Denpasar, pemegang saham I Gusti Ngurah Putra Wijaya, S.H., Notary in Denpasar, the
Bank menyetujui perubahan nama Bank dari PT Bank Mandiri shareholders of the Bank approved the change in the name of
Taspen Pos menjadi PT Bank Mandiri Taspen. Akta perubahan the Bank from PT Bank Mandiri Taspen Pos to PT Bank Mandiri
tersebut telah dilaporkan kepada Menteri Hukum dan Hak Taspen. The amendment deed has been reported to the
Asasi Manusia Republik Indonesia dengan surat penerimaan Minister of Law and Human Rights of the Republic of Indonesia
pemberitahuan perubahan data Bank tertanggal 7 November with a letter of receipt of notification of changes to Bank data
2017 No. AHU-AH.01.03-0188167 dan telah didaftarkan dated November 7, 2017 No. AHU- AH.01.03-0188167 and
pada daftar Perseroan No. AHU-0140174.AH.01.11 Tahun has been registered in the Company register Number AHU-
2017 tanggal 7 November 2017. 0140174. AH.01.11 of 2017 dated November 7, 2017.
Perubahan nama Bank tersebut juga telah disetujui oleh The change in the name of the Bank has also been approved
OJK berdasarkan surat No. KEP-22/PB.1/2017 tanggal by the OJK based on letter No. KEP-22 / PB.1 / 2017 dated
18 Desember 2017 tentang Penetapan Penggunaan Ijin December 18, 2017 concerning Stipulation of Use of Business
Usaha atas nama PT Bank Mandiri Taspen Pos menjadi Permits on behalf of PT Bank Mandiri Taspen Pos to become
PT Bank Mandiri Taspen dan surat OJK Regional: Bali dan Nusa PT Bank Mandiri Taspen and OJK Regional Letter: Bali and
Tenggara No. S-128/KR.08/2017 tanggal 22 Desember 2017 Nusa Tenggara No. S-128 / KR.08 / 2017 dated December 22,
tentang Penegasan perubahan logo Bank. PT Bank Mandiri 2017 concerning the confirmation of changing the Bank’s logo,
Taspen Pos secara resmi berganti nama dan logo menjadi then PT Bank Mandiri Taspen Pos officially changed its name
PT Bank Mandiri Taspen pada tanggal 23 Desember 2017. and logo to PT Bank Mandiri Taspen on December 23, 2017.
Pada tahun 2019, berdasarkan surat persetujuan Otoritas Jasa In 2019, following the Financial Services Authority (OJK)
Keuangan (OJK) No.S-5/PB.1/2019 tanggal 28 Januari 2019 approval letter No.S-5/PB.1/2019 dated January 28, 2019
perihal Rencana Pemisahan dan Pemindahan Alamat Kantor concerning the Plan for Separation and Relocation of Head
Pusat, maka terhitung mulai tanggal 11 Maret 2019 Kantor Office, starting March 11, 2019 Bank Mandiri Taspen moved
Pusat Bank efektif pindah alamat yang semula berkedudukan its Head Office from Jalan Melati No. 65 Denpasar, Bali to
di Jalan Melati No. 65 Denpasar, Bali menjadi berkedudukan Jalan Cikini Raya No.42, Cikini, Menteng, Central Jakarta,
di Jalan Cikini Raya No.42, Cikini, Menteng, Jakarta Pusat, DKI DKI Jakarta and the transfer was legalized by the Deed of
Jakarta dan pemindahan tersebut telah disahkan dengan Akta Confirmation of Meeting Decision No. 7 dated March 5, 2019
Penegasan Keputusan Rapat No 7 tanggal 5 Maret 2019 yang notarized by I Gusti Ngurah Putra Wijaya, SH. and obtained
dibuat di hadapan Notaris I Gusti Ngurah Putra Wijaya, SH. dan a Statement of Acceptance of Notification of Changes to PT
telah memperoleh Pernyataan Penerimaan Pembertitahuan Bank Mandiri Taspen Company Data from the Ministry of Law
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PT Bank Mandiri Taspen
Perubahan Data Perseroan PT Bank Mandiri Taspen dari and Human Rights of the Republic of Indonesia, Directorate
Kementerian Hukum dan Hak Asasi Manusia Republik General of General Legal Administration Number AHU-
Indonesia, Direktorat Jenderal Administrasi Hukum Umum AH.01.03-0138220 dated March 11, 2019.
Nomor AHU-AH.01.03-0138220 tanggal 11 Maret 2019.
Pada tanggal 14 Juni 2021, Bank kembali memindahkan On June 14, 2021, Bank Mandiri Taspen again relocated the
alamat Kantor Pusat yang semula beralamat di Jalan Cikini address of its Head Office from Jalan Cikini Raya No. 42,
Raya No. 42, Cikini Menteng Jakarta Pusat ke Jalan Proklamasi Cikini Menteng, Central Jakarta to Jalan Proklamasi No. 31,
No. 31, Pegangsaan, Menteng, Jakarta Pusat. Pemindahan Pegangsaan, Menteng, Central Jakarta. The change of the
Alamat Kantor Pusat tersebut telah mendapat persetujuan dari Head Office Address received approval from the Financial
Otoritas Jasa Keuangan pada tanggal 18 Mei 2021 dengan Services Authority (OJK) on May 18, 2021 with Letter Number
Surat Nomor S-51/PB.1/2021 perihal Rencana Pemindahan S-51/PB.1/2021 concerning the Plan to Transfer the Address
Alamat Kantor Pusat (KP) dan Kantor Cabang (KC). of the Head Office (KP) and Branch Offices (KC).
Seiring dengan peningkatan pertumbuhan modal Bank, pada Due to the increase of the Bank’s capital growth, on April 4,
tanggal 4 April 2024 Otoritas Jasa Keuangan telah menetapan 2024 the Financial Services Authority reclassified bank Mandiri
Bank sebagai Kelompok Bank Berdasarkan Modal Inti (KBMI) Taspen as a Bank Group Based on Core Capital (KBMI) 2 from
2 dari sebelumnya KBMI 1. Penetapan tersebut disampaikan its previous KBMI 1 status. The decision was conveyed through
dengan surat OJK Nomor S-59/PB.21/2024 tanggal 4 April OJK letter Number S-59/PB.21/2024 dated April 4, 2024.
2024.
Sejak tahun 1992, Bank mandiri Taspen telah beberapa kali Since 1992, Bank Mandiri Taspen has amended its Articles
melakukan perubahan Anggaran Dasar dengan perubahan of Association several times, with the latest amendment
terakhir dinyatakan dengan Akta Pernyataan Keputusan stipulated in the Deed of Shareholders’ Resolution Statement
Pemegang Saham Nomor 05 tanggal 5 Mei 2025 dari Notaris No. 05 dated 5 May 2025, drawn up by Zulkifli Harahap,
Zulkifli Harahap, S.H., Notaris di Jakarta, mengenai perubahan S.H., a Notary in Jakarta, concerning changes to the duties
tugas dan wewenang Direksi. Akta tersebut telah dilaporkan and authorities of the Board of Directors. The deed has been
kepada Menteri Hukum Republik Indonesia dengan surat reported to the Minister of Law of the Republic of Indonesia, as
penerimaan pemberitahuan perubahan Anggaran Dasar evidenced by the receipt of notification of the amendment to the
PT Bank Mandiri Taspen tertanggal 03 Juni 2025 Nomor Articles of Association of PT Bank Mandiri Taspen dated 3 June
AHU-AH.01.09-0284549 dan telah didaftarkan pada daftar 2025 No. AHU-AH.01.09-0284549, and has been registered
Perseroan No. AHU-0121877.AH.01.11.TAHUN 2025 tanggal in the Company Register No. AHU-0121877.AH.01.11.TAHUN
3 Juni 2025. 2025 dated 3 June 2025.
Keterangan Perubahan Nama Description of Name Changes
Sesuai dengan keterangan pada riwayat singkat perusahaan In accordance with the brief description of the above company,
di atas, Bank Mandiri Taspen telah melaksanakan perubahan Bank has carried out the name change twice:
nama sebanyak dua kali yaitu:
• Pertama, perubahan nama Bank dari PT Bank Sinar • First, the change of Bank name from PT Bank Sinar Harapan
Harapan Bali menjadi PT Bank Mandiri Taspen Pos Bali to PT Bank Mandiri Taspen Post based on amendment
berdasarkan perubahan Anggaran Dasar sesuai Akta of Articles of Association according to Deed No. 5 dated
No. 5 tanggal 7 Januari 2015 yang efektif berlaku pada January 7, 2015 effective on August 7, 2015; and
tanggal 7 Agustus 2015; dan
• Kedua, perubahan nama Bank dari PT Bank Mandiri • Second, the change of Bank name from PT Bank Mandiri
Taspen Pos menjadi PT Bank Mandiri Taspen sesuai Taspen Pos to PT Bank Mandiri Taspen in accordance with
dengan Keputusan Rapat Umum Pemegang Saham the Resolution of General Meeting of Shareholders No. 4
No. 4 tanggal 6 November 2017 yang efektif berlaku pada dated November 6, 2017 which is effective on December
tanggal 23 Desember 2017. 23, 2017.
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Profil Perusahaan
Company Profile
Visi, Misi, dan Budaya Perusahaan
Vision, Mission, and Company Culture
VISI
Vision
Menjadi Mitra Terbaik
dan Terpercaya dalam
Memberdayakan dan
Mensejahterakan
To be the best and reliable
partner in empowering and
improving the welfare
Dengan aspirasi Rencana Jangka Panjang
menjadi “The Undisputed Leader in Indonesia’s
Senior Citizen Financial Ecosystem” dengan
key metric menjadi Penyalur Kredit Pensiun
Terbesar di Indonesia, Unggul secara Layanan
& Operasional Berbasis Digital.
With the aspiration of the Long-Term Plan
to become “The Undisputed Leader in Indonesia’s
Senior Citizen Financial Ecosystem” with the
achievement of becoming the Largest Retirement
Loans Provider in Indonesia, Excellence in Service
and Digital-Based Operations.
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PT Bank Mandiri Taspen
MISI Mission
Menciptakan pertumbuhan bisnis dan kesejahteraan melalui produk dan layanan keuangan terbaik.
To create business growth and prosperity through the best financial products and services.
• Peningkatan bisnis pensiun sebagai • Increasing the pension business
engine of growth. as an engine of growth.
• Fokus penghimpunan dana melalui retail • Focusing on raising funds through retail
funding, commercial funding, dan priority funding, commercial funding and priority
banking. banking.
• Pengembangan low cost network dan national • Developing Low cost network and national
expansion. expansion.
• Memberikan layanan dan produk-produk • Providing competitive services and products.
yang kompetitif.
Fokus pada kebutuhan UMKM dan Pensiunan dengan menyelaraskan kepentingan ekonomi, sosial, dan lingkungan.
Focus on the needs of MSMEs and retirees by aligning economic, social and environmental interests.
• End to end layanan pensiun dan peningkatan • End to end retirement services and improvement
layanan nasabah mikro dan ritel. of micro and retail customer service.
• Merekrut, melatih dan mengembangkan • Recruiting, training and developing human
sumber daya manusia untuk mendukung bisnis resources to support pension and MSME
pensiun dan UMKM. businesses.
• Memahami kebutuhan nasabah khususnya • Understanding the needs of customers,
segmen pensiun dan UMKM. especially the pension and MSME segments.
• Menciptakan produk dan layanan keuangan • Creating financial products and services for
segmen pensiun dan UMKM dengan the pension and MSME segments by aligning
menyelaraskan kepentingan ekonomi, economic, social and environmental interests.
sosial, dan lingkungan.
Review Visi dan Misi oleh Dewan Komisaris dan Direksi
Vision and Mission Review by Board of Commissioners and Directors
Secara periodik pencapaian visi dan misi dievaluasi dengan menggunakan mekanisme penyusunan Rencana Bisnis Bank yang
memuat pencapaian target, rencana strategis dan target kinerja satu sampai 3 (tiga) tahun ke depan. Dewan Komisaris dan Direksi
menilai bahwa visi dan misi masih relevan untuk kondisi saat ini dan pencapaian visi dan misi sampai dengan tahun 2025 telah
sesuai dengan arah dan tahapan yang telah ditetapkan oleh Bank.
The achievement of the Bank’s vision and mission was periodically evaluated through the Bank Business Plan formulation process,
which encompassed target achievements, strategic plans, and performance targets for the next one to three years. The Board of
Commissioners and the Board of Directors assessed that the vision and mission remained relevant to current conditions, and that
their achievement up to 2025 had been in line with the direction and milestones established by the Bank.
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Profil Perusahaan
Company Profile
Budaya Perusahaan
Company Culture New Horizon, New Spirit, Better Opportunity
Goal
Hasil akhir yang ingin dicapai.
The intended final outcomes to be achieved.
Aspiration
Komitmen bersama Mantap Squad menjalankan The Undisputed Leader in Indonesia’s
karakteristik unik untuk menciptakan Performing
Impact and Shapping Excellence. Senior Citizen Financial Ecosystem
The collective commitment of the Mantap Squad
was demonstrated through the implementation
of distinctive characteristics to deliver
Performing Impact and Shaping Excellence.
Unique Characteristics
Karakter yang menjadi identitas unik
Bank Mandiri Taspen.
The distinctive characteristics that constituted
the unique identity of Bank Mandiri Taspen.
Do The Think
Act Colaborate Customer First,
Core Values Right Thing, Smart, Fast
Innovatively for Results Always
The Right Way and Detail
Nilai-nilai inti yang menjadi
landasan Mantap Squad dalam bekerja.
The core values that served as the foundation
for the Mantap Squad in carrying out their duties. AMANAH KOMPETEN HARMONIS
LOYAL ADAPTIF KOLABORATIF
Purpose SEMPURNA
Alasan Utama mengapa Bank Mandiri Taspen ada. Semangat Mensejahterakan Purnabakti.
The Primary Rationale for the Establishment The spirit of enhancing the welfare of retirees.
of Bank Mandiri Taspen.
Adalah karakter Mantap Squad yang berpijak pada Purpose, berjalan dengan Values, berpikir dan berperilaku
yang memberikan dampak (Performing Impact), dan menciptakan keunggulan (Shapping Excellence)
It represented the defining characteristic of the Mantap Squad, which was grounded in its Purpose, guided by its
Values, and reflected in mindsets and behaviors that delivered Performing Impact and fostered Shaping Excellence.
Mantap Squad bekerja bukan sekadar
menyelesaikan tugas, tetapi untuk
memberikan hasil terbaik bagi nasabah
perusahaan, dan masyarakat.
The Mantap Squad did not merely carry out
assigned tasks; rather, they were committed
to delivering optimal outcomes for customers,
the Company, and the broader community.
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PT Bank Mandiri Taspen
Do the Right Thing, The Right Way
1. Dapat dipercaya karena selaras antara perkataan dan perbuatan.
Bertindak jujur dan bertanggung
2. Bekerja sesuai aturan, dan menjaga etika pada setiap tindakan.
jawab, dengan konsisten mematuhi
3. Bertanggung jawab atas tugas, keputusan, dan hasil pekerjaan.
nilai moral dan etika, serta peraturan
1. Demonstrated trustworthiness by maintaining consistency
yang berlaku tanpa pengecualian.
Amanah Acted with honesty and accountability,
between words and actions.
2. Performed duties in accordance with established policies
dan Loyal consistently upholding moral and and procedures, while upholding ethical standards in every action.
ethical values, as well as complying
Integrity 3. Assumed full accountability for assigned duties, decisions made,
with applicable laws and regulations and work outcomes.
and Loyalty without exception.
Think Smart Fast and Detail 1. Berpikir kritis dan strategis berbasis data dan logika.
Berpikir kritis, cermat, dan berorientasi 2. Bekerja dengan target jelas dan menyelesaikan tugas hingga tuntas.
solusi dengan memperhatikan detail, 3. Mengutamakan ketelitian hingga detail terkecil untuk memastikan
serta mampu bertindak cepat dalam hasil yang berkualitas.
mengambil keputusan yang tepat. 1. Demonstrated critical and strategic thinking based on data
Demonstrated critical, thorough, and logical analysis.
2. Performed duties with clearly defined targets and ensured
Kompeten and solution-oriented thinking,
with strong attention to detail, completion of tasks in a timely and effective manner.
Competent and the ability to act promptly 3. Maintained a high level of accuracy and attention to detail
in making sound decisions. to ensure the delivery of high-quality outcomes.
Act Innovatively 1. Berani mencoba hal baru dengan menghadirkan ide dan solusi
yang tepat.
Menciptakan ide-ide baru, cara kerja
2. Selalu mencari cara untuk bekerja lebih efisien dengan hasil kerja
yang lebih baik, dan solusi kreatif untuk
lebih baik.
meningkatkan efisiensi, produktivitas,
3. Mengubah tantangan menjadi peluang untuk berinovasi.
serta kualitas kerja.
Adaptif 1. Demonstrated the courage to explore new approaches
Generated innovative ideas,
dan Kompeten improved ways of working, and
by introducing relevant ideas and effective solutions.
2. Continuously sought more efficient ways of working
Adaptive and creative solutions to enhance efficiency,
to deliver improved outcomes.
Competent productivity, and overall work quality.
3. Transformed challenges into opportunities for innovation.
1. Aktif memberikan ide, masukan, atau solusi yang bermanfaat.
Collaborate for Result 2. Menghargai pendapat orang lain dan bersedia bekerja sama
untuk mencapai target bersama.
Proaktif dan saling bersinergi 3. Tidak menunggu diminta, tapi segera bertindak untuk perbaikan
untuk memberikan kontribusi kinerja.
dalam mencapai hasil yang terbaik.
Kolaboratif 1. Proactively provided ideas, insights, and value-added solutions.
Demonstrated a proactive approach
dan Harmonis and strong collaboration to contribute
2. Respected others’ perspectives and demonstrated a willingness
to collaborate in achieving shared targets.
Collaborative toward achieving optimal outcomes. 3. Took initiative to act promptly in improving performance without
and Harmonious waiting for instructions.
Customer First, Always 1. Peduli dengan kebutuhan nasabah dan membantunya hingga tuntas.
2. Sudut pandang nasabah selalu menjadi pertimbangan dalam setiap
Senantiasa memberikan solusi
pekerjaan.
untuk menjawab kebutuhan, harapan,
3. Memberikan layanan yang melampaui harapan.
dan kepuasan nasabah/stakeholder.
Amanah Consistently provided solutions
1. Demonstrated a strong understanding of customer needs
and provided support until resolution was achieved.
dan Harmonis to address the needs, expectations, 2. Consistently incorporated the customer’s perspective into every
and satisfaction of customers and aspect of work execution.
Trustworthy stakeholders. 3. Delivered services that exceeded expectations.
and Harmonious
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Profil Perusahaan
Company Profile
Kegiatan Usaha
Business Field
Kegiatan Usaha Menurut Anggaran Business Activities Based on
Dasar dan yang Dijalankan The Articles of Association
and are Conducted
Berdasarkan Anggaran Dasar Bank Pasal 3 sebagaimana Based on Article 3 of the Bank’s Articles of Association, as
terakhir termuat dalam Akta No. 05 tanggal 5 Mei 2025, Bank most recently stipulated in Deed No. 05 dated May 5, 2025,
Mandiri Taspen didirikan dengan maksud dan tujuan untuk Bank Mandiri Taspen was established with the purpose and
berusaha di bidang perbankan. Untuk mencapai maksud dan objective of operating in the banking sector. Thus in accordance
tujuan tersebut, Bank dapat melaksanakan kegiatan usaha, with that article, Bank Mandiri Taspen can carry out business
antara lain sebagai berikut: activities as follows:
a. Menghimpun dana dari masyarakat dalam bentuk simpanan a. Collect funds from the public in the form of current
berupa giro, deposito berjangka, sertifikat deposito, accounts, time deposits, certificates of deposit, saving
tabungan, dan/atau bentuk lainnya yang dipersamakan deposits, and/or other similar forms;
dengan itu;
b. Memberikan kredit; b. Giving loans;
c. Menyelenggarakan kegiatan jasa dalam sistem pembayaran; c. Organizing service activities in the payment system;
d. Menerbitkan surat pengakuan hutang; d. Issuance of debt securities;
e. Membeli, menjual atau menjamin atas risiko sendiri e. Purchase, sell or guarantee at its own risk or for the
maupun untuk kepentingan dan atas perintah nasabahnya: benefits and at the orders of its customers:
• Surat-surat wesel termasuk wesel dan akseptasi • The notes include bills of exchange and acceptances
oleh bank yang masa berlakunya tidak lebih daripada by banks which validity period does not take longer
kebiasaan dalam perdagangan surat-surat dimaksud; than the custom of the trading of such letters;
• Surat pengakuan hutang dan kertas dagang lainnya • Letter of credit recognition and other trade paper which
yang masa berlakunya tidak lebih daripada kebiasaan expires not longer than usual in the trade of such
dalam perdagangan surat-surat dimaksud; letters;
• Kertas perbendaharaan Negara dan surat jaminan • State treasury notes and government guarantee
pemerintah; letters;
• Sertifikat Bank Indonesia (“SBI”); • Certificates of Bank Indonesia (“SBI”);
• Obligasi; • Bonds;
• Surat dagang berjangka waktu sesuai dengan • Trade letters are timed in accordance with applicable
peraturan perudang-undangan yang berlaku; laws and regulations;
• Instrumen surat berharga lain yang berjangka waktu • Other securities instruments with a term in accordance
sesuai dengan peraturan perundang-undangan yang with applicable laws and regulations;
berlaku;
f. Memindahkan uang baik kepentingan sendiri maupun f. Transferring money for your own benefit or for the benefit
untuk kepentingan nasabah; of customers;
g. Menempatkan dana pada, meminjam dana dari, atau g. Placing funds in, borrowing funds from, or lending funds to
meminjamkan dana kepada Bank lain, baik dengan another bank, either by using letters, telecommunications
menggunakan surat, sarana telekomunikasi, maupun facilities, or by means of drafts, checks or other means;
dengan wesel ujuk, cek atau sarana lainnya;
h. Menerima pembayaran dari tagihan atas surat berharga h. Accept payments from claims on securities and perform
dan melakukan perhitungan dengan atau antara pihak calculations with or between third parties;
ketiga;
i. Menyediakan tempat untuk menyimpan barang dan surat i. Provide a place to store goods and securities;
berharga;
j. Melakukan kegiatan penitipan untuk kepentingan pihak j. Conduct custodial activities for the benefit of others under
lain berdasarkan suatu kontrak; a contract;
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PT Bank Mandiri Taspen
k. Melakukan penempatan dana dari nasabah kepada k. Placing funds from customers to other customers in the
nasabah lainnya dalam bentuk surat berharga yang tidak form of securities not listed on the Stock Exchange;
tercatat di Bursa Efek; dan
l. Melakukan kegiatan anjak piutang, usaha kartu kredit dan l. Conducting accounts receivable, credit card business and
kegiatan wali amanat; dan trustee activities;
m. Melakukan kegiatan lain yang lazim dilakukan oleh m. Carrying out other activities commonly carried out by
bank sepanjang tidak bertentangan dengan peraturan banks as long as they do not conflict with applicable laws
perundang-undangan yang berlaku. and regulations.
Selain melakukan kegiatan usaha sebagaimana dimaksud Other than conducting business activities as referred to above,
di atas, Bank Mandiri Taspen dapat pula: Bank Mandiri Taspen may also:
a. Melakukan kegiatan penyertaan modal pada bank atau a. Carrying out capital participation activities in banks or other
perusahaan lain dibidang keuangan seperti sewa guna companies in the financial sector such as leasing, venture
usaha, modal ventura, perusahaan efek, asuransi, serta capital, securities companies, insurance, and settlement
lembaga kliring penyelesaian dan penyimpanan, dengan and deposit clearing institutions, by complying with the
memenuhi ketentuan yang ditetapkan oleh pihak yang provisions stipulated by the competent authority;
berwenang;
b. Melakukan kegiatan penyertaan modal sementara untuk b. Conducting temporary equity participation activities to
mengatasi akibat kegagalan kredit, dengan syarat harus overcome the consequences of credit failure or financing
menarik kembali penyertaannya, dengan memenuhi failure based on Sharia principles, provided that the
ketentuan yang ditetapkan oleh pihak yang berwenang; participation must be withdrawn, subject to the provisions
stipulated by the competent authority;
c. Membeli agunan, baik sebagian maupun semua, melalui c. Purchasing collateral, either partially or completely,
pelelangan atau dengan cara lain dalam hal debitur tidak through an auction or by other means in the event that the
memenuhi kewajibannya kepada bank, dengan ketentuan debtor did not fulfill the obligations to the bank, provided
agunan yang dibeli tersebut wajib dicairkan secepatnya; that the purchased collateral must be cashed immediately;
Bank memperoleh izin usaha sebagai Bank Umum berdasarkan The Bank obtained a business license as a Commercial Bank
Surat Keputusan Menteri Keuangan Republik Indonesia No. 77/ based on the Decree of the Minister of Finance of the Republic
KMK.017/1994 tanggal 10 Maret 1994 dan Surat Keputusan of Indonesia No. 77/KMK.017/1994 dated March 10, 1994, and
Bank Indonesia No.27/63/UPBD/PBD2 tanggal 11 Mei 1994 Bank Indonesia Decree No.27/63/UPBD/PBD2 dated May 11,
perihal Pemberian Izin Usaha Bank Umum. Seluruh Kegiatan 1994, regarding the Granting of Commercial Bank Business
usaha menurut Anggaran Dasar telah dijalankan oleh Bank Licenses. All business activities according to the Articles of
Mandiri Taspen. Association have been carried out by Bank Mandiri Taspen.
Produk dan Jasa Product and Services
Produk Dana Fund Products
• Tabungan siMantap • siMantap Saving
Tabungan untuk nasabah perorangan atau badan usaha It is savings for individual customers or business entities
dengan suku bunga kompetitif yang dihitung secara harian. with competitive interest rates calculated on a daily basis.
Tabungan ini dilengkapi dengan fasilitas ATM yang dapat This savings account is equipped with ATM facilities that
ditransaksikan di seluruh mesin ATM Bank Mandiri. can be transacted on all Bank Mandiri ATM machines.
• Tabungan siMantap Pensiun • siMantap Pension Savings
Tabungan untuk nasabah pensiunan sebagai sarana untuk It is a savings account for pensioner customers as a means
menampung uang pensiunan dan gaji pensiunan setiap to collect pension money and pensioners’ salaries each
bulannya atas penunjukan Bank Mandiri Taspen sebagai month for the appointment of the Bank Mandiri Taspen as
Bank juru bayar gaji pensiunan. Sebagai bentuk apresiasi a bank to pay retirement salaries. As a form of appreciation
kepada nasabah pensiunan, tabungan ini dibebaskan dari to pensioner customers, this savings is exempt from
biaya administrasi dan dibebas saldo minimum dan tetap administration fees and is deducted from the minimum
memperoleh bunga tabungan yang dihitung secara harian. balance and still obtains savings interest calculated on a
daily basis.
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Profil Perusahaan
Company Profile
• Tabungan siMantap Berjangka (TSB) • siMantap Term Deposits (TSB)
Tabungan berjangka dengan setoran wajib setiap bulan It is a term deposit with a mandatory deposit every
dengan jangka waktu yang fleksibel dengan tingkat bunga month with a flexible term in a higher interest rate than
yang lebih tinggi dari tabungan lainnya. Bertujuan untuk other savings. This savings account aims to provide an
memberi kesempatan kepada nasabah untuk menyisihkan opportunity for customers to set aside their money every
uangnya setiap bulan sehingga pada jangka waktu yang month so that at a predetermined time period, the funds
telah ditetapkan, dana yang terkumpul dapat dimanfaatkan collected can be utilized according to plan.
sesuai rencana.
• Tabungan siMantap Reward (SMARD) • siMantap Reward Savings (SMARD)
Tabungan yang diperuntukan bagi Nasabah Perorangan Savings intended for individual and corporate customers
dan Badan yang berhadiah langsung berupa barang with direct prizes in the form of goods by giving the
dengan memberikan keleluasaan kepada Nasabah untuk customer the flexibility to choose the desired prize and
menentukan hadiah yang diinginkan serta penarikannya withdrawals can only be made at a certain time according
hanya dapat dilakukan pada jangka waktu tertentu to the agreement between the bank and the customer.
menurut perjanjian antara Bank dengan Nasabah.
• Tabungan SMARD Funtastic • SMARD Funtastic Savings
Produk Tabungan dalam mata uang Rupiah sebesar It is a savings product in Rupiah currency of a nominal
nominal selama jangka waktu tertentu yang amount for a certain period of time held by the Bank
diselenggarakan oleh Bank diperuntukkan bagi Nasabah intended for Individual Customers. This product provides
Perorangan yang memberikan benefit pembayaran bunga the benefit of consistent interest payments with a fixed
pasti dengan nominal tetap setiap bulannya selama jangka nominal amount every month for a certain period of
waktu tertentu berdasarkan kesepakatan antara Bank dan time based on an agreement between the Bank and the
Nasabah sebagai solusi bagi pensiunan untuk bebas kuatir Customer. This is designed as a worry-free financial
dalam masa pensiunnya. solution for retirees during their retirement years.
• TabunganKu • TabunganKu
TabunganKu adalah tabungan untuk perorangan Warga TabunganKu is a savings for Indonesian citizen with easy
Negara Indonesia dengan persyaratan mudah dan ringan conditions that are jointly held by banks in Indonesia to
yang diselenggarakan secara bersama oleh bank-bank di foster a culture of saving and to improve people’s welfare.
Indonesia guna menumbuhkan budaya menabung serta
untuk meningkatkan kesejahteraan masyarakat.
• Deposito • Deposito
Simpanan yang pencairannya hanya dapat dilakukan pada It is a deposit that can only be disbursed for a certain
jangka waktu tertentu dan syarat-syarat tertentu. Deposito period of time and certain conditions. Bank Mandiri Taspen
Bank Mandiri Taspen adalah simpanan berjangka dalam deposits are term deposits in Rupiah with attractive interest
mata uang Rupiah dengan bunga menarik dan beragam and various other benefits.
keuntungan lainnya.
• Deposito Pro • Deposito Pro
Produk Deposito yang diintegrasikan dengan produk Deposit products combined with life insurance products
asuransi jiwa sehingga memberikan manfaat keamanan to provide financial security benefits by providing death
finansial dengan memberikan perlindungan jiwa meninggal protection for individual customers.
dunia bagi Nasabah perorangan.
• Giro • Current Account
Dana pihak ketiga dalam Rupiah yang penarikannya Third-party funds in Rupiah can be withdrawn at any time
dapat dilakukan setiap saat dengan menggunakan cek, by using cheques, billet giro, other means of payment
bilyet giro, sarana perintah pembayaran lainnya sesuai orders following the provisions stipulated by Bank Mandiri
ketentuan yang ditetapkan Bank Mandiri Taspen. Taspen.
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PT Bank Mandiri Taspen
Produk Kredit Loan Product
• Kredit Mikro • Micro Loan
- Kredit Serbaguna Mantap (KSM) - Mantap Multipurpose Loans (KSM)
Kredit serbaguna Mantap (KSM) adalah fasilitas Mantap Multipurpose Loans (KSM) is loan given to
kredit yang diberikan kepada pegawai yang memiliki employees who have a fixed income or permanent
penghasilan tetap atau profesi tetap atau kepada profession or to certain target markets to finance
target market tertentu untuk membiayai berbagai various kinds of needs.
macam kebutuhannya.
- Kredit Serbaguna Mantap Perjanjian Kerja Waktu - Mantap Multipurpose Loan for Fixed Term Contract
Tertentu (KSM-PKWT) Agreement (KSM-PKWT)
Kredit multiguna yang diberikan kepada Pegawai Multi-purpose loan provided to Fixed Term Contract
Perjanjian Kontrak Waktu Tertentu (PKWT) dan Agreement (PKWT) Employees and requires that
mempersyaratkan Instansi/perusahaan/calon debitur Agencies/ companies/potential debtors must use Bank
wajib menggunakan layanan Payroll Bank minimal Payroll services at least until the loan is paid off for
sampai dengan kredit lunas untuk tujuan konsumsi. consumption purposes.
- Kredit Usaha Mantap (KUM) - Mantap Business Loans (KUM)
Kredit Usaha Mantap (KUM) adalah fasilitas kredit yang Mantap Business Loans (KUM) is loan given to micro
diberikan kepada pengusaha mikro untuk membiayai entrepreneurs to finance productive business needs for
kebutuhan usaha produktif baik untuk kebutuhan both investment needs and working capital needs.
investasi maupun kebutuhan modal kerja.
- Kredit Komunitas Mantap (KKM) - Mantap Community Loans (KKM)
Kredit Komunitas Mantap (KKM) adalah fasilitas kredit Mantap Community Loans (KKM) is loan given to
yang diberikan kepada anggota suatu komunitas usaha members of a business community or professional
atau organisasi profesi melalui pola kerjasama untuk organization through a pattern of cooperation to
membiayai berbagai macam kebutuhannya. finance various kinds of needs.
- Kredit Mantap Sejahtera (KMS) - Mantap Prosperous Loans (KMS)
Kredit Mantap Sejahtera (KMS) adalah kredit yang Mantap Prosperous Loans (KMS) is a loan given to
diberikan untuk Pegawai Bank Mandiri Taspen dengan employees of Bank Mandiri Taspen with the purpose of
tujuan penggunaan untuk pembelian rumah, renovasi using it to buy a house, renovate a house or purchase
rumah atau pembelian tanah/kavling siap bangun. land/lots ready to build.
- Kredit Usaha Rakyat (KUR) Mikro - People’s Business Loans (KUR) Micro
Kredit Usaha Rakyat (KUR) Mikro adalah kredit/ People’s Business Loans (KUR) Micro is credit/
pembiayaan modal kerja dan/atau investasi kepada financing of working capital and/or investment to
debitur individu/perseorangan, badan usaha dan/ individual/individual debtors, business entities and/or
atau kelompok usaha mikro yang produktif dan layak microbusiness groups that are productive and feasible
namun belum memiliki agunan tambahan atau agunan but do not have additional collateral or insufficient
tambahan belum cukup. additional collateral.
• Kredit Retail • Retail Loan
- Kredit Modal Kerja Retail Mantap (KMK-RM) - Retail Working Capital Credit Mantap (KMK-RM)
Kredit Modal Kerja Retail Mantap (KMK-RM) adalah Retail Working Capital Credit Mantap (KMK-RM) is a
fasilitas kredit yang diberikan kepada pengusaha credit facility that is given to individual entrepreneurs
perorangan maupun berbentuk badan usaha untuk or business entities to finance the company’s working
membiayai modal kerja perusahaan yang habis dalam capital that runs out in one business cycle and can be
satu siklus usaha dan dapat diperpanjang sesuai extended as needed, a maximum credit period of 120
kebutuhan , jangka waktu kredit maksimal 120 bulan months with a limit of above IDR200 million to IDR5
dengan limit diatas Rp200 juta sampai dengan Rp5 billion.
miliar.
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Profil Perusahaan
Company Profile
- Kredit Investasi Retail Mantap (KI-RM) - Retail Investment Credit Mantap (KI-RM)
Kredit Investasi Retail Mantap (KI –RM) adalah fasilitas Retail Investment Credit Mantap (KI-RM) is a credit
kredit yang diberikan kepada pengusaha perorangan facility that is given to individual entrepreneurs or
maupun berbentuk badan usaha untuk membiayai business entities to finance capital goods in the
barang – barang modal dalam rangka rehabilitasi, context of rehabilitation, expansion, establishment of
perluasan, pendirian proyek baru yang pelunasannya new projects with repayment of proceeds from capital
dari hasil usaha dengan barang modal yang dibiayai, goods financed, maximum credit period of 120 months
jangka waktu kredit maksimal 120 bulan dengan limit with a limit of more than IDR200 million up to IDR5
diatas Rp200 juta sampai dengan Rp5 miliar. billion.
- Kredit Konsumtif Retail Mantap (KK-RM) - Retail Consumptive Credit Mantap (KK-RM)
Kredit Konsumtif Retail Mantap (KK-RM) adalah kredit Retail Consumptive Credit Mantap (KK-RM) is credit
yang diberikan kepada perorangan untuk keperluan given to individuals for multipurposes (not business),
multiguna (bukan usaha), jangka waktu kredit a maximum credit period of 120 months with a limit of
maksimal 120 bulan dengan limit diatas diatas Rp200 above IDR200 million to IDR5 billion.
juta sampai dengan Rp5 miliar.
• Kredit Pensiun • Pension Loan
- Kredit Mantap Pensiun (KMP) - Mantap Pension Loans (KMP)
Kredit Mantap Pensiun (KMP) adalah fasilitas kredit Mantap Pension Loans (KMP) is loan given to
yang diberikan kepada pensiunan untuk tujuan pensioners for multipurpose consumptive purposes
konsumtif multiguna dengan angsuran tetap mencakup with fixed installments covering principal and interest
pokok dan bunga dimana angsuran dibayar selama where installments are paid for a certain period in
periode tertentu sesuai dengan yang diperjanjikan accordance with the agreed upon source of payment
dengan sumber pembayaran dari gaji pensiun bulanan. from monthly retirement salary.
- Kredit Mantap Pra Pensiun (KMPP) - Mantap Pre-Pension Loans (KMPP)
Kredit Mantap Pra pensiun (KMPP) adalah fasilitas Mantap Pre-Pension Loans (KMPP) is the loan given to
kredit yang diberikan kepada PNS, Anggota TNI, POLRI, civil servants, members of the TNI, POLRI, TNI/POLRI
Pegawai Sipil TNI/POLRI yang akan memasuki Batas Civil Servants who will enter a continuous Pension
Usia Pensiun (BUP) yang bersambungan dengan masa Age Limit (BUP) with the pension and payment of
pensiun dan pembayaran Gaji Pensiun melalui Bank. Retirement Salaries through the Bank.
- New Kredit Mantap Pra Pensiun (New KMPP) - New Mantap Pre-Pension Loan (New KMPP)
Fasilitas kredit yang diberikan kepada BUP dan Loan facilities provided to BUP and continued
dilanjutkan ke masa pensiun untuk tujuan konsumsi into retirement for consumption purposes with
dengan angsuran tetap mencakup pokok dan bunga, fixed installments covering principal and interest.
dimana angsuran dibayar dari gaji pegawai aktif dan Repayments are made through deductions from active
manfaat pensiun bulanan selama periode tertentu employee salaries and monthly pension benefits for a
sesuai yang diperjanjikan. certain period as agreed.
- Kredit Mantap Pra Pensiun Usaha (KMPP Usaha) - Mantap Pre-Pension Business Loans (KMPP Usaha)
Kredit Mantap Pra Pensiun Usaha (KMPP Usaha) Mantap Pre-Pension Business Loans (KMPP Usaha)
adalah fasilitas kredit yang diberikan kepada Pegawai is loan facility provided to Civil Servants (PNS), TNI/
Negeri Sipil (PNS), Anggota TNI/POLRI, dan Pegawai POLRI Members, and TNI/POLRI Civil Servants who
Sipil TNI/POLRI yang akan memasuki Batas Usia will enter the Retirement Age Limit (BUP) and continue
Pensiun (BUP) dan dilanjutkan ke masa pensiun untuk into retirement for capital purposes business, with
tujuan modal usaha, dengan angsuran tetap mencakup fixed installments including principal and interest
pokok dan bunga dimana angsuran dibayar selama wherein the installments are paid for a certain period
periode tertentu sesuai dengan yang diperjanjikan. in accordance with the agreement.
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PT Bank Mandiri Taspen
- New Kredit Mantap Pra Pensiun Usaha - New Mantap Pre-Pension Business Loan
(New KMPP Usaha) (New KMPP Usaha)
Fasilitas kredit yang diberikan kepada BUP dan Loan facilities provided to BUP and continued into
dilanjutkan ke masa pensiun untuk tujuan modal kerja/ retirement for working capital/business purposes with
usaha dengan angsuran tetap mencakup pokok dan fixed installments covering principal and interest. The
bunga, dimana angsuran dibayar dari gaji pegawai installments are paid from active employee salaries,
aktif, manfaat pensiun bulanan, dan pendapatan usaha monthly pension benefits, and business income during
selama periode tertentu sesuai yang diperjanjikan. a certain period as agreed.
- Kredit Mantap Usaha Pensiun (KMUP) - Mantap Pension Business Loans (KMUP)
Kredit Mantap Usaha Pensiun (KMUP) adalah fasilitas Mantap Pension Business Loans (KMUP) is loan given
kredit yang diberikan kepada wirausaha yang memiliki to entrepreneurs who have additional income from
tambahan penghasilan dari Gaji Pensiun untuk tujuan Retirement Salaries for the purpose of business capital
modal usaha dengan angsuran tetap mencakup pokok with fixed installments covering principal and interest
dan bunga dimana angsuran dibayar selama periode where installments are paid for a certain period in
tertentu sesuai dengan yang diperjanjikan dengan accordance with the agreed upon with sources of
sumber pembayaran dari hasil usaha dan Gaji Pensiun payment from business income and monthly Pension
bulanan. Salaries.
• Kredit Agunan Tunai • Cash Collateral Loan
Kredit dengan Agunan Tunai adalah fasilitas kredit yang Loan with Cash Collateral is a credit facility provided to
diberikan kepada nasabah perorangan, usaha perorangan individual customers, individual businesses or business
atau badan usaha dengan agunan Deposito Bank Mandiri entities with Bank Mandiri Taspen Deposit collateral.
Taspen.
• Kredit Tanpa Agunan • Unsecured Loans
- Kredit Tanpa Agunan Pegawai Tetap Aktif - Non-Collateral Loan for Permanent Active Employees
Kredit yang diberikan kepada Pegawai Aktif PNS, Loan given to Active Civil Servants, TNI/POLRI
Anggota TNI/POLRI, Pegawai Sipil TNI/POLRI, dan Members, TNI/POLRI Civil Servants, and BUMN/
Pegawai BUMN/BUMD/Swasta yang berstatus BUMD/Private Company Employees who have
pegawai tetap untuk membiayai berbagai macam permanent employee status to finance various kinds of
kebutuhannya. needs.
- Kredit Tanpa Agunan Pegawai Kontrak Aktif - Non-Collateral Loan for Active Contract Employees
Kredit yang diberikan kepada Pegawai Pemerintah Loan given to Government Employees with Work
dengan Perjanjian Kerja (PPPK), Pegawai Pemerintah Agreements (PPPK), Non-Civil Servant Government
Non Pegawai Negeri (PPNPN), Pegawai Penyedia Employees (PPNPN), Individual Other Service
jasa Lainnya Perorangan (PJLP) dan Pegawai BUMN/ Provider Employees (PJLP) and BUMN/BUMD/Private
BUMD/Swasta yang berstatus pegawai kontrak untuk Employees who have contract employee status to
membiayai berbagai macam kebutuhannya. finance various kinds of needs.
• Kredit Kendaraan Bermotor Joint Financing • Joint Financing Motor Vehicle Loan
Fasilitas kredit kepemilikan kendaraan bermotor yang Motor vehicle ownership loan facilities provided by
diberikan oleh Multifinance dan Bank melalui pola Multifinance and Banks through a financing pattern (joint
pembiayaan (joint finance) sesuai dengan porsi pembiayaan finance) in accordance with the agreed financing portion.
yang disepakati.
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Profil Perusahaan
Company Profile
Jasa Layanan Services
• Mantap Cash Management • Mantap Cash Management
Mantap Cash Management adalah layanan pengelolaan Mantap Cash Management is a financial management
keuangan yang ditujukan bagi Nasabah non-perorangan service intended for non-individual customers (institutions)
(institusi) dimana, Nasabah dapat melakukan pengelolaan where customers can manage their finances directly
keuangannya langsung melalui fasilitas online secara real- through real- time online facilities via web applications.
time melalui web aplikasi. Fitur Mantap Cash Management Mantap Cash Management features include:
antara lain:
a. Informasi Rekening. Nasabah mendapatkan informasi a. Account Information. Customers get account
rekening dan transaksi perusahaan yang meliputi information and company transactions which include
rekening koran dan posisi saldo per rekening kelolaan current accounts and balance positions per registered
perusahaan yang didaftarkan serta laporan rekening company managed account and institutional account
Institusi yang dapat diunduh dalam format pdf. reports that can be downloaded in a pdf format.
b. Transfer. Memberikan akses untuk melakukan aktivitas b. Transfer. Provides access to conduct outgoing transfer
transfer keluar, yaitu pemindahan dana dari satu activities, namely the transfer of funds from one account
rekening ke rekening lainnya di Bank Mantap serta to another at Bank Mantap as well as remittances to
pengiriman uang ke rekening Bank domestik (transfer domestic bank accounts (online transfers, SKN/RTGS,
online, SKN/RTGS, BIFast). BIFast).
c. Payroll. Nasabah dapat melakukan pembayaran gaji/ c. Payroll. Customers can make salary/wage payments
upah untuk karyawannya dengan mudah menggunakan for their employees easily using a security mechanism
mekanisme pengamanan terhadap perubahan data against changes in wage data and the sustainability
upah dan kesesuaian nomor rekening serta nama of account numbers and names of account holders.
dari pemilik rekening. Saat ini mengakomodir payroll Currently accommodating payroll with Bank Mandiri
dengan rekening tujuan Bank Mandiri Taspen (one to Taspen destination account (one to many bulk
many bulk payment). payment).
d. Pembayaran pajak, memberikan kemudahan Nasabah d. Tax payment. Providing convenience for customers
guna memenuhi kewajiban pembayaran pajak (DJA, to fulfill tax payment obligations (DJA, DGT, DGCE),
DJP, DJBC), Penerimaan negara yang dibayarkan state revenues paid using the MPN G3 billing system
menggunakan sistem billing MPN G3 antara lain: include: Taxes, Customs and Excise, Non-Tax State
Pajak, Bea dan Cukai, Penerimaan Negara Bukan Revenue (NTSR), Expenditure Refunds, Non-Budgetary
Pajak (PNBP), Pengembalian Belanja, Penerimaan Non Revenue, and Financing Revenue.
Anggaran, dan Penerimaan Pembiayaan.
• Movin by Bank Mandiri Taspen • Movin by Bank Mandiri Taspen
Movin by Bank Mandiri Taspen merupakan layanan Movin by Bank Mandiri Taspen is an electronic channel
elektronik chanel dari Bank untuk melakukan transaksi service from the bank to conduct financial and non-financial
finansial dan non finansial dengan fitur-fitur seperti cek transactions with features such as checking balances,
saldo, transfer, tranfer BI Fast, bayar tagihan, top up transfers, BI Fast transfers, paying bills, topping up
e-wallet, beli pulsa dan token listrik, tarik tunai di merchant e-wallets, buying credit and electricity tokens, withdrawing
yang telah bekerjasama, dan lainnya seperti cek deposito, cash at merchants who have collaborated, and others such
lokasi ATM dan lokasi kantor Cabang serta absen pensiun as checking deposits, ATM locations and branch office
bagi nasabah pensiunan. locations and pension absences for retired customers.
• Referensi Bank • Bank’s Reference
Surat keterangan yang diterbitkan oleh Bank Mandiri It is certificate issued by Bank Mandiri Taspen at the
Taspen atas dasar permintaan nasabah perorangan request of individual or corporate customers for certain
maupun perusahaan untuk tujuan tertentu yang bersifat purposes that are non-binding, non-promising and provide
tidak mengikat, tidak menjanjikan dan tidak memberikan no guarantee as a reference that the customer is well
jaminan sebagai referensi bahwa nasabah dikenal baik known by the bank (customer bona fides).
oleh bank (bonavitas nasabah).
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PT Bank Mandiri Taspen
• Transfer • Transfer
Jasa pengiriman uang yang dilaksanakan atas permintaan Money transfer services carried out on request and for
dan untuk kepentingan nasabah. Untuk memberikan the benefit of customers to provide convenience in money
kemudahan dalam transaksi pengiriman uang/pembayaran transfer/ payment transactions in rupiah currency at
dalam mata uang rupiah dengan biaya yang kompetitif. competitive costs.
• Layanan Pembayaran (Online Payment) • Payment Service (Online Payment)
Layanan Pembayaran Bank Mandiri Taspen dapat Bank Mandiri Taspen Payment Services can be carried out
dilakukan di seluruh Kantor Cabang Bank Mandiri Taspen, at all Bank Mandiri Taspen branch offices so that customers
agar nasabah dapat melakukan pembayaran tagihan pasca can make postpaid bill payments as well as purchase
bayar maupun pembelian token listrik prabayar dan pulsa prepaid electricity tokens and cellular phone credit.
telepon seluler.
• Inkaso • Inkaso
Layanan Bank Mandiri Taspen untuk penagihan Bank Mandiri Taspen services for billing payments for
pembayaran atas surat/ dokumen berharga kepada valuable letters/documents to third parties in other
pihak ketiga di tempat atau kota lain di dalam negeri places or cities in the country by providing convenience
dengan memberikan kemudahan kepada Nasabah dalam to Customers in collecting payments for documents at
penagihan pembayaran atas warkat-warkat dengan biaya competitive costs.
yang kompetitif.
• Agen Penjual Efek Reksa Dana • Mutual Fund Selling Agent
Kerja sama dengan Mandiri Sekuritas untuk Sub Mitra Collaboration with Mandiri Sekuritas for Sub Distribution
Distribusi Penjualan Surat Berharga Negara (SBN) Ritel. Partners for Retail Government Securities (SBN) Sales. The
Produk yang ditawarkan adalah Sukuk Ritel (SR) seri products offered are Retail Sukuk (SR) SR017 series, Retail
SR017, Obligasi Negara Ritel (ORI) seri ORI022, Sukuk State Bonds (ORI) ORI022 series, Retail Sukuk (ST) ST009
Ritel (ST) seri ST009. series.
• QRIS Acquirer • QRIS Acquirer
QRIS Acquirer adalah layanan pembayaran non tunai pada QRIS Acquirer is a non-cash payment service for merchants
merchant agar customernya dapat melakukan pembayaran that their customers can make payments using Bank
menggunakan scan QRIS terstandarisasi Bank Indonesia Indonesia standardized QRIS scans that are generated
yang di generate secara dinamis maupun statis. dynamically or statically.
• Virtual Account • Virtual Account
Layanan produk yang berfungsi untuk mempermudah A product service that serves to facilitate merchants in
merchant dalam melakukan rekonsiliasi pembayaran. reconciling payments. Virtual Account Number is an account
Nomor Virtual Account adalah nomor rekening atau number or unique identification that has a parent account
identifikasi unik yang memiliki induk rekening dan and used to conduct financial transactions, especially in the
digunakan untuk melakukan transaksi keuangan, terutama context of non-cash or electronic transactions.
dalam konteks transaksi non-tunai atau elektronik.
• WhatsApp Banking • WhatsApp Banking
Layanan Bank Mandiri Taspen untuk memberikan informasi A Services to provide information to customers to find out
kepada nasabah untuk dapat mengetahui informasi produk information on Bank Mandiri Taspen products and services.
dan layanan Bank Mandiri Taspen. Layanan WhatsApp WhatsApp Banking service can be accessed via WhatsApp
Banking dapat diakses melalui WhatsApp Messenger Messenger using a smartphone or tablet.
menggunakan smartphone atau tablet
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Profil Perusahaan
Company Profile
DISTRIBUTION 1
DISTRIBUTION 8
DISTRIBUTION 2
DISTRIBUTION 4
DISTRIBUTION 6
DISTRIBUTION 3
Wilayah Operasional DISTRIBUTION 5
Operational Area
Tabel Jaringan Kantor Bank Mandiri Taspen 5 (Lima) Tahun Terakhir
Table of the Last 5 Years Bank Mandiri Taspen’s Office Network
Jenis Kantor
2025 2024 2023 2022 2021
Office Type
Kantor Pusat Operasional
1 1 1 1 1
Operational Headquarters
Koordinator Wilayah
9 9 9 7 5
Regional Coordinator
Kantor Cabang
39 39 39 40 41
Branch Office
Kantor Cabang Pembantu
250 250 251 247 240
Sub-branch Office
*
Sesuai Peraturan otoritas Jasa Keuangan (POJK) Nomor 12/POJK.03/2021 tentang Bank Umum, Kantor kas dan Kantor Cabang Pembantu Mobile dicatatkan sebagai KCP.
**
Pada tahun 2016 Bank Mandiri Taspen mulai memanfaatkan jaringan ATM Bank Mandiri.
*
In accordance with OJK Regulation Number 12/POJK.03/2021 concerning Commercial Banks, Cash Offices and Mobile Sub-Branch Offices are registered as KCP.
**
In 2016 Bank Mandiri Taspen began to utilize the Bank Mandiri ATM network.
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PT Bank Mandiri Taspen
DISTRIBUTION 9
DISTRIBUTION 7
Jenis Kantor
2025 2024 2023 2022 2021
Office Type
Kantor Kas*
- - - - -
Cash Office*
Kantor Fungsional
1 1 1 3 3
Functional Office
Kantor Cabang Pembantu Mobile*
- - - 148 148
Mobile Sub-Branch Office*
ATM** 12,972 12,892 15,344 13,068 15,344
Keterangan: Bersamaan dengan pemindahan alamat Kantor Pusat Ke Jakarta dari Bali, Ijin KPO dipisah menjadi KP dan KC sesuai dengan ketentuan pemindahan alamat KP.
Note: in conjunction with the relocation of the Head Office address to Jakarta from Bali, the KPO license was separated into Head Office (HO) and Branch Office (BO)
in accordance with the KP address transfer provisions.
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Profil Perusahaan
Company Profile
Data Jaringan Kantor per Provinsi Tahun 2025
Table of Office Network Data per Province in 2025
Izin Kantor
Provinsi Office Permit
Distribution
Province
KPO KC KCP KF Grand Total
Distribution 1 Nanggroe Aceh Darussalam - - - - -
Sumatera Utara /North Sumatera - 2 14 16
Sumatera Barat / West Sumatera - 1 7 - 8
Riau - 1 6 - 7
Kepulauan Riau / Riau Islands - 1 1 - 2
Distribution 2 Jambi - 1 4 - 5
Bengkulu - 1 4 - 5
Sumatera Selatan / South Sumatera - 1 6 - 7
Lampung - 1 6 - 6
Bangka Belitung - - 2 - 2
Distribution 3 DKI Jakarta (Jabodetabek) 1 1 10 12
Banten - 1 5 - 6
Jawa Barat / West Java - 1 7 - 8
Distribution 4 Jawa Barat / West Java - 3 24 - 27
Distribution 5 Daerah Istiwewa Yogyakarta
- 1 5 - 6
Special Region of Yogyakarta
Jawa Tengah / Central Java - 4 30 - 34
Distribution 6 Jawa Timur / East Java - 4 35 - 39
Distribution 7 Bali - 2 21 1 24
Nusa Tenggara Barat - 1 6 - 7
Nusa Tenggara Timur - 1 7 - 8
Distribution 8 Kalimantan Barat / West Kalimantan - 1 5 - 6
Kalimantan Selatan / South Kalimantan - 1 4 - 5
Kalimantan Tengah / Central Kalimantan - 1 4 - 5
Kalimantan Timur / East Kalimantan - 1 3 - 4
Kalimantan Utara / North Kalimantan - - 2 - 2
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PT Bank Mandiri Taspen
Izin Kantor
Provinsi Office Permit
Distribution
Province
KPO KC KCP KF Grand Total
Distribution 9 Sulawesi Utara/ North Sulawesi - 1 4 - 5
Gorontalo - - 1 - 1
Sulawesi Barat / West Sulawesi - - 2 - 2
Sulawesi Selatan / South Sulawesi - 1 9 - 10
Sulawesi Tengah/ Central Sulawesi - 1 4 - 5
Sulawesi Tenggara/ Southeast Sulawesi - 1 4 - 5
Maluku - 1 2 - 3
Maluku Utara/ North Maluku - - 1 - 1
Papua Barat Daya/ Southwest Papua - - - - -
Papua Barat / West Papua - 1 1 - 2
Papua - 1 2 - 3
Papua Pegunungan/ Highland Papua - - - - -
Papua Selatan/ South Papua - - 1 - 1
GRAND TOTAL 1 39 250 1 291
KPO : Kantor Pusat Operasional KCP : Kantor Cabang Pembantu
Operational Headquarters Sub-branch Office
KC : Kantor Cabang KF : Kantor Fungsional
Branch Office Functional Office
Inovasi Outlet dan ATM Outlet and ATM Innovation
Sejalan dengan pengembangan bisnis yang telah direncanakan In line with the business development that has been planned,
Bank Mandiri Taspen terus berupaya meningkatkan strategi Bank Mandiri Taspen continues to improve its marketing
pemasarannya dengan melakukan terobosan dan inovasi strategy by making breakthroughs and innovations in terms of
dari segi produk maupun pelayanan dengan berusaha products and services by trying to accommodate all customer
mengakomodir segala kebutuhan nasabah. Salah satu needs. One of Bank Mandiri Taspen's breakthroughs is
terobosan Bank Mandiri Taspen yaitu melaksanakan inovasi implementing outlet innovation.
outlet.
Dari segi tampilan outlet Bank Mandiri Taspen mengalami In terms of appearance, Bank Mandiri Taspen outlets
transformasi yang signifikan dibandingkan sebelumnya dengan experiences a significant transformation compared to the
menyesuaikan pada target nasabahnya, salah satunya nasabah previous one by adjusting their target customers, one of whom
pensiunan, sehingga outlet di desain menyesuaikan kebutuhan is pension customers, so that the outlet is designed to adjust
pensiunan. Bank Mandiri Taspen telah memberikan layanan the needs of pensioners. Bank Mandiri Taspen has provided
ruang kesehatan yang dilengkapi dengan tempat tidur periksa, health room services equipped with check beds, wheelchairs,
kursi roda, tabung oksigen, obat-obatan dan sarana kesehatan oxygen cylinders, medicines and other health facilities to serve
lainnya untuk melayani nasabah pada waktu tertentu. Di customers at certain times. In addition, the design of furniture
samping itu, design furniture menggunakan soft tase color, uses a soft tase color, ergonomic design, the chair which is not
desain ergonomis, kursi tidak terlalu rendah dan empuk too low and soft, making it easier for pension custormers to
sehingga memudahkan nasabah pensiunan untuk beraktivitas move and provide comfort.
dan memberikan rasa nyaman.
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Profil Perusahaan
Company Profile
Bank Mandiri Taspen juga menyiapkan fasilitas Graha Mantap, Bank Mandiri Taspen also prepares Graha Mantap facilities,
yaitu berupa fasilitas tempat yang disediakan bagi para which was a place provided for retirees to carry out
pensiunan untuk melakukan kegiatan otentifikasi dengan authentication activities comfortably and can be used as a
nyaman dan bisa dimanfaatkan sebagai tempat kegiatan- venue for retirees’ activities.
kegiatan para pensiunan.
Bank Mandiri Taspen juga telah menyediakan toilet disabilitas Bank Mandiri Taspen has also provided disability toilets
yang didesain bagi nasabah yang berkebutuhan khusus. Toilet designed for customers with special needs. The toilet is
didesain dengan lebar, akses sesuai ukuran kursi roda dan designed with a wide, access to the size of a wheelchair and
pendamping, dilengkapi dengan railing pengaman di dinding. companion, equipped with a safety railing on the wall.
Terkait dengan jaringan ATM, sejak tahun 2016 Bank With regard to the ATM network, since 2016, Bank Mandiri
Mandiri Taspen bekerja sama dengan Bank Mandiri untuk Taspen has collaborated with Bank Mandiri to utilize Bank
memanfaatkan jaringan ATM Bank Mandiri, dengan demikian Mandiri’s ATM network. Accordingly, Bank Mandiri Taspen
nasabah Bank Mandiri Taspen dapat menggunakan Switching customers were able to use Bank Mandiri’s switching system,
Bank Mandiri agar Pemegang kartu ATM Bank Mandiri Taspen enabling holders of Bank Mandiri Taspen ATM cards (Issuer) to
(Issuer) dapat bertransaksi di mesin ATM BMRI (Acquirer) yang conduct transactions at Bank Mandiri ATM machines (Acquirer),
berjumlah 15.344 buah di seluruh Indonesia dan Terdapat totaling 15,344 units across Indonesia. In addition, 78 Bank
78 cabang Bank Mandiri Taspen yang difasilitasi dengan Mandiri Taspen branches were equipped with Bank Mandiri
Mesin ATM Bank Mandiri, Sedangkan untuk Transaksi bisa ATM machines. Transactions could also be conducted through
menggunakan seluruh Jaringan ATM Mandiri, ATMB dan ATM the entire Bank Mandiri ATM network, ATM Bersama, and ATM
Merah putih. Dasar perjanjian kerjasama tersebut tertuang Merah Putih networks. The basis for this collaboration was set
dalam perjanjian No. DBT.TBR/PKS/011/2016 dan No. DIR. out in Cooperation Agreements No. DBT.TBR/PKS/011/2016
PKS/021B/IV/2016 tanggal 4 April 2016 dan terakhir di and No. DIR.PKS/021B/IV/2016 dated April 4, 2016, and
addendum dengan Perjanjian Kerja Sama No. DIR.ADD/006/ most recently amended through Addendum Cooperation
IV/2021 dan No. JRB.TBR/PKS/TBB.147/2021 tanggal 05 April Agreements No. DIR.ADD/006/IV/2021 and No. JRB.TBR/PKS/
2021. Dengan adanya sinergi tersebut Bank Mandiri Taspen TBB.147/2021 dated April 5, 2021. Through this synergy,
menutup seluruh ATM Bank Mandiri Taspen. Bank Mandiri Taspen subsequently closed all of its own ATM
machines.
Mandiri Agen Mandiri Agent
Mandiri Agen merupakan kerjasama dengan Bank Mandiri Mandiri Agent is a collaboration with Bank Mandiri in providing
dalam menyediakan layanan keuangan dan kemudahan akses financial services and easy access to transactions through
transaksi melalui Mandiri Agen bagi nasabah Bank Mandiri Mandiri Agent for Bank Mandiri Taspen customers. The target
Taspen. Target Pengguna dalam Mandiri Agen ini adalah users of this Mandiri Agent are Bank Mandiri Taspen customers
Nasabah Bank Mandiri Taspen yang memiliki Kartu Debit. who have Debit Cards. Implementation areas of Mandiri Agents
Wilayah Implementasi dari Mandiri Agen seluruh Indonesia. include all Mandiri Agents throughout Indonesia. Currently, all
Saat ini seluruh nasabah Bank Mandiri Taspen yang telah Bank Mandiri Taspen customers who have a debit card with a
memiliki kartu debit dengan lokasi jauh dari Cabang dapat remote location from the branch can utilize the Mandiri Agent
memanfaatkan jaringan Mandiri Agen kelolaan Bank Mandiri network managed by Bank Mandiri for financial transactions
untuk bertransaksi keuangan seperti tarik tunai, transfer, serta such as cash withdrawals, transfers, and payments and
pembayaran dan pembelian. purchases.
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PT Bank Mandiri Taspen
Daftar Keanggotaan Asosiasi
List of Association Membership
Sebagai lembaga jasa keuangan, Bank Mandiri Taspen As a financial services institution, Bank Mandiri Taspen joined
bergabung dan aktif di berbagai asosiasi atau lembaga yang and was active in various associations or institutions relevant
relevan dengan bisnis utama Perusahaan. Dengan demikian, to the Company’s main business. Thus, the Bank could follow
Bank bisa mengikuti perkembangan, isu atau topik terbaru, the latest developments, issues or topics, as well as exchange
serta saling bertukar informasi dan memberikan saran/ information and provide suggestions/input for mutual progress.
masukan untuk kemajuan bersama. Selama tahun 2025, Bank During 2025, Bank Mandiri Taspen joined the following
Mandiri Taspen bergabung di asosiasi/perhimpunan/lembaga associations/ associations/institutions:
nasional berikut:
1. Badan Musyawarah Perbankan Daerah (BMPD) Bali 1. BMPD (Regional Banking Consultative Body) Bali
2. Perbanas 2. Perbanas
3. Ikatan Bankir Indonesia (IBI) 3. Indonesian Bankers Association (IBI)
4. Badan Musyawarah Perbankan Daerah (BMPD) 4. Regional Banking Consultative Body (BMPD)
5. Forum Komunikasi Lembaga Jasa Keuangan (FKLJK) 5. Communication Forum for Financial Services Institutions
(FKLJK)
6. Lembaga Alternatif Penyelesaian Sengketa Perbankan 6. Alternative Indonesian Banking Dispute Resolution
Indonesia (LAPSI) Institution (LAPSI)
7. Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa 7. Alternative Dispute Resolution Institution for the Financial
Keuangan (LAPS-SJK) Services Sector (LAPS-SJK)
8. Asosiasi Sistem Pembayaran Indonesia (ASPI) 8. Indonesian Payment System Association (ASPI)
9. Forum Komunikasi Direktur Kepatuhan Perbankan (FKDKP) 9. Association of Government Securities Merchants (FKDKP)
10. Forum Komunikasi Direktur Operasional Perbankan 10. Association of Government Operational Merchants
(FKDOP) (FKDOP)
11. Ikatan Akuntan Indonesia (IAI) 11. Indonesian Accountants Association (IAI)
12. Association Cambiste Internationale (ACI) 12. Association Cambiste Internationale (ACI)
2025 Annual Report 111
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Profil Perusahaan
Company Profile
Struktur Organisasi
Organizational Structure
Seiring dengan perkembangan bisnis Bank, Struktur Organisasi In line with the Bank’s business development, the organizational
Bank Mandiri Taspen telah mengalami beberapa kali structure of Bank Mandiri Taspen has undergone several
perubahan. Sehubungan dengan perubahan komposisi Direksi changes. Following changes in the composition of the Board
sesuai dengan RUPS Luar Biasa tanggal 4 Desember 2025, of Directors as resolved at the Extraordinary General Meeting
Bank telah menetapkan struktur organisasi baru yang disahkan of Shareholders (EGMS) held on December 4, 2025, the
berdasarkan Keputusan Direksi Nomor KEP.DIR/049/III/2026 Bank established a new organizational structure, which was
tanggal 9 Maret 2026 tentang Perubahan Struktur Organisasi formalized under the Board of Directors Decree No. KEP.
PT Bank Mandiri Taspen, di mana perubahan tersebut turut DIR/049/III/2026 dated March 9, 2026, concerning Changes
diikuti dengan penyesuaian pada susunan Pejabat Eksekutif. to the Organizational Structure of PT Bank Mandiri Taspen.
These changes were also accompanied by adjustments to the
composition of Executive Officers.
Dewan Komisaris Direktur Utama
Board of Commissioners President Director
Komite Komite Remunerasi Panji Irawan
Komite Audit Pemantau Risiko dan Nominasi
Audit Committee Risk Monitoring Remuneration and
Committee Nomination Committee
Funding Transformasi &
Bisnis Pengembangan Usaha
(Retail & Network)
Mahrauza Purnaditya* Rizky Olyvia Nasution* Noer Fajrieansyah*
Internal Audit Productive Loan Funding & Investment Strategic Business
Product Development
M. Jacobie Henry Widojono Mohamad Razif
Susi Melinda Panggabean Agus Syaiful Anwar
Office of Chief Economist Consumer Loan
Distribution Network Operational & Service
Strategic Excellence
Barli Suryanta Erlinda Rusda
Tiara Mayasari (Pj.) Pande Putu Rambiawan (Pj.)
Pension & Business
Management Portfolio Management Strategic Digital &
Corporate Transformation
Directorate Mochammad Azis Yusup Erlinda Rusda
–
SEVP
Treasury & FI
Division Transformation Task Force
Lalla Nurlaty Suri
• Tambos Hutabarat
Department • Harsono Rudi Firnadi
Komite IT Komite Kredit Komite ALCO Komite Manajemen Risiko Komite Kebijakan Perkreditan
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PT Bank Mandiri Taspen
Nama anggota Dewan Komisaris yaitu sebagai berikut: Names of the members of the Board of Commissioners are as follows:
1. Junaidi Hisom* : Komisaris Utama Independen 1. Junaidi Hisom* : Independent President Commissioner
2. Suhajar Diantoro** : Komisaris 2. Suhajar Diantoro** : Commissioner
3. Boedi Armanto : Komisaris Independen 3. Boedi Armanto : Independent Commissioner
4. Prasetio* : Komisaris Independen 4. Prasetio* : Independent Commissioner
5. Marjana*** : Komisaris Independen 5. Marjana*** : Independent Commissioner
6. Suwartini* : Komisaris Independen 6. Suwartini* : Independent Commissioner
7. Edi Eko Cahyono*** : Komisaris 7. Edi Eko Cahyono*** : Commissioner
* Diangkat berdasarkan Keputusan Sirkuler Pemegang Saham tertanggal 04 Desember * Appointed based on the Circular Resolution of the Shareholders dated 4 December
2025 dan telah efektif menjabat setelah dinyatakan lulus Penilaian Kemampuan dan 2025 and has been effective upon passing the Fit and Proper Test conducted by the
Kepatutan (PKK) oleh Otoritas Jasa Keuangan Financial Services Authority (OJK).
** Diangkat sebagai Komisaris Independen berdasarkan Keputusan Sirkuler Pemegang ** Appointed as an Independent Commissioner based on the Circular Resolution of the
Saham tertanggal 27 Juni 2023, dialihtugaskan menjadi Komisaris berdasarkan Shareholders dated 27 June 2023, reassigned as Commissioner based on the Circular
Keputusan Sirkuler Pemegang Saham tertanggal 27 Juni 2024 dan sedang dalam Resolution of the Shareholders dated 27 June 2024, and currently
proses Uji Penilaian Kemampuan dan Kepatutan oleh Otoritas Jasa Keuangan
*** Diangkat berdasarkan Keputusan Sirkuler Pemegang Saham tertanggal 04 Desember *** Appointed based on the Circular Resolution of the Shareholders dated 4 December
2025 dan sedang dalam proses Uji Penilaian Kemampuan dan Kepatutan (PKK) oleh 2025 and currently undergoing the Fit and Proper Test conducted by the Financial
Otoritas Jasa Keuangan Services Authority (OJK).
Nama anggota Komite di bawah Dewan Komisaris per 31 Desember The members of the Committees under the Board of Commissioners as
2025 yaitu sebagai berikut: of 31 December 2025 are as follows:
1. Komite Audit: Boedi Armanto (Ketua Merangkap Anggota), Rety 1. Audit Committee: Boedi Armanto (Chairman concurrently serving
Listya Handayani (Anggota Pihak Independen), dan Agus Slamet as Member), Rety Listya Handayani (Independent Member), and
Riyadi (Anggota Pihak Independen). Agus Slamet Riyadi (Independent Member).
2. Komite Remunerasi dan Nominasi: Boedi Armanto (Anggota), dan 2. Remuneration and Nomination Committee: Boedi Armanto
Hendro Triendarto (Anggota ex-officio Merangkap Sekretaris). (Member) and Hendro Triendarto (ex-officio Member concurrently
serving as Secretary).
3. Komite Pemantau Risiko: Boedi Armanto (Ketua merangkap 3. Risk Monitoring Committee: Boedi Armanto (Chairman concurrently
Anggota), Wignyo M. Mulyono (Anggota Pihak Independen), dan serving as Member), Wignyo M. Mulyono (Independent Member),
Putut Sukoco Ardi (Anggota Pihak Independen). and Putut Sukoco Ardi (Independent Member). Nama anggota Komite
di bawah Direksi disampaikan pada Bab Corporate Governance.
Nama anggota Komite di bawah Direksi disampaikan pada Bab The members of the Committees under the Board of Directors are
Corporate Governance. presented in the Corporate Governance chapter.
Wakil Direktur Utama
Vice President Director
Rudi As Aturridha*
Compliance
IT & Digital Keuangan & Risk
& Human Resource
Henrisa Yunan Lubis* Rio Lanasier Rima Cahyani
SEVP Operations
Freddy Kurnianto
Central Operation Compliance Strategy & Performance Corporate Secretary
Management & Legal
Sang Ketut Miasa Sisi Rahmina
Argi Ginanjar (Pj.) Tulus Parulian Hutabarat (Pj.)
Credit Operation Human Capital
Accounting Strategic Procurement
& Asset Management
Aris Sunandar Hendro Triendarto
Anggraini Kusumojati (Pj.)
Sangkot Parangin Angin
Digital Banking Operation Risk Business Control
Risk Management
Pangrukti Kisbandini Aditya Subiyanto
Roni Girsang
APUPPT & PPPSPM Credit Risk Approval
IT Planning & Development
Hendi Hadianto –
CISO * Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025
dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa Keuangan.
Purnama Sulfa Syukur
Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025
and is currently in the process of the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
Digital Transformation
–
2025 Annual Report 113
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Profil Perusahaan
Company Profile
Profil Direksi
Directors Profile
Panji Irawan
Direktur Utama
President Director
Lahir di Jakarta pada tahun 1965. Domisili / Domicile: Warga negara Indonesia
Usia 60 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Jakarta in 1965.
Age 60 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Agricultural & Resource Economics dari Institut Pertanian Bogor, • Bachelor’s degree in Agricultural & Resource Economics from Institut Pertanian
Bogor (1989). Bogor, Bogor (1989).
• Master of Business Administration in Risk Management dari Universitas • Master of Business Administration in Risk Management from Universitas
Indonesia, Depok (2025). Indonesia, Depok (2025).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Perbankan Kualifikasi 7, LSP Lembaga Sertifikasi Profesi Banking Risk Management Certification – Qualification Level 7, issued by the Banking
Perbankan. Professional Certification Institute (LSP Perbankan).
Riwayat Jabatan Job History
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Direktur Utama Bank Mandiri Taspen untuk pertama kalinya Appointed as President Director of Bank Mandiri Taspen for the first time since
sejak 04 Desember 2025 berdasarkan Akta Keputusan Sirkuler No. 25 tahun December 4, 2025, based on the Circular Resolution Deed No. 25 of 2025 dated
2025 tanggal 18 Desember 2025, efektif menjabat setelah lulus uji Penilaian December 18, 2025, and effectively assumed office after passing the Fit and
Kemampuan dan Kepatutan OJK pada 21 Januari 2026. Proper Test conducted by the Otoritas Jasa Keuangan on January 21, 2026.
Rangkap Jabatan Concurrent Position
• Ketua/Anggota tetap yang memiliki hak suara Asset and Liability Committee • Chairman/permanent member with voting rights of the Asset and Liability
(ALCO) Bank Mandiri Taspen. Committee (ALCO) of Bank Mandiri Taspen.
• Anggota tidak tetap yang memiliki hak suara Komite Teknologi Informasi • Non-permanent member with voting rights of the Information Technology
Bank Mandiri Taspen. Committee of Bank Mandiri Taspen.
• Ketua/anggota tetap yang memiliki hak suara Komite Kebijakan • Chairman/permanent member with voting rights of the Credit Policy
Perkreditan Bank Mandiri Taspen. Committee of Bank Mandiri Taspen.
Tidak memiliki jabatan pada perusahaan terbuka lainnya. Does not hold any position in other public companies.
Pengalaman Kerja Work Experience
• Dept Head Treasury Trading PT Bank Mandiri (Persero) Tbk (2003–2004) • Department Head of Treasury Trading, PT Bank Mandiri (Persero) Tbk
(2003–2004).
• Dept Head Trading PT Bank Mandiri (Persero) Tbk (2004–2008). • Department Head of Trading, PT Bank Mandiri (Persero) Tbk (2004–2008).
• Dept Head Debt & Capital Market PT Bank Mandiri (Persero) Tbk (2008–2010). • Department Head of Debt & Capital Market, PT Bank Mandiri (Persero) Tbk
(2008–2010).
• Pj. Group Head Treasury PT Bank Mandiri (Persero) Tbk (2010–2011). • Acting Group Head of Treasury, PT Bank Mandiri (Persero) Tbk (2010–2011).
• Komisaris PT Mandiri Sekuritas (2010–2016). • Commissioner, PT Mandiri Sekuritas (2010–2016).
• Group Head Treasury PT Bank Mandiri (Persero) Tbk (2011–2016). • Group Head of Treasury, PT Bank Mandiri (Persero) Tbk (2011–2016).
• Direktur Treasury & Internasional PT Bank Negara Indonesia (Persero) Tbk • Director of Treasury & International, PT Bank Negara Indonesia (Persero) Tbk
(2016–2018). (2016–2018).
• Direktur Keuangan & Strategi PT Bank Mandiri (Persero) Tbk (2018-2019). • Director of Finance & Strategy, PT Bank Mandiri (Persero) Tbk (2018–2019).
• Direktur Operasional PT Bank Mandiri (Persero) Tbk (2019–2020). • Director of Operations, PT Bank Mandiri (Persero) Tbk (2019–2020).
• Direktur Treasury & International Banking PT Bank Mandiri (Persero) Tbk • Director of Treasury & International Banking, PT Bank Mandiri (Persero) Tbk
(2020–2023). (2020–2023).
• Konsultan bidang Banking, Treasury, Finance, Economy, Capital Market, • Consultant in Banking, Treasury, Finance, Economics, Capital Markets, Strategic
Strategic Management, dan Risk Management (2023–2024). Management, and Risk Management (2023–2024).
• Tim Perancang BPI Danantara bidang Finance, Treasury, Governance, Risk, dan • Member of the BPI Danantara Design Team covering Finance, Treasury,
Compliance (2024–2025). Governance, Risk, and Compliance (2024–2025).
• Asesor LSPP & LPPI (2025). • Assessor, LSPP & LPPI (2025).
• Direktur Utama PT Bank Mandiri Taspen (2025–sekarang). • President Director, PT Bank Mandiri Taspen (2025–present).
Periode Jabatan Serving Period
Periode I – 4 Desember 2025 sampai dengan penutupan RUPS 2028. Period I – December 4, 2025 until the closing of the 2028 General Meeting of
Shareholders (GMS)..
Hubungan Afiliasi Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Does not have any affiliation with other members of the Board of Directors,
Komisaris, pemegang saham utama, dan pengendali baik langsung maupun tidak members of the Board of Commissioners, controlling shareholders, or ultimate
langsung sampai kepada pemilik individu. individual shareholders, whether directly or indirectly.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
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PT Bank Mandiri Taspen
Rudi As Aturridha*
Wakil Direktur Utama
Vice President Director
Lahir di Lombok Timur pada tahun 1972. Domisili / Domicile: Warga negara Indonesia
Usia 53 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in East Lombok in 1972.
Age 53 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Ekonomi dari Universitas Trisakti, Jakarta (1996). • Bachelor’s Degree in Economics from Universitas Trisakti, Jakarta (1996).
• Magister Ekonomi dari Universitas Trisakti, Jakarta (2024). • Master’s Degree in Economics from Universitas Trisakti, Jakarta (2024).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Perbankan Kualifikasi 7 Tanpa Berjenjang, Banking Risk Management Certification – Level 7 (Non-Graded), issued by the
LSP Badan Sertifikasi Manajemen Risiko. Risk Management Professional Certification Body (BSMR).
Riwayat Jabatan Job History
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Wakil Direktur Utama Bank Mandiri Taspen untuk Appointed as Vice President Director of Bank Mandiri Taspen for the first
pertama kalinya sejak 04 Desember 2025 berdasarkan Akta Keputusan time since December 4, 2025, based on the Circular Resolution Deed No. 25
Sirkuler No. 25 tahun 2025 tanggal 18 Desember 2025, efektif menjabat of 2025 dated December 18, 2025, and effectively assumed office after
setelah lulus uji Penilaian Kemampuan dan Kepatutan OJK. passing the Fit and Proper Test conducted by the Otoritas Jasa Keuangan.
Rangkap Jabatan Concurrent Position
• Anggota tetap yang memiliki hak suara Komite Manajemen Risiko Bank • Permanent member with voting rights of the Risk Management
Mandiri Taspen. Committee of Bank Mandiri Taspen.
• Anggota tetap yang memiliki hak suara Komite Kebijakan Perkreditan • Permanent member with voting rights of the Credit Policy Committee
Bank Mandiri Taspen. of Bank Mandiri Taspen.
Tidak memiliki jabatan pada perusahaan terbuka lainnya. Does not hold any position in other public companies.
Pengalaman Kerja Work Experience
• Unsecured Load Product Head PT Bank Danamon Indonesia Tbk • Unsecured Loan Product Head, PT Bank Danamon Indonesia Tbk
(2008–2011). (2008–2011).
• Dept Head Mortgages Sales Management PT Bank Mandiri (Persero) • Department Head of Mortgage Sales Management, PT Bank Mandiri
Tbk (2011–2015). (Persero) Tbk (2011–2015).
• Consumer Banking Head Region VII PT Bank Mandiri (Persero) Tbk • Consumer Banking Head Region VII, PT Bank Mandiri (Persero) Tbk
(2015–2017). (2015–2017).
• Area Head Yogyakarta PT Bank Mandiri (Persero) Tbk (2017–2018). • Area Head Yogyakarta, PT Bank Mandiri (Persero) Tbk (2017–2018).
• Dept Head Corporate Communication PT Bank Mandiri (Persero) Tbk • Department Head of Corporate Communication, PT Bank Mandiri
(2018–2020). (Persero) Tbk (2018–2020).
• Group Head Corporate Secretary PT Bank Mandiri (Persero) Tbk • Group Head of Corporate Secretary, PT Bank Mandiri (Persero) Tbk
(2020–2023). (2020–2023).
• Direktur Pengembangan Usaha dan Kelembagaan PT Kereta Api • Director of Business Development and Institutional Affairs,
Indonesia (Persero) (2023–2025). PT Kereta Api Indonesia (Persero) (2023–2025).
• Temporary Position Pool Human Capital Performance & Remuneration • Temporary Position Pool, Human Capital Performance & Remuneration
Group PT Bank Mandiri (Persero) Tbk (2025). Group, PT Bank Mandiri (Persero) Tbk (2025).
• Wakil Direktur Utama PT Bank Mandiri Taspen (2025–sekarang). • Vice President Director, PT Bank Mandiri Taspen (2025–present).
Periode Jabatan Serving Period
Periode I – 4 Desember 2025 sampai dengan penutupan RUPS 2028. Period I – December 4, 2025 until the closing of the 2028 General Meeting
of Shareholders (GMS)..
Hubungan Afiliasi Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Does not have any affiliation with other members of the Board of Directors,
Dewan Komisaris, pemegang saham utama, dan pengendali baik langsung members of the Board of Commissioners, controlling shareholders, or
maupun tidak langsung sampai kepada pemilik individu. ultimate individual shareholders, whether directly or indirectly.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
* Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025
dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa Keuangan.
Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025
and is currently in the process of the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
2025 Annual Report 115
Page 116
Profil Perusahaan
Company Profile
Rio Lanasier
Direktur Compliance & Human Resource
Director of Compliance & Human Resource
Lahir di Tangerang pada tahun 1975. Domisili / Domicile: Warga negara Indonesia
Usia 50 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Tangerang in 1975.
Age 50 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Teknik Sipil dari Universitas Katolik Parahyangan, Bandung (1998). • Bachelor’s Degree in Civil Engineering from Universitas Katolik Parahyangan,
Bandung (1998).
• Master Teknik Sipil dari Univeristy of New South Wales, Sydney (2000). • Master’s Degree in Civil Engineering from the University of New South
Wales, Sydney (2000).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Perbankan Kualifikasi 7, LSP Lembaga Sertifikasi Banking Risk Management Certification – Qualification Level 7, issued by the
Profesi Perbankan. Banking Professional Certification Institute (LSP Perbankan).
Riwayat Jabatan Job History
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Direktur Compliance & Human Resource Bank Mandiri Appointed as Director of Compliance & Human Resources of Bank Mandiri
Taspen untuk pertama kalinya sejak 04 Desember 2025 berdasarkan Taspen for the first time since December 4, 2025, based on the Circular
Akta Keputusan Sirkuler No. 25 tahun 2025 tanggal 18 Desember 2025, Resolution Deed No. 25 of 2025 dated December 18, 2025, and effectively
efektif menjabat setelah lulus uji Penilaian Kemampuan dan Kepatutan assumed office after passing the Fit and Proper Test conducted by the
OJK pada 13 Maret 2026. Otoritas Jasa Keuangan on March 13, 2026..
Rangkap Jabatan Concurrent Position
• Wakil Ketua Komite Manajemen Risiko Bank Mandiri Taspen. • Vice Chairman of the Risk Management Committee of Bank Mandiri Taspen.
Tidak memiliki jabatan pada perusahaan terbuka lainnya. Does not hold any position in other public companies.
Pengalaman Kerja Work Experience
• Officer Development Program PT Bank Mandiri (Persero) Tbk (2002–2003). • Officer Development Program, PT Bank Mandiri (Persero) Tbk (2002–2003).
• Manager Commercial Credit Group – Credit Analyst PT Bank Mandiri • Manager, Commercial Credit Group – Credit Analyst, PT Bank Mandiri
(Persero) Tbk (2003-2004). (Persero) Tbk (2003–2004).
• Treasury FX Dealer PT Bank Mandiri (Persero) Tbk (2004–2006). • Treasury FX Dealer, PT Bank Mandiri (Persero) Tbk (2004–2006).
• Treasury Chief Dealer PT Bank Mandiri (Persero) Tbk (2006–2007). • Treasury Chief Dealer, PT Bank Mandiri (Persero) Tbk (2006–2007).
• AVP Treasury, Head of Interbank PT Bank Chinatrust Indonesia • AVP Treasury, Head of Interbank, PT Bank Chinatrust Indonesia
(2007–2008). (2007–2008).
• VP Treasury PT Bank DBS Indonesia (2008–2015). • VP Treasury, PT Bank DBS Indonesia (2008–2015).
• EVP Treasury, Financial Institution & Special Asset Management • EVP Treasury, Financial Institution & Special Asset Management,
PT Bank Jtrust Indonesia Tbk (2015–2016). PT Bank Jtrust Indonesia Tbk (2015–2016).
• Direktur Treasury, Financial Institution, Funding & Fintech Solution • Director of Treasury, Financial Institution, Funding & Fintech Solution,
PT Bank JTrust Indonesia Tbk (2016–2019). PT Bank JTrust Indonesia Tbk (2016–2019).
• Direktur IT, Treasury & International Banking PT Bank Pembangunan • Director of IT, Treasury & International Banking, PT Bank Pembangunan
Daerah Jawa Barat Tbk (2019–2024). Daerah Jawa Barat Tbk (2019–2024).
• Direktur IT & Transaction Banking PT Bank Pembangunan Daerah • Director of IT & Transaction Banking, PT Bank Pembangunan Daerah
Jawa Barat Tbk (2024–2025). Jawa Barat Tbk (2024–2025).
• Direktur Compliance & Human Resource PT Bank Mandiri Taspen • Director of Compliance & Human Resources, PT Bank Mandiri Taspen
(2025–sekarang). (2025–present).
Periode Jabatan Serving Period
Periode I – 4 Desember 2025 sampai dengan penutupan RUPS 2028. Period I – December 4, 2025 until the closing of the 2028 General Meeting
of Shareholders (GMS)..
Hubungan Afiliasi Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Does not have any affiliation with other members of the Board of Directors,
Dewan Komisaris, pemegang saham utama, dan pengendali baik langsung members of the Board of Commissioners, controlling shareholders, or
maupun tidak langsung sampai kepada pemilik individu. ultimate individual shareholders, whether directly or indirectly.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
116 Laporan Tahunan 2025
Page 117
PT Bank Mandiri Taspen
Henrisa Yunan Lubis*
Direktur IT & Digital
Director of IT & Digital
Lahir di Jakarta pada tahun 1969. Domisili / Domicile: Warga negara Indonesia
Usia 56 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Jakarta in 1969.
Age 56 years as of December 2025.
Riwayat Pendidikan Educational Background
• Bachelor of Science in Engineering dari University of Pittsburgh, • Bachelor of Science in Engineering from the University of Pittsburgh,
Pennsylvania (1992). Pennsylvania (1992).
• Master of Science (Finance) dari The American University, Washington • Master of Science in Finance from The American University, Washington
(2000). (2000).
• Doctor of Science (Engineering Management) dari The George Washington • Doctor of Science in Engineering Management from The George
University, Washington (2001) Washington University, Washington (2001).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Perbankan Kualifikasi 7 Tanpa Berjenjang, LSP Banking Risk Management Certification – Level 7 (Non-Graded), issued by the
Lembaga Sertifikasi Profesi Perbankan. Banking Professional Certification Institute (LSP Perbankan).
Riwayat Jabatan Job History
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Direktur IT & Digital Bank Mandiri Taspen untuk Appointed as Director of IT & Digital of Bank Mandiri Taspen for the first
pertama kalinya sejak 04 Desember 2025 berdasarkan Akta Keputusan time since December 4, 2025, based on the Circular Resolution Deed No. 25
Sirkuler No. 25 tahun 2025 tanggal 18 Desember 2025, efektif menjabat of 2025 dated December 18, 2025, and effectively assumed office after
setelah lulus uji Penilaian Kemampuan dan Kepatutan OJK. passing the Fit and Proper Test conducted by the Otoritas Jasa Keuangan.
Rangkap Jabatan Concurrent Position
• Anggota tetap yang memiliki hak suara Komite Manajemen Risiko Bank • Permanent member with voting rights of the Risk Management
Mandiri Taspen. Committee of Bank Mandiri Taspen.
• Ketua/anggota tetap yang memiliki hak suara Komite Teknologi • Chairman/permanent member with voting rights of the Information
Informasi Bank Mandiri Taspen. Technology Committee of Bank Mandiri Taspen.
• Anggota tetap yang memiliki hak suara Komite Kebijakan Perkreditan • Permanent member with voting rights of the Credit Policy Committee
Bank Mandiri Taspen. of Bank Mandiri Taspen.
Tidak memiliki jabatan pada perusahaan terbuka lainnya. Does not hold any position in other public companies.
Pengalaman Kerja Work Experience
• Deputy General Core Banking Replacement Project PT Bank Negara • Deputy General Manager, Core Banking Replacement Project,
Indonesia (Persero) Tbk (2005–2006). PT Bank Negara Indonesia (Persero) Tbk (2005–2006).
• Deputy General Manager Divisi IT PT Bank Negara Indonesia (Persero) • Deputy General Manager, IT Division, PT Bank Negara Indonesia (Persero)
Tbk (2007–2008). Tbk (2007–2008).
• Kepala Divisi IT PT Bank Negara Indonesia (Persero) Tbk (2008–2014). • Head of IT Division, PT Bank Negara Indonesia (Persero) Tbk (2008–2014).
• Kepala Divisi IT Security PT Bank Negara Indonesia (Persero) Tbk • Head of IT Security Division, PT Bank Negara Indonesia (Persero) Tbk
(2014–2015). (2014–2015).
• Staf Eksekutif PT Bank Negara Indonesia (Persero) Tbk (2016–2016). • Executive Staff, PT Bank Negara Indonesia (Persero) Tbk (2016).
• Project Leader Digital Banking PT Bank Tabungan Negara (Persero) Tbk • Project Leader, Digital Banking, PT Bank Tabungan Negara (Persero) Tbk
(2017–2018). (2017–2018).
• Penasihat PT Tenarin Innovasi Indonesia (2018–2020). • Advisor, PT Tenarin Innovasi Indonesia (2018–2020).
• Kepala Divisi IT PT TASPEN (Persero) (2020–2025). • Head of IT Division, PT TASPEN (Persero) (2020–2025).
• Direktur IT & Digital PT Bank Mandiri Taspen (2025–sekarang). • Director of IT & Digital, PT Bank Mandiri Taspen (2025–present).
Periode Jabatan Serving Period
Periode I – 4 Desember 2025 sampai dengan penutupan RUPS 2028. Period I – December 4, 2025 until the closing of the 2028 General Meeting
of Shareholders (GMS).
Hubungan Afiliasi Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Does not have any affiliation with other members of the Board of Directors,
Dewan Komisaris, pemegang saham utama, dan pengendali baik langsung members of the Board of Commissioners, controlling shareholders, or
maupun tidak langsung sampai kepada pemilik individu. ultimate individual shareholders, whether directly or indirectly.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
* Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 4 Desember 2025
dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa Keuangan.
Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025
and is currently in the process of the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
2025 Annual Report 117
Page 118
Profil Perusahaan
Company Profile
Rima Cahyani
Direktur Keuangan & Risk
Director of Finance & Risk
Lahir di Hulu Sungai Utara pada tahun 1982. Domisili / Domicile: Warga negara Indonesia
Usia 43 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Hulu Sungai Utara in 1982.
Age 43 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Hubungan Internasional dari Universitas Gadjah Mada, • Bachelor’s Degree in International Relations from Universitas Gadjah Mada,
Yogyakarta (2006). Yogyakarta (2006).
• Master of Business innovation dari Monash University, Melbourne (2024). • Master of Business Innovation from Monash University, Melbourne (2024).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Perbankan Kualifikasi 7, LSP Lembaga Sertifikasi Banking Risk Management Certification – Qualification Level 7, issued by the
Profesi Perbankan. Banking Professional Certification Institute (LSP Perbankan).
Riwayat Jabatan Job History
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Direktur Keuangan & Risk Bank Mandiri Taspen untuk Appointed as Director of Finance & Risk of Bank Mandiri Taspen for the
pertama kalinya sejak 04 Desember 2025 berdasarkan Akta Keputusan first time since December 4, 2025, based on the Circular Resolution Deed
Sirkuler No. 25 tahun 2025 tanggal 18 Desember 2025, efektif menjabat No. 25 of 2025 dated December 18, 2025, and effectively assumed office
setelah lulus uji Penilaian Kemampuan dan Kepatutan OJK pada 27 April after passing the Fit and Proper Test conducted by the Otoritas Jasa
2026. Keuangan on April 27, 2026.
Rangkap Jabatan Concurrent Position
• Ketua Komite Manajemen Risiko Bank Mandiri Taspen. • Chairman of the Risk Management Committee of Bank Mandiri Taspen.
• Anggota tetap yang memiliki hak suara Komite Teknologi Informasi • Permanent member with voting rights of the Information Technology
Bank Mandiri Taspen. Committee of Bank Mandiri Taspen.
• Anggota tetap yang memiliki hak suara Komite Kebijakan Perkreditan • Permanent member with voting rights of the Credit Policy Committee of
Bank Mandiri Taspen. Bank Mandiri Taspen.
Tidak memiliki jabatan pada perusahaan terbuka lainnya. Does not hold any position in other public companies.
Pengalaman Kerja Work Experience
• Team Leader RM Domestic FI PT Bank Mandiri (Persero) Tbk (2015–2016). • Team Leader, RM Domestic Financial Institutions, PT Bank Mandiri
(Persero) Tbk (2015–2016).
• Team Leader RM Funding PT Bank Mandiri (Persero) Tbk (2016–2018). • Team Leader, RM Funding, PT Bank Mandiri (Persero) Tbk (2016–2018).
• SRM Sector Mining 2 Departement PT Bank Mandiri (Persero) Tbk • Senior Relationship Manager (SRM), Mining Sector 2 Department,
(2018–2018). PT Bank Mandiri (Persero) Tbk (2018).
• SRM Syndication Departement PT Bank Mandiri (Persero) Tbk • Senior Relationship Manager (SRM), Syndication Department,
(2018–2019). PT Bank Mandiri (Persero) Tbk (2018–2019).
• Department Head Syndication PT Bank Mandiri (Persero) Tbk • Department Head of Syndication, PT Bank Mandiri (Persero) Tbk
(2019–2021). (2019–2021).
• Deputy Group Head Syndication & Structured Finance Group PT Bank • Deputy Group Head of Syndication & Structured Finance Group,
Mandiri (Persero) Tbk (2021–2023). PT Bank Mandiri (Persero) Tbk (2021–2023).
• Head of International & FI Division PT Bank Negara Indonesia (Persero) • Head of International & Financial Institutions Division, PT Bank Negara
Tbk (2023–2025). Indonesia (Persero) Tbk (2023–2025).
• Project Manager, Wholesale and Value Chain Division PT Bank Negara • Project Manager, Wholesale and Value Chain Division, PT Bank Negara
Indonesia (Persero) Tbk (2025). Indonesia (Persero) Tbk (2025).
• Representatif Kantor Perwakilan Indonesia First Bank of Abu Dhabi • Representative, Indonesia Representative Office of First Abu Dhabi Bank
(2025). (2025).
• Direktur Keuangan & Risk PT Bank Mandiri Taspen (2025–sekarang). • Director of Finance & Risk, PT Bank Mandiri Taspen (2025–present).
Periode Jabatan Serving Period
Periode I – 4 Desember 2025 sampai dengan penutupan RUPS 2028. Period I – December 4, 2025 until the closing of the 2028 General Meeting
of Shareholders (GMS..
Hubungan Afiliasi Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Does not have any affiliation with other members of the Board of Directors,
Dewan Komisaris, pemegang saham utama, dan pengendali baik langsung members of the Board of Commissioners, controlling shareholders, or
maupun tidak langsung sampai kepada pemilik individu. ultimate individual shareholders, whether directly or indirectly.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
118 Laporan Tahunan 2025
Page 119
PT Bank Mandiri Taspen
Mahrauza Purnaditya*
Direktur Bisnis
Director of Business
Lahir di Padang pada tahun 1970. Domisili / Domicile: Warga negara Indonesia
Usia 55 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Padang in 1970.
Age 55 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Akuntansi dari Universitas Andalas, Padang (1994). • Bachelor’s Degree in Accounting from Universitas Andalas, Padang (1994).
• Magister Manajemen Agribisnis dari Institut Pertanian Bogor, Bogor (2004). • Master’s Degree in Agribusiness Management from Institut Pertanian Bogor, Bogor
(2004).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Perbankan Kualifikasi 7, LSP Lembaga Sertifikasi Profesi Banking Risk Management Certification – Qualification Level 7, issued by the Banking
Perbankan. Professional Certification Institute (LSP Perbankan).
Riwayat Jabatan Job History
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Direktur Bisnis Bank Mandiri Taspen untuk pertama kalinya Appointed as Director of Business of Bank Mandiri Taspen for the first time since
sejak 04 Desember 2025 berdasarkan Akta Keputusan Sirkuler No. 25 tahun December 4, 2025, based on the Circular Resolution Deed No. 25 of 2025 dated
2025 tanggal 18 Desember 2025, efektif menjabat setelah lulus uji Penilaian December 18, 2025, and effectively assumed office after passing the Fit and
Kemampuan dan Kepatutan OJK. Proper Test conducted by the Otoritas Jasa Keuangan.
Rangkap Jabatan Concurrent Position
• Anggota tetap yang memiliki hak suara Komite Manajemen Risiko Bank • Permanent member with voting rights of the Risk Management Committee of
Mandiri Taspen. Bank Mandiri Taspen.
• Anggota tetap yang memiliki hak suara Komite Teknologi Informasi Bank • Permanent member with voting rights of the Information Technology Committee
Mandiri Taspen. of Bank Mandiri Taspen.
• Wakil Ketua/anggota tetap yang memiliki hak suara Komite Kebijakan • Vice Chairman/permanent member with voting rights of the Credit Policy
Perkreditan Bank Mandiri Taspen. Committee of Bank Mandiri Taspen.
Tidak memiliki jabatan pada perusahaan terbuka lainnya. Does not hold any position in other public companies.
Pengalaman Kerja Work Experience
• Pemimpin Sentra Kredit Kecil Pecenongan PT Bank Negara Indonesia (Persero) • Head of Small Credit Center Pecenongan, PT Bank Negara Indonesia (Persero)
Tbk (2013–2015). Tbk (2013–2015).
• Pemimpin Sentra Kredit Kecil Kramat PT Bank Negara Indonesia (Persero) Tbk • Head of Small Credit Center Kramat, PT Bank Negara Indonesia (Persero) Tbk
(2015–2016). (2015–2016).
• Pemimpin Sentra Kredit Menengah Bandung PT Bank Negara Indonesia • Head of Medium Credit Center Bandung, PT Bank Negara Indonesia (Persero)
(Persero) Tbk (2016–2017). Tbk (2016–2017).
• Pemimpin Bisnis Banking Wilayah Kantor Semarang PT Bank Negara • Head of Regional Business Banking, Semarang Office, PT Bank Negara
Indonesia (Persero) Tbk (2017–2019). Indonesia (Persero) Tbk (2017–2019).
• Wakil Pemimpin Divisi Risiko Kredit Kecil Menengah & Usaha Kecil • Deputy Head of SME and Small Business Credit Risk Division, PT Bank Negara
PT Bank Negara Indonesia (Persero) Tbk (2019–2020). Indonesia (Persero) Tbk (2019–2020).
• CEO Regional Office 9 Wilayah Kalimantan PT Bank Negara Indonesia • CEO of Regional Office 9 Kalimantan, PT Bank Negara Indonesia (Persero) Tbk
(Persero) Tbk (2020–2022). (2020–2022).
• CEO Regional Office 12 Wilayah Jakarta Kota PT Bank Negara Indonesia • CEO of Regional Office 12 Jakarta City, PT Bank Negara Indonesia (Persero) Tbk
(Persero) Tbk (2022–2024). (2022–2024).
• Talent Pool Human Capital PT Bank Negara Indonesia (Persero) Tbk (2024). • Talent Pool Human Capital, PT Bank Negara Indonesia (Persero) Tbk (2024).
• Senior Business Executive Enterprise Banking PT Bank Negara Indonesia • Senior Business Executive, Enterprise Banking, PT Bank Negara Indonesia
(Persero) Tbk (2024–2025). (Persero) Tbk (2024–2025).
• Credit Operations Division Head PT Bank Negara Indonesia (Persero) Tbk • Head of Credit Operations Division, PT Bank Negara Indonesia (Persero) Tbk
(2025). (2025).
• Direktur Bisnis PT Bank Mandiri Taspen (2025–sekarang). • Director of Business, PT Bank Mandiri Taspen (2025–present).
Periode Jabatan Serving Period
Periode I – 4 Desember 2025 sampai dengan penutupan RUPS 2028. Period I – December 4, 2025 until the closing of the 2028 General Meeting of
Shareholders (GMS).
Hubungan Afiliasi Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Does not have any affiliation with other members of the Board of Directors,
Komisaris, pemegang saham utama, dan pengendali baik langsung maupun tidak members of the Board of Commissioners, controlling shareholders, or ultimate
langsung sampai kepada pemilik individu. individual shareholders, whether directly or indirectly.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
* Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025
dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa Keuangan.
Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025
and is currently in the process of the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
2025 Annual Report 119
Page 120
Profil Perusahaan
Company Profile
Rizky Olyvia Nasution*
Direktur Funding (Retail & Network)
Director of Funding (Retail & Network)
Lahir di Jakarta pada tahun 1988. Domisili / Domicile: Warga negara Indonesia
Usia 37 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Jakarta in 1988.
Age 37 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Ilmu Hubungan Internasional dari Universitas Padjadjaran, • Bachelor’s Degree in International Relations from Universitas Padjadjaran,
Bandung (2010). Bandung (2010).
• Magister Manajemen dari Universitas Gadjah Mada, Yogyakarta (2024). • Master’s Degree in Management from Universitas Gadjah Mada,
Yogyakarta (2024).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Perbankan Kualifikasi 7 Tanpa Berjenjang, Banking Risk Management Certification – Level 7 (Non-Graded), issued
LSP Lembaga Sertifikasi Profesi Perbankan. by the Banking Professional Certification Institute (LSP Perbankan).
Riwayat Jabatan Job History
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Direktur Funding (Retail & Network) Bank Mandiri Appointed as Director of Funding (Retail & Network) of Bank Mandiri
Taspen untuk pertama kalinya sejak 04 Desember 2025 berdasarkan Taspen for the first time since December 4, 2025, based on the Circular
Akta Keputusan Sirkuler No. 25 tahun 2025 tanggal 18 Desember 2025, Resolution Deed No. 25 of 2025 dated December 18, 2025, and effectively
efektif menjabat setelah lulus uji Penilaian Kemampuan dan Kepatutan assumed office after passing the Fit and Proper Test conducted by the
OJK. Otoritas Jasa Keuangan..
Rangkap Jabatan Concurrent Position
• Anggota tetap yang memiliki hak suara Komite Manajemen Risiko Bank • Permanent member with voting rights of the Risk Management
Mandiri Taspen. Committee of Bank Mandiri Taspen.
• Anggota tetap yang memiliki hak suara Komite Kebijakan Perkreditan • Permanent member with voting rights of the Credit Policy Committee
Bank Mandiri Taspen. of Bank Mandiri Taspen.
Tidak memiliki jabatan pada perusahaan terbuka lainnya. Does not hold any position in other public companies.
Pengalaman Kerja Work Experience
• Business Development Associates Citibank Indonesia (2010–2011). • Business Development Associate, Citibank Indonesia (2010–2011).
• Supervisor Advance Executive PT Bank HSBC Indonesia (2011–2013). • Supervisor, Advance Executive, PT Bank HSBC Indonesia (2011–2013).
• Relationship Manager PT Bank HSBC Indonesia (2013–2014). • Relationship Manager, PT Bank HSBC Indonesia (2013–2014).
• Senior Relationship Manager PT Bank HSBC Indonesia (2014–2015). • Senior Relationship Manager, PT Bank HSBC Indonesia (2014–2015).
• Komisaris PT Dahana (2021–2025). • Commissioner, PT Dahana (2021–2025).
• Direktur Direktur Funding (Retail & Network) PT Bank Mandiri Taspen • Director of Funding (Retail & Network), PT Bank Mandiri Taspen
(2025 –sekarang). (2025–present).
Periode Jabatan Serving Period
Periode I – 4 Desember 2025 sampai dengan penutupan RUPS 2028. Period I – December 4, 2025 until the closing of the 2028 General Meeting
of Shareholders (GMS)..
Hubungan Afiliasi Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Does not have any affiliation with other members of the Board of Directors,
Dewan Komisaris, pemegang saham utama, dan pengendali baik langsung members of the Board of Commissioners, controlling shareholders, or
maupun tidak langsung sampai kepada pemilik individu. ultimate individual shareholders, whether directly or indirectly.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
* Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025
dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa Keuangan.
Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025
and is currently in the process of the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
120 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Noer Fajrieansyah*
Direktur Transformasi & Pengembangan Usaha
Director of Transformation & Business Development
Lahir di Jakarta pada tahun 1983. Domisili / Domicile: Warga negara Indonesia
Usia 42 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Jakarta in 1983.
Age 42 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Risk Management dari Universitas Trisakti, Jakarta (2006). • Bachelor’s Degree in Risk Management from Universitas Trisakti, Jakarta (2006).
• Sarjana Hukum dari Universitas Indonesia, Depok (2010). • Bachelor’s Degree in Law from Universitas Indonesia, Depok (2010).
• Master of Public Policy dari Universitas Prof. Dr. Moestopo, Jakarta (2019). • Master of Public Policy from Universitas Prof. Dr. Moestopo, Jakarta (2019).
• Doktor Ilmu Administrasi Publik dari Universitas Brawijaya, Malang (2026). • Doctorate in Public Administration from Universitas Brawijaya, Malang (2026).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Perbankan Kualifikasi 7 Tanpa Berjenjang, Banking Risk Management Certification – Level 7 (Non-Graded), issued by the
LSP Lembaga Sertifikasi Profesi Perbankan. Banking Professional Certification Institute (LSP Perbankan).
Riwayat Jabatan Job History
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Direktur Transformasi & Pengembangan Usaha Bank Mandiri Appointed as Director of Transformation & Business Development of Bank
Taspen untuk pertama kalinya sejak 04 Desember 2025 berdasarkan Akta Mandiri Taspen for the first time since December 4, 2025, based on the Circular
Keputusan Sirkuler No. 25 tahun 2025 tanggal 18 Desember 2025, efektif Resolution Deed No. 25 of 2025 dated December 18, 2025, and effectively
menjabat setelah lulus uji Penilaian Kemampuan dan Kepatutan OJK. assumed office after passing the Fit and Proper Test conducted by the Otoritas
Jasa Keuangan.
Rangkap Jabatan Concurrent Position
• Bendahara Umum Gerakan Pemuda Ansor (2024-sekarang). • General Treasurer of Gerakan Pemuda Ansor (2024-present).
• Anggota tetap yang memiliki hak suara Komite Manajemen Risiko Bank • Permanent member with voting rights of the Risk Management Committee
Mandiri Taspen. of Bank Mandiri Taspen.
• Anggota tetap yang memiliki hak suara Komite Kebijakan Perkreditan Bank • Permanent member with voting rights of the Credit Policy Committee of Bank
Mandiri Taspen. Mandiri Taspen.
Tidak memiliki jabatan pada perusahaan terbuka lainnya. Does not hold any position in other public companies.
Pengalaman Kerja Work Experience
• Wakil Ketua Kamar Dagang Indonesia (KADIN) Provinsi Jawa Timur • Vice Chairman, Indonesian Chamber of Commerce and Industry (KADIN) – East
(2014–2019). Java Province (2014–2019).
• Advisor Strategic & Corporate Affair Director PT Plaza Indonesia Realty Tbk • Advisor to the Director of Strategic & Corporate Affairs, PT Plaza Indonesia
(2015–2015). Realty Tbk (2015).
• Ketua Umum Komite Nasional Pemuda Indonesia (2015–2018). • Chairman, Indonesian National Youth Committee (KNPI) (2015–2018).
• Wakil Sekretaris Jenderal Majelis Pimpinan Nasional Pemuda Pancasila • Deputy Secretary General, National Leadership Council of Pemuda Pancasila
(2015–2020). (2015–2020).
• Direktur Sumber Daya Korporat PT Perusahaan Perdagangan Indonesia • Director of Corporate Resources, PT Perusahaan Perdagangan Indonesia
(Persero) (2015–2017). (Persero) (2015–2017).
• President Commisioner PT Dharma Niaga Putera Steel (2016 –2017). • President Commissioner, PT Dharma Niaga Putera Steel (2016–2017).
• Direktur Hubungan Strategis dan Kelembagaan PT Pos Indonesia (Persero) • Director of Strategic and Institutional Relations, PT Pos Indonesia (Persero)
(2017–2020). (2017–2020).
• Direktur Kelembagaan PT Permodalan Nasional Madani (Persero) • Director of Institutional Affairs, PT Permodalan Nasional Madani (Persero)
(2020–2021). (2020–2021).
• Komisaris PT Petrokimia Gresik (2021–2025). • Commissioner, PT Petrokimia Gresik (2021–2025).
• Direktur Transformasi & Pengembangan Usaha Bank Mandiri Taspen • Director of Transformation & Business Developments, PT Bank Mandiri Taspen
(2025–sekarang). (2025–present).
Periode Jabatan Serving Period
Periode I – 4 Desember 2025 sampai dengan penutupan RUPS 2028. Period I – December 4, 2025 until the closing of the 2028 General Meeting of
Shareholders (GMS)..
Hubungan Afiliasi Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Does not have any affiliation with other members of the Board of Directors,
Komisaris, pemegang saham utama, dan pengendali baik langsung maupun tidak members of the Board of Commissioners, controlling shareholders, or ultimate
langsung sampai kepada pemilik individu. individual shareholders, whether directly or indirectly.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
* Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025
dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa Keuangan.
Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025
and is currently in the process of the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
2025 Annual Report 121
Page 122
Profil Perusahaan
Company Profile
Pendidikan dan/atau Pelatihan Direksi Education and/or Training Of Directors
Uraian pendidikan dan/atau pelatihan Direksi pada tahun buku A description of the education and/or training of the Board of
disajikan pada Bab Corporate Governance. Directors during the financial year is presented in the Corporate
Governance Chapter.
Perubahan Komposisi Anggota Direksi Changes and Changing Reasons
dan Alasan Perubahannya in The Composition of The Members
of The Board of Directors
Selama tahun 2025, Komposisi anggota Direksi Bank Mandiri During 2025, the composition of the Board of Directors of Bank
Taspen mengalami perubahan sesuai dengan kebutuhan Bank Mandiri Taspen changed in accordance with the needs of the
sebagaimana dijelaskan berikut. bank as explained below.
Komposisi Direksi Sebelum RUPS Luar Biasa Composition of The Board of Directors Prior
Tanggal 25 September 2025 to The Extraordinary General Meeting of
Shareholders (EGMS) on September 25, 2025
Komposisi Direksi sebelum RUPS Luar Biasa tanggal 25 The composition of the Board of Directors prior to the
September 2025 sebanyak 5 (lima) orang yang terdiri dari Extraordinary General Meeting of Shareholders (EGMS)
1 (satu) orang Direktur Utama, dan 4 (empat) orang Direksi. held on September 25, 2025 consisted of 5 (five) members,
Komposisi dan dasar pengangkatan Direksi dapat dilihat pada comprising 1 (one) President Director and 4 (four) Directors.
tabel di bawah ini. The composition and basis for the appointment of the Board of
Directors are presented in the table below.
Tabel Komposisi dan Dasar Pengangkatan Direksi Sebelum RUPS Luar Biasa Tanggal 25 September 2025
Table of Composition and Basis of Appointment of the Board of Directors
Prior to the Extraordinary General Meeting of Shareholders (EGMS) on September 25, 2025
Nama Jabatan Pelaksana Dasar Pengangkatan Tanggal Efektif
Name Position Organizer Basis of Appointment Effective Date
Direktur Utama Akta Keputusan Sirkuler No. 31 tahun 2021 23 Desember 2020
Elmamber Petamu Sinaga OJK
President Director Circular Decree No. 31 year 2021 December 23, 2020
Direktur Business Akta Keputusan RUPS No. 20 Tahun 2021 11 November 2021
Maswar Purnama OJK
Director of Business Deed of GMS Resolution No. 20 year 2021 November 11, 2021
Direktur IT & Digital Akta Keputusan Sirkuler No. 20 Tahun 2023 28 Mei 2024
Widi Nugroho OJK
Director of IT & Digital Circular Decree No. 20 year 2023 May 28, 2024
Direktur Finance, Risk
& Operations Akta Keputusan Sirkuler No. 12 Tahun 2024 06 Juni 2024
Putu Apriyanto OJK
Director of Finance, Risk Circular Decree No. 12 year 2024 June 06, 2024
& Operations
Direktur Compliance
& Control Akta Keputusan Sirkuler No. 18 Tahun 2024 06 November 2024
Resi Lora OJK
Director of Compliance Circular Decree No. 18 year 2024 November 06, 2024
& Control
Komposisi Direksi Setelah RUPS Luar Biasa Composition of The Board of Directors
Tanggal 25 September 2025 After the Extraordinary General Meeting of
Shareholders (EGMS) on September 25, 2025
Pada tanggal 25 September 2025 RUPS Luar Biasa On September 25, 2025, the Extraordinary General Meeting
memutuskan menyetujui untuk menerima pengunduran diri of Shareholders (EGMS) resolved to approve the resignation
Elmamber Petamu Sinaga dari jabatannya sebagai Direktur of Elmamber Petamu Sinaga from his position as President
Utama. Dengan demikian, komposisi Direksi setelah RUPS Luar Director. Accordingly, the composition of the Board of Directors
Biasa Tahun tanggal 25 September 2025 sebanyak 4 (empat) following the EGMS on September 25, 2025 consisted of 4
orang Direksi. Komposisi dan dasar pengangkatan Direksi (four) Directors. The composition and basis for the appointment
dapat dilihat pada tabel di bawah ini. of the Board of Directors are presented in the table below.
122 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Tabel Komposisi dan Dasar Pengangkatan Direksi Setelah RUPS Luar Biasa Tanggal 25 September 2025
Table of Composition and Basis of Appointment of the Board of Directors
After the Extraordinary General Meeting of Shareholders (EGMS) on September 25, 2025
Nama Jabatan Pelaksana Dasar Pengangkatan Tanggal Efektif
Name Position Organizer Basis of Appointment Effective Date
Direktur Business Akta Keputusan RUPS No. 20 Tahun 2021 11 November 2021
Maswar Purnama OJK
Director of Business Deed of GMS Resolution No. 20 year 2021 November 11, 2021
Direktur IT & Digital Akta Keputusan RUPS No. 20 Tahun 2023 28 Mei 2024
Widi Nugroho OJK
Director of IT & Digital Deed of GMS Resolution No. 20 year 2023 May 28, 2024
Direktur Finance,
Risk & Operations Akta Keputusan Sirkuler No. 12 Tahun 2024 06 Juni 2024
Putu Apriyanto OJK
Director of Finance, Circular Decree No. 12 year 2024 June 06, 2024
Risk & Operations
Direktur
Compliance & Control Akta Keputusan Sirkuler No. 18 Tahun 2024 06 November 2024
Resi Lora OJK
Director of Circular Decree No. 18 year 2024 November 06, 2024
Compliance & Control
Komposisi Direksi Setelah RUPS Luar Biasa Composition of The Board of Directors
Tanggal 4 Desember 2025 After The Extraordinary General Meeting of
Shareholders (EGMS) on December 4, 2025
Pada tanggal 4 Desember 2025 RUPS Luar Biasa memutuskan: On 4 December 2025, the Extraordinary General Meeting of
Shareholders (EGMS) resolved:
1. Menyetujui pemberhentian dengan hormat: 1. Approved the honorable dismissal of:
a. Maswar Purnama sebagai Direktur Business. a. Maswar Purnama as Director of Business.
b. Widi Nugroho sebagai Direktur IT & Digital. b. Widi Nugroho as Director of IT & Digital.
c. Putu Apriyanto sebagai Direktur Finance, Risk c. Putu Apriyanto as Director of Finance,
& Operations. Risk & Operations.
d. Resi Lora sebagai Direktur Compliance & Control. d. Resi Lora as Director of Compliance & Control.
2. Menyetujui pengangkatan Direksi sebagai berikut: 2. Approved the appointment of the following members of
the Board of Directors:
a. Panji Irawan sebagai Direktur Utama. a. Panji Irawan as President Director.
b. Rudi As Aturridha sebagai Wakil Direktur Utama. b. Rudi As Aturridha as Vice President Director.
c. Rio Lanasier sebagai Direktur Compliance & Human c. Rio Lanasier as Director of Compliance & Human
Resource. Resources.
d. Henrisa Yunan Lubis sebagai Direktur IT & Digital. d. Henrisa Yunan Lubis as Director of IT & Digital.
e. Rima Cahyani sebagai Direktur Keuangan & Risk. e. Rima Cahyani as Director of Finance & Risk.
f. Mahrauza Purnaditya sebagai Direktur Bisnis. f. Mahrauza Purnaditya as Director of Business.
g. Rizky Olyvia Nasution sebagai Direktur Funding g. Rizky Olyvia Nasution as Director of Funding
(Retail & Network). (Retail & Network).
h. Noer Fajrieansyah sebagai Direktur Transformasi h. Noer Fajrieansyah as Director of Transformation
& Pengembangan Usaha. & Business Development.
Dengan demikian, komposisi Direksi setelah RUPS Luar Biasa Accordingly, the composition of the Board of Directors
tanggal 4 Desember 2025 sebanyak 8 (delapan) orang Direksi following the EGMS on December 4, 2025 consisted of 8
yang terdiri dari 1 (satu) orang Direktur Utama, 1 (satu) orang (eight) members, comprising 1 (one) President Director, 1 (one)
Wakil Direktur Utama dan 6 (enam) orang Direktur. Komposisi Vice President Director, and 6 (six) Directors. The composition
dan dasar pengangkatan Direksi dapat dilihat pada tabel di and basis for the appointment of the Board of Directors are
bawah ini. presented in the table below.
2025 Annual Report 123
Page 124
Profil Perusahaan
Company Profile
Tabel Komposisi dan Dasar Pengangkatan Direksi Setelah RUPS Luar Biasa Tanggal 4 Desember 2025
Table of Composition and Basis of Appointment of the Board of Directors
After the Extraordinary General Meeting of Shareholders (EGMS) on December 4, 2025
Nama Jabatan Pelaksana Dasar Pengangkatan Tanggal Efektif
Name Position Organizer Basis of Appointment Effective Date
Direktur Utama Akta Keputusan Sirkuler No. 25 tahun 2025 21 Januari 2026
Panji Irawan OJK
President Director Circular Resolution Deed No. 25 of 2025 January 21, 2026
Sedang dalam proses
Fit & Proper Test OJK
Wakil Direktur Utama Akta Keputusan Sirkuler No. 25 tahun 2025 Currently undergoing
Rudi As Aturridha OJK the Fit and Proper
Vice President Director Circular Resolution Deed No. 25 of 2025
Test conducted by
the Otoritas Jasa
Keuangan.
Direktur Compliance
& Human Resource OJK Akta Keputusan Sirkuler No. 25 tahun 2025 13 Maret 2026
Rio Lanasier
Director of Compliance Circular Resolution Deed No. 25 of 2025 March 13, 2026
& Human Resources
Sedang dalam proses
Fit & Proper Test OJK
Direktur IT & Digital Akta Keputusan Sirkuler No. 25 tahun 2025 Currently undergoing
Henrisa Yunan Lubis OJK the Fit and Proper
Director of IT & Digital Circular Resolution Deed No. 25 of 2025
Test conducted by
the Otoritas Jasa
Keuangan.
Direktur Keuangan & Risk Akta Keputusan Sirkuler No. 25 tahun 2025 27 April 2026
Rima Cahyani OJK
Director of Finance & Risk Circular Resolution Deed No. 25 of 2025 April 27, 2026
Sedang dalam proses
Fit & Proper Test OJK
Direktur Bisnis Akta Keputusan Sirkuler No. 25 tahun 2025 Currently undergoing
Mahrauza Purnaditya OJK the Fit and Proper
Director of Business Circular Resolution Deed No. 25 of 2025
Test conducted by
the Otoritas Jasa
Keuangan.
Sedang dalam proses
Direktur Funding Fit & Proper Test OJK
(Retail & Network) Currently undergoing
Akta Keputusan Sirkuler No. 25 tahun 2025
Rizky Olyvia Nasution Director of Funding OJK the Fit and Proper
Circular Resolution Deed No. 25 of 2025
(Retail & Network) Test conducted by
the Otoritas Jasa
Keuangan.
Sedang dalam proses
Direktur Fit & Proper Test OJK
Transformasi &
Pengembangan Usaha Akta Keputusan Sirkuler No. 25 tahun 2025 Currently undergoing
Noer Fajrieansyah OJK the Fit and Proper
Director of Circular Resolution Deed No. 25 of 2025
Transformation & Test conducted by
Business Development the Otoritas Jasa
Keuangan.
124 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Profil Dewan Komisaris
Profile of Board of Commissioner
Junaidi Hisom
Komisaris Utama Independen
Independent President Commissioner
Lahir di Semangus pada tahun 1958. Domisili / Domicile: Warga negara Indonesia
Usia 67 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Semangus in 1958.
Age 67 years as of December 2025.
Riwayat Pendidikan Educational Background
• Diploma Keuangan dan Perbankan dari Akademi Ilmu Perbankan PERBANAS, • Diploma in Finance and Banking from Akademi Ilmu Perbankan PERBANAS,
Palembang (1979). Palembang (1979).
• Sarjana Manajemen dari Universitas Sriwijaya, Palembang (1989). • Bachelor’s Degree in Management from Universitas Sriwijaya, Palembang
(1989).
• Magister Manajemen dari Sekolah Tinggi Ilmu Ekonomi IPWI, Palembang • Master’s Degree in Management from Sekolah Tinggi Ilmu Ekonomi IPWI,
(1998). Palembang (1998).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Perbankan Kualifikasi 7, LSP Lembaga Sertifikasi Banking Risk Management Certification – Qualification Level 7, issued by the Banking
Profesi Perbankan. Professional Certification Institute (LSP Perbankan).
Riwayat Jabatan Job History
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Komisaris Utama Independen Bank Mandiri Taspen untuk Appointed as Independent President Commissioner of Bank Mandiri Taspen for
pertama kalinya sejak 04 Desember 2025 berdasarkan Akta Keputusan Sirkuler the first time since December 4, 2025, based on the Circular Resolution Deed
No. 25 tahun 2025 tanggal 18 Desember 2025, efektif menjabat setelah lulus No. 25 of 2025 dated December 18, 2025, and effectively assumed office after
uji Penilaian Kemampuan dan Kepatutan OJK pada 06 Maret 2026. passing the Fit and Proper Test conducted by the Otoritas Jasa Keuangan on
March 6, 2026.
Rangkap Jabatan Concurrent Position
• Ketua Merangkap Anggota Komite Remunerasi dan Nominasi PT Bank • Chairman and Member of the Remuneration and Nomination Committee of
Mandiri Taspen (2026 –sekarang). Bank Mandiri Taspen (2026 –present)
Tidak memiliki jabatan pada perusahaan terbuka lainnya. Does not hold any positions in other public companies.
Pengalaman Kerja Work Experience
• Pemimpin Sentra Kredit Menengah Balikpanan PT Bank Negara Indonesia • Head of Medium Credit Center Balikpapan, PT Bank Negara Indonesia
(Persero) Tbk (2007–2008). (Persero) Tbk (2007–2008).
• Pemimpin Sentra Kredit Menengah Jakarta Kota PT Bank Negara Indonesia • Head of Medium Credit Center Jakarta City, PT Bank Negara Indonesia (Persero)
(Persero) Tbk (2008–2009). Tbk (2008–2009).
• CEO Regional Wilayah 09 Kalimantan PT Bank Negara Indonesia (Persero) • CEO of Regional Office 09 Kalimantan, PT Bank Negara Indonesia (Persero) Tbk
Tbk (2009–2010). (2009–2010).
• General Manager Organizational Learning Division PT Bank Negara • General Manager, Organizational Learning Division, PT Bank Negara Indonesia
Indonesia (Persero) Tbk (2010–2012). (Persero) Tbk (2010–2012).
• Pemimpin Divisi Human Capital PT Bank Negara Indonesia (Persero) Tbk • Head of Human Capital Division, PT Bank Negara Indonesia (Persero) Tbk
(2010–2012). (2010–2012).
• Chief Operating and Financial Officer PT Bank BNI Syariah (2012–2013). • Chief Operating and Financial Officer, PT Bank BNI Syariah (2012–2013).
• Plt. Direktur Risiko & Kepatuhan PT Bank BNI Syariah (2016–2018). • Acting Director of Risk & Compliance, PT Bank BNI Syariah (2016–2018).
• Direktur Operasional PT Bank BNI Syariah (2013–2018). • Director of Operations, PT Bank BNI Syariah (2013–2018).
• Wakil Ketua Umum Kamar Dagang Indonesia Bidang Keuangan dan • Vice Chairman for Finance and Banking, Indonesian Chamber of Commerce
Perbankan (2018–2021). and Industry (2018–2021).
• Komisaris Utama PT Persona Prima Utama (BNI Swadharma Group) • President Commissioner, PT Persona Prima Utama (BNI Swadharma Group)
(2021–2024). (2021–2024).
• Komisaris Independen PT Bank Pembangunan Daerah Lampung • Independent Commissioner, PT Bank Pembangunan Daerah Lampung
(2021–2025). (2021–2025).
• Komisaris Utama Independen PT Bank Mandiri Taspen (2025–sekarang). • Independent President Commissioner, Bank Mandiri Taspen (2025–present).
Periode Jabatan Serving Period
Periode I – 4 Desember 2025 sampai dengan penutupan RUPS 2028. Period I – December 4, 2025 until the closing of the 2028 General Meeting
of Shareholders (GMS).
Hubungan Afiliasi Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Does not have any affiliation with other members of the Board of Directors,
Komisaris, pemegang saham utama, dan pengendali baik langsung maupun tidak members of the Board of Commissioners, controlling shareholders, or ultimate
langsung sampai kepada pemilik individu. individual shareholders, whether directly or indirectly.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
2025 Annual Report 125
Page 126
Profil Perusahaan
Company Profile
Boedi Armanto
Komisaris Independen
Independent Commissioner
Lahir di Malang pada tahun 1959. Domisili / Domicile: Warga negara Indonesia
Usia 66 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Malang in 1959.
Age 66 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Agronomi dari Institut Pertanian Bogor (1982). • Bachelor’s Degree in Agronomy from Institut Pertanian Bogor (1982).
• Master of Applied Economics dari University of Minnesota, Minneapolis • Master of Applied Economics from the University of Minnesota, Minneapolis
(1989). (1989).
• Doktor Ilmu Ekonomi dari Universitas Indonesia, Depok (2005). • Doctorate in Economics from Universitas Indonesia, Depok (2005).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Perbankan Kualifikasi 7, LSP Lembaga Sertifikasi Banking Risk Management Certification – Qualification Level 7, issued by the
Profesi Perbankan. Banking Professional Certification Institute (LSP Perbankan).
Riwayat Jabatan Job History
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Komisaris Independen Bank Mandiri Taspen untuk pertama Appointed as Independent Commissioner of Bank Mandiri Taspen for the first
kalinya sejak 27 Juni 2023 berdasarkan Akta Keputusan Sirkuler No. 21 time since June 27, 2023, based on the Circular Resolution Deed No. 21 of 2023
tahun 2023 tanggal 27 Juni 2023, efektif menjabat setelah lulus uji Penilaian dated June 27, 2023, and effectively assumed office after passing the Fit and
Kemampuan dan Kepatutan OJK pada 11 Oktober 2023. Proper Test conducted by the Otoritas Jasa Keuangan on October 11, 2023.
Rangkap Jabatan Concurrent Position
• Ketua Merangkap Anggota Komite Audit PT Bank Mandiri Taspen • Chairman and Member of the Audit Committee of Bank Mandiri Taspen
(2023 –sekarang). (2023–present).
• Ketua Merangkap Anggota Komite Pemantau Risiko PT Bank Mandiri Taspen • Chairman and Member of the Risk Monitoring Committee of Bank Mandiri
(2024 –sekarang). Taspen (2024–present).
• Anggota Komite Remunerasi dan Nominasi PT Bank Mandiri Taspen • Member of the Remuneration and Nomination Committee of Bank Mandiri
(2023–sekarang). Taspen (2023–present).
Tidak memiliki jabatan pada perusahaan terbuka lainnya. Does not hold any positions in other public companies.
Pengalaman Kerja Work Experience
• Anggota Tim Merger Bank-Bank BUMN Departemen Keuangan - • Member of the Merger Team for State-Owned Banks, Ministry of Finance -
Dirjen Pembinaan BUMN dengan Bank Indonesia (1997–1998). Directorate General of State-Owned Enterprises, in collaboration with Bank
Indonesia (1997–1998).
• Senior Vice President di Banking Restructuring, Badan Penyehatan Perbankan • Senior Vice President, Banking Restructuring, Indonesian Bank Restructuring
Nasional (1998–1999). Agency (IBRA) (1998–1999).
• Kepala Bagian Departemen Pengawasan Bank 1 Bank Indonesia (1999–2002). • Head of Division, Bank Supervision Department 1, Bank Indonesia (1999–2002).
• Deputi Direktur Departemen Pengawasan Bank 1 Bank Indonesia (2002–2003). • Deputy Director, Bank Supervision Department 1, Bank Indonesia (2002–2003).
• Project Leader Work Stream Enterprise Wide Risk Management Bank • Project Leader, Work Stream Enterprise-Wide Risk Management, Special Unit
Indonesia, Unit Khusus Program Tranformasi Bank Indonesia (2003–2005). for Bank Indonesia Transformation Program, Bank Indonesia (2003–2005).
• Analis Eksekutif Senior Departemen Perencanaan Strategis dan Hubungan • Senior Executive Analyst, Strategic Planning and Public Relations Department,
Masyarakat Bank Indonesia (2005–2005). Bank Indonesia (2005).
• Deputi Direktur Departemen Pengawasan Internal Bank Indonesia (2005–2008). • Deputy Director, Internal Audit Department, Bank Indonesia (2005–2008).
• Kepala Departemen Perizinan dan Informasi Perbankan Bank Indonesia (2008). • Head of Banking Licensing and Information Department, Bank Indonesia (2008).
• Kepala Departemen Pengawasan Bank 1 Bank Indonesia (2008–2012). • Head of Bank Supervision Department 1, Bank Indonesia (2008–2012).
• Kepala Departemen Akuntansi dan Sistem Pembayaran Bank Indonesia • Head of Accounting and Payment Systems Department, Bank Indonesia
(2012–2013). (2012–2013).
• Kepala Departemen Pengembangan Pengawasan dan Manajemen Krisis Bank • Head of Supervision Development and Crisis Management Department, Bank
Indonesia (2013–2013). Indonesia (2013).
• Kepala Departemen Pengembangan Pengawasan dan Manajemen Krisis • Head of Supervision Development and Crisis Management Department,
Otoritas Jasa Keuangan (2014–2015). Otoritas Jasa Keuangan (2014–2015).
• Deputi Komisioner Pengawas Perbankan II Otoritas Jasa Keuangan • Deputy Commissioner for Banking Supervision II, Otoritas Jasa Keuangan
(2015–2017). (2015–2017).
• Plt. Deputi Komisioner Pengawas Perbankan IV Otoritas Jasa Keuangan • Acting Deputy Commissioner for Banking Supervision IV, Otoritas Jasa
(2016–2017). Keuangan (2016–2017).
• Deputi Komisioner Pengawas Perbankan IV Otoritas Jasa Keuangan (2017). • Deputy Commissioner for Banking Supervision IV, Otoritas Jasa Keuangan (2017).
• Deputi Komisioner Pengawas Perbankan I Otoritas Jasa Keuangan (2017–2019). • Deputy Commissioner for Banking Supervision I, Otoritas Jasa Keuangan
(2017–2019).
• Plt. Deputi Komisioner Pengawas Perbankan II Otoritas Jasa Keuangan • Acting Deputy Commissioner for Banking Supervision II, Otoritas Jasa Keuangan
(2018–2019). (2018–2019).
• Staf Ahli Pengawas Perbankan Otoritas Jasa Keuangan (2019–2020). • Advisor to Banking Supervision, Otoritas Jasa Keuangan (2019–2020).
• Komisaris Independen PT Bank Mandiri (Persero) Tbk (2020–2023). • Independent Commissioner, PT Bank Mandiri (Persero) Tbk (2020–2023).
• Komisaris Independen PT Bank Mandiri Taspen (2023–sekarang). • Independent Commissioner, PT Bank Mandiri Taspen (2023–present).
Periode Jabatan Serving Period
Periode I – 27 Juni 2023 sampai dengan penutupan RUPS 2026. Period I – June 27, 2023 until the closing of the 2026 General Meeting of
Shareholders (GMS).
Hubungan Afiliasi Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Does not have any affiliation with other members of the Board of Directors,
Komisaris, pemegang saham utama, dan pengendali baik langsung maupun tidak members of the Board of Commissioners, controlling shareholders, or ultimate
langsung sampai kepada pemilik individu. individual shareholders, whether directly or indirectly.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
126 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Suhajar Diantoro*
Komisaris
Commissioner
Lahir di Sungai Ungar pada tahun 1964. Domisili / Domicile: Warga negara Indonesia
Usia 61 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Sungai Ungar in 1964.
Age 61 years as of December 2025.
Riwayat Pendidikan Educational Background
• Akademi Pemerintahan Dalam Negeri Pekanbaru (1987). • Diploma from the Academy of Domestic Government (APDN), Pekanbaru (1987).
• Sarjana Ilmu Pemerintahan dari Institut Ilmu Pemerintahan Jakarta (1990). • Bachelor’s Degree in Government Studies from the Institute of Government
Studies, Jakarta (1990).
• Magister Manajemen dari Universitas Airlangga, Surabaya (2004). • Master’s Degree in Management from Universitas Airlangga, Surabaya (2004).
• Doktor Ilmu Sosial Politik dari Universitas Padjadjaran, Bandung (2011). • Doctorate in Political and Social Sciences from Universitas Padjadjaran,
Bandung (2011).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Perbankan Kualifikasi 6 Tanpa Berjenjang, Banking Risk Management Certification – Level 6 (Non-Graded), issued by the
LSP Lembaga Sertifikasi Profesi Perbankan. Banking Professional Certification Institute (LSP Perbankan).
Riwayat Jabatan Job History
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Komisaris Independen Bank Mandiri Taspen untuk pertama Appointed as Independent Commissioner of Bank Mandiri Taspen for the first
kalinya sejak 27 Juni 2023, dialihtugaskan menjadi Komisaris berdasarkan Akta time since June 27, 2023, and subsequently reassigned as Commissioner based
Keputusan Sirkuler No. 18 tahun 2024 tanggal 27 Juni 2024, efektif menjabat on the Circular Resolution Deed No. 18 of 2024 dated June 27, 2024, and
setelah lulus uji Penilaian Kemampuan dan Kepatutan OJK. effectively assumed office after passing the Fit and Proper Test conducted by the
Otoritas Jasa Keuangan.
Rangkap Jabatan Concurrent Position
• Wakil Kepala II Badan Otorita Pengelola Pantai Utara Jawa (2025–sekarang). • Deputy Head II, North Java Coastal Management Authority (2025–present).
Tidak memiliki jabatan pada perusahaan terbuka lainnya. Does not hold any positions in other public companies.
Pengalaman Kerja Work Experience
• Sekretaris Kecamatan Tanjung Balai Karimun Kepulauan Riau (1991–1992). • Subdistrict Secretary of Tanjung Balai Karimun, Riau Islands (1991–1992).
• Camat Serasan Kabupaten Kepulauan Riau (1993–1995). • Subdistrict Head (Camat) of Serasan, Riau Islands (1993–1995).
• Camat Kundur Kabupaten Kepulauan Riau (1996–1998). • Subdistrict Head (Camat) of Kundur, Riau Islands (1996–1998).
• Camat Karimun Kabupaten Kepulauan Riau (1999–2001). • Subdistrict Head (Camat) of Karimun, Riau Islands (1999–2001).
• Kepala Dinas Pendapatan Daerah Kabupaten Karimun (2001–2004). • Head of Regional Revenue Office, Karimun Regency (2001–2004).
• Kepala Badan Litbang Perencanaan Daerah Kabupaten Karimun (2004). • Head of Regional Planning and Development Research Agency, Karimun
Regency (2004).
• Plt. Kepala Dinas Perikanan Dan Kelautan Kabupaten Karimun (2004–2007). • Acting Head of Fisheries and Marine Affairs Office, Karimun Regency (2004–2007).
• Kepala Badan Kepegawaian Daerah Provinsi Kepulauan Riau (2007–2008). • Head of Regional Personnel Agency, Riau Islands Province (2007–2008).
• Kepala Badan Perencanaan Pembangunan Daerah Provinsi Kepulauan Riau • Head of Regional Development Planning Agency, Riau Islands Province
(2008-2010). (2008–2010).
• Plt. Sekretaris Daerah Provinsi Kepulauan Riau (2010–2011). • Acting Regional Secretary, Riau Islands Province (2010–2011).
• Sekretaris Daerah Provinsi Kepulauan Riau (2011–2013). • Regional Secretary, Riau Islands Province (2011–2013).
• Rektor Institut Pemerintahan Dalam Negeri (2013–2015). • Rector, Institute of Public Administration (IPDN) (2013–2015).
• Staf Ahli Bidang Pemerintahan Pada Sekretariat Jenderal (2015–2021). • Expert Staff for Government Affairs, Secretariat General (2015–2021).
• Pj. Gubernur Bengkulu (2015–2016). • Acting Governor of Bengkulu (2015–2016).
• Plt. Sekretaris Badan Nasional Pengelola Perbatasan (2019–2021). • Acting Secretary, National Border Management Agency (2019–2021).
• Plt. Staf Ahli Bidang Aparatur Dan Pelayanan Publik Pada Sekretariat Jenderal • Acting Expert Staff for Apparatus and Public Services, Secretariat General
(2021). (2021).
• Pj. Gubernur Kepulauan Riau (2021–2021). • Acting Governor of Riau Islands (2021).
• Plh. Direktur Jenderal Bina Administrasi Kewilayahan Pada Kementerian • Acting Director General of Regional Administration Development,
Dalam Negeri (2021–2021). Ministry of Home Affairs (2021).
• Plt. Sekretaris Jenderal Pada Kementerian Dalam Negeri (2021–2022). • Acting Secretary General, Ministry of Home Affairs (2021–2022).
• Sekretaris Jenderal Pada Kementerian Dalam Negeri (2022–sekarang). • Secretary General, Ministry of Home Affairs (2022–present).
• Plh. Direktur Jenderal Otonomi Daerah (2022–sekarang) • Acting Director General of Regional Autonomy (2022–present).
• Komisaris Independen PT Bank Mandiri Taspen (2023–2024). • Independent Commissioner, Bank Mandiri Taspen (2023–2024).
• Komisaris PT Bank Mandiri Taspen (2024–sekarang). • Commissioner, PT Bank Mandiri Taspen (2024–present).
Periode Jabatan Serving Period
Periode I – 27 Juni 2023 sampai dengan penutupan RUPS 2026. Period I – June 27, 2023 until the closing of the 2026 General Meeting
of Shareholders (GMS).
Hubungan Afiliasi Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Does not have any affiliation with other members of the Board of Directors,
Komisaris, pemegang saham utama, dan pengendali baik langsung maupun tidak members of the Board of Commissioners, controlling shareholders, or
langsung sampai kepada pemilik individu. ultimate individual shareholders, whether directly or indirectly.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
* Telah diangkat sebagai Komisaris Independen berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 27 Juni 2023, dialihtugaskan menjadi Komisaris Non Independen
yang ditetapkan berdasarkan Keputusan Sirkuler Pemegang Saham tertanggal 27 Juni 2024 dan efektif menjabat setelah lulus fit & proper oleh Otoritas Jasa Keuangan.
Appointed as Independent Commissioner based on the Shareholders’ Circular Resolution dated June 27, 2023, reassigned as Non-Independent Commissioner pursuant
to the Shareholders’ Circular Resolution dated June 27, 2024, and became effective upon passing the fit and proper test conducted by the Otoritas Jasa Keuangan.
2025 Annual Report 127
Page 128
Profil Perusahaan
Company Profile
Prasetio
Komisaris Independen
Independent Commissioner
Lahir di Surabaya pada tahun 1960. Domisili / Domicile: Warga negara Indonesia
Usia 65 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Surabaya in 1960.
Age 65 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Ekonomi Akuntansi dari Universitas Airlangga, Surabaya (1983). • Bachelor’s Degree in Accounting from Universitas Airlangga, Surabaya (1983).
• Sarjana Ilmu Hukum dari Universitas Azzahra, Jakarta (2015). • Bachelor’s Degree in Law from Universitas Azzahra, Jakarta (2015).
• Magister Hukum Bisnis dari Universitas Gadjah Mada, Yogyakarta (2009). • Master’s Degree in Business Law from Universitas Gadjah Mada, Yogyakarta
(2009).
• Doktor Ilmu Hukum dari Universitas Gadjah Mada, Yogyakarta (2013). • Doctorate in Law from Universitas Gadjah Mada, Yogyakarta (2013).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Perbankan Kualifikasi 6 Tanpa Berjenjang, Banking Risk Management Certification – Level 6 (Non-Graded), issued by the
LSP Lembaga Sertifikasi Profesi Perbankan. Banking Professional Certification Institute (LSP Perbankan)
Riwayat Jabatan Job History
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Komisaris Independen Bank Mandiri Taspen untuk pertama Appointed as Independent Commissioner of Bank Mandiri Taspen for the first
kalinya sejak 04 Desember 2025 berdasarkan Akta Keputusan Sirkuler time since December 4, 2026, based on the Circular Resolution Deed No. 25 of
No. 25 tahun 2025 tanggal 18 Desember 2025, efektif menjabat setelah lulus 2025 dated December 18, 2025, and effectively assumed office after passing the
uji Penilaian Kemampuan dan Kepatutan OJK pada 31 Maret 2026. Fit and Proper Test conducted by the Otoritas Jasa Keuangan on March 31, 2026.
Rangkap Jabatan Concurrent Position
Tidak memiliki rangkap jabatan, baik sebagai anggota Direksi, anggota Dewan Does not hold concurrent positions as a member of the Board of Directors,
Komisaris, dan/atau anggota komite serta jabatan lainnya baik di dalam maupun the Board of Commissioners, and/or any committees, nor any other positions
di luar Emiten atau Perusahaan Publik. within or outside the Issuer or Public Company.
Pengalaman Kerja Work Experience
• Direktur Compliance & Risk Management PT Telekomunikasi Indonesia • Director of Compliance & Risk Management, PT Telekomunikasi Indonesia
(Persero) Tbk (2007–2012). (Persero) Tbk (2007–2012).
• Konsultan sekuritas Triple AA, aktif mengajar pada UPN, Univ. Pancasila, UNS, • Securities Consultant (Triple A), lecturer at UPN, Universitas Pancasila, and
pemateri/pembicara BPKP, Kejagung, dan Bareskrim (2012). UNS, as well as speaker for BPKP, the Attorney General’s Office, and Bareskrim
(2012).
• Komisaris PT Graha Sarana Duta (2009–2012). • Commissioner, PT Graha Sarana Duta (2009–2012).
• Direktur Utama Perum Peruri (2012–2017). • President Director, Perum Peruri (2012–2017).
• Lawyer dan Komisaris Bahar Law Firm dan PT Bahar Consulting • Lawyer and Commissioner, Bahar Law Firm and PT Bahar Consulting
(2017–2020). (2017–2020).
• Komisaris Utama PT Prosegur Cash Indonesia (2019–2019). • President Commissioner, PT Prosegur Cash Indonesia (2019).
• Komisaris PT Prosegur Cash Indonesia (2019–2022). • Commissioner, PT Prosegur Cash Indonesia (2019–2022).
• Komisaris Independen PT Titan Infrastructure (2019–2020). • Independent Commissioner, PT Titan Infrastructure (2019–2020).
• Corporate Advisor PT Garuda Indonesia (Persero) Tbk (2020–2020). • Corporate Advisor, PT Garuda Indonesia (Persero) Tbk (2020).
• Komisaris Utama PT Gapura Angkasa (2020–2023). • President Commissioner, PT Gapura Angkasa (2020–2023).
• Komisaris Utama PT Citilink Indonesia (2021–2023). • President Commissioner, PT Citilink Indonesia (2021–2023).
• Ketua Dewan Pengawas Dana Pensiun Garuda (2021–2025). • Chairman of the Supervisory Board, Garuda Pension Fund (2021–2025).
• Komisaris PT Citilink Indonesia (2023–2024). • Commissioner, PT Citilink Indonesia (2023–2024).
• Direktur Keuangan dan Manajemen Risiko PT Garuda Indonesia (Persero) Tbk • Director of Finance & Risk Management, PT Garuda Indonesia (Persero) Tbk
(2020–2025). (2020–2025).
• Komisaris Independen PT Bank Mandiri Taspen (2025–sekarang). • Independent Commissioner, PT Bank Mandiri Taspen (2025–present).
Periode Jabatan Serving Period
Periode I – 4 Desember 2025 sampai dengan penutupan RUPS 2028. Period I – December 4, 2025 until the closing of the 2028 General Meeting of
Shareholders (GMS).
Hubungan Afiliasi Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Does not have any affiliation with other members of the Board of Directors,
Komisaris, pemegang saham utama, dan pengendali baik langsung maupun tidak members of the Board of Commissioners, controlling shareholders, or ultimate
langsung sampai kepada pemilik individu. individual shareholders, whether directly or indirectly.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
128 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Marjana*
Komisaris Independen
Independent Commissioner
Lahir di Bantul pada tahun 1965. Domisili / Domicile: Warga negara Indonesia
Usia 60 tahun Per Desember 2025. Tangerang Selatan, Indonesian citizen
Born in Bantul in 1965. Indonesia
Age 60 years as of December 2025. South Tangerang,
Indonesia
Riwayat Pendidikan Educational Background
• Sarjana Agrikultur dari Universitas Pembangunan Nasional Veteran, • Bachelor’s Degree in Agriculture from Universitas Pembangunan Nasional
Yogyakarta (1989) “Veteran”, Yogyakarta (1989).
• Master in Business Administration dari Asian Institute of Management, Manila • Master of Business Administration from the Asian Institute of Management,
(2009) Manila (2009).
• Doktor Ilmu Ekonomi dari Universitas Trisakti, Jakarta (2025) • Doctorate in Economics from Universitas Trisakti, Jakarta (2025).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Perbankan Kualifikasi 7, LSP Keuangan Syariah. Banking Risk Management Certification – Qualification Level 7, issued by the Sharia
Finance Professional Certification Body (LSP Keuangan Syariah)
Riwayat Jabatan Job History
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Komisaris Independen Bank Mandiri Taspen untuk pertama Appointed as Independent Commissioner of Bank Mandiri Taspen for the first
kalinya sejak 04 Desember 2025 berdasarkan Akta Keputusan Sirkuler No. time since December 4, 2025, based on the Circular Resolution Deed No. 25 of
25 tahun 2025 tanggal 18 Desember 2025, efektif menjabat setelah lulus uji 2025 dated December 18, 2025, and effectively assumed office after passing the
Penilaian Kemampuan dan Kepatutan OJK. Fit and Proper Test conducted by the Otoritas Jasa Keuangan.
Rangkap Jabatan Concurrent Position
Tidak memiliki rangkap jabatan, baik sebagai anggota Direksi, anggota Dewan Does not hold concurrent positions as a member of the Board of Directors, the
Komisaris, dan/atau anggota komite serta jabatan lainnya, baik di dalam Board of Commissioners, and/or any committees, nor any other positions within
maupun di luar Emiten atau Perusahaan Publik. or outside the Issuer or Public Company.
Pengalaman Kerja Work Experience
• Kepala Kantor Cabang Semarang PT Bank Universal Tbk (1994–1996). • Branch Manager, Semarang Branch, PT Bank Universal Tbk (1994–1996).
• Kepala Regional Zona Tengah PT Bank Universal Tbk (1996–2000). • Regional Head, Central Zone, PT Bank Universal Tbk (1996–2000).
• Kepala Divisi International & Loans Operations PT Bank Universal Tbk (2000). • Head of International & Loans Operations Division, PT Bank Universal Tbk (2000).
• Kepala Divisi Trade Product Development PT Bank Universal Tbk • Head of Trade Product Development Division, PT Bank Universal Tbk
(2000–2001). (2000–2001).
• Kepala Divisi Operation PT Bank Mega Tbk (2001–2005). • Head of Operations Division, PT Bank Mega Tbk (2001–2005).
• Pjs. Kepala Divisi Operations Development PT Bank Mega Tbk (2001–2005). • Acting Head of Operations Development Division, PT Bank Mega Tbk
(2001–2005).
• Kepala Divisi Credit Administration PT Bank Mega Tbk (2005–2009). • Head of Credit Administration Division, PT Bank Mega Tbk (2005–2009).
• Pjs. Kepala Divisi Legal PT Bank Mega Tbk (2005–2009). • Acting Head of Legal Division, PT Bank Mega Tbk (2005–2009).
• Direktur Operation & IT PT Bank Mega Syariah (2009–2013). • Director of Operations & IT, PT Bank Mega Syariah (2009–2013).
• Direktur Human Capital, Risk & Compliance PT Bank Mega Syariah • Director of Human Capital, Risk & Compliance, PT Bank Mega Syariah
(2014–2024). (2014–2024).
• Direktur Risk & Compliance PT Bank Mega Syariah (2024–2025). • Director of Risk & Compliance, PT Bank Mega Syariah (2024–2025).
• Komisaris Independen PT Bank Mandiri Taspen (2025–sekarang). • Independent Commissioner, PT Bank Mandiri Taspen (2025–present).
Periode Jabatan Serving Period
Periode I – 4 Desember 2025 sampai dengan penutupan RUPS 2028. Period I – December 4, 2025 until the closing of the 2028 General Meeting of
Shareholders (GMS).
Hubungan Afiliasi Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Does not have any affiliation with other members of the Board of Directors,
Komisaris, pemegang saham utama, dan pengendali baik langsung maupun tidak members of the Board of Commissioners, controlling shareholders, or ultimate
langsung sampai kepada pemilik individu. individual shareholders, whether directly or indirectly.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
* Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025
dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa Keuangan.
Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025
and is currently in the process of the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
2025 Annual Report 129
Page 130
Profil Perusahaan
Company Profile
Suwartini
Komisaris Independen
Independent Commissioner
Lahir di Prabumulih pada tahun 1953. Domisili / Domicile: Warga negara Indonesia
Usia 72 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Prabumulih in 1953.
Age 72 years as of December 2025.
Riwayat Pendidikan Educational Background
• Bachelor of Business Administration dari Century University, New Mexico, • Bachelor of Business Administration dari Century University,
AS (1989). New Mexico, AS (1989).
• Master of Business Administration dari Century University, New Mexico, • Master of Business Administration dari Century University, New Mexico,
AS (1992). AS (1992).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Perbankan Kualifikasi 7, LSP Lembaga Sertifikasi Banking Risk Management Certification Level 7 from the Banking
Profesi Perbankan. Professional Certification Institute (LSP Perbankan).
Riwayat Jabatan Job History
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Komisaris Independen Bank Mandiri Taspen untuk Appointed as Independent Commissioner of Bank Mandiri Taspen for
pertama kalinya sejak 04 Desember 2025 berdasarkan Akta Keputusan the first time since December 4, 2025, based on the Circular Resolution
Sirkuler No. 25 tahun 2025 tanggal 18 Desember 2025, efektif menjabat Deed No. 25 of 2025 dated December 18, 2025, and effectively assumed
setelah lulus uji Penilaian Kemampuan dan Kepatutan OJK pada 13 Maret office after passing the Fit and Proper Test conducted by the Otoritas Jasa
2026. Keuangan on March 13, 2026.
Rangkap Jabatan Concurrent Position
• Anggota Komite Audit PT Bank Mandiri Taspen (2026 –sekarang). • Member of the Audit Committee of PT Bank Mandiri Taspen
(2026–present).
Tidak memiliki rangkap jabatan, baik sebagai anggota Direksi, anggota Does not hold concurrent positions as a member of the Board of Directors,
Dewan Komisaris, dan/atau anggota komite serta jabatan lainnya baik the Board of Commissioners, and/or any committees, nor any other
di dalam maupun di luar Emiten atau Perusahaan Publik. positions within or outside the Issuer or Public Company.
Pengalaman Kerja Work Experience
• Senior Administrasi Personalia dan Keuangan United Nations High • Senior Personnel and Finance Administration Officer, United Nations High
Commissioner for Refugees (1978–1992). Commissioner for Refugees (UNHCR) (1978–1992).
• Personal Assistance Direktur Utama Ficorinvest (1992). • Personal Assistant to the President Director, Ficorinvest (1992).
• Asisten Direksi Bank Bepede Indonesia (1992–1995). • Executive Assistant to the Board of Directors, Bank Bapindo (Bank
Pembangunan Indonesia) (1992–1995).
• Kepala Divisi HR and Public Affairs PT Hastin Internasional Tbk • Head of HR and Public Affairs Division, PT Hastin Internasional Tbk
(1995–1998). (1995–1998).
• Direktur Compliance, HR, and Risk Management PT Bank Mega Tbk • Director of Compliance, HR, and Risk Management, PT Bank Mega Tbk
(1998–2012). (1998–2012).
• Komisaris Independen PT Bank Commonwealth Indonesia (2012–2024). • Independent Commissioner, PT Bank Commonwealth Indonesia
(2012–2024).
• Direktur Program Lembaga Pengembangan Perbankan Indonesia • Program Director, Indonesian Banking Development Institute (LPPI)
(2014–2020). (2014–2020).
• Konsultan Lembaga Pengembangan Perbankan Indonesia (2020–2021). • Consultant, Indonesian Banking Development Institute (LPPI)
(2020–2021).
• Konsultan Bank OCBC NISP Tbk (2024–2025). • Consultant, PT Bank OCBC NISP Tbk (2024–2025).
• Komisaris Independen PT Bank Mandiri Taspen (2025 –sekarang). • Independent Commissioner, PT Bank Mandiri Taspen (2025–present).
Periode Jabatan Serving Period
Periode I – 4 Desember 2025 sampai dengan penutupan RUPS 2028. Period I – December 4, 2025 until the closing of the 2028 General Meeting
of Shareholders (GMS).
Hubungan Afiliasi Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Does not have any affiliation with other members of the Board of Directors,
Dewan Komisaris, pemegang saham utama, dan pengendali baik langsung members of the Board of Commissioners, controlling shareholders, or
maupun tidak langsung sampai kepada pemilik individu. ultimate individual shareholders, whether directly or indirectly.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
130 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Edi Eko Cahyono*
Komisaris
Commissioner
Lahir di Pati pada tahun 1982. Domisili / Domicile: Warga negara Indonesia
Usia 43 tahun Per Desember 2025. Depok, Indonesia Indonesian citizen
Born in Pati in 1982.
Age 43 years as of December 2025.
Riwayat Pendidikan Educational Background
• Diploma Akuntansi dari Sekolah Tinggi Akuntansi Negara, Tangerang Selatan • Diploma in Accounting from the State College of Accountancy (STAN),
(2003). South Tangerang (2003).
• Sarjana Akuntansi dari Universitas Indonesia, Depok (2008). • Bachelor’s Degree in Accounting from Universitas Indonesia, Depok (2008).
• Magister Akuntansi dari Universitas Gadjah Mada, Yogyakarta (2014). • Master’s Degree in Accounting from Universitas Gadjah Mada, Yogyakarta
(2014).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Kualifikasi 6 Tanpa Berjenjang, LSP Lembaga Risk Management Certification Level 6 (Direct Certification) from the Banking
Sertifikasi Profesi Perbankan. Professional Certification Institute (LSP Perbankan).
Riwayat Jabatan Job History
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Komisaris Bank Mandiri Taspen untuk pertama kalinya Appointed as Commissioner of Bank Mandiri Taspen for the first time since
sejak 04 Desember 2025 berdasarkan Akta Keputusan Sirkuler No. 25 tahun December 4, 2025, based on the Circular Resolution Deed No. 25 of 2025 dated
2025 tanggal 18 Desember 2025, efektif menjabat setelah lulus uji Penilaian December 18, 2025, and effectively assumed office after passing the Fit and
Kemampuan dan Kepatutan OJK. Proper Test conducted by the Otoritas Jasa Keuangan.
Rangkap Jabatan Concurrent Position
• Direktur Tanggung Jawab Sosial dan Lingkungan Badan Pengaturan BUMN • Director of Social and Environmental Responsibility, State-Owned
(2026–sekarang). Enterprises Regulatory Body (2026–present).
• Plt. Direktur Keberlanjutan Badan Pengaturan BUMN (2026–sekarang) • Acting Director of Sustainability at the State-Owned Enterprises Regulatory
Agency (2026–present)
Tidak memiliki jabatan pada perusahaan terbuka lainnya. Does not hold any positions in other public companies.
Pengalaman Kerja Work Experience
• Sekretaris Dewan Komisaris PT Industri Nuklir Indonesia (2001–2012). • Secretary to the Board of Commissioners, PT Industri Nuklir Indonesia
(2001–2012).
• Penata Muda Kementerian BUMN (2009–2013). • Junior Analyst, Ministry of State-Owned Enterprises (2009–2013).
• Sekretaris Dewan Komisaris PT Len Industri (Persero) (2013–2014). • Secretary to the Board of Commissioners, PT Len Industri (Persero) (2013–2014).
• Sekretaris Dewan Komisaris PT Indonesia Asahan Alumunium (2014–2017). • Secretary to the Board of Commissioners, PT Indonesia Asahan Aluminium
(2014–2017).
• Kepala Subbidang Riset Kementerian BUMN (2014–2015). • Subdivision Head of Research, Ministry of State-Owned Enterprises
(2014–2015).
• Kepala Subbidang Riset BUMN I Kementerian BUMN (2015–2020). • Subdivision Head of SOE Research I, Ministry of State-Owned Enterprises
(2015–2020).
• Sekretaris Dewan Komisaris PT Petrokimia Gresik (2016–2019). • Secretary to the Board of Commissioners, PT Petrokimia Gresik (2016–2019).
• Kepala Subbidang Riset BUMN II Kementerian BUMN (2018–2019). • Subdivision Head of SOE Research II, Ministry of State-Owned Enterprises
(2018–2019).
• Sekretaris Dewan Komisaris PT Semen Indonesia (Persero) Tbk (2019–2021). • Secretary to the Board of Commissioners, PT Semen Indonesia (Persero) Tbk
(2019–2021).
• Kepala Bagian Perencanaan dan Manajemen Kinerja (2020–2022). • Head of Planning and Performance Management Division (2020–2022).
• Plt. Asisten Deputi bidang Tanggung Jawab Sosial dan Lingkungan • Acting Assistant Deputy for Social and Environmental Responsibility, Ministry
(2021–2024). of State-Owned Enterprises (2021–2024).
• Sekretaris Dewan Komisaris PT Bank Rakyat Indonesia (Persero) Tbk • Secretary to the Board of Commissioners, PT Bank Rakyat Indonesia (Persero)
(2021–2022). Tbk (2021–2022).
• Penata Kelola Perusahaan Negera Madya Kementerian BUMN • Middle-Level State-Owned Enterprise Governance Officer, Ministry of State-
(2022–2024). Owned Enterprises (2022–2024).
• Komisaris PT Pertamina Hulu Indonesia (2022–2025). • Commissioner, PT Pertamina Hulu Indonesia (2022–2025).
• Asisten Deputi bidang Tanggung Jawab Sosial dan Lingkungan Kementerian • Assistant Deputy for Social and Environmental Responsibility, Ministry of State-
BUMN (2024–2026). Owned Enterprises (2024–2026).
• Komisaris PT Bank Mandiri Taspen (2025–sekarang). • Commissioner, PT Bank Mandiri Taspen (2025–present).
Periode Jabatan Serving Period
Periode I – 4 Desember 2025 sampai dengan penutupan RUPS 2028. Period I – December 4, 2025 until the closing of the 2028 General Meeting of
Shareholders (GMS).
Hubungan Afiliasi Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Does not have any affiliation with other members of the Board of Directors,
Komisaris, pemegang saham utama, dan pengendali baik langsung maupun tidak members of the Board of Commissioners, controlling shareholders, or ultimate
langsung sampai kepada pemilik individu. individual shareholders, whether directly or indirectly.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
* Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025
dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa Keuangan.
Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025
and is currently in the process of the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
2025 Annual Report 131
Page 132
Profil Perusahaan
Company Profile
Pendidikan dan/atau Pelatihan Education and/or Training of Board
Dewan Komisaris of Commissioners
Uraian pendidikan dan/atau pelatihan Dewan Komisaris pada A description of the education and/or training of the Board of
tahun buku disajikan pada Bab Corporate Governance. Commissioners during the financial year is presented in the
Corporate Governance Chapter.
Perubahan Komposisi Anggota Dewan Changes and Changing Reasons
Komisaris dan Alasan Perubahannya in The Composition of Members
of The Board of Commissioners
Selama tahun 2025, Komposisi anggota Dewan Komisaris Throughout 2025, the composition of the Board of
Bank Mandiri Taspen mengalami perubahan sesuai dengan Commissioners of Bank Mandiri Taspen underwent changes in
kebutuhan Bank sebagaimana dijelaskan berikut. accordance with the Bank’s requirements, as described below.
Komposisi Dewan Komisaris Composition of The Board of
Sebelum RUPS Luar Biasa Commissioners Prior to The Extraordinary
Tanggal 25 September 2025 General Meeting Of Shareholders (EGMS)
on September 25, 2025
Komposisi Dewan Komisaris sebelum RUPS Luar Biasa tanggal The composition of the Board of Commissioners prior to the
25 September 2025 sebanyak 4 (empat) orang yang terdiri Extraordinary General Meeting of Shareholders (EGMS) held on
dari 1 (satu) orang Komisaris Utama, 2 (dua) orang Komisaris September 25, 2025 consisted of 4 (four) members, comprising
Independen dan 1 (satu) orang Komisaris. Komposisi dan dasar 1 (one) President Commissioner, 2 (two) Independent
pengangkatan Dewan Komisaris dapat dilihat pada tabel di Commissioners, and 1 (one) Commissioner. The composition
bawah ini. and basis for the appointment of the Board of Commissioners
are presented in the table below.
Tabel Komposisi dan Dasar Pengangkatan Dewan Komisaris Sebelum RUPS Luar Biasa Tanggal 25 September 2025
Table of Composition and Basis of Appointment of the Board of Commissioners
Prior to The Extraordinary General Meeting of Shareholders (EGMS) on September 25, 2025
Nama Jabatan Pelaksana Dasar Pengangkatan Tanggal Efektif
Name Position Organizer Basis of Appointment Effective Date
Komisaris Utama Akta Keputusan RUPS No. 20 Tahun 2021 11 November 2021
Mustaslimah OJK
President Commissioner Deed of GMS Resolution No. 20 year 2021 November 11, 2021
Hendrika Nora Osloi Komisaris Akta Keputusan RUPS No. 17 Tahun 2022 16 Juni 2023
OJK
Sinaga Commissioner Deed of GMS Resolution No. 17 year 2022 June 16, 2023
Sedang dalam proses
Fit & Proper Test OJK
Komisaris Akta keputusan sirkuler No. 21 Tahun 2023
Suhajar Diantoro OJK Currently in the OJK
Commissioner Circular Decree No. 21 year 2023
Fit & Proper Test
process
Komisaris Independen Akta keputusan sirkuler No. 21 Tahun 2023 11 Oktober 2023
Boedi Armanto OJK
Independent Commissioner Circular Decree No. 21 year 2023 October 11, 2023
132 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Komposisi Dewan Komisaris Composition of The Board of
Setelah RUPS Luar Biasa Commissioners After The Extraordinary
Tanggal 25 September 2025 General Meeting of Shareholders (EGMS)
on September 25, 2025
Pada tanggal 25 September 2025 RUPS Luar Biasa On September 25, 2025, the Extraordinary General Meeting
memutuskan Menyetujui pemberhentian dengan hormat of Shareholders (EGMS) resolved to approve the honorable
Hendrika Nora Osloi Sinaga dari jabatannya sebagai Komisaris. dismissal of Hendrika Nora Osloi Sinaga from her position as
Dengan demikian, komposisi Dewan Komisaris setelah RUPS Commissioner. Accordingly, the composition of the Board of
Luar Biasa tanggal 25 September 2025 sebanyak 3 (tiga) orang Commissioners following the EGMS on September 25, 2025
yang terdiri dari 1 (satu) orang Komisaris Utama, 1 (satu) orang consisted of 3 (three) members, comprising 1 (one) President
Komisaris Independen dan 1 (satu) orang Komisaris. Komposisi Commissioner, 1 (one) Independent Commissioner, and 1 (one)
dan dasar pengangkatan Dewan Komisaris dapat dilihat pada Commissioner. The composition and basis for the appointment
tabel di bawah ini. of the Board of Commissioners are presented in the table below.
Tabel Komposisi dan Dasar Pengangkatan Dewan Komisaris Setelah RUPS Luar Biasa Tanggal 25 September 2025
Table of Composition and Basis of Appointment of the Board of Commissioners
After the Extraordinary General Meeting of Shareholders (EGMS) on September 25, 2025
Nama Jabatan Pelaksana Dasar Pengangkatan Tanggal Efektif
Name Position Organizer Basis of Appointment Effective Date
Komisaris Utama Akta Keputusan RUPS No. 20 Tahun 2021 11 November 2021
Mustaslimah OJK
President Commissioner Deed of GMS Resolution No. 20 year 2021 November 11, 2021
Sedang dalam proses
Fit & Proper Test OJK
Komisaris Akta keputusan sirkuler No. 21 Tahun 2023
Suhajar Diantoro OJK Currently in the OJK
Commissioner Circular Decree No. 21 year 2023
Fit & Proper Test
process
Komisaris Independen Akta keputusan sirkuler No. 21 Tahun 2023 11 Oktober 2023
Boedi Armanto OJK
Independent Commissioner Circular Decree No. 21 year 2023 October 11, 2023
Komposisi Dewan Komisaris Composition of The Board of Commissioners
Setelah RUPS Luar Biasa After The Extraordinary General Meeting of
Tanggal 4 Desember 2025 Shareholders (EGMS) on December 4, 2025
Pada tanggal 4 Desember 2025 RUPS Luar Biasa memutuskan: On December 4, 2025, the Extraordinary General Meeting of
Shareholders (EGMS) resolved as follows:
1. Menyetujui pemberhentian dengan hormat Mustaslimah 1. Approved the honorable dismissal of Mustaslimah from
sebagai Komisaris Utama. her position as President Commissioner.
2. Menyetujui pengangkatan: 2. Approved the appointment of:
a. Junaidi Hisom sebagai Komisaris Utama merangkap a. Junaidi Hisom as President Commissioner concurrently
Komisaris Independen. serving as Independent Commissioner.
b. Prasetio sebagai Komisaris Independen. b. Prasetio as Independent Commissioner.
c. Marjana sebagai Komisaris Independen. c. Marjana as Independent Commissioner.
d. Suwartini sebagai Komisaris Independen. d. Suwartini as Independent Commissioner.
e. Edi Eko Cahyono sebagai Komisaris. e. Edi Eko Cahyono as Commissioner.
Dengan demikian, komposisi Dewan Komisaris setelah RUPS Accordingly, the composition of the Board of Commissioners
Luar Biasa tanggal 4 Desember 2025 sebanyak 7 (tujuh) orang following the EGMS on December 4, 2025 consisted of 7
yang terdiri dari 1 (satu) orang Komisaris Utama Independen, (seven) members, comprising 1 (one) Independent President
4 (empat) orang Komisaris Independen dan 2 (dua) orang Commissioner, 4 (four) Independent Commissioners, and
Komisaris. Komposisi dan dasar pengangkatan Dewan 2 (two) Commissioners. The composition and basis for the
Komisaris dapat dilihat pada tabel di bawah ini. appointment of the Board of Commissioners are presented in
the table below.
2025 Annual Report 133
Page 134
Profil Perusahaan
Company Profile
Tabel Komposisi dan Dasar Pengangkatan Dewan Komisaris Setelah RUPS Luar Biasa Tanggal 4 Desember 2025
Table of Composition and Basis of Appointment of the Board of Commissioners
After the Extraordinary General Meeting of Shareholders (EGMS) on December 4, 2025
Nama Jabatan Pelaksana Dasar Pengangkatan Tanggal Efektif
Name Position Organizer Basis of Appointment Effective Date
Komisaris Utama Independen
Akta Keputusan Sirkuler No. 25 tahun 2025 06 Maret 2026
Junaidi Hisom Independent President OJK
Circular Resolution Deed No. 25 of 2025 March 6, 2026
Commissioner
Sedang dalam proses
Fit & Proper Test OJK
Komisaris Akta Keputusan Sirkuler No. 21 tahun 2023
Suhajar Diantoro OJK Currently in the OJK
Commissioner Circular Resolution Deed No. 21 of 2023
Fit & Proper Test
process
Komisaris Independen Akta Keputusan Sirkuler No. 21 tahun 2023 11 Oktober 2023
Boedi Armanto OJK
Independent Commissioner Circular Resolution Deed No. 21 of 2023 October 11, 2023
Komisaris Independen Akta Keputusan Sirkuler No. 25 tahun 2025 31 Maret 2026
Prasetio OJK
Independent Commissioner Circular Resolution Deed No. 25 of 2025 March 31, 2026
Sedang dalam proses
Fit & Proper Test OJK
Komisaris Independen Akta Keputusan Sirkuler No. 25 tahun 2025
Marjana OJK Currently in the OJK
Independent Commissioner Circular Resolution Deed No. 25 of 2025
Fit & Proper Test
process
Komisaris Independen Akta Keputusan Sirkuler No. 25 tahun 2025 13 Maret 2026
Suwartini OJK
Independent Commissioner Circular Resolution Deed No. 25 of 2025 March 13, 2026
Sedang dalam proses
Fit & Proper Test OJK
Komisaris Akta Keputusan Sirkuler No. 25 tahun 2025
Edi Eko Cahyono OJK Currently in the OJK
Commissioner Circular Resolution Deed No. 25 of 2025
Fit & Proper Test
process
134 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Profil Pejabat Eksekutif
Executive Officers Profile
Senior Executive Vice President Senior Executive Vice President
Freddy Kurnianto
SEVP Operations
SEVP Operations
Lahir di Jakarta pada tahun 1975. Domisili / Domicile: Warga negara Indonesia
Usia 50 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Jakarta in 1975.
Age 50 years as of December 2025.
Riwayat Pendidikan Educational Background
• S1 - Sarjana Administrasi Fiskal, Universitas Indonesia (1998). • Bachelor’s Degree in Fiscal Administration, University of Indonesia (1998).
• S2 - LL.M. International Tax Law, Universitas Leiden (2011). • LL.M. in International Tax Law, Leiden University (2011).
Pengalaman Kerja Work Experience
• Tax Consultant KAP Prasetyo, Sarwoko, Sanjaya (Ernst & Young), • Tax Consultant, KAP Prasetyo, Sarwoko, Sanjaya (Ernst & Young)
(2000–2004). (2000–2004).
• Section Head Corporate Tax PT Bank Mandiri (Persero) Tbk (2004–2010). • Section Head of Corporate Tax, PT Bank Mandiri (Persero) Tbk
(2004–2010).
• Team Leader IFRS Project PT Bank Mandiri (Persero) Tbk (2011–2014). • Team Leader, IFRS Project, PT Bank Mandiri (Persero) Tbk (2011–2014).
• Department Head Tax Management PT Bank Mandiri (Persero) Tbk • Department Head of Tax Management, PT Bank Mandiri (Persero) Tbk
(2014–2021). (2014–2021).
• Anggota Dewan Pengawas Mandiri MCO (2020–2026). • Member of the Supervisory Board, Mandiri MCO (2020–2026).
• Group Head Accounting PT Bank Mandiri (Persero) Tbk (2022–2025). • Group Head of Accounting, PT Bank Mandiri (Persero) Tbk (2022–2025).
• SEVP Operation Bank Mandiri Taspen (2026–sekarang). • SEVP Operations, Bank Mandiri Taspen (2026–present).
Rangkap Jabatan Concurrent Positions
Tidak memiliki rangkap jabatan, baik sebagai anggota Direksi, anggota Does not hold concurrent positions, whether as a member of the Board of
Dewan Komisaris, dan/atau anggota komite serta jabatan lainnya. baik Directors, Board of Commissioners, and/or committee member, nor any other
di dalam maupun di luar Emiten atau Perusahaan Publik. positions within or outside the Issuer or Public Company.
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai SEVP Operations berdasarkan Surat Keputusan Serves as SEVP Operations based on Appointment Decree No. KEP.DIR/051/
Penetapan Jabatan No. KEP.DIR/051/III/2026 tanggal 9 Maret 2026. III/2026 dated March 9, 2026.
2025 Annual Report 135
Page 136
Profil Perusahaan
Company Profile
Division Head Division Head
M. Jacobie Henry Widojono
Division Head Internal Audit
Head of Internal Audit Division
Lahir di Ponorogo pada tahun 1970. Domisili / Domicile: Warga negara Indonesia
Usia 55 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Ponorogo in 1970.
Age 55 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Ekonomi Akuntansi dari Universitas Gadjah Mada, Yogyakarta • Bachelor’s Degree in Accounting from Universitas Gadjah Mada,
(1994). Yogyakarta (1994).
• Master Business Administration dari Universitas Gadjah Mada, • Master of Business Administration from Universitas Gadjah Mada,
Yogyakarta (2014). Yogyakarta (2014).
Pengalaman Kerja Work Experience
• Auditor PT Bank Dagang Negara (Persero) Tbk (1997–1999). • Auditor, PT Bank Dagang Negara (Persero) Tbk (1997–1999).
• Auditor PT Bank Mandiri (Persero) Tbk (1999–2007). • Auditor, PT Bank Mandiri (Persero) Tbk (1999–2007).
• Team Leader Accounting Policy PT Bank Mandiri (Persero) Tbk (2007–2008). • Team Leader, Accounting Policy, PT Bank Mandiri (Persero) Tbk (2007–2008).
• Tax Management Department Head PT Bank Mandiri (Persero) Tbk • Department Head of Tax Management, PT Bank Mandiri (Persero) Tbk
(2008–2014). (2008–2014).
• Decentralized Compliance & Operational Risk Head PT Bank Mandiri • Head of Decentralized Compliance & Operational Risk, PT Bank Mandiri
(Persero) Tbk (2014–2015). (Persero) Tbk (2014–2015).
• Audit Manager PT Bank Mandiri (Persero) Tbk (2015–2020). • Audit Manager, PT Bank Mandiri (Persero) Tbk (2015–2020).
• Division Head Internal Audit PT Bank Mandiri Taspen (2020–sekarang). • Head of Internal Audit Division, PT Bank Mandiri Taspen (2020–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Internal Audit berdasarkan Surat Keputusan Served as Division Head of Internal Audit based on Board of Directors
Direksi No. KEP.DIR/043/III/2026 tanggal 9 Maret 2026. Decree No. KEP.DIR/043/III/2026 dated March 9, 2026.
Sisi Rahmina
Division Head Compliance
Head of Compliance Division
Lahir di Bogor pada tahun 1978. Domisili / Domicile: Warga negara Indonesia
Usia 47 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Bogor in 1978.
Age 47 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Akuntansi dari Universitas Trisakti, Jakarta (2000). • Bachelor’s Degree in Accounting from Universitas Trisakti, Jakarta (2000).
• Master of Business Administration dari Universitas Gadjah Mada, • Master of Business Administration from Universitas Gadjah Mada,
Yogyakarta (2008). Yogyakarta (2008).
Pengalaman Kerja Work Experience
• Assistant Manager Medan Balai Kota (2001–2003). • Assistant Manager, Medan Balai Kota (2001–2003).
• AML-CFT Analist, Compliance & AML-CFT Group PT Bank Mandiri • AML-CFT Analyst, Compliance & AML-CFT Group, PT Bank Mandiri
(Persero) Tbk (2003–2009). (Persero) Tbk (2003–2009).
• Lead of Compliance Methodology & Regulatory, Compliance & AML-CFT • Lead of Compliance Methodology & Regulatory, Compliance & AML-CFT
Group PT Bank Mandiri (Persero) Tbk (2009–2013). Group, PT Bank Mandiri (Persero) Tbk (2009–2013).
• Head of Compliance & Operational Risk Unit, Risk Management • Head of Compliance & Operational Risk Unit, Risk Management,
PT Bank Mandiri (Persero) Tbk (2013–2016). PT Bank Mandiri (Persero) Tbk (2013–2016).
• Head of Compliance Methodology & Regulatory, Compliance & AML – • Head of Compliance Methodology & Regulatory, Compliance & AML-
CFT Group PT Bank Mandiri (Persero) Tbk (2016–2020). CFT Group, PT Bank Mandiri (Persero) Tbk (2016–2020).
• Senior Compliance Officer Wholesale Banking PT Bank Mandiri • Senior Compliance Officer, Wholesale Banking, PT Bank Mandiri
(Persero) Tbk (2020 –2024). (Persero) Tbk (2020–2024).
• Division Head Compliance PT Bank Mandiri Taspen (2024 –sekarang). • Head of Compliance Division, PT Bank Mandiri Taspen (2024–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Compliance berdasarkan Surat Keputusan Serves as Division Head of Compliance based on Board of Directors Decree
Direksi No. KEP.DIR/028/III/2026 tanggal 9 Maret 2026. No. KEP.DIR/028/III/2026 dated March 9, 2026.
136 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Roni Girsang
Division Head Risk Management
Head of Risk Management Division
Lahir di Pematangsiantar pada tahun 1986. Domisili / Domicile: Warga negara Indonesia
Usia 39 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Pematangsiantar in 1986.
Age 39 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Akuntansi dari President University (2008). • Bachelor’s Degree in Accounting from President University (2008).
• Magister Management Engineering Politecnico di Milano, Milan (2017). • Master’s Degree in Management Engineering from Politecnico di Milano, Milan
(2017).
Pengalaman Kerja Work Experience
• Auditor Cabang Konvensional PT Bank Danamon Indonesia, Tbk (2008–2010). • Branch Auditor (Conventional Banking), PT Bank Danamon Indonesia Tbk
(2008–2010).
• Team Leader Microfinance Audit PT Bank Danamon Indonesia, Tbk (2010–2012). • Team Leader, Microfinance Audit, PT Bank Danamon Indonesia Tbk (2010–2012).
• Team Leader Treasury, Financial Institution & Risk Management • Team Leader, Treasury, Financial Institutions & Risk Management, PT Bank
PT Bank Mandiri (Persero) Tbk (2012–2018). Mandiri (Persero) Tbk (2012–2018).
• Team Leader Group Audit & Risk Advisory PT Astra Internasional, Tbk • Team Leader, Group Audit & Risk Advisory, PT Astra International Tbk
(2018–2019). (2018–2019).
• Wholesale, Trasury & Centralized Operation Audit Head PT Maybank Indonesia, • Head of Wholesale, Treasury & Centralized Operations Audit, PT Maybank
Tbk (2019–2020). Indonesia Tbk (2019–2020).
• Division Head Risk Management di Bank Mandiri Taspen (2020–sekarang). • Head of Risk Management Division, Bank Mandiri Taspen (2020–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Risk Management berdasarkan Surat Keputusan Serves as Division Head of Risk Management based on Board of Directors Decree
Direksi No. KEP.DIR/036/III/2026 tanggal 9 Maret 2026. No. KEP.DIR/036/III/2026 dated March 9, 2026.
Tulus Parulian Hutabarat
Pj. Division Head Corporate Secretary & Legal
Acting Head of Corporate Secretary & Legal Division
Lahir di Dairi pada tahun 1975. Domisili / Domicile: Warga negara Indonesia
Usia 50 tahun Per Desember 2025. Tangerang Selatan, Indonesia Indonesian citizen
Born in Dairi in 1975. South Tangerang, Indonesia
Age 50 years as of December 2025.
Riwayat Pendidikan Educational Background
Sarjana Ekonomi dari Universitas Indonesia (UI), Depok (2003). Bachelor’s Degree in Economics from Universitas Indonesia (UI), Depok (2003).
Pengalaman Kerja Work Experience
• Petugas Seksi Pendukung Sistem PT Bank Dagang Negara (Persero), (1998–1999). • System Support Section Officer, PT Bank Dagang Negara (Persero) (1998–1999).
• Pelaksana IT e-Channel & Credit Card PT Bank Mandiri (Persero), Tbk (1999–2005). • IT e-Channel & Credit Card Officer, PT Bank Mandiri (Persero) Tbk (1999–2005).
• Pelaksana IT Vendor & Contract Management PT Bank Mandiri (Persero), Tbk • IT Vendor & Contract Management Officer, PT Bank Mandiri (Persero) Tbk
(2005–2008). (2005–2008).
• Assistant Manager IT Vendor & Contract Management PT Bank Mandiri • Assistant Manager, IT Vendor & Contract Management, PT Bank Mandiri (Persero)
(Persero), Tbk (2008–2013). Tbk (2008–2013).
• Manager IT Vendor & Contract Management PT Bank Mandiri (Persero), Tbk • Manager, IT Vendor & Contract Management, PT Bank Mandiri (Persero) Tbk
(2013–2014). (2013–2014).
• Senior Manager IT Procurement PT Bank Danamon Indonesia, Tbk (2014–2015). • Senior Manager, IT Procurement, PT Bank Danamon Indonesia Tbk (2014–2015).
• Procurement & Contract Management Head PT Bank BTPN, Tbk (2015–2017). • Head of Procurement & Contract Management, PT Bank BTPN Tbk (2015–2017).
• Department Head Procurement Bank Mandiri Taspen (2017–2022). • Department Head of Procurement, Bank Mandiri Taspen (2017–2022).
• Pj. Division Head Risk Business Control Bank Mandiri Taspen (2022–2023). • Acting Head of Risk Business Control Division, Bank Mandiri Taspen (2022–2023).
• Division Head Procurement & Asset Management Bank Mandiri Taspen • Head of Procurement & Asset Management Division, Bank Mandiri Taspen
(2023–2024) (2023–2024).
• Division Head Network Development Bank Mandiri Taspen (2024–2026). • Head of Network Development Division, Bank Mandiri Taspen (2024–2026).
• Pj. Division Head Corporate Secretary & Legal Bank Mandiri Taspen • Acting Head of Corporate Secretary & Legal Division, Bank Mandiri Taspen
(2026–sekarang). (2026–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Pj. Division Head Corporate Secretary & Legal berdasarkan Serves as Acting Division Head of Corporate Secretary & Legal based on Board
Surat Keputusan Direksi No KEP.DIR/029/III/2026 tanggal 9 Maret 2026. of Directors Decree No. KEP.DIR/029/III/2026 dated March 9, 2026.
2025 Annual Report 137
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Profil Perusahaan
Company Profile
Tambos Hutabarat
Head of Transformation Task Force
Head of Transformation Task Force
Lahir di Tarutung pada tahun 1964. Domisili / Domicile: Warga negara Indonesia
Usia 61 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Tarutung in 1964.
Age 61 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Manajemen dari Sekolah Tinggi Ilmu Manajemen Ujung Pandang • Bachelor’s Degree in Management from the College of Management
(1996). Sciences Ujung Pandang (1996).
• Magister Management dari Sekolah Tinggi Ilmu Ekonomi Pasundan, • Master’s Degree in Management from the College of Economics
Bandung (2007). Pasundan, Bandung (2007).
Pengalaman Kerja Work Experience
• Kepala Kantor PT TASPEN (Persero) Cabang Mataram (2010–2012). • Head of Branch Office, PT TASPEN (Persero) Mataram (2010–2012).
• Kepala Kantor PT TASPEN (Persero) Cabang Denpasar (2012–2015). • Head of Branch Office, PT TASPEN (Persero) Denpasar (2012–2015).
• Wakil Kepala PT TASPEN (Persero) Cabang Utama Makassar (2015–2017). • Deputy Head, Main Branch Office, PT TASPEN (Persero) Makassar
(2015–2017).
• Kepala Kantor PT TASPEN (Persero) Cabang Utama Semarang • Head of the Main Branch Office of PT TASPEN (Persero), Semarang
(2017–2019). (2017–2019)
• Manager Utama Divisi Kepesertaan PT TASPEN (Persero)(2019). • Senior Manager of the Membership Division of PT TASPEN (Persero)(2019).
• Senior Vice President Divisi Pelayanan dan Pemasaran PT TASPEN • Senior Vice President, Service and Marketing Division of PT TASPEN
(Persero) (2019–2021). (2019–2021).
• Division Head Pension & Loyalty Management Bank Mandiri Taspen • Division Head, Pension & Loyalty Management, Bank Mandiri Taspen
(2021–2026). (2021–2026).
• Head of Transformation Task Force Bank Mandiri Taspen (2026–sekarang). • Head of Transformation Task Force Bank Mandiri Taspen (2026–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Head of Transformation Task Force berdasarkan Surat Has served as Head of the Transformation Task Force based on the Board of
Keputusan Direksi No. KEP.DIR/062/IV/2026 tanggal 8 April 2026. Directors’ Decree No. KEP.DIR/062/IV/2026 dated 8 April 2026.
Mohamad Razif
Division Head Productive Loan
Head of Productive Loan Division
Lahir di Jakarta pada tahun 1970. Domisili / Domicile: Warga negara Indonesia
Usia 55 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Jakarta in 1970.
Age 55 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Ekonomi Akuntansi dari Universitas Sumatera Utara, Medan • Bachelor’s Degree in Accounting from Universitas Sumatera Utara, Medan
(1994). (1994).
• Magister Manajemen dari Sekolah Tinggi Ilmu Ekonomi Prasetiya Mulya, • Master’s Degree in Management from Sekolah Tinggi Ilmu Ekonomi
Jakarta (2012). Prasetiya Mulya, Jakarta (2012).
Pengalaman Kerja Work Experience
• Credit and Trade Risk Manager, Risk Management, PT Bank Niaga • Credit and Trade Risk Manager, Risk Management, PT Bank Niaga
(1994–2006). (1994–2006).
• Vice President, Citi Commercial Bank, Citibank N.A., Branch of Indonesia • Vice President, Citi Commercial Bank, Citibank N.A., Indonesia Branch
(2006–2023). (2006–2023).
• Division Head Micro & Retail Business PT Bank Mandiri Taspen • Head of Micro & Retail Business Division, PT Bank Mandiri Taspen
(2023–2024). (2023–2024).
• Division Head Consumer Business & Recovery PT Bank Mandiri Taspen • Head of Consumer Business & Recovery Division, PT Bank Mandiri Taspen
(2024–2026). (2024–2026).
• Division Head Productive Loan PT Bank Mandiri Taspen (2026–sekarang). • Head of Productive Loan Division, PT Bank Mandiri Taspen
(2026–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Productive Loan berdasarkan Surat Serves as Division Head of Productive Loan based on Board of Directors
Keputusan Direksi No. KEP.DIR/024/ III/2026 tanggal 9 Maret 2026. Decree No. KEP.DIR/024/III/2026 dated March 9, 2026.
138 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Agus Syaiful Anwar
Division Head Strategic Business Development
Head of Strategic Business Development Division
Lahir di Kudus pada tahun 1985. Domisili / Domicile: Warga negara Indonesia
Usia 40 tahun Per Desember 2025. Depok, Indonesia Indonesian citizen
Born in Kudus in 1985.
Age 40 years as of December 2025.
Riwayat Pendidikan Educational Background
Sarjana Teknik Industri Universitas Diponegoro (2008). Bachelor’s Degree in Industrial Engineering from Diponegoro University (2008).
Pengalaman Kerja Work Experience
• Procurement & Logistics Section Head, PT Triputra Agro Persada • Procurement & Logistics Section Head, PT Triputra Agro Persada (2011–2012)
(2011–2012)
• ODP Sales & Marketing Supervisor, PT Bank Tabungan Pensiunan Nasional • ODP Sales & Marketing Supervisor, PT Bank Tabungan Pensiunan Nasional
(BTPN) (2012) Tbk (2012)
• Assistant Manager MIS & Performance Management di PT Bank Tabungan • Assistant Manager, MIS & Performance Management, PT Bank Tabungan
Pensiunan Nasional (BTPN) (2012–2015) Pensiunan Nasional Tbk (2012–2015)
• Data Management Manageer di PT PEFINDO Biro Kredit (2015–2017) • Data Management Manager, PT PEFINDO Biro Kredit (2015–2017)
• Team Leader, Sales & Portfolio Management, PT Bank Mandiri Taspen (2017) • Team Leader, Sales & Portfolio Management, PT Bank Mandiri Taspen (2017)
• Department Head Sales & Portfolio Management, PT Bank Mandiri Taspen • Department Head, Sales & Portfolio Management, PT Bank Mandiri Taspen
(2017–2019) (2017–2019)
• Department Head Strategy & Performance Management PT Bank Mandiri • Department Head, Strategy & Performance Management, PT Bank Mandiri
Taspen (2019–2024) Taspen (2019–2024)
• Division Head Strategy Performance Management & Accounting, • Head of Strategy Performance Management & Accounting Division,
PT Bank Mandiri Taspen (2024–2026) PT Bank Mandiri Taspen (2024–2026)
• Division Head Strategic Business Development, PT Bank Mandiri Taspen • Head of Strategic Business Development Division, PT Bank Mandiri Taspen
(2026–sekarang) (2026–present)
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Strategic Business Development berdasarkan Appointed as Division Head of Strategic Business Development based on the
Surat Keputusan Direksi No. KEP.DIR/047/III/2026 tanggal 9 Maret 2026. Board of Directors Decree No. KEP.DIR/047/III/2026 dated March 9, 2026.
Erlinda Rusda
Division Head Consumer Loan dan Division Head Portfolio Management
Head of Consumer Loan Division and Portfolio Management
Lahir di Padang Panjang pada tahun 1976. Domisili / Domicile: Warga negara Indonesia
Usia 49 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Padang Panjang in 1976.
Age 49 years as of December 2025.
Riwayat Pendidikan Educational Background
Sarjana Manajemen Keuangan dan Perbankan dari Sekolah Tinggi Ilmu Ekonomi Bachelor’s Degree in Financial Management and Banking from Sekolah Tinggi Ilmu
Jakarta (2001). Ekonomi Jakarta (2001).
Pengalaman Kerja Work Experience
• Funding Office PT Bank Tabungan Negara (Persero) Tbk (1999–2015). • Funding Officer at PT Bank Tabungan Negara (Persero) Tbk (1999–2015).
• Kepala Cabang Pembantu PT Bank Yudha Bhakti Tbk (2015). • Sub-Branch Manager at PT Bank Yudha Bhakti Tbk (2015).
• Kepala Cabang Jakarta PT Bank Mandiri Taspen (2015–2016). • Jakarta Branch Manager at PT Bank Mandiri Taspen (2015–2016).
• Distribution Head II PT Bank Mandiri Taspen (2016–2017). • Distribution Head II at PT Bank Mandiri Taspen (2016–2017).
• Distribution Head III PT Bank Mandiri Taspen (2017–2020). • Distribution Head III at PT Bank Mandiri Taspen (2017–2020).
• Distribution Head I PT Bank Mandiri Taspen (2020–2022). • Distribution Head I at PT Bank Mandiri Taspen (2020–2022).
• Division Head Distribution & Portfolio Management PT Bank Mandiri Taspen • Division Head of Distribution & Portfolio Management at PT Bank Mandiri Taspen
(2022–2026). (2022–2026).
• Division Head Distribution Network Strategic PT Bank Mandiri Taspen (2026). • Division Head of Distribution Network Strategy at PT Bank Mandiri Taspen (2026).
• Division Head Portfolio Management PT Bank Mandiri Taspen • Head of Portfolio Management Division at PT Bank Mandiri Taspen
(2026–sekarang) (2026–present).
• Division Head Consumer Loan PT Bank Mandiri Taspen (2026–sekarang) • Head of Consumer Loan Division at PT Bank Mandiri Taspen (2026–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Consumer Loan berdasarkan Surat Keputusan Served as Division Head of Consumer Loan based on Board of Directors Decree
Direksi No. KEP.DIR/067/IV/2026 tanggal 8 April 2026, dan sebagai Division Head No. KEP.DIR/067/IV/2026 dated April 8, 2026, and as Division Head of Portfolio
Portfolio Management berdasarkan Surat Keputusan Direksi No. KEP.DIR/046/ Management based on Board of Directors Decree No. KEP.DIR/046/III/2026 dated
III/2026 tanggal 9 Maret 2026. March 9, 2026.
2025 Annual Report 139
Page 140
Profil Perusahaan
Company Profile
Hendro Triendarto
Division Head Human Capital
Head of Human Capital Division
Lahir di Yogyakarta pada tahun 1981. Domisili / Domicile: Warga negara Indonesia
Usia 44 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Yogyakarta in 1981.
Age 44 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Teknologi Hasil Pertanian dari Universitas Gadjah Mada, Yogyakarta • Bachelor’s Degree in Agricultural Product Technology from Universitas Gadjah
(2004). Mada (2004).
• Magister Business Innovation dari Monash University Indonesia, Tangerang • Master of Business Innovation from Monash University Indonesia, Tangerang
(2024). (2024).
Pengalaman Kerja Work Experience
• Pelaksana Mass Banking Group PT Bank Mandiri (Persero) Tbk (2006–2012) • Mass Banking Group Executor, PT Bank Mandiri (Persero) Tbk(2006–2012).
• Staff Development Program PT Bank Mandiri (Persero) Tbk (2012) • Staff Development Program, PT Bank Mandiri (Persero) Tbk (2012).
• Business Development Officer PT Bank Mandiri (Persero) Tbk (2012–2014) • Business Development Officer, PT Bank Mandiri (Persero) Tbk(2012–2014).
• SH Regional PT Bank Mandiri (Persero) Tbk (2014–2016) • SH Regional, PT Bank Mandiri (Persero) Tbk (2014–2016).
• TL Budget & Performance Regional PT Bank Mandiri (Persero) Tbk (2016–2019) • Team Leader Budget & Performance Regional, PT Bank Mandiri (Persero) Tbk
(2016–2019).
• TL Outsourcing Management PT Bank Mandiri (Persero) Tbk (2019–2020) • Team Leader Outsourcing Management, PT Bank Mandiri (Persero) Tbk
(2019–2020).
• Dept Head Outsourcing Operation & Support PT Bank Mandiri (Persero) Tbk • Department Head of Outsourcing Operation & Support, PT Bank Mandiri
(2020–2024). (Persero) Tbk (2020–2024).
• Head of Leadership Management PT Bank Mandiri (Persero) Tbk (2024–2025) • Head of Leadership Management, PT Bank Mandiri (Persero) Tbk (2024–2025).
• Division Head Human Capital PT Bank Mandiri Taspen (2025–sekarang) • Division Head of Human Capital, PT Bank Mandiri Taspen (2025–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Human Capital berdasarkan Surat Keputusan Has served as Division Head of Human Capital based on the Board of Directors’
Direksi No. KEP.DIR/037/III/2026 tanggal 9 Maret 2026. Decree No. KEP.DIR/037/III/2026 dated 9 March 2026.
Aditya Subiyanto
Division Head Risk Business Control
Head of Risk Business Control Division
Lahir di Bantul pada tahun 1988. Domisili / Domicile: Warga negara Indonesia
Usia 37 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Bantul in 1988.
Age 37 years as of December 2025.
Riwayat Pendidikan Educational Background
Sarjana Ilmu Komputer dari Universitas Udayana, Denpasar (2010). Bachelor’s Degree in Computer Science from Universitas Udayana, Denpasar (2010).
Pengalaman Kerja Work Experience
• Officer Development Program PT Bank Mandiri (Persero) Tbk (2010). • Officer Development Program, PT Bank Mandiri (Persero) Tbk (2010).
• Customer Service Officer PT Bank Mandiri (Persero) Tbk Cabang Denpasar • Customer Service Officer, PT Bank Mandiri (Persero) Branch Denpasar Veteran
Veteran (2010). (2010).
• Regional Performance & Budgeting Officer PT Bank Mandiri (Persero) Tbk • Regional Performance & Budgeting Officer, PT Bank Mandiri (Persero)
Regional Office XI Denpasar (2010–2014). Regional Office XI Denpasar (2010–2014).
• Business Development Officer PT Bank Mandiri (Persero) Tbk Regional Office XI • Business Development Officer, Bank Mandiri Regional Office XI Denpasar (2014).
Denpasar (2014).
• Subsidiary Liaison Manager PT Bank Mandiri (Persero) Tbk Regional Office XI • Subsidiary Liaison Manager, Bank Mandiri Regional XI Denpasar (2014–2015).
Denpasar (2014–2015).
• Department Head SPM PT Bank Mandiri Taspen (2015–2019). • Department Head of SPM, PT Bank Mandiri Taspen (2015–2019).
• Division Head SPM & Accounting PT Bank Mandiri Taspen (2019–2023). • Head of SPM & Accounting Division, PT Bank Mandiri Taspen (2019–2023).
• Division Head Risk Business Business PT Bank Mandiri Taspen (2023–2024). • Division Head Risk Business Business PT Bank Mandiri Taspen (2023-2024).
• Division Head Credit Operation PT Bank Mandiri Taspen (2024–2025) • Division Head Credit Operation PT Bank Mandiri Taspen (2024-2025)
• Head of Digital Transformation PT Bank Mandiri Taspen (2025). • Head of Digital Transformation PT Bank Mandiri Taspen (2025).
• Division Head Risk Business Control PT Bank Mandiri Taspen (2025–sekarang). • Head of Risk Business Control Division, PT Bank Mandiri Taspen (2023–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Risk Business Control berdasarkan Surat Has served as Head of Risk Business Control Division based on the Board of
Keputusan Direksi No. KEP.DIR/031/III/2026 tanggal 9 Maret 2026. Directors’ Decree No. KEP.DIR/031/III/2026 dated 9 March 2026.
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PT Bank Mandiri Taspen
Sang Ketut Miasa
Division Head Central Operation
Head of Central Operations Division
Lahir di Bangli pada tahun 1978. Domisili / Domicile: Warga negara Indonesia
Usia 47 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Bangli in 1978.
Age 47 years as of December 2025.
Riwayat Pendidikan Educational Background
Sarjana Ekonomi Akuntansi dari Universitas Udayana, Denpasar (2001). Bachelor’s Degree in Accounting from Universitas Udayana, Denpasar (2001).
Pengalaman Kerja Work Experience
• Staff Akunting di PT Bank Sinar Harapan Bali (2003–2006). • Accounting Staff, PT Bank Sinar Harapan Bali (2003–2006).
• Kepala Seksi Akunting di PT Bank Sinar Harapan Bali (2006–2010). • Head of Accounting Section, PT Bank Sinar Harapan Bali (2006–2010).
• Kepala Bagian Akuntansi di PT Bank Sinar Harapan Bali (2010–2015). • Head of Accounting Department, PT Bank Sinar Harapan Bali (2010–2015).
• Division Head SPM & Accounting di Bank Mandiri Taspen (2015–2019). • Head of SPM & Accounting Division, Bank Mandiri Taspen (2015–2019).
• Division Head Credit Operation Bank Mandiri Taspen (2019–2025). • Head of Credit Operations Division, Bank Mandiri Taspen (2019–2025).
• Division Head Central Operation Bank Mandiri Taspen (2025–sekarang). • Head of Central Operations Division, Bank Mandiri Taspen (2025–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Central Operation berdasarkan Surat Has served as Division Head of Central Operations based on the Board of
Keputusan Direksi No. KEP.DIR/032/III/2026 tanggal 9 Maret 2026. Directors’ Decree No. KEP.DIR/032/III/2026 dated 9 March 2026.
Aris Sunandar
Division Head Credit Operation
Head of Credit Operation Division
Lahir di Jakarta pada tahun 1981. Domisili / Domicile: Warga negara Indonesia
Usia 44 tahun Per Desember 2025. Tangerang, Indonesia Indonesian citizen
Born in Jakarta in 1981.
Age 44 years as of December 2025.
Riwayat Pendidikan Educational Background
Sarjana Hukum Perdata Universitas Trisakti, Jakarta (2004). Bachelor’s Degree in Civil Law from Universitas Trisakti, Jakarta (2004).
Pengalaman Kerja Work Experience
• Kepala Cabang Mikro PT Bank Mandiri (Persero) Tbk Lamongan • Micro Branch Head, PT Bank Mandiri (Persero) Lamongan Sunan Drajat
Sunan Drajat (2004–2015) (2004–2015).
• Kepala Kantor Cabang Pembantu Tangerang PT Bank Mandiri Taspen • Sub-Branch Head (KCP) Tangerang, PT Bank Mandiri Taspen
(2015–2016) (2015–2016).
• Kepala Kepala Cabang Pembantu Bogor PT Bank Mandiri Taspen (2016) • Sub-Branch Head (KCP) Bogor, PT Bank Mandiri Taspen (2016).
• Kepala Kantor Cabang Serang PT Bank Mandiri Taspen (2016–2017) • Branch Head Serang, PT Bank Mandiri Taspen (2016–2017).
• Operation Head Distribution 2 PT Bank Mandiri Taspen (2017–2019) • Operation Head Distribution 2, PT Bank Mandiri Taspen (2017–2019).
• Kepala Kantor Cabang Bekasi PT Bank Mandiri Taspen (2019–2023) • Branch Head Bekasi, PT Bank Mandiri Taspen (2019–2023).
• Kepala Kantor Cabang Semarang PT Bank Mandiri Taspen (2023) • Branch Head Semarang, PT Bank Mandiri Taspen (2023).
• Distribution Head Distribution 4 PT Bank Mandiri Taspen (2023–2025) • Distribution Head Distribution 4, PT Bank Mandiri Taspen (2023–2025).
• Division Head Credit Operation PT Bank Mandiri Taspen (2025–sekarang) • Division Head of Credit Operation, PT Bank Mandiri Taspen
(2025–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Credit Operation berdasarkan Surat Has served as Division Head of Credit Operation based on the Board of
Keputusan Direksi No. KEP.DIR/033/III/2026 tanggal 9 Maret 2026. Directors’ Decree No. KEP.DIR/033/III/2026 dated 9 March 2026.
2025 Annual Report 141
Page 142
Profil Perusahaan
Company Profile
Lalla Nurlaty Suri
Division Head Treasury & F.I.
Head of Treasury & F.I. Division
Lahir di Jakarta pada tahun 1983. Domisili / Domicile: Warga negara Indonesia
Usia 42 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Jakarta in 1983.
Age 42 years as of December 2025.
Riwayat Pendidikan Educational Background
Sarjana Manajemen dari Universitas Indonesia, Depok (2006). Bachelor’s Degree in Management from Universitas Indonesia, Depok (2006).
Pengalaman Kerja Work Experience
• Chief Dealer Interest Rate Derivatives PT Bank Mandiri (Persero) Tbk • Chief Dealer Interest Rate Derivatives PT Bank Mandiri (Persero) Tbk
(2016–2018) (2016-2018)
• Chief Dealer Money Market PT Bank Mandiri (Persero) Tbk (2018-2021) • Chief Dealer Money Market PT Bank Mandiri (Persero) Tbk (2018-2021)
• Chief Dealer Bonds Retail PT Bank Mandiri (Persero) Tbk (2021-2025) • Chief Dealer Bonds Retail PT Bank Mandiri (Persero) Tbk (2021-2025)
• Division Head Treasury PT Bank Mandiri Taspen (2025-sekarang) • Head of Treasury Division PT Bank Mandiri Taspen (2025-present)
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Treasury &F.I. berdasarkan Surat Keputusan Serves as Division Head of Treasury & F.I. based on Board of Directors
Direksi No. KEP. DIR/027/III/2026 tanggal 9 Maret 2026. Decree No. KEP.DIR/027/III/2026 dated March 9, 2026.
Susi Melinda Panggabean
Division Head Funding & Investment Product
Head of Funding and Investment Products Division
Lahir di Pematangsiantar pada tahun 1979. Domisili / Domicile: Warga negara Indonesia
Usia 46 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Pematangsiantar in 1979.
Age 46 years as of December 2025.
Riwayat Pendidikan Educational Background
Sarjana Akuntansi dari Universitas Katolik Santo Thomas Sumatera Utara, Bachelor’s Degree in Accounting from Santo Thomas Catholic University,
Medan (2001). North Sumatra, Medan (2001).
Pengalaman Kerja Work Experience
• Teller PT Bank Mandiri (Persero) Tbk (2002–2003) • Teller, PT Bank Mandiri (Persero) Tbk (2002-2003).
• Junior Teller Jakarta Bintaro Jaya PT Bank Mandiri (Persero) Tbk • Junior Teller, Jakarta Bintaro Jaya, PT Bank Mandiri (Persero) Tbk
(2003–2005) (2003-2005).
• Customer Service Representative PT Bank Mandiri (Persero) Tbk • Customer Service Representative, PT Bank Mandiri (Persero) Tbk
(2005–2011) (2005-2011).
• Staff Development Program PT Bank Mandiri (Persero) Tbk (2011) • Staff Development Program, PT Bank Mandiri (Persero) Tbk (2011).
• Priority Banking Officer PT Bank Mandiri (Persero) Tbk Jakarta Selatan • Priority Banking Officer, PT Bank Mandiri (Persero) Tbk South Jakarta
(2011–2015) (2011-2015).
• Cash Outlet Manager PT Bank Mandiri (Persero) Tbk Jakarta Selatan • Cash Outlet Manager, PT Bank Mandiri (Persero) Tbk South Jakarta
(2015–2016) (2015-2016).
• Branch Manager PT Bank Mandiri (Persero) Tbk Telkom Landmark Tower • Branch Manager, PT Bank Mandiri (Persero) Tbk Telkom Landmark
(2016–2025) Tower (2016-2025).
• Division Head Funding & Investment Product PT Bank Mandiri Taspen • Head of Funding & Investment Product Division, PT Bank Mandiri Taspen
(2025–sekarang) (2025-present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Funding & Investment Product yang Served as Head of Funding & Investment Product Division as stipulated
ditetapkan dalam Surat Keputusan Direksi No. KEP.DIR/025/III/2026 in the Board of Directors Decree No. KEP.DIR/025/III/2026 dated March 9,
tanggal 9 Maret 2026. 2026.
142 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Hendi Hadianto
Division Head Information Technology Planning & Development
Head of Information Technology Planning & Development Division
Lahir di Jakarta pada tahun 1975. Domisili / Domicile: Warga negara Indonesia
Usia 50 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Jakarta in 1975.
Age 50 years as of December 2025.
Riwayat Pendidikan Educational Background
Sarjana Manajemen Informatika dari Universitas Gunadarma, Depok (1997). Bachelor’s Degree in Information Management from Universitas Gunadarma, Depok
(1997).
Pengalaman Kerja Work Experience
• PS Branch Delivery Service PT Bank Mandiri (Persero) Tbk (2003–2024). • PS Branch Delivery Service, PT Bank Mandiri (Persero) Tbk (2003-2024).
• Temporary Assignment Officer PT Bank Mandiri (Persero) Tbk (2004–2005). • Temporary Assignment Officer, PT Bank Mandiri (Persero) Tbk (2004–2005).
• TA IT Transactional Solution PT Bank Mandiri (Persero) Tbk (2005–2007). • TA & IT Transactional Solutions, PT Bank Mandiri (Persero) Tbk (2005–2007).
• TS IT CASH Management Host O Host Sols PT Bank Mandiri (Persero) Tbk • TS IT Cash Management Host-to-Host Solutions, PT Bank Mandiri (Persero) Tbk
(2007–2008). (2007-2008).
• TTL IT Cash Management Host O Host Sols PT Bank Mandiri (Persero) Tbk • TTL IT Cash Management Host-to-Host Solutions, PT Bank Mandiri (Persero)
(2008–2012). Tbk (2008-2012).
• TL Enterprise Service Bus PT Bank Mandiri (Persero) Tbk (2012–2015). • Team Leader, Enterprise Service Bus, PT Bank Mandiri(Persero) Tbk (2012-2015).
• DH IT Integration Projects PT Bank Mandiri (Persero) Tbk (2015–2018). • Department Head, IT Integration Projects, PT Bank Mandiri(Persero) Tbk
(2015-2018).
• DH Integration Development PT Bank Mandiri (Persero) Tbk (2018–2020). • Department Head, Integration Development, PT Bank Mandiri(Persero) Tbk
(2018-2020).
• Dept Head IT Core Banking System PT Bank Mandiri (Persero) Tbk • Department Head, IT Core Banking System, PT Bank Mandiri (Persero)
(2020–2021). (2020–2021).
• Solution Analyst PT Bank Mandiri (Persero) Tbk (2021–2022). • Solution Analyst PT Bank Mandiri (Persero) Tbk (2021-2022).
• Solution Architect PT Bank Mandiri (Persero) Tbk (2022). • Solution Architect PT Bank Mandiri (Persero) Tbk (2022).
• Division Head IT Planning & Development PT Bank Mandiri Taspen • Head of IT Planning & Development Division, PT Bank Mandiri Taspen
(2022–sekarang). (2022–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Information Technolgy Planning & Development Serves as Division Head of Information Technology Planning & Development based
berdasarkan Surat Keputusan Direksi No. KEP.DIR/041/III/2026 tanggal 9 Maret on Board of Directors Decree No. KEP.DIR/041/III/2026 dated March 9, 2026.
2026.
2025 Annual Report 143
Page 144
Profil Perusahaan
Company Profile
Fajar M. S. Sukmono
Division Head Information Technology Operations
Head of Information Technology Operations Division
Lahir di Jakarta pada tahun 1972. Domisili / Domicile: Warga negara Indonesia
Usia 53 tahun Per Desember 2025. Tangerang Selatan/ Indonesian citizen
Born in Jakarta in 1972. South Tangerang,
Age 53 years as of December 2025. Indonesia
Riwayat Pendidikan Educational Background
• Sarjana Ekonomi Universitas Diponegoro, Semarang (1995). • Bachelor’s Degree in Economics from Universitas Diponegor, Semarang
(1995).
• Magister Management Universitas Gadjah Mada, Yogyakarta (2009). • Master’s Degree in Management from Universitas Gadjah Mada,
Yogyakarta (2009).
Pengalaman Kerja Work Experience
• Kepala Bagian Kredit Cabang Biak PT Bank Ekspor Impor Indonesia • Head of Credit Section, Biak Branch at PT Bank Ekspor Impor Indonesia
(Persero) (1997–1999) (Persero) (1997–1999).
• Officer IT Retail Banking Service Delivery PT Bank Mandiri (Persero) Tbk • IT Retail Banking Service Delivery Officer at PT Bank Mandiri (Persero)
(1999–2001) Tbk (1999–2001).
• Professional Staff IT Retail Banking Solution PT Bank Mandiri (Persero) • Professional Staff, IT Retail Banking Solution at PT Bank Mandiri
Tbk (2001–2003) (Persero) Tbk (2001–2003).
• Senior Professional Staff IT Retail Business Solution PT Bank Mandiri • Senior Professional Staff, IT Retail Business Solution at PT Bank Mandiri
(Persero) Tbk (2003) (Persero) Tbk (2003).
• Senior PS Asset Product IT eMAS Project Roll Out PT Bank Mandiri • Senior Professional Staff, Asset Product IT eMAS Project Roll Out
(Persero) Tbk (2003–2004) at PT Bank Mandiri (Persero) Tbk (2003–2004).
• Senior PS enhancement Project Asset IT eMAS Application • Senior Professional Staff, Enhancement Project Asset IT eMAS
Development PT Bank Mandiri (Persero) Tbk (2003–2005) Application Development at PT Bank Mandiri (Persero) Tbk (2003–2005).
• Technical Assistant IT Asset Product Solution PT Bank Mandiri (Persero) • Technical Assistant, IT Asset Product Solution at PT Bank Mandiri
Tbk (2005–2007) (Persero) Tbk (2005–2007).
• Technical Team Leader IT Asset Product Solution PT Bank Mandiri • Technical Team Leader, IT Asset Product Solution at PT Bank Mandiri
(Persero) Tbk (2007–2012) (Persero) Tbk (2007–2012).
• Team Leader Lending, Credit, & Debit Card Services IT Retail Core • Team Leader, Lending, Credit, & Debit Card Services, IT Retail Core
Banking Application Services PT Bank Mandiri (Persero) Tbk Banking Application Services at PT Bank Mandiri (Persero) Tbk
(2012–2014) (2012–2014).
• Team Leader Deposit & Investment Services IT Retail Core Banking • Team Leader, Deposit & Investment Services, IT Retail Core Banking
Application Services PT Bank Mandiri (Persero) Tbk (2014–2015) Application Services at PT Bank Mandiri (Persero) Tbk (2014–2015).
• Senior Project Manager IT Application Development PT Bank Mandiri • Senior Project Manager, IT Application Development at PT Bank Mandiri
(Persero) Tbk (2015–2016) (Persero) Tbk (2015–2016).
• Team Leader Test Environment IT Application Support PT Bank Mandiri • Team Leader, Test Environment, IT Application Support at PT Bank
(Persero) Tbk (2016–2017) Mandiri (Persero) Tbk (2016–2017).
• Team Leader Agile Testing IT Application Support PT Bank Mandiri • Team Leader, Agile Testing, IT Application Support at PT Bank Mandiri
(Persero) Tbk (2017–2018) (Persero) Tbk (2017–2018).
• Team Leader User Acceptance Test IT Application Support PT Bank • Team Leader, User Acceptance Test, IT Application Support at PT Bank
Mandiri (Persero) Tbk (2018) Mandiri (Persero) Tbk (2018).
• Department Head Performance Improvement & QA Retail Credit Center • Department Head, Performance Improvement & QA, Retail Credit Center
PT Bank Mandiri (Persero) Tbk (2018–2019) at PT Bank Mandiri (Persero) Tbk (2018–2019).
• Business Process Reengineering Project Head Retail Credit Center • Business Process Reengineering Project Head, Retail Credit Center at PT
PT Bank Mandiri (Persero) Tbk (2019–2021) Bank Mandiri (Persero) Tbk (2019–2021).
• Department Head Credit Card Retail Credit Center PT Bank Mandiri • Department Head, Credit Card, Retail Credit Center at PT Bank Mandiri
(Persero) Tbk (2021–2023) (Persero) Tbk (2021–2023).
• Division Head IT Operations PT Bank Mandiri Taspen (2023–sekarang) • Head of IT Operations Division at PT Bank Mandiri Taspen (2023–
present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Information Technology Operations Serves as Division Head of Information Technology Operations based on
berdasarkan Surat Keputusan Direksi No. KEP.DIR/040/III/2026 tanggal 9 Board of Directors Decree No. KEP.DIR/040/III/2026 dated March 9, 2026.
Maret 2026.
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PT Bank Mandiri Taspen
Purnama Sulfa Syukur
Division Head CISO (Chief Information Security Officer)
Head of CISO (Chief Information Security Officer) Division
Lahir di Jakarta pada tahun 1981. Domisili / Domicile: Warga negara Indonesia
Usia 44 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Jakarta in 1981.
Age 44 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Sistem Informasi dari Sekolah Tinggi Manajemen Informatika • Bachelor’s Degree in Information Systems from Perbanas Institute
dan Komputer Perbanas, Jakarta (1999). (STIMIK Perbanas), Jakarta (1999).
• Magister Data Science dari Monash University Indonesia, Tangerang • Master’s Degree in Data Science from Monash University Indonesia,
(2024). Tangerang (2024).
Pengalaman Kerja Work Experience
• Pelaksana Electronic Channel Banking PT Bank Mandiri (Persero) Tbk • Electronic Channel Banking Officer, PT Bank Mandiri (Persero) Tbk
(2004–2008). (2004–2008).
• Manager IT ATM & Self Service PT Bank Mandiri (Persero) Tbk • Manager, IT ATM & Self Service, PT Bank Mandiri (Persero) Tbk
(2008–2012). (2008–2012).
• Team Leader Security Access Control PT Bank Mandiri (Persero) Tbk • Team Leader, Security Access Control, PT Bank Mandiri (Persero) Tbk
(2012–2018). (2012–2018).
• Team Leader Security Operations Center PT Bank Mandiri (Persero) Tbk • Team Leader, Security Operations Center, PT Bank Mandiri (Persero) Tbk
(2018–2019). (2018–2019).
• Department Head Security Operations PT Bank Mandiri (Persero) Tbk • Department Head, Security Operations, PT Bank Mandiri (Persero) Tbk
(2019–2021). (2019–2021).
• Department Head Security Services PT Bank Mandiri (Persero) Tbk • Department Head, Security Services, PT Bank Mandiri (Persero) Tbk
(2021–2022). (2021–2022).
• IT Audit Specialist PT Bank Mandiri (Persero) Tbk (2023). • IT Audit Specialist, PT Bank Mandiri (Persero) Tbk (2023).
• Division Head of Chief Information Security Officer (CISO) PT Bank • Head of Chief Information Security Officer (CISO) Division,
Mandiri Taspen (2023–sekarang). PT Bank Mandiri Taspen (2023–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Chief Information Security Officer (CISO) Serves as Division Head of Chief Information Security Officer (CISO)
berdasarkan Surat Keputusan Direksi No. KEP.DIR/038/III/2026 tanggal based on Board of Directors Decree No. KEP.DIR/038/III/2026 dated March
9 Maret 2026. 9, 2026.
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Page 146
Profil Perusahaan
Company Profile
Argi Ginanjar
Pj. Division Head Strategy & Performance Management
Acting Head of Strategy & Performance Management Division
Lahir di Bandung pada tahun 1985. Domisili / Domicile: Warga negara Indonesia
Usia 40 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Bandung in 1985.
Age 40 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Ekonomi dari Universitas Widyatama, Bandung (2008). • Bachelor’s Degree in Economics from Universitas Widyatama (2008).
• Magister Manajemen dari Universitas Indonesia, Depok (2025). • Master of Management from Universitas Indonesia (2025).
Pengalaman Kerja Work Experience
• Customer Service Office PT Bank Mandiri (Persero) Tbk (2013–2014) • Customer Service Officer at PT Bank Mandiri (Persero) Tbk
(2013–2014).
• Service Quality Officer PT Bank Mandiri (Persero) Tbk (2014–2016) • Service Quality Officer at PT Bank Mandiri (Persero) Tbk (2014–2016).
• Merchant Relationship Officer PT Bank Mandiri (Persero) Tbk (2016–2017) • Merchant Relationship Officer at PT Bank Mandiri (Persero) Tbk
(2016–2017).
• Branch Office Cash Outlet Manager PT Bank Mandiri (Persero) Tbk • Cash Outlet Manager, Branch Office at PT Bank Mandiri (Persero) Tbk
(2017-2018) (2017–2018).
• Branch Operations Manager PT Bank Mandiri (Persero) Tbk (2018) • Branch Operations Manager at PT Bank Mandiri (Persero) Tbk (2018).
• Branch Sales Manager PT Bank Mandiri (Persero) Tbk (2018–2019) • Branch Sales Manager at PT Bank Mandiri (Persero) Tbk (2018–2019).
• Sub-branch Office Manager PT Bank Mandiri (Persero) Tbk (2019–2020) • Sub-Branch Office Manager at PT Bank Mandiri (Persero) Tbk
(2019–2020).
• Project Manager Unit Learning, Service & Culture PT Bank Mandiri Taspen • Project Manager, Learning, Service & Culture Unit at PT Bank Mandiri
(2020–2021) Taspen (2020–2021).
• Department Head Culture Environment PT Bank Mandiri Taspen • Department Head of Culture Environment at PT Bank Mandiri Taspen
(2021–2023) (2021–2023).
• Department Head Product & Program Funding PT Bank Mandiri Taspen • Department Head of Product & Program Funding at PT Bank Mandiri
(2023–2024) Taspen (2023–2024).
• Department Head Employee Experience PT Bank Mandiri Taspen (2024) • Department Head of Employee Experience at PT Bank Mandiri Taspen
(2024).
• Department Head Service Quality & Continuous Improvement PT Bank • Department Head of Service Quality & Continuous Improvement
Mandiri Taspen (2024-2026) at PT Bank Mandiri Taspen (2024–2026).
• Department Head Quality Assurance PT Bank Mandiri Taspen (2026) • Department Head of Quality Assurance at PT Bank Mandiri Taspen
(2026).
• Pj. Division Head Strategy & Performance Management PT Bank Mandiri • Acting Head of Strategy & Performance Management Division
Taspen (2026–sekarang) at PT Bank Mandiri Taspen (2026–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Pj. Division Head Strategy & Performance Management Has served as Acting Division Head of Strategy & Performance Management
berdasarkan Surat Keputusan Direksi No. KEP.DIR/069/IV/2026 tanggal based on the Board of Directors’ Decree No. KEP.DIR/069/IV/2026 dated
8 April 2026. 8 April 2026.
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PT Bank Mandiri Taspen
Mochammad Azis Yusup
Division Head Pension & Business Management
Head of Pension & Business Management Division
Lahir di Yogyakarta pada tahun 1968. Domisili / Domicile: Warga negara Indonesia
Usia 57 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Yogyakarta in 1968.
Age 57 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Administrasi Negara dari Universitas Jenderal Soedirman, • Bachelor’s Degree in Public Administration from Universitas Jenderal
Purwokerto (1993). Soedirman, Purwokerto (1993).
• Magister Manajemen Bisnis Institut Pertanian Bogor, Bogor (2010). • Master’s Degree in Business Management, Bogor Agricultural University,
Bogor (2010).
Pengalaman Kerja Work Experience
• Staff Personalia, PT Adhi Karya (1993–1994) • Personnel Staff at PT Adhi Karya (1993–1994).
• Manager Kerjasama Bisnis, Divisi Strategi Kemitraan Konsumer Wilayah 1 • Business Cooperation Manager, Consumer Partnership Strategy Division
Jakarta PT Bank Bukopin Tbk (1994–2018). Region 1 Jakarta at PT Bank Bukopin Tbk (1994–2018).
• Division Head Pension Business PT Bank Mandiri Taspen (2018–2026). • Division Head of Pension Business at PT Bank Mandiri Taspen (2018–2026).
• Division Head Consumer Loan PT Bank Mandiri Taspen (2026). • Division Head of Consumer Loan at PT Bank Mandiri Taspen (2026).
• Division Head Pension & Business Management PT Bank Mandiri Taspen • Head of Pension & Business Management Division at PT Bank Mandiri
(2026–sekarang). Taspen (2026–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Pension & Business Management Has served as Division Head of Pension & Business Management based on
berdasarkan Surat Keputusan Direksi No. KEP.DIR/061/IV/2026 tanggal the Board of Directors’ Decree No. KEP.DIR/061/IV/2026 dated 8 April 2026.
8 April 2026.
Pangrukti Kisbandini
Division Head Digital Banking Operation
Head of Digital Banking Operations Division
Lahir di Banjarnegara pada tahun 1981. Domisili / Domicile: Warga negara Indonesia
Usia 44 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Banjarnegara in 1981.
Age 44 years as of December 2025.
Riwayat Pendidikan Educational Background
Sarjana Teknik Industri dari Universitas Indonesia, Depok (2003). Bachelor’s Degree in Industrial Engineering from Universitas Indonesia, Depok
(2003).
Pengalaman Kerja Work Experience
• Officer Development Program Batch XVII PT Bank Mandiri (Persero) Tbk • Officer Development Program Batch XVII, PT Bank Mandiri (Persero) Tbk
(2004–2005). (2004–2005).
• Customer Service Officer Area Pekanbaru PT Bank Mandiri (Persero) Tbk • Customer Service Officer, Pekanbaru Area, PT Bank Mandiri (Persero)
(2005–2007). Tbk (2005–2007).
• Product Manager ATM & Other Services PT Bank Mandiri (Persero) Tbk • Product Manager, ATM & Other Services, PT Bank Mandiri (Persero) Tbk
(2007–2008). (2007–2008).
• Product Manager Mandiri Tabungan Rencana PT Bank Mandiri (Persero) • Product Manager, Mandiri Tabungan Rencana, PT Bank Mandiri (Persero)
Tbk (2008–2009). Tbk (2008–2009).
• Product Manager Mandiri Tabungan Bisnis PT Bank Mandiri (Persero) Tbk • Product Manager, Mandiri Tabungan Bisnis, PT Bank Mandiri (Persero)
(2010–2011). Tbk (2010–2011).
• Product Manager Mandiri Tabungan Reguler PT Bank Mandiri (Persero) • Product Manager, Mandiri Tabungan Reguler, PT Bank Mandiri (Persero)
Tbk (2012–2014) Tbk (2012–2014).
• Team Leader System Development & Integration - PT Bank Mandiri • Team Leader, System Development & Integration, PT Bank Mandiri
(Persero) Tbk (2015–2016). (Persero) Tbk (2015–2016).
• Department Head Digital Solutions PT Bank Mandiri Taspen (2019–2023). • Head of Department, Digital Solutions, PT Bank Mandiri Taspen
(2019–2023).
• Division Head Digital & Strategy Business Banking Development PT Bank • Head of Digital & Strategy Business Banking Development, PT Bank
Mandiri Taspen (2023). Mandiri Taspen (2023).
• Division Head Digital Banking Product PT Bank Mandiri Taspen • Head of Division, Digital Banking Product, PT Bank Mandiri Taspen
(2023–2026). (2023–2026).
• Division Head Digital Banking Operation PT Bank Mandiri Taspen • Head of Division, Digital Banking Operations, PT Bank Mandiri Taspen
(2026–sekarang). (2026–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Digital Banking Operation berdasarkan Has served as Division Head of Digital Banking Operation based on the
Surat Keputusan Direksi No. KEP.DIR/039/III/2026 tanggal 9 Maret 2026. Board of Directors’ Decree No. KEP.DIR/039/III/2026 dated 9 March 2026.
2025 Annual Report 147
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Profil Perusahaan
Company Profile
Sangkot Parangin Angin
Division Head Strategic Procurement & Asset Management
Head of Strategic Procurement & Asset Management Division
Lahir di Medan pada tahun 1984. Domisili / Domicile: Warga negara Indonesia
Usia 41 tahun Per Desember 2025. Bogor, Indonesia Indonesian citizen
Born in Medan in 1984.
Age 41 years as of December 2025.
Riwayat Pendidikan Educational Background
Sarjana Ekonomi Akuntansi dari Universitas Islam Sumatera Utara, Medan Bachelor’s Degree in Accounting from Universitas Islam Sumatera Utara,
(2008). Medan (2008).
Pengalaman Kerja Work Experience
• Account Officer PT Bank Rakyat Indonesia (Persero) Tbk (2008–2012). • Account Officer, PT Bank Rakyat Indonesia (Persero) Tbk (2008–2012).
• Auditor Internal PT Bank Syariah Mandiri Tbk (2012–2017). • Internal Auditor, PT Bank Syariah Mandiri Tbk (2012–2017).
• Departemen Head Auditor Internal PT Bank Mandiri Taspen (2017–2024). • Head of Internal Audit Department at PT Bank Mandiri Taspen
(2017–2024).
• Division Head Procurement & Asset Management PT Bank Mandiri • Head of Procurement & Asset Management Division, Bank Mandiri
Taspen (2024–2026). Taspen (2024–2026).
• Division Head Strategic Procurement & Asset Management PT Bank • Head of Strategic Procurement & Asset Management Division, PT Bank
Mandiri Taspen (2026–sekarang). Mandiri Taspen (2026–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Strategic Procurement & Asset Serves as Division Head of Strategic Procurement & Asset Management
Management berdasarkan Surat Keputusan Direksi No. KEP.DIR/035/III/ based on Board of Directors Decree No. KEP.DIR/035/III/2026 dated March
2026 tanggal 9 Maret 2026. 9, 2026.
Harsono Rudi Firnadi
Head of Transformation Task Force
Head of Transformation Task Force
Lahir di Pasuruan pada tahun 1967. Domisili / Domicile: Warga negara Indonesia
Usia 58 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Pasuruan in 1967.
Age 58 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Akuntansi dari Sekolah Tinggi Ilmu Ekonomi Malangkucecwara, • Bachelor’s Degree in Accounting from STIE Malangkucecwara, Malang
Malang (1990). (1990).
• Magister Akuntansi dari Universitas Airlangga, Surabaya (2006). • Master’s Degree in Accounting from Universitas Airlangga, Surabaya
(2006).
Pengalaman Kerja Work Experience
• Manager PT Bank Mandiri (Persero) Tbk (2003–2007). • Manager, PT Bank Mandiri (Persero) Tbk (2003–2007)
• Senior Manager PT Bank Mandiri (Persero) Tbk (2008–2012). • Senior Manager, PT Bank Mandiri (Persero) Tbk (2008–2012)
• Asisten Vice President PT Bank Mandiri (Persero) Tbk (2012–2015). • Assistant Vice President, PT Bank Mandiri (Persero) Tbk (2012–2015)
• Vice President PT Bank Mandiri (Persero) Tbk (2015–2020). • Vice President, PT Bank Mandiri (Persero) Tbk (2015–2020)
• Senior Vice President Retail Credit Operations Group PT Bank Mandiri • Senior Vice President Retail Credit Operations Group, PT Bank Mandiri
(Persero) Tbk (2020–2024). (Persero) Tbk (2020–2024)
• Division Head Operational Excellence & Customer Experience • Division Head of Operational Excellence & Customer Experience,
PT Bank Mandiri Taspen (2024–2026) PT Bank Mandiri Taspen (2024–2026)
• Division Head Operational & Service Excellence PT Bank Mandiri Taspen • Division Head of Operational & Service Excellence, PT Bank Mandiri
(2026) Taspen (2026)
• Head of Transformation Task Force (2026–sekarang) • Head of Transformation Task Force (2026–present)
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Head of Transformation Task Force berdasarkan Surat Has served as Head of the Transformation Task Force based on the Board of
Keputusan Direksi No. KEP.DIR/068/IV/2026 tanggal 8 April 2026 Directors’ Decree No. KEP.DIR/068/IV/2026 dated 8 April 2026.
148 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Anggraini Kusumojati
Pj. Division Head Accounting
Acting Head of Accounting Division
Lahir di Jakarta pada tahun 1985. Domisili / Domicile: Warga negara Indonesia
Usia 40 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Jakarta in 1985.
Age 40 years as of December 2025.
Riwayat Pendidikan Educational Background
• Diploma Akuntansi Perpajakan dari Sekolah Tinggi Akutansi Negera, • Diploma in Tax Accounting from Sekolah Tinggi Akuntansi Negara,
Tangerang Selatan (2006) South Tangerang (2006).
• Sarjana Akuntansi dari Universitas Gadjah Mada, Yogyakarta (2008) • Bachelor’s Degree in Accounting from Universitas Gadjah Mada,
Yogyakarta (2008).
• Magister Management dari Universitas Gadjah Mada, Yogyakarta (2020) • Master’s Degree in Management from Universitas Gadjah Mada,
Yogyakarta (2020).
Pengalaman Kerja Work Experience
• Junior Associate, Joewono Effendi Lukman Tax Advisory (2008–2009). • Junior Associate at Joewono Effendi Lukman Tax Advisory (2008–2009).
• Officer Development Program (Batch 42) PT Bank Mandiri (Persero) Tbk • Officer Development Program (Batch 42) at PT Bank Mandiri (Persero)
(2009). Tbk (2009).
• Team Leader Accounting Policy & GL Maintenance PT Bank Mandiri • Team Leader, Accounting Policy & GL Maintenance at PT Bank Mandiri
(Persero) Tbk (2010–2017). (Persero) Tbk (2010–2017).
• Department Head Sistem Akuntansi dan Pelaporan PT Bank DKI • Department Head of Accounting System and Reporting at PT Bank DKI
(2017–2020). (2017–2020).
• Department Head Accounting Policy & Reg Reporting PT Bank Mandiri • Department Head of Accounting Policy & Regulatory Reporting
Taspen (2020–2026). at PT Bank Mandiri Taspen (2020–2026).
• Pj. Division Head Accounting PT Bank Mandiri Taspen (2026–sekarang) • Acting Head of Accounting Division at PT Bank Mandiri Taspen
(2026–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Pj. Division Head Accounting sejak 9 Maret 2026 Serves as Acting Division Head of Accounting since March 9, 2026, based on
berdasarkan Surat Keputusan Penetapan Jabatan No. KEP.DIR/048/III/2026 Appointment Decree No. KEP.DIR/048/III/2026 dated March 9, 2026.
tanggal 09 Maret 2026.
Tiara Mayasari
Pj. Division Head Distribution Network Strategic
Acting Head of Distribution Network Strategic Division
Lahir di Bandar Lampung pada tahun 1986. Domisili / Domicile: Warga negara Indonesia
Usia 39 tahun Per Desember 2025. Bandar Lampung, Indonesian citizen
Born in Bandar Lampung in 1986. Indonesia
Age 39 years as of December 2025.
Riwayat Pendidikan Educational Background
Sarjana Hukum dari Universitas Lampung, Bandar Lampung (2008). Bachelor’s Degree in Law from Universitas Lampung, Bandar Lampung (2008).
Pengalaman Kerja Work Experience
• Kepala Kantor Cabang Palembang PT Bank Mandiri Taspen • Branch Manager, Palembang Branch at PT Bank Mandiri Taspen
(2015–2016) (2015–2016).
• Kepala Kantor Cabang Jakarta PT Bank Mandiri Taspen (2016–2018) • Branch Manager, Jakarta Branch at PT Bank Mandiri Taspen (2016–2018).
• Project Manager RBC PT Bank Mandiri Taspen (2018–2019) • Project Manager, RBC at PT Bank Mandiri Taspen (2018–2019).
• Department Head Support & Policy PT Bank Mandiri Taspen (2019) • Department Head of Support & Policy at PT Bank Mandiri Taspen (2019).
• Department Head Fee Base & Insurance PT Bank Mandiri Taspen • Department Head of Fee-Based & Insurance at PT Bank Mandiri Taspen
(2019–2021) (2019–2021).
• Department Head Insurance PT Bank Mandiri Taspen (2021–2022) • Department Head of Insurance at PT Bank Mandiri Taspen (2021–2022).
• Distribution Head Distribution 1 PT Bank Mandiri Taspen (2022–2024) • Distribution Head, Distribution 1 at PT Bank Mandiri Taspen (2022–2024).
• Distribution Head Distribution 2 PT Bank Mandiri Taspen (2022–2026) • Distribution Head, Distribution 2 at PT Bank Mandiri Taspen (2022–2026).
• Pj. Division Head Distribution Network Strategic PT Bank Mandiri • Acting Head of Distribution Network Strategic Division at PT Bank Mandiri
Taspen (2026–sekarang) Taspen (2026–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Pj. Division Head Distribution Network Strategic Serves as Acting Division Head of Distribution Network Strategic based on
berdasarkan Surat Keputusan Direksi No. KEP.DIR/064/IV/2026 tanggal 8 Board of Directors Decree No. KEP.DIR/064/IV/2026 dated April 8, 2026.
April 2026.
2025 Annual Report 149
Page 150
Profil Perusahaan
Company Profile
Pande Putu Rambiawan
Pj. Division Head Operational & Service Excellence
Acting Head of Operational & Service Excellence Division
Lahir di Denpasar pada tahun 1988. Domisili / Domicile: Warga negara Indonesia
Usia 37 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Denpasar in 1988.
Age 37 years as of December 2025.
Riwayat Pendidikan Educational Background
Sarjana Akuntansi dari Universitas Hindu Indonesia, Denpasar (2012). Bachelor’s Degree in Accounting from Universitas Hindu Indonesia,
Denpasar (2012).
Pengalaman Kerja Work Experience
• Collection Officer Kantor Cabang Tabanan PT Bank Sinar Harapan Bali (2009–2010) • Collection Officer, Tabanan Branch, PT Bank Sinar Harapan Bali (2009–2010).
• Account Officer Kantor Cabang Tabanan PT Bank Sinar Harapan Bali (2010) • Account Officer, Tabanan Branch, PT Bank Sinar Harapan Bali (2010).
• Account Officer Kantor Cabang Pembantu Mengwi PT Bank Sinar Harapan • Account Officer, Mengwi Sub-Branch, PT Bank Sinar Harapan Bali
Bali (2010–2011) (2010–2011).
• Koordinator AO Pasar Kantor Cabang Pembantu Mengwi PT Bank Sinar • Market AO Coordinator, Mengwi Sub-Branch, PT Bank Sinar Harapan Bali
Harapan Bali (2011) (2011).
• Staff Development Program 1 PT Bank Sinar Harapan Bali (2011) • Staff Development Program 1, PT Bank Sinar Harapan Bali (2011).
• Kepala Kantor Cabang Surabaya PT Bank Sinar Harapan Bali (2011–2014) • Branch Head Surabaya, PT Bank Sinar Harapan Bali (2011–2014).
• Retail Manager Kantor Cabang Karangasem PT Bank Sinar Harapan Bali • Retail Manager, Karangasem Branch, PT Bank Sinar Harapan Bali
(2014–2015) (2014–2015).
• Kepala Kantor Cabang Makassar PT Bank Mandiri Taspen (2015–2018) • Branch Head Makassar, PT Bank Mandiri Taspen (2015–2018).
• Kepala Kantor Cabang Surabaya PT Bank Mandiri Taspen (2018–2020) • Branch Head Surabaya, PT Bank Mandiri Taspen (2018–2020).
• Kepala Kantor Cabang Semarang PT Bank Mandiri Taspen (2020–2021) • Branch Head Semarang, PT Bank Mandiri Taspen (2020–2021).
• Department Head Office of the Board PT Bank Mandiri Taspen (2021–2022) • Department Head Office of the Board, PT Bank Mandiri Taspen (2021–2022).
• Distribution Head Distribution 2 PT Bank Mandiri Taspen (2022–2023) • Distribution Head Distribution 2, PT Bank Mandiri Taspen (2022–2023).
• Distribution Head Distribution 3 PT Bank Mandiri Taspen (2023–2025) • Distribution Head Distribution 3, PT Bank Mandiri Taspen (2023–2025).
• Distribution Head Distribution 6 PT Bank Mandiri Taspen (2025–2026) • Distribution Head Distribution 6, PT Bank Mandiri Taspen (2025–2026).
• Pj. Division Head Operational & Service Excellence PT Bank Mandiri Taspen • Acting Head of Operational & Service Excellence Division, PT Bank Mandiri
(2026–sekarang) Taspen (2026–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Pj. Division Head Operational & Service Excellence Has served as Acting Division Head of Operational & Service Excellence
berdasarkan Surat Keputusan Direksi No. KEP.DIR/065/IV/2026 tanggal based on the Board of Directors’ Decree No. KEP.DIR/065/IV/2026 dated
8 April 2026. 8 April 2026.
Barli Suryanta
Head of Chief Economist
Head of Chief Economist
Lahir di Denpasar pada tahun 1980. Domisili / Domicile: Warga negara Indonesia
Usia 45 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizen
Born in Denpasar in 1980.
Age 45 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Fakultas Ekonomi dan Bisnis Universitas Padjadjaran (2004). • Bachelor’s Degree in Economics and Business from Universitas Padjadjaran
(2004).
• Master of Science in Management (MSM), Sekolah Bisnis dan Manajemen • Master of Science in Management (MSM), School of Business and
Institut Teknologi Bandung (2010). Management, Institut Teknologi Bandung (2010).
• PhD in Economics, Arndt-Corden Dept. Of Economics, Crawford School • PhD in Economics, Arndt-Corden Department of Economics, Crawford School
of Public Policy, Australian National University (2021). of Public Policy, Australian National University (2021).
Pengalaman Kerja Work Experience
• Asisten Profesor/Staf Pengajar Ekonomi & Keuangan, Departemen Risiko • Assistant Professor / Lecturer in Economics & Finance, Department of
Bisnis dan Keuangan, Sekolah Bisnis dan Manajemen, Institut Teknologi Business Risk and Finance, School of Business and Management, Institut
Bandung (2009–2022) Teknologi Bandung (2009–2022).
• Asisten Deputi (AVP)/Head Analisis Ekonomi & Portofolio Investasi, • Assistant Vice President / Head of Economic Analysis & Investment Portfolio,
Direktorat Pengembangan Investasi BPJS Ketenagakerjaan (2022–2025) Investment Development Directorate, BPJS Ketenagakerjaan (2022–2025).
• Penasihat Independen Kebijakan Makro, Strategi Investasi, dan Bisnis • Independent Advisor on Macroeconomic Policy, Investment Strategy, and
Feasibility (2025) Business Feasibility (2025).
• Head of Chief Economist PT Bank Mandiri Taspen (2026–sekarang) • Head of Chief Economist at PT Bank Mandiri Taspen (2026–present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Head of Chief Economist berdasarkan Surat Keputusan Direksi Serves as Head of Chief Economist based on Board of Directors Decree No. KEP.
No. KEP.DIR/050/III/2026 tanggal 9 Maret 2026. DIR/050/III/2026 dated March 9, 2026.
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PT Bank Mandiri Taspen
Profil Karyawan
Profile of Employee
Jumlah Karyawan Berdasarkan Jenis Kelamin
Number of Employee Based on Gender
Tabel Jumlah Karyawan Berdasarkan Jenis Kelamin
Table of Number of Employees Based on Gender
(dalam satuan orang / in units of people)
Jenis Kelamin 2025 2024 Gender
Laki-laki 1,711 1,691 Male
Perempuan 1,833 1,700 Female
Jumlah 3,544 3,397 Total
Jumlah Karyawan Berdasarkan Rentang Usia
Number of Employee Based on Age Range
Tabel Jumlah Karyawan Berdasarkan Rentang Usia
Table of Number of Employees Based on Age Range
(dalam satuan orang / in units of people)
2025 2024
Rentang Usia
Age Range Pria Wanita Pria Wanita
Total Total
Male Female Male Female
<26 Tahun
<26 years old 70 315 385 137 462 599
26-30 Tahun
26-30 years old 547 881 1,428 419 585 1,004
31-35 Tahun
31-35 years old 395 348 743 493 409 902
36-40 Tahun
36-40 years old 309 146 455 277 113 390
41-45 Tahun
41-45 years old 190 72 262 208 76 284
46-50 Tahun
46-50 years old 138 53 191 87 35 122
51-55 Tahun
51-55 years old 25 8 33 40 14 54
56-60 Tahun
56-60 years old 22 9 31 35 6 41
>60 Tahun
>60 years old 15 1 16 1 0 1
Jumlah
Total 1,711 1,833 3,544 1,697 1700 3,397
2025 Annual Report 151
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Profil Perusahaan
Company Profile
Jumlah Karyawan Berdasarkan Level Jabatan
Number of Employee Based on Position Level
Tabel Jumlah Karyawan Berdasarkan Level Jabatan
Table of Number of Employees Based on Position Level
(dalam satuan orang / in units of people)
2025 2024
Level Jabatan
Position Level Pria Wanita Pria Wanita
Total Total
Male Female Male Female
Non Grade - - - - - -
Grade A 15 1 16 18 1 19
Grade PP1-PP3 685 1,215 1,900 776 1,189 1,965
Grade PM1-PM3 203 198 401 109 105 214
Grade PS1-PS3 19 13 43 18 13 31
Grade D0-D4 705 386 1,091 699 372 1,036
Grade E1-E3 84 20 102 77 20 97
Jumlah
1,711 1,833 3,544 1,697 1,700 3,397
Total
Jumlah Karyawan Berdasarkan Tingkat Pendidikan
Number of Employees Based on Education Level
Tabel Jumlah Karyawan Berdasarkan Tingkat Pendidikan
Table Number of Employees Based on Education Level
(dalam satuan orang / in units of people)
2025 2024
Tingkat Pendidikan
Education Level Pria Wanita Pria Wanita
Total Total
Male Female Male Female
SMP
0 1 1 1 1 2
Junior High School
SMA
44 32 76 50 37 87
Senior High School
Diploma
136 197 333 133 184 317
Diploma
Sarjana
1,486 1,576 3,062 1,466 1,442 2,908
Bachelor
Pasca Sarjana
45 27 72 47 36 83
Postgraduate
Jumlah
1,711 1,833 3,544 1,697 1,700 3,397
Total
152 Laporan Tahunan 2025
Page 153
PT Bank Mandiri Taspen
Jumlah Karyawan Berdasarkan Status Kepegawaian
Number of Employees Based on Employment Status
Tabel Jumlah Karyawan Berdasarkan Status Kepegawaian
Table Number of Employees Based on Employment Status
(dalam satuan orang / in units of people)
2025 2024
Status Kepegawaian
Employment Status Pria Wanita Pria Wanita
Total Total
Male Female Male Female
Pegawai Tetap
1,445 1,299 2,744 1,450 1,207 2,657
Permanent Employee
Pegawai Tidak Tetap (Kontrak)
266 534 800 247 493 740
Non-Permanent Employee (Contract)
Jumlah
1,711 1,833 3,544 1,697 1,700 3,397
Total
Pengembangan Kompetensi Competency Development
Kebijakan Policy
Strategi pengembangan kompetensi SDM Bank Mandiri Bank Mandiri Taspen’s HR competency development strategy
Taspen mempedomani ketentuan POJK No. 24 Tahun 2022 was guided by the Financial Services Authority Regulation
tentang Pengembangan Kualitas Sumber Daya Manusia (POJK) No. 24 of 2022 concerning Development of the Quality
Bank Umum dan Standar Prosedur Sumber Daya Manusia. of Human Resources for Commercial Banks and Standard
Penyusunan program pengembangan kompetensi SDM Bank Human Resources Procedures. The preparation of Bank
Mandiri Taspen dilakukan melalui proses Training Need Mandiri Taspen’s HR competency development program was
Analysis (TNA). Masing-masing Divisi akan menyampaikan carried out through the Training Need Analysis (TNA) process.
pelatihan yang dibutuhkan meliputi bidang teknis, non teknis, Each Division provided the required training covering technical,
dan kepemimpinan melalui: non-technical, and leadership areas through:
• Sertifikasi Kompetensi Kerja di Sektor Perbankan. • Job Competency Certification in the Banking Sector.
• Sertifikasi Kompetensi selain Sertifikasi Kompetensi Kerja • Competency Certification other than Job Competency
di Sektor Perbankan, dan; Certification in the Banking Sector, and;
• Peningkatan Kompetensi lainnya • Other Competency Improvement
• Pelatihan Non Teknis • Non-Technical Training
• Leadership • Leadership
Pelaksanaan pengembangan kompetensi SDM Bank Mandiri The implementation of human capital competency
Taspen dilakukan baik secara luring (offline) dan daring development at Bank Mandiri Taspen was conducted through
(online), dan dapat diselenggarakan oleh pihak internal both offline and online methods, and could be organized by
maupun eksternal, dengan mempertimbangkan kompleksitas either internal or external parties, taking into account the
modul dan ketersediaan resources yang ada. Bank Mandiri complexity of the modules and the availability of resources.
Taspen berkomitmen untuk mengembangkan kompetensi The Bank was committed to developing the competencies of all
seluruh pegawai dengan memberikan kesempatan yang sama employees by providing equal opportunities for participation
kepada seluruh pegawai untuk dapat mengikuti program in competency development programs, regardless of position
pengembangan kompetensi yang diadakan tanpa memandang level, educational background, or gender.
level jabatan, pendidikan, maupun gender dari pegawai.
Dalam rangka memastikan proses pengembangan kompetensi To ensure that the HR competency development process run
SDM berjalan dengan baik, setiap program pelatihan yang well, every training program was evaluated.
diselenggarakan akan dievaluasi.
2025 Annual Report 153
Page 154
Profil Perusahaan
Company Profile
Pelaksanaan Pengembangan Kompetensi Implementation of Competency
Development
Tabel Pengembangan Kompetensi Tahun 2025
Table of Competency Development 2025
Bidang Kompetensi Jumlah Peserta Tujuan
No.
Field of Competence Number of Participants Objective
Meningkatkan kemampuan manajerial, pengambilan keputusan,
dan kepemimpinan efektif bagi pejabat struktural.
1. Leadership 1.009
Enhancing managerial capabilities, decision-making, and effective
leadership for structural officers.
Meningkatkan kompetensi perilaku pegawai dalam mendukung
Non Teknis efektivitas kerja dan budaya organisasi.
2. 603
Non-Technical Strengthening employees’ behavioral competencies to support
work effectiveness and organizational culture.
Memenuhi kebutuhan peningkatan pengetahuan dan keterampilan
Peningkatan Kompetensi Lainnya spesifik sesuai bidang tugas masing-masing unit kerja.
3. 3.767
Other Competency Development Fulfilling the need for enhanced knowledge and specific skills in
accordance with the respective functions of each work unit.
Memperoleh pengakuan kompetensi profesional melalui lembaga
sertifikasi internasional atau nasional di luar kerangka SKKNI,
Sertifikasi Non SKKNI untuk mendukung kebutuhan teknis tertentu.
4. 54
Non-SKKNI Certification Obtaining professional competency recognition through
international or national certification bodies outside the SKKNI
framework, to support specific technical requirements.
Memastikan pegawai memiliki kompetensi terstandar sesuai
Standar Kompetensi Kerja Nasional Indonesia (SKKNI) yang relevan
Sertifikasi SKKNI dengan jabatan dan bidang pekerjaan.
5. 1.153
SKKNI Certification Ensuring that employees possess standardized competencies
in accordance with the Indonesian National Work Competency
Standards (SKKNI) relevant to their positions and areas of work.
Biaya Pengembangan Kompetensi Cost of Competency Development
Sepanjang tahun 2025 biaya pengembangan kompetensi yang Throughout 2025, the Bank incurred competency development
telah dikeluarkan Bank adalah sebesar Rp25.295.904.518 expenses totaling IDR25,295,904,518, equivalent to 5.46%
atau sebesar 5,46% dari total Beban Gaji Kotor (Gross Salary). of total Gross Salary expenses. This amount exceeded the
Biaya tersebut juga telah melebihi ketentuan OJK yaitu minimal minimum requirement set by the Otoritas Jasa Keuangan (OJK),
3,5% dari total beban Gaji Kotor. which is at least 3.5% of total Gross Salary expenses.
154 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Komposisi Pemegang Saham
Composition of Shareholders
Tabel Komposisi Pemegang Saham Bank Mandiri Taspen Tahun 2025
Table of Composition of Bank Mandiri Taspen Shareholders in 2025
Kepemilikan Kepemilikan
Pemegang Saham Jumlah Saham (lembar) 1 Januari 2024 31 Desember 2024
Shareholders Number of Shares (sheet) Ownership Ownership
January 1, 2024 December 31, 2024
PT Bank Mandiri (Persero) Tbk 837,303,519 51.098% 51.098%
PT Taspen (Persero) 793,687,754 48.437% 48.437%
I. B. Made Putra Jandhana 7,617,432 0.465% 0.465%
TOTAL 1,638,608,705 100% 100%
Per 1 Januari 2025 sampai dengan 31 Desember 2025, tidak As of January 1, 2025 to December 31, 2025, there were no
terdapat perubahan komposisi pemegang saham. changes in the composition of shareholders.
Klasifikasi Pemegang Saham Shareholder Classification
Sampai dengan tanggal 31 Desember 2025, Bank Mandiri As of December 31, 2025, Bank Mandiri Taspen had not listed
Taspen belum mencatatkan sahamnya di Bursa Efek, sehingga its shares on the stock exchange; therefore, there was no
tidak terdapat kepemilikan institusi lokal, kepemilikan institusi classification of share ownership into domestic institutional
asing, kepemilikan individu lokal dan kepemilikan individu ownership, foreign institutional ownership, domestic individual
asing. ownership, or foreign individual ownership.
Komposisi 20 Pemegang Saham Composition of The Biggest
Terbesar 20 Shareholders
Sampai dengan 31 Desember 2025, Bank Mandiri Taspen Until December 31, 2025, Bank Mandiri Taspen was not yet
belum menjadi perusahaan yang mencatatkan sahamnya a company that listed its share in stock exchange. Hence,
di Bursa Saham. Dengan demikian, tidak terdapat informasi there are no information about the composition of 20 largest
mengenai komposisi 20 pemegang saham terbesar. shareholder.
2025 Annual Report 155
Page 156
Profil Perusahaan
Company Profile
Komposisi Pemegang Saham 5% Composition of Shareholders
atau Lebih Owning 5% or More Shares
Komposisi Pemegang Saham 5% atau lebih pada tanggal The composition of shareholders holding 5% or more as of
1 Januari 2025 dan 31 Desember 2025 tidak mengalami January 1, 2025 and December 31, 2025 remained unchanged,
perubahan dengan informasi sebagai berikut. with details as follows.
Tabel Komposisi Pemegang Saham 5% atau lebih Bank Mandiri Taspen
Table of Shareholders Composition of 5% or more Bank Mandiri Taspen
Nama Jumlah Saham Kepemilikan
Name Number of Shares Ownership
PT Bank Mandiri (Persero) Tbk 837,303,519 51.098%
PT Taspen (Persero) 793,687,754 48.437%
TOTAL 1,630,991,273 99.54%
Kelompok Pemegang Saham Group of Society Shareholders
Masyarakat Kurang Dari 5% Owning Less Than 5%
Kelompok Pemegang Saham Masyarakat Kurang Dari 5% The composition of public shareholders holding less than
pada tanggal 1 Januari 2025 dan 31 Desember 2025 tidak 5% as of January 1, 2025 and December 31, 2025 remained
mengalami perubahan dengan informasi sebagai berikut. unchanged, with details as follows.
Tabel Kelompok Pemegang Saham Masyarakat Kurang Dari 5%
Table of Public Shareholder Group with Less Than 5% Ownership
Nama Jumlah Saham Kepemilikan
Name Number of Shares Ownership
I.B. Made Putra Jandhana 7,617,432 0.465%
Kepemilikan Saham Dewan Komisaris, Share Ownership of The Board
Direksi dan Manajemen of Commissioners, Directors
and Management
Sampai dengan 31 Desember 2025, tidak terdapat kepemilikan As of December 31, 2025, there was no direct or indirect
saham Dewan Komisaris, Direksi dan Manajemen secara share ownership of the Board of Commissioners, Directors and
langsung dan tidak langsung. Management.
156 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Pemegang Saham Utama dan Pengendali
Main and Controlling Shareholders
Saham Bank Mandiri Taspen dimiliki oleh PT Bank Mandiri Bank Mandiri Taspen shares are owned by PT Bank Mandiri
(Persero) Tbk, PT Taspen (Persero) dan I.B. Made Putra (Persero) Tbk, PT Taspen (Persero) and I.B. Made Putra
Jandhana. PT Bank Mandiri (Persero) Tbk selaku Pemegang Jandhana. PT Bank Mandiri (Persero) Tbk as the Main and
Saham Utama dan Pengendali dan PT Taspen (Persero) Controlling Shareholder and PT Taspen (Persero) as the
selaku Pemegang Saham Pengendali. Dengan demikian, tidak Controlling Shareholder. As such, there are no direct or indirect
terdapat pemegang saham pengendali individu baik langsung individual controlling shareholders.
maupun tidak langsung.
Nama Jumlah Saham Kepemilikan
Name Number of Shares Ownership
PT Bank Mandiri (Persero) Tbk 837,303,519 51.098%
PT Taspen (Persero) 793,687,754 48.437%
Daftar Entitas Anak dan/atau Entitas Asosiasi
Name of Subsidiaries, Associates and Joint Venture Companies
Sampai dengan 31 Desember 2025, Bank Mandiri Taspen As of December 31, 2025, Bank Mandiri Taspen had no
tidak memiliki entitas anak, entitas asosiasi dan perusahaan subsidiary companies, associated entities, or joint ventures.
ventura bersama sehingga tidak tersedia informasi mengenai: Thus, there is no information available concerning: Names
Nama entitas anak, asosiasi dan perusahaan ventura bersama; of subsidiaries, associates and joint ventures; Percentage of
Persentase kepemilikan saham; Keterangan tentang bidang share ownership; Information on the business activities of
usaha entitas anak, asosiasi dan perusahaan ventura bersama; subsidiaries, associates, and joint ventures; and information
dan keterangan status operasi entitas anak dan/atau entitas on the operational status of subsidiaries and/or associates
asosiasi (telah beroperasi atau belum beroperasi). (whether they were active or not).
2025 Annual Report 157
Page 158
Profil Perusahaan
Company Profile
Struktur Grup Perusahaan
Company Group Structure
I.B. Made Putra
Jandhana
51,098% 0,465% 48,437%
Sampai dengan 31 Desember 2025, Bank Mandiri Taspen As of December 31, 2025, Bank Mandiri Taspen does not
tidak memiliki Entitas Anak, Entitas Asosiasi, Joint Venture dan have any Subsidiaries, Associated Entities, Joint Ventures and
Special Purpose Vehicle (SPV). Special Purpose Vehicles (SPV).
Informasi Kelompok Usaha Bank
Bank Business Group Information
Struktur Kelompok Usaha Bank Bank Business Group Structure
Struktur kelompok usaha Bank telah disajikan pada sub bagian The structure of the Bank’s business group has been presented
Struktur Grup Perusahaan. in the subsection of the Company’s Group Structure.
Struktur Keterkaitan Kepengurusan Structure of Management Linkages
dalam Kelompok Usaha Bank in The Bank Business Group
Bank Mandiri Taspen merupakan Perusahaan Anak dari PT Bank Mandiri (Persero) Tbk is the parent company of Bank
PT Bank Mandiri (Persero) Tbk dan PT TASPEN (Persero). Mandiri Taspen, along with PT TASPEN (Persero). As of 31
Per 31 Desember 2025, Bank Mandiri Taspen tidak memiliki December 2025, Bank Mandiri Taspen has no members of the
Anggota Direksi yang merupakan pegawai penugasan dari Board of Directors who are assigned employees from either
Bank Mandiri dan PT TASPEN. Bank Mandiri or PT TASPEN.
Pemegang Saham yang Bertindak Shareholders Who Act on Behalf
atas Nama Pemegang Saham Lain of Other Shareholders
Tidak terdapat Pemegang Saham yang bertindak atas nama There are no Shareholders who act on behalf of other
pemegang saham lain. shareholders.
158 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Kronologi Penerbitan Saham
Share Listing Choronology
Bank Mandiri Taspen per 31 Desember 2025 belum As of December 31, 2025 Bank Mandiri Taspen had not listed
mencatatkan saham di Bursa Efek. Dengan demikian tidak its shares on the Stock Exchange. Thus, there is no information
terdapat informasi tentang tindakan korporasi (corporate about corporate actions, their respective share offering prices,
action), harga penawaran saham untuk masing-masing the number of shares recorded after each corporate action, and
tindakan korporasi, jumlah saham tercatat setelah masing- the name of the exchange where the Company’s shares are
masing tindakan korporasi, dan nama bursa tempat saham listed.
Perseroan dicatatkan.
Kronologis penerbitan saham Bank Mandiri Taspen dapat The chronology of Bank Mandiri Taspen’s share issurance can
dijelaskan sebagai berikut: be explained as follows:
Jumlah Saham
Jumlah
Setelah Aksi
Saham/ Nominal/
Tanggal Korporasi
Lembar Lembar Akta Notaris
Penerbitan Number of Total
Number of Nominal/ Notarial Deed
Issuing Date Shares After
Shares / Sheets
Corporate
Sheets
Action
3 November 1992 Akta No. 4 Tanggal 3 November 1992
50,000 - 1,000,000 50,000,000,000
November 3, 1992 Deed No. 4 November 3, 1992
3 Mei 2008 Akta No.5 Tanggal 3 Mei 2008
199,950,000 200,000,000 500 100,000,000,000
May 3, 2008 Deed No.5 Dated May 3, 2008
22 Desember 2014 Akta No.93 Tanggal 22 Desember 2014
800,000,000 1,000,000,000 500 500,000,000,000
December 22, 2014 Deed No.93 Dated December 22, 2014
31 Oktober 2016 Akta No.53 Tanggal 31 Oktober 2016
249,000,000 1,249,000,000 500 624,500,000,000
October 31, 2016 Deed No. 53 Dated October 31, 2016
9 Oktober 2017 Akta No. 18 Tanggal 9 Oktober 2017
113,122,170 1,362,122,170 500 681,061,085,000
October 9, 2017 Deed No. 18 October 9, 2017
30 November 2018 Akta No.42 Tanggal 19 Desember 2018
140,492,748 1,502,614,918 500 751,307,459,000
November 30, 2018 Deed No.42 Dated December 19, 2018
16 Desember 2020 Akta No.41 tanggal 28 Desember 2020
135,993,787 1,638,608,705 500 819,304,352,500
December 16, 2020 Deed No. 41 dated December 28, 2020
2025 Annual Report 159
Page 160
Profil Perusahaan
Company Profile
Kronologi Penerbitan Obligasi
Chronology Issuing Bonds
Pada tanggal 12 Juli 2017, Bank Mandiri Taspen menerbitkan On July 12, 2017, Bank Mandiri Taspen issued Bonds I Bank
Obligasi I Bank Mandiri Taspen Pos Tahun 2017 (“Obligasi I Mandiri Taspen Pos Year 2017 (“Bonds I Year 2017”) with a
Tahun 2017”) dengan nilai nominal sebesar Rp2.000.000.000 nominal value of IDR2,000,000,000 consisting of 2 (two) series.
yang terdiri atas 2 (dua) seri. Kemudian pada tanggal 26 Then on November 26, 2019, the Bank issued Bank Mandiri
November 2019, Bank menerbitkan Obligasi berkelanjutan I Taspen Phase I 2019 Sustainable Bonds I (“Continuous Bonds I
Bank Mandiri Taspen Tahap I Tahun 2019 (“Obligasi 2019”) with a nominal value of IDR1,000,000,000 consisting of
berkelanjutan I Tahun 2019”) dengan nilai nominal sebesar 2 (two) series. In 2021, on April 28, 2021 to be exact, the Bank
Rp1.000.000.000 yang terdiri atas 2 (dua) seri. Pada had re-issued Bank Mandiri Taspen Sustainable Bonds I Phase
tahun 2021, tepatnya tanggal 28 April 2021 Bank kembali II Year 2021 (“PUB I Phase II Year 2021”) with a nominal value
menerbitkan Obligasi Berkelanjutan I Bank Mandiri Taspen of IDR2,000,000,000,000 (two trillion Rupiah), consisting of
Tahap II Tahun 2021 (“PUB I Tahap II Tahun 2021”) dengan 2 (two) series. And most recently, issued bonds in 2025 as
nilai nominal sebesar Rp2.000.000.000.000 (dua triliun follows:
Rupiah) yang terdiri atas 2 (dua) seri. Dan terakhir menerbitkan
obligasi di 2025 sebagai berikut:
Tabel Kronologi Penerbitan Obligasi Bank Mandiri Taspen
Table of Bank Mandiri Taspen’s Bond Issuance Chronology
Uraian Tanggal Penerbitan Tenor Mata Uang Jumlah Obligasi
No.
Description Issuance Date Tenor Currency Total Bonds
Obligasi I Tahun 2017 Seri A 12 Juli 2017 3 Tahun
1. Rupiah 1,500,000,000
Bonds I Year 2017 Series A July 12, 2017 3 Years
Obligasi I Tahun 2017 Seri B 12 Juli 2017 5 Tahun
2. Rupiah 500,000,000
Bonds I Year 2017 Series B July 12, 2017 5 Years
Obligasi Berkelanjutan I Tahun 2019 Seri A 26 November 2019 3 Tahun
3. Rupiah 700,000,000
Shelf Registration Bond I Year 2019 Series A November 26, 2019 3 Years
Obligasi Berkelanjutan I Tahun 2019 Seri B 26 November 2019 5 Tahun
4. Rupiah 300,000,000
Shelf Registration Bond I Year 2019 Series B November 26, 2019 5 Years
Obligasi Berkelanjutan I Tahap II Tahun 2021 Seri A 1 Mei 2021 3 Tahun
5. Rupiah 800,000,000
Shelf Registration Bonds I Phase II 2021 Series A May 1, 2021 3 Years
Berkelanjutan I Tahap II Tahun 2021 Seri B 1 Mei 2021 5 Tahun
6. Rupiah 1,200,000,000
Shelf Registration Bonds I Phase II 2021 Series B May 1, 2021 5 Years
Obligasi Berkelanjutan II Bank Mandiri Taspen Tahap I
Tahun 2025 Seri A 4 Juli 2025 3 Tahun
7. Rupiah 800,000,000,000
Sustainable Bonds II Bank Mandiri Taspen Phase I July 4, 2025 3 Years
Year 2025 Series A
Obligasi Berkelanjutan II Bank Mandiri Taspen Tahap I
Tahun 2025 Seri B 4 Juli 2025 5 Tahun
8. Rupiah 700,000,000,000
Sustainable Bonds II Bank Mandiri Taspen Phase I July 4, 2025 5 Years
Year 2025 Series B
160 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Nama Bursa Tempat Obligasi Perusahaan Dicatatkan Name of the Exchange Where the Company’s Bonds
are Listed
Seluruh obligasi Bank Mandiri Taspen telah dicatatkan pada All of Bank Mandiri Taspen’s bonds have been listed on the
Bursa Efek Indonesia. Indonesia Stock Exchange
Peringkat
Tanggal Tingkat Status
Harga Penawaran Rating Wali Amanat
Jatuh Tempo Suku Bunga Pembayaran
Offering Price Trustee
Maturity Date Interest Rate Payment Status
2025 2024
100% dari jumlah pokok obligasi
11 Juli 2020 Lunas
100% of the principal amount 8.5% - - BTN
July 11, 2020 Paid off
of the bond
100% dari jumlah pokok obligasi
11 Juli 2022 Lunas
100% of the principal amount 8.75% - - BTN
July 11, 2022 Paid off
of the bond
100% dari jumlah pokok obligasi
26 November 2022 Lunas
100% of the principal amount 7.90% - - Bank Permata
November 26, 2022 Paid off
of the bond
100% dari jumlah pokok obligasi AA(idn)
26 November 2024 Lunas oleh Fitch
100% of the principal amount 8.20% - Bank Permata
November 26, 2024 Paid off AA(idn)
of the bond by Fitch
100% dari jumlah pokok obligasi AA(idn)
1 Mei 2024 Lunas oleh Fitch
100% of the principal amount 6.50% - Bank Permata
May 1, 2024 Paid off AA(idn)
of the bond by Fitch
100% dari jumlah pokok obligasi AA(idn) AA(idn)
1 Mei 2026 Belum Lunas oleh Fitch oleh Fitch
100% of the principal amount 7.25% Bank Permata
May 1, 2026 Not yet paid off AA(idn) AA(idn)
of the bond by Fitch by Fitch
100% dari jumlah pokok obligasi AAA(id)
4 Juli 2028 Belum Lunas oleh Pefindo
100% of the principal amount 6.65% - BRI
July 4, 2028 Not yet paid off AAA(id)
of the bond by Pefindo
100% dari jumlah pokok obligasi AAA(id)
4 Juli 2029 Belum Lunas oleh Pefindo
100% of the principal amount 6.80% - BRI
July 4, 2029 Not yet paid off AAA(id)
of the bond by Pefindo
2025 Annual Report 161
Page 162
Profil Perusahaan
Company Profile
Informasi Penggunaan Jasa Akuntan Publik (AP)
dan Kantor Akuntan Publik (KAP)
Information on Using The Services of Public Accounting (AP)
and Public Accounting Offices (KAP)
Nama KAP
KAP Name
Purwanto Susanti & Surja
Jaringan Asosiasi
Ernst & Young Global Limited (EY)
Association Network
Alamat KAP Gedung Bursa Efek Indonesia,
KAP Address Jl. Jenderal Sudirman, Kav 52-53 Jakarta 12190
Telp : (021) 5289 500
Faks : (021) 5289 4100
Website : www.EY.com/id
Nama AP
Yovita
AP Name
Periode Penugasan KAP Periode-2 (kumulatif sejak 2024)
KAP Assignment Period Period 2 (cumulative since 2024)
Periode Penugasan AP Periode-2 (kumulatif sejak 2024)
AP Assignment Period Period 2 (cumulative since 2024)
Jasa Audit Melakukan audit dan menerbitkan laporan audit atas laporan keuangan dari PT Bank Mandiri Taspen
Audit Service untuk tahun yang berakhir pada 31 Desember 2025.
Conducted an audit and issued an audit report on the financial statements of Bank Mandiri Taspen
for the year ended December 31, 2025.
Jasa Non Audit Tidak terdapat jasa non audit.
Non-Audit Services No non-audit services were provided.
Fee Audit Rp1.650.000.000 termasuk PPN.
Audit Fees IDR1,650,000,000 inclusive of VAT.
Fee Non Audit Tidak terdapat fee non audit.
Non-Audit Fee There were no non-audit fees.
162 Laporan Tahunan 2025
Page 163
PT Bank Mandiri Taspen
Lembaga dan/atau Profesi Penunjang
Supporting Institutions and/or Professions
Lembaga Pemeringkat Efek Notaris
Securities Rating Agency Notary
PT Fitch Ratings Indonesia Zulkifli Harahap, SH
DBS Bank Tower 24th Floor, Suite 2403 Jl. RS. Fatmawati Raya No. 15 L, RW 6, Gandaria Utara,
Jl. Prof. Dr. Satrio, Kav. 3-5 12940 Kec. Kebayoran Baru, Kota Jakarta Selatan,
Telp : (021) 29886800 Daerah Khusus Ibukota Jakarta 12140
Faks : (021) 29886822 Telp : (021) 72796436
Website : www.fitchratings.com Email : zharahap@yahoo.com
Advokat / Konsultan Hukum Advokat /Konsultan Hukum
Advocate/Legal Consultant Advocate /Legal Consultant
Jeffrey Hutagalung & Partners Dr. Jimmy Simanjuntak, SH., MH.
Menara Cakrawala Gedung Arthaloka
Jl. M. H. Thamrin No. 9 Jakarta Pusat, Jl. Jend. Sudirman, RT 10/ RW 11, Karet Tengsin,
Daerah Khusus Ibukota Jakarta Kec. Tanah Abang, Jakarta Pusat,
Jakarta 10321 Daerah Khusus Ibukota Jakarta 10220
Telp : 0811-1012-0563 Telp :-
Email : jhplawfirmoffice@gmail.com Email : jimmys.juntak@gmail.com
Advokat /Konsultan Hukum Konsultan Hukum
Advocate /Legal Consultant Legal Consultant
Suyanto Simalango Patria & Partners Tumbuan & Partners
Gedung South Quarter Tower A LT. 11 Unit B, Jl. Gandaria Tengah III No. 8
Jl. R.A. Kartini, Kav 8, Cilandak Barat, Cilandak Kebayoran Baru
Jakarta Selatan / South Jakarta, DKI Jakarta Jakarta 12130
Telp : (021) 29045168 Telp : (021) 7227736, 7227737, 7208172, 7202516
Faks : (021) 29045188 Faks : (021) 7244579, 7257403
Email : ssplawfirm200016@gmail.com Website : www.tumbuanpartners.com
Lembaga Pemeringkat Efek
Securities Rating Agency
PT Pemeringkat Efek Indonesia (Pefindo)
Panin Tower - Senayan City, 17th Floor
Jl. Asia Afrika Lot.19
Jakarta 10270, Indonesia
Telp : (021) 7278 2380
Faks : (021) 7278 2370
Website : www.pefindo.com
Jasa yang diberikan : Pemeringkatan Obligasi.
Services Provided : Bond Rating
Periode Penugasan : Januari–Desember 2020.
Assignment Period : January–December 2020.
2025 Annual Report 163
Page 164
Profil Perusahaan
Company Profile
Penghargaan dan Sertifikasi
Award and Certification
Penghargaan Award
Nama Penghargaan/Award Name: Nama Penghargaan/Award Name: Nama Penghargaan/Award Name:
PR Public Company Elmamber Petamu Sinaga Errinto S. P. Pardede
as Best 50 CEO as 50 Popular PR Person Awards 2025
Acara/Event:
6th Indonesia Public Relations Summit 2025 Acara/ Event: Acara/Event:
6th Indonesia Best 50 CEO Awards 2025 6th Indonesia Public Relations Summit 2025
Penyelenggara/Organizer:
The Icononomics Penyelenggara/Organizer: Penyelenggara/Organizer:
The Icononomics The Icononomics
Tanggal / Date:
8 Agustus 2025 Tanggal / Date : Tanggal /Date :
August 8, 2025 10 Maret 2025 8 Agustus 2025
March 10, 2025 August 8, 2025
Nama Penghargaan/Award Name: Nama Penghargaan/Award Name:
Pilar Lingkungan Gold 4 Star Pilar Ekonomi Gold 4 Star
Environmental Pillar – Gold 4 Star Economic Pillar – Gold 4 Star
Acara /Event: Acara/Event:
TJSL & CSR Awards 2025 TJSL & CSR Awards 2025
Penyelenggara/Organizer: Penyelenggara/Organizer:
BUMN Track BUMN Track
Tanggal / Date: Tanggal /Date:
27 Juni 2025 27 Juni 2025
June 27, 2025 June 27, 2025
164 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Nama Penghargaan/Award Name: Nama Penghargaan/Award Name: Nama Penghargaan/Award Name:
The Excellent Performance Bank – Penghargaan Kolaborasi Bank with Consistent Excellent Performance
KBMI 2 (Asset Class IDR50 Program Sosial Kemanusiaan for 10 Consecutive Years (2015-2024)
to under 100 Trilion) Award for Collaboration in Social
Acara/Event:
and Humanitarian Programs
Acara /Event: 30th Infobank Award 2025
30th Infobank Award 2025 Acara/Event:
Penyelenggara/Organizer:
Public Expose 2025
Penyelenggara/Organizer: Infobank
Infobank Penyelenggara/Organizer:
Tanggal /Date:
Mandiri Amal Insani Foundation
Tanggal / Date: 29 Agustus 2025
29 Agustus 2025 Tanggal /Date: August 29, 2025
August 29, 2025 7 Agustus 2025
August 7, 2025
Nama Penghargaan/Award Name: Nama Penghargaan/Award Name:
The Best Performance Bank – KBMI 2 Juara 3 BUMN Klaster 1 Triliun – 5 Triliun
(Asset Class IDR50 to under 100 Trillion) 3rd Place – State-Owned Enterprises (SOEs)
Cluster IDR 1 Trillion–5 Trillion
Acara /Event :
Rating 105 Bank 2025 Acara/Event :
Annual Report Award 2024
Penyelenggara/Organizer:
Infobank Penyelenggara/Organizer:
Komite Nasional Kebijakan Governansi (KNKG) bersama Otoritas Jasa Keuangan (OJK),
Tanggal / Date:
Kementerian BUMN, Direktorat Jenderal Pajak, Bursa Efek Indonesia (BEI),
29 Agustus 2025
Ikatan Akuntan Indonesia (IAI), dan Kementerian Koordinator Bidang Perekonomian
August 29, 2025
Tanggal /Date:
8 Desember 2025
December 8, 2025
2025 Annual Report 165
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Profil Perusahaan
Company Profile
Sertifikasi Certification
Jenis Sertifikasi/ Type of Certification: Jenis Sertifikasi/ Type of Certification: Jenis Sertifikasi/ Type of Certification:
ISO 37001:2016 ISO 9001:2015 ISO 37301:2021
Masa Berlaku/ Validity Period: Masa Berlaku/ Validity Period: Masa Berlaku/ Validity Period:
15 Oktober 2024 sampai dengan 15 Oktober 2024 sampai dengan 15 Oktober 2024 sampai dengan
08 Desember 2027 07 Oktober 2027 19 September 2027
Penerima Sertifikasi/ Penerima Sertifikasi/ Penerima Sertifikasi/
Certification Recipient: Certification Recipient: Certification Recipient:
PT Bank Mandiri Taspen Jasa Keuangan PT Bank Mandiri Taspen Jasa Keuangan PT Bank Mandiri Taspen Jasa Keuangan
(Divisi Compliance) (Divisi Compliance) (Divisi Compliance)
Dikeluarkan oleh/ Issued by: Dikeluarkan oleh/ Issued by: Dikeluarkan oleh/ Issued by:
Garuda Sertifikasi Indonesia Garuda Sertifikasi Indonesia Garuda Sertifikasi Indonesia
Jenis Sertifikasi/ Type of Certification: Jenis Sertifikasi/ Type of Certification:
ISO/ IEC 27001:2022 ISO 37001:2016
Masa Berlaku/ Validity Period: Masa Berlaku/ Validity Period:
03 Juli 2026 sampai dengan 06 Desember 2024 sampai dengan
02 Juli 2026 05 Desember 2026
Penerima Sertifikasi/ Penerima Sertifikasi/
Certification Recipient: Certification Recipient:
PT Bank Mandiri Taspen Jasa Keuangan PT Bank Mandiri Taspen Jasa Keuangan
(Divisi Chief Information Security Officer) (Divisi Corporate Secretary & Legal)
Dikeluarkan oleh/ Issued by: Dikeluarkan oleh/ Issued by:
Biro Sertifikasi Indonesia Garuda Sertifikasi Indonesia
166 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Informasi pada Website Perseroan
Supporting Institutions and/or Professions
Bank Mandiri Taspen memberikan kemudahan akses informasi Bank Mandiri Taspen provided easy access to information in
secara transparan dan akurat bagi pemangku kepentingan a transparent and accurate manner for stakeholders through
(stakeholder) melalui situs https://www.bankmandiritaspen. the website https://www.bankmandiritaspen.co.id/. The
co.id/. Situs Bank Mandiri Taspen juga membuat informasi yang Bank Mandiri Taspen website also provided more specific
lebih spesifik, yaitu: information, namely:
Home Home
Dalam tampilan awal laman website Bank Mandiri Taspen, On the homepage of Bank Mandiri Taspen, several menus were
terdapat beberapa menu seperti simulasi, program, laporan available, including simulation tools, program information,
keuangan dan tahunan 5 (lima) tahun terakhir yang dapat downloadable financial statements and annual reports for the
diunduh serta informasi terkait Mantap Promo. past five (5) years, as well as information related to Mantap
Promo.
Tentang Kami About Us
Menu yang memuat informasi tentang, Sekilas perusahaan, Menu that contains information about, Company overview,
Struktur organisasi, Budaya kerja, Manajemen yang memuat Organizational structure, Work culture, Management
informasi mengenai Profil Dewan Komisaris dan Direksi, which contains information about Profiles of the Board of
Pemegang saham dan Penghargaan. Commissioners and Directors, Shareholders and Awards.
Info Mantap Mantap Info
Memuat informasi berita dan siaran pers, promosi produk dan It contains news information and press releases, product
layanan, produk Pensiun, Laporan Keuangan Good Corporate and service promotions, pension products, Good Corporate
Governance yang di dalamnya terdapat informasi mengenai Governance Financial Reports which contain information
Kode Etik; Piagam/Charter Dewan Komisaris, Direksi, Komite- regarding the Code of Ethics; Charter of the Board of
komite, dan Unit Audit Internal; dan RUPS, Whistleblowing Commissioners, Board of Directors, Committees and Internal
system serta Pengungkapan kuantitatif eksposur risiko. Audit Unit; and GMS, Whistleblowing system and Quantitative
Disclosure of risk exposure.
Pinjaman Loans
Menu yang memuat informasi mengenai Pinjaman Mantap, Menu that contains information about Steady Loans, Steady
Simpanan Mantap, Jasa bank, Simulasi, Surat Berharga Negara Savings, Bank Services, Simulations, Government Bonds and
dan Mobile Banking. Mobile Banking.
Cabang Branches
Menu yang memuat informasi mengenai lokasi cabang Bank Menu that contains information about the number of each
Mandiri Taspen. branch of Bank Mandiri Taspen.
Karier Career
Menu yang memuat informasi mengenai rekrutmen karyawan Menu that contains information about the recruitment of Bank
Bank Mandiri Taspen. Mandiri Taspen employees.
2025 Annual Report 167
Page 168
Analisis dan Pembahasan Manajemen atas Kinerja Bank 168 Laporan Tahunan 2025
Page 169
Management
Discussion and
Analysis of Bank
Performance
2025 Annual Report 169
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Tinjauan Perekonomian
Economic Review
Analisis Perekonomian Global Global Economic Analysis
Dunia terus bergejolak dengan ketidakpastian yang tinggi. Global conditions had remained volatile amid heightened
Ketegangan geopolitik dunia berlanjut dengan perang Rusia uncertainty. Geopolitical tensions had persisted, with the
dan Ukraina di Eropa yang belum selesai serta ketegangan ongoing Russia–Ukraine War in Europe remaining unresolved,
geopolitik di Timur Tengah yang semakin memanas sejalan alongside escalating tensions in the Middle East, particularly
dengan meningkatnya serangan Israel ke Palestina. Di bidang with intensified Israeli attacks on Palestine. On the economic
ekonomi, perang dagang dilancarkan Presiden Amerika Serikat front, a trade war had been initiated by United States President
(AS) Donald Trump pada 2 April 2025 dengan pengenaan Donald Trump on 2 April 2025, marked by the imposition of a
tarif impor universal sebesar 10% atas semua barang yang universal import tariff of 10% on all goods entering the United
masuk ke AS, ditambah tarif resiprokal yang tinggi kepada States, along with high reciprocal tariffs imposed on 57 trading
57 negara mitra dagang, termasuk Tiongkok, Kanada, partner countries, including China, Canada, Mexico, and the
Meksiko, dan Uni Eropa. Rangkaian ketegangan geopolitik dan European Union. These geopolitical tensions and protectionist
kebijakan proteksionisme tersebut menjadi faktor utama yang policies had become key factors contributing to increased
meningkatkan ketidakpastian ekonomi global. global economic uncertainty.
Berbagai dinamika geopolitik dan kebijakan perdagangan Various geopolitical developments and trade policy measures
tersebut memberikan tekanan signifikan terhadap stabilitas had exerted significant pressure on global economic stability
dan prospek perekonomian global. Sebagai dampaknya, and prospects. As a result, global trade and investment
aktivitas perdagangan dan investasi global mengalami activities had slowed, ultimately weighing on global economic
perlambatan yang pada akhirnya menekan pertumbuhan growth. Based on data from the International Monetary Fund,
ekonomi dunia. Berdasarkan data dari International Monetary global economic growth was recorded at approximately 3.3%
Fund, pertumbuhan ekonomi global tercatat sekitar 3,3% in 2024, slowing to around 3.2% in 2025, and was projected
pada tahun 2024, melambat menjadi sekitar 3,2% pada tahun to reach approximately 3.1% in 2026. This trend reflected
2025, serta diprakirakan berada di kisaran 3,1% pada tahun increasing pressures from trade fragmentation, protectionist
2026, mencerminkan meningkatnya tekanan dari fragmentasi policies, and ongoing global geopolitical tensions.
perdagangan, kebijakan proteksionisme, serta berlanjutnya
ketegangan geopolitik global.
Perlambatan pertumbuhan ekonomi global tersebut terutama The slowdown in global economic growth had been primarily
dipicu oleh dampak lanjutan dari kebijakan tarif sepihak AS driven by the continued impact of unilateral tariff policies
dan meningkatnya ketegangan geopolitik, yang mendorong imposed by the United States and escalating geopolitical
fragmentasi antarnegara semakin melebar. Kebijakan tarif tensions, which had further widened fragmentation among
menurunkan volume dan nilai perdagangan global serta countries. These tariff measures had reduced both the volume
memperparah gangguan rantai pasok dunia yang telah terjadi and value of global trade and exacerbated global supply
sejak tahun 2024. Selain berdampak pada perdagangan, chain disruptions that had persisted since 2024. In addition
kebijakan tersebut juga meningkatkan biaya produksi dan harga to affecting trade, such policies had also increased production
komoditas global, termasuk kenaikan harga emas serta sejumlah costs and global commodity prices, including rising prices of gold
komoditas pangan dan jasa. Tekanan pada perdagangan dan and several food commodities and services. The pressures on
biaya produksi tersebut selanjutnya berdampak pada dinamika trade and production costs had subsequently influenced global
inflasi global. Akibatnya, penurunan inflasi dunia berjalan inflation dynamics. As a result, the decline in global inflation had
lebih lambat dari prakiraan sebelumnya, dengan inflasi global progressed more slowly than previously projected, with global
diprakirakan mencapai sekitar 3,8% pada tahun 2026. Pada inflation estimated to reach approximately 3.8% in 2026. During
periode yang sama, inflasi negara maju diprakirakan sekitar the same period, inflation in advanced economies was projected
2,4%, sementara inflasi emerging economies berada pada at around 2.4%, while inflation in emerging economies was
kisaran 4,7%-4,8% pada tahun 2026. estimated to range between 4.7%–4.8% in 2026.
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PT Bank Mandiri Taspen
Seiring dengan meningkatnya ketidakpastian global Amid heightened global uncertainty, several structural factors
tersebut, terdapat sejumlah faktor struktural yang berpotensi had the potential to further weaken global economic prospects
memperburuk prospek perekonomian dunia dalam jangka over the medium term. At least five key trends warranted close
menengah. Setidaknya terdapat lima kecenderungan utama attention. First, the continuation of geopolitical conflicts and
yang perlu diwaspadai. Pertama, berlanjutnya konflik the increasing polarization of trade and investment among
geopolitik dan meningkatnya polarisasi perdagangan serta countries in addressing global trade imbalances. Unilateral
investasi antarnegara dalam mengatasi ketidakseimbangan tariff policies were not the first measures undertaken by the
perdagangan global. Kebijakan tarif sepihak bukanlah yang United States Government to address trade balance deficits
pertama kali ditempuh Pemerintah AS dalam mengatasi arising from limited competitiveness. Historical experience had
defisit neraca perdagangan akibat rendahnya daya saing. shown that protectionist policies tended to recur and could
Pengalaman historis menunjukkan bahwa kebijakan accelerate global economic fragmentation, despite opposition
proteksionisme cenderung berulang dan dapat mempercepat within multilateral cooperation frameworks. Accordingly, trade
fragmentasi ekonomi global, meskipun sering mendapat polarization was expected to continue increasing, encouraging
tentangan dalam kerja sama multilateral. Dengan demikian, countries to prioritize bilateral and regional cooperation over
polarisasi perdagangan diprakirakan akan terus meningkat, multilateral arrangements under the World Trade Organization.
yang mendorong negara-negara untuk lebih mengutamakan
kerja sama bilateral dan regional dibandingkan kerja sama
multilateral di bawah World Trade Organization.
Kedua, perlambatan pertumbuhan ekonomi global diperkirakan Second, the slowdown in global economic growth was expected
akan berlanjut seiring meningkatnya hambatan perdagangan to persist amid rising trade barriers and ongoing supply chain
dan gangguan rantai pasok. Volume perdagangan dunia disruptions. Global trade volume was projected to decline from
diprakirakan menurun dari sekitar 4,1% pada tahun 2025 approximately 4.1% in 2025 to 2.6% in 2026, resulting in global
menjadi 2,6% pada tahun 2026, yang berdampak pada economic growth stagnating at around 3%. The United States
stagnasi pertumbuhan ekonomi global di kisaran sekitar 3%. economy was projected to grow at a limited pace of around 2%,
Ekonomi AS diprakirakan tumbuh terbatas di kisaran sekitar with increasing recession risks driven by weakening industrial
2%, dengan risiko resesi yang meningkat akibat lemahnya competitiveness and inflationary pressures. Meanwhile, the
daya saing industri dan tekanan inflasi. Sementara itu, ekonomi China economy, affected by high tariff policies, was expected
Tiongkok yang terdampak kebijakan tarif tinggi diperkirakan to experience a slowdown toward approximately 4% growth,
mengalami perlambatan pertumbuhan menuju kisaran sekitar despite ongoing trade diversion efforts.
4%, meskipun terdapat upaya pengalihan perdagangan (trade Bottom of Form
diversion).
Ketiga, meningkatnya beban utang publik global yang semakin Third, global public debt levels continue to rise significantly,
berat, baik di negara maju maupun emerging economies. Total posing increasing fiscal burdens across both advanced and
utang pemerintah dunia kini telah menembus 110,9 triliun dolar emerging economies. Total global government debt has
AS (94,6% terhadap PDB), dengan sekitar dua pertiganya atau reached USD110.9 trillion, equivalent to 94.6% of global GDP,
sebesar 74,8 triliun dolar AS berada di negara maju. Kondisi with approximately two-thirds (USD74.8 trillion) attributable
ini menunjukkan meningkatnya risiko fiskal global yang dapat to advanced economies. This reflects the cumulative impact of
membatasi ruang stimulus ekonomi di masa mendatang. expansionary fiscal policies and economic stimulus measures
implemented over the past decade.
Keempat, pasar keuangan global menghadapi kerentanan yang Fourth, global financial markets remain exposed to heightened
tinggi, khususnya dari lembaga keuangan nonbank (Non-Bank vulnerabilities, particularly from non-bank financial institutions
Financial Institutions/NBFIs). Pengalaman krisis keuangan (NBFIs). Lessons from the global financial crisis highlight the
global sebelumnya menunjukkan bahwa inovasi produk systemic risks associated with complex derivative products,
derivatif yang tidak diimbangi dengan pengawasan yang particularly those linked to housing debt instruments, as
memadai dapat memicu risiko sistemik, sebagaimana terjadi observed during the Subprime mortgage crisis, which triggered
pada krisis sub-prime mortgage. widespread systemic disruption.
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Kelima, kerentanan pasar keuangan global semakin meningkat Fifth, vulnerabilities in global financial markets had further
seiring dengan maraknya penerbitan dan perdagangan mata increased alongside the rapid issuance and trading of privately
uang serta aset digital oleh pihak swasta. Perkembangan pesat issued digital currencies and assets. The rapid development
instrumen seperti cryptocurrency, stablecoin, dan tokenisasi of instruments such as cryptocurrency, stablecoin, and asset
aset meningkatkan kompleksitas risiko keuangan global, tokenization had added complexity to global financial risks,
terutama karena belum adanya pengaturan dan pengawasan particularly due to the absence of regulatory and supervisory
yang sepenuhnya setara dengan lembaga keuangan frameworks fully equivalent to those applied to conventional
konvensional. Berbeda dengan Central Bank Digital Currency financial institutions. In contrast to Central Bank Digital
(CBDC) yang diterbitkan secara resmi oleh bank sentral, Currency, which was officially issued by central banks, these
berbagai aset digital swasta tersebut berpotensi meningkatkan private digital assets had the potential to increase money
risiko pencucian uang serta menimbulkan tantangan dalam laundering risks and posed challenges in consumer protection.
perlindungan konsumen.
Sumber: Source:
- World Economic Outlook, International Monetary Fund, Oktober 2025. - World Economic Outlook, International Monetary Fund, October 2025.
- Global Economic Prospects, World Bank, Januari 2026. - Global Economic Prospects, World Bank, January 2026.
- Laporan Perekonomian Indonesia 2025, Bank Indonesia, Januari 2026 - Indonesia Economic Report 2025, Bank Indonesia, January 2026.
Analisis Perekonomian Nasional National Economic Analysis
Ekonomi Indonesia tetap menunjukkan kinerja yang baik Indonesia’s economy continued to demonstrate solid
dan berdaya tahan di tengah tingginya gejolak serta performance and resilience amid elevated global volatility
ketidakpastian global. Ketahanan tersebut didukung oleh and uncertainty. This resilience was supported by maintained
stabilitas makroekonomi yang tetap terjaga, pemulihan macroeconomic stability, the ongoing post-pandemic
ekonomi pascapandemi COVID-19 yang terus berlanjut, serta economic recovery following COVID-19, as well as close policy
koordinasi kebijakan yang erat antara Pemerintah dan Bank coordination between the Government and Bank Indonesia
Indonesia dalam menjaga keseimbangan antara stabilitas in preserving the balance between economic stability and
dan pertumbuhan ekonomi. Sinergi kebijakan fiskal dan growth. The consistent policy synergy between fiscal and
moneter yang dilakukan secara konsisten mampu mendorong monetary authorities had been effective in driving domestic
permintaan domestik sekaligus menjaga stabilitas inflasi dan demand while at the same time maintaining inflation stability
sistem keuangan. and safeguarding financial system stability.
Selain faktor stabilitas makroekonomi, ketahanan ekonomi In addition to macroeconomic stability factors, the resilience of
Indonesia juga diperkuat oleh komitmen berkelanjutan dalam the Indonesian economy had also been strengthened by the
transformasi ekonomi nasional. Upaya perbaikan iklim investasi, ongoing commitment to national economic transformation.
percepatan pembangunan infrastruktur, serta hilirisasi sumber Efforts to improve the investment climate, accelerate
daya alam terus dilakukan untuk meningkatkan nilai tambah infrastructure development, and promote downstream
domestik dan memperkuat struktur ekonomi nasional. Perbaikan processing of natural resources had continued to be
di berbagai sektor ekonomi tersebut mendorong peningkatan implemented to enhance domestic value added and strengthen
kapasitas produksi dan memperkuat sisi penawaran dalam the national economic structure. Improvements across various
mendukung pertumbuhan ekonomi yang berkelanjutan. Di economic sectors had contributed to increased production
tingkat global, kepemimpinan Indonesia dalam berbagai forum capacity and reinforced the supply side in supporting sustainable
internasional turut memperkuat posisi ekonomi nasional. economic growth. At the global level, Indonesia’s leadership
Keberhasilan Indonesia dalam memimpin Group of Twenty pada in various international forums had further strengthened the
tahun 2022 serta peran aktif dalam Association of Southeast national economic position. Indonesia’s successful presidency
Asian Nations tahun 2023 mencerminkan kontribusi Indonesia of the Group of Twenty in 2022, as well as its active role in the
dalam menjaga stabilitas ekonomi global dan kawasan. Association of Southeast Asian Nations in 2023, had reflected
the country’s contribution to maintaining global and regional
economic stability.
Kinerja ekonomi Indonesia terus menunjukkan tren yang positif. The Indonesian economy had continued to demonstrate a
Pertumbuhan ekonomi pada Triwulan IV 2025 tercatat sebesar positive growth trend. Economic growth in the fourth quarter
5,39% (yoy), meningkat dibandingkan Triwulan sebelumnya of 2025 was recorded at 5.39% (yoy), increasing from
sebesar 5,04% (yoy). Peningkatan tersebut terutama didorong 5.04% (yoy) in the previous quarter. This improvement was
oleh permintaan domestik, khususnya konsumsi rumah tangga primarily driven by domestic demand, particularly household
172 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
dan investasi, sejalan dengan dampak positif berbagai stimulus consumption and investment, in line with the positive impact of
kebijakan Pemerintah dan bauran kebijakan Bank Indonesia. various Government policy stimuli and Bank Indonesia’s policy
Secara keseluruhan, pertumbuhan ekonomi tahun 2025 mix. Overall, economic growth in 2025 was recorded at 5.11%
tercatat sebesar 5,11% (yoy), lebih tinggi dibandingkan tahun (yoy), higher than 5.03% (yoy in 2024, and was accompanied
2024 sebesar 5,03% (yoy), serta diikuti dengan perbaikan by improvements in employment quality.
kualitas ketenagakerjaan.
Momentum pertumbuhan ekonomi tersebut diprakirakan The economic growth momentum was expected to continue
berlanjut pada awal tahun 2026. Konsumsi rumah tangga into early 2026. Household consumption was projected to
diperkirakan tetap meningkat, didukung oleh berbagai remain strong, supported by various Government stimulus
program stimulus Pemerintah, pelonggaran kebijakan moneter, programs, monetary policy easing, improved consumer
ekspektasi konsumen yang membaik, serta meningkatnya expectations, and increased economic activity during national
aktivitas ekonomi pada periode Hari Besar Keagamaan holiday periods such as Chinese New Year, Nyepi (Hindu Day of
Nasional (HBKN) seperti Tahun Baru Imlek, Hari Suci Nyepi, dan Silence), and Eid al-Fitr 1447 H. Investment was also projected
Idulfitri 1447 H. Investasi juga diprakirakan tumbuh lebih tinggi, to grow higher, driven by increased Government spending and
didorong oleh peningkatan belanja dan investasi Pemerintah, investment, including through natural resource downstreaming
termasuk melalui program hilirisasi sumber daya alam, serta programs, as well as improving business confidence.
membaiknya keyakinan pelaku usaha.
Ke depan, penguatan sinergi kebijakan ekonomi nasional antara Going forward, the strengthening of national economic policy
Pemerintah dan Bank Indonesia menjadi faktor penting untuk synergy between the Government and Bank Indonesia was
menjaga momentum pertumbuhan ekonomi. Dari sisi fiskal, expected to remain a key factor in maintaining economic growth
percepatan realisasi belanja Pemerintah sesuai Anggaran momentum. On the fiscal side, the acceleration of Government
Pendapatan dan Belanja Negara (APBN) diharapkan mampu spending realization in accordance with the State Budget
mendorong permintaan domestik melalui berbagai program (APBN) was expected to stimulate domestic demand through
prioritas, termasuk program sosial seperti Makan Bergizi Gratis various priority programs, including social programs such as
(MBG), Sekolah Rakyat, Perumahan Rakyat, dan Koperasi Desa Free Nutritious Meals (Makan Bergizi Gratis/MBG), People’s
Merah Putih (KDMP), serta proyek strategis nasional di bidang Schools (Sekolah Rakyat), Public Housing (Perumahan Rakyat),
ketahanan pangan, energi, pertahanan, dan keamanan. Dari and the Red and White Village Cooperatives (KDMP), as well
sisi penawaran, percepatan hilirisasi sumber daya alam dan as national strategic projects in food security, energy, defense,
reformasi struktural diharapkan dapat meningkatkan kapasitas and security. On the supply side, the acceleration of natural
produksi dan menciptakan lapangan kerja baru. Sementara itu, resource downstreaming and structural reforms was expected
Bank Indonesia terus memperkuat bauran kebijakan moneter, to increase production capacity and create new employment
makroprudensial, dan sistem pembayaran melalui pelonggaran opportunities. Meanwhile, Bank Indonesia continued to
likuiditas, peningkatan insentif makroprudensial, serta strengthen its monetary, macroprudential, and payment system
percepatan digitalisasi ekonomi dan keuangan. policy mix through liquidity easing, enhanced macroprudential
incentives, and accelerated digitalization of the economy and
financial system.
Kinerja ekonomi yang solid juga tercermin dari pertumbuhan Solid economic performance was also reflected in relatively
ekonomi yang relatif merata di berbagai wilayah Indonesia. balanced growth across regions in Indonesia. In the fourth
Pada Triwulan IV 2025, pertumbuhan ekonomi tertinggi quarter of 2025, the highest economic growth was recorded
tercatat di wilayah Sulawesi, Maluku, dan Papua (Sulampua) in Sulawesi, Maluku, and Papua (Sulampua) at 5.83% (yoy),
sebesar 5,83% (yoy), diikuti Bali dan Nusa Tenggara (Balinusra) followed by Bali and Nusa Tenggara (Balinusra) at 5.82% (yoy),
sebesar 5,82% (yoy), Jawa sebesar 5,30% (yoy), Sumatra Java at 5.30% (yoy), Sumatra at 4.81% (yoy), and Kalimantan
sebesar 4,81% (yoy), dan Kalimantan sebesar 4,80% (yoy). at 4.80% (yoy). From the production side, growth in Java
Dari sisi lapangan usaha, pertumbuhan di wilayah Jawa was driven by increased industrial capacity and agricultural
didorong oleh peningkatan kapasitas industri dan produksi production, while in Eastern Indonesia it was supported by the
pertanian, sementara di Kawasan Timur Indonesia didukung development of mineral downstream industries such as nickel,
oleh pengembangan industri hilirisasi mineral seperti nikel, bauxite, and copper.
bauksit, dan tembaga.
Dari sisi pengeluaran, investasi menjadi penopang utama From the expenditure side, investment was the main growth
pertumbuhan di berbagai wilayah, terutama investasi industri driver across regions, particularly industrial investment in
pada Kawasan Industri (KI) dan Kawasan Ekonomi Khusus Industrial Estates and Special Economic Zones (SEZs), such
2025 Annual Report 173
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
(KEK), seperti di Batang, Kendal, dan Gresik di Jawa serta as Batang, Kendal, and Gresik in Java, as well as mineral
kawasan hilirisasi mineral di wilayah Sulampua. Dari sisi downstream areas in Sulampua. From the external side, export
eksternal, kinerja ekspor didukung oleh komoditas logam di performance was supported by metal commodities from Java,
Jawa, minyak kelapa sawit (crude palm oil/CPO) dari Sumatra, crude palm oil (CPO) from Sumatra, and iron and steel from
serta besi dan baja dari Sulampua, sementara ekspor batu Sulampua, while coal exports from Kalimantan experienced
bara dari Kalimantan mengalami tekanan akibat penurunan pressure due to declining global demand.
permintaan global.
Dengan perkembangan tersebut, pada tahun 2025 perekonomian In line with these developments, in 2025 regional economies in
wilayah Sumatra (4,8%–5,2%), Jawa (4,7%–5,5%), Kalimantan Sumatra (4.8%–5.2%), Java (4.7%–5.5%), Kalimantan (4.3%–
(4,3%–5,1%), Bali–Nusa Tenggara (4,2%–5,0%), dan Sulawesi, 5.1%), Bali–Nusa Tenggara (4.2%–5.0%), and Sulawesi, Maluku,
Maluku, dan Papua/Sulampua (4,2%–4,8%) masing-masing and Papua/Sulampua (4.2%–4.8%) each showed relatively
menunjukkan pertumbuhan yang relatif stabil. Secara umum, stable growth. Overall, in 2026 economic growth across these
pada tahun 2026 pertumbuhan ekonomi di berbagai wilayah regions was projected to increase, namely Sumatra (4.9%–
tersebut diprakirakan meningkat, yaitu Sumatra (4,9%–5,3%), 5.3%), Java (4.7%–5.5%), Kalimantan (4.6%–5.4%), Bali–Nusa
Jawa (4,7%–5,5%), Kalimantan (4,6%–5,4%), Bali–Nusa Tenggara (5.5%–6.3%), and Sulampua (5.6%–6.4%), reflecting
Tenggara (5,5%–6,3%), dan Sulampua (5,6%–6,4%), yang a solid domestic economic outlook despite continued global
mencerminkan prospek ekonomi domestik yang tetap solid uncertainty.
meskipun dihadapkan pada ketidakpastian global.
Sumber: Laporan Perekonomian Indonesia 2025, Bank Indonesia, Januari 2026 Source: Indonesia Economic Report 2025, Bank Indonesia, January 2026;
Analisis Industri Perbankan Banking Industry Analysis
Stabilitas sistem keuangan tetap baik dengan fungsi Financial system stability remained well maintained, supported
intermediasi yang melanjutkan peningkatan. Indeks Stabilitas by a strengthening intermediation function. The Financial
Keuangan (ISSK) tetap rendah dan terjaga di zona normal-stabil System Stability Index (ISSK) remained low and consistently
sepanjang tahun 2025. Ketahanan sistem keuangan, khususnya within the normal-stable range throughout 2025. The resilience
perbankan, tetap terjaga baik dari sisi permodalan, risiko kredit, of the financial system, particularly the banking sector, was
maupun likuiditas. Permodalan perbankan tetap kuat dengan sustained across capital adequacy, credit risk, and liquidity
rasio kecukupan modal (Capital Adequacy Ratio/CAR) pada indicators. Banking capital remained strong, with the Capital
Desember 2025 tetap tinggi sebesar 25,89% sejalan dengan Adequacy Ratio (CAR) as of December 2025 staying at a high
semakin naiknya komponen modal dari akumulasi keuntungan level of 25.89%, in line with the increase in capital components
maupun Aktiva Tertimbang Menurut Risiko (ATMR). Seiring derived from accumulated profits as well as Risk-Weighted
dengan kuatnya permodalan, risiko kredit tetap terkendali Assets (RWA). In line with robust capitalization, credit risk
yang tercermin dari rasio kredit bermasalah (Non Performing remained manageable, as indicated by the Non-Performing
Loan, NPL) pada Desember 2025 yang tercatat 2,05% (bruto) Loan (NPL) ratio as of December 2025, which stood at 2.05%
dan 0,79% (neto), Hal ini menunjukkan Cadangan Kerugian (gross) and 0.79% (net). This condition reflects adequate
Penurunan Nilai (CKPN) yang telah dibentuk perbankan Loan Loss Provisions (CKPN) established by banks to mitigate
mencukupi dalam memitigasi risiko kredit. Risiko likuiditas potential credit risks. Liquidity risk was also well contained,
perbankan terjaga dengan tingginya kecukupan likuiditas. Per supported by ample liquidity buffers. As of December 2025, the
Desember 2025, rasio AL/DPK dan LDR perbankan tercatat ratios of Liquid Assets to Third-Party Funds (AL/DPK) and Loan
masing-masing sebesar 28,57% dan 85,35%, dan karenanya to Deposit Ratio (LDR) were recorded at 28.57% and 85.35%,
secara keseluruhan menunjukkan likuiditas perbankan yang respectively, indicating overall ample banking system liquidity.
longgar. Pertumbuhan kredit terus melanjutkan peningkatan Credit growth continued its positive trajectory throughout
positif sepanjang tahun 2025, hingga tumbuh 9,69% pada 2025, reaching 9.69% (yoy) in December 2025, in line with
Desember 2025, seiring dengan perbaikan kondisi permintaan improving demand and supply conditions.
dan penawaran.
Nilai transaksi ekonomi dan keuangan digital di Indonesia Digital economic and financial transactions in Indonesia
terus tumbuh meningkat di tengah kembalinya pola berbelanja continued to expand, despite the normalization of offline
offline. Transaksi e-commerce, transaksi uang elektronik (UE) consumption patterns. E-commerce transactions, electronic
dan transaksi digital banking tumbuh pesat, pertumbuhan yang money (e-money) transactions, and digital banking activities
persisten ini akan terus berlanjut, khususnya di area e-commerce recorded strong growth, with this trend expected to persist,
174 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
yang diprediksi tetap tumbuh positif di tengah peningkatan particularly in the e-commerce segment, supported by
mobilitas masyarakat seiring dengan makin longgarnya increased mobility following the relaxation of mobility restriction
kebijakan pembatasan mobilitas. Kehadiran QRIS sebagai policies. The implementation of QRIS as the national QR
standar QR Pembayaran Nasional terbukti mempercepat payment standard has significantly accelerated the expansion
perluasan ekosistem merchant digital, pengguna, serta of the digital merchant ecosystem, user adoption, and payment
interoperabilitas pembayaran digital. Jumlah merchant QRIS kini interoperability. The number of QRIS merchants reached
mencapai 42 juta tersebar di seluruh provinsi, dengan jumlah approximately 42 million across all provinces, with more than
pengguna lebih dari 59 juta yang menggunakan baik dengan 59 million users utilizing various funding sources, including
sumber dana uang elektronik, rekening tabungan, maupun electronic money, savings accounts, and credit cards provided
kartu kredit yang diselenggarakan bank dan fintech. Transaksi by banks and fintech institutions. QRIS transactions recorded
QRIS tumbuh akseleratif mencapai 140% (yoy) dengan pangsa strong growth of 140% (yoy), with an increasing share of off-
transaksi off us yang terus meningkat yang menunjukkan makin us transactions, indicating enhanced interoperability within the
terciptanya interoperabilitas di dalam industri. Jumlah merchant payment system industry. Micro, Small, and Medium Enterprises
UMKM mendominasi yang mengindikasikan QRIS sebagai jalan (MSMEs) dominate the merchant base, underscoring QRIS
pembuka inklusi keuangan bagi UMKM. QRIS juga mendorong as a key enabler of financial inclusion. Furthermore, QRIS has
penyelenggara jasa pembayaran khususnya bank melakukan encouraged payment service providers, particularly banks, to
adopsi mobile apps untuk dapat bergabung pada ekosistem accelerate the adoption of mobile applications to participate in
QRIS yang terus meluas. the expanding QRIS ecosystem.
Kinerja transaksi ekonomi dan keuangan digital tetap kuat The performance of digital economic and financial transactions
didukung oleh sistem pembayaran yang aman, lancar, dan andal. remained robust, supported by a payment system that is
Dari sisi nilai besar, transaksi BI-RTGS pada Triwulan IV 2025 secure, efficient, and reliable. On the high-value transaction side,
meningkat 31,04% (yoy) sehingga mencapai Rp65.069,78 transactions processed through BI-RTGS increased by 31.04%
triliun. Dari sisi ritel, volume transaksi BI-FAST tumbuh (yoy) in the fourth quarter of 2025, reaching IDR65,069.78
30,44% (yoy) mencapai 1.358,65 juta transaksi. Transaksi trillion. On the retail side, transaction volumes through BI-FAST
digital payment tercatat 14,26 miliar transaksi atau tumbuh grew by 30.44% (yoy), reaching 1,358.65 million transactions.
sebesar 39,21% (yoy). Transaksi QRIS terus tumbuh pesat Digital payment transactions reached 14.26 billion transactions,
sebesar 139,99% (yoy), dengan jumlah pengguna mencapai representing growth of 39.21% (yoy). QRIS transactions continued
59,53 juta dan jumlah merchant 42,75 juta5. Sementara dari to grow significantly by 139.99% (yoy), with total users reaching
pengelolaan uang Rupiah, jumlah Uang Kartal Yang Diedarkan 59.53 million and merchants reaching 42.75 million. In terms of
(UYD) tumbuh 12,90% (yoy) menjadi Rp1.359,94 triliun. Rupiah currency management, Currency in Circulation increased
Stabilitas sistem pembayaran tetap terjaga, ditopang oleh by 12.90% (yoy) to IDR1,359.94 trillion. Payment system stability
infrastruktur yang berdaya tahan dan struktur yang membaik. remained well maintained, supported by resilient infrastructure
Dari sisi infrastruktur, kelancaran dan keandalan Sistem and an improving industry structure. From an infrastructure
Pembayaran Bank Indonesia (SPBI) tetap terjaga dengan baik. perspective, the reliability and operational continuity of the Bank
Dari sisi struktur industri, interkoneksi sistem pembayaran dan Indonesia Payment System (SPBI) were well preserved. From
perluasan ekosistem Ekonomi Keuangan Digital (EKD) terus a structural perspective, interconnectivity within the payment
meningkat. Transaksi pembayaran berbasis Standar Nasional system and the expansion of the Digital Economy and Finance
Open API Pembayaran (SNAP) juga meningkat sejalan adopsi (EKD) ecosystem continued to strengthen. Transactions based
SNAP yang meluas. on the National Standard for Open API Payments (SNAP) also
increased, in line with broader adoption across the industry.
Sumber: Laporan Perekonomian Indonesia 2025 Bank Indonesia, Januari 2026 Source: Indonesia Economic Report 2025, Bank Indonesia, January 2026
Analisis Posisi Bank Mandiri Taspen Analysis of Bank Mandiri Taspen
dalam Industri Perbankan Position in the Banking Industry
Dalam rangka mengakomodir perkembangan industri In order to accommodate developments in the banking industry,
perbankan, regulator melakukan penyesuaian terhadap the regulator made adjustments to the grouping of bank core
pengelompokan modal inti bank berdasarkan Peraturan capital based on OJK Regulation Number 12/POJK. 03/2021.
OJK Nomor 12/POJK. 03/2021. Bank Mandiri Taspen yang Bank Mandiri Taspen, which was previously in the BUKU II
sebelumnya dalam kategori BUKU II menjadi KBMI II (Bank category, became KBMI II (a bank with a core capital of IDR1
dengan Modal inti kurang dari Rp6 triliun). trillion to IDR6 trillion).
2025 Annual Report 175
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Berdasarkan perbandingan kinerja Bank Mandiri Taspen Based on a comparative assessment of the performance of
dibandingkan dengan rata-rata industri perbankan, per Bank Mandiri Taspen against the average performance of the
Desember 2025 Bank Mandiri Taspen berhasil mencetak national banking industry, as of December 31, 2025, the Bank
pertumbuhan Aset, Kredit, dan DPK masing-masing sebesar recorded growth in total assets, loans, and third-party funds
10,25%, 9,23% dan 12,71%. Pertumbuhan Aset berada di atas (DPK) of 10.25%, 9.23%, and 12.71%, respectively. Asset
pertumbuhan Industri Perbankan sedangkan Pertumbuhan growth was above the banking industry growth, while loan and
Kredit dan DPK lebih rendah dari pertumbuhan industri third-party funds (DPK) growth was lower than the banking
perbankan. Pertumbuhan Aset, Kredit, dan DPK per Desember industry growth. As of December 2025, the banking industry
2025 Industri Perbankan tercatat masing-masing sebesar recorded asset, loan, and DPK growth of 9.51%, 11.07%, and
9,51%, 11,07% dan 13,81%. Sedangkan untuk laba per 13.81%, respectively. Meanwhile, as of December 2025, Bank
Desember 2025 Bank Mandiri Taspen mengalami pertumbuhan Mandiri Taspen’s profit grew positively by 0.22%, lower than
positif sebesar 0,22%, lebih rendah dibandingkan industri the banking industry at 2.74% and KBMI II at -4.97%. This
perbankan sebesar 2,74% dan KBMI II yang sebesar -4,97%. was attributable to non-recurring other operating income from
Hal ini disebabkan oleh pendapatan operasional selain bunga insurance claim recoveries that did not meet the target in the
non recurring atas recovery pembayaran asuransi yang tidak fourth quarter.
tercapai target di kuartal empat ini.
Perbandingan kinerja Bank Mandiri Taspen terhadap KBMI II A comparison of the performance of Bank Mandiri Taspen
dan Industri Perbankan, disajikan sebagai berikut. against KBMI II and the Banking Industry is presented as
follows.
Tabel Kinerja Pertumbuhan Bank Mandiri Taspen Dibanding Rata-Rata Industri
Table of Bank Mandiri Taspen Growth Performance Compared to Industry Average
(dalam % / in%)
Desember Tahun 2025
December 2025
Kelompok Bank
Kinerja Berdasarkan Performance
Industri
Modal Inti
Bank Mandiri Perbankan
(KBMI) II
Taspen Banking
Group of Banks
Industry
Based on Core
Capital (KBMI) II
Aset 10.25% (4.41%) 9.51% Asset
Kredit 9.23% (3.13%) 11.07% Loans
DPK 12.71% (5.33%) 13.81% Third Party Funds
Laba Bersih 0.22% (4.97%) 2.74% Net Profit
Pendapatan Bunga Bersih 6.51% (0.32%) 4.09% Net Interest Income
Sumber: Statistik Perbankan Indonesia (Otoritas Jasa Keuangan) Desember 2025
Source: Indonesia Banking Statistics (Financial Services Authority) December 2025
176 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Secara umum, rasio kinerja Bank Mandiri Taspen per In general, the financial performance ratios of Bank Mandiri
Desember 2025 pada beberapa komponen tergolong lebih Taspen as of December 31, 2025, were relatively stronger
baik dibandingkan rasio kinerja industri perbankan maupun across several key indicators compared to both the overall
kelompok KBMI II. Rasio NIM Bank Mandiri Taspen per banking industry and the KBMI II peer group. The Bank’s Net
Desember 2025 sebesar 5,42%, lebih tinggi dibandingkan Interest Margin (NIM) stood at 5.42%, exceeding the banking
dengan Industri Perbankan yang sebesar 4,72% dan KBMI II industry average of 4.72% and KBMI II at 4.83%. Similarly,
yang sebesar 4,83%. Demikian pula dengan ROA Bank Mandiri the Bank’s Return on Assets (ROA) was recorded at 2.98%,
Taspen per Desember 2025 sebesar 2,98% yang juga lebih higher than the industry and KBMI II averages of 2.51% and
tinggi dari Industri perbankan dan KBMI II masing-masing 1.89%, respectively. From an asset quality perspective, the
sebesar 2,51% dan 1,89%. Dari sisi NPL gross dibandingkan Bank maintained one of the lowest gross Non-Performing Loan
dengan kelompok industri perbankan maupun kelompok bank (NPL) ratios at 0.63% as of December 31, 2025, compared to
KBMI II, NPL gross Bank Mandiri Taspen per Desember 2025 both the industry and KBMI II peer group. In addition, liquidity
merupakan salah satu yang terendah yakni sebesar 0,63%. remained at a prudent level, as reflected by a Loan to Funding
Selain itu, dari sisi likuiditas juga masih dalam level aman Ratio (LFR) of 91.82%, indicating a well-managed liquidity
dengan rasio LFR terjaga sebesar 91,82%. position.
Tabel Perbandingan Rasio Bank Mandiri Taspen dibandingkan Industri
Table of Comparison of Bank Mandiri Taspen Ratios Compared to Industry Average
(dalam % / in%)
Desember Tahun 2025
December 2025
Kelompok Bank
Rasio Berdasarkan Ratios
Modal Inti Industri
Bank Mandiri
(KBMI) I Perbankan
Taspen
Group of Banks Banking Industry
Based on Core
Capital (KBMI) I
Net Interest Margin (NIM) 5.42% 4.83% 4.72% Net Interest Margin (NIM)
Non Performing Loan (NPL) Gross 0.63% 2.01% 2.03% Non Perfoming Loan (NPL) Gross
Return on Assets (ROA) 2.98% 1.89% 2.51% Return on Assets (ROA)
Capital Adequacy Ratio (CAR) 30.47% 37.21% 26.05% Capital Adequacy Ratio (CAR)
Loan to Deposit Ratio (LDR)/Loan to Loan to Deposit Ratio (LDR)/Loan to
91.82% 80.05% 84.00%
Funding Ratio (LFR) Funding Ratio (LFR)
Biaya Operasional dan Pendapatan Operational Cost of Operating
70.85% 79.75% 73.10%
Operasional (BOPO) Income (BOPO)
Sumber: Statistik Perbankan Indonesia (Otoritas Jasa Keuangan) Desember 2025
Source: Indonesia Banking Statistics (Financial Services Authority) December 2025
2025 Annual Report 177
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Tinjauan Operasional
Operational Review
Secara umum, kegiatan usaha yang dilakukan Bank In general, the core business activities of Bank Mandiri Taspen
Mandiri Taspen yaitu menghimpun dana masyarakat dan comprise the mobilization of public funds and their subsequent
menyalurkannya kembali dalam bentuk kredit. Di tengah distribution in the form of loans. Amid moderate growth in the
pertumbuhan perbankan nasional yang moderat, secara umum national banking industry, the Bank recorded solid performance,
Bank Mandiri Taspen berhasil membukukan kinerja yang solid with total assets increasing by 10.25% to IDR73.02 trillion in
dengan pertumbuhan aset sebesar 10,25% menjadi Rp73,02 2025. Asset growth was primarily driven by loan expansion,
triliun di tahun 2025. Pertumbuhan terbesar dari sisi aset which grew by 9.23% or increased by IDR4.27 trillion to
didorong oleh pertumbuhan kredit sebesar 9,23% atau tumbuh IDR50.53 trillion. Loan growth was strategically focused on the
Rp4,27 triliun menjadi sebesar Rp50,53 triliun. Pertumbuhan secured segment, predominantly supported by the pensioner
kredit Bank Mandiri Taspen difokuskan pada segmen secure segment. This strategy enabled the Bank to maintain asset
yakni secara dominan ditopang oleh pertumbuhan pada quality, as reflected in a low gross Non-Performing Loan (NPL)
segmen pensiunan, sehingga pertumbuhan kredit tetap diikuti ratio of 0.63%. This performance was in line with the growth
oleh kualitas kredit yang terjaga dengan rasio NPL gross of third-party funds (DPK), which increased by 12.71% to
sebesar 0,63%. Pertumbuhan ini sejalan dengan peningkatan IDR55.03 trillion, supported by solid growth in both CASA
dana pihak ketiga yang tumbuh 12,71% menjadi Rp55,03 and time deposits. CASA grew by 12.54% to IDR12.83 trillion,
triliun, ditopang oleh pertumbuhan CASA dan deposito yang while time deposits increased by 12.76% to IDR42.20 trillion.
solid. CASA Bank Mandiri Taspen tumbuh 12,54% menjadi
sebesar Rp12,83 triliun dan deposito tumbuh 12,76% menjadi
sebesar Rp42,20 triliun.
Bank Mandiri Taspen terus berinovasi dalam memperkuat The Bank continues to innovate in strengthening its competitive
keunggulan dari layanan pensiunan dan memperbesar market advantage in pension-related services and expanding its
share nasabah pensiunan yang dimiliki dalam memperkuat core pensioner customer base to reinforce its sustainable core
bisnis Bank yang berkelanjutan. Sehubungan dengan itu, Bank business. In this regard, the Bank has developed various
Mandiri Taspen mengembangkan beragam inovasi fitur dan enhancements in its digital banking infrastructure, including
fasilitas pada infrastruktur layanan perbankan digital yaitu antara the expansion of Smart Branch networks to accelerate
lain peningkatan jumlah Smart Branch di jaringan kantor Bank banking transactions and improvements in credit processing
Mandiri Taspen untuk percepatan layanan transaksi perbankan, through the development of a new loan originating system.
percepatan proses kredit melalui pengembangan new loan To enhance retail funding customer acquisition, the Bank
originating system. Dalam rangka meningkatkan customer base has optimized the utilization of existing electronic channels
funding khususnya segmen retail, Bank terus mengoptimalkan (e-channel), particularly through continuous enhancements to
utilisasi e-channel yang sudah ada, di antaranya melalui its mobile banking platform. New features introduced include
fitur mobile banking yang juga terus disempurnakan dengan health consultation services in collaboration with KlikDokter,
penambahan fitur-fitur baru di antaranya konsultasi kesehatan online registration and activation, biometric login, standby
kerjasama dengan KlikDokter, registrasi dan aktivasi online, loan facilities, online onboarding, e-money top-up, debit card
biometric login, standby loan, online onboarding, top up E-Money, blocking, additional biller payment and purchase features,
block Kartu Debit, penambahan biller payment purchase, forgot password recovery, merchant payments at Indomaret, Omni
password, pembayaran merchant Indomaret, Biller Omni Channel biller integration, cardless cash withdrawal via ATM
Channel, Fitur tarik tunai tanpa kartu melalui ATM Jalin (LINK), Jalin (LINK), cash-in services through Indomaret merchants,
Fitur Setor Tunai (Cash In) Merchant Indomaret, Fitur Setor Tunai QRIS Customer Presented Mode, and additional biller
(Cash In) Merchant Indomaret, Fitur QRIS Customer Presented integrations within mobile banking. These enhancements have
Mode, dan Penambahan Biller pada Mobile Banking. Dengan supported the growth of mobile banking users, reaching a total
penambahan fitur ini, Bank terus mengoptimalkan akuisisi user of 446,986 users as of December 31, 2025.
mobile banking dengan total user per Desember 2025 sebesar
446.986 user.
Di sisi lain untuk mendorong akuisisi nasabah institusi, On the institutional side, to drive customer acquisition, the
Bank Mandiri Taspen juga mengembangkan layanan cash Bank has further developed its cash management services
178 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
management untuk nasabah institusi maupun korporasi yang for institutional and corporate clients. These services enable
bersedia mendaftarkan rekeningnya sehingga nasabah dapat customers to conduct various financial transactions, including
melakukan transaksi keuangan, yaitu inquiry, transfer ke account inquiries, intra-bank transfers, online transfers,
antar rekening Bank Mandiri Taspen, online transfer, transfer SKN/RTGS transfers, payment point services, bulk payroll
SKN/RTGS, payment point, pembayaran gaji secara massal, processing, liquidity management, and account statement
liquidity management, cetak rekening koran, melalui perangkat generation through internet-connected devices. Throughout
komputer yang terkoneksi dengan internet. Sepanjang tahun 2025, the cash management service facilitated approximately
2025, layanan cash management telah dipergunakan untuk 46 thousand transactions. In addition to digital channels,
kurang lebih 46 ribu transaksi. Selain layanan e-channel Bank the Bank has selectively expanded its physical network by
juga masih mengembangkan 7 (tujuh) jaringan kantor fisik establishing seven Sub-Branch Offices (Kantor Cabang
secara selektif yakni 7 (tujuh) unit Kantor Cabang Pembantu Pembantu), including those located within ASABRI offices. In
di kantor Asabri. Seiring dengan pengembangan dan inovasi line with these developments and innovations, the number of
yang sudah dilakukan Bank, di tahun 2025 jumlah rekening Tabungan Simantap Pensiun accounts increased by 22.50%,
Tabungan Simantap Pensiun mengalami pertumbuhan sebesar reaching 863,627 accounts as of December 31, 2025.
22,50% atau mencapai 863.627 rekening.
Rencana Strategis Bank Bank Strategic Plan
Rencana strategis Bank disusun dalam bentuk rencana The bank’s strategic plan including a long-term strategy
korporasi (corporate plan) dan rencana bisnis bank (business (corporate plan), medium and short-term strategy (business
plan). plan) of the bank.
Rencana Korporasi (Corporate Plan) Corporate Plan
Strategi korporasi tahun 2026–2030 berfokus pada The corporate strategy for the 2026–2030 period of Bank
pembangunan kapabilitas jangka panjang, penguatan Mandiri Taspen is directed toward strengthening long-term
ketahanan usaha, serta percepatan transformasi digital secara capabilities, enhancing business resilience, and accelerating
menyeluruh. Arah strategis ini ditujukan untuk menjadikan comprehensive digital transformation. This strategic direction
Bank Mandiri Taspen sebagai institusi keuangan yang adaptif, aims to position the Bank as an adaptive financial institution,
tangguh terhadap disrupsi teknologi, serta memiliki keunggulan resilient to technological disruption, and capable of sustaining
kompetitif yang berkelanjutan. long-term competitive advantage
- Transformasi model menjadi platform bisnis digital yang - Transformation of the business model into a digital platform
menghubungkan ekosistem mitra dan nasabah dalam satu that integrates partner ecosystems and customers within a
lingkungan perbankan. unified banking environment.
- Positioning sebagai “Financial Wellbeing Partner” bagi - Strategic positioning as a “Financial Wellbeing Partner” for
Segmen Pensiunan the pensioner segment.
- Enterprise Risk Intelligence berbasis AI-driven risk - Development of Enterprise Risk Intelligence supported by
prediction and response AI-driven risk prediction and response capabilities.
- Perluasan bisnis ke segmen baru. - Expansion into new business segments to diversify revenue
streams and enhance growth potential.
Rencana Bisnis Bank (Business Plan) Business Plan
Dalam rangka mendukung pencapaian target kinerja yang telah In order to support the achievement of the established
ditetapkan, Bank Mandiri Taspen menetapkan fokus utama performance targets, Bank Mandiri Taspen had set its primary
pada akselerasi pertumbuhan dana pihak ketiga dan kredit, focus on accelerating the growth of third-party funds (DPK)
serta optimalisasi operasional secara cepat dan efisien. Strategi and loans, as well as optimizing operations in a timely and
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Management Discussion and Analysis of Bank Performance
ini ditujukan untuk mendukung pencapaian target tahunan, efficient manner. This strategy was aimed at supporting the
memperkuat likuiditas, serta meningkatkan produktivitas dan achievement of annual targets, strengthening liquidity, and
efisiensi dalam jangka pendek. Rencana Bisnis Bank tahun enhancing productivity and efficiency in the short term. The
2025 adalah sebagai berikut: Bank’s Business Plan for 2025 was as follows:
1. Penguatan Dana Pihak Ketiga (DPK) 1. Strengthening of Third-Party Funds (DPK):
a. Optimalisasi produk tabungan dan deposito untuk a. Optimization of savings and time deposit products
segmen ritel. targeting the retail segment.
b. Aktivasi nasabah existing serta program akuisisi b. Activation of existing customers alongside targeted
nasabah pasif (win-back). acquisition programs for inactive customers (win-back
initiatives).
c.Optimalisasi referral ekosistem Pensiunan melalui c. Optimization of pension ecosystem referrals through
Family Banking Program. the Family Banking Program.
d. Launch program VIP untuk optimalisasi dana Nasabah d. Launch of VIP programs to enhance funding
Pareto. contributions from Pareto-based customers.
e. Ekspansi kanal distribusi melalui sinergi Agen Bank e. Expansion of distribution channels through synergy
Mandiri dan strategi open booth untuk layanan with Bank Mandiri agents and open booth strategies to
transaksional. support transactional services.
f. Optimalisasi aplikasi leads funding untuk percepatan f. Optimization of funding leads applications to accelerate
akuisisi dana retail. retail fund acquisition
2. Peningkatan Kredit Secara Prudent 2. Prudent Credit Expansion:
a. Perluasan kredit pensiunan dengan proses yang a. Expansion of pension loans through flexible and
fleksibel dan cepat yang dapat diakses pada mobile expedited processes accessible via mobile banking.
banking.
b. Boosting penyaluran Kredit Mantap Auto Loan secara b. Acceleration of Mantap Auto Loan disbursement
agresif dan selektif melalui program marketing yang through targeted and selective marketing programs to
masif untuk perluasan segmen market. expand market segments.
c. Implementasi aplikasi leads management terintegrasi c. Implementation of integrated leads management
sistem MONA (pencairan kredit) untuk mempercepat applications within the MONA system (loan
proses pengajuan dan pencairan kredit. disbursement) to streamline credit application and
approval processes.
d. Evaluasi dan penguatan credit scoring dan verifikasi d. Continuous evaluation and enhancement of credit
kesehatan sebagai mitigasi risiko. scoring models and health verification processes as
part of risk mitigation measures.
3. Inisiasi Digitalisasi 3. Digitalization Initiatives:
a. Penguatan fitur mobile banking dan layanan digital a. Enhancement of mobile banking features and digital
untuk senior citizen services tailored for senior citizens.
b. Live New Core Banking System untuk mendukung b. The Bank had gone live with the new Core Banking
operasional Bank. System to support its operational activities.
4. Efisiensi Operasional 4. Operational Efficiency:
a. Otomatisasi proses back-office dan shared services a. Automation of back-office processes and shared
untuk menekan biaya. services to reduce operational costs.
b. Peningkatan efektivitas akuisisi debitur secara selektif. b. Improvement in the effectiveness of selective debtor
acquisition strategies.
c. Review skema business process untuk optimalisasi c. Review and refinement of business process schemes to
proses efisiensi cost. optimize cost efficiency.
d. Pemanfaatan media digital untuk cost yang lebih efisien d. Utilization of digital platforms to improve cost
(promotion program, e-learning, e-office, dan lain-lain) efficiency, including promotional programs, e-learning,
and e-office initiatives.
e. Penguatan keamanan IT melalui multi-layered security e. Strengthening IT security through a multi-layered
(ring 1 sampai dengan 3), peningkatan manajemen security framework (Ring 1 to Ring 3), enhancement of
identitas dan akses serta proteksi data sebagai langkah identity and access management, and data protection
strategis dalam mengantisipasi dan menangkal as strategic measures to mitigate increasingly complex
ancaman siber yang semakin kompleks. cyber threats.
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5. Penguatan Ekosistem Kemitraan dan Sinergi dengan 5. Strengthening Partnership Ecosystem and Synergy with
Induk Perusahaan Parent Company
a. Mengoptimalkan sinergi dengan induk perusahaan guna a. Optimization of synergy with the parent company
memperluas jangkauan layanan serta meningkatkan to expand service reach and enhance product
daya saing produk. competitiveness.
b. Menjalin kerja sama strategis dengan komunitas b. Establishment of strategic partnerships with pensioner
pensiunan dan institusi pemerintah guna memperluas communities and government institutions to expand
ekosistem bisnis dan memperkuat keterlibatan the business ecosystem and strengthen customer
nasabah. engagement.
c. Meningkatkan nilai tambah bagi nasabah melalui c. Enhancement of customer value propositions through
program kemitraan, seperti insentif khusus bagi partnership programs, including special incentives for
pensiunan serta layanan berbasis komunitas. pensioners and community-based services.
Aspek Pemasaran Marketing Aspect
Uraian aspek pemasaran meliputi strategi pemasaran serta A description of the marketing aspect includes marketing
pangsa pasar atas produk dan jasa Bank Mandiri Taspen. strategy and market share for Bank Mandiri Taspen products and
Strategi pemasaran yang tepat akan mendorong peningkatan services. The right marketing strategy will encourage an increase
pangsa produk dan jasa Bank Mandiri Taspen. in the share of Bank Mandiri Taspen products and services.
Strategi Pemasaran Marketing Strategy
Dalam menjalankan usahanya, Bank Mandiri Taspen memiliki In carrying out its business, the Company has several
beberapa pesaing yang bergerak di bidang usaha sejenis competitors engaged in similar business fields with Bank
dengan Bank Mandiri Taspen. Semakin ketatnya persaingan Mandiri Taspen. The increasingly intense competition in the
yang terdapat di industri perbankan mewajibkan Bank Mandiri banking industry requires Bank Mandiri Taspen to have a special
Taspen untuk memiliki strategi khusus dalam menghadapi strategy for facing the challenges of industrial competition. The
tantangan persaingan industri. Strategi pemasaran yang marketing strategy undertaken by Bank Mandiri Taspen to
dilakukan oleh Bank Mandiri Taspen untuk mempertahankan maintain market share, seize business opportunities, and face
pangsa pasar, meraih peluang usaha dan menghadapi competition include:
persaingan antara lain:
1. Strategi Pemasaran Produk Pinjaman atau Dana Pihak 1. Product Marketing Strategy or Third Party Funds (TPF)
Ketiga (DPK) The marketing strategy for loan products or Third Party
Strategi pemasaran produk pinjaman atau DPK yang telah Funds (DPK) that have been carried out is implementing
dilakukan adalah menerapkan segmentasi nasabah setiap customer segmentation for each of the Company’s products
produk Perseroan agar program segmentasi yang dijalankan so that the segmentation program is carried out on target,
tepat sasaran, meluncurkan program Tabungan berhadiah, launching a prize savings program, promo programs at
promo program pada momen-momen khusus (seasonal special moments (seasonal program), promoting and
program), mempromosikan dan mensosialisasikan kartu socialize the Bank Mandiri Taspen ATM card which can
ATM Bank Mandiri Taspen yang dapat dipergunakan di be used throughout the Bank Mandiri ATM network.
seluruh jaringan ATM Bank Mandiri. Bank Mandiri Taspen Bank Mandiri Taspen has also prepared facilities and
juga telah menyiapkan sarana dan prasarana bagi nasabah infrastructure for priority customers to increase customer
prioritas untuk meningkatkan loyalitas nasabah. loyalty.
2. Strategi Pemasaran Produk Kredit 2. Loans Product Marketing Strategy
Strategi pemasaran produk kredit antara lain difokuskan The marketing strategy for loans products, among
pada peningkatan portofolio kredit, khususnya dari segmen other things, is focused on increasing the loan portfolio,
pensiunan melalui penyelenggaraan sosialisasi-sosialisasi, especially from the pensioner segment through organizing
baik kepada calon pensiunan maupun pensiunan, socializations, both for prospective retirees and retirees,
bekerjasama dengan mitra PNS dan perkumpulan/ in collaboration with PNS partners and pensioners’
paguyuban pensiunan. Hal tersebut didukung dengan associations/associations. This is supported by developing
melakukan pengembangan jaringan Perseroan menuju ke the Company’s network towards enclaves of retirees and
daerah kantong-kantong pensiunan dan mendekati kantor- approaching the offices of PT Taspen (Persero). In addition,
kantor PT Taspen (Persero). Selain itu Bank Mandiri taspen Bank Mandiri Taspen also carries out credit marketing
juga melakukan strategi/aktivitas pemasaran kredit sebagai strategies/activities as follows:
berikut:
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Management Discussion and Analysis of Bank Performance
a. Menerapkan daily sales activity yang didukung oleh a. Implementing daily sales activities supported by the
pipeline system. pipeline system.
b. Aktivitas marketing via telemarketing dan Short b. Marketing activities via telemarketing and Short
Message Service (SMS) blast. Message Service (SMS) blasts.
c. Pelatihan Wirausaha Mantap Sejahtera (WMS) melalui c. Mantap Prosperous Entrepreneurial Training (WMS)
web seminar (webinar). through web seminars (webinar).
d. Intensifikasi Daftar Pembayaran (Dapem) non kredit d. Intensification of non-credit and top-up payment lists
dan top up. (Dapem).
e. Melakukan kegiatan Sosialisasi Mini (Sosi Mini) bagi e. Conducting Mini Socialization activities (Sosi Mini) for
Aparatur Sipil Negara (ASN) dan Tentara Nasional State Civil Apparatus (ASN) and Indonesian National
Indonesia (TNI)/Polisi Republik Indonesia (POLRI) Armed Forces (TNI)/Indonesian National Police (POLRI)
Batas Usia Pensiun (BUP). Retirement Age Limit (BUP).
3. Layanan Kantor 3. Office Services
Bank Mandiri Taspen senantiasa melakukan pengembangan Bank Mandiri Taspen always carries out service
layanan sebagai salah satu bentuk perhatian Bank Mandiri development as a form of Bank Mandiri Taspen’s attention
Taspen terhadap kepuasan nasabah. Layanan kantor to customer satisfaction. Bank Mandiri Taspen office
Bank Mandiri Taspen telah dilengkapi dengan fasilitas- services are equipped with special facilities for retirees
fasilitas khusus pensiunan seperti ruang kesehatan, such as medical rooms, meeting rooms, coffee break rooms,
ruang pertemuan, ruang coffee break dan fasilitas yang and facilities that support the comfort of retirees.
mendukung kenyamanan pensiunan.
Pangsa Pasar Market Share
Bank Mandiri Taspen sebagai Bank Konvensional, menghadapi Bank Mandiri Taspen as a Conventional Bank, faces competition
persaingan dengan seluruh bank umum konvensional kelas from all conventional commercial banks in the KBMI II business
usaha KBMI II (Bank dengan Modal Inti lebih dari Rp6 triliun class (Banks with a Core Capital of IDR6 trillion to IDR14 trillion
sampai dengan Rp14 triliun) dan industri perbankan di and the banking industry in Indonesia in determining market
Indonesia dalam menentukan penguasaan pasar. Persaingan share. This business competition can be seen, among others
usaha tersebut antara lain dapat dilihat berdasarkan jumlah based on the number of assets owned, the amount of third-
aset yang dimiliki, jumlah dana pihak ketiga yang berhasil party funds that have been collected, and the amount of loan
dihimpun, dan jumlah kredit yang diberikan oleh Bank. extended by the Bank.
Tabel Pangsa Pasar Bank Mandiri Taspen dibandingkan dengan KBMI II
Table of Bank Mandiri Taspen’s Market Share Compared To KBMI II
(dalam miliar Rupiah / in IDR billion)
Uraian Desember 2025 Desember 2024 Perubahan
Description December 2025 December 2024 Changes
KBMI II 1,600,990 1,674,828 (73,838)
Aset Bank Mandiri Taspen 73,019 66,232 6,786
Asset
Pangsa Pasar KBMI II
4.56% 3.95% 0.61%
KBMI Market Share II
KBMI II 992,975 1,048,891 (55,916)
Dana Pihak Ketiga Bank Mandiri Taspen 55,031 48,825 6,206
Third-Party Funds
Pangsa Pasar KBMI II
5.54% 4.65% 0.89%
KBMI Market Share II
KBMI II 862,683 890,587 (27,904)
Kredit Bank Mandiri Taspen 50,531 46,261 4,269
Loans
Pangsa Pasar KBMI II
5.86% 5.19% 0.66%
KBMI Market Share II
Sumber: Statistik Perbankan Indonesia (Otoritas Jasa Keuangan) Desember 2025
Source: Indonesian Banking Statistics (Financial Services Authority) December 2025
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Berdasarkan jumlah aset yang dimiliki, penguasaan pasar Bank Based on total assets, the market share of Bank Mandiri Taspen
Mandiri Taspen per Desember 2025 sebesar 4,56% meningkat as of December 31, 2025 was recorded at 4.56%, representing
dibandingkan dengan periode sebelumnya yang sebesar an increase from 3.95% in the previous period. Similarly, the
3,95%. Demikian pula dengan penguasaan pasar Bank Mandiri Bank’s market share in terms of third-party funds (DPK)
Taspen berdasarkan jumlah dana pihak ketiga per Desember reached 5.54%, improving from 4.65% in the prior period. In
2025 sebesar 5,54% meningkat dibandingkan dengan periode terms of total loans disbursed, the Bank’s market share stood at
sebelumnya yang sebesar 4,65%. Penguasaan pasar Bank 5.86% as of December 31, 2025, also increasing from 5.19% in
Mandiri Taspen berdasarkan jumlah kredit yang diberikan per the previous period. These improvements were primarily driven
Desember 2025 sebesar 5,86% juga meningkat dibandingkan by the Bank’s ability to maintain solid operational performance
dengan periode sebelumnya yang sebesar 5,19%. Hal tersebut relative to its peers within the KBMI II category.
didorong oleh keberhasilan Bank Mandiri Taspen dalam
menjaga kinerja operasional di antara KBMI II.
Diagram Pasar Bank Mandiri Taspen dibandingkan dengan KBMI II Per Desember Tahun 2025
Diagram of Bank Mandiri Taspen Market Compared to KBMI II as of December 2025
(dalam % / in %)
95.44% 4.56% 94.46% 5.54% 94.14% 5.86%
Aset DPK Kredit
Asset TPF Loans
Bank Mandiri Taspen KBMI II
Diagram Pasar Bank Mandiri Taspen dibandingkan dengan dengan KBMI II Per Desember Tahun 2024
Diagram of Bank Mandiri Taspen Market Compared to KBMI II as of December 2024
(dalam % / in %)
96.05% 3.95% 95.35% 4.65% 94.81% 5.19%
Aset DPK Kredit
Asset TPF Loans
Bank Mandiri Taspen KBMI II
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Management Discussion and Analysis of Bank Performance
Tabel Pangsa Pasar Bank Mandiri Taspen dibandingkan dengan Industri Perbankan
Table of Bank Mandiri Taspen’s Market Share Compared to Banking Industry
(dalam miliar Rupiah / in IDR billion)
Uraian Desember 2025 Desember 2024 Perubahan
Description December 2025 December 2024 Changes
Industri Perbankan
13,646,417 12,460,955 1,185,462
Banking Industry
Aset
Bank Mandiri Taspen 73,019 66,232 6,786
Asset
Pangsa Pasar Industri Perbankan (%)
0.54% 0.53% 0.01%
Market Share of Banking Industry (%)
Industri Perbankan
10,057,543 8,837,242 1,220,300
Banking Industry
Dana Pihak Ketiga
Bank Mandiri Taspen 55,031 48,825 6,206
Third-Party Funds
Pangsa Pasar Industri Perbankan (%)
0.55% 0.55% -
Market Share of Banking Industry (%)
Industri Perbankan
8,693,972 7,827,148 866,824
Banking Industry
Kredit
Bank Mandiri Taspen 50,531 46,261 4,269
Loans
Pangsa Pasar Industri Perbankan (%)
0.58% 0.59% (0.01%)
Market Share of Banking Industry (%)
Sumber: Statistik Perbankan Indonesia (Otoritas Jasa Keuangan) Desember 2025
Source: Indonesian Banking Statistics (The Financial Services Authority) December 2025
Pangsa pasar Bank Mandiri Taspen dibandingkan dengan The market share of Bank Mandiri Taspen relative to the
Industri Perbankan saat ini masih di bawah 1% baik dari sisi banking industry remained below 1% in terms of total assets,
jumlah aset, dana pihak ketiga maupun kredit. Pangsa pasar Bank third-party funds (DPK), and loans. As of December 2025, the
Mandiri Taspen per Desember 2025 berdasarkan jumlah aset, Bank’s market share based on total assets, third-party funds,
dana pihak ketiga dan kredit yang diberikan tahun 2025 masing- and loans disbursed stood at 0.54%, 0.55%, and 0.58%,
masing sebesar 0,54%, 0,55% dan 0,58%, aset dan dana pihak respectively. Assets and third-party funds had increased
ketiga mengalami peningkatan dibandingkan dengan tahun compared to the previous year, which were recorded at 0.53%
sebelumnya yang sebesar 0,53%, 0,55%, hal tersebut didorong and 0.55%, respectively, driven by the Bank’s ability to maintain
oleh keberhasilan Bank Mandiri Taspen dalam menjaga kinerja its operational performance within the banking industry.
operasional di antara perbankan. Sedangkan kredit mengalami Meanwhile, the loan market share had declined from 0.59% in
penurunan dengan tahun sebelumnya yang sebesar 0,59%. Hal the previous year. This decline was attributable to intensifying
ini karena tingkat persaingan di segmen pensiun yang semakin competition in the pension segment as well as reduced
ketat serta penurunan permintaan nasabah. customer demand.
Diagram Pasar Bank Mandiri Taspen dibandingkan dengan Industri Perbankan Per Desember Tahun 2025
Diagram of Bank Mandiri Taspen Market Compared to Banking Industry as of December 2025
(dalam % / in %)
99.46% 0.54% 99.45% 0.55% 99.42% 0.58%
Aset DPK Kredit
Asset TPF Loans
Bank Mandiri Taspen Industri Perbankan / Banking Industry
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Diagram Pasar Bank Mandiri Taspen dibandingkan dengan Industri Perbankan Per Desember Tahun 2024
Diagram of Bank Mandiri Taspen Market Compared to Banking Industry as of December 2024
(dalam % / in %)
99.47% 0.53% 99.45% 0.55% 99.41% 0.59%
Aset DPK Kredit
Asset TPF Loans
Bank Mandiri Taspen Industri Perbankan / Banking Industry
Penanganan Pengaduan Nasabah Customer Complaints Management
Pengaduan nasabah Bank Mandiri Taspen melayani atas Bank Mandiri Taspen customer complaints served customer
keluhan dan pengaduan nasabah terkait kualitas produk dan complaints and grievances related to the quality of the
layanan perusahaan dan berkomitmen untuk memberikan solusi company’s products and services and committed to provide
atas pengaduan tersebut sesuai dengan standar operasional solutions to these complaints in accordance with applicable
prosedur yang berlaku. Bank Mandiri Taspen berkomitmen standard operating procedures. Bank Mandiri Taspen committed
untuk memberikan pelayanan yang terbaik kepada nasabah to provide the best service to customers and ensured that every
dan memastikan bahwa setiap keluhan dan pengaduan customer complaint and grievance was managed quickly and
nasabah ditangani dengan cepat dan efektif. Selain merupakan effectively. In addition to the implementation of Law Number 8
implementasi Undang-Undang Nomor 8 Tahun 1999 tentang of 1999 concerning Consumer Protection, the Company upheld
Perlindungan Konsumen, komitmen tersebut ditegakkan this commitment as a form of compliance with the Financial
Perseroan sebagai bentuk kepatuhan terhadap Peraturan Services Authority Regulation (POJK) Number 22 of 2023
Otoritas Jasa Keuangan (POJK) Nomor 22 Tahun 2023 tentang concerning Consumer and Community Protection in the Financial
Pelindungan Konsumen dan Masyarakat di Sektor Jasa Services Sector, Bank Indonesia Regulation Number 3 of 2023
Keuangan, Peraturan Bank Indonesia Nomor 3 Tahun 2023 concerning Bank Indonesia Consumer Protection and Regulation
tentang Pelindungan Konsumen Bank Indonesia dan Peraturan of the Member of the Board of Governors Number 20 of 2023
Anggota Dewan Gubernur Nomor 20 Tahun 2023 tentang Tata concerning Procedures for Implementing Bank Indonesia
Cara Pelaksanaan Pelindungan Konsumen Bank Indonesia. Consumer Protection. Bank Mandiri Taspen also had a Guideline
Bank Mandiri Taspen juga telah memiliki Pedoman Pelayanan for Bank Mandiri Taspen Consumer Complaints Service and
dan Penyelesaian Pengaduan Konsumen Bank Mandiri Taspen Resolution, such as the Standard Operating Procedure for
yaitu Standar Prosedur Penanganan Pengaduan Nasabah dan Customer Complaints Management and the Standard Operating
Standar Prosedur Perlindungan Konsumen dan Masyarakat. Procedure for Consumer and Community Protection.
Adapun PIC Unit Kerja yang bertugas dalam melayani dan The PIC Work Unit that was tasked with serving and
menyelesaikan penanganan pengaduan konsumen adalah resolving consumer complaints was Customer Service (CS)
Customer Service (CS) dan Kepala Cabang di Kantor Cabang. and Branch Manager at the Branch Office. In addition to the
Selain Kantor Cabang, PIC Unit Kerja yang berfungsi dalam Branch Office, the PIC Work Unit that functioned to serve and
melayani dan menyelesaikan pengaduan yang diajukan oleh resolve complaints submitted by consumers via telephone was
konsumen melalui telefon dilakukan oleh Unit Contact Center. conducted by the Contact Center Unit. The Contact Center Unit
Unit Contact Center juga berfungsi dalam menghandle also functioned to manage complaints received via Whatsapp
pengaduan yang masuk melalui Whatsapp Banking, Email Banking, Email, and social media.
serta pengaduan melalui media sosial.
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Management Discussion and Analysis of Bank Performance
Platform pengaduan yang digunakan oleh Bank Mandiri The complaint platform used by Bank Mandiri Taspen was the
Taspen yaitu Sistem Pengaduan Nasabah Bank Mandiri Bank Mandiri Taspen Customer Complaint System (SAHABAT).
Taspen (SAHABAT). Aplikasi ini yang digunakan sebagai This application was utilized used as a customer complaint
portal pengaduan nasabah untuk tim Internal Bank dan seluruh portal for the Bank’s Internal team and all Bank Mandiri Taspen
Cabang Bank Mandiri Taspen. Seluruh proses pengaduan, Branches. The entire complaint process, management, and
penanggulangan, dan pencatatan issue/incident yang dilakukan recording of issues/incidents conducted between Branches and
antara Cabang dan Pusat menggunakan system ini sebagai Centers employed this system as its platform. Another platform
platformnya. Platform lainnya adalah Cisco Finesse. Aplikasi was Cisco Finesse. This application was used by the Contact
ini digunakan Contact Center untuk penanganan complaint Center to manage complaint handling through call facilities
handling melalui sarana call dan media social. Penggunaan and social media. The utilization of this application was in
aplikasi ini bekerjasama dengan Bank Mandiri. collaboration with Bank Mandiri.
Sesuai dengan regulasi yang ada, Pelaku Usaha Jasa Keuangan In accordance with existing regulations, Financial Services
(PUJK) wajib segera menindaklanjuti dan menyelesaikan Business Entities (PUJK) had to immediately follow up and
pengaduan paling lambat 10 (sepuluh) hari kerja setelah tanggal resolve complaints no later than 10 (ten) working days after
penerimaan pengaduan. Dalam hal terdapat kondisi tertentu, the receiving date of the complaint. In case certain conditions
PUJK dapat memperpanjang penyelesaian pengaduannya occurred, PUJK could extend the resolution of its complaints for
dengan jangka waktu 10 (sepuluh) hari kerja berikutnya. Bank 10 (ten) working days. Bank Mandiri Taspen made every effort
Mandiri Taspen berupaya semaksimal mungkin agar bisa to resolve complaints before the deadline expired.
menyelesaikan pengaduan sebelum tenggat waktunya habis.
Media Penyampaian Pengaduan Nasabah Customer Complaints Media
Bank Mandiri Taspen memiliki proses pengaduan nasabah yang Bank Mandiri Taspen had a structured and systematic customer
terstruktur dan sistematis, berikut adalah proses pengaduan complaint process. The following were the customer complaint
nasabah di Bank Mandiri Taspen: processes at Bank Mandiri Taspen:
1. Pengaduan Lisan 1. Verbal Complaints
Pengaduan yang disampaikan kepada Bank melalui tatap Complaints submitted to the Bank were through direct
muka langsung dengan petugas cabang atau melalui face-to-face meetings with branch officers or via telephone
media telepon (Contact Center-Mantap Call) dan dicatat (Contact Center-Mantap Call) and recorded in the SAHABAT
dalam aplikasi SAHABAT (Sistem Pengaduan Nasabah application (Bank Mandiri Taspen Customer Complaint
Bank Mandiri Taspen), yang disertai dengan bukti nomor System), accompanied by receipt of the ticket number
tiket yang disampaikan kepada nasabah sebagai bukti submitted to the customer as receipt of the customer
penerimaan pengaduan nasabah baik secara elektronik complaint, both electronically and non-electronically.
maupun non elektronik.
Seluruh Pegawai Bank bertanggungjawab untuk menerima Bank employees were responsible for receiving verbal
pengaduan lisan dari nasabah serta menjaga nama baik complaints from customers, maintaining the Bank’s
Bank, menjelaskan kepada nasabah dengan baik dan santun reputation, and explaining to customers properly and
sesuai dengan pengetahuan pegawai. Apabila terdapat politely according to the employee’s knowledge. If there
pengaduan yang tidak dapat ditangani oleh pegawai was a complaint that could not be managed by the said
yang dimaksud, wajib mengarahkan ke kanal Penerimaan employee, the complaint had to be escalated to the
Pengaduan, yaitu Customer Service (Pengaduan Lisan Di Complaint Receiving channel, such as Customer Service
Cabang) atau Contact Center. SLA yang digunakan dalam (Verbal Complaints at Branches) or Contact Center. The
pengaduan mengacu pada POJK Nomor 22 Tahun 2023 SLA used in complaints referred to POJK Number 22 of
tentang Layanan Pengaduan Konsumen di Sektor Jasa 2023 concerning Consumer Complaint Services in the
keuangan yaitu 10 (sepuluh) Hari Kerja. Financial Services Sector, such as 10 (ten) Working Days.
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MEDIA PENYAMPAIAN
Cara Mengajukan Pengaduan Nasabah
Secara Lisan
Hubungi call center Datangi kantor cabang
resmi Bank Mandiri Bank Mandiri Taspen
Taspen
mantapcall
1 14024 2
2. Pengaduan Tertulis 2. Written Complaints
Pengaduan secara tertulis yang disampaikan kepada Bank Written complaints submitted to the Bank were recorded in
dicatat dalam aplikasi SAHABAT (Sistem Pengaduan the SAHABAT application (Bank Mandiri Taspen Customer
Nasabah Bank Mandiri Taspen) yang disertai dengan Complaint System) accompanied by a customer complaint
formulir pengaduan nasabah/ surat pernyataan yang form/declaration signed by both parties as proof of receipt/
sudah ditandatangani oleh kedua belah pihak sebagai bukti resolution of the customer complaint, either electronically
penerimaan/ penyelesaian pengaduan nasabah baik secara or non-electronically, including through:
elektronik maupun non elektronik, antara lain melalui:
a. Pegawai Bank (media elektronik dan non elektronik) a. Bank employees (electronic and non-electronic media);
b. Kantor Cabang b. Branch Office;
c. Pihak/ instansi lain dengan tembusan atau disampaikan c. Other parties/agencies with a copy or submitted to the
kepada Bank Bank:
d. Regulator (Otoritas Jasa Keuangan, Bank Indonesia, d. Regulators (Financial Services Authority, Bank
Lembaga Penjamin Simpanan) Indonesia, Deposit Insurance Corporation);
e. Perusahan Induk (Bank Mandiri dan Taspen) e. Holding Company (Bank Mandiri and Taspen);
f. Instansi Pemerintah (misalnya Kementerian BUMN dan f. Government Agencies (eg Ministry of SOEs etc.);
sebagainya)
g. E-mail mantap.care@bankmandiritaspen.co.id g. E-mail mantap.care@bankmandiritaspen.co.id;
h. Website Bank www.bankmandiritaspen.co.id dengan h. Bank Website www.bankmandiritaspen.co.id by filling
mengisi form Contact Us in the Contact Us form;
i. Sosial media Bank: i. Bank social media:
- X (Twitter) (@MandiriTaspen) - X (Twitter) (@MandiriTaspen)
- Facebook (Bank Mandiri Taspen) - Facebook (Bank Mandiri Taspen)
- Whatsapp resmi Bank (0811 8857 770) - Whatsapp resmi Bank (0811 8857 770)
- Instagram (bank.mandiritaspen) - Instagram (bank.mandiritaspen);
- Youtube (Bank Mandiri Taspen) - Youtube (Bank Mandiri Taspen);
- Tiktok (Bank Mandiri Taspen) - Tiktok (Bank Mandiri Taspen);
- Appstore (Movin by Mantap Mobile) - Appstore (Movin by Mantap Mobile);
- Playstore (Movin by Mantap Mobile) - Playstore (Movin by Mantap Mobile).
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
j. Media lainnya yang telah secara resmi menjadi media j. Other media that had officially become media for
penyampaian pengaduan nasabah. delivering customer complaints.
k. Media komunikasi lainnya di luar website dan media k. Other communication media outside the Bank’s website
sosial Bank Mandiri Taspen atau konten yang terkait and social media or content related to Bank customer
dengan pengaduan nasabah Bank Mandiri Taspen complaints in social media.
dalam sosial media.
MEDIA PENYAMPAIAN
Cara Mengajukan Pengaduan Nasabah
Secara Tertulis
Kantor Cabang Email WhatsApp Banking X
1 Datangi kantor cabang
terdekat
2 mantap.care@
bankmandiritaspen.co.id
3 +62 811-8857-770 4 @MandiriTaspen
Instagram Official Facebook Official Surat Resmi
5 @bank.mandiritaspen 6 Bank Mandiri Taspen 7
Jumlah penanganan pengaduan yang diterima pada periode The number of complaints received in the period of January -
Januari - Desember 2025 sebagai berikut: December 2025 was as follows:
Tabel Publikasi Penanganan Pengaduan Tahun 2025
Table of the 2025 Customer Complaints Publication
Selesai Dalam Proses Tidak Selesai
Jenis Transaksi Completed On-Process Not Completed Jumlah
Keuangan Pengaduan
No
Type of Financial Number of
Transaction Jumlah Persentase Jumlah Persentase Jumlah Persentase Complaints
Amount Percentage Amount Percentage Amount Percentage
Transaksi Gagal di
Mesin ATM
1. 4,147 100% - - - - 4,147
Failed Transactions at
ATMs
Transaksi Gagal di
Mesin EDC
2. 62 100% - - - - 62
Failed Transactions at
EDC Machines
Transaksi Gagal
melalui Mobile
3. Banking 3,541 100% - - - - 3,541
Failed Transactions via
Mobile Banking
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PT Bank Mandiri Taspen
Selesai Dalam Proses Tidak Selesai
Jenis Transaksi Completed On-Process Not Completed Jumlah
Keuangan Pengaduan
No
Type of Financial Number of
Transaction Jumlah Persentase Jumlah Persentase Jumlah Persentase Complaints
Amount Percentage Amount Percentage Amount Percentage
Tidak memahami
karakteristik produk
(terkait tabungan dan
4. kredit) 269 100% - - - - 269
Not comprehending
product
characteristics (related
to savings and loan)
5. Total 8,027 100% - - - - 8,027
Tinjauan Operasi Per Segmen Usaha Operational Review gy Business
Segment
Informasi segmen diungkapkan untuk memungkinkan Segment information is disclosed to enable users of financial
pengguna laporan keuangan mengevaluasi sifat dan dampak statements to evaluate the nature and financial impact of Bank
keuangan dari aktivitas bisnis Bank Mandiri Taspen terlibat Mandiri Taspen’s business activities involved in the economic
dalam lingkungan ekonomi di wilayah operasional Bank Mandiri environment in the operational area of Bank Mandiri Taspen.
Taspen.
Penjelasan Segmen Usaha Explanation of Business Segment
Bank Mandiri Taspen menyajikan segmen operasi berdasarkan Bank Mandiri Taspen presents operating segments based on
laporan internal Bank yang disajikan kepada pengambil the Bank’s internal reports presented to operational decision-
keputusan operasional. Pengambil keputusan operasional makers. The operational decision maker is the Board of
adalah Direksi. Directors..
Segmen operasi adalah suatu komponen dari Bank: Operating segment is a component of the Bank:
a. Yang terlibat dalam aktivitas bisnis yang mana memperoleh a. Those who are involved in business activities that earn
pendapatan dan menimbulkan beban (termasuk revenues and incur expenses (including revenues and
pendapatan dan beban terkait dengan transaksi dengan expenses related to transactions with other components of
komponen lain dari entitas yang sama); the same entity);
b. Hasil operasinya dikaji ulang secara regular oleh pengambil b. Its operating results are reviewed regularly by the chief
keputusan operasional untuk membuat keputusan tentang operating decision maker to make decisions about resources
sumber daya yang dialokasikan pada segmen tersebut dan to be allocated to the segment and assess its performance;
menilai kinerjanya; dan And
c. Tersedia informasi keuangan yang dapat dipisahkan. c. Separable financial information is available.
Informasi yang dilaporkan kepada pengambil keputusan Information reported to operational decision-makers for the
operasional untuk tujuan alokasi sumber daya dan penilaian purpose of resource allocation and performance assessment is
kinerjanya lebih difokuskan pada kategori masing-masing more focused on the category of each product, which is similar
produk, yang serupa dengan segmen usaha yang dilaporkan to the business segments reported in previous periods.
pada periode-periode terdahulu.
Berkaitan dengan hal tersebut, segmen operasi Bank In this regard, the Bank’s operating segments are classified by
diklasifikasikan berdasarkan wilayah operasi yaitu: operating area, namely:
1. Jawa 1. Jawa
2. Bali dan Nusa Tenggara 2. Bali dan Nusa Tenggara
3. Sumatra 3. Sumatra
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
4. Sulawesi 4. Sulawesi
5. Kalimantan 5. Kalimantan
6. Maluku dan Papua 6. Maluku and Papua
Berdasarkan penjelasan segmen usaha, maka kinerja Based on the explanation of the business segments, the
operasional yang disajikan dalam laporan ini meliputi kinerja operational performance presented in this report includes the
operasional per produk dan layanan serta kinerja operasional operational performance per product and service as well as the
segmen operasi seperti yang dilaporkan dalam Laporan operational performance of the operating segments as reported
Keuangan Bank Mandiri Taspen. in the Bank Mandiri Taspen Financial Report.
Kinerja Segmen Operasi Operating Segment Performance
Produktivitas, pendapatan dan profitabilitas segmen operasi Productivity, income, and profitability of operating segments
disajikan pada tabel berikut: are presented in the following table:
Tabel Segmen Operasi 31 Desember 2025
Table of Operating Segments as of December 31, 2025
(dalam jutaan rupiah / in IDR million)
Uraian Bali, Nusa Maluku,
Jawa *) Sumatra Sulawesi Kalimantan Total
Description Tenggara Papua
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Income Statement and Other Comprehensive Income
Pendapatan
4,724,260 506,213 898,812 430,480 290,463 140,631 6,990,859
Income
Beban
(4,075,836) (184,584) (382,276) (144,821) (111,958) (51,757) (4,951,232)
Expense
Pendapatan (beban) non
operasional 1,908 (493) 38 - - - 1,453
Non-operating income
Laba sebelum beban pajak
Income before tax 650,332 321,136 516,574 285,659 178,505 88,874 2,041,080
expenses
Beban pajak
(460,000) - - - - - (460,000)
Tax expenses
Laba (rugi) tahun
berjalan 190,332 321,136 516,574 285,659 178,505 88,874 1,581,080
Income for the year
Laporan Posisi Keuangan
Statement of Financial Position
Kredit yang diberikan –
bruto 18,596,359 5,169,359 12,129,396 7,761,153 4,236,384 2,638,065 50,530,716
Loans – gross
Total aset
57,583,808 3,440,596 6,769,745 2,507,491 1,986,874 730,052 73,018,566
Total assets
Simpanan nasabah
41,057,120 3,082,920 6,231,406 2,214,756 1,804,748 639,623 55,030,573
Deposits from customers
Total liabilitas
49,579,262 3,119,453 6,253,172 2,221,831 1,808,369 641,179 63,623,266
Total liabilities
*) termasuk dalam segmen operasi Jawa terdapat beban, pendapatan, aset dan liabilitas dari Kantor Pusat.
*) in the Java operations segment, there were expenses, revenues, assets, and liabilities from the Head Office.
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PT Bank Mandiri Taspen
Tabel Segmen Operasi 31 Desember 2024
Table of Operating Segments as of December 31, 2024
(dalam jutaan rupiah / in IDR million)
Uraian Bali, Nusa Maluku,
Jawa *) Sumatra Sulawesi Kalimantan Total
Description Tenggara Papua
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Income Statement and Other Comprehensive Income
Pendapatan
3,075,318 654,467 1,322,406 838,692 449,929 278,486 6,619,298
Income
Beban
(3,825,119) (137,715) (330,177) (129,249) (97,953) (47,830) (4,568,043)
Expense
Pendapatan (beban) non
operasional (11,144) (490) 12 - - - (11,622)
Non-operating income
Laba sebelum beban
pajak
(760,945) 516,262 992,241 709,443 351,976 230,656 2,039,633
Income before tax
expenses
Beban pajak
(462,083) - - - - - (462,083)
Tax expenses
Laba (rugi) tahun
berjalan (1,223,028) 516,262 992,241 709,443 351,976 230,656 1,577,550
Income for the year
Laporan Posisi Keuangan
Statement of Financial Position
Kredit yang diberikan –
bruto 16,881,600 4,917,013 11,132,666 7,124,590 3,829,908 2,375,638
46,261,415
Loans – gross
Total aset
37,023,706 4,891,469 11,067,042 7,087,896 3,811,661 2,350,570 66,232,344
Total assets
Simpanan nasabah
36,760,820 2,902,724 5,105,965 1,943,661 1,541,982 569,395 48,824,547
Deposits from customers
Total liabilitas
30,697,022 4,536,250 10,518,291 6,792,773 3,640,989 2,258,995 58,444,320
Total liabilities
*) termasuk dalam segmen operasi Jawa terdapat beban, pendapatan, aset dan liabilitas dari Kantor Pusat.
*) In the Java operating segment were included the expenses, income, assets, and liabilities from the Head Office.
Tabel Pertumbuhan Segmen Operasi
Table of Operating Segment Growth
(dalam % / in%)
Uraian Bali, Nusa Maluku,
Jawa*) Sumatra Sulawesi Kalimantan Total
Description Tenggara Papua
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Statement of Profit or Loss and Other Comprehensive Income
Pendapatan
53.62% (22.65%) (32.03%) (48.67%) (35.44%) (49.50%) 5.61%
Income
Beban
6.55% 34.03% 15.78% 12.05% 14.30% 8.21% 8.39%
Expense
Pendapatan (beban)
non operasional 117.12% (0.61%) 216.67% - - - 112.50%
Non-operating income
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Uraian Bali, Nusa Maluku,
Jawa*) Sumatra Sulawesi Kalimantan Total
Description Tenggara Papua
Laba sebelum beban
pajak
185.46% (37.80%) (47.94%) (59.73%) (49.28%) (61.47%) 0.07%
Income before tax
expenses
Beban pajak
(0.45%) - - - - - (0.45%)
Tax expenses
Laba (rugi) tahun
berjalan 115.56% (37.80%) (47.94%) (59.73%) (49.28%) (61.47%) 0.22%
Income for the year
Laporan Posisi Keuangan
Statement of Financial Position
Kredit yang diberikan
– bruto 10.16% 5.13% 8.95% 8.93% 10.61% 11.05% 9.23%
Loans – gross
Total aset
55.53% (29.66%) (38.83%) (64.62%) (47.87%) (68.94%) 10.25%
Total assets
Simpanan nasabah
Deposits from 11.69% 6.21% 22.04% 13.95% 17.04% 12.33% 12.71%
customers
Total liabilitas
61.51% (31.23%) (40.55%) (67.29%) (50.33%) (71.62%) 8.86%
Total liabilities
*) termasuk dalam segmen operasi Jawa terdapat beban, pendapatan, aset dan liabilitas dari Kantor Pusat.
*) in the Java operations segment, there are expenses, revenues, assets, and liabilities from the Head Office.
Produktivitas Segmen Operasi Operating Segment Productivity
Produktivitas segmen untuk tiap-tiap wilayah diklasifikasikan Segment productivity across regions is classified based on loan
ke dalam kredit yang diberikan dan simpanan nasabah. Kredit disbursement and customer deposits. Total loans disbursed
yang diberikan secara total mengalami peningkatan sebesar by Bank Mandiri Taspen increased by 9.23% in 2025, in line
9,23%. Peningkatan tersebut sejalan dengan pengembangan with the Bank’s ongoing expansion and development of its
dan perluasan cakupan wilayah usaha yang dilakukan oleh operational footprint. All regional operating segments recorded
Bank Mandiri Taspen. Semua wilayah segmen operasi juga notable growth. Loan growth in Java, Bali and Nusa Tenggara,
mengalami peningkatan yang cukup signifikan. Peningkatan Sumatra, Sulawesi, Kalimantan, and Maluku and Papua was
kredit yang diberikan untuk wilayah Jawa, Bali dan Nusa recorded at 10.16%, 5.13%, 8.95%, 8.93%, 10.61%, and
Tenggara, Sumatera, Sulawesi, Kalimantan, Maluku dan Papua 11.05%, respectively.
masing-masing mengalami peningkatan sebesar 10,16%,
5,13%, 8,95%, 8,93%, 10,61% dan 11,05%.
Untuk produk simpanan nasabah, secara total mengalami Customer deposits also recorded strong growth, increasing
peningkatan sebesar 12,71% Hal ini sejalan dengan peningkatan by 12.71% in total, consistent with the expansion in lending
kredit yang diberikan. Peningkatan Simpanan nasabah untuk activities. Deposit growth in Java, Sumatra, Sulawesi,
wilayah Jawa, Sumatera, Sulawesi, Kalimantan dan Maluku Kalimantan, and Maluku and Papua was recorded at 11.69%,
dan Papua masing-masing mengalami peningkatan sebesar 6.21%, 22.04%, 13.95%, 17.04%, and 12.33%, respectively.
11,69%, 6,21%, 22,04%, 13,95%, 17,04% dan 12,33%
Produktivitas Segmen Operasi Wilayah Jawa Productivity of Java Region Operating Segment
Kredit yang diberikan segmen operasi wilayah Jawa tahun Loans disbursed in the Java operating segment amounted to
2025 sebesar Rp18,6 triliun, mengalami peningkatan sebesar IDR18.6 trillion in 2025, representing an increase of 10.16%
10,16% dibandingkan dengan tahun 2024 sebesar Rp16,9 compared to IDR16.9 trillion in 2024. Customer deposits
triliun. Simpanan nasabah segmen operasi wilayah Jawa tahun reached IDR41.06 trillion, increasing by 11.69% from IDR36.76
192 Laporan Tahunan 2025
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PT Bank Mandiri Taspen 2025 sebesar Rp41,06 triliun, mengalami peningkatan sebesar trillion in the previous year. The improved productivity in the 11,69 % dibandingkan dengan tahun 2024 sebesar Rp36,76 Java segment reflects the effective implementation of the triliun. Peningkatan produktivitas segmen operasi wilayah Jawa Bank’s strategies across both lending and funding activities. merupakan penerapan dari strategi yang efektif yang dilakukan oleh Bank Mandiri Taspen baik untuk kredit maupun dana. Produktivitas Segmen Operasi Wilayah Bali, Nusa Productivity of Bali and Nusa Tenggara Region Tenggara Operating Segment Kredit yang diberikan segmen operasi wilayah Bali dan Nusa Loans disbursed in the Bali and Nusa Tenggara segment Tenggara tahun 2025 sebesar Rp5,17 triliun, mengalami amounted to IDR5.17 trillion in 2025, growing by 5.13% peningkatan sebesar 5,13% dibandingkan dengan tahun 2024 from IDR4.92 trillion in 2024. Customer deposits increased sebesar Rp4,92 triliun. Simpanan nasabah segmen operasi to IDR3.08 trillion, up by 6.21% from IDR2.90 trillion in the wilayah Bali dan Nusa Tenggara tahun 2025 sebesar Rp3,08 previous year. This performance reflects the effective execution triliun, mengalami peningkatan sebesar 6,21% dibandingkan of the Bank’s strategies in both lending and funding. dengan tahun 2024 sebesar Rp2,90 triliun. Peningkatan produktivitas segmen operasi Bali dan Nusa Tenggara merupakan penerapan dari strategi yang efektif yang dilakukan oleh Bank Mandiri Taspen baik untuk kredit maupun dana. Produktivitas Segmen Operasi Wilayah Sumatera Productivity of Sumatra Region Operating Segment Kredit yang diberikan segmen operasi wilayah Sumatera tahun Loans disbursed in the Sumatra segment reached IDR12.13 2025 sebesar Rp12,13 triliun, mengalami peningkatan sebesar trillion in 2025, increasing by 8.95% from IDR11.13 trillion in 8,95% dibandingkan dengan tahun 2024 sebesar Rp11,13 2024. Customer deposits rose significantly to IDR6.23 trillion, triliun. Simpanan nasabah segmen operasi wilayah Sumatera representing growth of 22.04% from IDR5.10 trillion in the tahun 2025 sebesar Rp6,23 triliun, mengalami peningkatan previous year. This performance indicates strong segment sebesar 22,04% dibandingkan dengan tahun 2024 sebesar productivity driven by effective strategic implementation. Rp5,10 triliun. Produktivitas segmen operasi wilayah Sumatera merupakan penerapan dari strategi yang efektif yang dilakukan oleh Bank Mandiri Taspen baik untuk kredit maupun dana. Produktivitas Segmen Operasi Wilayah Sulawesi Productivity of Sulawesi Region Operating Segment Kredit yang diberikan segmen operasi wilayah Sulawesi tahun Loans disbursed in the Sulawesi segment totaled IDR7.76 2025 sebesar Rp7,76 triliun, mengalami peningkatan sebesar trillion in 2025, increasing by 8.93% from IDR7.12 trillion in 8,93% dibandingkan dengan tahun 2024 sebesar Rp7,12 2024. Customer deposits reached IDR2.21 trillion, growing by triliun. Simpanan nasabah segmen operasi wilayah Sulawesi 13.95% compared to IDR1.94 trillion in the previous year. This tahun 2025 sebesar Rp2,21 triliun, mengalami peningkatan reflects improved segment productivity supported by effective sebesar 13,95% dibandingkan dengan tahun 2024 sebesar business strategies. Rp1,94 triliun. Produktivitas segmen operasi wilayah Sulawesi merupakan penerapan dari strategi yang efektif yang dilakukan oleh Bank Mandiri Taspen. Produktivitas Segmen Operasi Wilayah Kalimantan Productivity of Kalimantan Region Operating Segment Kredit yang diberikan segmen operasi wilayah Kalimantan Loans disbursed in the Kalimantan segment amounted to tahun 2025 sebesar Rp4,25 triliun, mengalami peningkatan IDR4.25 trillion in 2025, representing an increase of 10.61% sebesar 10,61% dibandingkan dengan tahun 2024 sebesar from IDR3.81 trillion in 2024. Customer deposits rose to Rp3,81 triliun. Simpanan nasabah segmen operasi wilayah IDR1.80 trillion, up by 17.04% from IDR1.54 trillion in the Kalimantan tahun 2025 sebesar Rp1,80 triliun, mengalami previous year. This growth demonstrates the effectiveness of peningkatan sebesar 17,04% dibandingkan dengan tahun the Bank’s strategic initiatives in the region. 2024 sebesar Rp1,54 triliun. Produktivitas segmen operasi wilayah Kalimantan merupakan penerapan dari strategi yang efektif yang dilakukan oleh Bank Mandiri Taspen baik untuk kredit maupun dana. 2025 Annual Report 193
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Management Discussion and Analysis of Bank Performance
Produktivitas Segmen Operasi Wilayah Maluku Papua Productivity of Maluku and Papua Region Operating
Segment
Kredit yang diberikan segmen operasi wilayah Maluku
dan Papua tahun 2025 sebesar Rp2,64 triliun, mengalami Loans disbursed in the Maluku and Papua segment reached
peningkatan sebesar 11,05% dibandingkan dengan tahun IDR2.64 trillion in 2025, increasing by 11.05% from IDR2.37
2024 sebesar Rp2,37 triliun. Simpanan nasabah segmen trillion in 2024. Customer deposits amounted to IDR639.62
operasi wilayah Maluku dan Papua tahun 2025 sebesar billion, representing growth of 12.33% from IDR569.39 billion
Rp639,62 miliar, mengalami peningkatan sebesar 12,33% in the previous year. The improved productivity in this segment
dibandingkan dengan tahun 2024 sebesar Rp569,39 miliar. reflects the successful implementation of the Bank’s strategies
Produktivitas segmen operasi wilayah Maluku dan Papua in both lending and funding activities.
merupakan penerapan dari strategi yang efektif yang dilakukan
oleh Bank Mandiri Taspen baik untuk kredit maupun dana.
Pendapatan dan Profitabilitas Segmen Operasi Income and Profitability Of Operating Segment
Secara total, pendapatan wilayah operasi meningkat sebesar Overall, total operating segment revenue of Bank Mandiri
5,61%. Peningkatan dan penurunan pendapatan untuk untuk Taspen increased by 5.61% in 2025. Revenue performance
wilayah Jawa, Bali dan Nusa Tenggara, Sumatera, Sulawesi, across regions showed mixed trends, with growth in Java and
Kalimantan serta Maluku dan Papua masing-masing sebesar contractions in other regions. Revenue growth (decline) for
53,62%, (22,65%), (32,03%), (48,67%), (35,44%) dan Java, Bali and Nusa Tenggara, Sumatra, Sulawesi, Kalimantan,
(49,50%). Sedangkan untuk profitabilitas daerah secara total and Maluku and Papua was recorded at 53.62%, (22.65%),
meningkat sebesar 0,22%. (32.03%), (48.67%), (35.44%), and (49.50%), respectively.
Meanwhile, overall regional profitability recorded a marginal
increase of 0.22%.
Pendapatan Segmen Operasi Operating Segment Income
Pendapatan Segmen Operasi Bank Mandiri Taspen disajikan Bank Mandiri Taspen’s Operating Segment Income is presented
sebagai berikut. as follows.
PENDAPATAN SEGMEN OPERASI WILAYAH JAWA INCOME OF JAVA REGION OPERATING SEGMENT
Pendapatan segmen operasi wilayah Jawa tahun 2025 sebesar Income from the Java operating segment reached IDR4.72
Rp4,72 triliun, mengalami peningkatan sebesar 53,62% trillion in 2025, representing an increase of 53.62% compared
dibandingkan dengan tahun 2024 sebesar Rp3,08 triliun. to IDR3.08 trillion in 2024. This growth was in line with
Peningkatan ini sejalan dengan peningkatan produktivitas improved productivity in the Java region.
wilayah Jawa.
PENDAPATAN SEGMEN OPERASI WILAYAH BALI, NUSA INCOME OF BALI, NUSA TENGGARA REGION OPERATING
TENGGARA SEGMENT
Pendapatan segmen operasi wilayah Bali dan Nusa Tenggara Income from the Bali and Nusa Tenggara segment amounted
tahun 2025 sebesar Rp506,21 miliar, mengalami penurunan to IDR506.21 billion in 2025, declining by 22.65% from
sebesar 22,65% dibandingkan dengan tahun 2024 sebesar IDR654.47 billion in 2024. The decrease was in line with lower
Rp654,47 miliar. Penurunan ini sejalan dengan penurunan productivity in the region.
produktivitas Bali dan Nusa Tenggara.
PENDAPATAN SEGMEN OPERASI WILAYAH SUMATERA INCOME OF SUMATRA REGION OPERATING SEGMENT
Pendapatan segmen operasi wilayah Sumatera tahun 2025 Income from the Sumatra segment reached IDR898.81 billion
sebesar Rp898,81 miliar, mengalami penurunan sebesar in 2025, decreasing by 32.03% compared to IDR1.32 trillion in
32,03% dibandingkan dengan tahun 2024 sebesar Rp1,32 2024, reflecting reduced productivity in the region.
triliun. Penurunan ini sejalan dengan penurunan produktivitas
wilayah Sumatera.
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PT Bank Mandiri Taspen
PENDAPATAN SEGMEN OPERASI WILAYAH SULAWESI INCOME OF SULAWESI REGION OPERATING SEGMENT
Pendapatan segmen operasi wilayah Sulawesi tahun 2025 Income from the Sulawesi segment amounted to IDR430.48
sebesar Rp430,48 miliar, mengalami penurunan sebesar billion in 2025, declining by 48.67% from IDR838.69 billion
48,67% dibandingkan dengan tahun 2024 sebesar Rp838,69 in 2024. The decrease was consistent with lower productivity
miliar. Penurunan ini sejalan dengan penurunan produktivitas levels.
wilayah Sulawesi.
PENDAPATAN SEGMEN OPERASI WILAYAH KALIMANTAN INCOME OF KALIMANTAN REGION OPERATING SEGMENT
Pendapatan segmen operasi wilayah Kalimantan tahun 2025 Income from the Kalimantan segment totaled IDR290.46
sebesar Rp290,46 miliar, mengalami penurunan sebesar billion in 2025, representing a decrease of 35.44% compared
35,44% dibandingkan dengan tahun 2024 sebesar Rp499,93 to IDR499.93 billion in 2024, in line with reduced regional
miliar. Penurunan ini sejalan dengan penurunan produktivitas productivity.
wilayah Kalimantan.
PENDAPATAN SEGMEN OPERASI WILAYAH MALUKU INCOME OF MALUKU AND PAPUA REGION OPERATING
PAPUA SEGMENT
Pendapatan segmen operasi wilayah Maluku dan Papua tahun Income from the Maluku and Papua segment amounted to
2025 sebesar Rp140,63 miliar, mengalami penurunan sebesar IDR140.63 billion in 2025, declining by 49.50% from IDR278.49
49,50% dibandingkan dengan tahun 2024 sebesar Rp278,49 billion in 2024, reflecting lower productivity in the region.
miliar. Penurunan ini sejalan dengan penurunan produktivitas
wilayah Maluku Papua.
Profitabilitas Segmen Operasi Operating Segment Profitability
Profitabilitas Segmen Operasi Bank Mandiri Taspen disajikan Bank Mandiri Taspen’s Operating Segment Profitability is
sebagai berikut. presented as follow.
PROFITABILITAS SEGMEN OPERASI WILAYAH JAWA PROFITABILITY OF THE JAVA REGION OPERATING
SEGMENT
Laba tahun berjalan segmen operasi wilayah Jawa tahun 2025 The Java segment recorded profit for the year amounting
sebesar Rp190,33 miliar, mengalami peningkatan sebesar to IDR190.33 billion in 2025, representing an increase of
115,56% dibandingkan dengan tahun 2024 yang mencatatkan 115.56% compared to a loss of IDR1.22 trillion in 2024. The
rugi sebesar Rp1,22 triliun. Peningkatan profitabilitas sejalan movement in profitability was in line with changes in revenue
dengan peningkatan pendapatan wilayah Jawa. performance in the region.
PROFITABILITAS SEGMEN OPERASI WILAYAH BALI, NUSA PROFITABILITY OF THE BALI, NUSA TENGGARA REGION
TENGGARA OPERATING SEGMENT
Laba tahun berjalan segmen operasi wilayah Bali dan Nusa The Bali and Nusa Tenggara segment recorded profit for the
Tenggara tahun 2025 sebesar Rp321,14 miliar, mengalami year of IDR321.14 billion in 2025, representing a decrease of
penurunan sebesar 37,80% dibandingkan dengan tahun 2024 37.80% compared to IDR516.26 billion in 2024. The decline
sebesar Rp516,26 miliar. Penurunan tersebut disebabkan was primarily attributable to a 34.03% increase in total
peningkatan total beban tahun 2025 sebesar 34,03% expenses, including higher allowance for impairment losses.
dibandingkan tahun 2024. Hal tersebut didorong oleh
peningkatan pembentukan cadangan kerugian penurunan nilai.
PROFITABILITAS SEGMEN OPERASI WILAYAH SUMATERA PROFITABILITY OF SUMATRA REGION OPERATIONS
SEGMENT
Laba tahun berjalan segmen operasi wilayah Sumatera tahun The Sumatra segment recorded profit for the year of IDR516.57
2025 sebesar Rp516,57 miliar, mengalami penurunan sebesar billion in 2025, decreasing by 47.94% from IDR992.24 billion
47,94% dibandingkan dengan tahun 2024 sebesar Rp992,24 in 2024. The decline in profitability was in line with increased
miliar. Penurunan profitabilitas sejalan dengan peningkatan operating expenses in the region.
beban wilayah Sumatera.
2025 Annual Report 195
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
PROFITABILITAS SEGMEN OPERASI WILAYAH SULAWESI PROFITABILITY OF SULAWESI REGION OPERATIONS
SEGMENT
Laba tahun berjalan segmen operasi wilayah Sulawesi tahun The Sulawesi segment recorded profit for the year of IDR285.66
2025 sebesar Rp285,66 miliar, mengalami penurunan sebesar billion in 2025, declining by 59.73% compared to IDR709.44
59,73% dibandingkan dengan tahun 2024 sebesar Rp709,44 billion in 2024, reflecting higher expense levels.
miliar. Penurunan profitabilitas sejalan dengan peningkatan
beban wilayah Sulawesi.
PROFITABILITAS SEGMEN OPERASI WILAYAH PROFITABILITY OF KALIMANTAN REGION OPERATIONS
KALIMANTAN SEGMENT
Laba tahun berjalan segmen operasi wilayah Kalimantan tahun The Kalimantan segment recorded profit for the year of
2025 sebesar Rp178,50 miliar, mengalami penurunan sebesar IDR178.50 billion in 2025, decreasing by 49.28% from
49,28% dibandingkan dengan tahun 2024 sebesar Rp351,98 IDR351.98 billion in 2024, in line with increased operating
miliar. Penurunan profitabilitas sejalan dengan peningkatan expenses.
beban wilayah Kalimantan.
PROFITABILITAS SEGMEN OPERASI WILAYAH MALUKU PROFITABILITY OF MALUKU AND PAPUA REGION
PAPUA OPERATIONS SEGMENT
Laba tahun berjalan segmen operasi wilayah Maluku dan Papua The Maluku and Papua segment recorded profit for the year
tahun 2025 sebesar Rp88,87 miliar, mengalami penurunan of IDR88.87 billion in 2025, declining by 61.47% compared
sebesar 61,47% dibandingkan dengan tahun 2024 sebesar to IDR230.66 billion in 2024, reflecting increased expense
Rp230,66 miliar. Penurunan profitabilitas sejalan dengan pressures in the region.
peningkatan beban wilayah Maluku dan Papua.
Kinerja Operasional Per Produk dan Operational Performance Per Products and
Layanan Services
Kinerja Operasional per produk dan layanan meliputi produk Operational Performance per product and service includes loan
kredit dan produk simpanan. products and savings products.
Produk Kredit Loan Products
Produk kredit Bank Mandiri Taspen terdiri dari Kredit Mikro, Bank Mandiri Taspen’s loan products consist of Micro Loans,
Kredit Retail, dan Kredit Pensiun. Adapun rincian penyaluran Retail Loans, and Pension Loans. The details of loan distribution
kredit diuraikan dalam tabel berikut. are described in the following table.
Tabel Kinerja Produk Kredit
Table of Loan Product Performance
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
2025 2024
Uraian Growth
Description
(Rp) / (IDR) (%) (Rp) / (IDR) (%) (Rp) / (IDR) (%)
Mikro
616,606 1.22% 423,466 0.92% 193,139 45.61%
Micro
Retail 83,366 0.16% 128,198 0.28% (44,833) (34.97%)
Pensiun
49,830,744 98.61% 45,709,750 98.81% 4,120,994 9.02%
Pension
TOTAL 50,530,716 100.00% 46,261,415 100.00% 4,269,301 9.23%
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PT Bank Mandiri Taspen
Mikro Micro
Produk kredit mikro terdiri dari Kredit Usaha Mikro (KUM), Micro loan products consist of Micro Business Loan (KUM),
Kredit Serbaguna Mantap (KSM), dan Kredit Komunitas Mantap Mantap Multipurpose Loan (KSM), and Mantap Community
(KKM), Channeling, Kredit Usaha Rakyat (KUR), dan Kredit Loan (KKM), Channeling, Micro Business Loan (KUR), and
Kendaraan Bermotor (KKB). Uraian terkait pertumbuhan kinerja Motorized Vehicle Loan (KKB). A description of the growth in
produk kredit mikro diuraikan sebagai berikut. performance of micro loan products is described as follows.
Tabel Kinerja Produk Mikro
Table of Micro Product Performance
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
2025 2024
Growth
Uraian
Description
(Rp) / (IDR) (%) (Rp) / (IDR) (%) (Rp) / (IDR) (%)
Kredit Usaha Mikro (KUM)
7,012 1.14% 23,875 5.64% (16,863) (70.63%)
Micro Business Loan (KUM)
Kredit Serbaguna Mantap (KSM)
178,136 28.89% 168,834 39.87% 9,302 5.51%
Mantap Multipurpose Loan( (KSM)
Kredit Komunitas Mantap (KKM)
8,770 1.42% 15,486 3.66% (6,716) (43.37%)
Mantap Community Loan (KKM)
Channelling 140,002 22.71% 9,104 2.15% 130,898 1,437.89%
Kredit Usaha Rakyat (KUR)
188,886 30.63% 161,285 38.09% 27,601 17.11%
Mantap Community Loan (KUR)
Kredit Kendaraan Bermotor (KKB)
93,799 15.21% 44,883 10.60% 48,917 100.00%
Mantap Community Loan (KKB)
TOTAL 616,606 100.00% 423,466 100.00% 193,139 45.61%
Penyaluran Kredit Mikro tahun 2025 meningkat sebesar Micro loan disbursement in 2025 increased by 45.61% or
45,61% atau Rp193,14 miliar, atau naik dari Rp423,47 miliar IDR193.14 billion, rising from IDR423.47 billion in 2024
di tahun 2024 menjadi Rp616,61 miliar di tahun 2025. Hal to IDR616.61 billion in 2025. This increase was driven by
tersebut dipengaruhi oleh meningkatnya kinerja produk KKB, improved performance of KKB, KUR, and KSM products, which
KUR, dan KSM yang tumbuh masing-masing sebesar 100%, grew by 100%, 17.11%, and 5.51%, respectively.
17,11%, dan 5,51%.
Retail Retail
Pertumbuhan kredit retail masih terkoreksi sebesar 34,97% Retail loan growth experienced a contraction of 34.97% or
atau sebesar Rp44,83 miliar, turun dari Rp128,19 miliar di IDR44.83 billion, declining from IDR128.19 billion in 2024 to
tahun 2024 menjadi Rp83,37 miliar di tahun 2025. Hal tersebut IDR83.37 billion in 2025. This decrease was mainly attributable
dipengaruhi oleh tertekannya kinerja produk kredit modal kerja to weakened performance in retail working capital loan
ritel pada tahun 2025. products during 2025.
2025 Annual Report 197
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Tabel Kinerja Produk Retail
Table of Retail Product Performance
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
2025 2024
Uraian Growth
Description
(Rp) / (IDR) (%) (Rp) / (IDR) (%) (Rp) / (IDR) (%)
Kredit Modal Kerja Retail
13,097 15.71% 67,078 52.32% (53,981) (80.47%)
Retail Working Capital Loan
Kredit Investasi Retail
1,782 2.14% 0 0.00% 1,782 100.00%
Retail Investment Loan
Kredit Multiguna Retail
68,487 82.15% 61,120 47.68% 7,367 12.05%
Retail Multifunction Loan
TOTAL 83,366 100.00% 128,198 100.00% (44,833) (34.97%)
Pensiun Pension
Kinerja produk pensiun tumbuh 9,02% atau Rp4,12 triliun, The performance of pension products grew by 9.02% or
dari Rp45,71 di tahun 2024 menjadi 49,83 di tahun 2025. IDR4.12 trillion, increasing from IDR45.71 trillion in 2024 to
Hal ini sejalan dengan usaha bisnis Bank Mandiri Taspen yang IDR49.83 trillion in 2025. This growth is aligned with the Bank’s
berfokus untuk menyalurkan kredit pensiun baik di wilayah Bali strategic focus on pension loan disbursement across both Bali
maupun di luar wilayah Bali dan disebabkan oleh peningkatan and non-Bali regions. The improvement was driven by higher
produktivitas pada segmen kredit pensiunan yang didukung productivity within the pension loan segment, supported by
oleh kemitraan strategis serta aliansi dan sinergi dengan group strategic partnerships, as well as alliances and synergies within
usaha dalam rangka penyaluran kredit dan pelayanan kepada the business group to enhance loan distribution and service
nasabah pensiunan. delivery to pensioner customers.
Tabel Kinerja Produk Pensiun
Table of Pension Product Performance
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
2025 2024
Uraian Growth
Description
(Rp) / (IDR) (%) (Rp) / (IDR) (%) (Rp) / (IDR) (%)
Kredit Pensiun
49,830,744 100.00% 45,709,750 100% 4,120,994 9,02%
Pension Loan
TOTAL 49,830,744 100.00% 45,709,750 100% 4,120,994 9,02%
Produk Simpanan Deposit Products
Produk simpanan merupakan dana pihak ketiga yang berhasil Deposit products are third party funds that have been
dihimpun oleh Bank Mandiri Taspen melalui berbagai produk successfully collected by Bank Mandiri Taspen through various
tabungan, giro, dan deposito. savings, current accounts and deposit products.
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PT Bank Mandiri Taspen
Tabel Jumlah Rekening Dana Pihak Ketiga
Table of Total Third-Party Fund Accounts
(dalam unit rekening / in account units)
Pertumbuhan
2025 2024
Uraian Growth
Description
(NoA) (%) (NoA) (%) (NoA) (%)
Tabungan
997,744 91.66% 1,161,610 93.49% (163,866) (14.11%)
Saving deposits
Giro
853 0.08% 626 0.05% 227 36.26%
Current Accounts
Deposito Berjangka
89,968 8.26% 80,295 6.46% 9,673 12.05%
Time Deposits
TOTAL 1,088,565 100.00% 1,242,531 100.00% (153,966) (12.39%)
Jumlah rekening Dana Pihak Ketiga (DPK) yang berhasil dihimpun The total number of third-party fund accounts mobilized by
oleh Bank Mandiri Taspen pada tahun 2025 tercatat sebanyak Bank Mandiri Taspen in 2025 was recorded at 1,088,565
1.088.565 unit rekening, mengalami penurunan sebesar accounts, representing a decrease of 153,966 accounts
153.966 unit rekening atau 12,39% dibandingkan tahun 2024 or 12.39% compared to 1,242,531 accounts in 2024. The
yang mencapai 1.242.531 unit rekening. Penurunan ini terutama decline was primarily attributable to a reduction in savings
disebabkan oleh berkurangnya jumlah rekening tabungan, accounts, which decreased by 163,866 accounts or 14.11%.
yang mengalami penurunan sebesar 163.866 unit rekening This decrease was mainly driven by adjustments to savings
atau 14,11%. Penurunan tersebut terjadi sebagai dampak dari accounts in relation to the migration process to the New Core
penyesuaian rekening tabungan terkait proses migrasi ke sistem Banking System implemented by the Bank. Accordingly, the
New Core Banking System di Bank Mandiri Taspen. Dengan reduction in the number of accounts in 2025 was not indicative
demikian, penurunan jumlah rekening pada tahun 2025 bukan of a decline in customer acquisition, but rather reflected internal
disebabkan oleh penurunan akuisisi nasabah, melainkan lebih system adjustments associated with the Bank’s core banking
dipengaruhi oleh proses penyesuaian sistem internal perbankan. transformation.
Tabel Jumlah Dana Pihak Ketiga
Table of Total Third Party Funds
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
2025 2024
Uraian Growth
Description
(Rp) / (IDR) (%) (Rp) / (IDR) (%) (Rp) / (IDR) (%)
Tabungan
12,392,749 22.52% 10,372,334 21.24% 2,020,415 19.48%
Saving deposits
Giro
434,920 0.79% 1,025,796 2.10% (590,876) (57.60%)
Current Accounts
Deposito Berjangka
42,202,904 76.69% 37,426,417 76.65% 4,776,487 12.76%
Time Deposits
TOTAL 55,030,573 100.00% 48,824,547 100.00% 6,206,026 12.71%
Sejalan dengan peningkatan jumlah rekening dana pihak ketiga, In line with the increase in the number of third-party fund (DPK)
jumlah dana pihak ketiga yang berhasil dihimpun Bank Mandiri accounts, the total third-party funds successfully mobilized
Taspen mengalami peningkatan sebesar Rp6,21 triliun atau by Bank Mandiri Taspen had increased by IDR6.21 trillion, or
12,71% dari Rp48,82 triliun di 2024 menjadi Rp55,03 triliun 12.71%, from IDR48.82 trillion in 2024 to IDR55.03 trillion
di 2025. Peningkatan ini terutama berasal dari deposito yang in 2025. This increase was primarily driven by time deposits,
kenaikannya mencapai 12,76% dari Rp37,43 triliun di tahun which grew by 12.76%, from IDR37.43 trillion in 2024 to
2024 menjadi sebesar Rp42,20 triliun di tahun 2025. IDR42.20 trillion in 2025.
2025 Annual Report 199
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Tabungan Savings
Produk tabungan Bank Mandiri Taspen pada tahun 2025 Savings products of the Bank recorded an increase in total funds
mencatatkan peningkatan dari sisi jumlah dana, namun in 2025; however, the number of accounts declined. The total
mengalami penurunan dari sisi jumlah rekening. Jumlah rekening number of savings accounts decreased by 137,089 accounts
tabungan tercatat turun sebesar 137.089 unit rekening atau or 11.95%, from 1,147,257 accounts in 2024 to 1,010,168
11,95%, dari 1.147.257 unit rekening pada tahun 2024 menjadi accounts in 2025. This decline was mainly attributable to a
1.010.168 unit rekening pada tahun 2025. Penurunan jumlah reduction in third-party savings accounts, which decreased by
rekening tersebut terutama berasal dari rekening pihak ketiga, 137,265 accounts.
yang mengalami penurunan sebesar 137.265 unit rekening.
Tabel Jumlah Rekening Produk Tabungan
Table of Number of Saving Deposits Product Accounts
(dalam unit rekening / in account units)
Pertumbuhan
2025 2024
Uraian Growth
Description
(NoA) (%) (NoA) (%) (NoA) (%)
Pihak Ketiga
1,009,732 99.96% 1,146,997 99.98% (137,265) (11.97%)
Third Parties
Pihak Berelasi
436 0.04% 260 0.02% 176 67.69%
Related Parties
TOTAL 1,010,168 100.00% 1,147,257 100.00% (137,089) (11.95%)
Jumlah dana yang dihimpun Bank Mandiri Taspen melalui The total funds mobilized by Bank Mandiri Taspen through
produk tabungan meningkat 19,48% dari Rp10,37 triliun di savings products increased by 19.48%, from IDR10.37 trillion
2024 menjadi Rp12,39 triliun di 2025. Peningkatan tersebut in 2024 to IDR12.39 trillion in 2025. This growth was primarily
khususnya berasal dari jumlah dana tabungan dari pihak ketiga driven by an increase in third-party savings funds, which rose
yang meningkat sebesar Rp2,02 triliun. by IDR2.02 trillion.
Tabel Jumlah Dana Produk Tabungan
Table of Amount of Funds in Saving Deposits Products
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
2025 2024
Uraian Growth
Description
(Rp) / (IDR) (%) (Rp) / (IDR) (%) (Rp) / (IDR) (%)
Pihak Ketiga
12,387,208 99.96% 10,363,926 99.92% 2,023,282 19.52%
Third Parties
Pihak Berelasi
5,541 0.04% 8,408 0.08% (2,867) (34.10%)
Related Parties
TOTAL 12,392,749 100.00% 10,372,334 100.00% 2,020,415 19.48%
TABUNGAN BERDASARKAN JENIS PRODUK SAVING DEPOSITS BY PRODUCT TYPE
Produk tabungan Bank Mandiri Taspen meliputi Tabungan Bank Mandiri Taspen’s savings deposit products include
SiMantap Gold, Tabungan SiMantap Berjangka, Tabunganku, SiMantap Gold Savings, SiMantap Futures Savings,
Tabungan Mantap Prima, Tabungan SiMantap Pensiun Tabunganku, Mantap Prime Savings, SiMantap Pension
dan Tabungan Umum. Produk tabungan yang mendorong Savings and General Savings. The savings product that drove
pertumbuhan DPK tertinggi khususnya berasal dari Tabungan the highest Third-Party Funds growth came specifically from
SiMantap Pensiun dari 768.745 unit rekening di tahun 2024 SiMantap Pension Savings, from 768,745 account units in
menjadi 863.627 unit rekening di tahun 2025. 2024 to 863,627 account units in 2025.
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PT Bank Mandiri Taspen
Tabel Jumlah Rekening Produk Tabungan Berdasarkan Produk
Table of Number of Saving Deposits Product Accounts by Product Type
(dalam unit rekening / in account units)
Pertumbuhan
2025 2024
Uraian Growth
Description
(NoA) (%) (NoA) (%) (NoA) (%)
Tabungan SiMantap Gold
86,476 8.67% 75,679 6.52% 10,797 14.27%
SiMantap Gold Savings
Tabungan SiMantap Berjangka
24,616 2.47% 38,410 3.31% (13,794) (35.91%)
SiMantap Futures Savings
Tabunganku 17,708 1.77% 19,463 1.68% (1,755) (9.02%)
Tabungan Mantap Prima
89 0.01% 92 0.01% (3) (3.26%)
Mantap Prime Savings
Tabungan SiMantap Pensiun
863,627 86.56% 768,745 66.18% 94,882 12.34%
SiMantap Pension Savings
Tabungan Umum
5,228 0.52% 259,221 22.32% (253,993) (97.98%)
General Savings
TOTAL 997,744 100.00% 1,161,610 100.00% (163,866) (14.11%)
Demikian pula dengan jumlah dana yang dihimpun Bank Likewise, the amount of funds collected by Bank Mandiri Taspen
Mandiri Taspen melalui produk tabungan yang meningkat through savings products increased by 19.48% from IDR 10.37
19,48% dari Rp10,37 triliun di 2024 menjadi Rp12,39 triliun di trillion in 2024 to IDR 12.39 trillion in 2025. The increase in
2025. Peningkatan dana produk tabungan khususnya berasal savings product funds came primarily from SiMantap Pension
dari Tabungan SiMantap Pensiun. Savings.
Berikut rincian jumlah dana yang berhasil dihimpun Bank Below is a breakdown of the amount of funds successfully
Mandiri Taspen yang disajikan dalam bentuk tabel. collected by Bank Mandiri Taspen presented in tabular form.
Tabel Jumlah Dana Produk Tabungan Berdasarkan Produk
Table of Amount of Funds in Saving Deposits by Product Type
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
2025 2024
Uraian Growth
Description
(Rp) / (IDR) (%) (Rp) / (IDR) (%) (Rp) / (IDR) (%)
Tabungan SiMantap Gold
796,284 6.43% 823,764 7.94% (27,480) (3.34%)
SiMantap Gold Savings
Tabungan SiMantap Berjangka
93,846 0.76% 100,019 0.96% (6,173) (6.17%)
SiMantap Futures Savings
Tabunganku 59,954 0.48% 68,168 0.66% (8,214) (12.05%)
Tabungan Mantap Prima
254 0.00% 929 0.01% (675) (72.70%)
Mantap Prime Savings
Tabungan SiMantap Pensiun
10,977,433 88.58% 7,954,984 76.69% 3,022,449 37.99%
SiMantap Pension Savings
Tabungan Umum
464,978 3.75% 1,424,472 13.73% (959,494) (67.36%)
General Savings
TOTAL 12,392,749 100.00% 10,372,336 100.00% 2,020,413 19.48%
2025 Annual Report 201
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Giro Current Accounts
menjadi 669 rekening di tahun 2025. Jumlah rekening produk In 2025, the number of accounts in the current accounts
giro pihak berelasi meningkat sebesar 8 rekening atau sebesar product increased to 669. The number of related party current
80,00%, demikian pula dengan jumlah rekening produk giro account products increased by 8 accounts, or 80.00%, while
pihak ketiga yang meningkat sebesar 6,03%. the number of third party current account products increased
by 6.03%.
Tabel Jumlah Rekening Produk Giro
Table of Number of Accounts in the Current Accounts Products
(dalam unit rekening / in account units)
Pertumbuhan
2025 2024
Uraian Growth
Description
(NoA) (%) (NoA) (%) (NoA) (%)
Pihak Ketiga
651 97.31% 614 98.40% 37 6.03%
Third Parties
Pihak Berelasi
18 2.69% 10 1.60% 8 80.00%
Related Parties
TOTAL 669 100.00% 624 100.00% 45 7.21%
Jumlah dana produk giro mengalami penurunan sebesar The total current account had declined by 57.60%, from
57,60% dari Rp1,02 triliun di 2024 menjadi Rp434,92 miliar IDR 1.02 trillion in 2024 to IDR 434.92 billion in 2025. This
di tahun 2025. Penurunan tersebut berasal dari penurunan decrease was primarily attributable to a reduction in current
produk giro pihak berelasi yang menurun sebesar Rp604,28 account from related parties, which declined by IDR 604.28
miliar atau 73,08%. billion, or 73.08%.
Tabel Jumlah Dana Produk Giro
Table of Amount of Funds in Current Accounts Products
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
2025 2024
Uraian Growth
Description
(Rp) / (IDR) (%) (Rp) / (IDR) (%) (Rp) / (IDR) (%)
Pihak Ketiga
212,369 48.83% 198,966 19.40% 13,403 6.74%
Third Parties
Pihak Berelasi
222,551 51.17% 826,830 80.60% (604,279) (73.08%)
Related Parties
TOTAL 434,920 100.00% 1,025,796 100.00% (590,876) (57.60%)
Deposito Berjangka Time Deposits
Produk deposito berjangka Bank Mandiri Taspen mengalami Time deposit products of Bank Mandiri Taspen recorded
peningkatan di 2025, baik jumlah rekening maupun jumlah growth in 2025 in terms of both the number of accounts and
dana. Jumlah rekening produk deposito berjangka meningkat total funds. The number of time deposit accounts increased by
sebesar 12,05% dari 80.295 unit rekening di 2024 menjadi 12.05%, from 80,295 accounts in 2024 to 89,968 accounts in
89.968 unit rekening di 2025. Peningkatan yang paling besar 2025. The most significant increase was observed in 1-month
terdapat pada produk deposito berjangka 1 (satu) bulan yang time deposit products, which rose by 9,679 accounts or
mengalami peningkatan sebesar 9.679 unit rekening atau 18.53%, from 52,242 accounts in 2024 to 61,921 accounts in
18,53% dari 52.242 unit rekening di tahun 2024 menjadi 2025.
61.921 unit rekening di 2025.
202 Laporan Tahunan 2025
Page 203
PT Bank Mandiri Taspen
Tabel Jumlah Rekening Produk Deposito Berjangka
Table of Number of Time Deposits Product Accounts
(dalam unit rekening / in account units)
Pertumbuhan
2025 2024
Uraian Growth
Description
(NoA) (%) (NoA) (%) (NoA) (%)
1 bulan
61,921 68.83% 52,242 65.06% 9,679 18.53%
1 month
3 bulan
18,964 21.08% 18,295 22.78% 669 3.66%
3 month
6 bulan
7,258 8.07% 8,127 10.12% (869) (10.69%)
6 month
≥ 12 bulan
1,825 2.03% 1,631 2.03% 194 11.89%
≥ 12 month
TOTAL 89,968 100.00% 80,295 100.00% 9,673 12.05%
Sedangkan, jumlah dana produk deposito berjangka mengalami In terms of total funds, time deposits increased by 12.76%,
peningkatan sebesar 12,76% dari Rp37,43 triliun di 2024 from IDR37.43 trillion in 2024 to IDR42.20 trillion in 2025. This
menjadi Rp42,20 triliun di 2025. Peningkatan ini didominasi growth was primarily driven by significant increases in time
oleh peningkatan produk deposito berjangka ≥12 bulan yang deposit products with tenors of ≥12 months, which rose by
meningkat sebesar Rp4,07 triliun atau 677,22% dari Rp601,28 IDR4.07 trillion or 677.22%, from IDR601.28 billion in 2024 to
miliar di 2024 menjadi Rp4,67 triliun di 2025. IDR4.67 trillion in 2025.
Tabel Jumlah Dana Produk Deposito Berjangka
Table of Amount of Funds in Time Deposits Products
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
2025 2024
Uraian Growth
Description
(Rp) / (IDR) (%) (Rp) / (IDR) (%) (Rp) / (IDR) (%)
1 bulan
14,208,314 33.67% 11,878,795 31.74% 2,329,519 19.61%
1 month
3 bulan
19,412,328 46.00% 18,914,989 50.54% 497,339 2.63%
3 month
6 bulan
3,908,984 9.26% 6,031,353 16.12% (2,122,369) -35.19%
6 month
≥ 12 bulan
4,673,278 11.07% 601,280 1.61% 4,071,998 677.22%
≥ 12 month
TOTAL 42,202,904 100.00% 37,426,417 100.00% 4,776,487 12.76%
2025 Annual Report 203
Page 204
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Tinjauan Keuangan
Financial Review
Tinjauan keuangan yang diuraikan berikut mengacu kepada The financial review set forth below refers to the Financial
Laporan Keuangan untuk tahun yang berakhir tanggal Statements for the year ended December 31, 2025, as
31 Desember 2025 yang disajikan dalam Laporan Tahunan presented in this Annual Report. The Financial Statements
ini. Laporan Keuangan telah diaudit oleh Kantor Akuntan have been audited by Kantor Akuntan Publik Purwanto Susanti
Publik Purwanto Susanti dan Surja (A Member Firm of Ernst dan Surja (a member firm of Ernst & Young Global Limited)
& Young Global Limited) dan mendapat opini menyajikan and received an unmodified opinion, stating that they present
secara wajar, dalam semua hal yang material, posisi keuangan fairly, in all material respects, the financial position of PT Bank
PT Bank Mandiri Taspen tanggal 31 Desember 2025 untuk Mandiri Taspen as of December 31, 2025, and its financial
tahun yang berakhir pada tanggal tersebut, sesuai dengan performance for the year then ended, in accordance with
Standar Akuntansi Keuangan di Indonesia. Financial Accounting Standards in Indonesia.
Kinerja Keuangan Financial Performance
Kinerja Keuangan PT Bank Mandiri Taspen terdiri atas Laporan The financial performance of PT Bank Mandiri Taspen consists
Posisi Keuangan, Laporan Laba Rugi dan Penghasilan of the Statement of Financial Position, the Statement of Profit
Komprehensif Lain serta Laporan Arus Kas yang disajikan or Loss and Other Comprehensive Income, and the Statement
sebagai berikut. of Cash Flows presented as follow.
Laporan Posisi Keuangan Statement of Financial Position
Tabel Laporan Posisi Keuangan
Table of Statement of Financial Position
(dalam jutaan Rupiah / in IDR miliion)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
ASET ASSETS
Kas 152,993 137,382 15,611 11.36% Cash
Current Accounts with Bank
Giro pada Bank Indonesia 1,283,107 3,122,333 (1,839,226) (58.91%)
Indonesia
Current Accounts with other
Giro pada bank lain
banks
Pihak berelasi 74,756 47,978 26,778 55.81% Related Parties
Dikurangi: Cadangan kerugian Minus: Allowance for
(1) (1) - -
penurunan nilai impairment losses
Total - neto 74,755 47,977 26,778 55.81% Total - net
Penempatan pada Bank Indonesia
Placements with Bank Indonesia
dan Bank Lain
Pihak ketiga 6,361,889 2,179,682 4,182,207 191.87% Third Parties
Efek-efek Securities
Pihak berelasi 10,106,223 8,152,897 1,953,326 23.96% Related Parties
204 Laporan Tahunan 2025
Page 205
PT Bank Mandiri Taspen
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Pihak ketiga 2,913,109 4,576,396 (1,663,287) (36.34%) Third Parties
Dikurangi: Cadangan kerugian Minus: Allowance for
- - -
penurunan nilai impairment losses
Total - neto 13,019,332 12,729,293 290,039 2.28% Total - net
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali agreements to resell
Pihak ketiga 1,014,855 1,277,381 (262,526) (20.55%) Third Parties
Kredit yang diberikan Loans
Pihak berelasi 15,257 15,930 (673) (4.22%) Related Parties
Pihak ketiga 50,515,459 46,245,485 4,269,974 9.23% Third Parties
Total 50,530,716 46,261,415 4,269,301 9.23% Total
Dikurangi: Cadangan kerugian Minus: Allowance for
(770,429) (817,514) 47,085 (5.76%)
penurunan nilai impairment losses
Total - neto 49,760,287 45,443,901 4,316,386 9.50% Total - net
Biaya dibayar dimuka 33,142 19,274 13,868 71.95% Prepaid expenses
Aset tetap Fixed assets
Nilai perolehan 2,004,726 1,733,694 271,032 15.63% Cost
Akumulasi penyusutan (1,434,539) (1,228,660) (205,879) 16.76% Accumulated depreciation
Total - neto 570,187 505,034 65,153 12.90% Total - net
Aset pajak tangguhan - neto 76,076 202,112 (126,036) (62.36%) Deferred tax assetss - net
Aset tidak berwujud - neto 169,119 128,227 40,892 31.89% ntangible assets - net
Aset lain-lain 502,824 439,748 63,076 14.34% Other assets
TOTAL ASET 73,018,566 66,232,344 6,786,222 10.25% TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 58,179 862,204 (804,025) (93.25%) Liabilities due immediately
Simpanan nasabah Deposits from customers
Pihak berelasi 8,768,920 8,634,088 134,832 1.56% Related Parties
Pihak ketiga 46,261,653 40,190,459 6,071,194 15.11% Third Parties
Total 55,030,573 48,824,547 6,206,026 12.71% Total
2025 Annual Report 205
Page 206
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Simpanan dari bank lain Deposits from other banks
Pihak ketiga 49,789 755,053 (705,264) (93.41%) Third Parties
Utang pajak 50,072 52,336 (2,264) (4.33%) Taxes payable
Surat berharga yang diterbitkan 2,695,416 1,199,093 1,496,323 124.79% Securities issued
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali agreements to resell
Pihak berelasi - 225,076 (225,076) (100.00%) Related Parties
Pinjaman yang diterima Borrowings
Pihak berelasi 1,500,000 3,000,000 (1,500,000) (50.00%) Related Parties
Pihak ketiga 3,500,000 2,750,000 750,000 27.27% Third Parties
Total 5,000,000 5,750,000 (750,000) (13.04%) Total
Beban yang masih harus dibayar 325,758 315,810 9,948 3.15% Accrued expenses
Liabilitas imbalan kerja 306,607 343,816 (37,209) (10.82%) Employee benefits liabilities
Liabilitas lain-lain 106,872 116,385 (9,513) (8.17%) Other liabilities
TOTAL LIABILITAS 63,623,266 58,444,320 5,178,946 8.86% TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham 819,304 819,304 - - Share capital
Tambahan modal disetor 1,349,508 1,349,508 - - Additional paid-in capital
Keuntungan (Kerugian) neto yang
belum direalisasi dari kenaikan Net unrealized gains (losses) from
atau penurunan nilai wajar efek- 108,802 (77,638) 186,440 (240.14%) fair value changes of available-
efek yang tersedia untuk dijual - forsale securities – after tax
setelah pajak
Pengukuran kembali atas liabilitas Remeasurements of employee
(20,840) (18,351) (2,489) 13.56%
imbalan kerja - setelah pajak benefit obligations – after tax
Saldo Laba Retained earnings
Sudah ditentukan
163,861 163,861 - Appropriated
penggunaannya
Belum ditentukan
6,974,665 5,551,340 1,423,325 25.64% Unappropriated
penggunaannya
TOTAL EKUITAS 9,395,300 7,788,024 1,607,276 20.64% TOTAL EQUITY
TOTAL LIABILITAS DAN TOTAL LIABILITIES AND
73,018,566 66,232,344 6,786,222 10.25%
EKUITAS EQUITY
206 Laporan Tahunan 2025
Page 207
PT Bank Mandiri Taspen
Grafik Laporan Posisi Keuangan
Graph of Statement of Financial Position
(dalam jutaan Rupiah / in IDR million)
66.23 73.02 58.44 63.62 7.79 9.40
Aset LiabilitasGraph of Statement of Financial Position
Ekuitas (in
Assets Liabilities
IDR million) Equity
2024 2025
Aset Assets
Aset Bank Mandiri Taspen tahun 2025 mencapai Rp73,02 Total assets of Bank Mandiri Taspen reached IDR73.02 trillion
triliun meningkat 10,25% dibandingkan dengan tahun in 2025, representing an increase of 10.25% compared to
2024 yang mencapai Rp66,23 triliun. Peningkatan tersebut IDR66.23 trillion in 2024. This growth was primarily driven by
khususnya berasal dari pertumbuhan kredit yang diberikan loan expansion, which increased by 9.23% or IDR4.27 trillion.
9,23% atau Rp4,27 triliun.
Kas Cash
Kas tahun 2025 mencapai Rp152,99 miliar meningkat 11,36% Cash position in 2025 amounted to IDR152.99 billion,
dibandingkan dengan tahun 2024 yang mencapai Rp137,38 increasing by 11.36% from IDR137.38 billion in 2024. The
miliar. Peningkatan kas disebabkan adanya penerimaan increase was mainly attributable to proceeds from borrowings
pinjaman yang diterima dan penerimaan dari surat berharga and receipts from issued securities.
yang diterbitkan.
Giro pada Bank Indonesia Current Accounts with Bank Indonesia
Giro pada Bank Indonesia tahun 2025 mencapai Rp1,28 Current accounts with Bank Indonesia amounted to IDR1.28
triliun turun 58,91% dibandingkan dengan tahun 2024 yang trillion in 2025, declining by 58.91% compared to IDR3.12
mencapai Rp3,12 triliun. Penurunan tersebut disebabkan trillion in 2024. The decrease was primarily due to adjustments
adanya penyesuaian pemenuhan kewajiban minimum GWM in the Bank’s compliance with the minimum reserve requirement
Bank tahun 2025. (GWM) in 2025.
2025 Annual Report 207
Page 208
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Giro pada Bank Lain Current Accounts with Other Banks
Giro pada Bank Lain tahun 2025 mencapai Rp74,75 miliar Current accounts with other banks reached IDR74.75 billion
meningkat 55,81% dibandingkan dengan tahun 2024 yang in 2025, representing an increase of 55.81% compared to
mencapai Rp47,98 miliar. Peningkatan tersebut khususnya IDR47.98 billion in 2024. The increase was mainly driven by
berasal dari peningkatan giro pada PT Bank Mandiri (Persero) higher balances in current accounts with PT Bank Mandiri
Tbk sebesar Rp27,77 miliar. (Persero) Tbk, which rose by IDR27.77 billion.
Tabel Giro Pada Bank Lain
Table of Current Accounts at other Banks
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
PT Bank Mandiri (Persero) Tbk 73,666 45,901 27,765 60.49% PT Bank Mandiri (Persero) Tbk
PT Bank Syariah Indonesia Tbk 1,090 1,082 8 0.74% PT Bank Syariah Indonesia Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
- 995 (995) (100.00%)
(Persero) Tbk (Persero) Tbk
Dikurangi: Cadangan kerugian Minus: Allowance for impairment
(1) (1) - -
penurunan nilai losses
Total 74,755 47,977 26,778 55.81% Total
Penempatan pada Bank Indonesia dan Bank Lain Placement with Bank Indonesia and Other Banks
Penempatan pada Bank Indonesia dan Bank Lain tahun 2025 Placements with Bank Indonesia and other banks amounted
senilai Rp6,36 triliun menigkat 191,87% dibandingkan dengan to IDR6.36 trillion in 2025, increasing by 191.87% compared
tahun 2024 yang mencapai Rp4,18 triliun. Peningkatan tersebut to IDR4.18 trillion in 2024. This increase was primarily driven
khususnya berasal dari penambahan Fasilitas Simpanan Bank by additional placements in Bank Indonesia Deposit Facilities
Indonesia (FASBI) Bank Indonesia sebesar Rp4,18 triliun. (FASBI) amounting to IDR4.18 trillion.
Tabel Penempatan pada Bank Indonesia dan Bank Lain
Table of Placement with Bank Indonesia and Other Bank
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Bank Indonesia Deposit Facility
Fasilitas Simpanan Bank Indonesia
(Fasilitas Simpanan Bank
(FASBI)
Indonesia - FASBI)
Bank Indonesia 6,361,889 2,179,682 4,182,207 191.87% Bank Indonesia
Total 6,361,889 2,179,682 4,182,207 191.87% Total
Dikurangi: Cadangan kerugian Minus: Allowance for impairment
- - - -
penurunan nilai losses
Neto 6,361,889 2,179,682 4,182,207 191.87% Net
208 Laporan Tahunan 2025
Page 209
PT Bank Mandiri Taspen
Efek-Efek Securities
Efek-efek tahun 2025 mencapai Rp13,02 triliun meningkat Securities held by Bank Mandiri Taspen amounted to IDR13.02
2,28% dibandingkan dengan tahun 2024 yang mencapai trillion in 2025, representing an increase of 2.28% compared to
Rp290,04 miliar. Peningkatan tersebut khususnya berasal dari IDR290.04 billion in 2024. The increase was primarily driven by
obligasi Pemerintah. higher holdings of government bonds.
Tabel Rincian Efek-Efek
Table of Securities Details
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Pihak berelasi Related parties
Biaya Perolehan Diamortisasi -
Amortized Cost - Rupiah
Rupiah
Obligasi Pemerintah 4,174,465 4,227,396 (52,931) (1.25%) Government Bonds
Nilai Wajar melalui Penghasilan Fair Value through Other
Komprehensif Lain - Rupiah Comprehensive Income - Rupiah
Obligasi Pemerintah 5,830,452 3,925,501 1,904,951 48.53% Government Bonds
Nilai Wajar melalui Laba Rugi - Fair Value through Profit and
Rupiah Loss - Rupiah
Obligasi Pemerintah 101,306 - 101,306 100,00% Government Bonds
10,106,223 8,152,897 1,953,326 23.96%
Pihak ketiga Third party
Biaya Perolehan Diamortisasi - Amortized Cost of Acquisition -
Rupiah Rupiah
Sekuritas Rupiah Bank Indonesia Bank Indonesia Rupiah Securities
299,960 2,995,161 (2,695,201) -89.99%
(SRBI) (SRBI)
Nilai Wajar melalui Penghasilan Fair Value through Other
Komprehensif Lain - Rupiah Comprehensive Income - Rupiah
Sekuritas Rupiah Bank Indonesia Bank Indonesia Rupiah Securities
2,120,024 1,581,235 538,789 34.07%
(SRBI) (SRBI)
Nilai wajar melalui laba rugi - Fair Value through Profit and
Rupiah Loss - Rupiah
Sekuritas Rupiah Bank Indonesia Bank Indonesia Rupiah Securities
493,125 - 493,125 100,00%
(SRBI) (SRBI)
2,913,109 4,576,396 (1,663,287) (36.34%)
Total - Neto 13,019,332 12,729,293 290,039 2.28% Total - Net
2025 Annual Report 209
Page 210
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Tagihan atas Efek-Efek yang Dibeli dengan Janji Receivables for Securities Purchased Under
Dijual Kembali Agreements to Resale
Tagihan atas efek-efek yang dibeli dengan janji dijual Receivables from securities purchased under resale agreements
kembali tahun 2025 mencapai Rp1,01 triliun turun 20,55% (reverse repo) amounted to IDR1.01 trillion in 2025, declining
dibandingkan dengan tahun 2024 yang mencapai Rp1,28 by 20.55% compared to IDR1.28 trillion in 2024. The decrease
triliun. Faktor yang mempengaruhi penurunan pada instrument was mainly attributable to reduced reverse repo transactions
reverse repo kepada Bank Indonesia. with Bank Indonesia.
Kredit yang Diberikan Loans
Kredit yang diberikan tahun 2025 mencapai Rp50,53 triliun Total loans disbursed reached IDR50.53 trillion in 2025,
meningkat 9,23% dibandingkan dengan tahun 2024 yang increasing by 9.23% compared to IDR46.26 trillion in 2024.
mencapai Rp46,26 triliun. Peningkatan tersebut khususnya The growth was primarily driven by an increase in third-party
berasal dari pertumbuhan jenis kredit pihak ketiga modal kerja working capital loans amounting to IDR2.73 trillion.
sebesar Rp2,73 triliun.
Tabel Kredit Yang Diberikan Berdasarkan Jenis Kredit
Table of Loans by Type
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Pihak berelasi - Rupiah Related parties - Rupiah
Modal Kerja - 8 (8) (100.00%) Working Capital
Konsumsi 15,257 15,922 (665) (4.18%) Consumption
Total 15,257 15,930 (673) (4.22%) Total
Pihak ketiga- Rupiah Third parties - Rupiah
Modal Kerja 38,323,595 35,590,405 2,733,190 7.68% Working Capital
Konsumsi 12,170,408 10,615,837 1,554,571 14.64% Consumption
Investasi 21,456 39,243 (17,787) (45.33%) Investment
Total 50,515,459 46,245,485 4,269,974 9.23% Total
Kredit yang diberikan 50,530,716 46,261,415 4,269,301 9.23% Loans
Dikurangi cadangan kerugian Minus: Allowance for Impairment
(770,429) (817,514) 47,085 (5.76%)
penurunan nilai Losses
Kredit yang diberikan - neto 49,760,287 45,443,901 4,316,386 9.50% Loans - net
Biaya Dibayar Di Muka Prepaid Expenses
Biaya dibayar di muka tahun 2025 mencapai Rp33,14 miliar Prepaid expenses amounted to IDR33.14 billion in 2025,
naik 71,95% dibandingkan dengan tahun 2024 senilai Rp19,27 increasing by 71.95% compared to IDR19.27 billion in 2024.
miliar. Peningkatan tersebut khususnya berasal dari kenaikan The increase was mainly attributable to higher prepaid
biaya dibayar di muka untuk pemeliharaan software senilai expenses related to software maintenance, amounting to
Rp13,98 miliar. IDR13.98 billion.
210 Laporan Tahunan 2025
Page 211
PT Bank Mandiri Taspen
Tabel Biaya Dibayar Di Muka
Table of Prepaid Expenses
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Pihak Berelasi Related parties
Jasa Flagging 1,756 1,892 (136) (7.19%) Flagging services
Pihak Ketiga Third parties
Pemeliharaan software 30,393 16,413 13,980 85.18% Software maintenance
Pemeliharaan hardware 993 773 220 28.46% Hardware maintenance
Sewa - 196 (196) (100.00%) Rent
Total 33,142 19,274 13,868 71.95% Total
Aset Tetap - Neto Fixed Assets – Net
Aset tetap - neto tahun 2025 mencapai Rp570,19 miliar Net fixed assets reached IDR570.19 billion in 2025,
meningkat sebesar 12,90% dibandingkan dengan tahun representing an increase of 12.90% compared to IDR505.03
2024 yang mencapai Rp505,03 miliar. Peningkatan tersebut billion in 2024. The increase was primarily driven by additions
khususnya berasal dari bertambahnya investaris kantor sebesar to office equipment amounting to IDR102.35 billion and Right-
Rp102,35 miliar dan Aset Hak Guna Bangunan (HGB) sebesar to-Build (HGB) assets amounting to IDR70.75 billion.
Rp70,75 miliar.
Tabel Aset Tetap
Table of Fixed Assets
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Harga Perolehan Cost
Tanah 48,842 48,842 - - Land
Bangunan 59,792 59,776 16 0.03% Building
Leasehold Improvements 514,815 498,525 16,290 3.27% Leasehold Improvements
Kendaraan 44,681 44,715 (34) (0.08%) Vehicles
Inventaris Kantor 524,585 422,236 102,349 24.24% Office Equipment
Total 1,192,715 1,074,094 118,621 11.04% Total
Bangunan dalam penyelesaian 64,319 96 64,223 66,898.96% Buildings under construction
Aset Hak Guna Bangunan (HGB) 624,615 553,860 70,755 12.77% Right-to-Build Assets (HGB)
Right-to-Use Vehicle Assets
Aset Hak Guna Kendaraan (HGK) 123,077 105,644 17,433 16.50%
(HGK)
Total harga perolehan 2,004,726 1,733,694 271,032 15.63% Total Cost
2025 Annual Report 211
Page 212
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 26,735 24,326 2,409 9.90% Building
Leasehold Improvements 474,625 429,927 44,698 10.40% Leasehold Improvements
Kendaraan 34,543 29,888 4,655 15.57% Vehicles
Inventaris Kantor 362,215 306,413 55,802 18.21% Office Equipment
Total 898,118 790,554 107,564 13.61% Total
Accumulated Depreciation of HGB
Akumulasi Penyusutan Aset HGB 433,628 351,853 81,775 23.24%
Assets
Accumulated Depreciation of HGK
Akumulasi Penyusutan Aset HGK 102,793 86,253 16,540 19.18%
Assets
Total Akumulasi Penyusutan 1,434,539 1,228,660 205,879 16.76% Total Accumulated Depreciation
Nilai Buku 570,187 505,034 65,153 12.90% Book Value
Aset Tidak Berwujud - Neto Intangible Assets - Net
Aset tidak berwujud - neto tahun 2025 mencapai Rp169,12 Net intangible assets amounted to IDR169.12 billion in 2025,
miliar meningkat 31,89% dibandingkan dengan tahun 2024 increasing by 31.89% compared to IDR40.89 billion in 2024.
yang mencapai Rp40,89 miliar. Hal tersebut khususnya berasal The increase was mainly attributable to additions in acquisition
dari bertambahnya harga perolehan aset tidak berwujud costs of intangible assets amounting to IDR55.97 billion.
sebesar Rp55,97 miliar.
Tabel Aset Tidak Berwujud
Table of Intangible Assets
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Harga Perolehan 161,178 153,992 7,186 4.67% Cost
Aset tidak berwujud dalam
143,646 94,866 48,780 51.42% Intangible assets in progress
penyelesaian
Akumulasi Amortisasi 135,705 120,631 15,074 12.50% Accumulated Amortization
Nilai Buku 169,119 128,227 40,892 31.89% Book Value
Aset Lain-Lain Other Assets
Aset lain-lain tahun 2025 mencapai Rp502,82 miliar meningkat Other assets totaled IDR502.82 billion in 2025, representing
14,34% dibandingkan dengan tahun 2024 yang mencapai an increase of 14.34% compared to IDR439.75 billion in 2024.
Rp439,75 miliar. Peningkatan tersebut khususnya berasal dari The increase was primarily driven by higher accrued income
pertumbuhan pendapatan yang masih akan diterima dari pihak from related parties amounting to IDR24.38 billion.
berelasi sebesar Rp24,38 miliar.
212 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Tabel Aset Lain-Lain
Table of other Assets
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Pihak Berelasi Related Parties
Pendapatan yang masih akan
178,436 154,058 24,378 15.82% Accrued interest receivables
diterima
Lain-lain - neto 3,102 1,448 1,654 114.23% Others - net
Pihak Ketiga Third Parties
Pendapatan yang masih akan
266,233 249,236 16,997 6.82% Accrued interest receivables
diterima
Lain-lain - neto 55,053 35,006 20,047 57.27% Others - net
Total 502,824 439,748 63,076 14.34% Total
Liabilitas Liabilities
Liabilitas tahun 2025 mencapai Rp63,62 triliun meningkat Total liabilities of Bank Mandiri Taspen reached IDR63.62
8,86% dibandingkan dengan tahun 2024 yang mencapai trillion in 2025, representing an increase of 8.86% compared to
Rp58,44 triliun. Peningkatan tersebut khususnya berasal dari IDR58.44 trillion in 2024. The increase was primarily driven by
Surat Berharga yang diterbitkan sebesar 124,79% atau Rp1,50 growth in issued securities, which rose by 124.79% or IDR1.50
triliun. trillion.
Liabilitas Segera Liabilities Due Immediately
Liabilitas segera tahun 2025 mencapai Rp58,18 miliar menurun Immediate liabilities amounted to IDR58.18 billion in 2025,
93,25% dibandingkan dengan tahun 2024 yang mencapai declining significantly by 93.25% from IDR862.20 billion in
Rp862,20 miliar. Penurunan tersebut khususnya berasal dari 2024. The decrease was mainly attributable to a reduction in
liabilitas dana pensiun sebesar Rp798,70 miliar. pension fund-related liabilities amounting to IDR798.70 billion.
Tabel Liabilitas Segera
Table of Liabilities Due Immediately
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Setoran dan transfer 43,486 49,419 (5,933) (12.01%) Deposit and transfer
Liabilitas premi asuransi atas Insurance premium liabilities for
11,657 9,062 2,595 28.64%
kredit yang diberikan loans
Liabilitas Jaminan Hari Tua (JHT)
1,180 1,091 89 8.16% Pension plan liabilities
Pensiun
Liabilitas asuransi kesehatan 1,284 1,229 55 4.48% Health insurance liabilities
Liabilitas dana pensiun 507 799,205 (798,698) (99.94%) Pension funds liabilities
Liabilitas jamsostek 65 2,198 (2,133) (97.04%) Jamsostek liabilities
Total 58,179 862,204 (804,025) (93.25%) Total
2025 Annual Report 213
Page 214
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Simpanan dari Nasabah Customer Deposits
Simpanan dari nasabah tahun 2025 mencapai Rp55,03 triliun Deposits from customers totaled IDR55.03 trillion in 2025,
meningkat 6,19% dibandingkan dengan tahun 2024 yang increasing by 6.19% compared to IDR48.82 trillion in 2024.
mencapai Rp48,82 triliun. Peningkatan tersebut khususnya The increase was primarily driven by growth in time deposits
berasal dari pertumbuhan deposito berjangka sebesar Rp4,78 amounting to IDR4.78 trillion.
triliun.
Tabel Simpanan Nasabah
Table of Customer Deposits
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Giro 434,920 1,025,796 (590,876) (57.60%) Current Accounts
Tabungan 12,392,749 10,372,334 2,020,415 19.48% Saving Deposits
Deposito berjangka 42,202,904 37,426,417 4,776,487 12.76% Time Deposits
Total 55,030,573 48,824,547 6,206,026 12.71% Total
Simpanan dari Bank Lain Deposits from Other Banks
Simpanan dari bank lain tahun 2025 mencapai Rp49,79 miliar Deposits from other banks amounted to IDR49.79 billion in
menurut 93,41% dibandingkan dengan tahun 2024 yang 2025, declining by 93.41% compared to IDR755.05 billion in
mencapai Rp755,05 miliar. Penurunan tersebut khususnya 2024. The decrease was mainly due to the absence/reduction of
berasal dari terdapatnya interbank call money senilai Rp700 miliar. interbank call money transactions amounting to IDR700 billion.
Tabel Simpanan Dari Bank Lain
Tables of Deposits from other Banks
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Pihak Ketiga - Rupiah Third Parties - Rupiah
Giro 22,971 12,434 10,537 84.74% Current Acounts
Tabungan 15,818 16,119 (301) (1.87%) Saving Deposits
Interbank call money - 700,000 (700,000) (100.00%) Interbank call money
Deposito berjangka 11,000 26,500 (15,500) (58.49%) Time Deposit
Total 49,789 755,053 (705,264) (93.41%) Total
Utang Pajak Tax Payables
Utang pajak tahun 2025 mencapai Rp50,07 miliar menurun Tax payables amounted to IDR50.07 billion in 2025, decreasing
4,33% dibandingkan dengan tahun 2024 yang mencapai by 4.33% compared to IDR52.34 billion in 2024. The decline
Rp52,34 miliar. Penurunan tersebut khususnya berasal dari was primarily attributable to a decrease in income tax payable
menurunnya utang pajak penghasilan pasal 4 ayat 2 sebesar under Article 4(2) amounting to IDR1.05 billion.
Rp1,05 miliar.
214 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Tabel Utang Pajak
Table of Tax Payable
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Pajak Penghasilan: Income Tax:
Pasal 4 ayat 2 27,711 28,759 (1,048) (3.64%) Article 4 (2)
Pasal 21 2,047 2,266 (219) (9.66%) Article 21
Pasal 23 976 963 13 1.35% Article 23
Pasal 25 14,802 15,454 (652) (4.22%) Article 25
Pasal 26 1 1 - - Article 26
Pasal 29 3,628 4,056 (428) (10.55%) Article 29
Pajak Pertambahan Nilai 907 837 70 8.36% Value Added Tax
Total 50,072 52,336 (2,264) (4.33%) Total
Surat Berharga yang Diterbitkan Securities Issued
Nilai surat berharga yang diterbitkan tahun 2025 meningkat Issued securities increased by 124.79% or IDR1.50 trillion,
sebesar 124,79% atau Rp1,50 miliar dari Rp1,20 triliun di from IDR1.20 trillion in 2024 to IDR2.69 trillion in 2025. The
tahun 2024 menjadi Rp2,69 triliun di 2025. Peningkatan increase was mainly driven by the issuance of Sustainable
tersebut disebabkan adanya p Obligasi Berkelanjutan II Tahap Bonds II Phase I in 2025.
I tahun 2025.
Tabel Surat Berharga Yang Diterbitkan
Table of Securities Issued
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Obligasi Berkelanjutan I Tahap II 1,200,000 1,200,000 - - Continuing Bonds I Phase II
Obligasi Berkelanjutan II Tahap I 1,500,000 - 1,500,000 100,00% Continuing Bonds II Phase I
Dikurangi: Less:
Beban emisi yang belum
Unamortized issuance costs:
diamortisasi:
Saldo awal 907 2,435 (1,528) (62.75%) Beginning balance
Penambahan 5,238 - 5,238 100,00% Addition
Amortisasi (1,561) (1,528) (33) 2.16% Amortization
4,584 907 3,677 405.40%
Total 2,695,416 1,199,093 1,496,323 124.79% Total
2025 Annual Report 215
Page 216
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Liabilitas Imbalan Pasca Kerja Post-Employment Benefit Liabilities
Liabilitas imbalan pasca kerja tahun 2025 mencapai Rp306,61 Post-employment benefit liabilities amounted to IDR306.61
miliar, menurun 10,82% dibandingkan dengan tahun 2024 yang billion in 2025, decreasing by 10.82% compared to IDR343.82
mencapai Rp343,82 miliar. Penurunan tersebut khususnya billion in 2024. The decrease was primarily due to a reduction in
berasal dari menurunnya liabilitas kerja jangka pendek sebesar short-term employee benefit liabilities amounting to IDR53.52
Rp53,52 miliar. billion.
Liabilitas Imbalan Kerja
Table of Employee Benefit Liabilities
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Liabilitas kerja jangka pendek: 209,959 263,483 (53,524) (20.31%) Short-term employment liabilities:
Imbalan pasca kerja: Post-employment benefits:
Liabilitas program imbalan pasti 78,572 63,967 14,605 22.83% Defined benefit plan liabilities
Liabilitas jangka panjang lainnya 18,076 16,366 1,710 10.45% Other long-term liabilities
Total 306,607 343,816 (37,209) (10.82%) Total
Liabilitas Lain-Lain Other Liabilities
Liabilitas lain-lain tahun 2025 mencapai Rp106,87 miliar Other liabilities totaled IDR106.87 billion in 2025, declining by
menurun 8,17% dibandingkan dengan tahun 2024 yang 8.17% compared to IDR116.38 billion in 2024. The decrease
mencapai Rp116,38 miliar. Penurunan tersebut khususnya was mainly attributable to a reduction in unallocated insurance
berasal dari penerimaan klaim asuransi yang belum dialokasikan claim receipts amounting to IDR27.08 billion.
sebesar Rp27,08 miliar.
Liabilitas Lain-Lain
Table of Other Liabilities
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Utang kepada pihak ketiga 45,342 52,663 (7,321) (13.90%) Payable to third parties
Titipan penyelesaian transaksi 45,241 13,689 31,552 230.49% Settlement of transactions
Utang jasa profesional 12,504 14,919 (2,415) (16.19%) Payable for professional services
Utang jasa flagging 2,629 6,133 (3,504) (57.13%) Payable for flagging service
Penerimaan klaim asuransi yang Receipt of insurance claims that
381 27,462 (27,081) (98.61%)
belum dialokasikan have not been allocated
Lain-lain 775 1,519 (744) (48.98%) Others
Total 106,872 116,385 (9,513) (8.17%) Total
216 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Ekuitas Equity
Ekuitas tahun 2025 mencapai Rp9,39 triliun meningkat Total equity reached IDR9.39 trillion in 2025, representing
20,64% dibandingkan dengan tahun 2024 yang mencapai an increase of 20.64% compared to IDR7.79 trillion in 2024.
Rp7,79 triliun. Peningkatan tersebut khususnya berasal dari The increase was primarily driven by higher retained earnings,
peningkatan saldo laba yang belum ditentukan penggunaannya particularly unappropriated retained earnings amounting to
sebesar Rp1,42 triliun. IDR1.42 trillion.
Modal Ditempatkan dan Disetor Penuh Issued and Fully Paid-In Capital
Modal ditempatkan dan disetor penuh tahun 2025 dan 2024 Issued and fully paid capital remained unchanged at IDR819.30
tidak mengalami perubahan yang mencapai Rp819,30 miliar billion in both 2025 and 2024.
Tambahan Modal Disetor Additional Paid in Capital
Tambahan modal disetor tahun 2025 dan 2024 tidak mengalami Additional paid-in capital remained unchanged at IDR1.35
perubahan yang mencapai Rp1,35 triliun. trillion in both 2025 and 2024.
Pengukuran Kembali Atas Liabilitas Imbalan Kerja - Remeasurement of Employee Benefit Liabilities -
Setelah Pajak After Tax
Pengukuran kembali atas liabilitas imbalan kerja setelah pajak Remeasurement of employee benefit liabilities (net of tax)
tahun 2025 mencapai minus Rp20, miliar menurun 14,20% amounted to negative IDR20 billion in 2025, representing a
dibandingkan dengan tahun 2024 yang mencapai minus decrease of 14.20% compared to negative IDR18.35 billion in
Rp18,35 miliar. Hal tersebut disebabkan oleh penambahan 2024. This was attributable to an increase in post-employment
imbalan pascakerja sebesar Rp3 miliar. benefits amounting to IDR 3 billion.
Saldo Laba Retained Earnings
Saldo laba tahun 2025 mencapai Rp7,14 triliun meningkat Retained earnings amounted to IDR7.14 trillion in 2025,
25,64% dibandingkan dengan tahun 2024 yang mencapai increasing by 25.64% compared to IDR5.72 trillion in 2024.
Rp5,72 triliun. Peningkatan tersebut khususnya berasal The increase was primarily driven by growth in unappropriated
dari pertumbuhan saldo laba yang belum ditentukan retained earnings amounting to IDR1.42 trillion.
penggunaannya sebesar Rp1,42 triliun.
Tabel Saldo Laba
Table of Retained Earning
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Sudah ditentukan penggunaannya 163,861 163,861 - - Appropriated
Belum ditentukan penggunaannya 6,974,665 5,551,340 1,423,325 25.64% Unappropriated
Saldo laba 7,138,526 5,715,201 1,423,325 25.64% Retained Earnings
2025 Annual Report 217
Page 218
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Laporan Laba Rugi dan Penghasilan Income Statement and Other
Komprehensif Lain Comprehensive Income
Tabel Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Table of Income Statement and Other Comprehensive Income
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
PENDAPATAN DAN BEBAN OPERASIONAL OPERATIONAL INCOME AND EXPENSES
Pendapatan bunga 6,574,099 6,198,332 375,767 6.06% Interest income
Beban bunga (2,908,589) (2,756,746) (151,843) 5.51% Interest expenses
Pendapatan bunga - neto 3,665,510 3,441,586 223,924 6.51% Interest income - net
Pendapatan operasional lainnya 416,760 420,966 (4,206) (1.00% Other operating income
Pembentukan cadangan kerugian
(213,601) (47,299) (166,302) 351.60% Provision for impairment losses
penurunan nilai
Beban operasional lainnya Other operating expenses
Tenaga kerja (893,689) (872,052) (21,637) 2.48% Salaries
Umum dan administrasi (934,174) (891,946) (42,228) 4.73% General and administrative
Kerugian atas perubahan nilai Losses on changes in fair value of
(1,179) - (1,179) (100.00%)
wajar efek-efek - neto securities - net
Total Beban Operasional Lainnya (1,829,042) (1,763,998) (65,044) 3.69% Total Other Operating Expenses
LABA OPERASIONAL 2,039,627 2,051,255 (11,628) (0.57% OPERATIONAL PROFIT
Pendapatan (beban) non Non operating income (expenses)
1,453 (11,622) 13,075 (112.50%
operasional - neto - net
INCOME BEFORE TAX
LABA SEBELUM BEBAN PAJAK 2,041,080 2,039,633 1,447 0.07%
EXPENSES
Beban pajak - neto (460,000) (462,083) 2,083 (0.45% Tax expenses - net
LABA TAHUN BERJALAN 1,581,080 1,577,550 3,530 0.22% INCOME FOR THE YEAR
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos-pos yang tidak akan Items that will not be reclassified
direklasifikasi ke laba rugi: to profit or loss:
Pengukuran kembali atas liabilitas Remeasurement of post employee
(3,191) 16,995 (20,186) (118.78%
imbalan kerja benefits liabilities
Pajak penghasilan terkait 702 (3,739) 4,441 (118.78% Related income tax
Total (2,489) 13,256 (15,745) (118.78% Total
Pos-pos yang akan direklasifikasi Items that will be reclassified to
ke laba rugi: profit or loss:
Keuntungan (kerugian) neto yang
Unrealized profit (loss) from the
belum direalisasi dari peningkatan
239,026 (100,726) 339,752 (337.30% increase (decrease)in the fair value
(penurunan) nilai wajar efek-efek
of available-forsale securities
yang tersedia untuk dijual
Pajak penghasilan terkait (52,586) 22,160 (74,746) (337.30% Related income tax
Total 186,440 (78,566) 265,006 (337.30% Total
218 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Penghasilan (kerugian)
Other comprehensive income
komprehensif lain tahun berjalan 183,951 (65,310) 249,261 (381.66%
(loss) for the year – after tax
- setelah pajak
TOTAL PENGHASILAN
TOTAL COMPREHENSIVE
KOMPREHENSIF TAHUN 1,765,031 1,512,240 252,791 16.72%
INCOME FOR THE YEAR
BERJALAN
LABA PER SAHAM DASAR (nilai BASIC EARNINGS PER SHARE
964.89 962.74 2 0.22%
penuh) (full amount)
Grafik Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Graph of Income Statement and Other Comprehensive Income
(dalam triliun Rupiah / in trillions of Rupiah)
3.44 3.67 0.42 0.42 2.05 2.04 1.58 1.58 1.51 1.77
Penghasilan
Pendapatan Operasional Komprehensif Tahun
Pendapatan Bunga Neto Laba Operasional Laba Tahun Berjalan
Lainnya Berjalan
Interest Income - Net Operational Profit Income for the Year
Other Operating Income Comprehensive Income
for the Year
2024 2025
Pendapatan Bunga - Neto Interest Income - Net
Pendapatan bunga – neto tahun 2025 mencapai Rp3,66 triliun Net interest income of Bank Mandiri Taspen reached IDR3.66
meningkat 6,51% dibandingkan dengan tahun 2024 yang trillion in 2025, representing an increase of 6.51% compared to
mencapai Rp3,44 triliun. Peningkatan tersebut khususnya IDR3.44 trillion in 2024. The increase was primarily driven by
berasal dari pertumbuhan pendapatan bunga sebesar higher interest income amounting to IDR375.77 billion.
Rp375,77 miliar.
Pendapatan Bunga Interest Income
Pendapatan bunga tahun 2025 mencapai Rp6,57 triliun Interest income totaled IDR6.57 trillion in 2025, increasing
meningkat 6,06% dibandingkan dengan tahun 2024 yang by 6.06% compared to IDR6.20 trillion in 2024. The growth
mencapai Rp6,20 triliun. Peningkatan tersebut khususnya was mainly attributable to higher interest income from loans
berasal dari pertumbuhan pendapatan bunga kredit yang amounting to IDR352.36 billion.
diberikan sebesar Rp352,36 miliar.
2025 Annual Report 219
Page 220
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Tabel Pendapatan Bunga
Table of Interest Income
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Kredit yang diberikan 5,586,935 5,234,577 352,358 6,73% Loans
Efek-efek 744,844 632,325 112,519 17,79% Securities
Efek-efek yang dibeli dengan janji Securities purchased under
148,547 223,078 (74,531) (33,41%)
dijual kembali agreement to resell
Giro dan penempatan di Bank Current account and placements
71,603 92,966 (21,363) (22,98%)
Indonesia with Bank Indonesia
Current account and placement
Giro dan penempatan di bank lain 22,170 15,386 6,784 44.09%
with other banks
Total 6,574,099 6,198,332 375,767 6.06% Total
Beban Bunga Interest Expense
Beban bunga tahun 2025 mencapai Rp2,91 triliun meningkat Interest expense amounted to IDR2.91 trillion in 2025,
5,58% dibandingkan dengan tahun 2024 yang mencapai increasing by 5.58% compared to IDR2.76 trillion in 2024. The
Rp2,76 triliun. Peningkatan tersebut berasal dari kenaikan increase was primarily driven by higher interest expense on
beban bunga deposito yang diterima sebesar Rp220,08 miliar. time deposits amounting to IDR220.08 billion.
Tabel Beban Bunga
Table of Interest Expenses
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Deposito 2,282,122 2,062,040 220,082 10.67% Deposits
Pinjaman yang diterima 330,020 393,813 (63,793) (16.20%) Borrowings
Tabungan 137,066 143,024 (5,958) (4.17%) Savings Accounts
Surat berharga yang diterbitkan 140,101 132,991 9,110 6.85% Securities issued
Interbank Call Money 12,126 12,853 (727) (5.66%) Interbank Call Money
Giro 6,646 6,423 223 3.47% Current account
Repo 508 5,602 (5,094) (90.93%) Repo
Total 2,908,589 2,756,746 153,843 5.58% Total
*) Setelah reklasifikasi
*) Reclassified
Pendapatan Operasional Lainnya Other Operational Income
Pendapatan operasional lainnya tahun 2025 mencapai Other operating income reached IDR416.70 billion in 2025,
Rp416,70 miliar menurun 1,00% dibandingkan dengan tahun representing a decrease of 1.00% compared to IDR420.97
2024 yang mencapai Rp420,97 miliar. Penurunan tersebut billion in 2024. The decline was mainly due to lower recoveries
khususnya berasal dari penurunan penerimaan pokok kredit from written-off loans amounting to IDR45.57 billion.
hapus buku sebesar Rp45,57 miliar.
220 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Tabel Pendapatan Operasional Lainnya
Table of Other Operating Income
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Pendapatan jasa administrasi dan Income from administration and
164,522 136,479 28,043 20.55%
asuransi insurance services
Penerimaan pokok kredit hapus
110,627 156,200 (45,573) (29.18%) Recovery from write-off
buku
Income from e-channel
Pendapatan transaksi e-channel 59,353 50,921 8,432 16.56%
transaction
Pendapatan denda dan penalti
Fines and penalties income from
dari pelunasan kredit sebelum 30,221 44,264 (31.73%)
(14,043) loan prepayment
jatuh tempo
Pendapatan administrasi Administration income on
11,701 8,653 35.22%
simpanan nasabah 3,048 customer’s deposit
Keuntungan penjualan efek-efek 9,170 1,355 7,815 576.75% Gain on sale of securities
Pendapatan atas transaksi dari Income from transaction on
6,826 5,123 33.24%
simpanan nasabah 1,703 customer’s deposit
Pendapatan dari penalti tabungan Income from penalties of saving
6,383 5,628 755 13.42%
dan deposito berjangka and time deposits
Penerimaan kembali atas bunga Recovery of interest from written-
1,259 1,784 (525) (29.43%)
kredit yang telah dihapusbukukan off loans
Lain-lain 16,698 10,559 6,139 58.14% Others
Total 416,760 420,966 (4,206) (1.00%) Total
Beban Operasional Lainnya Other Operating Expenses
Beban operasional lainnya tahun 2025 mencapai Rp1,83 triliun Other operating expenses amounted to IDR1.83 trillion in
meningkat 3,69% dibandingkan dengan tahun 2024 yang 2025, increasing by 3.69% compared to IDR1.76 trillion in
mencapai Rp1,76 triliun. Peningkatan tersebut khususnya 2024. The increase was primarily attributable to higher general
berasal dari kenaikan beban umum dan administrasi sebesar and administrative expenses amounting to IDR42.23 billion.
Rp42,23 miliar.
Laba Operasional Operating Income
Laba operasional tahun 2025 mencapai Rp2,04 triliun Operating profit reached IDR2.04 trillion in 2025, slightly
menurun 0,57% dibandingkan dengan tahun 2024 yang decreasing by 0.57% compared to IDR2.05 trillion in 2024. The
mencapai Rp2,05 miliar. Hal tersebut khususnya berasal dari decline was mainly driven by higher allowance for impairment
meningkatnya pembentukan cadangan kerugian penurunan losses amounting to IDR166.30 billion.
nilai sebesar Rp166,30 miliar.
Pendapatan Non Operasional - Neto Non-Operating Income (Expenses) - Net
Pendapatan non operasional - neto tahun 2025 mencapai Net non-operating income amounted to IDR1.45 billion in
Rp1,45 miliar meningkat 112,50% dibandingkan dengan tahun 2025, increasing by 112.50% compared to a net non-operating
2024 yang mencatatkan beban non operasional - neto sebesar expense of IDR11.62 billion in 2024. The improvement was
Rp11,62 miliar. Hal tersebut khususnya berasal dari kenaikan mainly driven by higher other non-operating income amounting
pendapatan non operasional lainnya sebesar Rp12,41 miliar. to IDR12.41 billion.
2025 Annual Report 221
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Tabel Pendapatan (Beban) Non Operasional - Neto
Table of Non-Operating Income (Expenses) - Net
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Sumbangan (2,431) (2,981) 550 (18.45%) Donations
Kegiatan olahraga dan kesenian (1,027) (1,173) 146 (12.45%) Sports and arts activities
Banten, sesari (584) (564) (20) 3.55% Banten, sesari
Keuntungan (kerugian) penjualan
Profit (loss) on sale and disposal of
dan pelepasan aset tetap dan - 7 (7) (100.00%)
fixed assets and inventory
inventaris
Lainnya - neto 5,495 (6,911) 12,406 (179.51%) Others - net
Total - neto 1,453 (11,622) 13,075 (112.50%) Total - net
Laba Sebelum Beban Pajak Income Before Tax Expenses
Laba sebelum pajak tahun 2025 mencapai Rp2,04 triliun Income before tax reached IDR2.04 trillion in 2025, increasing
meningkat 0,07% dibandingkan dengan tahun 2024 yang marginally by 0.07% compared to IDR2.039 trillion in 2024.
mencapai Rp2,039 triliun. Peningkatan laba sejalan dengan The increase was in line with higher interest income amounting
peningkatan pendapatan bunga sebesar Rp223,93 miliar. to IDR223.93 billion.
Beban Pajak Tax Expenses
Beban pajak tahun 2025 mencapai Rp460,00 miliar menurun Tax expense amounted to IDR460.00 billion in 2025, decreasing
0,45% dibandingkan dengan tahun 2024 yang mencapai by 0.45% compared to IDR462.08 billion in 2024. The decrease
Rp462,08 miliar. Hal ini sejalan dengan penurunan pajak was mainly attributable to a reduction in deferred tax expense
tangguhan sebesar Rp2,08 miliar. amounting to IDR2.08 billion.
Tabel Beban Pajak - Neto
Table of tax Expense - Net
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Beban pajak kini dari Current tax expense of
Pajak kini 385,848 371,373 14,475 3.90% Current year
Tahun lalu dari hasil
- 1,770 (1,770) (100.00%) Last year from tax audit results
pemeriksaan pajak
Pajak tangguhan 74,152 88,940 (14,788) (16.63%) Deffered tax
Total 460,000 462,083 (2,083) (0.45%) Total
222 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Laba Tahun Berjalan Income for the Year
Laba tahun berjalan mengalami peningkatan 0,22% dari Income for the year increased by 0.22%, from IDR1.577 trillion
Rp1,577 triliun di tahun 2024 menjadi Rp1,581 triliun di tahun in 2024 to IDR1.581 trillion in 2025. The increase was primarily
2025. Hal tersebut karena meningkatnya jumlah pendapatan driven by higher interest income, which rose by IDR375.77
bunga yaitu sebesar Rp375,77 miliar di tahun 2025 yang billion in 2025 compared to IDR6.20 trillion in 2024.
sebelumnya sebesar Rp6,20 triliun di tahun 2024.
Penghasilan (Kerugian) Komprehensif Lain Other Comprehensive Income (Loss) for the Year
Tahun Berjalan - Setelah Pajak – After Tax
Penghasilan komprehensif lain tahun berjalan - setelah pajak Other comprehensive income for the year, after tax, amounted
tahun 2025 mencapai Rp183,95 miliar meningkat 381,66% to IDR183.95 billion in 2025, increasing by 381.66% compared
dibandingkan dengan tahun 2024 yang mencatatkan kerugian to a loss of IDR65.31 billion in 2024.
sebesar Rp65,31 miliar.
Total Penghasilan Komprehensif Tahun Berjalan Total Comprehensive Income for the Year
Total penghasilan komprehensif tahun berjalan mengalami Total comprehensive income increased by 16.72%, from
peningkatan 16,72% dari Rp1,51triliun di tahun 2024 menjadi IDR1.51 trillion in 2024 to IDR1.77 trillion in 2025. The increase
Rp1,77 di tahun 2025. Peningkatan tersebut sejalan dengan was in line with the improvement in profit for the year.
meningkatnya laba tahun berjalan.
Laba Per Lembar Saham Basic Earnings Per Share
Laba per saham dasar dihitung dengan membagi laba tahun Basic earnings per share are calculated by dividing profit for
berjalan dengan rata-rata tertimbang jumlah saham biasa the year by the weighted average number of ordinary shares
yang beredar pada tahun bersangkutan. Laba per saham dasar outstanding during the period. Basic earnings per share in 2025
tahun 2025 mencapai Rp964,89 mengalami peningkatan amounted to IDR964.89, increasing from IDR962.74 in 2024.
dibandingkan dengan tahun 2024 yang mencapai Rp962,74.
Laporan Arus Kas Cash Flow Report
Tabel Laporan Arus Kas
Table of Cash Flow Report
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOW FROM OPERATING ACTIVITIES
Penerimaan dari pendapatan
6,518,595 6,191,172 327,423 5.29% Receipts from interest income
bunga
Pembayaran beban bunga (2,880,909) (2,754,273) 126,636 4.60% Payment of interest expenses
Penerimaan pendapatan
413,401 431,935 (18,534) (4.29%) Receipt of other operating income
operasional lainnya
2025 Annual Report 223
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Pembayaran beban tenaga kerja (934,073) (912,580) 21,493 2.36% Payment of salaries expense
Pembayaran beban umum dan Payment of general and
(676,290) (674,512) 1,777 0.26%
administrasi administrative expenses
Penerimaan (pembayaran)
Receipt (payment) of non-
pendapatan non operasional – 1,249 (4,455) 5,704 128.04%
operational income – net
netto
Pembayaran pajak penghasilan
(386,928) (390,759) 3,831 (0.98%) Payment of corporate income tax
badan
Arus kas operasional sebelum
Cash flow before changes in
perubahan atas aset dan liabilitas 2,055,045 1,886,528 168,518 8.93%
operating assets and liabilities
operasi
(Kenaikan)/penurunan aset (Increase)/decrease in operating
operasi: assets:
Efek-efek diukur pada nilai Securities are measured at fair
(639,755) - (639,755) (100.00%)
wajar melalui laba rugi value through profit or loss
Efek-efek yang dibeli dengan Securities purchased under
262,086 5,201,686 (4,939,600) (94.96%)
janji dijual kembali agreement to resell
Kredit yang diberikan (4,529,985) (5,236,035) 706,050 (13.48%) Loans
Biaya dibayar di muka (13,868) 1,582 (15,450) (976.61%) Prepaid expenses
Aset lain-lain (31,719) (5,655) (26,064) 460.90% Other assets
Kenaikan (penurunan) liabilitas Increase (decrease) in operating
operasi: liabilities:
Liabilitas segera (804,025) (405,317) (398,708) 98.37% Liabilities due immediately
Simpanan nasabah Deposits from customers
Giro (590,876) 74,375 (665,251) (894.37%) Current accounts
Tabungan 2,020,413 1,817,597 202,816 11.16% Saving deposits
Deposito 4,776,488 1,955,959 2,820,529 144.20% Deposits
Simpanan dari bank lain (705,264) 397,192 (1,102,456) (277.56%) Deposits from other banks
Efek-efek yang dijual dengan Securities sold under
(225,076) 225,076 (450,154) (200.00%)
janji dibeli kembali agreements to repurchase
Utang pajak (1,184) (11,333) (10,149) (89.55%) Taxes payable
Liabilitas lain-lain (16,946) (14,907) 2,037 13.66% Other liabilities
Kas neto yang dihasilkan dari Net cash generated from
1,555,334 5,886,748 (4,331,414) (73.58%)
aktivitas operasi operating activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOW FROM INVESTING ACTIVITIES
Pembelian aset tetap (182,878) (85,384) 97,494 114.18% Acquisition of fixed assets
Penjualan aset tetap - 7 (7) (100.00%) Sale of fixed assets
224 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Pembelian aset tidak berwujud (55,966) (104,697) 48,731 (46.54%) Acquisition of intangible assets
Perolehan aset hak guna (70,755) (58,188) 12,567 21.60% Acquisition of use rights assets
Pembelian efek-efek yang Purchase of securities at fair value
diukur pada nilai wajar melalui (3,999,845) (1,588,379) 2,441,466 151.82% through other comprehensive
penghasilan komprehensif lain income
Pembelian efek-efek yang diukur Purchase of securities at
(18,936,812) (9,286,685) 9,650,127 103.91%
pada biaya perolehan diamortisasi amortized cost
Penerimaan dari efek-efek yang
23,538,788 6,415,504 17,123,284 266.90% Proceeds from matured securities
telah jatuh tempo
Penerimaan dari penjualan efek-
Proceeds from the sale of
efek yang diukur pada nilai wajar
- 205,305 (205,305) (100.00%) securities at fair value through
melalui penghasilan komprehensif
other comprehensive income
lain
Kas neto yang (digunakan untuk)/ Net cash (used in) provided by
292,532 (4,502,517) 4,795,049 106.50%
diperoleh dari aktivitas investasi investing activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Penerimaan dari pinjaman yang
3,750,000 1,750,000 2,000,000 114.29% Proceeds from borrowings
diterima
Pembayaran atas pinjaman yang
(4,500,000) (250,000) 4,250,000 1.700.00% Payment of borrowings
diterima
Penerimaan atas penerbitan surat Proceed from issuance of
1,500,000 - 2,600,000 236.36%
berharga securities
Pembayara atas surat berharga
- (1,100,000) 1,100,000 (100.00%) Payment of securities issued
yang diterbitkan
Pembayaran dividen (157,755) (140,940) 16,815 11.93% Payments of dividend
Pembayaran liabilitas sewa (49,503) (48,450) 1,053 2.17% Payment of lease liabilities
Biaya emisi dari surat berharga Payment of securities issuance
(5,238) - (5,238) (100.00%)
yang diterbitkan costs
Kas neto yang diperoleh dari/
Net cash provided by financing
(digunakan untuk) aktivitas 537,504 210,610 326,895 155.21%
activities
pendanaan
NET INCREASE (DECREASE)
KENAIKAN (PENURUNAN)
2,385,370 1,594,841 790,529 49.57% IN CASH AND CASH
NETO KAS DAN SETARA KAS
EQUIVALENTS
CASH AND CASH
KAS DAN SETARA KAS AWAL
5,487,375 3,892,534 1,594,841 40.97% EQUIVALENTS AT THE
TAHUN
BEGINNING OF YEAR
CASH AND CASH
KAS DAN SETARA KAS AKHIR
7,872,745 5,487,375 2,385,370 43.47% EQUIVALENTS AT THE END OF
TAHUN
YEAR
Cash and cash equivalent consist
Kas dan setara kas terdiri dari:
of:
2025 Annual Report 225
Page 226
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) / (IDR) (%)
Kas 152,993 137,382 15,611 11.36% Cash
Current accounts with Bank
Giro pada Bank Indonesia 1,283,107 3,122,333 (1,839,226) (58.91%)
Indonesia
Giro pada bank lain 74,756 47,978 26,778 55.81% Current accounts with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain - jangka waktu jatuh and other banks – maturities of 3
6,361,889 2,179,682 4,182,207 191.87%
tempo 3 bulan atau kurang sejak months or less from the date of
tanggal perolehan acquisition
Total kas dan setara kas 7,872,745 5,487,375 2,385,370 43.47% Total cash and cash equivalent
Grafik Laporan Arus kas
Graph of Cash Flow
(dalam jutaan Rupiah / in IDR million)
5.89 1.56 0.29 0.21 0.54
(4.50)
Kas neto yang (digunakan Kas neto yang diperoleh dari/
Kas neto yang dihasilkan dari untuk)/ diperoleh dari aktivitas (digunakan untuk) aktivitas
aktivitas operasi investasi pendanaan
Net cash generated from Net cash (used in) provided by Net cash provided by financing
operating activities investing activities activities
2024 2025
Arus Kas dari Aktivitas Operasi Cash Flows from Operating Activities
Selama tahun 2025 kas neto yang diperoleh dari aktivitas Net cash generated from operating activities of Bank Mandiri
operasi Bank Mandiri Taspen sebesar Rp1.55 triliun menurun Taspen amounted to IDR1.55 trillion in 2025, representing a
sebesar Rp4,33 triliun dibandingkan dengan tahun 2024 decrease of IDR4.33 trillion compared to IDR5.87 trillion in
dengan kas neto yang dihasilkan dari aktivitas operasi sebesar 2024. The decline was primarily attributable to a decrease in
Rp5,87 triliun. Hal tersebut dipengaruhi oleh Penurunan atas securities purchased under agreements to resell (reverse repo).
Efek-efek yang dibeli dengan janji dijual kembali
226 Laporan Tahunan 2025
Page 227
PT Bank Mandiri Taspen Arus Kas dari Aktivitas Investasi Cash Flows from Investing Activities Selama tahun 2025 kas neto yang diperoleh dari aktivitas Net cash generated from investing activities amounted to investasi Bank Mandiri Taspen sebesar Rp292.53 miliar meningkat IDR292.53 billion in 2025, increasing by IDR4.79 trillion sebesar Rp4,79 triliun dibandingkan dengan tahun 2024 dengan compared to a net cash outflow of IDR4.50 trillion in 2024. The penggunaan kas neto dari aktivitas investasi sebesar Rp4,50 triliun. increase was mainly driven by higher proceeds from matured Peningkatan arus kas dari aktivitas investasi terutama dipengaruhi securities. peningkatan Penerimaan dari efek-efek yang telah jatuh tempo. Arus Kas dari Aktivitas Pendanaan Cash Flows from Financing Activities Kas neto yang diperoleh dari aktivitas pendanaan di tahun Net cash generated from financing activities amounted to 2025 sebesar Rp537.50 miliar meningkat sebesar Rp326,90 IDR537.50 billion in 2025, increasing by IDR326.90 billion miliar dari tahun 2024 dengan kas neto yang diperoleh dari compared to IDR210.61 billion in 2024. The increase was aktivitas pendanaan sebesar Rp210,61 miliar. Peningkatan primarily driven by proceeds from borrowings and issuance of ini diakibatkan dari penerimaan pinjaman yang diterima dan debt securities. Penerimaan atas penerbitan surat berharga. Kemampuan Membayar Utang dan Ability to Pay Debt and Receivables Kolektibilitas Piutang Collectibility Secara keseluruhan kemampuan Bank Mandiri Taspen dalam Overall, the Bank’s capacity to meet its obligations and membayar utang dan menjaga kolektibilitas piutang masih maintain receivables collectibility remained well preserved. This dapat terjaga dengan baik. Hal ini ditunjukkan dari rasio is reflected in the Bank’s capital adequacy ratio, which remains kecukupan modal Bank yang sangat jauh dari ketentuan significantly above regulatory requirements in line with its risk regulator sesuai dengan profil risiko. profile. Rasio kecukupan modal Bank posisi akhir tahun 2025 mencapai As of year-end 2025, the Capital Adequacy Ratio (CAR) 30,47% jauh lebih tinggi dari ketentuan regulator untuk Bank stood at 30.47%, substantially higher than the regulatory dengan Profil Risiko (peringkat komposit 2) di kisaran 14%. minimum requirement of approximately 14% for banks with a Kolektibilitas Bank juga masih sangat baik yang merupakan Composite Risk Rating of 2. In addition, asset quality remained hasil dari prudential banking yang telah dijalankan selama strong, supported by prudent banking practices implemented tahun 2025. Rasio Non Performing Loan (NPL) Net dapat throughout 2025, with net Non-Performing Loan (NPL) dijaga di angka 0,32%. maintained at 0.32%. Kemampuan Membayar Utang Ability to Pay Debt Kemampuan Bank Mandiri Taspen dalam memenuhi seluruh Mandiri Taspen’s ability to fulfill all obligations, both long-term kewajiban baik kewajiban jangka panjang maupun jangka and short-term, is measured through several ratios, including pendek, diukur melalui beberapa rasio, antara lain rasio likuiditas, the liquidity ratio, solvency ratio, and profitability ratio also the rasio solvabilitas, dan rasio rentabilitas serta pemenuhan hak- fulfillment of the rights of creditors and the ability to pay debts hak kreditur dan kemampuan membayar utang dari efek yang of the securities issued. diterbitkan. Perlindungan Hak Kreditur Protection of Creditors’ Rights Pemenuhan hak-hak kreditur di Bank Mandiri Taspen tertuang The fulfillment of creditors’ rights is governed under internal dalam Standar Prosedur Asset and Liability Management policies, including Asset and Liability Management Standard dan Petunjuk Teknis Penerbitan Obligasi, Petunjuk Teknis Procedures, Technical Guidelines for Bond Issance, Bilateral Penghimpunan Bilateral Loan, dan Petunjuk Teknis Penerbitan Loan Arrangements, and issuance of Negotiable Certificates Sertifikat Deposito Tanpa Warkat (Negotiable Certifcate of Deposit (NCD) Scripless. These frameworks serve as of Deposito-NCD Scripless). Pemenuhan hak-hak kreditur operational guidelines to ensure the protection of creditors’ digunakan sebagai pedoman dalam melakukan pinjaman rights and to maintain creditor confidence in the Bank. kepada kreditur untuk menjaga terpenuhinya hak-hak dan menjaga kepercayaan kreditur terhadap Bank Mandiri Taspen. 2025 Annual Report 227
Page 228
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Kemampuan Membayar Utang Jangka Pendek Ability to Pay Short-Term Debt (Bank Liquidity)
(Likuiditas Bank)
Loan to Funding Ratio (LFR) merupakan rasio likuiditas The Loan to Funding Ratio (LFR) had represented a liquidity
yang digunakan untuk mengukur kemampuan Bank dalam ratio used to measure the Bank’s ability to meet its short-term
memenuhi kewajiban jangka pendek melalui keseimbangan obligations through a balance between loan disbursement and
antara penyaluran kredit dan sumber pendanaan, yaitu funding sources, namely the comparison between total loans and
perbandingan antara total kredit dengan total dana pihak ketiga total third-party funds (DPK) and other funding sources. Based
dan sumber pendanaan lainnya. Berdasarkan ketentuan OJK on the provisions issued by the Financial Services Authority
melalui POJK No. 42/POJK.03/2016 sebagaimana telah diubah (OJK) under Regulation No. 42/POJK.03/2016, as most recently
terakhir dengan POJK No. 27/POJK.03/2020, kisaran target amended by Regulation No. 27/POJK.03/2020, the target LFR
LFR bagi bank umum berada pada rentang 78% hingga 92%, range for commercial banks had been set at 78% to 92%. This
yang mencerminkan keseimbangan antara fungsi intermediasi range reflected a balance between the intermediation function
dan kecukupan likuiditas guna mendukung pertumbuhan kredit and liquidity adequacy, in order to support sustainable credit
secara berkelanjutan dengan tetap menjaga stabilitas likuiditas. growth while maintaining liquidity stability.
Tabel Rasio Likuiditas
Table of Liquidity Ratio
(dalam % / in %)
Perubahan
Rasio Likuiditas 2025 2024 Liquidity Ratio
Changes
Loan to Funding Ratio (LFR) 88.96% 93.09% (4.13%) Loan to Funding Ratio (LFR)
Pada tahun 2025 tingkat likuiditas Bank Mandiri Taspen sangat In 2025, Bank Mandiri Taspen’s liquidity position had remained
terjaga yang diukur melalui Loan to Funding Ratio (LFR) yang well maintained, as reflected in its Loan to Funding Ratio (LFR),
stabil pada angka 88,96%, mengalami penurunan dibandingkan which stood at a stable level of 88.96%, decreasing from
LFR tahun 2024 sebesar 93,09%. Posisi LFR tahun 2025 yang 93.09% in 2024. The 2025 LFR position of 88.96% was within
sebesar 88,96% tersebut berada dalam kisaran yang ditetapkan the range stipulated by the Financial Services Authority (OJK)
oleh OJK melalui POJK No. 27/POJK.03/2020, yaitu sebesar under Regulation No. 27/POJK.03/2020, namely 78% to 92%,
78% hingga 92%, sehingga mencerminkan keseimbangan yang thereby reflecting a sound balance between loan disbursement
baik antara penyaluran kredit dan penghimpunan dana pihak and the mobilization of third-party funds (DPK). The decline
ketiga. Penurunan LFR pada tahun 2025 juga mengindikasikan in LFR in 2025 also indicated an improvement in the Bank’s
perbaikan posisi likuiditas yang memberikan ruang lebih liquidity position, providing greater capacity for the Bank to
memadai bagi Bank untuk mendukung ekspansi kredit secara support selective credit expansion while continuing to uphold
selektif dengan tetap mengedepankan prinsip kehati-hatian. prudential principles.
Kemampuan Membayar Utang Jangka Panjang Ability to Pay Long Term Debt
(Solvabilitas Bank) (Bank Solvability)
Bank Mandiri Taspen mengukur solvabilitas melalui rasio Bank Mandiri Taspen measures solvency through the Bank’s
permodalan Bank. Bank Mandiri Taspen memastikan kecukupan capital ratio. Bank Mandiri Taspen ensures the Bank’s capital
modal Bank untuk dapat memenuhi risiko kredit, risiko pasar adequacy to be able to meet credit risk, market risk and
dan risiko operasional yang tercermin dari Rasio Kecukupan operational risk which was reflected in the Capital Adequacy
Modal (Capital Adequacy Ratio/CAR). Ratio (CAR).
Tabel Rasio Solvabilitas
Table of Solvency Ratio
(dalam % / in %)
Perubahan
Rasio Solvabilitas 2025 2024 Solvency Ratio
Changes
Capital Adequacy Ratio (CAR) 30.47% 27.43% 3.04% Capital Adequacy Ratio (CAR)
228 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
CAR adalah rasio modal terhadap aset tertimbang menurut CAR is the ratio of capital to risk-weighted assets (RWA). In
risiko (Risk-Weighted Assets-RWA). Pada tahun 2025, 2025, the Bank’s Capital Adequacy Ratio reached 30.47%,
Rasio Kecukupan Modal Bank mencapai 30,47%, mengalami an increase compared to the 2024 Capital Adequacy Ratio of
peningkatan jika dibandingkan dengan Rasio Kecukupan Modal 27.43%. In accordance with Bank Indonesia Regulation (PBI)
tahun 2024 sebesar 27,43%. Sesuai dengan Peraturan Bank Number 20/04/PBI/2018, the minimum Capital Adequacy Ratio
Indonesia (PBI) Nomor 20/04/PBI/2018, Rasio Kecukupan set by the Financial Services Authority (OJK) is 14%. With the
Modal minimum yang ditetapkan OJK adalah sebesar 14%. Bank’s adequacy ratio at 30.47%, the Bank’s capital structure
Dengan rasio kecukupan Bank berada pada tingkat 30,47%, has the capability to cover possible risks, namely market risk,
struktur permodalan Bank memiliki kapabilitas untuk mengcover credit risk, and operational risk, where the ratio is higher
risiko-risiko yang mungkin terjadi, yakni risiko pasar, risiko kredit than the OJK minimum adequacy ratio and the Bank’s capital
dan risiko operasional dimana rasio tersebut lebih tinggi dari structure has complied with OJK Regulations. This means that
rasio kecukupan minimum OJK dan struktur modal Bank sudah Bank Mandiri Taspen has managed the Bank’s capital well and
memenuhi Peraturan OJK. Hal ini berarti bahwa Bank Mandiri has sufficient capital to protect against solvency risk.
Taspen telah mengelola dengan baik modal Bank dan memiliki
kecukupan modal untuk melindungi dari risiko solvabilitas.
Kemampuan Membayar Utang Dari Efek Yang Ability to Pay Debt from Securities Issued
Diterbitkan
Kemampuan membayar utang juga dapat tercermin The ability to pay debts can also be reflected based on the rating
berdasarkan peringkat dari efek yang diterbitkan Bank Mandiri of the securities issued by Bank Mandiri Taspen, namely bonds.
Taspen yaitu obligasi. Efek yang diterbitkan secara rutin dinilai Securities issued regularly are assessed by rating agencies to
oleh lembaga pemeringkatan guna mendukung kelayakan efek. support the eligibility of the securities. The quality of securities
Kualitas efek sangat ditentukan oleh kemampuan perusahaan is largely determined by the ability of the issuing company to
penerbit efek dalam membayar efek nya pada saat jatuh tempo pay for the securities at maturity and their ability to pay interest
dan kemampuannya membayar bunga atau kupon selama or coupons during the period of issuance of the securities.
jangka waktu penerbitan efek tersebut.
Tabel Kemampuan Membayar Hutang dari Efek Yang Diterbitkan
Table of Ability to Pay Debt from Securities Issued
Peringkat
Rank
Uraian Description
2025 2024
Obligasi Berkelanjutan I Tahap II Tahun AAA(idn) oleh Pefindo AA(idn) Oleh Fitch Continuous Bonds I Phase II Year 2021
2021 Seri A AAA(idn) by Pefindo AA(idn) by Fitch Series A
Obligasi Berkelanjutan I Tahap II Tahun AAA(idn) oleh Pefindo AA(idn) Oleh Fitch Continuous Bonds I Phase II Year 2021
2021 Seri B AAA(idn) by Pefindo AA(idn) by Fitch Series B
Tabel Arti Peringkat Efek Yang Diterbitkan
Table of Published Securities rating Meaning
Lembaga Pemeringkat Peringkat Arti Peringkat
Rating Agencies Rank Rating Meaning
Kemampuan pihak yang berutang (obligor) untuk memenuhi komitmen keuangan jangka panjang
atas surat utang tersebut, dibandingkan dengan obligor lain di Indonesia, dinilai sangat unggul
PEFINDO AAA (idn)
The ability of the debtor to fulfill long-term financial commitments on the debt securities, compared
to other obligors in Indonesia, is considered very superior.
2025 Annual Report 229
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Rasio Keuangan Lain Other Financial Ratios
Rasio keuangan lain Bank Mandiri Taspen antara lain adalah Other financial ratios of Bank Mandiri Taspen include the
rasio rentabilitas. Rentabilitas adalah sebuah kemampuan yang rentability ratio. Rentability is an ability possessed by Bank
dimiliki Bank Mandiri Taspen untuk menghasilkan laba. Rasio Mandiri Taspen to generate profit. The rentability ratio is
rentabilitas diukur melalui rasio-rasio berikut ini: measured through the following ratios:
Tabel Rasio Rentabilitas
Table of Rentability Ratio
(dalam % / in %)
Perubahan
Rasio Rentabilitas 2025 2024 Rentability Ratio
Changes
Return on Assets (ROA) 2.98% 3.26% (0.28%) Return on Assets (ROA)
Return on Equity (ROE) 18.90% 22.89% (3.99%) Return on Equity (ROE)
Net Interest Margin (NIM) 5.42% 5.56% (0.14%) Net Interest Margin (NIM)
Beban Operasional terhadap Operational Cost of Operating
70.85% 69.02% 1.83%
Pendapatan Operasional (BOPO) Income (BOPO)
Return on Assets (ROA) Return on Assets (ROA)
Rasio Return on Asset (ROA) turun pada posisi bulan ROA decreased by 0.28% to 2.98% as of December 2025,
Desember 2025 sebesar 0,28% atau ke posisi sebesar 2,98% compared to 3.26% in 2024. This decrease was attributable
dibanding periode yang sama di tahun 2024 sebesar 3,26%. to profit realization in 2025 that did not meet the established
Hal ini disebabkan karena tahun 2025 realisasi laba yang tidak target.
mencapai target.
Return on Equity (ROE) Return on Equity (ROE)
Rasio Return on Equity (ROE) mengalami penurunan 3,99% ROE decreased by 3.99% to 18.90% compared to 22.89% in
menjadi sebesar 18,90% dibandingkan periode yang sama 2024. This was attributable to non-recurring other operating
tahun 2024 sebesar 22,89%. Hal ini disebabkan oleh income from insurance claim recoveries that did not meet the
pendapatan operasional selain bunga non recurring atas target in the fourth quarter.
recovery pembayaran asuransi yang belum tercapai target di
kuartal empat ini.
Net Interest Margin (NIM) Net Interest Margin (NIM)
Rasio Net Interest Margin (NIM) mengalami penurunan pada NIM declined by 0.14% to 5.42% as of December 2025,
posisi bulan Desember 2025 sebesar 0,14% atau ke posisi compared to 5.56% in 2024. The decrease was due to a decline
sebesar 5,42% dibandingkan periode yang sama tahun 2024 in interest income relative to earning assets, which constrained
sebesar 5,56%. Hal ini dikarenakan penurunan pendapatan NIM growth.
bunga terhadap aset produktif Bank Mandiri Taspen cukup
tinggi sehingga belum mampu menjaga pertumbuhan NIM.
Beban Operasional Terhadap Pendapatan Operational Cost of Operating Income (BOPO)
Operasional (BOPO)
Rasio BOPO pada posisi bulan Desember 2025 sebesar BOPO ratio as of December 2025 was recorded at 70.85%,
70,85% meningkat sebesar 1,83% dari periode yang sama representing an increase of 1.83% compared to the same period in
tahun 2024 sebesar 69,02%. Peningkatan tersebut disebabkan 2024 of 69.02%. The increase was attributable to higher operating
beban operasional tahun berjalan lebih besar dari tahun lalu. expenses in the current year compared to the previous year.
230 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Kolektibilitas Piutang Receivable Collectability
Kolektibilitas Kredit Bank terlihat dari total kredit bermasalah Loan collectibility is reflected in Non-Performing Loans (NPL).
(Non Performing Loan/NPL). Rasio Kredit Bermasalah atau NPL As of year-end 2025, gross and net NPL ratios were recorded at
gross dan NPL nett akhir tahun 2025 masing-masing sebesar 0.63% and 0.32%, respectively, compared to 0.38% and 0.14%
0,63% dan 0,32% meningkat dari tahun 2024 yaitu sebesar in 2024. Despite the increase, asset quality remains well within
0,38% dan 0,14%, namun demikian kualitas kredit Bank masih the regulatory threshold of a maximum 5% in accordance with
jauh dari ketentuan regulator sebesar maksimal 5%, sesuai POJK No. 15/POJK.03/2017.
POJK Nomor 15/POJK.03/2017 tentang Penetapan Status dan
Tindak Lanjut Pengawasan Bank Umum.
Tabel Rasio Non Performing Loan (NPL)
Table of Non Performing Loan (NPL) Ratio
(dalam % / in %)
Perubahan
Rasio 2025 2024 Ratio
Changes
Non Performing Loan (NPL) Gross 0.63% 0.38% 0.25% Non Performing Loan (NPL) Gross
Non Performing Loan (NPL) Nett 0.32% 0.14% 0.18% Non Performing Loan (NPL) Nett
Kualitas kredit Bank dibagi berdasarkan tingkat kolektibilitasnya, The quality of the Bank’s loans is divided based on their
yaitu ke dalam kelompok lancar, dalam perhatian khusus, collectability, namely current, special mention, substandard,
kurang lancar, diragukan, dan macet. Adapun, tujuan dari doubtful, and loss groups. The purpose of classifying loans is
pengklasifikasian kredit tersebut adalah agar bank dapat so that banks can routinely monitor the loans that have been
secara rutin melakukan monitoring terhadap kredit-kredit yang disbursed.
telah disalurkan.
Kualitas kredit yang diberikan berdasarkan kolektibilitas The quality of credit provided based on collectibility in
sesuai peraturan Bank Indonesia dan Otoritas Jasa Keuangan accordance with Bank Indonesia and Financial Services
diuraikan sebagai berikut. Authority regulations is described as follows.
Tabel Kualitas Kredit Yang Diberikan Berdasarkan Kolektibilitas
Table of Credit Quality Given Based on Collectibility
(dalam jutaan Rupiah / in IDR million)
Dalam
Kurang
Perhatian
Uraian Lancar Lancar Diragukan Macet
Khusus Total
Description Current Sub Doubtful Loss
Special
Standard
Mention
31 Desember 2025
December 31, 2025
Pihak Berelasi - Rupiah
Related Parties - Rupiah
Modal Kerja
225 - - - - 225
Working Capital
Konsumsi
12,995 - - - - 12,995
Consumption
Investasi
- - - - - -
Investment
2025 Annual Report 231
Page 232
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Dalam
Kurang
Perhatian
Uraian Lancar Lancar Diragukan Macet
Khusus Total
Description Current Sub Doubtful Loss
Special
Standard
Mention
Pihak Ketiga - Rupiah
Third Parties - Rupiah
Modal Kerja
37,882,586 181,388 72,421 109,281 77,693 38,323,370
Working Capital
Konsumsi
12,068,330 46,981 16,685 24,976 15,699 12,172,671
Consumption
Investasi
18,897 1,682 302 352 223 21,455
Investment
Total 49,983,033 230,051 89,408 134,609 93,615 50,530,716
Dikurangi: Cadangan Kerugian
Penurunan Nilai
(558,476) (54,781) (34,435) (57,654) (65,084) (770,429)
Less : Allowance for impairment
losses
Neto
49,424,558 175,270 54,973 76,955 28,531 49,760,287
Net
31 Desember 2024
December 31, 2024
Pihak Berelasi - Rupiah
Related Parties - Rupiah
Modal Kerja
316 - - - - 316
Working Capital
Konsumsi
15,009 - - - - 15,009
Consumption
Investasi
- - - - - -
Investment
Pihak Ketiga - Rupiah
Third Parties - Rupiah
Modal Kerja
35,264,916 184,207 52,796 44,842 43,337 35,590,098
Working Capital
Konsumsi
10,545,384 38,884 16,036 8,298 8,147 10,616,749
Consumption
Investasi
34,580 2,714 289 432 1,228 39,244
Investment
Total 45,860,204 225,805 69,121 53,572 52,713 46,261,415
Dikurangi: Cadangan Kerugian
Penurunan Nilai
(652,127) (52,580) (27,494) (32,782) (52,530) (817,514)
Less : Allowance for impairment
losses
Neto
45,208,078 173,224 41,626 20,790 183 45,443,901
Net
232 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Dalam
Kurang
Perhatian
Uraian Lancar Lancar Diragukan Macet
Khusus Total
Description Current Sub Doubtful Loss
Special
Standard
Mention
Pertumbuhan 2024-2025
Growth of 2024-2025
Pihak Berelasi - Rupiah
Related Parties - Rupiah
Modal Kerja
(91) - - - - (91)
Working Capital
Konsumsi
(2,014) - - - - (2,014)
Consumption
Investasi
- - - - - -
Investment
Pihak Ketiga - Rupiah
Third Parties - Rupiah
Modal Kerja
2,617,671 (2,819) 19,625 64,439 34,356 2,733,272
Working Capital
Konsumsi
1,522,946 8,098 649 16,678 7,551 1,555,922
Consumption
Investasi
(15,683) (1,033) 13 (81) (1,005) (17,788)
Investment
Total 4,122,829 4,246 20,287 81,037 40,902 4,269,301
Dikurangi: Cadangan Kerugian
Penurunan Nilai
93,651 (2,201) (6,941) (24,872) (12,554) 47,084
Less : Allowance for impairment
losses
Neto
4,216,480 2,045 13,346 56,165 28,348 4,316,385
Net
Suku Bunga Dasar Kredit Prime Lending Rate
Suku Bunga Dasar Kredit (SBDK) digunakan sebagai dasar The Prime Lending Rate is used as the basis for determining the
penetapan suku bunga kredit yang akan dikenakan oleh kepada credit interest rate that will be charged to customers. SBDK has
nasabah. SBDK belum memperhitungkan komponen estimasi not taken into account the estimated risk premium component,
premi risiko yang besarnya tergantung dari penilaian Bank the amount of which depends on the Bank’s assessment of the
terhadap risiko masing-masing debitur atau kelompok debitur. risk of each debtor or group of debtors. Thus, the amount of
Dengan demikian, besarnya suku bunga kredit yang dikenakan loan interest charged to debtors is not necessarily the same as
kepada debitur belum tentu sama dengan SBDK. Dalam kredit the prime lending rate. Non-KPR consumption credit does not
Konsumsi non KPR tidak termasuk penyediaan dana melalui include providing funds through credit cards and unsecured
kartu kredit dan kredit tanpa agunan (KTA). loans (KTA).
2025 Annual Report 233
Page 234
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Tabel Suku Bunga Dasar Kredit Per Akhir Tahun 2025
Table of Prime Lending Rate in The End of 2025
Kredit Non UMKM Kredit UMKM Kredit Konsumsi
Periode Data Non-MSME Credit MSME Credit Consumer Credit
September 2025
Data Period September
2025 Korporasi Ritel Menengah Kecil Mikro Non KPR/
KPR/KPA
Corporation Retail Intermediate Small Micro Non KPA
Harga Pokok Dana untuk
Kredit (HPDK) (%)
N/A N/A 5.67% 5.67% 5.67% N/A 5.67%
Principal Price of Funds for
Credit (HPDK) (%)
Biaya Overhead (%)
N/A N/A 0.39% 3.92% 2.54% N/A 2.61%
Overhead Cost (%)
Margin Keuntungan (%)
N/A N/A 2.46% 2.46% 2.46% N/A 2.46%
Profit Margin (%)
Suku Bunga Dasar Kredit
(SBDK) (%) (HPDK +
Overhead + Margin)
N/A N/A 8.52% 12.05% 10.67% N/A 10.74%
Basic Credit Interest Rate
(SBDK) (%) (HPDK +
Overhead + Margin)
Suku Bunga Dana Fund Interest Rate
Informasi suku bunga tabungan, deposito dan giro Bank Mandiri The information on competitive savings interest rates, deposits,
Taspen yang bersaing dan kompetitif disajikan sebagai berikut: and current accounts at Bank Mandiri Taspen is presented as
follows:
Tabel Suku Bunga Pendanaan Per Akhir Tahun 2025
Table of Fund Interest Rate in The End of 2025
Produk DPK Saldo Bunga
DPK Product Balance Interest Rates
GIRO
CURRENT ACCOUNT
Giro 0 - Rp2,5 juta
0.00%
Current Account 0 - IDR2.5 million
> Rp2,5 juta - Rp100 juta
1.50%
> IDR 2.5 million - IDR 100 million
> Rp100 juta
2.50%
> IDR 100 million
Giro Prima 0 – Rp100 juta
0.00%
Prime Current Account 0 – IDR 100 million
> Rp100 juta – Rp5 miliar
2.00%
> IDR 100 million – IDR 5 billion
> Rp5 miliar
3.50%
> IDR 5 billion
234 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Produk DPK Saldo Bunga
DPK Product Balance Interest Rates
TABUNGAN
SAVINGS
0 – Rp500 ribu
Tabungan siMantap/Si mantap Pensiunan 0.00%
0 – IDR 500,000
Rp500 ribu - Rp5 juta
0.50%
IDR 500,000 - IDR 5 million
Rp5 juta - Rp100 juta
0.75%
IDR 5 million - IDR 100 million
Rp100 juta - Rp500 juta
1.00%
IDR 100 million - IDR 500 million
> Rp500 juta
1.25%
> IDR 500 million
Tabungan siMantap Berjangka Minimal setoran Rp100 ribu/bulan
5.00%
siMantap Fixed Terms Savings Minimum deposit IDR 100,000/month
0 – Rp500 ribu
Tabunganku 0.00%
0 – IDR 500,000
Rp500 ribu – Rp1 juta
0.20%
IDR 500,000 – IDR 1 million
> Rp1 juta
0.50%
> IDR 1 million
DEPOSITO
DEPOSITS
1 bulan Minimal Pokok Rp1 juta
3.00%
1 month IDR 1 million Minimum Initial Deposits
3 bulan Minimal Pokok Rp1 juta
3.00%
3 month IDR 1 million Minimum Initial Deposits
6 bulan Minimal Pokok Rp1 juta
3.00%
6 month IDR 1 million Minimum Initial Deposits
12 bulan Minimal Pokok Rp1 juta
3.00%
12 month IDR 1 million Minimum Initial Deposits
24 bulan Minimal Pokok Rp1 juta
3.00%
24 month IDR 1 million Minimum Initial Deposits
Kualitas Aset Produktif The Quality of Productive Assets
Total aset produktif tahun 2025 sebesar Rp72,76 triliun, Total productive assets of Bank Mandiri Taspen amounted to
meningkat dibandingkan dengan tahun 2024 sebesar Rp66,04 IDR72.76 trillion in 2025, increasing compared to IDR66.04
triliun. Pada tahun 2025, kualitas aset produktif yang termasuk trillion in 2024. In 2025, earning assets classified as current
kategori lancar sebesar Rp72,21 triliun, dengan komposisi totaled IDR72.21 trillion, with the largest contribution derived
terbesar berasal dari kredit yang diberikan sebesar Rp49,98 from loans amounting to IDR49.98 trillion.
triliun.
2025 Annual Report 235
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Tabel Kualitas Aset Produktif
Table of The Quality of Productive Assets
2025
Dalam
Aset Produktif Kurang
Perhatian
Lancar Lancar Diragukan Macet
Khusus Total
Current Sub Doubtful Loss
Special
Standard
Mention
Giro pada Bank Indonesia 1,283,107 - - - 1,283,107
Giro pada bank lain 74,756 - - - - 74,756
Penempatan pada Bank Indonesia
6,361,889 - - - - 6,361,889
dan bank lain
Efek-efek 13,019,332 - - - - 13,019,332
Efek-efek yang dibeli dengan janji
1,014,855 - - - - 1,014,855
dijual kembali
Kredit yang diberikan 49,983,033 230,051 89,408 134,609 93,615 50,530,716
Aset lain-lain 477,744 1,826 - - - 479,570
Total Aset Produktif 72,214,716 231,877 89,408 134,609 93,615 72,764,225
Fee Based Income Fee Based Income
Penurunan fee based Bank Mandiri Taspen disebabkan oleh The decreased in fee-based components was primarily
penurunan pendapatan penerimaan pokok kredit hapus buku attributable to lower recoveries from written-off loans, partially
diimbangi dengan peningkatan pendapatan fee asuransi. offset by higher insurance-related fee income. Overall, fee-
Pertumbuhan fee based income Bank Mandiri Taspen tahun based income in 2025 recorded a growth of 2.06% year-
2025 mengalami peningkatan sebesar 2,06% secara (yoy) atau on-year (yoy), increasing from IDR412.19 billion in 2024 to
meningkat dari Rp412,19 miliar menjadi Rp420,69 miliar di IDR420.69 billion in 2025.
tahun 2024.
Selanjutnya untuk menambah source fee based ke depan maka To further diversify fee-based income sources going forward,
Bank Mandiri Taspen di tahun 2026 telah mengembangkan the Bank has initiated the development of several alternative
beberapa alternatif produk dan infrastruktur layanan berbasis products and digital-based service infrastructures in 2026.
digital.
Tabel Fee Based Income
Table of Fee Based Income
(dalam miliar / in IDR billion)
Pertumbuhan
Growth
Komponen 2025 2024 Components
(Nominal) (%)
Pendapatan Keuntungan Income from Securities Trading
12,064 1,355 10,709 790.06%
Penjualan Surat Berharga Earnings
Pol Fee Administrasi Tabungan 6,044 4,442 1,602 36.07% Savings Administration Fee
Pol Denda Tabungan Berjangka 2,207 1,868 339 18.14% Timed Savings Penalty
236 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
(dalam jutaan Rupiah / in IDR million)
2024
Dalam
Kurang Productive Assets
Perhatian
Lancar Lancar Diragukan Macet
Khusus Total
Current Sub Doubtful Loss
Special
Standard
Mention
Current Account with Bank
3,122,333 - - - - 3,122,333
Indonesia
47,978 - - - - 47,978 Current Account with Other Bank
Placements with Bank Indonesia and
2,179,682 - - - - 2,179,682
Other Banks
12,729,293 - - - - 12,729,293 Securities
Securities Purchased under Resale
1,277,381 - - - - 1,277,381
Agreements (Reverse Repo)
45,860,204 225,805 69,121 53,572 52,713 46,261,415 Loans
416,609 1,925 - - - 418,534 Other Assets
65,633,480 227,730 69,121 53,572 52,713 66,036,616 Total of Productive Assets
Pertumbuhan
Growth
Komponen 2025 2024 Components
(Nominal) (%)
Pol Denda Pencairan Deposito Early Withdrawal Penalty for Time
4,176 3,760 416 11.07%
dipercepat Deposit
Pol Fee Asuransi 79,905 80,177 (272 (0.34%) Insurance Fee
Pol Denda Kredit 30,221 44,264 (14,043) (31.73%) Loans Penalty
Pol Administrasi Tabungan Pasif 5,455 4,048 1,407 34.77% Passive Savings Administration
Pol Administrasi Kredit 84,617 56,302 28,314 50.29% Loans Adiministration
Pol Fee E-Channel 59,353 50,921 8,432 16.56% E-Channel Fee
Pol Penerimaan Pokok Kredit
110,627 146,750 (36,123) (24.62%) Written-Off Initial Fee
Hapus Buku
Pol Fee Pengalihan Aset - - - 0.00% Assets Transfer Fee
Lainnya 26,028 18,310 7,717 42.15% Others
Total 420,697 412,197 8,500 2.06% Total
2025 Annual Report 237
Page 238
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Struktur Modal Capital Structure
Kebijakan Manajemen atas Struktur Modal Management Policy on Capital Structure
dan Dasar Pemilihan and Selection Basis
Bank Mandiri Taspen menyusun Rencana Permodalan Bank Mandiri Taspen prepares a Capital Plan based on a review
berdasarkan telaah dan penilaian atas kebutuhan kecukupan and assessment of the required capital adequacy requirements
permodalan yang dipersyaratkan dan mengkombinasikannya and combines them with a review of the latest economic
dengan tinjauan perkembangan ekonomi terkini. Rencana developments. The Capital Plan is prepared by the Board of
Permodalan tersebut disusun oleh Direksi sebagai bagian dari Directors as part of the Bank’s Business Plan and is reviewed and
Rencana Bisnis Bank dan ditelaah serta direviu secara berkala reviewed periodically every year by the Board of Commissioners
setiap tahun oleh Dewan Komisaris untuk memastikan bahwa to ensure that Bank Mandiri Taspen’s capital structure is aligned
struktur permodalan Bank Mandiri Taspen telah selaras dengan with strategic objectives and the established risk tolerance level
sasaran strategis serta tingkat toleransi risiko (risk appetite) yang (risk appetite). Bank Mandiri Taspen consistently links financial
ditetapkan. Bank Mandiri Taspen senantiasa menghubungkan objectives and capital adequacy to risk through the capital
tujuan keuangan dan kecukupan modal terhadap risiko melalui planning process. Likewise, the business is based on the Bank’s
proses perencanaan modal. Demikian pula dengan bisnis yang capital and liquidity requirements. These capital requirements
didasarkan pada permodalan dan persyaratan likuiditas Bank. are planned and discussed regularly, supported by analytical
Kebutuhan permodalan tersebut direncanakan dan didiskusikan data.
secara rutin dengan didukung data-data analisis.
Kebijakan manajemen terkait permodalan tersebut ditujukan The management policy related to capital is intended to ensure
untuk memastikan bahwa Bank Mandiri Taspen memiliki modal that Bank Mandiri Taspen has strong capital and creates a strong
yang kuat dan menciptakan struktur permodalan yang kuat capital structure to support the current business expansion
untuk mendukung strategi pengembangan ekspansi usaha development strategy and maintain sustainable development
saat ini dan mempertahankan kelangsungan pengembangan di in the future. In addition, the capital policy is set to comply with
masa mendatang. Selain itu, kebijakan permodalan ditetapkan the capital adequacy requirements set by the regulator and to
untuk memenuhi ketentuan kecukupan permodalan yang ensure that the Bank’s capital structure is efficient.
ditetapkan oleh regulator serta memastikan agar struktur
permodalan Bank telah efisien.
Rincian Struktur Modal Capital Structures
Pada 2025, Bank Mandiri Taspen memiliki jumlah modal inti As of 2025, Bank Mandiri Taspen total core capital and
dan modal pelengkap sebesar Rp6,12 triliun, jumlah tersebut supplementary capital amounted to IDR6.12 trillion, representing
lebih tinggi dibandingkan modal inti dan modal pelengkap an increase compared to IDR4.77 trillion recorded in 2022. This
tahun 2022 yang sebesar Rp4,77 triliun. reflects continued strengthening of the Bank’s capital structure
to support business expansion and risk absorption capacity.
Tabel Rincian Struktur Modal
Table of Capital Structures
Posisi Tanggal Laporan Posisi Tanggal Laporan
31 Desember 2025 31 Desember 2024
Komponen Modal Report Date Position Report Date Position Perubahan
Capital Components 31 December 2025 31 December 2024 Change
Bank Bank
Modal Inti (Tier 1)
A
Core Capital (Tier 1)
1. Modal Inti Utama
9,163,760 7,469,576 1,694,184
1. Common Equity Tier 1 (CET 1)
Modal Disetor (Setelah dikurangi Treasury Stock)
1.1 819,304 819,304 -
Paid-in Capital (After deducting Treasury Stock)
238 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Posisi Tanggal Laporan Posisi Tanggal Laporan
31 Desember 2025 31 Desember 2024
Komponen Modal Report Date Position Report Date Position Perubahan
Capital Components 31 December 2025 31 December 2024 Change
Bank Bank
Cadangan Tambahan Modal
1.2 8,589,651 6,980,611 1,609,040
Additional Capital Reserves
1.2.1 Faktor Penambah
8,597,239 7,088,120 1,509,119
1.2.1 Enhancing Factors
Pendapatan Komprehensif Lainnya
1.2.1.1 109,205 23,411 85,794
Other Comprehensive Income
1.2.1.1.1 Selisih lebih penjabaran
laporan keuangan
- - -
1.2.1.1.1 Difference in translation of
financial statements
1.2.1.1.2 Potensi keuntungan
dari peningkatan nilai wajar aset
keuangan dalam kelompok tersedia
untuk dijual 109,205 23,411 85,794
1.2.1.1.2 The potential gain from an
increase in the fair value of financial
assets classified as available for sale
1.2.1.1.3 Saldo surplus revaluasi
aset tetap
- - -
1.2.1.1.3 Fixed asset revaluation
surplus balance
Cadangan Tambahan Modal Lainnya
1.2.1.2 8,488,034 7,064,709 1,423,325
Other disclosed reserves
1.2.1.2.1 Agio
1,349,508 1,349,508 -
1.2.1.2.1 Agio
1.2.1.2.2 Cadangan Umum
163,861 163,861 -
1.2.1.2.2 General Reserves
1.2.1.2.3 Laba tahun-tahun lalu
5,393,585 3,973,790 1,419,795
1.2.1.2.3 Previous year’s profit
1.2.1.2.4 Laba tahun berjalan
1,581,080 1,577,550 3,530
1.2.1.2.4 Profit for the year
1.2.1.2.5 Dana setoran modal
- - -
1.2.1.2.5 Fund for paid up capital
1.2.1.2.6 Lainnya
- - -
1.2.1.2.6 Others
1.2.2 Faktor Pengurang
(7,588) (107,509) 99,921
1.2.2 Deduction Factors
Pendapatan komprehensif lainnya
1.2.2.1 (402) (101,049) 100,647
Other comprehensive income
1.2.2.1.1 Selisih kurang penjabaran
laporan keuangan
- - -
1.2.2.1.1 Difference under
translation of financial statements
1.2.2.1.2 Potensi kerugian dari
penurunan nilai wajar aset keuangan
dalam kelompok tersedia untuk dijual
(402) (101,049) 100,647
1.2.2.1.2 Potential loss from
impairment of fair value of financial
assets classified as available for sale
2025 Annual Report 239
Page 240
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Posisi Tanggal Laporan Posisi Tanggal Laporan
31 Desember 2025 31 Desember 2024
Komponen Modal Report Date Position Report Date Position Perubahan
Capital Components 31 December 2025 31 December 2024 Change
Bank Bank
Cadangan tambahan modal lainnya
1.2.2.2 (7,186) (6,460) (726)
Other Disclosed Reserves
1.2.2.2.1 Disagio
- - -
1.2.2.2.1 Disagio
1.2.2.2.2 Rugi tahun-tahun lalu
- - -
1.2.2.2.2 Previous years’ losses
1.2.2.2.3 Rugi tahun berjalan
- - -
1.2.2.2.3 Current year loss
1.2.2.2.4 Selisih kurang antara
Penyisihan Penghapusan Aset (PPA)
dan Cadangan Kerugian Penurunan
Nilai (CKPN) atas aset produktif
- - -
1.2.2.2.4 Difference between
Allowance for Asset Losses (PPA)
and Allowance for Impairment Losses
(CKPN) on productive assets
1.2.2.2.5 Selisih kurang jumlah
penyesuaian nilai wajar dari
instrumen keuangan dalam Trading
Book
- - -
1.2.2.2.5 The difference is less than
the fair value adjustment amount of
financial instruments in the Trading
Book
1.2.2.2.6 PPA aset non produktif
yang wajib di bentuk
(7,186) (6,460) (726)
1.2.2.2.6 PPA of non-productive
assets that must be established
1.2.2.2.7 Lainnya
- - -
1.2.2.2.7 Others
Kepentingan Non Pengendali Yang Dapat
Diperhitungkan
1.3 - - -
Non-Controlling Interests That Can Be Taken Into
Account
Faktor Pengurang Modal Inti Utama
1.4 (245,195) (330,339) 85,144
Deduction Factors for Main Core Capital
Perhitungan Pajak Tangguhan
1.4.1 (76,076) (202,112) 126,036
Deferred Tax Calculation
1.4.2 Goodwill - - -
Seluruh aset tidak berwujud lainnya
1.4.3 (169,119) (128,227) (40,892)
All other intangible assets
Penyertaan yang diperhitungkan sebagai faktor
1.4.4 pengurang - - -
Investment calculated as a deduction factor
Kekurangan modal pada perusahaan anak
1.4.5 asuransi - - -
Lack of capital in the insurance subsidiary
Eksposur sekuritisasi
1.4.6 - - -
Securitization exposure
240 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Posisi Tanggal Laporan Posisi Tanggal Laporan
31 Desember 2025 31 Desember 2024
Komponen Modal Report Date Position Report Date Position Perubahan
Capital Components 31 December 2025 31 December 2024 Change
Bank Bank
Faktor pengurang modal inti utama lainnya
1.4.7 - - -
Another major deduction factor for core capital
Penempatan dana pada instrumen AT
1 dan/atau Tier 2 pada bank lain
1.4.7.1 - - -
Placement of funds in AT 1 and / or
Tier 2 instruments with other banks
Kepemilikan silang pada entitas lain
yang diperoleh berdasarkan peralihan
karena hukum, hibah, atau hibah
1.4.7.2 wasiat - - -
Cross-ownership in another entity
that is obtained by virtue of a legal
transfer, grant or testament grant
2. Modal Inti Tambahan
- - -
2. Additional Tier 1 (AT-1)
Instrumen yang memenuhi persyaratan AT-1
2.1 - - -
Instruments that meet AT-1 requirements
Agio/disagio
2.2 - - -
Agio/disagio
Faktor Pengurang Modal Inti Tambahan
2.3 - - -
Deduction Factors for Additional Core Capital
Penempatan dana pada instrumen AT 1 dan/
atau Tier 2 pada bank lain
2.3.1 - - -
Placement of funds in AT 1 and / or Tier 2
instruments with other banks
Kepemilikan silang pada entitas lain yang
diperoleh berdasarkan peralihan karena hukum,
hibah, atau hibah wasiat
2.3.2 - - -
Cross-ownership in another entity that is
obtained by virtue of a legal transfer, grant or
testament grant
Modal Pelengkap (Tier 2)
B 362,509 332,969 29,540
Supplementary Capital (Tier 2)
Instrumen modal dalam bentuk saham atau lainnya yang
memenuhi persyaratan Tier 2
1. - - -
Capital instruments in the form of shares or others that
meet Tier 2 requirements
Agio/disagio
2. - - -
Agio/disagio
Cadangan umum PPA atas aset produktif yang wajib
dibentuk (paling tinggi 1,25% ATMR Risiko Kredit)
3. 362,509 332,969 29,540
General reserves for PPA for productive assets that
must be formed (maximum 1.25% Credit Risk RWA)
Faktor Pengurang Modal Pelengkap
4. - - -
Supplementary Capital
4.1 Sinking Fund - - -
2025 Annual Report 241
Page 242
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Posisi Tanggal Laporan Posisi Tanggal Laporan
31 Desember 2025 31 Desember 2024
Komponen Modal Report Date Position Report Date Position Perubahan
Capital Components 31 December 2025 31 December 2024 Change
Bank Bank
4.2 Penempatan dana pada instrumen Tier 2 pada bank
lain
- - -
4.2 Placement of funds in Tier 2 instruments with other
banks
4.3 Kepemilikan silang pada entitas lain yang diperoleh
berdasarkan peralihan karena hukum. hibah. atau hibah
wasiat - - -
4.3 Cross-ownership in another entity that is obtained
by virtue of a legal transfer. grant or will grant
Total Modal
9,526,269 7,802,545 1,723,724
Total Capital
ASET TERTIMBANG MENURUT RISIKO
RISK WEIGHTED ASSETS
ATMR RISIKO KREDIT
28,853,320 26,499,997 2,353,323
ATMR CREDIT RISK
ATMR RISIKO PASAR
140,828 - 140,828
ATMR MARKET RISK
ATMR RISIKO OPERASIONAL
2,273,959 1,949,063 324,896
ATMR OPERATIONAL RISK
TOTAL ATMR 31,268,107 28,449,060 2,819,047
RASIO KPMM SESUAI PROFIL RISIKO (%)
8.00 8.00 -
KPMM RATIO ACCORDING TO RISK PROFILE (%)
RASIO KPMM
RATIO KPMM
Rasio CET 1 (%)
29.31 26.26 3.05
CET 1 Ratio (%)
Rasio Tier 1 (%)
29.31 26.26 3.05
Tier 1 Ratio (%)
Rasio Tier 2 (%)
1.16 1.17 (0.01)
Tier 2 Ratio (%)
Rasio KPMM (%)
30.47 27.43 3.04
KPMM Ratio (%)
CET 1 UNTUK BUFFER (%)
22.47 19.43 3.04
CET 1 FOR BUFFERS (%)
PERSENTASE BUFFER YANG WAJIB DIPENUHI OLEH BANK (%)
PERCENTAGE OF BUFFERS REQUIRED TO MEET BY BANKS (%)
Capital Conservation Buffer (%) 2.50% 2.50% -
Countercyclical Buffer (%) - - -
Capital Surcharge untuk Bank Sistemik (%)
- - -
Capital Surcharge for Systemic Banks (%)
242 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Penjelasan lebih rinci mengenai Struktur Permodalan dan A more detailed explanation regarding Capital Structure and
Pengungkapan Informasi Eksposur Risiko disajikan secara Risk Exposure Information Disclosure is presented separately
terpisah pada Bab Informasi Eksposur Risiko dan Permodalan in the Capital and Risk Exposure Information Chapter in this
dalam Laporan Tahunan ini. Annual Report.
Ikatan Material Investasi Barang Modal Material Investments In Capital Goods
Ikatan material terkait investasi barang modal yang berlangsung Material investments related to capital goods during 2025 and
selama tahun 2025 dan 2024 diuraikan sebagai berikut. 2024 period presented as follows.
Tabel Ikatan Material Terkait Investasi Barang Modal
Table of Material Investments in Capital Goods
Nama Pihak Jenis Ikatan Realisasi
Parties Investments Types Realization
2025
Pengadaan Perangkat IT Rp17 miliar
PT Mitra Integrasi Informatika
IT Device Procurement IDR17 billion
Pengadaan Perangkat IT Rp15 miliar
PT Citra Multi Services
IT Device Procurement IDR15 billion
Pengadaan Perangkat IT Rp14 miliar
PT Dinamika Sistem Integrasi Solusi
IT Device Procurement IDR14 billion
2024
Pengadaan Perangkat IT Rp37 miliar
PT Structured Services
IT Device Procurement IDR37 billion
Pengadaan Perangkat IT Rp24 miliar
PT Clarus Innovace Teknologi
IT Device Procurement IDR24 billion
Pengadaan Perangkat IT Rp22 miliar
PT Mastersystem Infotama
IT Device Procurement IDR22 billion
Pengadaan Perangkat IT Rp15 miliar
PT Mastersystem Infotama
IT Device Procurement IDR15 billion
Tujuan Ikatan The Purpose of the Bonds
Ikatan material yang dimiliki oleh Bank Mandiri Taspen The material commitment owned by Bank Mandiri Taspen aims
bertujuan sebagai komitmen pembelian barang modal yang as a commitment to purchase capital goods that have been
telah direncanakan dalam Rencana Bisnis Bank (RBB). planned in the Bank’s Business Plan (RBB).
Sumber Dana Source of Funds
Sumber dana yang digunakan dalam pembelian barang modal The source of funds used in the purchase of capital goods
berasal dari modal Bank Mandiri Taspen yang telah dianggarkan comes from the capital of Bank Mandiri Taspen which has been
selama tahun berjalan. budgeted for the current year.
Mata Uang Currency
Seluruh transaksi yang dilakukan dalam rangka pengikatan All transaction carried out in the context of material binding for
material untuk belanja modal adalah dalam mata uang Rupiah. capital expenditures are in Rupiah.
2025 Annual Report 243
Page 244
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Langkah Perlindungan Risiko Mata Uang Currency Risk Protection Measures
Karena seluruh transaksi pengikatan dan belanja modal Because all commitments and capital expenditure transaction
dilakukan dalam mata uang Rupiah, maka Bank Mandiri Taspen are carried out in Rupiah. Bank Mandiri Taspen does not need
tidak perlu melakukan perlindungan atas risiko perlindungan to protect against currency risk.
atas mata uang.
Investasi Barang Modal Capital Goods Investment
Investasi berupa barang modal (capital expenditure) merupakan Investment in the form of capital goods (capital expenditure)
aktivitas pengeluaran dana yang digunakan untuk membeli was an activity of disbursing funds used to purchase a number
sejumlah aset tetap atau menambah nilai aset tetap yang of fixed assets or add value to fixed assets which are expected
diharapkan dapat memberikan nilai manfaat di masa depan. to provide value in the future.
Jenis dan Nilai Investasi Types and Investment Value
Berikut adalah informasi investasi barang modal yang dilakukan The information on capital goods investment conducted by
oleh Bank Mandiri Taspen. Bank Mandiri Taspen presented as follow.
Tabel Investasi Barang Modal
Table of Capital Good Investments
(dalam Rupiah Penuh / in full IDR)
Penambahan Investasi Penambahan Investasi
Tahun 2025 Tahun 2024 Perubahan
Jenis Type
Additional Investment Additional Investment Changes
in 2025 in 2024
Tanah - - - Land
Bangunan 16,358,070 81,145,112 (64,787,042) Properties
Kendaraan - - - Vehicles
Hardware 95,517,147,628 53,456,197,112 42,060,950,516 Hardware
Software 7,185,603,296 11,645,275,061 (4,459,671,765) Software
Inventaris Kantor 6,831,229,868 10,714,632,711 (3,883,402,843) Office Inventories
Total 109,550,338,862 75,897,249,996 33,653,088,866 Total
Total penambahan investasi barang modal tahun 2025 sebesar The total addition of capital expenditures in 2025 amounted
Rp109,55 miliar. Investasi tahun 2025 masih didominasi oleh to IDR 55.84 billion. Investment in 2025 had continued to be
hardware dan software, yang menunjukkan bahwa fokus predominantly allocated to hardware and software, indicating
belanja tetap diarahkan pada penguatan infrastruktur teknologi that spending remained focused on strengthening information
informasi guna mendukung digitalisasi dan peningkatan technology infrastructure to support digitalization and enhance
keamanan sistem IT. IT system security.
Tujuan Investasi Investment Purpose
Investasi barang modal ini bertujuan untuk mendukung This investment in capital goods aims to support the smooth
kelancaran kegiatan operasional Bank Mandiri Taspen. operation of Bank Mandiri Taspen.
244 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Komitmen dan Kontinjensi Commitments and Contingencies
Akun-akun di bawah ini merupakan akun-akun yang dicatat di The accounts below are accounts recorded in the extra-
laporan posisi keuangan ekstra komtabel (off balance sheet) comtable Financial Position Report (off balance sheet) which
yang diuraikan dalam bentuk tabel sebagai berikut. are described in tabular from as follows.
Tabel Komitmen dan Kontinjensi
Table of Commitments and Contingencies
(dalam jutaan Rupiah / in IDR million)
Uraian 2025 2024 Description
KOMITMEN COMMITMENTS
Liabilitas komitmen Commitments Liabilities
Fasilitas kredit nasabah yang belum
Undrawn Costumer Loans Facilities
ditarik
Committed 1,136 1,621 Committed
Liabilitas komitmen - neto 1,136 1,621 Commitment Liabilities - net
KONTINJENSI CONTINGENCIES
Tagihan kontinjensi Contingencies Bills
Pendapatan bunga dalam
10,675 32,268 Income from Interest settlement
penyelesaian
Kredit hapus buku 912,319 762,263 Written-Off loans
Total tagihan kontinjensi 922,994 794,531 Total of Contongencies Bills
Liabilitas komitmen dan kontinjensi Commitment and Contingencies
921,858 792,909
- neto Loability - net
Informasi dan Fakta Material Setelah Information and Material Facts After
Tanggal Laporan Akuntan The Date of the Accountant’s Report
Setelah tanggal laporan akuntan, terdapat peristiwa material Subsequent to the auditor’s report date, a material event
berupa penetapan masa efektif pengurus Bank Mandiri Taspen occurred in the form of the determination of the effective tenure
yang telah memperoleh persetujuan melalui mekanisme of the management of Bank Mandiri Taspen, which had obtained
Penilaian Kemampuan dan Kepatutan (PKK) oleh Otoritas Jasa approval through the Fit and Proper Test (PKK) mechanism
Keuangan. Sejumlah pengurus dinyatakan efektif menjabat conducted by the Otoritas Jasa Keuangan. Several members
setelah dinyatakan lulus PKK dalam periode 4 Februari 2026 of management were declared effective in their positions upon
sampai dengan 30 April 2026. Adapun pengurus Perseroan passing the PKK during the period from February 4, 2026 to
yang telah efektif menjabat dalam periode tersebut antara lain April 30, 2026. The Company’s management who became
sebagai berikut: effective during this period included the following:
Dewan Komisaris Board of Commissioners
1. Junaidi Hisom sebagai Komisaris Utama Independen, 1. Junaidi Hisom as President Independent Commissioner,
efektif sejak 6 Maret 2026. effective since March 6, 2026.
2. Suwartini sebagai Komisaris Independen, efektif sejak 13 2. Suwartini as Independent Commissioner, effective since
Maret 2026. March 13, 2026.
3. Prasetio sebagai Komisaris Independen, efektif sejak 31 3. Prasetio as Independent Commissioner, effective since
Maret 2026. March 31, 2026.
2025 Annual Report 245
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Direksi Board of Directors
1. Rio Lanasier sebagai Direktur Compliance & Human 1. Rio Lanasier as Director of Compliance & Human Resources,
Resource, efektif sejak 13 Maret 2026. effective since March 13, 2026.
Penetapan masa efektif pengurus tersebut merupakan The determination of the effective tenure of the management
bagian dari upaya Bank Mandiri Taspen dalam memperkuat formed part of Bank Mandiri Taspen’s efforts to strengthen
struktur tata kelola perusahaan serta memastikan bahwa its corporate governance structure and to ensure that all
seluruh pengurus yang menjabat telah memenuhi persyaratan appointed members of management had met the required
kompetensi, integritas, dan reputasi keuangan sesuai dengan standards of competency, integrity, and financial reputation in
ketentuan yang berlaku. Dari sisi kinerja, efektifnya pengurus accordance with prevailing regulations. From a performance
baru diharapkan dapat meningkatkan efektivitas pengambilan perspective, the effectiveness of the new management was
keputusan strategis, memperkuat pelaksanaan arah dan expected to enhance the effectiveness of strategic decision-
kebijakan bisnis, serta mendorong pencapaian target Bank making, strengthen the implementation of business directions
Mandiri Taspen secara berkelanjutan. Selain itu, keberadaan and policies, and support the sustainable achievement of the
pengurus yang telah lulus PKK juga diharapkan mampu Bank’s targets. Furthermore, the appointment of management
meningkatkan kualitas pengawasan dan memberikan nilai members who had passed the Fit and Proper Test (PKK) was
tambah dalam pengelolaan Bank Mandiri Taspen. expected to improve the quality of oversight and provide added
value in the management of Bank Mandiri Taspen.
Sementara itu, dari sisi risiko usaha, perubahan masa efektif From a business risk perspective, the changes in the effective
pengurus tidak menimbulkan dampak negatif yang material tenure of management did not result in any material adverse
terhadap profil risiko Bank Mandiri Taspen. Perseroan telah impact on the risk profile of Bank Mandiri Taspen. The
memastikan bahwa proses transisi kepengurusan dilakukan Company ensured that the transition process was conducted
secara terencana, terstruktur, dan sesuai dengan prinsip tata in a well-planned, structured manner and in accordance with
kelola perusahaan yang baik (Good Corporate Governance), Good Corporate Governance principles, thereby maintaining
sehingga kesinambungan operasional tetap terjaga. Fungsi operational continuity. Internal control, risk management,
pengendalian internal, manajemen risiko, dan kepatuhan juga and compliance functions continued to operate effectively to
tetap berjalan secara efektif untuk mengantisipasi potensi risiko anticipate potential risks that might arise during the transition
yang mungkin timbul selama masa transisi. Sampai dengan period. As of the date of this Annual Report, no material
tanggal penyusunan Laporan Tahunan ini, tidak terdapat adverse impact on the Bank’s performance or risk profile had
dampak material yang merugikan terhadap kinerja maupun been identified.
profil risiko Bank Mandiri Taspen.
Prospek Usaha dan Strategi ke Depan Business Prospects and Strategies
Tahun 2026 for 2026
Perang di Timur Tengah sejak akhir Februari 2026 telah The conflict in the Middle East since the end of February 2026
memperburuk kondisi dan prospek perekonomian global. had further deteriorated global economic conditions and
Lonjakan harga minyak dunia akibat konflik tersebut berdampak prospects. The surge in global oil prices resulting from the
negatif terhadap rantai pasok perdagangan antarnegara, conflict had adversely affected cross-border supply chains,
sehingga menurunkan prospek pertumbuhan ekonomi dunia thereby weakening global economic growth prospects and
dan meningkatkan tekanan inflasi global. Kondisi ini turut increasing global inflationary pressures. These conditions had
memicu memburuknya pasar keuangan global yang ditandai also triggered a deterioration in global financial markets, as
dengan menguatnya mata uang dolar Amerika Serikat (AS), reflected in the strengthening of the United States dollar, rising
meningkatnya yield US Treasury, serta terjadinya arus modal US Treasury yields, and capital outflows from emerging market
keluar dari negara-negara emerging markets. economies.
Peningkatan tekanan inflasi global mempersempit ruang The escalation of global inflationary pressures had narrowed the
pelonggaran kebijakan moneter global, termasuk kemungkinan scope for global monetary easing, including the potential delay in
tertundanya penurunan Fed Funds Rate (FFR). Selain itu, the reduction of the Fed Funds Rate (FFR). In addition, the widening
meningkatnya defisit fiskal AS, termasuk akibat pembiayaan fiscal deficit of the United States, partly driven by war financing,
perang, mendorong kenaikan yield US Treasury dan had contributed to higher US Treasury yields and increased global
meningkatkan premi risiko investasi global. Kondisi tersebut investment risk premiums. These developments had led to a shift
mengakibatkan pergeseran aliran modal ke aset safe-haven, in capital flows toward safe-haven assets, particularly in the US
246 Laporan Tahunan 2025
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PT Bank Mandiri Taspen khususnya pasar keuangan AS, yang tercermin dari penguatan financial markets, as reflected in the strengthening of the US indeks dolar AS (DXY). Akibatnya, pelemahan mata uang Dollar Index (DXY). As a result, currency depreciation in emerging emerging markets semakin sulit dihindari, sehingga menuntut markets had become increasingly difficult to avoid, thereby penguatan respons kebijakan fiskal dan moneter di berbagai necessitating stronger fiscal and monetary policy responses negara untuk menjaga stabilitas ekonomi domestik. across countries to maintain domestic economic stability. Di tengah tekanan eksternal tersebut, momentum Amid these external pressures, Indonesia’s economic growth pertumbuhan ekonomi Indonesia tetap perlu dijaga melalui momentum needed to be maintained through the strengthening penguatan permintaan domestik dan stabilitas makroekonomi. of domestic demand and macroeconomic stability. In Pada Triwulan I 2026, pertumbuhan ekonomi Indonesia the first quarter of 2026, Indonesia’s economic growth menunjukkan peningkatan yang terutama didukung oleh showed an improvement, primarily supported by domestic permintaan domestik. Konsumsi rumah tangga meningkat demand. Household consumption had increased in line with seiring dengan perayaan Hari Besar Keagamaan Nasional national religious holiday periods (HBKN), supported by the (HBKN), yang didukung oleh pemberian Tunjangan Hari Raya disbursement of the Religious Holiday Allowance (THR), higher (THR), peningkatan belanja sosial Pemerintah, serta berbagai Government social spending, and various fiscal incentives. In insentif fiskal lainnya. Selain itu, investasi diprakirakan tetap addition, investment was projected to remain positive, driven tumbuh positif, didorong oleh akselerasi investasi Pemerintah, by accelerated Government investment, including through termasuk melalui program Koperasi Desa/Kelurahan Merah the Red and White Village/Sub-district Cooperative Program Putih (KDKMP) dan investasi Danantara. (KDKMP) and Danantara investment initiatives. Untuk menjaga stabilitas ekonomi di tengah dinamika global, To maintain economic stability amid global dynamics, policy sinergi kebijakan antara Pemerintah dan Bank Indonesia terus synergy between the Government and Bank Indonesia had diperkuat. Prospek pertumbuhan ekonomi Indonesia pada continued to be strengthened. Indonesia’s economic growth tahun 2026 diprakirakan tetap terjaga dalam kisaran 4,9%– outlook for 2026 was projected to remain within the range 5,7%, didukung oleh terjaganya keyakinan pelaku ekonomi of 4.9%–5.7%, supported by sustained confidence among serta berlanjutnya berbagai program Pemerintah yang economic agents and the continuation of Government programs mendorong pertumbuhan ekonomi dan penyerapan tenaga aimed at driving economic growth and employment absorption kerja dengan tetap menjaga ketahanan fiskal. Selain itu, bauran while maintaining fiscal resilience. Furthermore, the policy mix kebijakan moneter, makroprudensial, dan sistem pembayaran of monetary, macroprudential, and payment system policies terus diperkuat untuk menjaga stabilitas nilai tukar Rupiah had continued to be reinforced to maintain Rupiah exchange serta mendukung pertumbuhan ekonomi yang berkelanjutan. rate stability and support sustainable economic growth. Tekanan global juga berdampak pada nilai tukar Rupiah yang Global pressures had also affected the Rupiah exchange mengalami pelemahan seiring keluarnya arus modal dari rate, which had depreciated in line with capital outflows from negara-negara emerging markets. Nilai tukar Rupiah pada 16 emerging market economies. As of 16 March 2026, the Rupiah Maret 2026 tercatat sebesar Rp16.985 per dolar AS, melemah stood at IDR 16,985 per US dollar, weakening by 1.29% sebesar 1,29% dibandingkan posisi akhir Februari 2026. compared to the end of February 2026. To maintain exchange Untuk menjaga stabilitas nilai tukar, Bank Indonesia terus rate stability, Bank Indonesia had intensified its intervention in meningkatkan intensitas intervensi di pasar valuta asing, baik the foreign exchange market, both through Non-Deliverable melalui transaksi Non-Deliverable Forward (NDF) di pasar luar Forward (NDF) transactions in offshore markets and spot and negeri maupun transaksi spot dan Domestic Non-Deliverable Domestic Non-Deliverable Forward (DNDF) transactions in Forward (DNDF) di pasar domestik. Selain itu, optimalisasi the domestic market. In addition, the optimization of monetary instrumen moneter dilakukan untuk meningkatkan aliran masuk instruments had been undertaken to encourage foreign capital modal asing dan menjaga stabilitas pasar keuangan domestik. inflows and maintain domestic financial market stability. Sejalan dengan stabilitas makroekonomi yang tetap terjaga, In line with maintained macroeconomic stability, the kinerja industri perbankan nasional menunjukkan ketahanan performance of the national banking industry had demonstrated yang baik. Pertumbuhan kredit perbankan pada Februari 2026 strong resilience. Banking credit growth in February 2026 tercatat sebesar 9,37% (yoy), sedikit melambat dibandingkan was recorded at 9.37% (yoy), slightly moderating from 9.96% Januari 2026 sebesar 9,96% (yoy). Berdasarkan kelompok (yoy) in January 2026. By type of use, credit growth had been penggunaan, pertumbuhan kredit didukung oleh kredit investasi, supported by investment loans, working capital loans, and kredit modal kerja, dan kredit konsumsi yang masing-masing consumer loans, which grew by 20.72% (yoy), 3.88% (yoy), tumbuh sebesar 20,72% (yoy), 3,88% (yoy), dan 6,34% (yoy). and 6.34% (yoy), respectively. 2025 Annual Report 247
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Ke depan, pertumbuhan kredit pada tahun 2026 diprakirakan Looking ahead, credit growth in 2026 was projected to remain
tetap berada pada kisaran 8%–12%, didukung oleh potensi within the range of 8%–12%, supported by potential increases
peningkatan permintaan pembiayaan serta optimalisasi fasilitas in financing demand and the optimization of still-significant
kredit yang belum digunakan (undisbursed loan) yang masih undisbursed loan facilities. On the funding side, the growth
cukup besar. Dari sisi pendanaan, prospek pertumbuhan Dana of third-party funds (DPK) in Indonesia’s banking sector was
Pihak Ketiga (DPK) perbankan Indonesia pada tahun 2026 projected to remain stable within the range of 7%–9% in
diproyeksikan tumbuh stabil pada kisaran 7%–9%, sehingga 2026, thereby supporting banking sector liquidity capacity in
diharapkan dapat menopang kapasitas likuiditas perbankan sustaining credit expansion.
dalam mendukung ekspansi kredit secara berkelanjutan.
Dari sisi penawaran, kapasitas pembiayaan perbankan tetap From the supply side, banking financing capacity had remained
memadai yang tercermin dari rasio Alat Likuid terhadap Dana adequate, as reflected in the Liquid Assets to Third-Party
Pihak Ketiga (AL/DPK) sebesar 27,40%, serta pertumbuhan Funds (AL/DPK) ratio of 27.40%, along with third-party funds
DPK sebesar 13,18% (yoy) pada Februari 2026. Selain itu, minat (DPK) growth of 13.18% (yoy) as of February 2026. In addition,
penyaluran kredit perbankan tetap terjaga, yang tercermin dari banks’ lending appetite had remained intact, as indicated
persyaratan pemberian kredit yang relatif longgar. Meskipun by relatively accommodative credit underwriting standards.
demikian, pada segmen kredit konsumsi dan UMKM tetap Nevertheless, risk mitigation had continued to be strengthened
dilakukan penguatan mitigasi risiko seiring masih tingginya in the consumer and MSME segments, given the still-elevated
risiko kredit pada kedua segmen tersebut. credit risk in both segments.
Ketahanan industri perbankan nasional juga tetap kuat, The resilience of the national banking industry had also
sehingga mampu memitigasi risiko dari dampak rambatan remained strong, enabling it to mitigate spillover risks from
gejolak global. Kondisi ini tercermin dari likuiditas perbankan global volatility. This condition was reflected in adequate
yang memadai, kapasitas permodalan yang kuat, serta risiko liquidity, strong capital capacity, and well-maintained credit
kredit yang tetap terkendali. Rasio kecukupan modal (Capital risk. The banking sector’s Capital Adequacy Ratio (CAR) as of
Adequacy Ratio/CAR) perbankan pada Januari 2026 tercatat January 2026 stood at 25.87%, indicating the sector’s ability to
sebesar 25,87%, yang menunjukkan kemampuan perbankan absorb potential risks and support credit expansion. Meanwhile,
dalam menyerap potensi risiko dan mendukung ekspansi the Non-Performing Loan (NPL) ratio remained at a low level
kredit. Sementara itu, rasio kredit bermasalah (Non-Performing of 2.14% (gross) and 0.82% (net). Stress test results indicated
Loan/NPL) tetap terjaga pada level rendah sebesar 2,14% that the banking sector’s resilience had remained solid in facing
(bruto) dan 0,82% (neto). Hasil stress test menunjukkan bahwa various risks, including spillover effects from global economic
ketahanan perbankan tetap solid dalam menghadapi berbagai volatility.
risiko, termasuk dampak rambatan gejolak global.
Di sisi lain, perkembangan sistem pembayaran dan transaksi On the other hand, developments in payment systems and
ekonomi digital menunjukkan tren pertumbuhan yang kuat, digital economic transactions had shown a strong growth
yang turut mendukung aktivitas ekonomi nasional. Pada trend, which had also supported national economic activity.
Februari 2026, volume transaksi pembayaran digital mencapai In February 2026, the volume of digital payment transactions
4,67 miliar transaksi atau tumbuh 40,35% (yoy), didukung oleh reached 4.67 billion transactions, growing by 40.35% (yoy),
perluasan akseptasi pembayaran digital serta peningkatan supported by the expansion of digital payment acceptance as
jumlah pengguna dan merchant. Transaksi QRIS menunjukkan well as an increase in the number of users and merchants. QRIS
pertumbuhan yang sangat tinggi, sementara volume transaksi transactions recorded very strong growth, while the volume
ritel melalui BI-FAST mencapai 434 juta transaksi dengan nilai of retail transactions through BI-FAST reached 434 million
Rp1.092 triliun. Selain itu, nilai transaksi melalui sistem BI-RTGS transactions with a total value of IDR 1,092 trillion. In addition,
tetap tumbuh sebesar 9,19% (yoy) menjadi Rp16.105 triliun, the transaction value through the BI-RTGS system continued to
yang mencerminkan aktivitas ekonomi dan keuangan yang grow by 9.19% (yoy) to IDR 16,105 trillion, reflecting sustained
tetap terjaga. Dari sisi pengelolaan uang Rupiah, Uang Kartal economic and financial activity. From the currency management
Yang Diedarkan (UYD) tercatat tumbuh 15,78% (yoy) menjadi perspective, Currency in Circulation (UYD) grew by 15.78%
Rp1.287 triliun, menunjukkan meningkatnya kebutuhan (yoy) to IDR 1,287 trillion, indicating increased public liquidity
likuiditas masyarakat dalam mendukung aktivitas ekonomi. needs in supporting economic activities.
Sumber: Source:
- Tinjauan Kebijakan Moneter Maret 2025, Bank Indonesia - Monetary Policy Review – March 2025, Bank Indonesia
- Siaran Pers: Stabilitas Sektor Keuangan Terjaga dalam Menghadapi Prospek - Press Release: Financial Sector Stability Maintained Amid the 2026 Economic
Perekonomian Tahun 2026, Otoritas Jasa Keuangan, Januari 2026 Outlook, Otoritas Jasa Keuangan, January 2026
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PT Bank Mandiri Taspen
Berdasarkan uraian di atas maka Bank Mandiri Taspen memiliki Based on the description above, Bank Mandiri Taspen has very
prospek usaha yang sangat baik di masa yang akan datang. Bank good business prospects in the future. Bank Mandiri Taspen
Mandiri Taspen tetap optimis untuk dapat senantiasa meningkatkan remains optimistic about being able to continue improving
kinerjanya dalam jangka panjang. Hal ini didukung adanya peluang its performance in the long term. This is supported by the
dan kekuatan yang dimiliki oleh Bank Mandiri Taspen. opportunities and strengths possessed by Bank Mandiri Taspen.
Bank Mandiri Taspen memiliki peluang untuk tumbuh. Peluang Bank Mandiri Taspen has the opportunity to grow. Opportunities
yang dimiliki Bank Mandiri Taspen antara lain sebagai berikut: that Bank Mandiri Taspen has include the following:
1. Bank Mandiri Taspen berpeluang masuk ke new business 1. Bank Mandiri Taspen has the opportunity to enter the
Dana Pensiun (Dapen) BUMN dan swasta yang mempunyai new business of state-owned and private pension funds
karakteristik seperti segmen ASN dan pensiunan. (Dapen) which have characteristics such as the ASN and
pensioner segments.
2. Branding mulai dikenal dan dilirik oleh pencari kerja baik 2. Branding is starting to be recognized and noticed by job
fresh graduate maupun yang telah berpengalaman. seekers, both fresh graduates and those with experience.
3. Segmen pembiayaan kredit mikro, Usaha Mikro Kecil 3. Micro credit financing segment, Micro, Small and Medium
Menengah (UMKM), pra pensiun dan pensiunan di Enterprises (MSMEs), pre-retirement and retirees in
Indonesia yang masih memiliki potensi pasar yang besar. Indonesia which still have large market potential.
4. Untuk meningkatkan komposisi funding retail, Bank Mandiri 4. To improve the composition of retail funding, Bank Mandiri
Taspen juga berpeluang untuk mengoptimalkan potensi Taspen also has the opportunity to optimize the potential of
segmen senior citizen usia > 40 tahun. the senior citizen segment aged > 40 year.
5. Segmen pembiayaan kredit pensiunan yang lebih resistance 5. The pension credit financing segment is more resistant to
terhadap dampak lesunya perekonomian. the impact of a sluggish economy.
6. Peluang memberikan layanan perbankan yang lebih baik 6. Opportunities to provide better banking services to various
hingga ke berbagai pelosok daerah melalui pemanfaatan remote areas through utilizing the network owned by the
jaringan yang dimiliki entitas induk. parent entity.
7. Sources pegawai dari kalangan millennial akan membantu 7. Millennial employee sources will help banks anticipate
bank dalam mengantisipasi perubahan ke arah digitalisasi. changes towards digitalization.
8. Pada sisi teknologi, tren AI and machine learning, open 8. On the technology side, trends in AI and machine learning,
banking, dan integrasi API menyediakan peluang bagi open banking, and API integration provide opportunities
Bank Mantap untuk menyederhanakan proses bisnis, for Bank Mantap to simplify business processes, improve
meningkatkan efisiensi operasional, serta memperkuat operational efficiency, and strengthen digital services for
layanan digital bagi nasabah. customers
Kekuatan Bank Mandiri Taspen khususnya adalah memiliki Bank Mandiri Taspen’s strength in particular is having parent
entitas induk dengan keunggulannya masing-masing yang entities with their respective advantages that function to
berfungsi untuk mengembangkan bisnis Bank Mandiri Taspen. develop Bank Mandiri Taspen’s business. The strengths of Bank
Adapun kekuatan Bank Mandiri Taspen antara lain diuraikan Mandiri Taspen are described as follows:
sebagai berikut:
1. Bank Mandiri Taspen memiliki entitas induk dengan 1. Bank Mandiri Taspen has parent entities with their
keunggulannya masing-masing yang berfungsi untuk respective advantages that function to develop Bank
mengembangkan bisnis Bank Mandiri Taspen yaitu: Mandiri Taspen’s business, namely:
a. Bank Mandiri sebagai bank terbesar di Indonesia yang a. Bank Mandiri as the largest bank in Indonesia has
memiliki expertise dalam pengelolaan operasional dan expertise in operational management and bank
layanan bank. services.
b. PT Taspen memiliki akses kepada captive market b. PT Taspen has access to the pensioner captive market
pensiunan sehingga dapat menambah database calon so that it can add to the database of prospective retired
debitur pensiunan. debtors.
c. Dukungan pendanaan dari grup Pemegang Saham. c. Funding support from Shareholders group.
2. Kerjasama dengan PT ASABRI yang merupakan BUMN 2. Collaboration with PT ASABRI, which is a BUMN that
pengelola asuransi dan pembayaran pensiun khusus untuk manages insurance and special pension payments for TNI
Prajurit TNI, Anggota Polri, PNS Kementerian Pertahanan Soldiers, Police Members, Civil Servants of the Ministry of
Republik Indonesia dan Polri. Defense of the Republic of Indonesia and the National Police.
3. Kerjasama dengan Dapen BUMN sebagai institusi 3. Collaboration with state-owned penitentiary as an
pengelola pembayaran pensiun pensiunan pegawai BUMN. institution managing the payment of state-owned
employee pensions.
2025 Annual Report 249
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
4. Risiko pembiayaan kredit segmen pensiunan relatif lebih 4. The credit financing risk for the pensioner segment
rendah karena sumber utama pembayaran angsuran kredit is relatively lower because the main source of credit
adalah dari manfaat pensiun debitur yang dipotong secara installment payments is from the debtor’s pension benefits,
langsung. which were deducted directly.
5. Dalam aspek teknologi, Bank Mantap telah menerapkan 5. In terms of technology, Bank Mantap has implemented
standarisasi Risk Assessment Criteria (RAC) yang comprehensive Risk Assessment Criteria (RAC)
komprehensif yang didukung oleh tools teknologi yang standardization supported by advanced technological
memumpuni, termasuk verifikasi kesehatan calon nasabah tools, including health verification of prospective customers
guna meminimalkan risiko mortalitas. Selain itu, Bank to minimize mortality risk. Furthermore, Bank Mantap
Mantap telah menggunakan sistem core banking Maestro has utilized the Maestro core banking system, which has
yang memiliki kapabilitas setara dengan sistem yang capabilities equivalent to those used by KBMI 4 banks, thus
digunakan oleh bank-bank KBMI 4, sehingga mendukung supporting operational efficiency and business scalability.
efisiensi operasional dan skalabilitas bisnis.
6. Budaya kerja Bank Mandiri Taspen yang kuat. 6. The work culture of Bank Mandiri Taspen is strong.
7. Branding yang mencerminkan keunggulan masing-masing 7. Branding that reflects the excellence of each parent and
induk dan founder Bank Mandiri Taspen. founder of Bank Mandiri Taspen.
8. Mengutamakan SDM berasal dari wilayah setempat, 8. Prioritizing human resources from the local area, so that
sehingga penguasaan wilayah lebih optimal. regional control is more optimal.
9. Mengembangkan pendidikan calon pegawai yang 9. Developing education for prospective employees who were
dipersiapkan sebagai suksesor dalam jangka panjang. prepared as long-term successors.
10. Produk unggulan 3 (tiga) pilar Mantap (Mantap Sehat, 10. Excellent product 3 (three) Steady pillars (Stay Healthy,
Mantap Aktif dan Wirausaha Mantap Sejahtera) sebagai Steady Active and Mantap Prosperous Entrepreneur)
unique value proposition Bank Mandiri Taspen dibanding as a unique value proposition for Bank Mandiri Taspen
kompetitor. compared to competitors.
Bank Mandiri Taspen tetap harus waspada dan mawas diri Bank Mandiri Taspen still has to be alert and introspective
karena di tahun 2026-2028 masih akan dipenuhi berbagai because in 2026-2028 it will still be filled with various
tantangan yang challenging, khususnya dari aspek pencapaian challenging challenges, especially in terms of achieving market
market share, profitabilitas dan nilai kapitalisasi pasar. share, profitability and market capitalization value. Furthermore,
Selanjutnya untuk terus dapat memberikan pertumbuhan to continue to be able to provide positive growth, Bank Mandiri
positif, Bank Mandiri Taspen harus dapat menciptakan nilai Taspen must be able to create added value on an ongoing basis,
tambah secara berkesinambungan, baik dari segi business both in terms of business units and supporting units, namely by
unit maupun supporting unit, yaitu dengan selalu berorientasi always being oriented towards achieving company profits and
kepada pencapaian laba perusahaan dan pertumbuhan bisnis sustainable business growth as well as increasing productivity
secara berkelanjutan serta peningkatan produktivitas melalui through Management Policy in 2026, which includes the
Kebijakan Manajemen di tahun 2026, yang meliputi sebagai following:
berikut:
1. Pertumbuhan Kredit, Dengan Portfolio Kredit Pensiunan 1. Credit Growth, With Pensioner Credit Portfolios
Yang Meningkat Increasing
Secara keseluruhan target pertumbuhan kredit Bank Overall, Bank Mandiri’s credit growth target is in line with
Mandiri sesuai dengan target untuk terus menaikkan the target to continue to increase its credit market share,
pangsa pasar kredit, serta upaya untuk meningkatkan as well as efforts to increase the credit composition of the
komposisi kredit segmen pensiunan. retiree segment.
2. Pengelolaan Sumber Pendapatan 2. Management of Income Sources
Sumber pendapatan utama di tahun 2026 masih berupa The main source of income in 2026 will still be credit
pendapatan bunga kredit. Kontribusi pendapatan lain interest income. Other income contributions come from
bersumber dari fee based income seperti admin deposit, fee based income such as admin deposits, payment points,
payment point, rebate asuransi, administrasi kredit, fee insurance rebates, credit administration, e-channel fees
e-channel dan jasa layanan bank lainnya. and other bank services.
3. Pengendalian Kualitas Aktiva Produktif 3. Controlling the Quality of Productive Assets
Pengendalian kualitas aktiva produktif dilaksanakan Productive asset quality control is carried out through
melalui beberapa tahapan untuk memastikan risk exposure several stages to ensure risk exposure is always identified,
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PT Bank Mandiri Taspen senantiasa teridentifikasi, terukur, termonitor, dan measured, monitored and mitigated. These stages start termitigasi. Tahapan-tahapan tersebut mulai dari penerapan from implementing an effective and prudent business pendekatan proses bisnis yang efektif dan prudent (four process approach (four eyes principle and Committee eyes principle dan Rapat Komite), variasi tools yang tepat Meetings), a variety of appropriate tools, professional and guna, sumber daya profesional dan efektif, monitoring dan effective resources, monitoring and review and an emphasis review dan ditekankan pada penguatan aktivitas collection. on strengthening collection activities. Bank Mandiri Taspen Bank Mandiri Taspen akan sangat selektif dalam menjaga will be very selective in maintaining growth, especially pertumbuhan, khususnya kredit di Provinsi Bali serta akan credit in Bali Province and will focus on credit development fokus pada pengembangan kredit di segmen pensiunan. in the retiree segment. 4. Pertumbuhan Dana 4. Pertumbuhan Dana Pertumbuhan dana sebesar 4,5% untuk mempertahankan Fund growth was 4.5% to maintain the Loan to Funding Loan to Funding Ratio (LFR) pada level 86%-92% yang Ratio (LFR) at the level of 86%-92% which was driven by an didorong dari peningkatan Dana Pihak Ketiga (DPK), adanya increase in Third Party Funds (TPF), the existence of existing obligasi existing, kerja sama bilateral loan serta alternatif bonds, bilateral loan cooperation as well as alternative pendanaan maupun dukungan pendanaan dari grup usaha. funding and funding support from the group business. Pencapaian Target dan Target Ke Depan Target Achievement and Future Targets Pencapaian Target Target Achievement Secara umum, pencapaian target Bank di 2025 telah In general, the achievement of the Bank’s targets in 2025 has menunjukkan hasil yang baik. Uraian terkait perbandingan shown good results. The description regarding the comparison target dan realisasi keuangan, struktur modal, pengembangan of financial targets and realization, capital structure, HR SDM dan pemasaran disajikan sebagai berikut. development and marketing is presented as follows. Perbandingan Target dan Realisasi Keuangan Target Comparison and Financial Realization Pencapaian target Bank Mandiri Taspen pada umumnya Bank Mandiri Taspen’s target achievement generally exceeded melampaui target yang telah ditetapkan dalam Rencana Bisnis the targets set in the Bank’s Business Plan (RBB) for 2025. Bank (RBB) tahun 2025. Bank Mandiri Taspen belum berhasil Bank Mandiri Taspen has not yet succeeded in exceeding the melampaui target laba tahun berjalan di tahun 2025 yaitu current year’s profit target in 2025, which was 93.92% and sebesar 93,92% dan pendapatan operasional lainnya sebesar other operating income of 80.68%. This is due to operating 80,68%. Hal ini disebabkan oleh pendapatan operasional income other than non-recurring interest on insurance payment selain bunga non recurring atas recovery pembayaran asuransi recovery that has not reached the target in the fourth quarter. yang belum tercapai target di kuartal empat ini. Ekuitas di atas Equity is above the target of 101.96% due to an increase in target yaitu sebesar 101,96% yang disebabkan peningkatan current year’s profit. The achievement of assets successfully laba tahun berjalan. Pencapaian aset berhasil melampaui exceeded the target of 100.86% and equity reached the set target sebesar 100,86% dan ekuitas yang mencapai target target of 101.96%. Likewise, the achievement of the third yang ditetapkan yakni sebesar 101,96%. Demikian pula party fund target for 2025 was 104.71% supported by the dengan pencapaian target dana pihak ketiga tahun 2025 yang achievement of current account, savings and time deposit sebesar 104,71% yang didukung dengan pencapaian target targets of 79.08%, 107.76% and 104.19%, respectively. Bank giro, tabungan dan deposito masing-masing sebesar 79,08%, Mandiri Taspen will continuously evaluate the implementation 107,76% dan 104,19%. Bank Mandiri Taspen akan senantiasa of the established strategies, so that Bank Mandiri Taspen’s melakukan evaluasi pelaksanaan strategi yang telah ditetapkan, performance in the future will experience continuous sehingga kinerja Bank Mandiri Taspen di masa yang akan improvement. datang akan mengalami peningkatan secara berkelanjutan. 2025 Annual Report 251
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Management Discussion and Analysis of Bank Performance
Tabel Perbandingan Realisasi Keuangan
Table of Financial Realization Comparison
(dalam Jutaan Rupiah / in IDR million)
RBB 2025
Realisasi 2025 Pencapaian
Uraian 2025 Business Plan Description
2025 Realization Achievements
(RBB)
1 2 3 4=2/3 1
Keuangan Financial
Total Aset 73,018,566 72,398,458 100.86% Total Assets
Dana Masyarakat (DPK) 55,030,573 52,556,196 104.71% Third Party Funds (TPF)
Giro 434,920 550,000 79.08% Current Accounts
Tabungan 12,392,749 11,500,000 107.76% Savings
Deposito 42,202,904 40,506,196 104.19% Deposits
Kredit 50,530,716 52,294,268 96.63% Loans
Ekuitas 9,395,300 9,215,139 101.96% Equity
Pendapatan Bunga Bersih 3,665,510 3,676,704 99.70% Net Interest Rate Income
Pendapatan Operasional
419,654 520,115 80.68% Other Operational Incomes
Lainnya
Laba (Rugi) tahun berjalan 1,581,080 1,683,381 93.92% Current Year Earnings (Loss)
Rasio Keuangan (%) Financial Ratio (%)
NPL Gross 0.63% 1.00% 159.37% NPL Gross
NPL Net 0.32% 0.50% 157.74% NPL Net
ROA 2.98% 3.19% 93.21% ROA
ROE 18.90% 19.25% 98.16% ROE
CAR 30.47% 26.30% 115.86% CAR
NIM 5.42% 5.44% 99.63% NIM
BOPO 70.85% 69.47% 98.06% BOPO
Perbandingan Target dan Realisasi Struktur Comparison of Target and Capital Structure
Modal (Capital Structure)
Pencapaian target total modal Bank Mandiri Taspen sebesar The realization of total capital reached 103.45% of the target,
103,45% dengan realisasi mencapai Rp9,53 triliun. Pencapaian with total capital amounting to IDR9.53 trillion. The achievement
total modal sedikit berada di atas target yang ditetapkan antara above target was primarily influenced by the increase in profit
lain dipengaruhi oleh peningkatan laba tahun berjalan. for the year, which contributed to the strengthening of the
Bank’s capital position.
Tabel Perbandingan Target dan Realisasi Struktur Modal
Table of Target Comparison and Capital Structure
(dalam jutaan Rupiah / in IDR million)
Realisasi 2025 Target 2025 Pencapaian
Uraian Description
2025 Realization 2025 Targets Achievements
1 2 3 4=2/3
Modal Inti Utama/Common
9,163,760 8,799,764 104.14% Common Equity Tier 1 (CET 1)
Equity Tier 1 (CET 1)
Modal Inti Tambahan/
- - - Additional Tier 1 (AT 1)
Additional Tier 1 (AT 1)
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PT Bank Mandiri Taspen
Realisasi 2025 Target 2025 Pencapaian
Uraian Description
2025 Realization 2025 Targets Achievements
1 2 3 4=2/3
Modal Pelengkap (Tier 2) 362,509 408,410 88.76% Supplementary Tier (Tier 2)
Total Modal 9,526,269 9,208,174 103.45% Capital Total
Perbandingan Target dan Realisasi Pemasaran Target Comparison and Marketing Realization
Tahun 2025 merupakan tahun yang challenging untuk The year 2025 presented significant challenges for the
perekonomian Indonesia khususnya sektor industri perbankan. Indonesian economy, particularly within the banking industry.
Dengan strategi yang tepat dan efektif, Bank Mandiri Taspen Nevertheless, through the implementation of appropriate
berhasil melampaui target pemasaran baik dari sisi kredit and effective strategies, the Bank successfully exceeded its
maupun penghimpunan dana. Berikut adalah indikator utama marketing targets in both lending and fund-raising activities.
keberhasilan pemasaran Bank Mandiri Taspen di tahun 2025, The key indicators of Bank Mandiri Taspen’s marketing success
sebagai berikut: in 2025 were presented below:
Tabel Perbandingan Target dan Realisasi Pemasaran
Table of Target Comparisons and Marketing Realization
Realisasi 2025 Target 2025 Pencapaian
Indikator Pemasaran Marketing Indicators
2025 Realization 2025 Targets Achievements
1 2 3 4=2/3
Total rekening nasabah 1,488,200 1,844,107 80.70% Total of Customer accounts
Rekening baru 418,487 471,200 88.81% New accounts
Total of Third Party Fund
Jumlah rekening DPK 1,088,565 1,039,619 104.71%
(DPK) accounts
Jumlah Dapem Pensiunan The total of Civil Servants
567,847 541,899 104.79%
ASN Pension Fund
Pencairan kredit/plafond baru Loans disbursement / facilities
9,889,337 12,254,399 80.70%
2025 (jutaan Rupiah) in 2025 (in IDR millions)
Amidst the slowdown in the growth of the banking industry,
Di tengah perlambatan pertumbuhan industri perbankan, Bank Bank Mandiri Taspen was still able to survive and grow
Mandiri Taspen tetap dapat survive dan tumbuh sustain baik sustainably both in terms of DPK growth and the number
dari sisi pertumbuhan DPK dan Jumlah Dapem Pensiunan ASN of ASN pensioner Dapem accounts in 2025. Bank Mandiri
di tahun 2025. Bank Mandiri Taspen berhasil melampaui target Taspen succeeded in exceeding the target number of DPK and
jumlah rekening DPK dan Dapem pensiunan ASN masing- ASN pensioner Dapem accounts by 104.71% and 104.79%,
masing sebesar 104,71% dan 104,79%. respectively.
Target Comparison and Human Resource
Perbandingan Target dan Realisasi Development Realization
Pengembangan Sumber Daya Manusia (SDM)
The description of the comparison between the target and
Uraian perbandingan target dan realisasi pengembangan realization of employee development at Bank Mandiri Taspen in
pegawai Bank Mandiri Taspen tahun 2024 disajikan sebagai 2025 is presented as follows.
berikut.
2025 Annual Report 253
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Tabel Perbandingan Target dan Realisasi Pengembangan SDM
Table of HR Development Target and Realization Comparison
Realisasi 2025 Target 2025 Pencapaian
Uraian Description
2025 Realization 2025 Targets Achievements
1 2 3 4=2/3
Realisasi Pelatihan Pegawai Employees Training
6,586 4,072 161.74%
(dalam pegawai) (in house employees)
Biaya pelatihan Pegawai Employees Training Cost
22,357 25,296 88.38%
(Rupiah) (in IDR)
Realisasi pelatihan pegawai sejumlah 6.586 pegawai Employee training realization amounted to 6,586 employees
dari rencana 4.072 pegawai atau 161,74% dari target from the planned 4,072 employees or 161.74% of the HR
pengembangan SDM di tahun 2025. Pada tahun 2025, development target in 2025. In 2025, training was conducted
pelatihan dilakukan dengan berbagai metode seperti self- using various methods such as self-paced learning, virtual
paced learning, virtual class, hingga in-class training yang classes, and in-class training that was already implemented.
sudah bisa dijalankan. Pada tahun 2025, pengembangan In 2025, development and training were carried out with a
dan pelatihan dilakukan dengan fokus untuk membangun focus on building competencies and organizational needs. The
kompetensi dan kebutuhan organisasi. Adapun realisasi biaya realization of employee training costs in 2025 was IDR 22.36
pelatihan pegawai di tahun 2025 sebesar Rp22,36 miliar dari billion from the education and training budget of IDR 25.30
anggaran pendidikan dan pelatihan sebesar Rp25,30 miliar. billion.
Target ke Depan (Proyeksi) 2026 Future Target (Projection) 2026
Manajemen Bank Mandiri Taspen telah menyusun Rencana Bank Mandiri Taspen management has prepared a Bank
Bisnis Bank untuk tahun 2026 dengan mempertimbangkan Business Plan for 2026 taking into account current economic
kondisi ekonomi saat ini dan proyeksi perekonomian di tahun conditions and economic projections for 2026, both from a
2026, baik dari segi makro maupun mikro. macro and micro perspective.
Asumsi yang Digunakan dalam Menyusun Assumptions Used in Preparing the Projections
Proyeksi
Dalam penyusunan proyeksi tahun 2026, Bank Mandiri Taspen In preparing projections for 2026, Bank Mandiri Taspen uses
menggunakan beberapa asumsi makro dan mikro ekonomi several macro and micro economic assumptions as follows:
sebagai berikut:
Tabel Asumsi Makro dan Mikro
Table of Macro and Micro Assumptions
(dalam % / in %)
Uraian Asumsi 2027 2026 Assumption Description
Asumsi Makro Ekonomi Macroeconomic Assumptions
Pertumbuhan Ekonomi 5.39% 5.20% Economic growth
Inflasi 3.20% 2.62% Inflation
7D Reverse Repo Rate 3.75% 4.00% 7D Reverse Repo Rate
Kurs IDR/USD Rp16,070 Rp16,105 IDR/USD exchange rate
Microeconomic Assumptions (Interest
Asumsi Mikro Ekonomi (Suku Bunga)
Rates)
Giro 2.50% 2.50% Current account
Tabungan 1.50% 1.50% Savings
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PT Bank Mandiri Taspen
Uraian Asumsi 2027 2026 Assumption Description
Simpanan Berjangka 5.00% 5.35% Term Savings
Kredit 11.50% 11.50% Loans
Sumber: Rencana Bisnis Bank Mandiri Taspen 2026-2027
Source: Bank Mandiri Taspen Business Plan 2026-2027
Proyeksi Keuangan Financial Projections
Uraian terkait proyeksi struktur keuangan tahun 2026 adalah A description of the projected financial structure for 2026 is as
sebagai berikut: follows:
Tabel Proyeksi Keuangan
Table of Financial Projection
(dalam jutaan Rupiah / in IDR million)
Proyeksi 2026
Uraian Description
Projections for 2026
Keuangan Finance
Total Aset 78,757,397 Total Assets
Dana Masyarakat (DPK) 57,200,370 Third-party Funds (DPK)
Giro 600,000 Current Accounts
Tabungan 13,000,000 Savings
Deposito 43,600,370 Deposits
Kredit 55,446,386 Loans
Ekuitas 10,485,108 Equity
Pendapatan Bunga Bersih 4,053,346 Net Interest Income
Pendapatan Operasional Lainnya 394,914 Other Operating Income
Laba (Rugi) tahun berjalan 1,550,840 Income for the year
Rasio Keuangan (%) Finance Ratio (%)
NPL Gross 1.00% NPL Gross
NPL Net 0.50% NPL Net
ROA 2.67% ROA
ROE 16.66% ROE
CAR 28.01% CAR
NIM 5.47% NIM
BOPO 72.65% BOPO
2025 Annual Report 255
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Proyeksi Struktur Modal (Capital Structure) Capital Structure Projections
Uraian terkait proyeksi struktur modal tahun 2026 adalah A description of the projected capital structure for 2026 is as
sebagai berikut: follow:
Tabel Proyeksi Struktur Modal
Table of Capital Structure Projection
Proyeksi 2026
Uraian Description
Projections for 2026
Modal Inti Utama/Common Equity Tier 1 (CET 1) 9,983,667 Common Equity Tier 1 (CET 1)
Modal Inti Tambahan/Additional Tier 1 (AT 1) - Additional Tier 1 (AT 1)
Modal Pelengkap (Tier 2) 431,210 Complementary Capital (Tier 2)
Total Modal 10,414,876 Total Capital
Proyeksi Kebijakan Dividen Dividen Policy Projection
Berdasarkan kebijakan dividen Bank Mandiri Taspen, yaitu Based on Bank Mandiri Taspen’s dividend policy, if Bank
apabila Bank Mandiri Taspen mempunyai saldo laba positif, Mandiri Taspen has a positive retained earnings balance,
setelah dikurangi penyisihan untuk cadangan, Bank Mandiri after deducting reserves, Bank Mandiri Taspen can distribute
Taspen dapat membagikan dividen dengan besaran dan tata dividends in an amount and manner agreed upon by the
cara pembagiannya sesuai kesepakatan Pemegang Saham Shareholders and after obtaining a resolution from the General
serta setelah memperoleh keputusan Rapat Umum Pemegang Meeting of Shareholders.
saham.
Tahun Buku yang berakhir tanggal 31 Desember 2025, Bank For the fiscal year ending December 31, 2025, Bank Mandiri
Mandiri Taspen berhasil membukukan laba setelah pajak Taspen successfully posted a profit after tax of Rp1,581,080
mencapai Rp1.581.080 juta atau 93,92% dari target sebesar million, or 93.92% of the target of Rp1,683,381 million, a 0.22%
Rp1.683.381 juta dan tumbuh sebesar 0,22% jika dibandingkan increase compared to the same period in 2024 of Rp1,577,550
periode yang sama tahun 2024 sebesar Rp1.577.550 juta. million.
Atas dasar hal tersebut, pada tahun 2025 Bank Mandiri Based on this, Bank Mandiri Taspen projects to distribute
Taspen memproyeksikan untuk membagikan dividen kepada dividends to shareholders in 2025 with a payout ratio of
pemegang saham dengan payout ratio ±10% dari laba setelah approximately 10% of the net profit after tax. This dividend
pajak. Pembagian dividen tersebut dimaksudkan karena Tahun distribution is intended because Bank Mandiri Taspen achieved
Buku 2024 Bank Mandiri Taspen telah memperoleh saldo a positive retained earnings balance in Fiscal Year 2024, thus
laba yang positif sehingga memberikan return yang optimal providing an optimal return to shareholders on the capital
kepada pemegang saham atas modal yang telah ditempatkan invested and fully paid into Bank Mandiri Taspen. However,
dan disetor penuh kepada Bank Mandiri Taspen. Namun the distribution of dividends will also be carried out by taking
demikian, pembagian dividen yang akan dilakukan juga dengan into account business development plans and their supporting
mempertimbangkan rencana pengembangan bisnis beserta elements, including information technology development and
pendukungnya antara lain seperti pengembangan teknologi human resource development.
informasi dan pengembangan sumber daya manusia.
Proyeksi Pemasaran Marketing Projections
Seiring dengan mulai membaiknya kondisi perekonomian di As economic conditions began to improve in 2025, driven by
tahun 2025 yang didorong oleh program-program stimulus stimulus programs issued by the Government, even though
yang dikeluarkan oleh Pemerintah, meskipun terdapat trend there is a challenging trend of increasing funding interest rates
peningkatan suku bunga dana yang challenging di tahun 2025, in 2025, Bank Mandiri Taspen remains optimistic about being
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PT Bank Mandiri Taspen
Bank Mandiri Taspen tetap optimis untuk dapat terus tumbuh able to continue to grow sustainably and continue to perform
sustain dan terus berkinerja optimal. Kinerja pemasaran kami optimally. We project marketing performance to continue to
proyeksikan terus tumbuh positif di tahun 2026, yakni sebagai grow positively in 2026, namely as follows:
berikut:
Tabel Proyeksi Pemasaran
Table of Marketing Projection
Proyeksi 2026
Indikator Pemasaran Marketing Indicators
Projections for 2026
Total Rekening Nasabah 1,688,200 Total Customer Account
Rekening baru 423,966 New Account
Jumlah rekening DPK 1,131,486 Number of TPF accounts
Jumlah Dapem Pensiunan ASN 641,912 Number of ASN Retired Dapem
Pencairan Kredit (jutaan Rupiah) 12,100,000 Credit Disburdement (IDR)
Untuk mencapai target pemasaran di tahun 2026, Bank To achieve marketing targets in 2026, Bank Mandiri Taspen is
Mandiri Taspen berinovasi mengembangkan produk lanjutan. innovating to develop advanced products. Advanced products
Produk lanjutan difokuskan dalam rangka memberikan produk are focused on providing products that are more competitive and
yang lebih kompetitif dan memberikan value added baik bagi provide added value both for Bank Mandiri Taspen customers
nasabah Bank Mandiri Taspen maupun untuk perusahaan. and for companies. The following are plans for further products
Berikut adalah rencana produk lanjutan yang akan diterbitkan that will be issued by Bank Mandiri Taspen in 2026 which are
Bank Mandiri Taspen di tahun 2026 yang disajikan sebagai presented as follows:
berikut:
Tabel Proyeksi Rencana Produk Lanjutan Tahun 2026
Projection Table for Advanced Product Plans for 2026
Rencana Produk Lanjutan Deskripsi
Advanced Product Plans Description
Fitur 2026 : Fitur tarik tunai tanpa kartu melalui ATM Jalin (LINK), Fitur Setor Tunai (Cash In) Merchant
Penambahan Fitur Unggulan pada
Indomaret, Fitur QRIS Customer Presented Mode, Penambahan Biller pada Mobile Banking.
Movin
2026 Features: Cardless cash withdrawal feature via Jalin ATM (LINK), Indomaret Merchant Cash In
Added Featured Features to Movin
Feature, QRIS Customer Presented Mode Feature, Biller Addition to Mobile Banking.
Layanan internet banking dengan fitur transfer intrabank, interbank, pembayaran pajak, payroll, payment
purchase, liquidity management, dan fitur lainnya.
New Mantap Cash Management
Internet banking services with intrabank and interbank transfers, tax payments, payroll, payment
purchases, liquidity management, and other features.
Aplikasi Merchant ini dapat digunakan oleh Nasabah pemilik merchant/usaha kelolaan Bank Mandiri
Taspen (acquiring) yang dapat diakses melalui aplikasi yang terintegrasi dengan sistem pembayaran
QRIS Acquirer.
Merchant app
This Merchant Application can be used by Customers who own merchants/businesses managed by
Bank Mandiri Taspen (acquiring) which can be accessed through an application integrated with the QRIS
Acquirer payment system.
Fasilitas kredit yang diberikan kepada nasabah Bank berupa pinjaman pemilikan rumah sesuai kebutuhan.
Kredit Pemilikan Rumah (KPR)
Credit facilities provided to Bank customers in the form of home ownership loans according to their
Home Ownership Credit (KPR)
needs.
2025 Annual Report 257
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Rencana Produk Lanjutan Deskripsi
Advanced Product Plans Description
Fasilitas pembiayaan yang diselenggarakan oleh Bank Mandiri Taspen dalam rangka mendukung
Kredit Program Perumahan (KPP) pelaksanaan kebijakan pemerintah
Housing Credit Program (KPP) Financing facilities provided by Bank Mandiri Taspen in order to support the implementation of
government policies
Kredit Kendaraan Bermotor untuk Produk ini ditujukan untuk menyediakan pembiayaan kredit pemilikan kendaraan bagi debitur untuk
Kendaraan niaga tujuan produktif.
Motor Vehicle Credit for Commercial This product is intended to provide vehicle ownership credit financing for debtors for productive
Vehicles purposes.
Layanan Short Term Loan adalah fitur yang memungkinkan nasabah terpilih untuk dapat mencairkan
dana tunai dari limit pre approved kredit via Movin ke rekening tabungan.
Short Term Loan (Flexi Loan)
The Short Term Loan service is a feature that allows selected customers to disburse cash from their pre-
approved credit limit via Movin to their savings account.
Layanan produk keuangan yang memungkinkan Nasabah membeli barang atau jasa segera namun
skema pembayaran dilakukan secara mencicil dalam jangka waktu tertentu.
Buy Now Pay Later
A financial product service that allows customers to purchase goods or services immediately, but the
payment scheme is made in installments over a certain period of time.
Fasilitas kredit yang diberikan kepada nasabah berupa pembiayaan kredit multiguna dengan agunan
Kredit Multiguna Agunan BPKB
BPKB mobil dan motor.
Multipurpose Credit with BPKB
The credit facility provided to customers is in the form of multi-purpose credit financing with car and
Collateral
motorbike BPKB collateral.
Tabungan siMantap Berjangka
dengan benefit asuransi Produk penghimpunan dana dengan fitur asuransi
siMantap Berjangka Savings with Fundraising product with insurance features
insurance benefits
PUB Obligasi Tahap II Penawaran Umum Berkelanjutan Efek Bersifat Utang dan/atau Sukuk adalah kegiatan penawaran
PUB Bonds Phase II Continuous Public Offering of Debt Securities and/or Sukuk is an offering activity
Jenis Produk:
Transaksi SBN pasar sekunder
Target Pasar:
Transaksi Obligasi dengan nasabah 1. Nasabah Perorangan dan/atau
(perorangan dan/atau institusi) 2. Nasabah Institusi
Bond transactions with customers Product Type:
(individuals and/or institutions) Secondary market SBN transactions
Target Market:
1. Individual Customers and/or
2. Institutional Customers
Obligasi Subordinasi
Berkarakteristik Modal Target Pasar: Group Usaha PT Bank Mandiri (Persero), Tbk dan PT Taspen (Persero)
Capital-Characterized Subordinated Target Market: PT Bank Mandiri (Persero), Tbk and PT Taspen (Persero) Business Group
Bonds
Alternatif penyaluran dana sesama institusi keuangan
Bank Loan
Alternative distribution of funds between financial institutions
Fasilitas kredit yang diberikan kepada pegawai BUMN/BUMD/BHMN/Swasta yang akan memasuki usia
pensiun (BUP) dan dilunasi tepat pada masa pensiun.
KSM Dapen Diskonto
Credit facilities provided to BUMN/BUMD/BHMN/Private sector employees who will enter retirement
age (BUP) and are repaid at the time of retirement.
Layanan Kredit Bulk dan Layanan Request for Payment (RFP)
BI Fast Phase 1 batch 2
Bulk Credit Services and Request for Payment (RFP) Services
Produk ini dirancang untuk menjawab kebutuhan pembiayaan pegawai ASN/TNI/POLRI yang mendekati
masa pensiun, namun memiliki keterbatasan arus kas sebelum memasuki masa pensiun
KMPP Grace Period
This product is designed to answer the financing needs of ASN/TNI/POLRI employees who are
approaching retirement, but have limited cash flow before entering retirement.
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PT Bank Mandiri Taspen
Proyeksi Pengembangan Sumber Daya Manusia Human Resources (HR) Development
(SDM) Projections
Dalam menghadapi tantangan bisnis di tahun 2026, Bank telah In facing business challenges in 2026, the Bank has prioritized
menetapkan prioritas pelaksanaan training di bidang teknis the implementation of training in technical and non-technical
dan bidang non teknis secara daring dan/atau luring melalui fields online and/or offline through the following program:
program sebagai berikut:
1. Sertifikasi Kompetensi Kerja Sesuai SKKNI (Standar 1. Certification of Work Competencies in accordance
Kompetensi Kerja Nasional Indonesia) with SKKNI (Indonesian National Work Competency
Standards)
Merupakan sertifikasi kompetensi yang mengacu pada Competency certification that refers to nationally
standar kompetensi yang ditetapkan secara nasional established competency standards (SKKNI), which are
(SKKNI), yang diwajibkan atau relevan dengan tugas-tugas required or relevant to the specific tasks of employees in
khusus pegawai di sektor perbankan, seperti Manajemen the banking sector, such as Risk Management, General
Risiko, General Banking, Audit Intern Bank, Kepatuhan, Anti Banking, Bank Internal Audit, Compliance, Anti-Money
Pencucian Uang dan Pencegahan Pendanaan Terorisme Laundering and Prevention of Financing of Terrorism (APU-
(APU-PPT), Sistem Pembayaran, dan Wakil Agen Penjual PPT), Payment Systems, and Deputy Selling Agent for
Efek Reksa Dana (WAPERD). Sertifikasi ini bertujuan Mutual Fund Securities (WAPERD). This certification aims
meningkatkan kredibilitas dan profesionalisme pegawai to enhance the credibility and professionalism of employees
dalam melaksanakan tugasnya sehari-hari secara efektif in carrying out their daily duties effectively according to
sesuai standar nasional. national standards.
2. Sertifikasi Kompetensi Kerja Non SKKNI 2. Non SKKNI Work Competency Certification
Merupakan sertifikasi kompetensi yang tidak mengacu Competency certification that does not refer directly to
langsung pada SKKNI tetapi relevan dengan kebutuhan SKKNI but is relevant to the needs of the organization
organisasi dan industri jasa keuangan, seperti sertifikasi and the financial services industry, such as certification
dalam bidang Human Capital, IT & Security, pengadaan in the fields of Human Capital, IT & Security, procurement
barang dan jasa, maupun bidang lainnya sesuai dengan of goods and services, and other fields in accordance
kebutuhan spesifik organisasi untuk mendukung efektivitas with the specific needs of the organization to support the
operasional dan strategis Bank. operational and strategic effectiveness of the Bank.
3. Training Peningkatan Kompetensi Lainnya 3. Other Competency Improvement Training
Merupakan program pelatihan yang bertujuan Training program that aimed at improving employees’
meningkatkan pemahaman serta keterampilan teknis understanding and technical skills beyond formal
pegawai di luar sertifikasi formal, mencakup aspek bisnis, certification, covering aspects of business, operations, and
operasional, serta kesadaran risiko (business, operation, risk awareness knowledge. This program is provided both
and risk awareness knowledge). Program ini diberikan baik through the LaunchPad Program (onboarding program
melalui LaunchPad Program (program onboarding untuk for new employees) and periodic training or refreshment
pegawai baru) maupun pelatihan berkala atau refreshment for all existing employees, to ensure employees have
untuk seluruh pegawai existing, guna memastikan pegawai competencies that are always relevant to business and
memiliki kompetensi yang senantiasa relevan dengan regulatory developments.
perkembangan bisnis dan regulasi.
4. Training Soft Skill 4. Training Soft Skill
Merupakan program pelatihan yang bertujuan Training program that aims to develop employees’ soft
mengembangkan keterampilan non-teknis (soft skills) skills, such as communication, collaboration, building
pegawai, seperti kemampuan komunikasi, kolaborasi, effective working relationships, and conflict resolution
membangun hubungan kerja yang efektif, serta keterampilan skills. This training is organized through online and/or
penyelesaian konflik. Pelatihan ini diselenggarakan melalui offline workshops, and optimized through digital learning
workshop secara daring dan/atau luring, serta dioptimalkan platforms such as LinkedIn Learning to expand access
melalui platform pembelajaran digital seperti LinkedIn to learning content to all divisions, in order to accelerate
Learning untuk memperluas akses konten pembelajaran ke employee competency improvement in a flexible and
seluruh divisi, guna mempercepat peningkatan kompetensi efficient manner.
pegawai secara fleksibel dan efisien.
2025 Annual Report 259
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
5. Training Kepemimpinan (Leadership) 5. Leadership Training
Merupakan program pelatihan yang bertujuan membangun Training program that aims to build leadership
kompetensi kepemimpinan, meliputi kemampuan competencies, including strategic decision-making skills,
pengambilan keputusan strategis, pengelolaan risiko, serta risk management, as well as skills to direct, coach, and
keterampilan mengarahkan, membina, dan memotivasi motivate work teams. This program aims to prepare and
tim kerja. Program ini bertujuan mempersiapkan dan develop leaders who are effective, visionary, and able
mengembangkan pemimpin yang efektif, visioner, dan to support the achievement of organizational strategic
mampu mendukung tercapainya tujuan strategis organisasi goals in the financial services sector. The implementation
di sektor jasa keuangan. Adapun penerapannya diharapkan is expected to realize the “BANKER” leadership model in
dapat mewujudkan leadership model “BANKER” pada diri every leader of the Bank:
setiap leader Bank:
a. Bold, yang memiliki arti berani menyampaikan pendapat a. Bold, which means dare to express opinions to
untuk memotivasi, menginspirasi, dan membimbing motivate, inspire and guide others towards the greater
orang lain menuju kebaikan yang lebih besar. good.
b. Adaptive, yang memiliki arti bersedia dan mampu b. Adaptive, which means Able to adapt to developments
beradaptasi, terutama saat menghadapi situasi yang in the digital Era.
tidak biasa.
c. Nimble, yang memiliki arti memiliki kemampuan c. Nimble, which means having the ability to react quickly
untuk bereaksi dengan cepat dan berani mengambil and dare to make decisions efficiently with measurable
keputusan secara efisien dengan risiko yang terukur. risks.
d. Knowledgable, yang memiliki arti memiliki pengetahuan d. Knowledgable, which means Extensive knowledge and
yang luas dan bersedia untuk berbagi informasi kepada can always be relied on in all conditions.
rekan kerja.
e. Empathetic, yang memiliki arti mampu memahami e. Empathetic, which means Able to understand diversity,
keberagaman, menciptakan culture yang positif dan create a positive and supportive culture in the work
suportif di lingkungan kerja untuk meningkatkan environment to increase productivity.
produktifitas.
f. Resilience, yang memiliki arti mampu untuk mengatasi f. Resilience, which means having the ability to provide
tantangan, menghadapi ketidakpastian, dan pulih dari services that can captivate customers.
kesulitan dengan cepat dan efektif.
Di tahun 2026, Bank akan melakukan training leadership In 2026, the Bank will conduct leadership training including:
meliputi:
1. Officer Development Program (ODP) 1. Officer Development Program (ODP)
ODP merupakan program pengembangan yang dirancang ODP is a development program specifically designed for
khusus untuk fresh graduate atau lulusan baru yang fresh graduates or potential new graduates, with the aim
potensial, dengan tujuan mempersiapkan mereka menjadi of preparing them to become future leaders in the bank.
calon pemimpin masa depan di bank. Peserta ODP biasanya ODP participants usually undergo a series of systematic,
menjalani rangkaian pelatihan yang sistematis, intensif, dan intensive, and comprehensive training that includes
komprehensif yang mencakup pelatihan teknis perbankan technical banking training (operations, credit, funding, risk
(operasi, kredit, funding, risk management, dll.), pelatihan management, etc.), soft skills training, leadership training,
soft skill, pelatihan kepemimpinan, serta rotasi tugas ( job and job rotation in various work units. After completing this
rotation) di berbagai unit kerja. Setelah menyelesaikan program, participants are expected to be ready to be placed
program ini, peserta diharapkan siap ditempatkan dalam in various strategic positions as officers and prospective
berbagai posisi strategis sebagai officer dan calon bank leaders.
pemimpin bank.
2. Staff Development Program (SDP) 2. Staff Development Program (SDP)
SDP adalah program pengembangan yang dirancang SDP is a development program specifically designed for
khusus untuk posisi staf yang memiliki potensi dan kinerja staff positions that have good potential and performance
baik untuk dipersiapkan ke jenjang tanggung jawab yang to be prepared for higher levels of responsibility or to
lebih tinggi atau untuk mengembangkan spesialisasi develop certain specializations according to organizational
tertentu sesuai kebutuhan organisasi. SDP bertujuan needs. SDP aims to strengthen the technical capabilities,
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PT Bank Mandiri Taspen
memperkuat kemampuan teknis, kompetensi operasional, operational competencies, and soft skills of the participants
serta soft skill para peserta melalui pelatihan khusus through specialized training tailored to the bank’s business
yang disesuaikan dengan kebutuhan bisnis bank. Peserta needs. Participants of this program are generally employees
program ini umumnya adalah pegawai yang sudah memiliki who already have certain work experience in the bank, with
pengalaman kerja tertentu di bank, dengan tujuan agar the aim that they can increase productivity and be ready to
mereka dapat meningkatkan produktivitas serta siap untuk take on greater responsibility.
mengemban tanggung jawab lebih besar.
3. L3 Series Program (Learn, Leap, and Lead) 3. L3 Series Program (Learn, Leap, and Lead)
L3 Series Program adalah rangkaian program pelattraining L3 Series Program is a series of leadership training programs
kepemimpinan yang dirancang secara bertahap untuk designed in stages for employees at various managerial
pegawai di berbagai jenjang manajerial, guna meningkatkan levels, in order to improve leadership competencies in a
kompetensi leadership secara sistematis dan terstruktur systematic and structured manner according to the level of
sesuai dengan tingkatan jabatan masing-masing. Program each position. The program consists of three main levels:
ini terdiri dari tiga tingkatan utama:
a. Leadership Essentials for Achieving Resilient and a. Leadership Essentials for Achieving Resilient and
Empowerment (Learn) Empowerment (Learn)
Program ini ditujukan bagi para First Line Managers This program is aimed at First Line Managers (e.g.
(misalnya Business Manager dan Funding Transaction Retired Relationship Officer/ROP and Funding
Manager/FTM), yang berfokus pada penguatan fondasi Transaction Manager/FTM), focusing on strengthening
kepemimpinan dasar. Tujuan utama Learn adalah basic leadership foundations. Learn’s main objective
membangun kompetensi esensial untuk memimpin diri is to build essential competencies to effectively lead
sendiri dan tim secara efektif, meningkatkan resiliensi yourself and your team, increase resilience in the face
dalam menghadapi tantangan, serta memberdayakan of challenges, and empower your team through basic
tim melalui keterampilan dasar kepemimpinan. leadership skills.
b. Leadership Empowerment Acceleration Program b. Leadership Empowerment Acceleration Program
(Leap) (Leap)
Program ini diperuntukkan bagi Middle Managers This program is intended for Middle Managers (e.g.
(misalnya Operational Manager, Team Leader, Spoke Operational Managers, Team Leaders, Spoke Managers,
Manager, dan Supervisor) yang sudah memiliki and Supervisors) who already have managerial
pengalaman manajerial dan perlu dikembangkan experience and need to be developed further.The main
lebih lanjut.Tujuan utama Leap adalah mempercepat objective of Leap is to accelerate the development of
pengembangan kemampuan manajerial dan managerial abilities and advanced leadership skills,
keterampilan kepemimpinan lanjutan, memberdayakan empower the ability to make tactical decisions, manage
kemampuan mengambil keputusan taktis, mengelola teams optimally, and improve the effectiveness of
tim secara optimal, serta meningkatkan efektivitas communication between levels and across functions in
komunikasi antar level dan lintas fungsi di organisasi. the organization.
c. Leadership Excellence for Advancement Development c. Leadership Excellence for Advancement Development
(Lead) (Lead)
Program ini dirancang khusus bagi Senior Managers This program is specifically designed for Senior
atau posisi strategis (Department Head, Office Head, Managers or strategic positions (Department Head,
Kepala Cabang, FTH, dan lain sebagainya), yang Office Head, Branch Head, FTH, etc.), which aims to
bertujuan menyiapkan pemimpin senior yang mampu prepare senior leaders who are able to think strategically
berpikir secara strategis dan visioner. Tujuan utama and visionarily. The main objective of Lead is to develop
Lead adalah mengembangkan pemimpin senior yang senior leaders who are able to make strategic decisions
mampu membuat keputusan strategis secara efektif, effectively, drive organizational transformation, manage
mendorong transformasi organisasi, mengelola risiko risk wisely, and lead change visionarily, thus supporting
secara bijaksana, serta memimpin perubahan secara the achievement of business goals in a sustainable
visioner, sehingga mendukung pencapaian tujuan manner.
bisnis secara berkelanjutan.
2025 Annual Report 261
Page 262
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Kebijakan, Pengumuman dan Policy, Announcement and Payment of
Pembayaran Dividen Dividend
Kebijakan dan Pengumuman Dividen Dividend Policy and Announcement
Dividen merupakan bagian laba yang diterima oleh pemilik Dividends were the share of profits received by shareholders in
saham sebanding dengan bagian saham yang dimiliki, proportion to the shares owned, which come from the profits
yang berasal dari keuntungan Bank Mandiri Taspen selama of Bank Mandiri Taspen during its business for a period. The
usahanya dalam suatu periode. Pembagian dividen Bank distribution of dividends at Bank Mandiri Taspen is based on the
Mandiri Taspen berdasarkan Kebijakan Akuntansi Bank Accounting Policy of Bank Mandiri Taspen which took effect on
Mandiri Taspen yang berlaku sejak tanggal 23 Agustus 2017 August 23, 2017 and last renewed on October 1, 2024. If Bank
dan terakhir diperbaharui tanggal 1 Oktober 2024. Apabila Mandiri Taspen has a positive profit balance, after deducting
Bank Mandiri Taspen mempunyai saldo laba positif, setelah the provision for reserves, Bank Mandiri Taspen can distribute
dikurangi penyisihan untuk cadangan, Bank Mandiri Taspen dividends with the amount and method of distribution in
dapat membagikan dividen dengan besaran dan tata cara accordance with the agreement of the shareholders and after
pembagiannya sesuai kesepakatan pemegang saham serta obtaining the decision of the General Meeting of Shareholders.
setelah memperoleh keputusan Rapat Umum Pemegang Bank Mandiri Taspen can distribute interim dividends before
saham. Bank Mandiri Taspen dapat membagikan dividen the end of the financial year based on the decision of the
interim sebelum tahun buku berakhir berdasarkan keputusan Board of Directors meeting with the approval of the Board of
Rapat Direksi dengan persetujuan Dewan Komisaris yang Commissioners whose implementation takes into account the
pelaksanaannya memperhatikan peraturan perundang- applicable laws and regulations.
undangan yang berlaku.
Penggunaan laba bersih untuk tahun yang berakhir pada The use of net profit for the years ending December 31, 2024
tanggal 31 Desember 2024 dan 2023 adalah sebagai berikut: and 2023 is as follows:
Penggunaan Laba Bersih Tahun Buku 2023 The Use of Net Profit For Fiscal Year 2023
Berdasarkan Berita Acara Keputusan Para Pemegang Based on the Minutes of Shareholders’ Decisions Outside the
Saham Diluar Rapat Umum Pemegang Saham Tahunan Annual General Meeting of Shareholders No. 17 dated June
Nomor 17 tanggal 27 Juni 2024 yang dibuat oleh Notaris 27, 2024 made by Notary Zulkifli Harahap, S.H., Notary in
Zulkifli Harahap, S.H., Notaris di Jakarta, pemegang saham Jakarta, shareholders agreed to set aside profits for the 2023
menyetujui untuk menyisihkan laba tahun buku 2023 sebesar fiscal year amounting to IDR140,940,383,106 as dividends
Rp140.940.383.106 sebagai dividen kepada pemegang to shareholders, The Company did not set aside any profit for
saham, Perseroan tidak menyisihkan laba untuk cadangan General reserve due to the fulfillment of the reserve of 20%
Umum sehubungan telah terpenuhinya cadangan sebesar of the Company’s Paid-up Capital, so that the remaining
20% dari Modal Disetor Perseroan, sehingga sisanya sebesar IDR1,268,463,447,957 was included as retained earnings.
Rp1.268.463.447.957 dimasukkan sebagai saldo laba.
Penggunaan Laba Bersih Tahun Buku 2024 The Use of Net Profit For Fiscal Year 2024
Berdasarkan Berita Acara Keputusan Para Pemegang Saham Based on the Minutes of Shareholders’ Decision Outside the
Diluar Rapat Umum Pemegang Saham Tahunan No. 17 Annual General Meeting of Shareholders No. 17 dated June
tanggal 27 Juni 2024 yang dibuat oleh Notaris Zulkifli Harahap, 27, 2024 made by Notary Zulkifli Harahap, S.H., Notary in
S.H., Notaris di Jakarta, pemegang saham menyetujui untuk Jakarta, the shareholders agreed to set aside the 2023 financial
menyisihkan laba tahun buku 2023 sebesar Rp140.940 year profit of IDR140,940 as dividends to shareholders and
sebagai dividen kepada pemegang saham dan Rp1.268.463 IDR1,268,463 will be included as retained earnings.
akan dimasukkan sebagai saldo laba.
262 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Pembayaran Dividen Dividend Payments
Pembayaran dividen tahun buku 2024 dilakukan pada tanggal Dividend payments for the 2024 financial year will be made
15 Desember 2025. Sedangkan pembayaran dividen tahun on December 15, 2025. Meanwhile, dividend payments for the
buku 2023 dilakukan pada tanggal 13 Desember 2024. Untuk 2023 financial year will be made on December 13, 2024. The
pembayaran dividen tahun buku 2025 akan diputuskan dalam dividend payments for the 2025 financial year will be decided
RUPS pada tahun 2026. at the GMS in 2026.
Tabel Pengumuman dan Pembayaran Dividen
Table of Dividend Announcement and Payment
Tahun Buku 2024 Tahun Buku 2023 Tahun Buku 2022
Uraian Description
Fiscal Year 2024 Fiscal Year 2023 Fiscal Year 2022
Laba Bersih (Rp penuh) 1.577.550.241.054 1,409,403,831,063 1,206,111,557,990 Net Profit (full IDR)
Dividen Kas (Rp penuh) 157.755.024.105 140,940,383,106 120,611,155,799 Cash Dividend (full IDR)
Dividen Non Kas *) - - - Non-Cash Dividends *)
Saham (lembar) 1,638,608,705 1,638,608,705 1,638,608,705 Shares (shares)
Dividen Kas Per Saham (Rp Cash Dividend Per Share (full
1.638.608.705 86.01 73.61
penuh) IDR)
Dividen Non Kas Per Saham Non-Cash Dividend Per Share
- - -
(Rp) *) (IDR) *)
Dividend Pay Out Ratio (%) 10% 10% 10% Dividend Pay Out Ratio (%)
8 Desember 2025 4 Desember 2024 1 Desember 2023
Tanggal Pengumuman Announcement Date
December 8, 2025 December 4, 2024 December 1, 2023
15 Desember 2025 13 Desember 2024 15 Desember 2023
Tanggal Pembayaran Payment date
December 15, 2025 December 13, 2024 December 15, 2023
Tanggal Pembayaran Dividen Non-Cash Dividend Payment
- - -
Non Kas *) Date*)
*) Bank Mandiri Taspen tidak memiliki dividen non kas
*) Bank Mandiri Taspen does not have non-cash dividends
Realisasi Penggunaan Dana Hasil Realization of Use of Public Offering
Penawaran Umum Proceeds
Pada tahun 2025, Bank Mandiri Taspen tidak dalam periode In 2025, Bank Mandiri Taspen was not in the reporting period
pelaporan realisasi penggunaan dana hasil penawaran umum for the realization of the use of proceeds from the public
oleh karena itu tidak terdapat informasi terkait jumlah perolehan offering, therefore there was no information regarding the
dana, rencana penggunaan dana, rincian penggunaan dana, amount of funds obtained, the planned use of funds, details of
saldo dana, dan tanggal persetujuan RUPS atas perubahan the use of funds, the balance of funds, and the date of approval
penggunaan dana. of the GMS for changes in the use of funds.
Sesuai dengan POJK Nomor 30/POJK.04/2015 tentang Laporan In accordance with OJK Regulation Number 30/POJK.04/2015
Realisasi Penggunaan Dana Hasil Penawaran Umum, Bank concerning the Report on the Realization of the Use of Proceeds
Mandiri Taspen telah melaporkan Realisasi Penggunaan Dana from Public Offerings, Bank Mandiri Taspen has reported the
Hasil Penawaran Umum sebagai berikut. Realization of the Use of Proceeds from Public Offerings as
follows.
2025 Annual Report 263
Page 264
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Tabel Realisasi Penggunaan Dana Hasil Penawaran Umum
Table of Realization of Use of Proceeds from Public Offering
Nilai Realisasi Hasil Penawaran Umum
Realized Value of Public Offering Results
Deskripsi Tanggal Efektif
No. Jumlah Hasil
Description Effective Date Biaya Penawaran
Penawaran Umum Hasil Bersih
Umum
(dalam Rp) (dalam Rp)
(dalam Rp)
Total Public Offering Net Profit
Public Offering Fees
Proceeds (in IDR)
(in IDR)
(in IDR)
1 2 3 4 5 6
Penawaran Umum
26 Juni 2025
1 Obligasi 1.500.000.000.000 5.280.000.000 1.494.720.000.000
June 26, 2025
Public Offering of Bonds
Informasi Material Mengenai Investasi, Material Information Regarding
Ekspansi, Penggabungan/Peleburan Investment, Expansion, Merger/
Usaha, Divestasi, Akuisisi, atau Consolation of Businesses, Divestment,
Restrukturisasi Utang dan Modal Acquisition, or Restructuring of Debt
and Capital
Investasi Investment
Bank Mandiri Taspen memiliki investasi dalam bentuk efek- Bank Mandiri Taspen has investments in securities increased
efek yang mengalami kenaikan dari tahun sebelumnya. Rincian compared to the previous year. The details of these securities
efek-efek tanggal 31 Desember 2025 dan 2024 adalah sebagai as of December 31, 2025, and 2024, are as follows.
berikut.
Tabel Rincian Efek-Efek
Table of Securities Details
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) (%)
Pihak berelasi Related parties
Biaya Perolehan Diamortisasi -
Amortized Cost - IDR
Rupiah
Obligasi Pemerintah 4,174,465 4,227,396 (52,931) (1.25%) Government Bonds
Nilai Wajar melalui Penghasilan Fair Value through Other
Komprehensif Lain - Rupiah Comprehensive Income - IDR
Obligasi Pemerintah 5,830,452 3,925,501 1,904,951 48.53% Obligasi Pemerintah
Nilai Wajar melalui Laba Rugi - Fair Value through Profit and
Rupiah Loss - IDR
Obligasi Pemerintah 101,306 - 101,306 100,00% Government Bonds
10,106,223 8,152,897 1,953,326 23.96%
264 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Sisa Dana Hasil
Rencana Penggunaan Dana Realisasi Penggunaan Dana Penawaran Umum
Planned Use of Funds Realization of Fund Use Remaining Funds from
Public Offering
Penyaluran Kredit Penyaluran Kredit
Total
(dalam Rp) (dalam Rp) Total (dalam Rp) (dalam Rp)
(dalam Rp)
Loan Distribution (in Loan Distribution (in Total (in IDR) (in IDR)
Total (in IDR)
IDR) IDR)
7 8 9 10 11
1.494.720.000.000 1.494.720.000.000 1.494.720.000.000 1.494.720.000.000 -
Pertumbuhan
Growth
Uraian 2025 2024 Description
(Rp) (%)
Pihak ketiga Third party
Biaya Perolehan Diamortisasi -
Amortized Cost - IDR
Rupiah
Sekuritas Rupiah Bank Indonesia Sekuritas Rupiah Bank Indonesia
299,960 2,995,161 (2,695,201) -89.99%
(SRBI) (SRBI)
Nilai Wajar melalui Penghasilan Fair Value through Other
Komprehensif Lain - Rupiah Comprehensive Income - IDR
Sekuritas Rupiah Bank Indonesia Sekuritas Rupiah Bank Indonesia
2,120,024 1,581,235 538,789 34.07%
(SRBI) (SRBI)
Nilai wajar melalui laba rugi - Fair Value through Profit and
Rupiah Loss - IDR
Sekuritas Rupiah Bank Indonesia Sekuritas Rupiah Bank Indonesia
493,125 - 493,125 100,00%
(SRBI) (SRBI)
2,913,109 4,576,396 (1,663,287) (36.34%)
Total - Neto 13,019,332 12,729,293 290,039 2.28% Total - Nett
Tabel Penambahan Investasi Dalam Bentuk Pembelian Efek/Obligasi Baru
Table of Additional Investment in the Form of Purchasing New Securities/Bonds
Seri
Deal Date
Serie
31 Juli - 8 Desember 2025
FR
July 31 - Desember 8, 2025
15 Oktober - 5 November 2025
PBS
October 15 - November 5, 2025
16 Mei - 15 Desember 2025
INDOSR
May 16 - December 15, 2025
2025 Annual Report 265
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Ekspansi Expansion
Selama tahun 2025, Bank Mandiri Taspen tidak melakukan During 2025, Bank Mandiri Taspen did not conduct any
kegiatan ekpanasi penambahan kantor. additional office expansion activities.
Penggabungan/Peleburan Usaha Business Merger/Consolidation
Selama tahun 2025, Bank Mandiri Taspen tidak melakukan During 2025, Bank Mandiri Taspen did not carry out business
kegiatan penggabungan/peleburan usaha. merger/consolidation activities.
Divestasi Divestment
Selama tahun 2025, Bank Mandiri Taspen tidak melakukan During 2025, Bank Mandiri Taspen did not carry out any
kegiatan divestasi. divestment activities.
Akuisisi Acquisition
Selama tahun 2025, Bank Mandiri Taspen tidak melakukan During 2025, Bank Mandiri Taspen did not carry out any
kegiatan akuisisi. acquisition activities.
Restrukturisasi Utang dan Modal Debt and Capital Restructuring
Selama tahun 2025, Bank Mandiri Taspen tidak melakukan During 2025, Bank Mandiri Taspen did not carry out debt
transaksi restrukturisasi utang dan/atau restrukturisasi modal. restructuring and/or capital restructuring transactions.
Informasi Material yang Mengandung Material Information Containing Conflicts
Benturan Kepentingan, Transaksi Afiliasi of Interest, Affiliate Transactions and
dan Transaksi Pihak Berelasi Related Party Transactions
Transaksi Material adalah setiap transaksi yang dilakukan Material Transactions are any transactions carried out by a
oleh perusahaan terbuka atau perusahaan terkendali yang public company or controlled company that meet the transaction
memenuhi batasan nilai transaksi sama dengan 20% (dua value limit equal to 20% (twenty percent) or more of the Public
puluh persen) atau lebih dari ekuitas Perusahaan Terbuka Company’s equity (Financial Services Authority Regulation
(Peraturan Otoritas Jasa Keuangan Nomor 17/POJK.04/2020 Number 17/POJK.04/2020 concerning Material Transactions
Tentang Transaksi Material dan Perubahan Kegiatan Usaha). and Changes in Business Activities).
Lingkup Transaksi: Transaction Scope:
Perusahaan Terbuka yang melakukan Transaksi Material dalam: Public Companies that carry out Material Transactions in:
a. 1 (satu) kali transaksi; atau a. 1 (one) transaction; or
b. Suatu rangkaian transaksi untuk suatu tujuan atau kegiatan b. A series of transactions for a particular purpose or activity
tertentu, wajib memenuhi ketentuan sebagaimana diatur must comply with the provisions as regulated in OJK
dalam POJK Nomor 17/POJK.04/2020. Regulation No.17/ POJK.04/2020.
Batasan Nilai: Value Limitations:
(1) Suatu transaksi dikategorikan sebagai Transaksi Material (1) A transaction is categorized as a Material Transaction if the
apabila nilai transaksi sama dengan 20% (dua puluh transaction value is equal to 20% (twenty percent) or more
persen) atau lebih dari ekuitas Perusahaan Terbuka. of the Public Company’s equity.
(2) Transaksi berupa perolehan dan pelepasan atas perusahaan (2) Transactions in the form of acquisition and disposal of
atau segmen operasi dikategorikan sebagai Transaksi companies or operating segments are categorized as
Material dalam hal: Material Transactions in the event that:
a. Nilai transaksi sama dengan 20% (dua puluh persen) a. The transaction value is equal to 20% (twenty percent)
atau lebih dari ekuitas Perusahaan Terbuka; or more of the Public Company’s equity;
b. Total aset yang menjadi objek transaksi dibagi total b. The total assets that are the object of the transaction
aset Perusahaan Terbuka nilainya sama dengan atau divided by the total assets of the Public Company are
lebih dari 20% (dua puluh persen); equal to or more than 20% (twenty percent);
266 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
c. Laba bersih objek transaksi dibagi dengan laba bersih c. The net profit of the transaction object divided by the
Perusahaan Terbuka nilainya sama dengan atau lebih net profit of the Public Company is equal to or more
dari 20% (dua puluh persen); atau than 20% (twenty percent); or
d. Pendapatan usaha objek transaksi dibagi dengan d. The business income of the transaction object divided
pendapatan usaha Perusahaan Terbuka nilainya sama by the business income of the Public Company is equal
dengan atau lebih dari 20% (dua puluh persen). to or more than 20% (twenty percent).
(3) Dalam hal transaksi sebagaimana dimaksud pada (1) dan (3) In the event that the transactions as intended in (1) and
(2) dilakukan oleh Perusahaan Terbuka yang mempunyai (2) are carried out by a Public Company that has negative
ekuitas negatif, transaksi dikategorikan sebagai Transaksi equity, the transaction is categorized as a Material
Material apabila nilai transaksi sama dengan 10% (sepuluh Transaction if the transaction value is equal to 10% (ten
persen) atau lebih dari total aset Perusahaan Terbuka. percent) or more of the Public Company’s total assets.
Transaksi Benturan Kepentingan Conflict of Interest Transactions
Sesuai ketentuan dalam Peraturan Otoritas Jasa Keuangan In accordance with the provisions of the Financial Services
Nomor 42/POJK.04/2020 Tentang Transaksi Afiliasi dan Authority Regulation Number 42/POJK.04/2020 Concerning
Transaksi Benturan Kepentingan, Benturan Kepentingan Affiliated Transactions and Conflicts of Interest Transactions,
adalah perbedaan antara kepentingan ekonomis perusahaan a conflict of interest is the difference between the economic
terbuka dengan kepentingan ekonomis pribadi anggota interests of a public company and the personal economic
Direksi, anggota Dewan Komisaris, Pemegang Saham Utama, interests of members of the Board of Directors, members of the
atau Pengendali yang dapat merugikan perusahaan terbuka Board of Commissioners, Major Shareholders or Controlling can
dimaksud. be detrimental to the said public company
Dalam rangka pengelolaan benturan kepentingan, Bank Mandiri In order to manage conflicts of interest, Bank Mandiri Taspen
Taspen telah memiliki pedoman untuk mengelola benturan has guidelines for managing conflicts of interest as set out
kepentingan sebagaimana tertuang dalam kerangka Kebijakan Bank in the Bank Mandiri Taspen Policy framework, namely Policy
Mandiri Taspen yaitu Arsitektur Kebijakan Nomor KEB/002/X/2024 Architecture Number KEB/002/X/2024 dated October 1,
tanggal 1 Oktober 2024 yang selanjutnya diturunkan dalam 2024 which was further derived in Governance Standard
Standar Prosedur Tata Kelola Nomor SP/044/X/2024 tanggal 28 Procedures Number SP/044/X/2024 dated October 28, 2024
Oktober 2024 untuk mengatur Penanganan Benturan Kepentingan to regulate Conflict of Interest Handling and Conflict of Interest
dan Pengelolaan Benturan Kepentingan. Management.
Sampai dengan akhir tahun 2025, tidak terdapat transaksi Until the end of 2025, there were no conflict of interest
benturan kepentingan. transactions.
Transaksi Afiliasi Affiliated Transactions
Berdasarkan ketentuan Peraturan Otoritas Jasa Keuangan Based on the provisions of the Financial Services Authority
Nomor 42/POJK.04/2020 Tentang Transaksi Afiliasi dan Regulation Number 42/POJK.04/2020 Concerning Affiliated
Transaksi Benturan Kepentingan, Afiliasi adalah: Transactions and Transactions with Conflicts of Interest,
Affiliates are:
a. Hubungan keluarga karena perkawinan dan keturunan a. Family relations by marriage and descent to the second
sampai derajat kedua, baik secara horizontal maupun vertikal; degree, both horizontally and vertically;
b. Hubungan antara pihak dengan Pegawai, Direktur, atau b. The relationship between the party and the employee,
Komisaris dari pihak tersebut; director or commissioner of the party;
c. Hubungan antara 2 (dua) Perusahaan di mana terdapat 1 c. Relationship between 2 (two) companies where there is 1
(satu) atau lebih anggota Direksi atau Dewan Komisaris (one) or more members of the same Board of Directors or
yang sama; Board of Commissioners;
d. Hubungan antara Perusahaan dan Pihak, baik langsung d. The relationship between the Company and the Party,
maupun tidak langsung, mengendalikan atau dikendalikan either directly or indirectly, controls or is controlled by the
oleh perusahaan tersebut; company;
e. Hubungan antara 2 (dua) perusahaan yang dikendalikan, baik e. Relationship between 2 (two) companies that are
langsung maupun tidak langsung, oleh pihak yang sama; atau controlled, either directly or indirectly, by the same party; or
f. Hubungan antara Perusahaan dan Pemegang Saham f. Relationship between the Company and Major
Utama. Shareholders.
2025 Annual Report 267
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Selanjutnya transaksi Afiliasi adalah setiap aktivitas dan/ Furthermore, Affiliate transactions are any activities and/ or
atau transaksi yang dilakukan oleh perusahaan terbuka atau transactions carried out by public companies or controlled
perusahaan terkendali dengan Afiliasi dari perusahaan terbuka companies with Affiliates of public companies or Affiliates of
atau Afiliasi dari Anggota Direksi, Anggota Dewan Komisaris, Members of the Board of Directors, Members of the Board of
Pemegang Saham Utama, atau Pengendali, termasuk setiap Commissioners, Major Shareholders, or Controlling, including
aktivitas dan/atau transaksi yang dilakukan oleh Perusahaan any activities and/or transactions carried out by Public Company
Terbuka atau Perusahaan Terkendali untuk kepentingan Afiliasi or Controlled Company for the benefit of Affiliates of Public
dari Perusahaan Terbuka atau Afiliasi dari anggota Direksi, Companies or Affiliates of members of the Board of Directors,
Anggota Dewan Komisaris, Pemegang Saham Utama, atau Members of the Board of Commissioners, Major Shareholders,
Pengendali. or Controllers.
Sampai dengan akhir tahun 2025, tidak terdapat transaksi As of the end of 2025, there were no material transactions that
material yang memenuhi kategori transaksi pihak afiliasi. met the category of affiliated party transactions.
Transaksi Pihak Berelasi Related Party Transactions
Pihak-pihak berelasi adalah perusahaan dan perorangan Related parties are companies and individuals who have
yang mempunyai keterkaitan kepemilikan atau kepengurusan direct or indirect ownership or management links with Bank
secara langsung maupun tidak langsung dengan Bank Mandiri Mandiri Taspen. In normal business activities, Bank Mandiri
Taspen. Dalam kegiatan normal usaha, Bank Mandiri Taspen Taspen conducts transactions with related parties as banking
melakukan transaksi dengan pihak berelasi adalah transaksi transactions in general. Transactions with related parties
perbankan seperti pada umumnya. Transaksi dengan pihak are carried out with the same terms and conditions (arm’s
berelasi tersebut dilaksanakan dengan syarat dan kondisi length) as those carried out with unrelated parties, except
yang sama (arm’s length) sebagaimana dilakukan dengan for loans granted to employees of Bank Mandiri Taspen. The
pihak tidak berelasi, kecuali pinjaman yang diberikan kepada Bank provides similar interest rates for third party funds with
karyawan Bank Mandiri Taspen. Bank memberikan suku bunga related parties and third parties. Bank Mandiri Taspen also uses
yang serupa untuk dana pihak ketiga dengan pihak berelasi interest rates that are similar between related parties and third
dan pihak ketiga. Bank Mandiri Taspen juga menggunakan parties in the context of providing loan.
suku bunga yang serupa antara pihak berelasi dan pihak ketiga
dalam rangka pemberian pinjaman yang diberikan.
Nama dan Sifat Hubungan Berelasi Name and Nature of Related Relations
Tabel di bawah menunjukkan rincian pihak-pihak berelasi The table below shows details of related parties with Bank
dengan Bank Mandiri Taspen beserta sifat dari transaksi Mandiri Taspen and the nature of the transaction.
tersebut.
Tabel Sifat Hubungan Berelasi
Table of Related Party Nature of Relationship
Pihak Berelasi Sifat Hubungan Pihak Berelasi Transaksi
Related Party Nature of Related Relationship Transaction
Giro pada bank lain, simpanan pada bank lain,
pinjaman yang diterima,efek-efek yang dijual
dengan janji dibeli kebali, pendapatan bunga,
Entitas induk
PT Bank Mandiri (Persero) Tbk surat berharga yang diterbitkan, beban bunga
Parent entity
Current Accounts with other banks, deposits
with other banks, loans received, interest
income, securities issued, interest expense
Giro pada bank lain, pendapatan bunga
Anak perusahaan PT Bank Mandiri (Persero) Tbk
PT Bank Syariah Indonesia Tbk Current Accounts with other banks, interest
Subsidiary of PT Bank Mandiri (Persero) Tbk
income
Giro pada bank lain, pendapatan bunga, surat
Badan Usaha Milik Negara berharga yang diterbitkan, beban bunga
PT Bank Rakyat Indonesia (Persero) Tbk
State-Owned Enterprise Current Accounts with other banks, interest
income, securities issued, interest expense
268 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Pihak Berelasi Sifat Hubungan Pihak Berelasi Transaksi
Related Party Nature of Related Relationship Transaction
Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Asuransi Jasa Indonesia (Persero)
State-Owned Enterprise Customer deposits, interest expense
Anak perusahaan PT Taspen (Persero) Simpanan nasabah, beban bunga
PT Taspen Abadi Sentosa
Subsidiary of PT Taspen (Persero) Customer deposits, interest expense
Dikendalikan oleh entitas anak PT Bank Mandiri
(Persero) Tbk Simpanan nasabah, beban bunga
PT Estika Daya Mandiri
Controlled by Subsidiary of PT Bank Mandiri Customer deposits, interest expense
(Persero) Tbk
Efek-efek, pendapatan bunga, aset lain-lain
Pemegang Saham Akhir
Pemerintah Republik Indonesia Marketable securities, interest income, other
Final Shareholder
assets
Surat berharga yang diterbitkan, beban bunga,
Anak perusahaan PT Taspen (Persero) simpanan nasabah
PT Dana Pensiun Karyawan Taspen
Subsidiary of PT Taspen (Persero) Securities issued, interest expense, customer
deposits
Simpanan nasabah, surat berharga yang
Badan Usaha Milik Negara diterbitkan, beban bunga
Perum Jaminan Kredit Indonesia
State-Owned Enterprise Customer deposits, securities issued, interest
expense
Dikendalikan oleh PT Bank Mandiri (Persero) Tbk
Simpanan nasabah, beban bunga
PT Mandiri Tunas Finance Controlled by Subsidiary of PT Bank Mandiri
Customer deposits, interest expense
(Persero) Tb
Dikendalikan oleh PT Bank Mandiri (Persero) Tbk Simpanan nasabah, beban bunga
PT Mandiri Utama Finance
Controlled by oleh PT Bank Mandiri (Persero) Tbk Customer deposits, interest expense
Simpanan nasabah, surat berharga yang
Dikendalikan oleh PT Bank Mandiri (Persero) Tbk diterbitkan, beban bunga, biaya dibayar dimuka
PT Asuransi Jiwa Inhealth Indonesia
Parent Entity’s Associated Company Customer deposits, securities issued, interest
expense, prepaid expenses
Aset lain-lain, simpanan nasabah, beban bunga
Badan Usaha Milik Negara
PT Asuransi Kredit Indonesia (Persero) Other assets, customer deposits, interest
State-Owned Enterprise
expense
Simpanan nasabah, beban bunga, Beban umum
Badan Usaha Milik Negara dan administrasi
PT Pos Indonesia (Persero)
State-Owned Enterprise Customer deposits, interest expense, general
and administrative expenses
Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Indonesia Infrastructure Finance
State-Owned Enterprise Customer deposits, interest expense
Surat berharga yang diterbitkan, pinjaman yang
Badan Usaha Milik Negara diterima, beban bunga
PT Bank Tabungan Negara (Persero) Tbk
State-Owned Enterprise Securities issued, received loans, interest
expense
Surat berharga yang diterbitkan, simpanan
Badan Usaha Milik Negara nasabah, beban bunga
PT Reasuransi Indonesia Utama (Persero)
State-Owned Enterprise Securities issued, customer deposits, interest
expense
Aset Lain-lain, simpanan Nasabah, beban umum
Entitas Anak dari Badan Usaha Milik Negara dan administrasi
PT Asuransi Perisai Listrik Nasional
Entitas Anak dari Badan Usaha Milik Negara Other assets, prepaid expenses, customer
deposits, interest expense
Simpanan nasabah, kredit yang diberikan, aset
Pejabat kunci manajemen lain-lain, pendapatan bunga, beban bunga
Pejabat Eksekutif Bank
Key management officials Customer deposits, loans granted, other assets,
interest income, interest expense
Badan Usaha Milik Negara Surat berharga yang diterbitkan, beban bunga
BPJS Ketenagakerjaan
State-Owned Enterprise Securities issued, interest expense
2025 Annual Report 269
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Pihak Berelasi Sifat Hubungan Pihak Berelasi Transaksi
Related Party Nature of Related Relationship Transaction
Dikendalikan oleh Dana Pensiun Bank Mandiri Simpanan nasabah, beban bunga
PT Mulia Sasmita Bhakti
Controlled by Bank Mandiri Pension Fund Customer deposits, interest expense
Simpanan nasabah, beban bunga, surat
PT Bank Mandiri (Persero) Tbk sebagai pendiri berharga yang diterbitkan
Dana Pensiun Bank Mandiri
PT Bank Mandiri (Persero) Tbk as founder Customer deposits, interest expense, securities
issued
Anak perusahaan PT Taspen (Persero) Simpanan nasabah, beban bunga
PT Asuransi Jiwa Taspen
Subsidiary of PT Taspen (Persero) Customer deposits, interest expense
Dikendalikan oleh Dana Pensiun Bank Mandiri Simpanan nasabah, beban bunga
PT Usaha Gedung Mandiri
Controlled by Bank Mandiri Pension Fund Customer deposits, interest expense
Biaya dibayar dimuka, simpanan nasabah, beban
bunga, beban umum dan administrasi, surat
Pemegang saham dengan pengaruh signifikan berharga yang diterbitkan
PT Taspen (Persero)
Shareholders with significant influence Prepaid expenses, customer deposits, interest
expense, general and administrative expenses,
securities issued
Dikendalikan oleh entitas anak PT Bank Mandiri
Efek-efek, simpanan nasabah, beban bunga
(Persero) Tbk
PT Mandiri Manajemen Investasi Marketable securities, customer deposits,
Controlled by subsidiary of PT Bank Mandiri
interest expense
(Persero) Tbk
Dikendalikan oleh Dana Pensiun Bank Mandiri Simpanan nasabah, beban bunga
PT Bumi Daya Plaza
Controlled by Bank Mandiri Pension Fund Customer deposits, interest expense
PT Penjaminan Infrastruktur Indonesia Badan Usaha Milik Negara Simpanan nasabah, beban bunga
(Persero) State-Owned Enterprise Customer deposits, interest expense
Enittas Anak dari Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Aero Globe Indonesia
Subsidiary of State-Owned Enterprise Customer deposits, interest expense
Simpanan nasabah, beban bunga, biaya dibayar
Badan Usaha Milik Negara dimuka, beban umum dan administrasi
PT Asabri (Persero)
State-Owned Enterprise Customer deposits, interest expense, prepaid
expenses, general and administrative expenses
Koperasi Kesehatan Pegawai dan
Dikendalikan oleh PT Bank Mandiri (Persero) Tbk Simpanan nasabah, beban bunga
Pensiunan Bank Mandiri (Mandiri
Controlled by PT Bank Mandiri (Persero) Tbk Customer deposits, interest expense
Healthcare)
Entitas Anak dari Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Jasa Marga Bali Tol
Subsidiary of State-Owned Enterprise Customer deposits, interest expense
PT Pengembangan Pariwisata Indonesia Badan Usaha Milik Negara Simpanan nasabah, beban bunga
ITDC State-Owned Enterprise Customer deposits, interest expense
Dikendalikan oleh PT Mandiri Manajemen Simpanan nasabah, beban bunga, surat
Investasi berharga yang diterbitkan
Reksa Dana Mandiri Investa Pasar Uang
Dikendalikan oleh PT Mandiri Manajemen Simpanan nasabah, beban bunga, surat
Investasi berharga yang diterbitkan
Dikendalikan oleh PT Mandiri Manajemen
Simpanan nasabah, beban bunga
Reksa Dana Mandiri Kapital Prima Investasi
Customer deposits, interest expense
Controlled by PT Mandiri Manajemen Investasi
Dikendalikan oleh PT Bank Mandiri (Persero) Tbk Simpanan nasabah, beban bunga
PT Mandiri Capital Indonesia
Controlled by PT Mandiri (Persero) Tbk Customer deposits, interest expense
Dikendalikan oleh Dana Pensiun Bank Mandiri Simpanan nasabah, beban bunga
PT Pengelola Investama Mandiri
Controlled by Bank Mandiri Pension Fund Customer deposits, interest expense
Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Sarana Multi Infrastruktur (Persero)
State-Owned Enterprise Customer deposits, interest expense
Efek-efek, aset lain-lain, pendapatan bunga,
Badan Usaha Milik Negara beban bunga, pinjaman yang diterima
PT Sarana Multigriya Finansial (Persero)
State-Owned Enterprise Securities, other assets, interest income, interest
expense, loans received
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PT Bank Mandiri Taspen
Pihak Berelasi Sifat Hubungan Pihak Berelasi Transaksi
Related Party Nature of Related Relationship Transaction
Enittas Anak dari Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Semen Tonasa
Subsidiary of State-Owned Enterprise Customer deposits, interest expense
Simpanan nasabah, surat berharga yang
Badan Usaha Milik Negara diterbitkan, beban bunga
BPJS Kesehatan
State-Owned Enterprise Customer deposits, securities issued, interest
expense
Enittas Anak dari Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Pertamina Pedeve Indonesia
Subsidiary of State-Owned Enterprise Customer deposits, interest expense
Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Hotel Indonesia Natour (Persero)
State-Owned Enterprise Customer deposits, interest expense
Simpanan nasabah, beban bunga, surat
Perusahaan Asosiasi Entitas Induk berharga yang diterbitkan
PT AXA Mandiri Financial Services
Associated Company of Parent Entity Customer deposits, interest expense, securities
issued
Dikendalikan oleh Dana Pensiun Bank Mandiri Simpanan nasabah, beban bunga
PT Gedung YKP Bank Exim
Controlled by Bank Mandiri Pension Fund Customer deposits, interest expense
Entitas Anak dari Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Yayasan Kesehatan Garuda Indonesia
Subsidiary of State-Owned Enterprise Customer deposits, interest expense
Entitas Anak dari PT Taspen Simpanan nasabah, beban bunga
PT Taspen Properti Indonesia
Subsidiary of PT Taspen Customer deposits, interest expense
Entitas Anak dari Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Reasuransi Indonesia Utama
Subsidiary of State-Owned Enterprise Customer deposits, interest expense
Realisasi Nilai Transaksi Realization of Transaction Value
Berikut rincian saldo transaksi dengan pihak-pihak berelasi The following table is the details of transaction balances with
pada tanggal-tanggal 31 Desember 2025 dan 2024 diuraikan related parties as of December 31, 2025 and 2024.
dalam tabel sebagai berikut.
Tabel Transaksi dengan Pihak Berelasi
Table of Transaction with Related Parties
(dalam jutaan Rupiah / in IDR million)
Uraian 2025 2024 Description
Aset Asset
Giro pada bank lain 74,756 47,978 Current accounts with other banks
Efek-efek 10,106,223 8,152,897 Marketable securities
Kredit yang diberikan 15,257 15,930 Loans granted
Biaya yang dibayar dimuka 1,756 1,892 Prepaid expenses
Aset lain-lain 181,538 155,506 Other assets
Total aset kepada pihak berelasi 10,379,530 8,374,203 Total assets to related parties
Persentase dari total aset 14.21% 12.64% Percentage of total assets
Liabilitas Liabilities
Simpanan nasabah 8,768,920 8,634,088 Customer deposits
Surat berharga yang diterbitkan 495,000 397,000 Deposits from other banks
Pinjaman yang diterima 1,500,000 3,000,000 Securities issued
2025 Annual Report 271
Page 272
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Uraian 2025 2024 Description
Efek-efek yang dijual dengan janji dibeli
- 225,076 Loans received
kembali
Securities sold under repurchase
Total liabilitas kepada pihak berelasi 10,763,920 12,256,164
agreements
Persentase dari total liabilitas 16.92% 20.97% Total liabilities to related parties
Pendapatan dan beban Incomes and expenses
Pendapatan bunga 790,894 530,981 Interest income
Persentase dari total pendapatan bunga 12,03% 8,57% Persentage of total interest income
Beban bunga 475,606 806,626 Interest expense
Persentase dari total beban bunga 16,35% 29,26% Persentage of total interest expense
Beban umum dan administrasi 12,349 12,584 General and administrative expenses
Persentase dari total beban umum dan Persentage of total general and
1.32% 1.41%
administrasi administrative
Rujukan Pengungkapan dalam Laporan Disclosure Reference in Financial Statements
Keuangan
Rincian nama pihak terkait realisasi (nilai) transaksi pihak Details of the names of parties related to the realization (value)
berelasi disajikan pada Catatan atas Laporan Keuangan Nomor of related party transactions were presented in the notes to
36 yang terlampir pada Laporan Tahunan ini. Transaksi berelasi Financial Statements Number 36 attached to this Annual
tersebut merupakan kegiatan usaha yang dijalankan dalam Report. The related party transactions were business activities
rangka menghasilkan pendapatan usaha dan dijalankan secara engaged in order to generate business income and conducted
rutin, berulang, dan/atau berkelanjutan. routinely, repeatedly, and/or sustainably.
Kewajaran dan Alasan Dilakukannya Transaksi Reasonableness and Rationale of the Transaction
Transaksi dilakukan atas dasar alasan kebutuhan Bank Mandiri Transactions are consucted based on the needs of Bank Mandiri
Taspen dan bebas dari konflik kepentingan. Selama tahun Taspen and are free from conflicts of interest. During 2025, all
2025, semua transaksi dilakukan secara wajar berdasarkan transactions were conducted fairly based on the Arm’s Length
prinsip arm’s length principle sesuai dengan mekanisme yang Transaction principle in accordance with the established
telah ditetapkan. Di samping itu, selama tahun 2026 tidak mechanism. In addition, during 2026 there were no violations
terdapat pelanggaran atas peraturan perundang-undangan of laws and regulations related to transactions with related
terkait dengan transaksi dengan pihak berelasi serta tidak parties and no transactions containing conflicts of interest.
terdapat transaksi yang mengandung benturan kepentingan.
Pemenuhan Peraturan dan Ketentuan Terkait Compliance with Related Regulations and
Provisions
Bank Mandiri Taspen memiliki kebijakan mengenai transaksi Bank Mandiri Taspen has a policy regarding transactions that
yang mengandung benturan kepentingan dan/atau transaksi contain conflicts of interest and/or transactions with related
dengan pihak berelasi. Transaksi material senantiasa dilakukan parties. Material transactions are decided by the Board of
dengan memperhatikan prinsip kehati-hatian, serta telah Commissioners and are always carried out with due regard to
memenuhi ketentuan Otoritas Jasa Keuangan maupun the precautionary principle, and comply with the provisions of
peraturan perundang-undangan lain yang berlaku. the Financial Services Authority and other applicable laws and
regulations.
272 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Pernyataan Direksi Terkait Transaksi Pihak Statement of the Board of Directors Regarding
Berelasi Related Party Transactions
Direksi menyatakan bahwa transaksi telah melalui prosedur The Board of Directors declared that the transaction that
yang memadai, dilaksanakan sesuai praktik bisnis yang berlaku had passed through sufficient procedures was conducted in
umum, serta memenuhi prinsip transaksi yang wajar (arm’s accordance with generally accepted business practices, and
length principle). Transaksi material diputuskan oleh Dewan complied with the arm’s length principle. Material transactions
Komisaris dan senantiasa dilakukan dengan memperhatikan were decided by the Board of Commissioners and always
prinsip kehati-hatian, serta telah memenuhi ketentuan Otoritas conducted by considering the principle of prudence, and had
Jasa Keuangan maupun peraturan perundang-undangan lain complied with the provisions of the Financial Services Authority
yang berlaku. and other applicable laws and regulations.
Kebijakan Mekanisme Review serta Peran Policy on Review Mechanisms and the Roles
Dewan Komisaris dan Komite Audit Terkait of the Board of Commissioners and the Audit
Transaksi Pihak Berelasi Committee in Related Party Transactions
Bank Mandiri Taspen menetapkan kebijakan review dan Bank Mandiri Taspen had established policies on the review
persetujuan transaksi pihak berelasi dan atau/afiliasi untuk and approval of related party and/or affiliated transactions to
memastikan setiap transaksi dilaksanakan secara wajar ensure that all transactions were conducted on an arm’s length
(arms’ length) serta mengutamakan kepentingan terbaik Bank basis and prioritized the best interests of Bank Mandiri Taspen
Mandiri Taspen dan Pemegang Saham. Setiap transaksi pihak and its shareholders. All material related party and/or affiliated
berelasi dan atau/afiliasi yang bersifat material terlebih dahulu transactions had first been reviewed by the Audit Committee to
ditelaah oleh Komite Audit guna menilai kewajaran transaksi assess their fairness and identify potential conflicts of interest.
dan mengidentifikasi potensi benturan kepentingan. Hasil The results of such reviews had served as the basis for the
penelaahan tersebut menjadi dasar bagi Dewan Komisaris Board of Commissioners in providing independent approval of
dalam memberikan persetujuan secara independen atas the respective material transactions.
transaksi material dimaksud.
Dalam hal transaksi pihak berelasi dan atau/afiliasi terkait With respect to related party and/or affiliated transactions
dengan pemberian kredit, mekanisme persetujuan mengacu involving lending, the approval mechanism referred to the
pada Keputusan Direksi No. KEP.DIR/010/V/2024 tanggal Board of Directors’ Decree No. KEP.DIR/010/V/2024 dated
16 Mei 2024 tentang Kewenangan Memutus Kredit PT Bank May 16, 2024 concerning Credit Approval Authority of Bank
Mandiri Taspen. Setiap pemberian kredit kepada pihak berelasi Mandiri Taspen. All lending to related parties and/or affiliates
dan atau/afiliasi diproses sesuai batas kewenangan yang was processed in accordance with the established authority
ditetapkan dengan tetap memperhatikan prinsip kehati-hatian, limits, while adhering to prudential principles, independence,
independensi, dan pengelolaan risiko. and sound risk management practices.
Apabila transaksi pihak berelasi dan atau/afiliasi memerlukan In the event that related party and/or affiliated transactions
persetujuan Rapat Umum Pemegang Saham (RUPS), required approval from the General Meeting of Shareholders
keputusan dilakukan oleh Pemegang Saham yang tidak (GMS), decisions had been made by shareholders who did not
memiliki kepentingan terhadap transaksi tersebut. Pada tahun have any interest in the transactions. In 2025, there had been
2025, tidak terdapat transaksi pihak berelasi dan atau/afiliasi no related party and/or affiliated transactions requiring GMS
yang memerlukan persetujuan RUPS. approval.
Sebagai bagian dari penerapan transparansi dan kepatuhan As part of implementing transparency and compliance with
terhadap ketentuan akuntansi yang berlaku, Bank Mandiri applicable accounting standards, Bank Mandiri Taspen had
Taspen melakukan identifikasi, pencatatan, dan pengungkapan conducted the identification, recording, and disclosure of
transaksi pihak berelasi sesuai dengan PSAK 224 tentang related party transactions in accordance with PSAK 224 on
Pengungkapan Pihak-Pihak Berelasi, termasuk pengungkapan Related Party Disclosures, including disclosure of the names
nama pihak berelasi, hubungan dengan Bank, sifat transaksi, of related parties, their relationships with the Bank, the nature
serta nilai transaksi dalam laporan yang relevan. of the transactions, and the transaction values in the relevant
reports.
2025 Annual Report 273
Page 274
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Kebijakan Pemberian Pinjaman Bagi Loans Provision Policy for the Board of
Dewan Komisaris/Direksi Commissioners/Directors
Bank Mandiri Taspen telah memiliki kebijakan terkait penyediaan Bank Mandiri Taspen has a policy regarding the provision of
dana kepada pihak terkait atau penyediaan dana besar dan atau funds to related parties or the provision of large funds and/or
penyediaan dana kepada pihak lain yang memiliki kepentingan the provision of funds to other parties who have an interest in
terhadap Bank yang diatur dalam Kebijakan Perkreditan the Bank which is regulated in the Credit Policy, last updated
dengan pembaharuan terakhir tanggal 1 Oktober 2024 dan on 1 October 2024, and the Standard Procedures for the
Standar Prosedur Penerapan Manajemen Risiko Tahun 2025. Implementation of Risk Management for 2025.
Pemberian kredit kepada Direksi dan Komisaris termasuk The loans provision to the Board of Directors and Commissioners
ke dalam penyediaan kepada pihak terkait, dan hal ini wajib was included in the provision to related parties, and this
mendapat persetujuan kepada Dewan Komisaris. Pendanaan provision had to be approved by the Board of Commissioners.
kepada pihak terkait telah diatur oleh Otoritas Jasa Keuangan Funding to related parties had been regulated by the Financial
(OJK) dan ketentuan Perseroan yaitu Kebijakan Batas Minimum Services Authority (OJK) and the Company’s provisions, such
Pemberian Kredit Bank Mandiri Taspen. Ketentuan dan prosedur as the Minimum Loans Limit Policy of Bank Mandiri Taspen.
pemberian kredit kepada Direksi dan Dewan Komisaris berlaku The provisions and procedures for loans provision to the Board
sama seperti pemberian kredit kepada calon debitur Bank of Directors and Board of Commissioners applied the same as
Mandiri Taspen pada umumnya dan diberikan sesuai bunga loans provision to prospective debtors of Bank Mandiri Taspen in
pasar (market rate) dan wajar (arm’s length basis) dengan tetap general and were granted according to market interest rates and
memperhatikan prinsip kehati-hatian. arm’s length basis, while considering the principle of prudence.
Perubahan Peraturan Perundang- Changes in Laws and Regulations and
Undangan dan Dampaknya Their Impacts
Uraian perubahan peraturan perundang-undangan dan A description of changes in laws and regulations and their
dampaknya disajikan sebagai berikut. impacts is presented below.
Tabel Perubahan Peraturan Perundang-Undangan Tahun 2025
Table of Changes to Laws and Regulations 2025
Status Keterangan Informasi/Penyesuaian
Regulasi Kajian Pemenuhan yang Dilakukan
No.
Regulation Review Satisfaction Description of Information/Adjustments
Statu Made
Triwulan I 2025
Quarter I Year 2025
1. PADG No. 1 Tahun Perubahan Atas Peraturan Anggota Done Penyesuaian pada Petunjuk Teknis Bank
2025 Dewan Gubernur Nomor 17 Tahun 2023 Indonesia Fast Payment System (BI Fast)
PADG Number 1 of Tentang Penyelenggaraan Bank Indonesia tanggal 19 Desember 2025.
2025 Fast Payment Adjustments to the Bank Indonesia Fast
Amendments to Board of Governors Payment System (BI Fast) Technical
Regulation No. 17 of 2023 concerning the Instructions dated December 19, 2025.
Implementation of Bank Indonesia Fast
Payment
2. PBI No. 1 Tahun 2025 Jumlah Dan Nilai Nominal Uang Rupiah Done Sebagai informasi
PBI Number 1 of 2025 Yang Dimusnahkan Tahun 2024 As additional information
Number and Nominal Value of Rupiah
Currency to be Destroyed in 2024
3. PBI No. 2 Tahun 2025 Pencabutan Dan Penarikan Uang Rupiah Done Sebagai informasi
PBI Number 2 of 2025 Khusus Seri “For The Children Of The As additional information
World” Tahun Emisi 1999 Dari Peredaran
Revocation and Withdrawal of the 1999
“For the Children of the World” Series
Special Rupiah Currency from Circulation
274 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Status Keterangan Informasi/Penyesuaian
Regulasi Kajian Pemenuhan yang Dilakukan
No.
Regulation Review Satisfaction Description of Information/Adjustments
Statu Made
4. Peraturan PPATK No. 1 Pencabutan Peraturan Kepala Pusat Done Sebagai informasi terkait dicabutnya
Tahun 2025 Pelaporan Dan Analisis Transaksi Peraturan Kepala Pusat Pelaporan Dan
PPATK Regulation Keuangan Nomor Per-02/1.01/ Analisis Transaksi Keuangan Nomor Per-
Number 1 of 2025 PPATK/02/15 Tentang Kategori Pengguna 02/1.01/PPATK/02/15 Tentang Kategori
Jasa Yang Berpotensi Melakukan Tindak Pengguna Jasa Yang Berpotensi Melakukan
Pidana Pencucian Uang Tindak Pidana Pencucian Uang
Revocation of Regulation of the Head Regarding the revocation of Regulation of the
of the Financial Transaction Reports Head of the Financial Transaction Reports
and Analysis Center No. Per-02/1.01/ and Analysis Center Number Per-02/1.01/
PPATK/02/15 concerning Categories of PPATK/02/15 concerning Categories of
Service Users with the Potential to Commit Service Users with the Potential to Commit
Money Laundering Money Laundering
5. PP No. 6 Tahun 2025 Perubahan atas Peraturan Pemerintah Done Penyesuaian pada Petunjuk Teknis Sumber
PP Number 6 of 2025 No. 37 Tahun 2021 tentang Daya Manusia tanggal 22 Mei 2025
Penyelenggaraan Program Jaminan Adjustments to the Human Resources
Kehilangan Pekerjaan Technical Instructions dated May 22, 2025
Amendments to Government Regulation
No. 37 of 2021 concerning the
Implementation of the Job Loss Guarantee
Program
6. POJK No. 2 Tahun 2025 Tata Cara Pelaksanaan Pungutan di Sektor Done Sebagai informasi
OJK Regulation Jasa Keuangan dan Penerimaan Lainnya As additional information
Number 2 of 2025 Procedures for Implementing Levies in
the Financial Services Sector and Other
Revenues
7. PADG No. 3 Tahun Tentang Perubahan Ketiga Atas Peraturan Done Sebagai informasi
2025 Anggota Dewan Gubernur Nomor 21/18/ As additional information
PADG Number 3 of PADG/2019 Tentang Implementasi
2025 Standar Nasional Quick Response Code
Untuk Pembayaran
Regarding the Third Amendment to the
Regulation of the Members of the Board
of Governors Number 21/18/PADG/2019
Concerning the Implementation of National
Standard Quick Response Codes for
Payments
8. UU No. 1 Tahun 2025 Perubahan Ketiga atas Undang-Undang Done Penyesuaian pada SP Tanggung Jawab Sosial
Law Number 1 of 2025 Nomor 19 Tahun 2003 tentang Badan & Lingkungan (TJSL) tanggal 28 Oktober
Milik Negara 2025.
Third Amendment to Law Number 19 of Adjustments to the Social & Environmental
2003 concerning State-Owned Entities Responsibility (TJSL) SP dated October 28,
2025.
9. SE-1/ADK1/2025 Pedoman dan Format Penyusunan serta Done Sebagai Informasi
SE-1/ADK1/2025 Tata Cara Penyampaian Laporan Data As additional information
Penjaminan Simpanan Berbasis Nasabah
Bank Umum
Guidelines and Format for the Preparation
and Procedures for Submitting Customer-
Based Deposit Guarantee Data Reports for
Commercial Banks
10. SE-3/ADK1/2025* Format dan Panduan Tata Cara Done Surat ke seluruh Distribution, Kepala Cabang
SE-3/ADK1/2025* Penempatan Bukti Kepesertaan dan dan Kepala Cabang Pembantu Nomor BUS.
Pengumuman Informasi Penjaminan DPM/1031/2025 tanggal 04 Juni 2025
Simpanan serta Laporan Penilaian Sendiri perihal pemberitahuan pengiriman dan
Bank Perserta Penjamin Simpanan pemasangan stiker LPS ke seluruh Kantor
Format and Guidelines for the Procedures Cabang.
for Placing Evidence of Participation and Letter to all Distribution, Branch Heads
Announcement of Deposit Guarantee and Assistant Branch Heads Number
Information and Self-Assessment Reports BUS.DPM/1031/2025 dated June 4, 2025
for Participating Banks in the Deposit regarding notification of delivery and
Guarantee Program installation of LPS stickers to all Branch
Offices.
2025 Annual Report 275
Page 276
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Status Keterangan Informasi/Penyesuaian
Regulasi Kajian Pemenuhan yang Dilakukan
No.
Regulation Review Satisfaction Description of Information/Adjustments
Statu Made
11. POJK No. 4 Tahun 2025 Penyeleggara Agregasi Jasa Keuangan Done Sebagai informasi
OJK Regulation No. 4 Financial Services Aggregation Provider As additional information
of 2025
12. PermenNaker No. 2 Perubahan Atas Peraturan Menteri Done Penyesuaian pada PT SDM tanggal 22 Mei
Tahun 2025 Ketenagakerjaan Nomor 15 Tahun 2021 2025
Minister of Manpower Tentang Tata Cara Pemberian Manfaat Adjustments to PT SDM dated May 22, 2025
Regulation No. 2 of Jaminan Kehilangan Pekerjaan
2025 Amendment to Minister of Manpower
Regulation Number 15 of 2021 concerning
Procedures for Providing Job Loss Benefit
13. PermenNaker No. 3 Perubahan Atas Peraturan Menteri Done Penyesuaian secara umum pada PT SDM
Tahun 2025 Ketenagakerjaan Nomor 7 Tahun 2021 tanggal 22 Mei 2025.
Minister of Manpower Tentang Tata Cara Pendaftaran Peserta General adjustments to PT SDM dated May
Regulation No. 3 of Dan Pelaksanaan Rekomposisi Iuran 22, 2025.
2025 Dalam Program Jaminan Kehilangan
Pekerjaan
Amendment to Minister of Manpower
Regulation Number 7 of 2021 concerning
Procedures for Participant Registration
and Implementation of Contribution
Recomposition in the Job Loss Benefit
Program
Triwulan II 2025
Quarter II Year 2025
14. PADG No. 7 Tahun Perubahan Ketiga Atas Peraturan Anggota Done Sebagai informasi
2025 Dewan Gubernur Nomor 11 Tahun 2023 As additional information
PADG No. 7 of 2025 Tentang Peraturan Pelaksanaan Kebijakan
Insentif Likuiditas Makroprudensial
Third Amendment to Board of Governors
Regulation Number 11 of 2023 Concerning
the Implementing Regulations for the
Macroprudential Liquidity Incentive Policy
15. PADG No. 8 Tahun Perubahan Ketiga Atas Peraturan Anggota Done Penyesuaian pada Standar Prosedur Treasury
2025 Dewan Gubernur Nomor 24/8/PADG/2022 tanggal 30 Desember 2025.
PADG No. 8 of 2025 Tentang Peraturan Pelaksanaan Adjustments to Treasury Standard
Pemenuhan Giro Wajib Minimum Dalam Procedures dated December 30, 2025.
Rupiah Dan Valuta Asing Bagi Bank Umum
Konvensional, Bank Umum Syariah, Dan
Unit Usaha Syariah
Third Amendment to Board of Governors
Regulation Number 24/8/PADG/2022
Concerning the Implementing Regulations
for Fulfilling the Minimum Reserve
Requirement in Rupiah and Foreign
Currency for Conventional Commercial
Banks, Sharia Commercial Banks, and
Sharia Business Units
16. PBI No. 5 Tahun 2025 Kebijakan Moneter Done Sebagai informasi
BI Regulations No. 5 Monetary Policy As additional information
of 2025
17. PBI No. 6 Tahun 2025 Pengelolaan Likuiditas untuk Mendukung Done Sebagai informasi
PBI No. 6 of 2025 Pertumbuhan Ekonomi yang Berkelanjutan As additional information
Liquidity Management to Support
Sustainable Economic Growth
18. PBI No. 4 Tahun 2025 Kebijakan Sistem Pembayaran Done Sebagai informasi
BI Regulations No. 4 Payment System Policy As additional information
of 2025
19. PP No. 17 Tahun 2025 Tata kelola Penyelenggaraan Sistem Done Sebagai informasi.
PP No. 17 of 2025 Elektronik dalam Pelindungan Anak As additional information
Governance of Electronic System
Implementation for Child Protection
276 Laporan Tahunan 2025
Page 277
PT Bank Mandiri Taspen
Status Keterangan Informasi/Penyesuaian
Regulasi Kajian Pemenuhan yang Dilakukan
No.
Regulation Review Satisfaction Description of Information/Adjustments
Statu Made
20. POJK No. 6 Tahun 2025 Laporan Agen Penjual Efek Reksa Dana Done Perubahan tanggal laporan dari tanggal 12
OJK Regulation No. 6 Mutual Fund Selling Agent Report menjadi tanggal 15
of 2025 Change of reporting date from the 12th to
the 15th
21. POJK No.5 Tahun 2025 Profesi Penunjang di Sektor Jasa Keuangan Done Penyesuaian pada SP Procurement
OJK Regulation No. 5 Supporting Professions in the Financial Adjustments to SP Procurement
of 2025 Services Sector
22. PADG No. 9 Tahun Lembaga Pendukung Pasar Uang Dan Done Sebagai informasi
2025 Pasar Valuta Asing Dan Profesi Penunjang As additional information
PADG No. 9 of 2025 Pasar Uang Dan Pasar Valuta Asing
Money Market and Foreign Exchange
Market Supporting Institutions and Money
Market and Foreign Exchange Market
Supporting Professions
23. S-027/DI-BP/V/2025 Arahan Terkait Pelaksanaan RUPS dan Done Sebagai informasi
S-027/DI-BP/V/2025 Aksi Korporasi BUMN dan Anak Usaha As additional information
BUMN
Directives Regarding the Implementation
of GMS and Corporate Actions of State-
Owned Enterprises and Subsidiaries of
State-Owned Enterprises
24. PADG No. 10 Tahun Perubahan Atas Peraturan Anggota Done Sebagai informasi
2025 Dewan Gubernur No. 24/21/PADG/2022 As additional information
PADG No. 10 of 2025 Tentang Peraturan Pelaksanaan Rekening
Giro Di Bank Indonesia
Amendments to Board of Governors
Regulation No. 24/21/PADG/2022
Concerning Regulations for the
Implementation of Current Accounts at
Bank Indonesia
25. Surat Edaran Menteri Larangan Penahanan Ijazah dan/atau Done Telah diatur dalam SP SDM untuk memenuhi
Ketenagakerjaan No. Dokumen Pribadi Milik Pekerja/Buruh oleh pemenuhan regulasi, dimana dokumen yang
M/5/HK.04.00/V/2025 Pemberi kerja disampaikan calon pegawai kepada bank
Minister of Manpower Prohibition on the Retention of Diplomas dalam ketentuan internal hanya berupa
Circular Letter No. M/5/ and/or Personal Documents of Workers/ fotocopy ijazah dan transkrip nilai pendidikan
HK.04.00/V/2025 Laborers by Employers terakhir yang telah di legalisir untuk dilakukan
reference checking calon pegawai.
It has been regulated in the HR SP to
fulfill regulatory requirements, where the
documents submitted by prospective
employees to the bank in internal provisions
are only in the form of a photocopy of the
diploma and transcript of the last educational
grades that have been legalized for reference
checking of prospective employees.
26. SEOJK No. 5/ Pedoman Pelaporan Agen Penjual Efek Done Penyesuaian pada SP Reksa Dana
SEOJK.04/2025 Reksa Dana Dan Bank Umum Sebagai Adjustments to Mutual Fund SP
SEOJK No. 5/ Kustodian
SEOJK.04/2025 Reporting Guidelines for Mutual Fund
Selling Agents and Commercial Banks
Acting as Custodians
27. Permenko No. 7 Tahun Perubahan Ketiga atas Peraturan Menteri Done Penyesuaian pada Petunjuk Teknis Kredit
2025 Koordinator Bidang Perekonomian Usaha Rakyat tanggal 03 November 2025.
Coordinating Republik Indonesia No. 1 Tahun 2022 Adjustments to the Technical Instructions for
Ministerial Regulation tentang Pedoman Pelaksanaan Kredit People’s Business Credit dated November 3,
No. 7 of 2025 Usaha Rakyat 2025.
Third Amendment to Regulation of the
Coordinating Minister for Economic
Affairs of the Republic of Indonesia No.
1 of 2022 concerning Guidelines for the
Implementation of Micro-Scale Business
Credit
2025 Annual Report 277
Page 278
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Status Keterangan Informasi/Penyesuaian
Regulasi Kajian Pemenuhan yang Dilakukan
No.
Regulation Review Satisfaction Description of Information/Adjustments
Statu Made
28. SEMN NAKER No. M/ Larangan Diskriminasi dalam Proses Done Telah diatur dalam SP SDM dimana dalam
HK.04/V/2025/2025 Rekrutment Tenaga Kerja pelaksanaan pemenuhan pegawai, telah
SEMN NAKER No. M/ Prohibition of Discrimination in the dilaksanakan secara obyektif dan terbuka
HK.04/V/2025/2025 Workforce Recruitment Process (open recruitment) dengan memegang
prinsip kesetaraan dan keberagaman tanpa
melihat jenis kelamin, suku, agama, ras
maupun keterbatasan fisik (disabilitas) calon
pegawai
It has been regulated in the HR SP where in
the implementation of employee fulfillment,
it has been carried out objectively and
openly (open recruitment) by upholding the
principles of equality and diversity without
looking at the gender, ethnicity, religion,
race or physical limitations (disabilities) of
prospective employees.
29. PADG No. 11 Tahun Perubahan Kedelapan Atas Peraturan Done Penyesuaian pada SP Asset & Liabilities
2025 Anggota Dewan Gubernur Nomor 21/22/ Management.
PADG No. 11 of 2025 PADG/2019 Tentang Rasio Intermediasi Adjustments to SP Asset & Liabilities
Makroprudensial Dan Penyangga Management.
Likuiditas Makroprudensial Bagi Bank
Umum Konvensional, Bank Umum Syariah,
Dan Unit Usaha Syariah
Eighth Amendment to Regulation
of the Board of Governors No.
21/22/PADG/2019 concerning the
Macroprudential Intermediation Ratio
and Macroprudential Liquidity Buffer for
Conventional Commercial Banks, Sharia
Commercial Banks, and Sharia Business
Units
30. Permenaker No.5 Perubahan atas Peraturan Menteri Done Penyampaian informasi terkait pemberian
Tahun 2025 Ketenagakerjaan No. 10 Tahun 2022 kategori pekerja atau buruh yang berhak
Ministerial Regulation tentang Pedoman Pemberian Bantuan menerima BSU sebesar Rp600.000
No. 5 of 2025 Pemerintah Berupa Subsidi Gaji/Upah bagi sebagaimana tercantum dalam Permenaker
Pekerja Buruh Nomor 5 Tahun 2025
Amendment to Regulation of the Minister Delivery of information regarding the
of Manpower No. 10 of 2022 concerning provision of categories of workers or laborers
Guidelines for Providing Government who are entitled to receive BSU of IDR
Assistance in the Form of Salary/Wage 600,000 as stated in Minister of Manpower
Subsidies for Workers Regulation Number 5 of 2025
31. SE PPATK No. 6 Tahun Perubahan atas Surat Edaran Pusat Done Sebagai Informasi
2025 Pelaporan dan Analisis Transaksi As additional information
PPATK Circular Letter Keuangan No. 8 Tahun 2016 tentang Tata
No. 6 of 2025 Cara Penyampaian Informasi Pengguna
Jasa Terpadu Melalui Aplikasi Pelaporan
Sistem Informasi Pengguna Jasa Terpadu
Amendments to Circular Letter of the
Financial Transaction Reports and
Analysis Center No. 8 of 2016 concerning
Procedures for Submitting Integrated
Service User Information Through the
Integrated Service User Information
System Reporting Application
32. PADG No. 13 Tahun Penyelenggara Sarana Transaksi Done Sebagai Informasi
2025 Transaction Facility Providers As additional information
PADG Regulation No.
13 of 2025
33. UU No. 3 Tahun 2025 Perubahan Undang-undang No. 34 Tahun Done Penyesuaian pada PT Kredit Pensiun tanggal
Law No. 3 of 2025 Tahun 2004 tentang Tentara Nasional 15 Januari 2026
Indonesia Adjustments to PT Kredit Pensiun dated
Amendments to Law No. 34 of 2004 January 15, 2026
concerning the Indonesian National Army
278 Laporan Tahunan 2025
Page 279
PT Bank Mandiri Taspen
Status Keterangan Informasi/Penyesuaian
Regulasi Kajian Pemenuhan yang Dilakukan
No.
Regulation Review Satisfaction Description of Information/Adjustments
Statu Made
Triwulan III 2025
Quarter III Year 2025
34. SEOJK No. 14/ Penerapan Tata Kelola Bank Umum Done Penyesuaian pada SP Tata Kelola
SEOJK.03/2025 Implementation of Commercial Bank Adjustments to the Governance SP
OJK Circular Letter No. Governance
14/SEOJK.03/2025 Implementation of Commercial Bank
Governance
35. PADG No. 14 Tahun Perubahan Kedua Atas Peraturan Anggota Done Penyesuaian pada peraturan internal, sebagai
2025 Dewan Gubernur Nomor 17 Tahun 2023 berikut:
PADG No. 14 of 2025 Tentang Penyelenggaraan Bank Indonesia 1. PT Bank Indonesia Fast Payment System
Fast Payment (BI-FAST) tanggal 19 Desember 2025
Second Amendment to the Board of 2. PT BCP Layanan Pembayaran
Governors Regulation Number 17 of 2023 3. PT Internal Audit
concerning the Implementation of Bank 4. PT IT Internal Audit
Indonesia Fast Payment. 5. SP Teknologi Informasi
Adjustments to internal regulations, as
follows:
1. PT Bank Indonesia Fast Payment System
(BI-FAST) dated December 19, 2025
2. PT BCP Payment Services
3. PT Internal Audit
4. PT IT Internal Audit
5. SP Information Technology
36. PPPATK No. 6 Tahun Pencabutan Peraturan Kepala Pusat Done Penyesuaian pada SP APU PPT PPPSPM
2025 Pelaporan Dan Analisis Transaksi pada tanggal 3 Desember 2025 terkait
PPPATK Regulation Keuangan Nomor Per-02/1.02/ kategori pengguna jasa yang berpotensi
No. 6 of 2025 PPATK/02/15 Tentang Kategori Pengguna melakukan tindak pidana pencucian uang.
Jasa Yang Berpotensi Melakukan Tindak Amendment to the AML/CFT/CPF SOP on
Pidana Pencucian Uang December 3, 2025 concerning the category
Second Amendment to Regulation of the of customers potentially involved in money
Board of Governors Number 17 of 2023 laundering offenses
concerning the Implementation of Bank
Indonesia Fast Payment
37. Permenaker No. 7 Perubahan Atas Peraturan Menteri Done Sebagai informasi
Tahun 2025 Ketenagakerjaan Nomor 20 Tahun 2022 As additional information
Minister of Manpower Tentang Pedoman Pembayaran Dana Iuran
Regulation No. 7 of Peserta Program Jaminan Kehilangan
2025 Pekerjaan Oleh Pemerintah
Revocation of Regulation of the Head of
the Financial Transaction Reports and
Analysis Center Number Per-02/1.02/
PPATK/02/15 concerning Categories of
Service Users with the Potential to Commit
Money Laundering
38. Permen PKP No. 5 Besaran Penghasilan Dan Kriteria Done Sebagai Informasi
Tahun 2025 Masyarakat Berpenghasilan Rendah Serta Saat ini bank belum memiliki produk kredit
PKP Regulation No. 5 Persyaratan Kemudahan Pembangunan yang berkaitan dengan pembiayaan rumah
of 2025 Dan Perolehan Rumah seperti KPR termasuk yang mendapatkan
Amendment to Regulation of the subsidi pemerintah.
Minister of Manpower Number 20 of For information purposes
2022 concerning Guidelines for Payment The Bank currently did not have any loan
of Contributions to Participants in the products related to housing financing,
Job Loss Insurance Program by the including mortgage loans (KPR), whether
Government subsidized by the Government or otherwise.
39. PADG No. 16 Tahun Perubahan Atas Peraturan Anggota Done Penyesuaian pada Petunjuk Teknis Treasury
2025 Dewan Gubernur Nomor 13 Tahun 2024 Adjustment to the Treasury Technical
PADG No. 16 of 2025 Tentang Transaksi Pasar Uang Guidelines
Income Amounts and Criteria for
Low-Income Communities, as well as
Requirements for Ease of Construction and
Acquisition of Housing
2025 Annual Report 279
Page 280
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Status Keterangan Informasi/Penyesuaian
Regulasi Kajian Pemenuhan yang Dilakukan
No.
Regulation Review Satisfaction Description of Information/Adjustments
Statu Made
40. Permen PKP No. 11 Perubahan Atas Peraturan Menteri Done Sebagai Informasi
Tahun 2025 Perumahan Dan Kawasan Permukiman As additional information
PKP Regulation No. 11 Nomor 5 Tahun 2025 Tentang Besaran
of 2025 Penghasilan Dan Kriteria Masyarakat
Berpenghasilan Rendah Serta Persyaratan
Kemudahan Pembangunan Dan Perolehan
Rumah
Amendment to Regulation of the Board of
Governors Number 13 of 2024 concerning
Money Market Transactions
41. SEPPATK No. 4 Tahun Larangan Pemberian Gratifikasi Terkait Done Sebagai informasi
2025 Hari Raya kepada Pejabat dan Pegawai di As additional information
SEPPATK No. 4 of Lingkungan Pusat Pelaporan dan Analisis
2025 Transaksi Keuangan
Prohibition on Providing Holiday-Related
Gratuities to Officials and Employees
within the Financial Transaction Reports
and Analysis Center
42. S-063/DI-BP/VII/2025 Pemberian Tantiem, Insentif, dan/atau Done Sebagai Informasi
S-063/DI-BP/VII/2025 Penghasilan dalam Bentuk Lainnya kepada As additional information
Direksi dan Dewan Komisaris BUMN dan
Anak Usaha BUMN
Provision of Bonuses, Incentives, and/or
Other Forms of Income to
43. Permenko No. 12 Perubahan Keempat Atas Peraturan Done Penyesuaian secara umum pada Petunjuk
Tahun 2025 Menteri Koordinator Bidang Perekonomian Teknis Kredit Usaha Rakyat tanggal 03
Coordinating Republik Indonesia Nomor 1 Tahun 2022 November 2025.
Ministerial Regulation Tentang Pedoman Pelaksanaan Kredit General Amendment to the Technical
No. 12 of 2025 Usaha Rakyat Guidelines for KUR dated November 3, 2025
Directors and Board of Commissioners of
State-Owned Enterprises and Subsidiaries
44. POJK No. 18 Tahun Transparansi dan Publikasi Laporan Bank Done Penyampaian Laporan dengan due date yang
2025 Transparency and Publication of Bank ditetapkan oleh OJK
POJK No. 18 of 2025 Reports Submission of Reports with the due date set
by OJK
45. SE PPATK No.7 Tahun Indikator Transaksi Keuangan Done Sebagai informasi
2025 Mencurigakan terkait Penyalahgunaan As additional information
SE PPATK No. 7 of Dana Program Makan Bergizi Gratis
2025 Transparency and Publication of Bank
Reports
46. Permenko No. 13 Pedoman Pelaksanaan Program Kredit Done Sebagai Informasi
Tahun 2025 Perumahan As additional information
Coordinating Indicators of Suspicious Financial
Ministerial Regulation Transactions Related to Misuse of Free
No. 13 of 2025 Nutritious Meal Program Funds
47. POJK No.19 Tahun Kemudahan Akses Pembiayaan kepada Done Penyesuaian pada Standar Prosedur Kredit
2025 Usaha Mikro, Kecil dan Menengah Mikro dan Standar Prosedur Kredit Pensiun
OJK Regulation No. 19 Ease of Access to Financing for Micro, Adjustments to Microcredit Standard
of 2025 Small, and Medium Enterprises Procedures and Pension Credit Standard
Procedures
48. SEOJK No. 20/ Publikasi Penangan Pengaduan dan Done Penyesuaian pada Standar Prosedur
SEOJK.08/2025 Laporan Layanan Pengaduan Pengelolaan Pengaduan Nasabah
OJK Regulation No. 20/ Publication of Complaints Handling and Adjustments to Customer Complaint
SEOJK.08/2025 Complaint Service Reports Management Standard Procedures
49. Peraturan Presiden No. Perubahan Kedua atas Peraturan Presiden Done Sebagai informasi
88 Tahun 2025 No. 6 Tahun 2012 tentang Komite As additional information
Presidential Regulation Koordinasi Nasional Pencegahan dan
No. 88 of 2025 Pemberantasan Tindak Pidana Pencucian
Uang
Second Amendment to Presidential
Regulation No. 6/2012 on the National
Committee for Prevention and Eradication
of Money Laundering
280 Laporan Tahunan 2025
Page 281
PT Bank Mandiri Taspen
Status Keterangan Informasi/Penyesuaian
Regulasi Kajian Pemenuhan yang Dilakukan
No.
Regulation Review Satisfaction Description of Information/Adjustments
Statu Made
Triwulan IV 2025
Quarter III Year 2025
50. PerMenNaker No.8 Pedoman Pemberian Bantuan Pemerintah Done Sebagai informasi
Tahun 2025 Program Pemagangan Lulusan Perguruan As additional information
Minister of Manpower Tinggi
Regulation No. 8 of Guidelines for Providing Government
2025 Assistance for College Graduate Internship
Programs
51. KepMenNaker No. 345 Penetapan Standar Kompetensi Kerja Done Sebagai informasi
Tahun 2025 Nasional Indonesia Kategori Aktivitas As additional information
Minister of Manpower Professional, Ilmiah dan Teknis Golongan
Decree No. 345 of Pokok Aktivitas Pemograman, Konsultasi
2025 Komputer dan Kegiatan YBDI Bidang
Information and Commution Technologies
Project Management
Determination of Indonesian National
Work Competency Standards for
Professional, Scientific and Technical
Activity Categories Main Activity Groups
Programming, Computer Consulting and
YBDI Activities in the Information and
Communication Technologies Project
Management Field
52. P. BPJS TK No. 1 Tahun Perubahan Atas Peraturan Badan Done Sebagai informasi
2025 Penyelenggara Jaminan Sosial As additional information
BPJS TK Regulation No. Ketenagakerjaan Nomor 1 Tahun 2022
1 of 2025 Tentang Pembayaran Manfaat Uang Tunai
Dan Manfaat Pelatihan Kerja Program
Jaminan Kehilangan Pekerjaan
Amendments to the Regulation of the
Employment Social Security Administering
Agency Number 1 of 2022 Concerning
Payment of Cash Benefits and Job Training
Benefits for the Job Loss Guarantee
Program
53. POJK No. 22 Tahun Pelaporan Bank Umum Melalui Sistem Done Penyampaian laporan melalui APOLO sesuai
2025 Pelaporan Otoritas Jasa Keuangan yang ditetapkan oleh OJK
OJK Regulation No. 22 Commercial Bank Reporting Through the Submission of reports via APOLO as
of 2025 Financial Services Authority Reporting stipulated by OJK
System
54. PP No. 43 Tahun 2025 Pelaporan Keuangan Done Penyesuaian pada SP Akuntansi untuk
Government Regulation Financial Reporting menambahkan kewajiban penyampaian
No. 43 of 2025 Laporan Publikasi Keuangan kepada
Pemerintah melalui PBPK. Penyampaian
Laporan Keuangan melalui PBPK dilakukan
secara bertahap, untuk Bank dilakukan
dengan memperhatikan kebutuhan
berdasarkan tahapan yang ditetapkan
oleh Menteri setelah berkoordinasi dengan
Kementerian, Lembaga, dan/ atau Otoritas
terkait.
Adjustments to the Accounting SP to add
the requirement to submit Public Financial
Reports to the Government through PBPK.
Submission of Financial Reports through
PBPK is carried out in stages, with banks
taking into account the requirements based
on the stages determined by the Minister
after coordinating with relevant Ministries,
Institutions, and/or Authorities.
55. PADG No. 18 Tahun Kriteria, Persyaratan, Dan Penggunaan Done Sebagai Informasi
2025 Surat Berharga Dalam Operasi Moneter As additional information
Regulation of the Criteria, Requirements, and Use of
Regional Regulation Securities in Monetary Operations
No. 18 of 2025
2025 Annual Report 281
Page 282
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Status Keterangan Informasi/Penyesuaian
Regulasi Kajian Pemenuhan yang Dilakukan
No.
Regulation Review Satisfaction Description of Information/Adjustments
Statu Made
56. PADG No. 19 Tahun Infrastruktur & Kepesertaan Operasi Done Sebagai Informasi
2025 Moneter As additional information
Regulation of the Monetary Operations Infrastructure &
Regional Regulation Participation
No. 19 of 2025
57. PADG No. 20 Tahun Operasi Moneter Rupiah Done Penyesuaian pada Petunjuk Teknis Treasury
2025 Rupiah Monetary Operations Adjustments to Treasury Technical
Regulation of the Instructions
Regional Regulation
No. 20 of 2025
58. PADG No. 22 Tahun Perubahan Atas Peraturan Anggota Done Sebagai Informasi
2025 Dewan Gubernur Nomor 21 Tahun 2023 As additional information
Regulation of the Tentang Peraturan Pelaksanaan Pinjaman
Regional Regulation Likuiditas Jangka Pendek Bagi Bank Umum
No. 22 of 2025 Konvensional
Amendment to the Regulation of the
Members of the Board of Governors
Number 21 of 2023 concerning the
Implementation Regulations for Short-
Term Liquidity Loans for Conventional
Commercial Banks
59. PADG No. 23 Tahun Rasio Intermediasi Makroprudensial Dan Done Penyesuaian pada ketentuan internal
2025 Penyangga Likuiditas Makroprudensial yaitu Standar Prosedur Asset & Liability
Regulation of the Bagi Bank Umum Konvensional, Bank Management tanggal 15 Desember 2025.
Regional Regulation Umum Syariah, Dan Unit Usaha Syariah Adjustments to internal provisions, namely
No. 23 of 2025 Macroprudential Intermediation Ratio the Asset & Liability Management Standard
and Macroprudential Liquidity Buffer for Procedures dated December 15, 2025.
Conventional Commercial Banks, Islamic
Commercial Banks, and Islamic Business
Units
60. PADG No 24 Tahun Penyelenggaraan Setelmen Dana Seketika Done Penyesuaian pada ketentuan internal yaitu:
2025 melalui Sistem Bank Indonesia-Real Time 1. PT BI-RTGS
Regulation of the Gross Settlement 2. PT BCP Layanan Sistem Pembayaran
Regional Regulation Implementation of Real-Time Fund 3. PT Treasury Operation
No. 24 of 2025 Settlement through the Bank Indonesia Penyesuaian pada ketentuan internal yaitu:
System - Real Time Gross Settlement 1. PT BI-RTGS
2. PT BCP Layanan Sistem Pembayaran
3. PT Treasury Operation
61. Permennaker No. 12 Perubahan Kedua Atas Peraturan Menteri Done Sebagai informasi
Tahun 2025 Ketenagakerjaan Nomor 35 Tahun 2016 As additional information
Minister of Manpower Tentang Tata Cara Pemberian, Persyaratan,
Regulation No. 12 of Dan Jenis Manfaat Layanan Tambahan
2025 Dalam Program Jaminan Hari Tua
Second Amendment to Minister of
Manpower Regulation Number 35 of 2016
Concerning Procedures for Providing,
Requirements, and Types of Additional
Service Benefits in the Old Age Security
Program
62. POJK No. 24 Tahun Pengelolaan Rekening pada Bank Umum Done Penyesuaian pada ketentuan internal dan
2025 Account Management at Commercial pengembangan sistem
Regulation of the Banks Adjustments to internal provisions and
Regional Regulation system development
No. 24 of 2025
63. SE/002/DI-DAM/ Pedoman Perilaku dan Profesionalisme Done Sebagai informasi
DO/2025 Direksi dan Dewan Komisaris As additional information
SE/002/DI-DAM/ Code of Conduct and Professionalism for
DO/2025 Directors and Board of Commissioners
64. PADG No. 26 Tahun Derivatif Keuangan Dengan Aset Yang Done Sebagai informasi
2025 Mendasari Berupa Produk Pasar Uang Dan As additional information
Regulation of the Pasar Valuta Asing
Regional Regulation Financial Derivatives with Underlying
No. 26 of 2025 Assets in the Form of Money Market and
Foreign Exchange Market Products
282 Laporan Tahunan 2025
Page 283
PT Bank Mandiri Taspen
Status Keterangan Informasi/Penyesuaian
Regulasi Kajian Pemenuhan yang Dilakukan
No.
Regulation Review Satisfaction Description of Information/Adjustments
Statu Made
65. SEOJK No.26/ Proses Asesmen Kecukupan Likuiditas Done Penyesuaian pada:
SEOJK.03/2025 Tahun Secara Internal (internal Liquidity a. PT Pemenuhan Rasio Kecukupan Likuiditas
2025 Adequacy Assessment Process) Bagi Bank b. SP dan PT Internal Audit
OJK Circular Letter No. Umum c. Melakukan uji coba laporan terkait ILAAP
26/SEOJK.03/2025 of Internal Liquidity Adequacy Assessment di tahun 2028
2025 Process for Commercial Banks d. Menyusun dan menyampaikan laporan
terkait ILAAP di tahun 2029
Adjustments to:
a. Fulfillment of Liquidity Adequacy Ratio
(LSR)
b. Internal Audit and Internal Audit
c. Conducting a pilot test of ILAAP reports in
2028
b. Preparing and submitting ILAAP reports in
2029
66. PBI No. 9 Tahun 2025 Kebijakan Insentif Likuiditas Done Penyesuaian pada Standar Prosedur Asset &
BI Regulation No. 9 of Makroprudensial Liability Management (SP ALM) atau menyusun
2025 Macroprudential Liquidity Incentive Policy petunjuk teknis baru turunan SP ALM
Adjustments to the Asset & Liability
Management Standard Procedure (SP ALM)
or preparing new technical instructions
derived from SP ALM
67. SEOJK No. 27/ Lembaga Pemeringkat Dan Peringkat Yang Done Sebagai Informasi
SOJK.03/2025 Diakui Otoritas Jasa Keuangan As additional information
OJK Circular Letter No. Rating Agencies and Ratings Recognized
27/SOJK.03/2025 by the Financial Services Authority
68. SEOJK No. 29/ Transparansi Dan Publikasi Laporan Bank Done Bank melakukan:
SOJK.03/2025 Umum Konvensional 1. Penyesuaian format laporan sesuai SEOJK
OJK Circular Letter No. Transparency and Publication of ini
29/SOJK.03/2025 Conventional Commercial Bank Reports 2. Penunjukan Pejabat Eksekutif yang
bertanggung jawab atas Laporan Publikasi
dan Informasi Kinerja Keuangan serta
memiliki kompetensi Chartered Accountant
3. Pembaruan Pakta Integritas bagi Pejabat
Eksekutif yang bertanggung jawab atas
Laporan Publikasi dan Informasi Kinerja
Keuangan
4. Penyesuaian pada SP Akuntansi tanggal
15 Agustus 2025
The Bank has implemented the following:
1. Adjusted the report format in accordance
with this OJK Circular Letter (SEOJK).
2. Appointed an Executive Officer
responsible for Published Reports and
Financial Performance Information and
qualified as a Chartered Accountant.
3. Updated the Integrity Pact for Executive
Officers responsible for Published Reports
and Financial Performance Information.
4. Adjusted the Accounting Standards dated
August 15, 2025.
69. SEOJK No. 31/ Pelaporan Bank Umum Konvensional Done 1. Penyesuaian ketentuan internal yang
SEOJK.03/2025 Melalui Sistem Pelaporan Otoritas Jasa terdampak, yaitu :
OJK Circular Letter No. Keuangan a) SP Sumber Daya Manusia;
31/SEOJK.03/2025 Conventional Commercial Bank Reporting b) SP Corporate Secretary;
Through the Financial Services Authority c) SP APU PPT PPPSPM;
Reporting System d) SP Treasury;
e) SP Asset & Liability Management;
f) SP Credit Operation;
g) SP Layanan Digital Banking;
h) SP Internal Audit;
i) SP Jaringan Kantor;
j) SP Kepatuhan;
k) SP Perhitungan Kecukupan Modal;
l) SP RKAP RBB
m) SP Penerapan Manajemen Risiko;
n) SP RBBR
o) SP Rencana Aksi Pemulihan;
2025 Annual Report 283
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Status Keterangan Informasi/Penyesuaian
Regulasi Kajian Pemenuhan yang Dilakukan
No.
Regulation Review Satisfaction Description of Information/Adjustments
Statu Made
p) SP Teknologi Informasi;
q) PT Akuntansi Laporan Keuangan;
r) PT Pemenuhan Rasio Pendanaan Stabil
Bersih (Net Stable Funding Ratio);
s) PT Pemenuhan Rasio Kecukupan
Likuiditas (Liquidty Coverage Ratio);
t) PT Penyedia Jasa TI;
2. Melakukan pelaporan sesuai dengan due
date dan format pelaporan terkini
1. Adjustments to the affected internal
regulations, namely:
a) Human Resources SP;
b) Corporate Secretary SP;
c) AML & CFT PPPSPM SP;
d) Treasury SP;
e) Asset & Liability Management SP;
f) Credit Operations SP;
g) Digital Banking Services SP;
h) Internal Audit SP;
i) Office Network SP;
j) Compliance SP;
k) Capital Adequacy Calculation SP;
l) RKAP RBB SP
m) Risk Management Implementation SP;
n) RBBR SP
o) Recovery Action Plan SP;
p) Information Technology SP;
q) Financial Report Accounting PT;
r) Net Stable Funding Ratio PT;
s) Liquidity Coverage Ratio PT;
t) IT Service Provider PT;
2. Conduct reporting according to the due
date and current reporting format.
70. PADG No. 27 Tahun Peraturan Pelaksanaan Kebijakan Insentif Done Sebagai informasi pemenuhan insentif Bank
2025 Likuiditas Makroprudensial For information on fulfilling Bank incentives
OJK Regulation No. 27 Implementing Regulations for the
of 2025 Macroprudential Liquidity Incentive Policy
71. PADK No. 37/ Penyediaan Informasi dan Penyampaian Done Penyesuaian pada ketentuan internal yaitu :
PADK.08/2025 Informasi untuk Pemasaran Produk dan a. SP Pelindungan Konsumen dan
OJK Regulation No. 37/ Layanan Jasa Keuangan Masyarakat
PADK.08/2025 Provision and Dissemination of Information b. SP Corporate Secretary
for Marketing Financial Products and c. PT Pengelolaan dan Penggunaan Social
Services Media
d. PT Tabungan
e. PT Tabungan Simantap Reward (SMARD)
f. PT Tabungan Smard Funtastik
g. PT Tabungan SiMantap Berjangka
h. PT Penyaluran Kredit Serbaguna Mantap
Dana Pensiun
Adjustments to internal provisions, as
follows:
a. SP Consumer and Community Protection
b. SP Corporate Secretary
c. PT Social Media Management and Use
d. PT Savings
e. PT Simantap Reward Savings (SMARD)
f. PT Smard Funtastik Savings
g. PT SiMantap Term Savings
h. PT Mantap Multipurpose Credit
Distribution for Pension Funds
72. Permenkum No. 49 Syarat dan Tata Cara Pendirian, Perubahan Done Sebagai informasi
Tahun 2025 dan Pembubaran Badan Hukum Perseroan As additional information
Minister of Law Terbatas
and Human Rights Requirements and Procedures for
Regulation No. 49 of Establishing, Amending, and Dissolving a
2025 Limited Liability Company
284 Laporan Tahunan 2025
Page 285
PT Bank Mandiri Taspen
Status Keterangan Informasi/Penyesuaian
Regulasi Kajian Pemenuhan yang Dilakukan
No.
Regulation Review Satisfaction Description of Information/Adjustments
Statu Made
73. POJK 32 Tahun 2025 Penyeleggaraan Beli Sekarang Bayar Nanti Done Sebagai informasi
OJK Regulation No. 32 (Buy Now Pay Later) As additional information
of 2025 Buy Now Pay Later (Buy Now Pay Later)
74. PADG No. 30 Tahun Perubahan Ketujuh Atas Peraturan Done Penyesuaian pada ketentuan internal yaitu:
2025 Anggota Dewan Gubernur Nomor 21/25/ 1. Penyusunan baru Manual Produk Kredit
OJK Regulation No. 30 PADG/2019 Tentang Rasio Loan To Value Pemilikan Rumah (KPR) - Divisi Consumer
of 2025 Untuk Kredit Properti, Rasio Financing To Business & Recovery
Value Untuk Pembiayaan Properti, Dan 2. Manual Produk Kredit Kendaraan Bermotor
Uang Muka Untuk Kredit Atau Pembiayaan (KKB) - Divisi Consumer Business &
Kendaraan Bermotor Recovery:
Seventh Amendment to Board of a. Penambahan dasar penyusunan yaitu
Governors Regulation Number 21/25/ Peraturan Anggota Dewan Gubernur
PADG/2019 Concerning the Loan-to-Value Nomor 21/25/PADG/2019 Tentang Rasio
Ratio for Property Loans, the Financing- Loan To Value Untuk Kredit Properti, Rasio
to-Value Ratio for Property Financing, and Financing To Value Untuk Pembiayaan
Down Payments for Motor Vehicle Loans Properti, dan Uang Muka Untuk Kredit atau
or Financing Pembiayaan Kendaraan Bermotor.
b. Penyesuaian fitur produk terkait uang
muka atau Down Payment (DP) minimal
untuk penyaluran Kredit Kendaraan
Bermotor (KKB) dan Kendaraan Bermotor
Berwawasan Lingkungan
3. Manual Produk Kredit Mikro – Divisi
Consumer Business & Recovery
Penambahan fitur produk terkait uang
muka atau Down Payment (DP) minimal
untuk fasilitas Kredit Mantap Sejahtera
(KMS) Kendaraan. Kami menghimbau
Saudara juga melakukan pengecekkan
kembali terhadap hasil penelaahan dan
penelusuran kami yang berdampak pada
beberapa ketentuan internal tersebut
serta menyampaikan kepada Divisi
Owner beberapa ketentuan internal
yang terdampak untuk dapat dilakukan
penyesuaian
Adjustments to internal provisions, namely:
1. New Development of Home Ownership
Credit (KPR) Product Manual - Consumer
Business & Recovery Division
2. Motor Vehicle Credit (KKB) Product Manual
- Consumer Business & Recovery Division:
a. The addition of the basis for preparation
is the Regulation of the Member of the
Board of Governors Number 21/25/
PADG/2019 concerning the Loan
to Value Ratio for Property Credit,
Financing to Value Ratio for Property
Financing, and Down Payment for Motor
Vehicle Credit or Financing.
b. Adjustment of product features related
to the minimum down payment (DP) for
the distribution of Motor Vehicle Credit
(KKB) and Environmentally Aware Motor
Vehicles
3. Product Manual – Consumer Business
& Recovery Division. Added product
features related to the minimum down
payment (DP) for the Kredit Mantap
Sejahtera (KMS) Vehicle facility. We urge
you to also review the results of our review
and investigation, which impact several
internal provisions, and to report any
affected internal provisions to the Owner
Division so that adjustments can be made.
2025 Annual Report 285
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Status Keterangan Informasi/Penyesuaian
Regulasi Kajian Pemenuhan yang Dilakukan
No.
Regulation Review Satisfaction Description of Information/Adjustments
Statu Made
75. PADG No. 31 Tahun Perubahan Keempat Atas Peraturan Done Penyesuian pada Standar Prosedur Treasury
2025 Anggota Dewan Gubernur Nomor Adjustments to Treasury Standard
OJK Regulation No. 31 24/8/PADG/2022 Tentang Peraturan Procedures
of 2025 Pelaksanaan Pemenuhan Giro Wajib
Minimum Dalam Rupiah Dan Valuta Asing
Bagi Bank Umum Konvensional, Bank
Umum Syariah, Dan Unit Usaha Syariah
Fourth Amendment to the Regulation of
the Members of the Board of Governors
Number 24/8/PADG/2022 Concerning the
Implementing Regulations for Fulfilling the
Minimum Reserve Requirement in Rupiah
and Foreign Currency for Conventional
Commercial Banks, Sharia Commercial
Banks, and Sharia Business Units.
Dampak Perubahan Peraturan Perundang- Impacts of Changes in Laws and
Undangan Terhadap Laporan Keuangan Regulations on Financial Statements
Perubahan peraturan perundang-undangan yang telah Changes to the laws and regulations that have been described
dijabarkan di atas tidak memiliki dampak kuantitatif yang above have no significant quantitative impact on the Financial
signifikan terhadap Laporan Keuangan Bank Mandiri Taspen. Statements of Bank Mandiri Taspen.
Perubahan Kebijakan Akuntansi Change in Accounting Policy
Alasan Perubahan Kebijakan Akuntansi Reasons for Changes in Accounting Policies
Perubahan kebijakan akuntansi yang dilakukan untuk mematuhi Changes in accounting policies are made to comply with the Statement
PSAK yang berlaku dalam tahun berjalan. Bank Mandiri Taspen of Financial Accounting Standards (SFAS) applicable in the current
telah menerapkan sejumlah amandemen dan interpretasi PSAK year. Bank Mandiri Taspen has adopted a number of amendments
yang relevan dengan operasinya. and interpretations of SFAS that are relevant to its operations.
Informasi Perubahan Kebijakan Akuntansi Information on Changes in Accounting
dan Dampak Kuantitatif Policies and Quantitative Impact
Berikut adalah informasi penerapan dari standar, interpretasi baru/ The following are information on the implementation of the
revisi standar yang berlaku efektif mulai 1 Januari 2025, tidak standard, new/revised interpretations of the standard which are
menimbulkan perubahan substantial terhadap kebijakan akuntansi effective starting January 1, 2025, did not result in a substantial
Bank Mandiri Taspen dan pengaruh yang material atas jumlah change to Bank Mandiri Taspen’s accounting policies and a material
yang dilaporkan atas tahun berjalan atau tahun sebelumnya. effect on the amounts reported for the current or prior year.
Tabel Perubahan Kebijakan Akuntansi Tahun 2025
Table of Changes in Accounting Policies in 2025
Dampak Secara Kuantitatif Perubahan
Paparan Konsekuensi atau
Kebijakan Akuntansi Terhadap Laporan
Perubahan Kebijakan Akuntansi Penyesuaian Yang Dilakukan
Keuangan
Changes in Accounting Policies Exposure of Consequences and
Quantitative Impact of Changes in
Adjustments Made
Accounting Policies on Financial Statements
Amandemen PSAK 221: “Pengaruh Bank Mantap belum berstatus sebagai Dampak atas penerapan standar baru dan
Perubahan Kurs Valuta Asing tentang Bank Devisa, sehingga tidak melakukan penyesuaian atau amendemen tersebut di atas tidak
Kekurangan Ketertukaran” penyesuaian terhadap amandemen tersebut. material terhadap laporan keuangan.
Amendment to PSAK 221: “The Effect Bank Mantap does not yet have the status The impact of the implementation of the new
of Foreign Exchange Rate C hanges on of a Foreign Exchange Bank, so it does not standards and the adjustments or amendments
Exchange Rate Shortages” make adjustments to the amendment. mentioned above is not material to the financial
statements.
286 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Tingkat Kesehatan Bank Bank Soundness Level
Tingkat kesehatan Bank mencerminkan hasil penilaian kondisi The Bank’s soundness level reflects the results of an assessment
Bank yang dilakukan terhadap risiko dan kinerja Bank yang of the Bank’s condition conducted on the risk and performance
dapat dilihat dari peringkat akhir hasil penilaian berdasarkan of the Bank which can be seen from the final rating of the
pada Peraturan Otoritas Jasa Keuangan No. POJK Nomor 4/ assessment results based on Financial Services Authority
POJK.03/2016 tentang Penilaian Tingkat Kesehatan Bank Regulation No. POJK Number 4/POJK.03/2016 concerning
Umum. Tingkat kesehatan bank diukur dengan menggunakan Assessment of the Soundness Level of Commercial Banks. The
pendekatan risiko (risk based bank rating) yang mencakup 4 soundness level of a bank is measured using a risk approach (risk
(empat) faktor yaitu Profil Risiko, Good Corporate Governance based bank rating) which includes 4 (four) factors, namely Risk
(GCG), Rentabilitas, Permodalan. Profile, Good Corporate Governance (GCG), Earnings, Capital.
Tabel Peringkat Tingkat Kesehatan Bank berdasarkan Risiko
Table of Bank Soundness Level based on Risk
2025 2024
Faktor-faktor Penilaian
No
Assessment Factors
Individu Individu
Profil Risiko
1 2 1
Risk Profile
2 Good Corporate Governance (GCG) 2 2
Rentabilitas
3 1 1
Rentability
Permodalan
4 1 1
Capital
Peringkat Tingkat Kesehatan Bank Berdasarkan Risiko
1 1
Rating of Bank Soundness Level based on Risk
Peringkat komposit tingkat kesehatan Bank Mandiri Taspen The composite rating of Bank Mandiri Taspen’s soundness
posisi 31 Desember 2025 berada pada komposit 1 (satu). level as of December 31, 2025 was at composite 1 (CR-1). The
Analisis berdasarkan tabel di atas mencerminkan kondisi PT analysis based on the table above reflects the condition of PT
Bank Mandiri Taspen secara umum SANGAT SEHAT, sehingga Bank Mandiri Taspen was generally EXTREMELY SOUND, so it
dinilai mampu menghadapi pengaruh negatif yang signifikan was considered capable of facing significant negative influence
dari perubahan kondisi bisnis dan faktor eksternal lainnya coming from changes in business condition and other external
tercermin dari peringkat faktor-faktor penilaian, antara lain factors as reflected in the ratings of assessment factors,
Profil Risiko, penerapan GCG, Rentabilitas, dan Permodalan among other risk profile, implementation of GCG, profitability
yang secara umum baik. Apabila terdapat kelemahan, maka (earnings), and capital, which in general were extremely good.
secara umum kelemahan tersebut kurang bersifat minor dan If there was a weakness, in general, the weakness was not
dapat segera diperbaiki. significant.
Informasi Kelangsungan Usaha Business Continuity Information
Hal yang Berpotensi Berpengaruh Things that Potentially Giving Significant
Signifikan Terhadap Kelangsungan Usaha Effect on Business Continuity
Berdasarkan hasil penilaian manajemen atas kemampuan Bank Based on management’s assessment of Bank Mandiri Taspen’s
Mandiri Taspen untuk melanjutkan kelangsungan usaha di ability to continue as a going concern in the foreseeable future,
masa yang akan datang, diketahui bahwa Bank tidak memiliki the Bank had no conditions that could potentially have a
hal-hal yang berpotensi berpengaruh signifikan terhadap significant impact on its business continuity.
kelangsungan usaha Bank Mandiri Taspen.
Tekanan pada dana murah adalah tantangan yang tidak bisa Pressure on low-cost funds (CASA) remained a challenge that
diselesaikan hanya dengan menaikan bunga. Bank Mandiri could not be addressed solely through interest rate adjustments.
Taspen perlu bertransformasi menjadi mitra keuangan digital Bank Mandiri Taspen needed to transform into a relevant digital
2025 Annual Report 287
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
yang relevan bagi nasabah pensiunan, agar casa tetap tumbuh financial partner for pension customers, in order to sustain
tanpa mengorbankan profitabilitas. Sehubungan dengan itu, CASA growth without compromising profitability. In this
Bank Mandiri Taspen mengembangkan beragam inovasi fitur regard, the Bank had developed various innovations in features
dan fasilitas pada infrastruktur layanan perbankan digital yaitu and facilities within its digital banking service infrastructure,
antara lain peningkatan jumlah Smart Branch di jaringan kantor including the expansion of Smart Branches across its network
Bank Mandiri Taspen untuk percepatan layanan transaksi to accelerate banking transactions and support the mobilization
perbankan dan menghimpun dana murah. of low-cost funds.
Dalam rangka meningkatkan customer base funding khususnya To enhance its customer funding base, particularly in the retail
segmen retail, Bank Mandiri Taspen terus mengoptimalkan segment, Bank Mandiri Taspen had continued to optimize the
utilisasi e-channel yang sudah ada, di antaranya melalui utilization of existing e-channels, including through its mobile
fitur mobile banking yang juga terus disempurnakan dengan banking platform, which had been continuously enhanced with
penambahan fitur-fitur baru di antaranya konsultasi kesehatan new features. These included health consultation services in
kerjasama dengan KlikDokter, registrasi dan aktivasi online, collaboration with KlikDokter, online registration and activation,
biometric login, standby loan, online onboarding, top up biometric login, standby loan facilities, online onboarding,
E-Money, block Kartu Debit, penambahan biller payment e-money top-up, debit card blocking, additional bill payment
purchase, forgot password, pembayaran merchant Indomaret, and purchase services, password recovery features, merchant
Biller Omni Channel, fitur tarik tunai tanpa kartu melalui ATM payments at Indomaret, Omni Channel biller services, cardless
Jalin (LINK), fitur setor tunai (cash in) merchant Indomaret, fitur cash withdrawal through ATM Jalin (LINK), cash-in services via
setor tunai (cash in) merchant Indomaret, fitur QRIS customer Indomaret merchants, QRIS customer-presented mode, and
presented mode, dan penambahan biller pada mobile banking. the addition of billers in mobile banking. With these feature
Dengan penambahan fitur ini, Bank terus mengoptimalkan enhancements, the Bank had continued to optimize mobile
akuisisi user mobile banking dengan total user per Desember banking user acquisition, reaching a total of 446,986 users as
2025 sebesar 446.986 user. of December 2025.
Assessment Manajemen atas Hal yang Management Assessment of Matters that
Berpotensi Berpengaruh Signifikan Have the Potentially Significant Effect on
Terhadap Kelangsungan Usaha Business Continuity
Manajemen secara rutin melakukan evaluasi dan assessment Management routinely conducts evaluations and assessments
terkait dengan kemampuan dan pencapaian target kinerja dari related to the ability and achievement of performance targets
seluruh unit sesuai dengan rencana bisnis bank yang telah of all units in accordance with the bank’s business plan that has
disusun. Evaluasi dilakukan secara berkala untuk setiap level been prepared. Evaluation is carried out periodically for each
meliputi produktivitas, profitabilitas serta indikator-indikator level covering productivity, profitability and the main indicators
utama yang tertuang dalam Key Performance Indicator (KPI) contained in the work unit’s Key Performance Indicator (KPI).
unit kerja. Berdasarkan hasil penilaian dan evaluasi yang rutin Based on the results of regular assessments and evaluations,
dilakukan secara berkala, Manajemen Bank berkeyakinan bahwa the Bank’s Management believes that the Bank has the
Bank memiliki sumber daya untuk melakukan kegiatan usaha resources to carry out business activities in the future. The Bank
dimasa mendatang. Bank tidak memiliki ketidakpastian material does not have material uncertainties that could raise significant
yang dapat menimbulkan keraguan yang signifikan terhadap doubts about the ability of Bank Mandiri Taspen to maintain
kemampuan Bank Mandiri Taspen untuk mempertahankan business continuity.
kelangsungan usaha.
Asumsi yang Digunakan dalam Melakukan Assumptions Used in Conducting the
Assessment Assessment
Dalam melaksanakan penilaian atas kemampuan Bank Mandiri In carrying out the assessment of the ability of Bank Mandiri
Taspen untuk melanjutkan kelangsungan usaha di masa yang Taspen to continue business continuity in the future, several
akan datang, digunakan beberapa asumsi dan pertimbangan. assumptions and considerations are used. These assumptions
Asumsi dan pertimbangan tersebut, antara lain kinerja and considerations include financial performance, level of
keuangan, tingkat kecukupan modal, likuiditas, solvabilitas, capital adequacy, liquidity, solvency, profitability and efficiency
288 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
profitabilitas, dan efisiensi Bank Mandiri Taspen, permasalahan of Bank Mandiri Taspen, internal problems and lawsuits faced
internal dan perkara hukum yang dihadapi Bank Mandiri by Bank Mandiri Taspen, as well as current and future micro
Taspen, serta kondisi ekonomi mikro dan makro pada saat ini and macroeconomic conditions come.
dan masa yang akan datang.
Kerangka Governansi, Pengelolaan Governance Framework, Management
dan Pengendalian Aspek Perpajakan and Control Aspect of Taxation
Pendekatan Bank Mandiri Taspen terhadap pajak didasari oleh Bank Mandiri Taspen’s approach to taxes is based on compliance
kepatuhan pada seluruh peraturan perpajakan yang berlaku. with all applicable tax regulations. Bank Mandiri Taspen has
Bank Mandiri Taspen telah membangun kebijakan dan strategi developed tax policies and strategies which are approved and
pajak yang disetujui dan ditinjau oleh Direktur Keuangan dalam reviewed by the Director of Finance in the Annual Corporate
pelaporan SPT Tahunan PPh Badan. Strategi pajak ini ditinjau Income Tax reporting. This tax strategy is reviewed annually by
setiap tahun oleh Direktur Keuangan. the Finance Director.
Dalam pelaksanaan tata kelola dan pengontrolan pajak, Bank In implementing tax governance and control, Bank Mandiri
Mandiri Taspen telah menetapkan proses yang komprehensif Taspen has established a comprehensive and structured
dan terstruktur, seperti: process, such as:
1. Badan tata kelola (eksekutif) yang bertanggung jawab 1. The governance body (executive) responsible for
untuk menerapkan strategi pajak adalah Direktur Keuangan. implementing the tax strategy is the Finance Director.
2. Pendekatan terhadap pajak ditanamkan dalam perusahaan 2. An approach to tax is instilled in the company through
melalui tersedianya Standar Prosedur Perpajakan, the availability of Standard Tax Procedures, developing an
mengembangkan sistem aplikasi yang embedded dengan application system that is embedded in the tax process, and
proses perpajakan, dan peningkatan kesadaran perpajakan increasing tax awareness through training and socialization
melalui sarana training dan sosialisasi. facilities.
3. Mengidentifikasi, mengelola, dan memonitor risiko pajak 3. Identify, manage and monitor tax risks through continuous
melalui monitoring dan rekonsiliasi berkesinambungan monitoring and reconciliation carried out by the SPM &
yang dilakukan oleh Divisi SPM & Accounting dan unit kerja Accounting Division and related work units as well as
terkait serta monitoring dan review berkala oleh Senior regular monitoring and reviews by Senior Operational Risk
Operational Risk (SOR), audit internal, dan audit eksternal (SOR), internal audit and external audit (Public Accounting
(Kantor Akuntan Publik). Firm).
4. Evaluasi kepatuhan pada tata kelola pajak dan 4. Evaluation of compliance with tax governance and control
pengontrolannya dilakukan dengan cara melakukan is carried out by carrying out continuous monitoring by the
monitoring secara kontinyu oleh Divisi SPM & Accounting SPM & Accounting Division and related work units as well
dan unit kerja terkait serta monitoring dan evaluasi berkala as periodic monitoring and evaluation by SOR and internal
oleh SOR dan audit internal. Bank Mandiri Taspen tidak audit. Bank Mandiri Taspen does not use insurers in tax
menggunakan asurer dalam pengontrolan pajak. control.
Pemangku kepentingan yang terpenting dalam hal perpajakan The most important stakeholder in tax matters is the government
adalah pemerintah melalui kantor pajak. Untuk itu, Bank through the tax office. For this reason, Bank Mandiri Taspen
Mandiri Taspen senantiasa membina hubungan baik dengan always maintains good relations with the tax authorities, but
otoritas perpajakan, namun tanpa terlibat dalam advokasi without being involved in public policy advocacy related to
kebijakan publik terkait perpajakan, maupun upaya-upaya taxation, or other efforts to influence the tax authorities. Bank
lain untuk mempengaruhi otoritas perpajakan. Bank Mandiri Mandiri Taspen implements compliance with all laws and
Taspen menerapkan kepatuhan terhadap seluruh peraturan regulations issued by the tax authorities. Bank Mandiri Taspen
perundangan yang dikeluarkan oleh otoritas perpajakan. Bank only operates in Indonesia, therefore tax reporting is only done
Mandiri Taspen hanya beroperasi di Indonesia, untuk itu laporan in Indonesia.
perpajakan hanya dilakukan untuk Indonesia
2025 Annual Report 289
Page 290
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Bank Mandiri Taspen dalam kegiatan operasionalnya telah Bank Mandiri Taspen in its operational activities has implemented
menjalankan tata kelola perusahaan yang baik (Good Corporate good corporate governance which is carried out transparently
Governance) yang dilakukan secara transparan dan akuntabel and accountably, especially in managing its tax rights and
khususnya dalam mengelola hak dan kewajiban perpajakannya. obligations. Bank Mandiri Taspen has carried out its tax rights
Bank Mandiri Taspen telah menjalankan hak dan kewajiban and obligations in accordance with applicable regulations.
perpajakannya dilakukan sesuai dengan peraturan yang During the 2025 period, there had been no instances of non-
berlaku. Pada periode 2025, tidak terdapat ketidakpatuhan compliance by Bank Mandiri Taspen in fulfilling its tax payment
Bank Mandiri Taspen dalam kewajiban membayar pajak. Total obligations. The total tax payments for the 2024–2025 period
pembayaran pajak periode 2024-2025 diuraikan sebagai were detailed as follows.
berikut.
Tabel Pembayaran Pajak
Table of Tax Payment
(dalam jutaan Rupiah / in IDR million)
Uraian Pajak 2025 2024 Tax Description
PPh Pasal 25 382,220 367,317 PPh Article 25
PPh Pasal 29 3,628 4,056 PPh Article 29
PPh Pasal 21 85,968 82,979 PPh Article 21
PPh Pasal 23 10,364 10,617 PPh Article 23
PPh Pasal 26 75 73 PPh Article 26
PPh Pasal 4 ayat (2) 390,153 372,058 PPh Article 4 paragraph (2)
PPN 10,011 9,402 PPN
Pajak Daerah 3,413 3,029 Local Tax
Total 885,832 849,531 Total
Larangan, Batasan, dan/atau Hambatan Prohibitions, Limitations and/ or
Signifikan Untuk Melakukan Transfer Significant Obstacles to the Provision
Dana Antara Bank dan Entitas Lain of Funds Between Banks and Other
Dalam Satu Kelompok Usaha Entities in a Business Groups
Dalam menjalankan kegiatan usahanya, Bank Mandiri Taspen In carrying out its business activities, Bank Mandiri Taspen has
telah menetapkan kebijakan yang mencakup batasan dalam established a policy that includes limitations in carrying out
melakukan kegiatan transfer dana yang diuraikan sebagai berikut. fund transfer activities which are described as follows.
1. Bank Mandiri Taspen tidak memiliki batasan yang pada 1. Bank Mandiri Taspen does not have any restrictions on
prosedur operasional terkait transfer dana nasabah baik operational procedures related to transfers of customer
transfer masuk maupun keluar antar bank dan entitas lain funds, both incoming and outgoing transfers between
dalam satu kelompok usaha sebagaimana diatur dalam banks and other entities within the same business group as
Petunjuk Teknis Aktivitas Penempatan Dana PT Bank stipulated in the PT Bank Mandiri Taspen Fund Placement
Mandiri Taspen. Activity Technical Guidelines.
2. Bank Mandiri Taspen mengacu pada BMPK dan Placement 2. Bank Mandiri Taspen refers to the BMPK and Placement
Limit yang dibuat oleh Risk Management terkait dengan Limits made by Risk Management related to transfers of
transfer dana untuk penempatan Antar Bank dari Bank funds for Interbank placements from Bank Mandiri Taspen
Mandiri Taspen ke Bank Lain dan Entitas dalam satu to Other Banks and Entities within one business group.
kelompok usaha.
3. Bank Mandiri Taspen mengacu pada peraturan OJK dan 3. Management policies related to the transfer of Investment
kebijakan management dana terkait dengan transfer dana funds in Securities sold by other entities in the same
Investasi pada Surat-Surat Berharga yang dijual oleh business group.
entitas lain dalam satu kelompok usaha.
290 Laporan Tahunan 2025
Page 291
PT Bank Mandiri Taspen
Dalam menjalankan kegiatan usahanya, Bank Mandiri Taspen In carrying out its business activities, Bank Mandiri Taspen
telah menetapkan kebijakan yang mencakup batasan dalam has established a policy that includes limits on providing
pemberian dana kepada pihak terkait sesuai Peraturan Otoritas funds to related parties in accordance with the Republic of
Jasa Keuangan Republik Indonesia Nomor 32/POJK.03/2018 Indonesia’s Financial Services Authority Regulation Number
tentang Batas Maksimum Pemberian Kredit (BMPK) dan 32/POJK.03/2018 concerning Legal Lending Limits (LLL) and
Penyediaan Dana Besar Bagi Bank Umum dan POJK Nomor Provision of Large Funds for Commercial Banks and POJK No.
38 /POJK.03/2019 Tentang Perubahan atas POJK Nomor 32/ 38 /POJK.03/2019 concerning Amendments to POJK No. 32/
POJK.03/2018 Tentang BMPK dan Penyediaan Dana Besar POJK.03/2018 Concerning LLL and Provision of Large Funds
Bagi Bank Umum. Pihak terkait adalah perorangan atau for Commercial Banks. Related parties are individuals or
perusahaan yang mempunyai hubungan pengendalian dengan companies that have a controlling relationship with the Bank,
Bank, baik secara langsung maupun tidak langsung, melalui either directly or indirectly, through ownership, management
hubungan kepemilikan, kepengurusan, dan/atau keuangan. and/or financial relationships.
Tabel Penyediaan Dana Kepada Pihak Terkait dan Debitur Besar
Table of Provision of Funds to Related Parties and Large Debtors
Jumlah 2025 Jumlah 2024
Amount in 2025 Amount in 2024
Penyedia Dana
No
Fund Provider Nominal Nominal
Number of Number of
(dalam jutaan Rupiah) (dalam jutaan Rupiah)
Account (NoA) Account (NoA)
(in IDR millions) (in IDR millions)
Kepada Pihak Terkait
1 36 87,975 43 62,309
To Related Parties
Kepada 20 Debitur Inti
2 27 64,710 26 110,244
To 20 Core Debtors
a. Individu
27 64,710 26 110,244
a. Individual
b. Grup
0 0 0 0
a. Group
Total Debitur Inti
63 152,685 69 172,553
Total Core Debtors
Tabel Total Penyediaaan Dana Bank Kepada Pihak Terkait
Table of Total Provision of Bank Funds to Related Parties
(dalam jutaan Rupiah / in IDR million)
Uraian Nominal 2025 Nominal 2024 Description
Modal Pada Tanggal Laporan 9,526,269 7,801,629 Capital at Report Date
BMPK (10% dari Modal) Pada Tanggal Laporan 952,627 780,163 LLL (10% of Modal) on the Report Date
Outstanding Pihak Terkait 87,975 62,309 Related Party Outstanding
Kelonggaran BMPK 0 0 LLL allowance
Pelampauan BMPK 0 0 LLL Exceedance
2025 Annual Report 291
Page 292
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Transaksi Spot dan Transaksi Derivatif Spot Transactions and Derivative
Transactions
Ikhtisar transaksi spot dan transaksi derivatif pada tanggal A summary of spot transactions and derivative transactions as
31 Desember 2024-2025 adalah sebagai berikut: of December 31, 2024-2025 is as follows:
Tabel Ikhtisar Transaksi Spot dan Transaksi Derivatif
Table of Spot and Derivative Transactions Overview
Nilai Wajar 2025 Nilai Wajar 2024
Fair Value 2025 Fair Value 2024
Nilai kontrak Nilai kontrak
Transaksi
(absolut setara Tagihan Liabilitas (absolut setara Tagihan Liabilitas
Transactions
Rupiah) Derivatif Derivatif Rupiah) Derivatif Derivatif
Contract Value Derivative Derivative Contract Value Derivative Derivative
(absolute Rupiah Receivables Liabilities (absolute Rupiah Receivables Liabilities
equivalent) equivalent)
Pihak berelasi
Related Party
Terkait nilai tukar
Related Exchange Rate
1. Kontrak berjangka - beli
1. Futures contract – buy
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States Dollar
2. Kontrak berjangka - jual
2. Forward contract – sell
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States Dollar
3. Swap - beli
3. Swap - buy
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States Dollar
4. Swap - jual
4. Swap - sell
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States Dollar
5. Option - beli
5. Option - buy
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States Dollar
Lain-lain
Nihil Nihil Nihil Nihil Nihil Nihil
Others
Terkait suku bunga
Related Interest Rate
1. Swap - suku bunga
1. Swap – interest rate
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States Dollar
Total pihak berelasi
Nihil Nihil Nihil Nihil Nihil Nihil
Total of Related Party
Pihak ketiga
Third party
Terkait nilai tukar
Related Exchange Rate
1. Kontrak berjangka - beli
1. Forward contract - buy
292 Laporan Tahunan 2025
Page 293
PT Bank Mandiri Taspen
Nilai Wajar 2025 Nilai Wajar 2024
Fair Value 2025 Fair Value 2024
Nilai kontrak Nilai kontrak
Transaksi
(absolut setara Tagihan Liabilitas (absolut setara Tagihan Liabilitas
Transactions
Rupiah) Derivatif Derivatif Rupiah) Derivatif Derivatif
Contract Value Derivative Derivative Contract Value Derivative Derivative
(absolute Rupiah Receivables Liabilities (absolute Rupiah Receivables Liabilities
equivalent) equivalent)
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States Dollar
Lain-lain
Nihil Nihil Nihil Nihil Nihil Nihil
Others
2. Kontrak berjangka - jual
2. Forward contract - sell
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States Dollar
Lain-lain
Nihil Nihil Nihil Nihil Nihil Nihil
Others
3. Swap - beli
3. Swap - buy
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States Dollar
Lain-lain
Nihil Nihil Nihil Nihil Nihil Nihil
Others
4. Swap - jual
4. Swap - sell
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States Dollar
Lain-lain
Nihil Nihil Nihil Nihil Nihil Nihil
Others
5. Option - beli
5. Option - buy
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States Dollar
Lain-lain
Nihil Nihil Nihil Nihil Nihil Nihil
Others
6. Option - jual
6. Option - sell
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States Dollar
Lain-lain
Nihil Nihil Nihil Nihil Nihil Nihil
Others
Terkait suku bunga
Related interested rate
1. Swap - suku bunga
1. Swap – interest rate
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States Dollar
Lain-lain
Nihil Nihil Nihil Nihil Nihil Nihil
Others
Total pihak berelasi
Nihil Nihil Nihil Nihil Nihil Nihil
Total of Related Party
Total Nihil Nihil Nihil Nihil Nihil Nihil
2025 Annual Report 293
Page 294
Informasi Eksposur Risiko dan Permodalan 294 Laporan Tahunan 2025
Page 295
Risk Exposure and
Capital Information
2025 Annual Report 295
Page 296
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Ukuran Utama (Key Metrics/KM1)
Key Metrics (KM1)
Tabel Ukuran Utama (Key Metics/KM1)
Table of Main Metrics (Key Metrics/KM1)
31 Desember 30 September 31 Maret 31 Desember
2025 2025 30 Juni 2025 2025 2024
December 31, September June 30, 2025 March 31, December 31,
Deskripsi 2025 30, 2025 2025 2024
No.
Description
a b c d e
T T–1 T–2 T–3 T–4
Modal yang Tersedia (nilai)
Available Capital (Amount)
Modal Inti Utama (CET1)
1 9,163,760 8,663,033 8,356,131 7,896,932 7,469,576
Main Core Capital (CET1)
Modal Inti (Tier 1)
2 9,163,760 8,663,033 8,356,131 7,896,932 7,469,576
Core Capital (Tier 1)
Total Modal
3 9,526,269 9,016,586 8,699,973 8,239,342 7,802,545
Total Capital
Aset Tertimbang Menurut Risiko (Nilai)
Risk-Weighted Assets (Amount)
Total Aset Tertimbang Menurut Risiko (ATMR)
4 31,268,107 30,554,027 29,712,736 29,536,752 28,449,060
Total Risk-Weighted Assets (RWA)
Rasio Modal berbasis Risiko dalam bentuk persentase dari ATMR
Risk-Based Capital Ratios as a percentage of RWA
Rasio CET1 (%)
5 29.31% 28.35% 28.12% 26.74% 26.26%
CET1 Ratio (%)
Rasio Tier 1 (%)
6 29.31% 28.35% 28.12% 26.74% 26.26%
Tier 1 Ratio (%)
Rasio Total Modal (%)
7 30.47% 29.51% 29.28% 27.90% 27.43%
Total Capital Ratio (%)
Tambahan CET1 yang berfungsi sebagai buffer dalam bentuk persentase dari ATMR
Additional CET1 serving as a buffer as a percentage of RWA
Capital conservation buffer (2.5% dari ATMR) (%)
8 2.50% 2.50% 2.50% 2.50% 2.50%
Capital Conservation Buffer (2.5% of RWA) (%)
Countercyclical Buffer (0 - 2.5% dari ATMR) (%)
9 - - - - -
Countercyclical Buffer (0 – 2.5% of RWA) (%)
Capital Surcharge untuk Bank Sistemik (1% - 2.5%) (%)
10 - - - - -
Capital Surcharge for Systemic Banks (1% – 2.5%) (%)
Total CET1 sebagai buffer (Baris 8 + Baris 9 + Baris 10)
11 2.50% 2.50% 2.50% 2.50% 2.50%
Total CET1 as Buffer (Line 8 + Line 9 + Line 10)
Komponen CET1 untuk buffer
12 22.47 21.51 21.28 19.90 19.43
CET1 Components for Buffer
Rasio pengungkit sesuai Basel III
Leverage Ratio in accordance with Basel III
Total Eksposur
13 72,773,484 66,100,251 66,854,021 65,902,167 64,129,987
Total Exposure
Nilai Rasio Pengungkit, termasuk dampak dari penyesuaian
terhadap pengecualian sementara atas penempatan giro pada
Bank Indonesia dalam rangka memenuhi ketentuan GWM (jika ada)
14 Leverage Ratio Value, including the impact of adjustments for 12.59% 12.46% 12.64% 11.81% 11.33%
the temporary exemption on current account placements with
Bank Indonesia for the purpose of fulfilling the Statutory Reserve
Requirement (GWM), if any
Nilai Rasio Pengungkit, tidak termasuk dampak dari penyesuaian
terhadap pengecualian sementara atas penempatan giro pada
Bank Indonesia dalam rangka memenuhi ketentuan GWM (jika ada)
14b Leverage Ratio Value, excluding the impact of adjustments for 12.59% 12.46% 12.64% 11.81% 11.33%
the temporary exemption on current account placements with
Bank Indonesia for the purpose of fulfilling the Statutory Reserve
Requirement (GWM), if any
296 Laporan Tahunan 2025
Page 297
PT Bank Mandiri Taspen
31 Desember 30 September 31 Maret 31 Desember
2025 2025 30 Juni 2025 2025 2024
December 31, September June 30, 2025 March 31, December 31,
Deskripsi 2025 30, 2025 2025 2024
No.
Description
a b c d e
T T–1 T–2 T–3 T–4
Nilai Rasio Pengungkit, termasuk dampak dari penyesuaian
terhadap pengecualian sementara atas penempatan giro pada Bank
Indonesia dalam rangka memenuhi ketentuan GWM (jika ada), yang
telah memasukkan nilai rata-rata dari nilai tercatat aset Securities
Financing Transaction (SFT) secara gross
14c Leverage Ratio Value, including the impact of adjustments for 12.77% 12.95% 13.18% 12.33% 11.60%
the temporary exemption on current account placements with
Bank Indonesia for the purpose of fulfilling the Statutory Reserve
Requirement (GWM), if any, incorporating the average value of
gross carrying amounts of Securities Financing Transaction (SFT)
assets
Nilai Rasio Pengungkit, tidak termasuk dampak dari penyesuaian
terhadap pengecualian sementara atas penempatan giro pada
Bank Indonesia dalam rangka memenuhi ketentuan GWM (jika
ada), yang telah memasukkan nilai rata-rata dari nilai tercatat aset
SFT secara gross
14d 12.77% 12.95% 13.18% 12.33% 11.60%
Leverage Ratio Value, excluding the impact of adjustments for
the temporary exemption on current account placements with
Bank Indonesia for the purpose of fulfilling the Statutory Reserve
Requirement (GWM), if any, incorporating the average value of
gross carrying amounts of SFT assets
Rasio Kecukupan Likuiditas (LCR)
Liquidity Coverage Ratio (LCR)
Total Aset Likuid Berkualitas Tinggi (HQLA)
15 18,770,749 18,534,301 17,024,286 16,551,329 16,444,401
Total High-Quality Liquid Assets (HQLA)
Total Arus Kas Keluar Bersih (net cash outflow)
16 8,229,133 8,663,116 8,456,942 7,876,951 7,740,891
Total Net Cash Outflows
17 LCR (%) 228.10% 213.94% 201.31% 210.12% 212.44%
Rasio Pendanaan Stabil Bersih (NSFR)
Net Stable Funding Ratio (NSFR)
Total Pendanaan Stabil yang Tersedia (ASF)
18 47,688,102 47,232,841 44,651,071 44,474,707 42,236,533
Total Available Stable Funding (ASF)
Total Pendanaan Stabil yang Diperlukan (RSF)
19 44,041,185 42,703,916 41,510,433 41,008,180 40,113,301
Total Required Stable Funding (RSF)
20 NSFR (%) 108.28% 110.61% 107.57% 108.45% 105.29%
Analisis Kualitatif
Qualitative Analysis
Secara umum rasio pengungkit (Leverage Ratio) untuk posisi In general, the Leverage Ratio as of December 31, 2025 remained
31 Desember 2025 masih berada di atas batas minimal regulator above the minimum regulatory threshold at 12.59%. Meanwhile,
yaitu sebesar 12.59%. Sedangkan dilihat dari sisi Total modal Bank from the perspective of Total Capital, Bank Mandiri Taspen recorded
Mandiri Taspen sampai dengan Triwulan IV tahun 2025 tercatat IDR9,526 billion as of Q4 2025, representing an increase of 5.65%
sebesar Rp9.526 miliar, atau meningkat 5.65% dari Triwulan III yang compared to Q3, primarily driven by growth in capital-augmenting
disebabkan adanya pertumbuhan faktor penambah modal. factors.
Sehubungan dengan penetapan status Bank Mandiri Taspen menjadi In relation to the designation of Bank Mandiri Taspen as a KBMI 2 bank
KBMI 2 pada Bulan April 2024, maka mulai periode Triwulan II 2024 in April 2024, starting from Q2 2024 the Bank has established a Capital
Bank melakukan pembentukan Capital Conservation Buffer sebesar Conservation Buffer of 2.5% and has commenced the calculation of the
2.5% dan melakukan perhitungan terhadap Rasio Kecukupan Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR).
Likuiditas (LCR) dan Rasio Pendanaan Stabil Bersih (NSFR).
*T adalah periode triwulanan, T-1 adalah periode 1 triwulan sebelumnya
*T denotes a quarterly period, and T-1 denotes the previous quarter period.
2025 Annual Report 297
Page 298
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Perbedaan Antara Cakupan Konsolidasi dan Mapping Pada
Laporan Keuangan Sesuai Standar Akuntansi Keuangan
dengan Kategori Risiko Sesuai dengan Ketentuan Otoritas
Jasa Keuangan Kategori Risiko (LI1)
Differences Between the Scope of Consolidation and the Mapping in Financial
Statements in Accordance with Financial Accounting Standards and Risk Categories
in Accordance with the Financial Services Authority Regulations (LI1)
Tabel Perbedaan antara Cakupan Konsolidasi dan Mapping pada Laporan sesuai Standar Akuntansi Keuangan dengan
Kategori Risiko Sesuai dengan Ketentuan Otoritas Jasa Keuangan Kategori Risiko (LI1)
Table of Differences between the Scope of Consolidation and the Mapping in Financial Statements in accordance with
Financial Accounting Standards and Risk Categories in accordance with Financial Services Authority Regulations (LI1)
a b
Nilai tercatat sebagaimana
tercantum dalam publikasi Nilai tercatat berdasarkan
laporan keuangan prinsip kehati-hatian
Carrying amount as Carrying amount based on
presented in the published prudential principles
financial statements
Aset
Assets
Kas
152,993 152,993
Cash
Penempatan pada Bank Indonesia
7,644,996 7,644,996
Placements with Bank Indonesia
Penempatan pada bank lain
74,756 74,756
Placements with Other Banks
Tagihan spot dan derivatif
- -
Spot and Derivative Receivables
Surat berharga Yang Dimiliki
13,019,332 13,019,332
Securities Held
Surat berharga yang dijual dengan janji dibeli kembali (repo)
- -
Securities Sold under Repurchase Agreements (Repo)
Tagihan atas surat berharga yang dibeli dengan janji dijual kembali
(reverse repo)
1,014,855 1,014,855
Receivables from Securities Purchased under Resale Agreements
(Reverse Repo)
Tagihan akseptasi
- -
Acceptance Receivables
Kredit Yang Diberikan
50,530,716 50,530,716
Loans
Piutang pembiayaan konsumen
- -
Consumer Financing Receivables
Pembiayaan syariah
- -
Sharia Financing
298 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
c d e f g
Nilai tercatat masing-masing risiko
Carrying amount for each risk
Sesuai kerangka
Sesuai kerangka Sesuai kerangka Sesuai kerangka Tidak mengacu pada persyaratan
counterparty credit
risiko kredit sekuritisasi risiko pasar permodalan atau berdasarkan
risk
In accordance In accordance with In accordance with pengurangan modal
In accordance with
with the credit risk the securitization the market risk Not subject to capital requirements
the counterparty
framework framework framework or capital deductions
credit risk framework
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
28,102,637,10 - - - -
- - - - -
- - - - -
2025 Annual Report 299
Page 300
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
a b
Nilai tercatat sebagaimana
tercantum dalam publikasi Nilai tercatat berdasarkan
laporan keuangan prinsip kehati-hatian
Carrying amount as Carrying amount based on
presented in the published prudential principles
financial statements
Penyertaan Modal
- -
Equity Investments
Aset keuangan Lainnya
461,990 461,990
Other Financial Assets
Cadangan kerugian penurunan nilai aset keuangan -/-
Allowance for Impairment Losses on Financial Assets -/-
a. Surat berharga Yang Dimiliki
- -
a. Securities Held
b. Kredit Yang Diberikan dan Pembiayaan Syariah
(770,429) (770,429)
b. Loans and Sharia Financing
c. Lainnya
(1) (1)
c. Others
Aset tidak berwujud
304,824 304,824
Intangible Assets
Akumulasi amortisasi aset tidak berwujud -/-
(135,705) (135,705)
Accumulated Amortization of Intangible Assets -/-
Aset tetap dan inventaris*)
2,004,726 2,004,726
Fixed Assets and Equipment *)
Akumulasi penyusutan aset tetap dan inventaris -/-
(1,434,539) (1,434,539)
Accumulated Depreciation of Fixed Assets and Equipment -/-
Aset non produktif
Non-Productive Assets
a. Properti terbengkalai
- -
a. Foreclosed Properties
b. Agunan yang diambil alih
- -
b. Foreclosed Collateral
c. Rekening tunda
19,216 19,216
c. Suspense Accounts
d. Aset antar kantor
- -
d. Inter-Office Assets
Sewa Pembiayaan
- -
Finance Lease
Aset lainnya
130,836 130,836
Other Assets
Total Aset
73,018,566 73,018,566
Total Assets
Kewajiban
-
Liabilities
Giro
434,920 434,920
Current Accounts
Tabungan
12,392,749 12,392,749
Savings
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PT Bank Mandiri Taspen
c d e f g
Nilai tercatat masing-masing risiko
Carrying amount for each risk
Sesuai kerangka
Sesuai kerangka Sesuai kerangka Sesuai kerangka Tidak mengacu pada persyaratan
counterparty credit
risiko kredit sekuritisasi risiko pasar permodalan atau berdasarkan
risk
In accordance In accordance with In accordance with pengurangan modal
In accordance with
with the credit risk the securitization the market risk Not subject to capital requirements
the counterparty
framework framework framework or capital deductions
credit risk framework
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
570,187,00 - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
327,564,00 - - - -
29,000,388 - - - -
- - - -
- - - -
- - - -
2025 Annual Report 301
Page 302
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
a b
Nilai tercatat sebagaimana
tercantum dalam publikasi Nilai tercatat berdasarkan
laporan keuangan prinsip kehati-hatian
Carrying amount as Carrying amount based on
presented in the published prudential principles
financial statements
Deposito
42,202,904 42,202,904
Time Deposits
Uang Elektronik
- -
Electronic Money
Liabilitas Kepada Bank Indonesia
- -
Liabilities to Bank Indonesia
Liabilitas Kepada bank lain
49,789 49,789
Liabilities to Other Banks
Liabilitas spot dan derivatif
- -
Spot and Derivative Liabilities
Liabilitas atas surat berharga yang dijual dengan janji dibeli kembali (repo)
- -
Liabilities from Securities Sold under Repurchase Agreements (Repo)
Liabilitas akseptasi
- -
Acceptance Liabilities
Surat berharga yang diterbitkan
2,695,416 2,695,416
Securities Issued
Pinjaman/Pembiayaan yang diterima
5,000,000 5,000,000
Borrowings/Financing Received
Setoran jaminan
- -
Security Deposits
Liabilitas antar kantor
- -
Inter-Office Liabilities
Liabilitas kepada pemegang polis unit-linked
- -
Liabilities to Unit-Linked Policyholders
Liabilitas lainnya
847,488 847,488
Other Liabilities
Kepentingan Minoritas (Minority Interest)
- -
Minority Interest
Total Liabilitas
63,623,266 63,623,266
Total Liabilities
Analisis Kualitatif
Qualitative Analysis
Pada kerangka risiko kredit dilihat dari potensi risiko yang dapat Within the credit risk framework, the assessment focuses on potential
terjadi dikemudian hari jika terjadi default, sedangkan surat berharga risks that may arise in the future in the event of default, whereas
pada risiko pasar dilihat dari surat berharga trading yang dihitung securities under market risk are assessed based on trading securities,
berdasarkan risiko suku bunga dan risiko spesifik. which are measured in relation to interest rate risk and specific risk.
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PT Bank Mandiri Taspen
c d e f g
Nilai tercatat masing-masing risiko
Carrying amount for each risk
Sesuai kerangka
Sesuai kerangka Sesuai kerangka Sesuai kerangka Tidak mengacu pada persyaratan
counterparty credit
risiko kredit sekuritisasi risiko pasar permodalan atau berdasarkan
risk
In accordance In accordance with In accordance with pengurangan modal
In accordance with
with the credit risk the securitization the market risk Not subject to capital requirements
the counterparty
framework framework framework or capital deductions
credit risk framework
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - - -
2025 Annual Report 303
Page 304
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Perbedaan Utama Antara Nilai Tercatat Sesuai Standar
Akuntansi Keuangan dengan Nilai Eksposur Sesuai
dengan Ketentuan OJK (LI2)
Main Differences Between Carrying Amounts in Accordance with Financial Accounting
Standards and Exposure Values in Accordance with OJK Regulations (LI2)
Tabel Perbedaan Utama antara Nilai Tercatat sesuai Standar Akuntansi Keuangan dengan Nilai Eksposur sesuai dengan
Ketentuan OJK (LI2)
Table of Main Differences between Carrying Amounts in accordance with Financial Accounting Standards and Exposure Values
in accordance with OJK Regulations (LI2)
a b c d e
Item sesuai:
Items in accordance with:
Kerangka
Total Kerangka Kerangka counterparty Kerangka
risiko kredit sekuritisasi credit risk risiko pasar
Credit risk Securitization Counterparty Market risk
framework framework credit risk framework
framework
Nilai tercatat aset sesuai dengan cakupan
konsolidasi ketentuan kehati-hatian (sebagai
dilaporkan pada tabel LI1)
1. 73,018,566 29,000,388 - - -
Carrying amount of assets in accordance with
the scope of consolidation under prudential
regulations (as reported in Table LI1)
Nilai tercatat liabilitas sesuai dengan
cakupan konsolidasi ketentuan kehati-hatian
(sebagai dilaporkan pada tabel LI1)
2. 63,623,266 - - - -
Carrying amount of liabilities in accordance
with the scope of consolidation under
prudential regulations (as reported in Table LI1)
Total nilai bersih sesuai dengan cakupan
konsolidasi ketentuan kehati-hatian
3. Total net amount in accordance with the 9,395,300 29,000,388 - - -
scope of consolidation under prudential
regulations
Nilai rekening administratif
4. 455
Off-balance sheet accounts
Perbedaan valuasi
5. - - - - -
Valuation differences
Perbedaan karena netting rules, selain dari
yang termasuk pada baris 2
6. - - - - -
Differences due to netting rules, other than
those included in row 2
Perbedaan provisi
7. - - - - -
Provision differences
Perbedaan karena adanya prudential filters
8. - - - - -
Differences due to prudential filters
Nilai eksposur yang dipertimbangkan,
sesuai dengan cakupan konsolidasi
ketentuan kehati-hatian
73,018,566 29,000,843 - - -
Exposure amount considered, in accordance
with the scope of consolidation under
prudential regulations
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PT Bank Mandiri Taspen
Penjelasan Mengenai Perbedaan Antara Nilai Eksposur
Sesuai dengan Standar Akuntansi Keuangan dengan
Ketentuan OJK (LIA)
Explanation of Differences Between Exposure Values in Accordance with Financial
Accounting Standards and OJK Regulations (LIA)
Tabel Perbedaan antara Nilai Eksposur sesuai dengan Standar Akuntansi Keuangan dengan Ketentuan OJK (LIA)
Table of Differences between Exposure Values in accordance with Financial Accounting Standards and OJK Regulations (LIA)
a. Perbedaan antara nilai tercatat dalam Publikasi Laporan Keuangan dan nilai tercatat dalam prinsip kehati-hatian
a. Differences between carrying amounts in the Published Financial Statements and carrying amounts under prudential principles
Tidak terdapat perbedaan antara nilai tercatat dalam Publikasi There are no differences between the carrying amounts presented
Laporan Keuangan dan nilai tercatat menurut prinsip kehati-hatian in the Published Financial Statements and the carrying amounts
pada Bank Mandiri Taspen. under prudential principles at Bank Mandiri Taspen.
b. Metodologi valuasi, deskripsi proses verifikasi harga independen, dan prosedur untuk penyesuaian valuasi atau reserves
b. Valuation methodology, description of independent price verification processes, and procedures for valuation adjustments or reserves
Valuasi merupakan salah satu bentuk pengukuran risiko Valuation constitutes one of the risk measurement approaches
yang dilakukan Bank dalam pengelolaan risiko pasar. Adapun undertaken by the Bank in managing market risk. The valuation
proses valuasi dilakukan terhadap seluruh instrument process is applied to all trading book instruments or financial
trading book atau instrument keuangan dengan klasifikasi instruments classified as measured at fair value through profit
diukur pada nilai wajar melalui laporan laba-rugi (fair value through or loss (FVTPL), including securities held by the Bank classified
profit or loss) termasuk efek-efek yang dimiliki Bank dengan as measured at fair value through other comprehensive income
klasifikasi diukur pada nilai wajar melalui penghasilan komprehensif (FVOCI).
lain (fair value through other comprehensive income).
Metodologi valuasi dilakukan dengan dua metode yaitu Mark to The valuation methodology is conducted using two approaches,
Market (MtM) dan Mark to Model. namely Mark to Market (MtM) and Mark to Model.
• Mark to Market (MtM) dilakukan berdasarkan nilai wajar yang • Mark to Market (MtM) is performed based on fair value derived
diperoleh dari pasar sekunder untuk surat berharga yang likuid. from the secondary market for liquid securities.
• Mark to Model dilakukan jika informasi harga pasar dari aset • Mark to Model is applied when market price information for
keuangan tidak terdapat >10 Hari kerja berturut-turut, adapun financial assets is unavailable for more than 10 consecutive
metode yang digunakan yaitu menggunakan metode discounted working days, whereby the method used is the discounted cash
cashflow. flow approach.
Verifikasi proses valuasi dilakukan untuk memastikan kewajaran The valuation verification process is carried out to ensure the
dan keakuratan atas sumber harga pasar yang digunakan. Metode reasonableness and accuracy of the market price sources used. The
verifikasi yang digunakan yaitu dengan metode sampling untuk verification method applied is a sampling approach for each type of
setiap jenis instrumen dan tidak harus dilakukan dengan waktu yang instrument and does not need to be conducted simultaneously, with
sama, verifikasi dilakukan minimal 1 (satu) bulan sekali. verification performed at least once a month.
2025 Annual Report 305
Page 306
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Permodalan
Capital
Komposisi Permodalan (CC1)
Capital Composition (CC1)
Tabel Komposisi Permodalan (CC1)
Table of Capital Composition (CC1)
No. Ref. yang berasal
Jumlah dari Neraca Konsolidasi
Komponen
(Dalam Jutaan Rupiah) Ref. No. derived from
Component
Total (In IDR Million) the Consolidated
Balance Sheet
Modal Inti Utama (Common Equity Tier I) /CET 1: Instrumen dan Tambahan Modal Disetor
Common Equity Tier 1 capital: instruments and reserves
Saham biasa (termasuk stock surplus)
1 Directly issued qualifying common share (and equivalent for non-joint - -
stock companies) capital plus related stock
Laba ditahan
2 5,393,586 -
Retained earnings
Akumulasi penghasilan komprehensif lain (dan cadangan lain)
3 3,196,066 -
Accumulated other comprehensive income (and other reserves)
Modal yang yang termasuk phase out dari CET1
4 - -
Directly issued capital subject to phase out from CET1
Kepentingan Non Pengendali yang dapat diperhitungkan
5 - -
Common share capital issued by subsidiaries and held by third parties
CET1 sebelum regulatory adjustment
6 8,589,652 -
Common Equity Tier 1 capital before regulatory adjustments
CET 1: Faktor Pengurang (Regulatory Adjustment)
Common Equity Tier 1 capital: regulatory adjustments
Selisih kurang jumlah penyesuaian nilai wajar dari instrumen keuangan
7 dalam trading book - -
Prudential valuation adjustments
8 Goodwill - -
Aset tidak berwujud lainnya (selain Mortgage-Servicing Rights )
9 (169,119) -
Other intangibles other than mortgage-servicing rights
Aset pajak tangguhan yang berasal dari future profitability
10 Deferred tax assets that rely on future profitability excluding those arising - -
from temporary differences
11 Cash-flow hedge reserve - -
12 Shortfall on provisions to expected losses - -
Keuntungan penjualan aset dalam
13 - -
Securitisation gain on sale
Peningkatan/penurunan nilai wajar
14 - -
Gains and losses due to changes in own credit
Aset pensiun manfaat pasti
15 - -
Defined-benefit pension fund net assets
Investasi pada saham sendiri (jika belum di net dalam modal di Neraca)
16 Investments in own shares (if not already netted off paid-in capital on - -
reported balance sheet)
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PT Bank Mandiri Taspen
No. Ref. yang berasal
Jumlah dari Neraca Konsolidasi
Komponen
(Dalam Jutaan Rupiah) Ref. No. derived from
Component
Total (In IDR Million) the Consolidated
Balance Sheet
Kepemilikan silang pada instrumen CET 1 pada entitas lain
17 - -
Reciprocal cross holdings in common equity
Investasi pada modal bank, entitas keuangan dan asuransi diluar cakupan
konsolidasi secara ketentuan, net posisi short yang diperkenankan, dimana
Bank tidak memiliki lebih dari 10% modal saham yang diterbitkan (jumlah
di atas batasan 10%)
18 - -
Investments in the capital of Banking, financial and insurance entities that
are outside the scope of regulatory consolidation, net of eligible short
positions, where the Bank does not own more than 10% of the issued share
capital (amount above 10% threshold)
Investasi signifikan pada saham biasa Bank, entitas keuangan dan asuransi
diluar cakupan konsolidasi secara ketentuan, net posisi short yang
diperkenankan (jumlah di atas batasan 10%)
19 - -
Significant investments in the common stock ofBanking, financial and
insurance entities that are outside the scope of regulatory consolidation,
net of eligible short positions (amount above 10% threshold)
20 Mortgage servicing rights - -
Aset pajak tangguhan yang berasal dari perbedaan temporer (jumlah di
atas batasan 10%, net dari kewajiban pajak)
21 - -
Deferred tax assets arising from temporary differences (amount above
10% threshold, net of related tax liability)
Jumlah melebihi batasan 15% dari:
22 - -
Amount exceeding the 15% threshold
signifikan pada saham biasa financials
23 - -
of which: significant investments in the common stock of financials
24 mortgage servicing rights - -
pajak tangguhan dari perbedaan temporer
25 - -
of which: deferred tax assets arising from temporary differences
Penyesuaian berdasarkan ketentuan spesifik nasional
26 - -
National specific regulatory adjustments
Selisih PPKA dan CKPN
26a Difference between allowance for impairment losses and expected credit - -
losses (ECL)
PPKA atas aset non produktif
26b (7,186) -
Allowance for impairment of non-productive assets
Aset Pajak Tangguhan
26c (76,077) -
Deferred tax assets
Penyertaan
26d - -
Investments / Equity investments
Kekurangan modal pada perusahaan anak asuransi
26e - -
Capital deficiency in an insurance subsidiary
Eksposur sekuritisasi
26f - -
Securitization exposure
Lainnya
26g - -
Others
2025 Annual Report 307
Page 308
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
No. Ref. yang berasal
Jumlah dari Neraca Konsolidasi
Komponen
(Dalam Jutaan Rupiah) Ref. No. derived from
Component
Total (In IDR Million) the Consolidated
Balance Sheet
Penyesuaian pada CET 1 akibat AT 1 dan Tier 2 lebih kecil daripada faktor
pengurangnya
27 - -
Regulatory adjustments applied to Common Equity Tier 1 due to
insufficient Additional Tier 1 and Tier 2 to cover deductions
Jumlah pengurang (regulatory adjustment ) terhadap CET 1
28 - -
Total regulatory adjustments to Common equity Tier 1
Jumlah CET 1 setelah faktor pengurang
29 9,163,760 -
Common Equity Tier 1 capital (CET1)
Modal Inti Tambahan (AT 1): Instrumen
Additional Tier 1 capital: instruments
Instrumen AT 1 yang diterbitkan oleh Bank (termasuk stock surplus)
30 Directly issued qualifying Additional Tier 1 instruments plus related stock - -
surplus
Yang diklasifikasikan sebagai ekuitas berdasarkan
31 - -
of which: classified as equity under applicable accounting standards
Yang diklasifikasikan sebagai liabilitas berdasarkan
32 - -
of which: classified as liabilities under applicable accounting standards
Modal yang yang termasuk phase out dari AT 1
33 Directly issued capital instruments subject to phase out from Additional - -
Tier 1
Instrumen AT 1 yang diterbitkan oleh Entitas Anak yang diakui dalam
perhitungan KPMM secara konsolidasi
34 Additional Tier 1 instruments (and CET1 instruments not included in row - -
5) issued by subsidiaries and held by third parties (amount allowed in
group AT1)
Instrumen yang diterbitkan Entitas Anak yang termasuk phase out
35 - -
of which: instruments issued by subsidiaries subject to phase out
Jumlah AT 1 sebelum regulatory adjustment
36 - -
Additional Tier 1 capital before regulatory adjustments
Modal Inti Tambahan: Faktor Pengurang (Regulatory Adjustment)
Additional Tier 1 capital: regulatory adjustments
Investasi pada instrumen AT 1 sendiri
37 - -
Investments in own Additional Tier 1 instruments
Kepemilikan silang pada instrumen AT 1 pada entitas lain
38 - -
Reciprocal crossholdings in Additional Tier 1 instruments
Investasi pada modal bank, entitas keuangan dan asuransi diluar cakupan
konsolidasi secara ketentuan, net posisi short yang diperkenankan, dimana
Bank tidak memiliki lebih dari 10% modal saham yang diterbitkan (jumlah
di atas batasan 10%)
39 - -
Investments in the capital of Banking, financial and insurance entities that
are outside the scope of regulatory consolidation, net of eligible short
positions, where the Bank does not own more than 10% of the issued
common share capital of the entity (amount above 10% threshold)
Investasi signifikan pada modal Bank, entitas keuangan dan asuransi
di luar cakupan konsolidasi secara ketentuan (net posisi short yang
diperkenankan)
40 - -
Significant investments in the capital of Banking, financial and insurance
entities that are outside the scope of regulatory consolidation (net of
eligible short positions)
Penyesuaian berdasarkan ketentuan spesifik nasional
41
National specific regulatory adjustment
Penempatan dana pada instrumen AT 1 pada Bank lain
41a - -
Placement of funds in AT 1 instruments at other banks
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PT Bank Mandiri Taspen
No. Ref. yang berasal
Jumlah dari Neraca Konsolidasi
Komponen
(Dalam Jutaan Rupiah) Ref. No. derived from
Component
Total (In IDR Million) the Consolidated
Balance Sheet
Penyesuaian pada AT 1 akibat Tier 2 lebih kecil daripada faktor
pengurangnya
42 - -
Regulatory adjustments applied to Additional Tier 1 due to insufficient Tier
2 to cover deductions
Jumlah faktor pengurang (regulatory adjustment) terhadap AT 1
43 - -
Total regulatory adjustments to Additional Tier 1 capital
Jumlah AT 1 setelah faktor pengurang
44 - -
Additional Tier 1 capital (AT1)
Jumlah Modal Inti (Tier 1) (CET 1 + AT 1)
45 9,163,760 -
Tier 1 capital (T1 = CET 1 + AT 1)
Modal Pelengkap (Tier 2): Instumen dan cadangan
Tier 2 capital: instruments and provisions
Instrumen Tier 2 yang diterbitkan oleh Bank (termasuk stock surplus)
46 - -
Directly issued qualifying Tier 2 instruments plus related stock surplus
Modal yang yang termasuk phase out dari Tier 2
47 - -
Directly issued capital instruments subject to phase out from Tier 2
Instrumen Tier 2 yang diterbitkan oleh Entitas Anak yang diakui dalam
48 perhitungan KPMM secara konsolidasi - -
Tier 2 instruments issued by subsidiaries and held by third parties
Modal yang diterbitkan Entitas Anak yang termasuk phase out
49 - -
of which: instruments issued by subsidiaries subject to phase out
Cadangan umum PPKA atas aset produktif yang wajib dihitung dengan
jumlah paling tinggi sebesar 1,25% dari ATMR untuk Risiko Kredit
50 362,509 -
PPKA’s general reserves for productive assets must be calculated at a
maximum of 1.25% of the ATMR for Credit Risk
Jumlah Modal Pelengkap (Tier 2) sebelum faktor pengurang
51 362,509 -
Tier 2 capital before regulatory adjustments
Modal Pelengkap (Tier 2): Faktor Pengurang (Regulatory Adjustment)
Tier 2 capital: regulatory adjustments
Investasi pada instrumen Tier 2 sendiri
52 - -
Investments in own Tier 2 instruments
Kepemilikan silang pada instrumen Tier 2 pada entitas lain
53 - -
Reciprocal crossholdings in Tier 2 instruments and other TLAC liabilities
Investasi pada kewajiban TLAC modal bank, entitas keuangan dan
asuransi diluar cakupan konsolidasi secara ketentuan, net posisi short
yang diperkenankan, dimana Bank tidak memiliki lebih dari 10% modal
saham yang diterbitkan; nilai sebelumnya ditetapkan dengan threshold 5%
namun tidak lagi memenuhi kriteria (untuk bank Sistemik
54 - -
Investments in the other TLAC liabilities of banking, financial and insurance
entities that are outside the scope of regulatory consolidation and where
the bank does not own more than 10% of the issued common share capital
of the entity: amount previously designated for the 5% threshold but that
no longer meets the conditions (for G-SIBs only)
Investasi signifikan pada modal atau instrumen TLAC Bank, entitas
keuangan dan asuransi di luar cakupan konsolidasi secara ketentuan (net
posisi short yang diperkenankan)
55 - -
Significant investments in the capital and other TLAC liabilities of banking,
financial and insurance entities that are outside the scope of regulatory
consolidation(net of eligible short positions)
Penyesuaian berdasarkan ketentuan spesifik nasional
56
National specific regulatory adjustments
56a Sinking fund - -
Penempatan dana pada instrumen Tier 2 pada Bank lain
56b - -
Placement of funds in Tier 2 instruments at other banks
2025 Annual Report 309
Page 310
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
No. Ref. yang berasal
Jumlah dari Neraca Konsolidasi
Komponen
(Dalam Jutaan Rupiah) Ref. No. derived from
Component
Total (In IDR Million) the Consolidated
Balance Sheet
Jumlah faktor pengurang (regulatory adjustment) Modal Pelengkap
57 - -
Total regulatory adjustments to Tier 2 capital
Jumlah Modal Pelengkap (Tier 2) setelah regulatory adjustment
58 362,509 -
Tier 2 capital (T2)
Total Modal (Modal Inti + Modal Pelengkap)
59 9,526,269 -
Total capital (TC = T1 + T2)
Total Aset Tertimbang Menurut Risiko (ATMR)
60 31,268,107 -
Total risk weighted assets
Rasio Kecukupan Pemenuhan Modal Minimum (KPMM) dan Tambahan Modal (Capital Buffer)
Capital ratios and buffers
Rasio Modal Inti Utama (CET 1) – persentase terhadap ATMR
61 29.31 -
Common Equity Tier 1 (as a percentage of risk weighted assets)
Rasio Modal Inti (Tier 1) – persentase terhadap ATMR
62 29.31 -
Tier 1 (as a percentage of risk weighted assets)
Rasio Total Modal – persentase terhadap ATMR
63 30.47 -
Total capital (as a percentage of risk weighted assets)
Tambahan modal (buffer) – persentase terhadap AMTR
64 2.50% -
Additional capital (buffer) – percentage of AMTR
65 Capital Conservation Buffer 2.50% -
66 Countercyclical Buffer 0.00% -
Capital Surcharge untuk Bank Sistemik
67 0.00% -
of which: G-SIB buffer requirement
Untuk bank umum konvensional: Modal Inti Utama (CET 1) yang tersedia
untuk memenuhi Tambahan Modal (Buffer) – persentase terhadap
ATMR Untuk kantor cabang dari Bank yang berkedudukan di luar negeri:
Bagian Dana Usaha yang ditempatkan dalam CEMA (diungkapkan
68 sebagai persentase dari ATMR) yang tersedia untuk memenuhi Buffer. 22.47% -
For conventional commercial banks: Core Capital (CET 1) available to
meet Additional Capital (Buffer) – percentage of ATMR For branches
of banks domiciled abroad: Portion of Business Funds placed in CEMA
(expressed as a percentage of ATMR) available to meet the Buffer.
National minima (jika berbeda dari Basel 3)
National minimal (if different from Basel 3)
Rasio terendah CET 1 nasional (jika berbeda dengan Basel 3
69 National Common Equity Tier 1 minimum ratio (if different from Basel 3 - -
minimum)
Rasio terendah Tier 1 nasional (jika berbeda dengan Basel 3)
70 - -
National Tier 1 minimum ratio (if different from Basel 3 minimum)
Rasio terendah total modal nasional (jika berbeda dengan Basel 3)
71 - -
National total capital minimum ratio (if different from Basel 3 minimum)
Jumlah di bawah batasan pengurangan (sebelum pembobotan risiko)
Amounts below the thresholds for deduction (before risk weighting)
Investasi nonsignifikan pada modal atau kewajiban TLAC lainnya pada
entitas keuangan lain
72 - -
Non-significant investments in the capital and other TLAC liabilities of
other financial entities
Investasi signifikan pada saham biasa entitas keuangan
73 - -
Significant investments in the common stock of financials
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PT Bank Mandiri Taspen
No. Ref. yang berasal
Jumlah dari Neraca Konsolidasi
Komponen
(Dalam Jutaan Rupiah) Ref. No. derived from
Component
Total (In IDR Million) the Consolidated
Balance Sheet
Mortgage servicing rights (net dari kewajiban pajak)
74 - -
Mortgage servicing rights (net of related tax liability)
Aset pajak tangguhan yang berasal dari perbedaan temporer (net dari
kewajiban pajak)
75 - -
Deferred tax assets arising from temporary differences (net of related tax
liability)
Cap yang dikenakan untuk provisi pada Tier 2
Applicable caps on the inclusion of provisions in Tier 2
Provisi yang dapat diakui sebagai Tier 2 sesuai dengan eksposur
berdasarkan pendekatan standar (sebelum dikenakan cap)
76 - -
Provisions eligible for inclusion in Tier 2 in respect of exposures subject to
standardised approach (prior to application of cap
Cap atas provisi yang diakui sebagai Tier 2 berdasarkan pendekatan
77 standar - -
Cap on inclusion of provisions in Tier 2 under standardised approach
Provisi yang dapat diakui sebagai Tier 2 sesuai dengan eksposur
berdasarkan pendekatan IRB (sebelum dikenakan cap)
78 - -
Provisions eligible for inclusion in Tier 2 in respect of exposures subject to
internal ratings-based approach (prior to application of cap)
Cap atas provisi yang diakui sebagai Tier 2 berdasarkan pendekatan IRB
79 Cap for inclusion of provisions in Tier 2 under internal ratingsbased - -
approach
Instrumen Modal yang termasuk phase out (hanya berlaku antara 1 Januari 2018 s.d. 1 Januari 2022)
Capital instruments subject to phase-out arrangements (only applicable between 1 Jan 2018 and 1 Jan 2022)
Cap pada CET 1 yang temasuk phase out
80 - -
Current cap on CET1 instruments subject to phase out arrangements
Jumlah yang dikecualikan dari CET 1 karena adanya cap (kelebihan di atas
cap setelah redemptions dan maturities)
81 - -
Amount excluded from CET1 due to cap (excess over cap after redemptions
and maturities)
Cap pada AT 1 yang temasuk phase out
82 - -
Current cap on AT1 instruments subject to phase out arrangements
Jumlah yang dikecualikan dari AT 1 karena adanya cap (kelebihan di atas
cap setelah redemptions dan maturities)
83 - -
Amount excluded from AT1 due to cap (excess over cap after redemptions
and maturities)
Cap pada Tier 2 yang temasuk phase out
84 - -
Current cap on T2 instruments subject to phase out arrangements
Jumlah yang dikecualikan dari Tier 2 karena adanya cap (kelebihan di atas
cap setelah redemptions dan maturities)
85 - -
Amount excluded from T2 due to cap (excess over cap after redemptions
and maturities)
Analisis Kualitatif
Qualitative Analysis
Per Posisi 31 Desember 2025, Total Modal Bank adalah sebesar Rp9,5 As at 31 December 2025, the Bank’s total capital amounted to IDR9.5
triliun yang terdiri dari Modal Inti (Tier 1) sebesar Rp9,2 triliun dan trillion, comprising Common Equity Tier 1 (Tier 1 Capital) of IDR9.2
Modal Pelengkap (Tier 2) sebesar Rp362 miliar. Untuk Total ATMR trillion and Supplementary Capital (Tier 2 Capital) of IDR362 billion.
adalah sebesar Rp31 triliun. Meanwhile, total Risk-Weighted Assets (RWA) amounted to IDR31
trillion.
2025 Annual Report 311
Page 312
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Rekonsiliasi Permodalan (CC2)
Capital Reconciliation (CC2)
Tabel Komposisi Permodalan (CC2)
Table of Capital Composition (CC2)
(dalam jutaan rupiah / in IDR million)
Laporan Publikasi posisi
keuangan (Individu)
Published Statement
POS - POS of Financial Position
No (Individual)
POST
Posisi Tgl. Laporan
As of Reporting Date
ASET
ASSETS
Kas
1 152,993
Cash
Penempatan pada Bank Indonesia
2 7,644,996
Placements with Bank Indonesia
Penempatan pada bank lain
3 74,756
Placements with other banks
Tagihan spot dan derivatif/forward
4 -
Spot and derivative/forward receivables
Surat berharga yang dimiliki
5 13,019,332
Securities owned
Surat berharga yang dijual dengan janji dibeli kembali (repo)
6 -
Securities sold under repurchase agreements (repo)
Tagihan atas surat berharga yang dibeli dengan janji dijual kembali (reverse repo)
7 1,014,855
Receivables from securities purchased under reverse repurchase agreements (reverse repo)
Tagihan akseptasi
8 -
Acceptance receivables
Kredit yang diberikan
9 50,530,716
Loans
Piutang Pembiayaan Konsumen
10 -
Consumer financing receivables
Pembiayaan syariah 1)
11 -
Sharia financing 1)
Penyertaan modal
12 -
Equity investments
Aset keuangan lainnya
13 461,990
Other financial assets
Cadangan kerugian penurunan nilai aset keuangan -/-
14 (770,430)
Allowance for impairment losses on financial assets -/-
Surat berharga yang dimiliki
a. -
Securities owned
Kredit yang diberikan dan pembiayaan syariah
b. (770,429)
Loans and sharia financing
Lainnya
c. (1)
Others
Aset tidak berwujud
15 304,824
Intangible assets
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PT Bank Mandiri Taspen
Laporan Publikasi posisi
keuangan (Individu)
Published Statement
POS - POS of Financial Position
No (Individual)
POST
Posisi Tgl. Laporan
As of Reporting Date
Akumulasi amortisasi aset tidak berwujud -/-
(135,705)
Accumulated amortization of intangible assets -/-
Aset tetap dan inventaris
16 2,004,726
Property, plant and equipment
Akumulasi penyusutan aset tetap dan inventaris -/-
(1,434,539)
Accumulated depreciation of property, plant and equipment -/-
Aset non produktif
17 19,216
Non-productive assets
Properti terbengkalai
a. -
Foreclosed properties
Agunan yang diambil alih
b. -
Foreclosed collateral
Rekening tunda
c. 19,216
Suspense accounts
Aset antar kantor 2)
d. -
Inter-office assets 2)
Sewa Pembiayaan
18 -
Finance leases
Aset lainnya
19 130,836
Other assets
TOTAL ASET
73,018,566
TOTAL ASSETS
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS
LIABILITIES
Giro
1 434,920
Current Accouny
Tabungan
2 12,392,749
Savings Deposits
Deposito
3 42,202,904
Time Deposits
Uang Elektronik
4 -
Electronic Money
Liabilitas kepada Bank Indonesia
5 -
Liabilities to Bank Indonesia
Liabilitas kepada bank lain
6 49,789
Liabilities to other banks
Liabilitas spot dan derivatif/forward
7 -
Spot and derivative/forward liabilities
Liabilitas atas surat berharga yang dijual dengan janji dibeli kembali (repo)
8 -
Liabilities from securities sold under repurchase agreements (repo)
Liabilitas akseptasi
9 -
Acceptance liabilities
2025 Annual Report 313
Page 314
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Laporan Publikasi posisi
keuangan (Individu)
Published Statement
POS - POS of Financial Position
No (Individual)
POST
Posisi Tgl. Laporan
As of Reporting Date
Surat berharga yang diterbitkan
10 2,695,416
Debt securities issued
Pinjaman/pembiayaan yang diterima
11 5,000,000
Borrowings/financing received
Setoran jaminan
12 -
Guarantee deposits
Liabilitas antar kantor 2)
13 -
Inter-office liabilities 2)
Liabilitas kepada pemegang polis unit-linked
-
Liabilities to unit-linked policyholders
Liabilitas lainnya
14 847,488
Other liabilities
Kepentingan minoritas (minority interest)
15 -
Non-controlling interests (minority interest)
TOTAL LIABILITAS
63,623,266
TOTAL LIABILITIES
EKUITAS
EQUITY
Modal disetor
16 819,304
Paid-up Capital
Modal dasar
a. 819,699
Authorized capital
Modal yang belum disetor -/-
b. (395)
Unpaid capital -/-
Saham yang dibeli kembali (treasury stock) -/-
c. -
Treasury shares (treasury stock) -/-
Tambahan modal disetor
17 1,349,508
Additional Paid-in Capital
Agio
a. 1,349,508
Agio
Disagio -/-
b. -
Disagio -/-
Modal sumbangan
c. -
Donated capital
Dana setoran modal
d. -
Paid-in capital funds
Lainnya
e. -
Others
314 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Laporan Publikasi posisi
keuangan (Individu)
Published Statement
POS - POS of Financial Position
No (Individual)
POST
Posisi Tgl. Laporan
As of Reporting Date
Penghasilan komprehensif lainnya
18 87,962
Other Comprehensive Income
Keuntungan
a. 108,802
Gains
Kerugian -/-
b. (20,840)
Losses -/-
Cadangan
19 163,861
Reserves
Cadangan umum
a. 163,861
General reserve
Cadangan tujuan
b. -
Appropriated reserve
Laba/rugi
20 6,974,665
Profit/Loss
Tahun-tahun lalu
a. 5,551,340
Retained earnings (prior years)
Tahun berjalan 3)
b. 1,581,080
Current year profit/loss 3)
Dividen yang dibayarkan -/-
c. 157,755
Dividends paid -/-
TOTAL EKUITAS
9,395,300
TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS
73,018,566
TOTAL LIABILITIES AND EQUITY
Analisis Kualitatif
Qualitative Analysis
Per Posisi 31 Desember 2025, Total Aset Bank adalah sebesar Rp73 As at 31 December 2025, the Bank’s total assets amounted to IDR73
triliun dengan Total Liabilitas sebesar Rp64 triliun dan Total Ekuitas trillion, with total liabilities of IDR64 trillion and total equity of IDR9.4
sebesar Rp9,4 triliun. Secara Permodalan Bank sangat Kuat untuk trillion. The Bank maintained a very strong capital position to support
menopang aktivitas bisnis dan operasional Bank. Total aset per posisi its business activities and operational continuity. Total assets as at
Desember tahun 2025 meningkat 9.93% atau sebesar Rp6,60 triliun December 2025 increased by 9.93% or IDR6.60 trillion compared to
dibandingkan dengan periode Juni tahun 2025. Peningkatan khususnya the June 2025 period. This increase was primarily contributed by loan
dikontribusikan oleh pertumbuhan kredit sebesar 5,47% atau sebesar growth of 5.47% or IDR2,619.2 billion. From the liability side, growth
Rp2.619,2 miliar. Dari sisi Liabilitas terdapat pertumbuhan Dana Pihak in third-party funds (Dana Pihak Ketiga/DPK) was recorded at 10.31%
Ketiga (DPK) sebesar 10,31% atau sebesar Rp5.144,22 miliar. or IDR5,144.22 billion.
2025 Annual Report 315
Page 316
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Fitur Utama Instrumen Permodalan dan Instrumen TLAC-Eligible (CCA)
Main Features of Capital Instruments and TLAC-Eligible Instruments (CCA)
Tabel Fitur Utama Instrumen Permodalan dan Instrumen TLAC-Eligible (CCA)
Table of Main Features of Capital Instruments and TLAC-Eligible Instruments (CCA)
a
Informasi Pedoman Pengisian
Kuantitatif/Kualitatif Guidelines for Completion
Quantitative/
Qualitative Information
Penerbit Diisi dengan penerbit dari instrumen.
1 N/A
Issuer Enter the issuer of the instrument.
Diisi dengan nomor unik identifikasi atas penerbitan instrumen
Nomor identifikasi tersebut (misalnya no. yang tercatat di bursa,ISIN, dll)
2 N/A
Identification number Enter the unique identification number of the instrument
issuance (e.g., stock exchange registration number, ISIN, etc.).
Hukum yang digunakan Diisi dengan hukum yang digunakan, misalnya: hukum Indonesia
3 N/A
Governing law used Enter the governing law used, for example: Indonesian law.
Sarana yang memungkinkan kewajiban
pelaksanaan pada Bagian 13 dari Lembar
Istilah TLAC tercapai (untuk instrumen
TLAC sah lainnya yang diatur oleh hukum
asing) Ketentuan OJK tidak mengadopsi TLAC.
3a N/A
Mechanism enabling compliance with the OJK regulations do not adopt TLAC.
obligation of performance under Section
13 of the TLAC Term Sheet (for other
eligible TLAC instruments governed by
foreign law)
Perlakuan Instrumen berdasarkan
ketentuan KPMM
Treatment of the instrument under Capital
Adequacy Ratio (CAR) regulations
Ketentuan OJK mengenai KPMM tidak mengadopsi masa transisi
Pada saat masa transisi
4 N/A OJK capital adequacy regulations do not adopt a transitional
During the transition period
period.
setelah masa transisi Tidak Eligible Diisi dengan pilihan: CET 1, AT 1, Tier 2, atau Tidak Eligible
5
After the transition period Not Eligible Select one of the following: CET1, AT1, Tier 2, or Not Eligible.
Apakah instrumen eligible untuk Individu/
Diisi dengan pilihan: Individu; Konsolidasi; atau Konsolidasi dan
Konsolidasi atau Konsolidasi dan Individu
Individu Individu
6 Whether the instrument is eligible for
Individual Select one of the following: Individual; Consolidated; or
Individual/Consolidated or Consolidated
Consolidated and Individual.
and Individual reporting
Diisi dengan jenis instrumen dengan pilihan: Saham Biasa,
Saham Preferen, Surat berharga subordinasi, Pinjaman
Jenis Instrumen Saham Biasa Subordinasi, Surat berharga, atau pinjaman lainnya
7
Instrument type Common Shares Select the type of instrument from the following options:
Common Shares, Preference Shares, Subordinated Securities,
Subordinated Loans, Securities, or Other Loans.
Jumlah yang diakui dalam perhitungan
Diisi dalam Jutaan Rupiah
8 KPMM 9,526,269
Amount to be stated in millions of Rupiah.
Amount recognized in CAR calculation
Nilai par dari instrumen Diisi dalam Jutaan Rupiah
9 N/A
Par value of the instrument Amount to be stated in millions of Rupiah.
Diisi dengan pilihan:
Klasifikasi sesuai standar akuntansi
Ekuitas; Liabilitas –Biaya perolehan amortisasi; Liabilitas – Opsi
keuangan Ekuitas
10 Nilai Wajar; Non-Pengendali
Classification under financial accounting Equity
Select one of the following: Equity; Liability – Amortized Cost;
standards
Liability – Fair Value Option; Non-Controlling Interest.
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Informasi Pedoman Pengisian
Kuantitatif/Kualitatif Guidelines for Completion
Quantitative/
Qualitative Information
Tanggal penerbitan Diisi: dd/mm/yyyy
11 N/A
Issuance date Enter date in format: dd/mm/yyyy.
Tidak ada jatuh tempo (perpetual) atau
Diisi dengan pilihan: Perpetual atau Dengan Jatuh Tempo
12 dengan jatuh tempo Perpetual
Select one of the following: Perpetual or With Maturity.
Perpetual or with maturity
Untuk instrumen dengan jatuh tempo, diisi tanggal jatuh tempo:
dd/mm/yyyy.
Tidak ada tanggal jatuh
Tanggal jatuh tempo Untuk instrumen perpetual diisi: Tidak ada tanggal jatuh tempo
13 tempo
Maturity date “For instruments with maturity, enter the maturity date: dd/mm/
No maturity date
yyyy.
For perpetual instruments, enter: No maturity date.”
Eksekusi call option atas persetujuan
Otoritas Jasa Keuangan Tidak Diisi dengan pilihan: Ya; Tidak
14
Exercise of call option subject to approval No Select one of the following: Yes or No.
of the Financial Services Authority (OJK)
Tanggal call option, jumlah penarikan dan Diisi dengan tanggal call option (dd/mm/yyyy), persyaratan Call
persyaratan call option lainnya (bila ada) Option lainnya dan jumlah penarikan (dalam jutaan rupiah)
15 N/A
Call option date, redemption amount, and Enter the call option date (dd/mm/yyyy), other call option
other call option conditions (if any) conditions, and redemption amount (in millions of Rupiah).
Diisi bila ada fitur jumlah subsequent call option
(berapa kali Call Option dapat dilakukan).
16 Subsequent call option N/A To be completed if there is a feature on the number of
subsequent call options (i.e., how many times the call option
may be exercised).
Kupon / dividen
Coupon / dividend
Diisi dengan pilihan:
- Fixed: bila kupon atau dividen adalah fixed selama jangka waktu
instrumen;
- Floating: bila kupon atau dividen adalah floating selama jangka
waktu instrumen;
- Fixed to floating: bila kupon/dividen saat ini adalah fixed, namun
bisa berubah menjadi floating di masa mendatang; atau
- Floating to fixed: bila kupon/dividen saat ini adalah floating,
Dividen/ kupon dengan bunga tetap atau
namun bisa berubah menjadi fixed di masa mendatang
17 floating N/A
Select one of the following:
Fixed or floating dividend/coupon
- Fixed: if the coupon or dividend is fixed over the life of the
instrument;
- Floating: if the coupon or dividend is floating over the life of the
instrument;
- Fixed to floating: if the current coupon/dividend is fixed but
may change to floating in the future; or
- Floating to fixed: if the current coupon/dividend is floating but
may change to fixed in the future.
Diisi dengan tingkat dari kupon atau index yang menjadi acuan
Tingkat dari coupon rate atau index lain
dari tingkat kupon atau dividen.
18 yang menjadi acuan N/A
Filled with the level of the coupon or index which is the
Coupon rate or reference index
reference for the coupon or dividend level.
Ada atau tidaknya dividend stopper Diisi dengan pilihan: Ya atau Tidak
19 N/A
Existence of dividend stopper Select one of the following: Yes or No.
Apakah Bank memiliki hak penuh atau partial untuk membatalkan
kupon atau dividen, atau tidak dapat membatalkan kupon/dividen.
Diisi dengan pilihan: Fully discretionary, Partially Discretionary,
atau Mandatory
Fully discretionary; partial atau mandatory
20 N/A “Whether the Bank has full or partial discretion to cancel coupon
Fully discretionary; partial or mandatory
or dividend payments, or has no ability to cancel coupon/dividend
payments.
Select one of the following: Fully discretionary, Partially
discretionary, or Mandatory.”
2025 Annual Report 317
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
a
Informasi Pedoman Pengisian
Kuantitatif/Kualitatif Guidelines for Completion
Quantitative/
Qualitative Information
Apakah terdapat fitur step up atau
insentif lain Diisi dengan pilihan: Ya atau Tidak
21 N/A
Existence of step-up feature or other Select one of the following: Yes or No.
incentive mechanisms
Non-kumulatif atau kumulatif Diisi dengan pilihan: Non-kumulatif atau kumulatif-
22 N/A
Non-cumulative or cumulative Select one of the following: Non-cumulative or cumulative.
Dapat dikonversi atau tidak dapat dikonversi Diisi dengan pilihan: dapat dikonversi atau tidak dapat dikonversi
23 N/A
Convertible or non-convertible Select one of the following: convertible or non-convertible.
Diisi dengan kondisi (trigger point) kapan instrumen dikonversi,
Jika dapat dikonversi, sebutkan trigger
termasuk point of non-viability
24 point-nya N/A
Specify the conditions (trigger points) under which the
If convertible, specify trigger point
instrument is converted, including the point of non-viability.
Diisi dengan penjelasan untuk setiap trigger point apakah
instrumen akan:
Jika dapat dikonversi apakah seluruh atau (i) pasti dikonversi secara penuh;(ii)kemungkinan dikonversi
sebagian secara penuh atau sebagian; atau (iii) pasti dikonversi sebagian.
25 N/A
If convertible, whether full or partial “Provide an explanation for each trigger point indicating
conversion whether the instrument will:
(i) always be fully converted; (ii) possibly be fully or partially
converted; or (iii) always be partially converted.”
Jika dapat dikonversi, bagaimana rate
Diisi dengan penjelasan rate konversi atas instrumen
26 konversinya N/A
Provide an explanation of the conversion rate of the instrument.
If convertible, conversion rate
Jika dapat dikonversi; apakah mandatory
atau optional Diisi dengan pilihan: Mandatory, Optional, atau N/A
27 N/A
If convertible, whether mandatory or Select one of the following: Mandatory, Optional, or N/A.
optional
Jika dapat dikonversi, sebutkan jenis
instrumen konversinya Diisi dengan pilihan: CET 1, AT 1, Tier 2, atau N/A
28 N/A
If convertible, specify type of conversion Select one of the following: CET1, AT1, Tier 2, or N/A.
instrument
Jika dapat dikonversi, sebutkan issuer of
Diisi dengan penjelasan issuer of instrument it converts into
instrument it converts into
29 N/A Provide a description of the issuer of the instrument into which
If convertible, specify issuer of the
it converts.
instrument into which it converts
Diisi dengan pilihan: Ya atau Tidak
30 Fitur write-down N/A
Select one of the following: Yes or No.
Diisi dengan penjelasan kondisi atau trigger point fitur write-
Jika terjadi write-down, sebutkan trigger-
down, termasuk point of non-viability
31 nya N/A
Provide an explanation of the conditions or trigger points for the
If write-down occurs, specify trigger
write-down feature, including the point of non-viability.
Untuk setiap trigger point untuk fitur write down, jelaskan
apakah instrumen akan di write down: (i) akan selalu di write
Jika terjadi write-down, apakah penuh
down penuh; (ii) kemungkinan di write down sebagian; (iii) akan
atau sebagian
32 N/A selalu di write down sebagian.
If write-down occurs, whether full or
For each write-down trigger point, specify whether the
partial
instrument will be: (i) always fully written down; (ii) possibly
written down partially; or (iii) always written down partially.
Jika terjadi write down; permanen atau
temporer Diisi dengan pilihan: Permanen atau Temporer
33 N/A
If write-down occurs, permanent or Select one of the following: Permanent or Temporary.
temporary
Jika terjadi write down temporer, jelaskan
mekanisme write-up Diisi dengan penjelasan mekanisme write-up
34 N/A
If temporary write-down, describe write- Provide an explanation of the write-up mechanism.
up mechanism
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Informasi Pedoman Pengisian
Kuantitatif/Kualitatif Guidelines for Completion
Quantitative/
Qualitative Information
Tipe subordinasi Diisi dengan tipe subordinasi
34a N/A
Subordination type Specify the type of subordination.
Diisi dengan penjelasan hirarki instrumen pada saat likuidasi
Hierarki instrumen pada saat likuidasi
35 N/A Provide an explanation of the hierarchy of the instrument in
Instrument hierarchy in liquidation
liquidation.
Apakah terdapat fitur yang non-compliant
Diisi dengan pilihan: Ya atau Tidak
36 Whether any non-compliant features N/A
Select one of the following: Yes or No.
exist
Jika Ya, jelaskan fitur yang non-compliant
Diisi dengan penjelasan fitur yang non-compliant
37 If yes, describe the non-compliant N/A
Provide an explanation of any non-compliant features.
features
Analisis Kualitatif
Qualitative Analysis
Sesuai dengan ketentuan Otoritas Jasa Keuangan (OJK), struktur “In accordance with the provisions of the Financial Services Authority
permodalan Bank Mandiri Taspen terdiri dari Modal Inti (Tier 1) dan (OJK), Bank Mandiri Taspen’s capital structure consists of Tier 1 Capital
Modal Pelengkap (Tier 2). and Tier 2 Capital.
Modal Inti (Tier 1) Tier 1 Capital
Modal Inti (Tier 1) Bank terdiri dari Modal Inti Utama (Common Equity Tier 1 Capital comprises Common Equity Tier 1 (CET1) and Additional
Tier/CET 1) dan Modal Inti Tambahan (Additional Tier 1). Modal inti Tier 1 (AT1). CET1 includes paid-in capital, disclosure reserves, and
utama mencakup modal disetor, cadangan tambahan modal (disclosure regulatory deductions from Tier 1 capital. Disclosure reserves consist
reserve), dan faktor pengurang modal inti utama. Cadangan tambahan of additions (other comprehensive income and other additional capital
modal terdiri atas faktor penambah (pendapatan komprehensif reserves) and deductions (other comprehensive income and other
lainnya dan cadangan tambahan modal lainnya) dan faktor pengurang additional capital reserves). As at 31 December 2025, Tier 1 Capital
(pendapatan komprehensif lainnya dan cadangan tambahan modal amounted to IDR9,164 billion.
lainnya). Modal inti (tier 1) posisi 31 Desember 2025 yaitu sebesar
Rp9.164 Miliar.
Modal Pelengkap (Tier 2) Tier 2 Capital
Modal Pelengkap (Tier 2) Bank meliputi Cadangan umum PPA atas Tier 2 Capital includes general allowance for impairment losses on
aset produktif yang wajib dibentuk (paling tinggi 1,25% dari ATMR productive assets required to be maintained (capped at 1.25% of
risiko kredit). Modal pelengkap (Tier 2) posisi 31 Desember 2025 yaitu credit risk-weighted assets). As at 31 December 2025, Tier 2 Capital
sebesar Rp362.5 Miliar. amounted to IDR362.5 billion.
Kecukupan Permodalan Capital Adequacy
Bank telah melakukan pengelolaan modal sesuai dengan regulasi OJK The Bank has managed its capital in accordance with OJK regulations
(Basel II dan Basel III) dalam rangka memastikan bahwa Bank dapat (Basel II and Basel III) to ensure adequate capital levels to absorb
menjaga kecukupan modalnya untuk mengatasi risiko-risiko utama key risks in banking activities, namely credit risk, market risk, and
pada kegiatan perbankan, yaitu Risiko Kredit, Risiko Pasar dan Risiko operational risk, while continuing to provide returns to stakeholders.
Operasional, dengan tetap memberikan return bagi stakeholder. Untuk For capital adequacy calculations incorporating credit and market risks,
perhitungan kecukupan modal dengan memperhitungkan risiko kredit the Bank applied the Basel II Standardized Approach. For operational
dan risiko pasar, Bank menggunakan Pendekatan Standar Basel II risk, the Bank used the Standardized Approach.
(Standardized Approach). Untuk risiko operasional, Bank mengacu
kepada Pendekatan Standar (Standardized Approach).
Bank memiliki tingkat permodalan yang memadai dengan rasio The Bank maintained a strong capital position with a Capital Adequacy
kecukupan modal (Capital Adequacy Rasio/CAR) sebesar 30,47% dan Ratio (CAR) of 30.47%, which was above the minimum regulatory
di atas persyaratan minimum sesuai profil risiko yang ditetapkan oleh requirement based on its risk profile. This provided sufficient support
regulator, sehingga memadai untuk mendukung rencana bisnis Bank for the Bank’s business plan while ensuring appropriate risk mitigation
yang diimbangi dengan upaya dalam mengantisipasi seluruh risiko across all exposures.
yang dihadapi.
Selain perhitungan tersebut, Bank juga memperhitungkan kecukupan In addition, the Bank also assessed capital adequacy under Basel II
permodalan dengan mengacu kepada Pilar 2 Basel II atau yang lebih Pillar 2 through the Internal Capital Adequacy Assessment Process
dikenal dengan pendekatan Internal Capital Adequacy Asessment (ICAAP). Based on its risk profile rating of 2 (Low to Moderate),
Process (ICAAP). Sesuai dengan peringkat profil risiko, Bank berada the Bank’s ICAAP requirement was set at 12%, in accordance with
pada peringkat 2 (Low to Moderate), maka perhitungan ICAAP Bank regulatory provisions.”
adalah 12% atau sesuai dengan ketentuan regulator.
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Pengungkapan Kualitatif Mengenai Struktur Permodalan dan Kecukupan
Permodalan
Qualitative Disclosure on Capital Structure and Capital Adequacy
Tabel Pengungkapan Kualitatif mengenai Struktur Permodalan dan Kecukupan Permodalan Desember 2025
Table of Qualitative Disclosure on Capital Structure and Capital Adequacy December 2025
Instrument modal yang diterbitkan oleh Bank
a.
Capital Instruments Issued by the Bank
Bank Mandiri Taspen tidak memiliki instrument modal yang Bank Mandiri Taspen did not have any capital instruments issued
diterbitkan oleh Bank. by the Bank.
Pendekatan yang Digunakan Bank Dalam Menilai Kecukupan Modal
b.
Approach Used by the Bank in Assessing Capital Adequacy
Permodalan Bank telah mengacu kepada Ketentuan Otoritas Jasa The Bank’s capital management has been conducted in accordance
Keuangan (OJK), yaitu: with Financial Services Authority (OJK) regulations, namely:
a. Pilar 1 (satu), dalam melakukan perhitungan kecukupan modal a. Pillar 1, in calculating capital adequacy for credit risk, market risk,
untuk risiko kredit, risiko pasar dan risiko operasional. and operational risk.
b. Pilar 2 (dua) Basel II atau lebih dikenal dengan pendekatan b. Basel II Pillar 2, also known as the Internal Capital Adequacy
Internal Capital Adequacy Assessment Process (ICAAP). Bank Assessment Process (ICAAP). The Bank implemented an internal
menerapkan proses perhitungan kecukupan modal secara capital adequacy assessment process (ICAAP) to comply with
internal atau Internal Capital Adequacy Assessment Process the Minimum Capital Adequacy Requirement (KPMM) based on
(ICAAP) dalam rangka memenuhi kewajiban penyediaan modal its risk profile and to establish strategies for maintaining capital
minimum (KPMM) sesuai profil risiko dan untuk menetapkan levels.
strategi dalam memelihara tingkat permodalan
Dalam menghitung kecukupan modal, Bank menggunakan In calculating capital adequacy, the Bank applied the Basel II
pendekatan Standar Basel II (Standardized Approach) untuk risiko Standardized Approach for credit risk and incorporated external
kredit dan telah memasukkan komponen External Rating. Mulai ratings. Starting from January 2023, in accordance with SEOJK No.
posisi Januari 2023, sesuai SEOJK No.24/SEOJK.3/2021 KPMM 24/SEOJK.3/2021, the capital adequacy requirement for credit risk
risiko kredit akan dihitung menggunakan Pendekatan Standar has been calculated using the Standardized Approach based on the
berdasarkan dokumen Basel III: Finalising Post-Crisis Reforms, dan Basel III: Finalising Post-Crisis Reforms framework, with parallel
telah dilakukan Uji Coba sejak posisi Desember 2021. testing conducted since December 2021.
Untuk risiko operasional, sampai dengan posisi Desember 2024 For operational risk, up to December 2024, the Bank applied the
Bank mengacu kepada pendekatan Indikator Dasar Basel II (Basic Basel II Basic Indicator Approach in accordance with SEOJK No.
Indicator Approach) berdasarkan SEOJK No.24/SEOJK.03/2016. 24/SEOJK.03/2016. In addition, the Bank has conducted parallel
Selain itu, Bank juga telah melakukan Uji Coba perhitungan beban testing for operational risk capital charges using the Standardized
modal risiko operasional dengan menggunakan Standardized Approach (SA) in accordance with SEOJK No. 06/SEOJK.03/2020
Approach (SA) sesuai ketentuan SEOJK No. 06/SEOJK.03/2020 concerning Risk-Weighted Assets (RWA) for Operational Risk
perihal Perhitungan Aset Tertimbang Menurut Risiko (ATMR) untuk using the Standardized Approach, which became effective in
Risiko Operasional dengan menggunakan Pendekatan Standar yang January 2023.
akan mulai berkalu mulai berlaku efektif di Januari 2023.
Sedangkan untuk risiko pasar, sampai dengan posisi Desember For market risk, up to December 2025, the Bank calculated Market
2025 perhitungan ATMR Risiko Pasar Bank sesuai dengan standar Risk-Weighted Assets (RWA) based on the new Basel III reforms
baru Basel III Reforms yang didasarkan pada Fundamental Review under the Fundamental Review of the Trading Book (FRTB), as
of the Trading Book (FRTB) yang diatur dalam SEOJK Nomor 23/ regulated under SEOJK No. 23/SEOJK.03/2022 concerning the
SEOJK.03/2022 Tentang Perhitungan Aset Tertimbang Menurut Calculation of Risk-Weighted Assets for Market Risk for Commercial
Risiko Untuk Risiko Pasar Bagi Bank Umum (SEOJK ATMR Risiko Banks using the Standardized Approach. The Bank first implemented
Pasar) dengan menggunakan pendekatan standar (standardized market risk RWA calculations in March 2025.
approach). Bank pertama kali melakukan perhitungan ATMR Risiko
Pasar pada periode Maret 2025.
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PT Bank Mandiri Taspen
Manajemen Risiko -
Pendekatan Manajemen Risiko Bank (OVA)
Risk Management – Bank Risk Management Approach (OVA)
Tabel Pengungkapan Pendekatan Manajemen Risiko Bank (OVA)
Table of Disclosure on the Bank Risk Management Approach (OVA)
Model Bisnis dan Interaksi dengan Profil Risiko
a.
Business Model and Interaction with Risk Profile
Bank Mandiri Taspen melakukan evaluasi atas penerapan Bank Mandiri Taspen periodically evaluates the implementation
manajemen risiko dalam setiap aktivitas bisnis Bank secara of risk management across all business activities of the Bank,
berkala yang mencakup penilaian/evaluasi untuk setiap jenis risiko covering assessments for each type of risk, with the objective of
yang bertujuan untuk memberikan gambaran profil risiko secara providing a comprehensive and continuous overview of the Bank’s
menyeluruh dan berkelanjutan. Model bisnis Bank tercermin dalam risk profile. The Bank’s business model is reflected in its risk profile
profil risiko melalui pengukuran/evaluasi atas parameter-parameter through the measurement and evaluation of risk profile parameters.
profil risiko. Penilaian terhadap profil risiko bertujuan untuk The assessment of the risk profile aims to enable early detection
mendeteksi permasalahan secara lebih dini, melakukan tindak lanjut of issues, facilitate timely and appropriate corrective actions, and
perbaikan yang sesuai dan lebih cepat, serta melakukan perbaikan enhance governance and risk management practices, thereby
dalam praktik tata kelola dan manajemen risiko, sehingga Bank enabling the Bank to manage risks more effectively and strengthen
dapat mengelola risiko dengan lebih baik dan memiliki ketahanan its resilience in facing crises.
yang lebih kuat dalam menghadapi krisis.
Dalam menetapkan kecukupan modal sesuai dengan profil risiko In determining capital adequacy in accordance with its risk profile
dan menetapkan strategi untuk memelihara tingkat permodalan, and establishing strategies to maintain capital levels, the Bank
bank menerapkan Internal Capital Adequacy Assessment Process applies the Internal Capital Adequacy Assessment Process
(ICAAP). Perhitungan modal yang disediakan oleh Bank dilakukan (ICAAP). Capital calculation is performed internally by the Bank,
secara internal untuk kemudian hasil perhitungan modal tersebut and the results of such calculations are subsequently reported to
dilaporkan kepada regulator. the regulator.
Struktur Tata Kelola Risiko
b.
Risk Governance Structure
Struktur tata kelola manajemen risiko di Bank Mandiri Taspen The risk governance structure of Bank Mandiri Taspen consists of the
terdiri dari Dewan Komisaris yang menjalankan fungsi pengawasan Board of Commissioners, which performs oversight functions through
risiko melalui Komite Audit dan Komite Pemantau Risiko, serta the Audit Committee and the Risk Monitoring Committee, and the
Direksi yang menjalankan fungsi kebijakan risiko melalui komite Board of Directors, which implements risk policies through relevant
terkait manajemen risiko yaitu Komite Manajemen Risiko, Komite committees, namely the Risk Management Committee, Credit Policy
Kebijakan Perkreditan dan Asset and Liabilities Committee. Di Committee, and Asset and Liability Committee (ALCO). At the
tingkat operasional, Satuan Kerja Manajemen Risiko bersama Unit operational level, the Risk Management Work Unit, together with
Bisnis dan Unit Kerja Kepatuhan melakukan fungsi identifikasi risiko, Business Units and the Compliance Unit, performs risk identification,
pengukuran risiko, mitigasi risiko serta pengendalian risiko. risk measurement, risk mitigation, and risk control functions.
Bank Mandiri Taspen menerapkan konsep Three Lines of Defense Bank Mandiri Taspen applies the Three Lines of Defense (TLD)
(TLD) dalam Sistem Pengendalian Intern. Penerapan TLD concept in its internal control system. The implementation of TLD
membedakan antara fungsi-fungsi pemilik risiko (risk owner) sebagai distinguishes between risk owners as the first line of defense and
first line of defence terhadap fungsi-fungsi yang menangani risiko risk management functions, and between functions that monitor
(managing risks), dan antara fungsi-fungsi yang monitor spesifik specific risks (e.g., non-compliance with external regulations) as
risiko (misal: ketidakpatuhan terhadap eksternal regulator) sebagai the second line of defense and functions that provide independent
second line of defense dengan fungsi-fungsi yang menyediakan assurance as the third line of defense.
independent assurance sebagai third line of defense.
1. Lini Pertahanan Pertama (First Line of Defense) 1. First Line of Defense
Unit Bisnis/Operasional yang merupakan UPPR sebagai lini Business/Operational Units, which act as the Risk Taking Units
pertama yang bertanggung jawab dalam melaksanakan tindakan (UPPR), serve as the first line of defense and are responsible
preventif atau control yang telah diatur dalam ketentuan untuk for implementing preventive actions or controls as stipulated in
memitigasi terjadinya risiko. relevant policies to mitigate risk occurrence.
2. Lini Pertahanan Kedua (Second Line of Defense) 2. Second Line of Defense
Bertanggung jawab dan memiliki fungsi Manajemen Risiko Responsible for risk management and compliance (risk oversight)
dan Compliance (Risk Oversight) untuk membantu dan/atau functions to support and/or monitor controls. The oversight
memantau pengendalian. Fungsi pengawasan dan pengendalian and control functions are carried out by Risk Management,
dilaksanakan oleh Risk Management, Compliance dan Risk Compliance, and Risk Business Control (RBC).
Business Control (RBC)
3. Lini Pertahanan Ketiga (Third Line of Defense) 3. Third Line of Defense
Berfungsi untuk memberikan penilaian secara independen Responsible for providing independent assurance on the
atas kecukupan internal control serta memastikan First Line adequacy of internal controls and ensuring that both the first
of Defense dan Second Line of Defense telah menjalankan and second lines of defense have performed their functions
fungsinya dengan baik. Untuk menjaga independensi, Internal effectively. To maintain independence, Internal Audit reports
Audit bertanggungjawab langsung kepada Direktur Utama dan directly to the President Director and may communicate with the
dapat berkomunikasi dengan Dewan Komisaris melalui Komite Board of Commissioners through the Audit Committee.
Audit
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
c. Code of Conduct
Bank Mandiri Taspen telah memiliki code of conduct yang Bank Mandiri Taspen has established a Code of Conduct that defines
menjelaskan prinsip-prinsip dasar perilaku pribadi dan professional the fundamental principles of personal and professional behavior
yang dilakukan oleh Jajaran Perusahaan. Kode etik berlaku bagi applicable to all employees of the Company. The Code of Conduct
seluruh pegawai Bank Mandiri Taspen baik pegawai kontrak maupun applies to all employees of Bank Mandiri Taspen, including contract
tetap, serta berlaku juga untuk semua Dewan Komisaris dan Direksi. and permanent employees, as well as to members of the Board of
Penerapan kode etik diharapkan dapat mendorong terwujudnya Commissioners and the Board of Directors. The implementation of
perilaku professional, bertanggung jawab, wajar, patut dan dapat the Code of Conduct is expected to foster professional, responsible,
dipercaya dalam melakukan hubungan bisnis dengan sesama rekan fair, proper, and trustworthy behavior in conducting business
kerja maupun para mitra kerja. relationships with colleagues and business partners.
Kode etik telah dikomunikasikan dan disosialisasikan kepada The Code of Conduct has been communicated and disseminated to
Dewan komisaris serta organ pendukungnya, Direksi serta seluruh the Board of Commissioners and its supporting organs, the Board of
pegawai, antara lain melalui: Directors, and all employees through, among others:
1. Website Perusahaan. 1. The Company’s website;
2. Email administrator yang disampaikan kepada seluruh pegawai. 2. Administrator email distributed to all employees;
3. Pada saat penandatanganan perjanjian kerja bersama yang 3. Signing of the collective labor agreement between employees
dilakukan antara pekerja dan manajemen perusahaan. and management; and
4. Standing banner, flyer dan media-media advertising lainnya pada 4. Standing banners, flyers, and other advertising media within
area kantor. office premises.
Selain itu pegawai juga dapat melaporkan dugaan pelanggapan In addition, employees may report suspected violations of the
atas implementasi kode etik kepada atasan, melalui mekanisme Code of Conduct to their supervisors through the whistleblowing
whistleblowing system yang disebut Letter to CEO (LTC). Setiap mechanism known as Letter to CEO (LTC). Any action proven
perbuatan yang setelah diinvestigasi terbukti sebagai pelanggaran through investigation to constitute a violation of the Code of
atas kode etik akan dikenakan sanksi sesuai dengan peraturan yang Conduct shall be subject to sanctions in accordance with applicable
berlaku. regulations.
Upaya implementasi dan penegakkan kode etik Bank Mandiri The implementation and enforcement of the Code of Conduct at
Taspen dilakukan dengan penuh kesadaran secara terus-menerus Bank Mandiri Taspen are carried out continuously and with full
dalam bentuk komitmen, sikap dan perbuatan, yang dilakukan awareness, in the form of commitment, attitude, and behavior,
antara lain dengan cara: including through the following measures:
1. Pelaksanaan Pembuatan Surat Pernyataan Tahunan (Annual 1. Annual Disclosure Statement
Disclosure)
Setiap Pegawai Bank, wajib menandatangani Surat Pernyataan All Bank employees are required to sign the Annual Employee
Tahunan Pegawai dalam rangkap 3 (tiga); satu bermaterai cukup. Statement in triplicate, one of which is duly stamped.
2. Penandatanganan formulir elektronik surat pernyataan 2. Electronic Employee Declaration Form
pegawai
Setiap pegawai dapat dimungkinkan menggunakan media Employees may submit their employee statements electronically.
elektronik dalam menyampaikan surat pernyataan pegawai.
3. Pakta Integritas 3. Integrity Pact
Surat pernyataan yang ditandatangani oleh Kepala Unit Kerja A statement signed by the Head of Work Unit containing a
yang berisi ikrar untuk mencegah dan tidak melakukan perbuatan pledge to prevent and not engage in acts that violate applicable
yang melanggar ketentuan perundang–undangan yang berlaku laws and regulations, and a commitment to perform duties and
serta berjanji untuk melaksanakan tugas dan tanggungjawab responsibilities in line with the organization’s values.
sejalan dengan nilai-nilai organisasi.
Ruang Lingkup dan Fitur Utama Sistem Pengukuran Risiko
d.
Scope and Key Features of the Risk Measurement System
Bank Mandiri Taspen secara berkelanjutan menerapkan pengukuran Bank Mandiri Taspen continuously applies risk measurement
risiko yang mengacu kepada international best practices dengan practices aligned with international best practices, using both
menggunakan pendekatan permodelan kuantitatif maupun kualitatif quantitative and qualitative modeling approaches. These include
melalui pengembangan model risiko seperti rating, scoring, Value at the development of risk models such as rating, scoring, Value at
Risk (VaR), portfolio management, stress testing dan model lainnya Risk (VaR), portfolio management, stress testing, and other models
sebagai pendukung judgemental decition making. supporting judgment-based decision making.
Secara periodik, model-model risiko tersebut mengikuti lifecycle On a periodic basis, these risk models follow a defined lifecycle
model sejalan dengan penerapan Model Risk Management dan in line with the implementation of Model Risk Management and
divalidasi oleh unit Model Validator yang bersifat independen are independently validated by a Model Validation unit to ensure
untuk menjaga keandalan dan validitas model serta memenuhi reliability, validity, and compliance with regulatory requirements.
persyaratan regulasi.
Dalam rangka penyelarasan antara penerapan Basel II, III dan In order to align Basel II, Basel III, and Enterprise Risk Management
Enterprise Risk Management (ERM), Bank Mandiri Taspen (ERM) implementation, Bank Mandiri Taspen continuously
terus melaksanakan Implementasi Basel dengan acuan regulasi implements Basel-aligned practices based on regulations issued
Otoritas Jasa Keuangan dan BCBS (Basel Committee on Banking by the Financial Services Authority (OJK) and the Basel Committee
Supervision) maupun best practices, yang meliputi area di Risiko on Banking Supervision (BCBS), as well as best practices. These
Kredit, Risiko Pasar, Risiko Likuiditas, Risiko Suku Bunga pada cover credit risk, market risk, liquidity risk, interest rate risk in
Banking Book Position, Risiko Operasional, Pengelolaan Modal the banking book, operational risk, capital management, Internal
dan Internal Capital Adequacy Assessment Process (ICAAP), serta Capital Adequacy Assessment Process (ICAAP), stress testing, and
Stress Testing dan Recovery Plan. recovery planning.
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PT Bank Mandiri Taspen
Proses Pelaporan Informasi Risiko yang Diberikan Kepada Dewan Komisaris dan Direksi
e.
Risk Reporting Process Provided to the Board of Commissioners and Board of Directors
Pelaporan informasi risiko disampaikan kepada Dewan komisaris Risk information reporting is submitted to the Board of
dan Direksi melalui komite yang ada di bawah supervisi Dewan Commissioners and the Board of Directors through committees
Komisaris dan Direksi. Untuk komite di bawah supervise Dewan established under their respective supervision. For committees
Komisaris yang memiliki tugas dan tanggung jawab melakukan under the supervision of the Board of Commissioners, which
kajian dan evaluasi atas kebijakan dan pelaksanaan manajemen are responsible for reviewing and evaluating the Bank’s risk
risiko bank, serta memberikan masukan dan rekomendasi kepada management policies and implementation, and providing input
Dewan Komisaris dalam rangka melaksanakan fungsi pengawasan and recommendations to support the supervisory function, these
adalah Komite Pemantau Risiko dan Komite Audit. include the Risk Monitoring Committee and the Audit Committee.
Dari 5 (Lima) komite yang berada di bawah supervisi Direksi, Out of the five committees under the supervision of the Board of
terdapat 3 (tiga) komite yang berkaitan langsung dengan Directors, three committees are directly related to risk management,
pengelolaan manajemen risiko yaitu Komite Manajemen Risiko namely the Risk Management Committee (RMC), Credit Policy
(KMR), Komite Kebijakan Perkreditan (KKP) dan Asset & Liabilities Committee (CPC), and Asset and Liability Committee (ALCO).
Committee (ALCO).
f. Stress Test
Untuk mengukur tingkat ketahanan Bank Mandiri Taspen dalam To assess Bank Mandiri Taspen’s resilience in facing extreme
menghadapi suatu scenario kejadian eksternal yang ekstrim (exceptional) but plausible external scenarios, the Bank conducts
(exceptional) tetapi mungkin terjadi (plausible), Bank Mandiri stress testing as a basis for decision-making and contingency
Taspen melakukan stress testing sebagai dasar pengambilan planning, as well as to comply with applicable regulatory
keputusan dan penyusunan contingency plan serta sebagai requirements in Indonesia. For Bank Mandiri Taspen, stress
pemenuhan atas ketentuan regulasi yang berlaku di Indonesia. Bagi testing aims to estimate potential losses, assess the Bank’s capital
Bank Mandiri Taspen, stress testing bertujuan untuk mengestimasi adequacy in absorbing losses, evaluate liquidity sufficiency to meet
besarnya potensi kerugian yang dapat terjadi, ketahanan modal contractual and behavioral obligations, and identify mitigation
Bank dalam menyerap kerugian, kecukupan likuiditas untuk actions to strengthen capital resilience.
memenuhi kewajiban kontraktual maupun behavioral Bank, serta
mengidentifikasi langkah-langkah yang harus dilakukan untuk
memitigasi risiko dan menjadi ketahanan modal.
Terdapat beberapa jenis stress testing yang dilakukan di Bank Several types of stress testing are conducted at Bank Mandiri
Mandiri Taspen berdasrakan jenis risikonya, diantaranya: Taspen based on risk categories, including:
1. Stress Testing Risiko Kredit 1. Credit Risk Stress Testin
Model Stress Testing dibuat dengan mempertimbangkan faktor The stress testing model is developed by considering risk factors
risiko yang mempengaruhi tingkat NPL pada seluruh portfolio affecting the Non-Performing Loan (NPL) level across the entire
kredit. Dalam perhitungan Stress Testing risiko kredit. credit portfolio.
2. Stress Testing Risiko Likuiditas 2. Liquidity Risk Stress Testing
Perhitungan Stress Testing Likuiditas diukur mengikuti Flow Liquidity stress testing is measured using a flow-based approach
Based (Liquidity Gap Analysis). Liquidity gap merupakan (Liquidity Gap Analysis). Liquidity gap analysis is a methodology
metodologi untuk memproyeksikan arus kas masuk dan arus used to project future cash inflows and outflows. The results
kas keluar di masa mendatang. Hasil pengukuran liquidity gap indicate whether the Bank is in a liquidity surplus (positive
menunjukkan kondisi likuiditas Bank yaitu surplus likuiditas liquidity gap) or liquidity deficit (negative liquidity gap). These
(positive liquidity gap) atau defisit likuiditas (negative liquidity projections determine the Bank’s strategies, including funding
gap). Proyeksi kondisi likuiditas tersebut akan menentukan placement strategies, funding strategies, and liquidity pricing
strategi yang akan dilaksanakan oleh Bank, seperti strategi strategies.
penempatan dana, strategi pendanaan dan strategi terkait
likuiditas seperti strategi pricing dana.
3. Stress Testing Risiko Pasar 3. Market Risk Stress Testing
Adapun lingkup perhitungan stress testing risiko pasar yang The scope of market risk stress testing includes:
diukur sebagai berikut:
a. Sensitivity Analysis a. Sensitivity Analysis
Sensitivity Analysis dalam hal ini atas portofolio surat berharga Sensitivity analysis for the securities portfolio is used to
merupakan metode yang digunakan untuk mengetahui assess changes in financial instrument prices due to changes
harga dari suatu instrument keuangan atas perubahan in market factors. These factors include BI7DRR, government
faktor pasar. Adapun contoh perubahan faktor pasar yang bond market yields, JIBOR, or other variables affecting the
dapat dipertimbangkan antara lain BI7DRR, Market Yield valuation of securities classified as Fair Value Through Other
Government Bonds, JIBOR ataupun faktor lain yang dapat Comprehensive Income (FVOCI). Changes in valuation directly
mempengaruhi nilai valuasi dari portofolio surat berharga affect other comprehensive income and subsequently impact
kategori FVTOCI (Fair Value Through Other Comprehensive the Bank’s capital position.
Income), dimana setiap perubahan nilai valuasi surat berharga
dapat mempengaruhi nilai comprehensive income yang secara
langsung mempengaruhi aspek permodalan Bank.
b. Stress Testing EVE b. EVE Stress Testing
Metode EVE merupakan salah satu metode dalam perhitungan The Economic Value of Equity (EVE) method is one of the
IRRBB (interest Rate Risk in the Banking Book). Adapun dalam approaches used in Interest Rate Risk in the Banking Book
melakukan pengukuran Risiko IRRBB, Bank menggunakan 2 (IRRBB). The Bank applies two IRRBB measurement methods,
(Dua) metode yaitu EVE dan NII sensitivity. Bank menghitung namely EVE and Net Interest Income (NII) sensitivity. However,
stress testing IRRBB hanya untuk metode EVE, dimana stress testing is conducted only for the EVE method, which
stress testing EVE untuk menghitung potensi risiko kerugian estimates potential losses affecting the Bank’s capital due to
yang dapat mempengaruhi mode Bank yang diakibatkan dari changes in market factors such as interest rates, government
perubahan faktor pasar seperti perubahan suku bunga pasar, bond yields, JIBOR, and other variables impacting the Bank’s
Market Yield Government Bonds, JIBOR ataupun faktor lain portfolio.
yang dapat mempengaruhi portofolio Bank.
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
4. Stress Testing Terintegrasi 4. Integrated Stress Testing
Integrasi dari stress testing risiko kredit, pasar, likuiditas Integrated stress testing combines credit, market, and liquidity
berdampak financial terhadap Bank. Pada integritas stress risk stress testing to assess the overall financial impact on the
testing digunakan satu jenis skenario yang diaplikasikan pada Bank. A single scenario is applied across key risk types (credit,
risiko-risiko utama (kredit, pasar, likuiditas) untuk melihat market, liquidity) to evaluate risk impacts and their effect
dampak risikonya serta dihitung dampak atas profitabilitas on profitability. Scenarios may originate from idiosyncratic
yang ditimbulkan. Skenario yang digunakan dapat bersumber events, market-wide shocks, or a combination of both. The
dari scenario idiosyncratic, market wide shock atau kombinasi implementation of scenarios follows the methodologies
keduanya. Terkait mekanisme implementasi skenario pada described above for each risk type. The resulting risk impacts are
masing-masing risiko sesuai dengan yang dijelaskan pada poin then translated into effects on the balance sheet, profit and loss,
di atas. Setelah diperoleh dampak risiko, dilakukan perhitungan and other financial ratios.
dampak yang ditimbulkan pada neraca, profit & loss ataupun
rasio keuangan lainnya.
Strategi dan Proses Untuk Mengatur, Melindungi Nilai dan Memitigasi Risiko yang Muncul dari Model Bisnis Bank
g.
Strategies and Processes to Manage, Protect Value, and Mitigate Risks Arising from the Bank’s Business Model
Strategi pengelolaan risiko pasar dan risiko likuiditas dilakukan Market risk and liquidity risk management strategies are carried out
melalui tahapan identifikasi, pengukuran, pemantauan dan through the stages of risk identification, measurement, monitoring, and
pengendalian risiko. Strategi lindung nilai atas portofolio Bank yang control. Hedging strategies for the Bank’s portfolios that potentially
menimbulkan potensi kerugian dilakukan dengan mempertimbankan generate losses are implemented by taking into consideration the risk
risk appetite, analisa data historis, strategi dan kebutuhan bisnis, appetite, historical data analysis, business strategy and requirements,
serta proyeksi pergerakan faktor pasar di masa yang akan datang. as well as projections of future market factor movements.
Dalam hal mitigasi risiko, Bank menetapkan limit yang mengacu In terms of risk mitigation, the Bank establishes limits based on the Risk
pada Risk Appetite Statement (RAS), ketentuan internal dan Appetite Statement (RAS), internal policies, and applicable laws and
ketentuan perundang-undangan yang berlaku. Pemantauan atas regulations. Monitoring of market risk exposures in the banking book
eksposur risiko pasar banking book dilakukan secara periodik oleh is conducted periodically by the Risk Management Division (Market,
Divisi Risk Management (Departement Market, Liquidity & Data Liquidity & Data Analytics Department), which includes, among
Analytics) yang meliputi antara lain utilisasi limit risiko pasar, others, monitoring of market risk limit utilization, sensitivity analysis,
sensitivity analysis, dan stress test secara berkala. Untuk risiko and periodic stress testing. For liquidity risk, the Bank prepares and
likuiditas, Bank menyusun dan melakukan review berkala terhadap periodically reviews the Contingency Funding Plan (CFP) and Recovery
Contigency Funding Plan (CFP) dan Recovery Plan yang mengatur Plan, which set out the procedures to be implemented by the Bank in
tentang prosedur perusahaan dalam mengahadapi kondisi likuiditas dealing with deteriorating liquidity conditions.
yang memburuk.
Rasio Pengungkit
Leverage Ratio
Kewajiban Pemenuhan Rasio Pengungkit
Leverage Ratio Compliance Requirement
Tabel Laporan Total Eksposur dalam Rasio Leverage
Table of Total Exposure Report in the Leverage Ratio
(dalam jutaan rupiah / in IDR million)
Keterangan Jumlah
No
Description Amount
Total aset di neraca pada laporan keuangan publikasi (nilai gross sebelum dikurangi CKPN).
1 Total assets in the statement of financial position as per the published financial statements (gross amount 73,238,406
before deduction of allowance for impairment losses/CKPN).
Penyesuaian untuk nilai penyertaan pada bank, lembaga keuangan, perusahaan asuransi, dan/atau entitas
lain yang berdasarkan standar akuntansi keuangan harus dikonsolidasikan namun di luar cakupan konsolidasi
berdasarkan ketentuan Otoritas Jasa Keuangan.
2 -
Adjustment for investments in banks, financial institutions, insurance companies, and/or other entities
which, in accordance with financial accounting standards, should be consolidated but are excluded from the
consolidation scope under Financial Services Authority (OJK) regulations.
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PT Bank Mandiri Taspen
Keterangan Jumlah
No
Description Amount
Penyesuaian untuk nilai kumpulan aset keuangan atau aset syariah yang mendasari (underlying) yang telah
dialihkan dalam sekuritisasi aset memnuhi persyaratan jual putus sebagaimana diatur dalam peraturan
perundang-undangan OJK mengenai Prinsip Kehati-hatian dalam Aktivitas Sekuritisasi Aset bagi Bank Umum.
Dalam hal aset keuangan atau aset syariah yang mendasari (underlying) dimaksud telah dikurangi dari total
aset pada neraca maka angka pada baris ini adalah 0 (nol).
3 -
Adjustment for the value of underlying financial assets or sharia assets that have been transferred in asset
securitization transactions that meet the criteria for a true sale as stipulated under OJK prudential regulations
on Asset Securitization Activities for Commercial Banks. In cases where such underlying financial assets or
sharia assets have already been deducted from total assets in the statement of financial position, the amount
in this line shall be zero.
Penyesuaian terhadap pengecualian sementara atas penempatan giro pada Bank Indonesia dalam rangka
memenuhi ketentuan giro wajib minimum (jika ada).
4 -
Adjustment for temporary exemption of demand deposits placed with Bank Indonesia in order to comply with
statutory reserve requirements (if any).
Penyesuaian untuk aset fidusia yang diakui sebagai komponen neraca berdasarkan standar akuntansi
keuangan namun dikeluarkan dari perhitungan total eksposur dalam Rasio Leverage.
5 -
Adjustment for fiduciary assets recognized as part of the balance sheet under financial accounting standards
but excluded from the leverage ratio exposure measure.
Penyesuaian untuk nilai pembelian atau penjualan aset keuangan secara reguler dengan menggunakan metode
pakuntansi tanggal perdagangan.
6 -
Adjustment for purchases or sales of financial assets on a regular way settlement basis using the trade date
accounting method.
Penyesuaian untuk nilai transaksi cash pooling yang memenuhi persyaratan sebagaimana diatur dalam
Peraturan Otoritas Jasa Keuangan ini.
7 -
Adjustment for cash pooling transactions that meet the requirements as regulated under Financial Services
Authority (OJK) regulations.
Penyesuaian untuk nilai eksposur transaksi derivatif.
8 -
Adjustment for derivative exposures.
Penyesuaian untuk nilai eksposur Securities Financing Transaction (SFT) sebagai contoh transaksi reverse
repo.
9 -
Adjustment for Securities Financing Transactions (SFT), such as reverse repurchase agreements (reverse
repo).
Penyesuaian untuk nilai eksposur Transaksi Rekening Administratif (TRA) yang telah dikalikan dengan Faktor
Konversi Kredit (FKK).
10 114
Adjustment for off-balance sheet exposures (TRA) that have been multiplied by the Credit Conversion Factor
(CCF).
Prudent valuation adjustments berupa faktor pengurang modal dan Cadangan Kerugian Penurunan Nilai
11 (CKPN). (465,036)
Prudent valuation adjustments, consisting of capital deductions and allowance for impairment losses (CKPN).
Penyesuaian lainnya.
12 -
Other adjustments.
Total eksposur dalam perhitungan Rasio Leverage.
13 72,773,484
Total exposure used in the calculation of the Leverage Ratio.
2025 Annual Report 325
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Perhitungan Rasio Pengungkit
Leverage Ratio Calculation
Tabel Laporan Total Eksposur dalam Rasio Leverage
Table of Total Exposure Report in the Leverage Ratio
(dalam jutaan rupiah / in IDR million)
Periode
Keterangan Period
Descrition
T T-1
Eksposur Aset dalam Laporan Posisi Keuangan (Neraca)
On-Balance Sheet Asset Exposure (Statement of Financial Position / Balance Sheet)
Eksposur Aset dalam Laporan Posisi Keuangan (Neraca) termasuk aset jaminan, namun tidak
termasuk eksposur transaksi derivatif dan eksposur SFT.
*Nilai gross sebelum dikurangi CKPN
1 72,223,551 67,398,994
“On-balance sheet asset exposure includes collateral assets, but excludes derivative
transaction exposures and Securities Financing Transactions (SFT) exposures.
*Gross value before deduction of allowance for impairment losses (CKPN)”
Nilai penambahan kembali untuk agunan derivatif yang diserahkan kepada pihak lawan dan
penyediaan agunan tersebut mengakibatkan penurunan total eksposur aset dalam neraca
karena adanya penerapan standar akuntansi.
2 - -
Re-addition of collateral provided in derivative transactions where such collateral provision
results in a reduction of total on-balance sheet asset exposure due to accounting standards
application.
(Pengurangan atas piutang terkait cash variation margin yang diberikan dalam transaksi
3 derivatif). - -
(Deduction of receivables related to cash variation margin provided in derivative transactions).
(Penyesuaian untuk surat berharga yang diterima dalam eksposur SFT yang diakui sebagai
4 aset). - -
(Adjustment for securities received under SFT exposures that are recognized as assets).
Cadangan Kerugian Penuruna Nilai (CKPN) atas aset tersebut sesuai standar akuntansi yang
berlaku.
5 (219,840) (204,251)
Allowance for impairment losses (CKPN) on such assets in accordance with applicable
accounting standards.
(Aset yang telah diperhitungkan sebagai faktor pengurang Modal Inti (tier 1) sebagaimana
dimaksud dalan peraturan Otoritas Jasa Keuangan yang mengatur mengenai kewajiban
penyediaan modal minimum bank umum).
6 (245,196) (289,230)
(Assets that have been deducted from Common Equity Tier 1 (CET1) capital in accordance
with Financial Services Authority (OJK) regulations on minimum capital adequacy
requirements for commercial banks).
Total eksposur Aset dalam Laporan Posisi Keuangan (Keuangan) (Penjumlahan dari baris 1
7 sampai dengan baris 6) 71,758,515 66,905,513
Total on-balance sheet asset exposure (sum of line items 1 to 6).
Eksposur Transaksi Derivatif
Derivative Transaction Exposure
Nilai Replacement Cost (RC) untuk seluruh transaksi derivatif baik dalam hal terdapat
variation margin yang memenuhi syarat ataupun terdapat perjanjian hapus yang memenuhi
persyaratan tertentu.
8 - -
Replacement Cost (RC) value for all derivative transactions, whether there is a variation
margin that meets the requirements or there is a write-off agreement that meets certain
requirements
Nilai penambahan yang merupakan Potential Futures Exposures (PFE) untuk seluruh
9 transaksi derivatif. - -
The added value which is the Potential Futures Exposures (PFE) for all derivative transactions.
(pengecualian atas eksposur transaksi derivatif yang diselesaikan melalui central
10 counterparty (CCP)). - -
(except for exposure to derivative transactions settled through a central counterparty (CCP)).
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PT Bank Mandiri Taspen
Periode
Keterangan Period
Descrition
T T-1
Penyesuaian untuk nilai nosional efektif dari derivatif kredit.
11 - -
Adjustment for the effective notional value of credit derivatives.
(Penyesuaian untuk nilai nosional efektif yang dilakukan saling hapus dan pengurangan
add-on untuk transaksi penjualan kredit derivatif.
12 - -
(Adjustment for effective notional value offsets and add-on reductions for derivative credit
sales transactions.
Total Eksposur Transaksi Derivatif (Penjumlahan baris 8 sampai dengan baris 12).
13 - -
Total Derivative Transaction Exposure (Summation of rows 8 to 12).
Eksposur Securities Financing Transaction (SFT)
Securities Financing Transaction (SFT) Exposure
Nilai Gross SFT.
14 1,014,855 2,599,789
Gross SFT Value
(Nilai bersih antara liabilitas kas dan tagihan kas).
15 - -
(Net amount between cash liabilities and cash receivables).
Risiko Kredit akibat kegagalan pihak lawan terkait aset SFT yang mengacu perhitungan
Current Exposure sebagaimana diatur dalam Lampiran I Peraturan Otoritas Jasa Keuangan
ini.
16 - -
Credit risk arising from counterparty default related to SFT assets, based on the Current
Exposure method as stipulated in Appendix I of this Financial Services Authority (OJK)
Regulation.
Eksposur sebagai agen SFT.
17 - -
Exposure as SFT agent.
Total Eksposur SFT
(Penjumlahan baris 14 sampai dengan baris 17).
18 1,014,855 2,599,789
“Total SFT Exposure
(Sum of lines 14 to 17).”
Eksposur Transaksi Rekening Admnistratif (TRA)
Off-Balance Sheet Exposure (Administrative Account Transactions / TRA)
Nilai seluruh kewajiban komitmen atau kewajiban kontijensi.
*Nilai gross sebelum dikurangi CKPN
19 1,137 1,303
“Total amount of all commitment liabilities or contingent liabilities.
*Gross value before deduction of allowance for impairment losses (CKPN)”
(Penyesuaian terhadap hasil perkalian antara nilai kewajiban komitmen atau kewajiban
kontijensi dan Faktor Konversi Kredit (FKK) kemudian dikurangi CKPN).
20 (1,023) (1,173)
Adjustment for the product of commitment or contingent liability amounts and the Credit
Conversion Factor (CCF), then net of allowance for impairment losses (CKPN).
(Cadangan Kerugian Penurunan Nilai (CKPN) atas TRA tersebut sesuai standar akuntansi
yang berlaku).
21 - -
(Allowance for impairment losses (CKPN) on such TRA exposures in accordance with
applicable accounting standards).
Total Eksposur Transaksi Rekening Administratif (TRA)
(Penjumlahan dari baris 19 sampai dengan baris 21).
22 114 130
“Total Off-Balance Sheet Exposure (Administrative Account Transactions / TRA)
(Sum of lines 19 to 21).”
Modal dan Total Eksposur
Capital and Total Exposure
Modal Inti (Tier 1).
23 9,163,760 8,663,033
Core Capital (Tier 1).
Total Eksposur (Penjumlahan baris 7, 13, 18 dan 22).
24 72,773,484 69,505,432
Total Exposure (sum of lines 7, 13, 18, and 22).
2025 Annual Report 327
Page 328
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Periode
Keterangan Period
Descrition
T T-1
Rasio Leverage
Leverage Ratio
Nilai Rasio Leverage
25 12,59% 12,46%
Leverage Ratio Value
Nilai Minimum Rasio Leverage
26 3,00% 3,00%
Minimum Leverage Ratio Requirement
Buffer terhadap nilai Rasio Leverage
27 N/A N/A
Leverage Ratio Buffer
Pengungkapan Nilai Rata-Rata
Disclosure of Average Value
Nilai rata-rata dari nilai tercatat aset SFT secara gross, setelah penyesuaian untuk transaksi
akuntansi penjualan (sale accounting transaction) yang dihitung secara bersih (nett) dengan
liabilitas kas dalam SFT dan tagihan kas dalam SFT
28 - -
Average value of the gross carrying amount of Securities Financing Transactions (SFT)
assets, after adjustment for sale accounting transactions, calculated net of cash liabilities in
SFT and cash receivables in SFT.
Nilai akhir triwulan laporan dari nilai tercatat aset SFT secara gross, setelah penyesuaian
untuk transaksi akuntansi penjualan (sale accounting transaction) yang dihitung secara
29 bersih (nett) dengan liabilitas kas dalam SFT dan tagihan kas dalam SFT - -
Quarter-end value of the gross carrying amount of SFT assets, after adjustment for sale
accounting transactions, calculated net of cash liabilities in SFT and cash receivables in SFT.
Total Eksposur, termasuk dampak dari penyesuaian terhadap pengecualian sementara
atas penempatan giro pada Bank Indonesia dalam rangka memenuhi ketentuan giro wajib
minimum (jika ada), yang telah memasukkan nilai rata-rata dari nilai tercatat aset SFT secara
30 gross sebagaimana dimaksud dalam baris 28 - -
Total Exposure, including the impact of adjustments for temporary exemption of demand
deposits placed with Bank Indonesia to meet statutory reserve requirements (if any),
incorporating the average value of gross SFT assets as referred to in line 28.
Total Eksposur, tidak termasuk dampak dari penyesuaian terhadap pengecualian sementara
atas penempatan giro pada Bank Indonesia - 46 - Keterangan Periode T T-1 dalam rangka
memenuhi ketentuan giro wajib minimum (jika ada), yang telah memasukkan nilai rata-rata
30a dari nilai tercatat aset SFT secara gross sebagaimana dimaksud dalam baris 28 - -
Total Exposure, excluding the impact of adjustments for temporary exemption of demand
deposits placed with Bank Indonesia to meet statutory reserve requirements (if any),
incorporating the average value of gross SFT assets as referred to in line 28.
Nilai Rasio Pengungkit, termasuk dampak dari penyesuaian terhadap pengecualian
sementara atas penempatan giro pada Bank Indonesia dalam rangka memenuhi ketentuan
giro wajib minimum (jika ada), yang telah memasukkan nilai rata-rata dari nilai tercatat aset
31 SFT secara gross sebagaimana dimaksud dalam baris 28 - -
Leverage Ratio, including the impact of adjustments for temporary exemption of demand
deposits placed with Bank Indonesia to meet statutory reserve requirements (if any),
incorporating the average value of gross SFT assets as referred to in line 28.
Nilai Rasio Pengungkit, tidak termasuk dampak dari penyesuaian terhadap pengecualian
sementara atas penempatan giro pada Bank Indonesia dalam rangka memenuhi ketentuan
giro wajib minimum (jika ada), yang telah memasukkan nilai rata-rata dari nilai tercatat aset
31a SFT secara gross sebagaimana dimaksud dalam baris 28 - -
Leverage Ratio, excluding the impact of adjustments for temporary exemption of demand
deposits placed with Bank Indonesia to meet statutory reserve requirements (if any),
incorporating the average value of gross SFT assets as referred to in line 28.
Analisis Kualitatif
Qualitative Analysis
Bank memiliki tingkat Rasio Pengungkit yang sangat memadai The Bank maintained a highly adequate Leverage Ratio level.
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PT Bank Mandiri Taspen
Risiko Kredit
Credit Risk
Risiko kredit merupakan risiko yang terjadi akibat kegagalan Credit risk is the risk arising from the failure of debtors and/
debitur dan/atau pihak lain dalam memenuhi kewajibannya or other counterparties to fulfill their obligations to the Bank.
kepada Bank. Dalam rangka mengelola risiko dimaksud, In managing such risk, the Bank performs both quantitative
Bank melakukan pengukuran terhadap risiko kredit atas and qualitative assessments of credit risk across its existing
portofolio yang ada secara kuantitatif maupun kualitatif, guna portfolio, in order to minimize potential losses resulting from
meminimalkan potensi kerugian akibat tidak terpenuhinya non-fulfillment of credit repayment obligations, both at the
kewajiban pembayaran kredit, baik pada level debitur individual individual debtor level and at the overall portfolio level.
maupun pada level portofolio secara keseluruhan.
Pengungkapan Kualitatif Umum (CRA)
General Qualitative Disclosure (CRA)
Tabel Pengungkaapan Informasi Kualitatif terkait Risiko Kredit secara Umum (CRA)
Table of Qualitative Disclosure on General Credit Risk (CRA)
Analisis Kualitatif
Qualitative Analysis
1. Model bisnis Bank Mandiri Taspen tercermin dalam komponen The Bank Mandiri Taspen business model is reflected in the credit
profil Risiko Kredit Bank. Saat ini Bank Mandiri Taspen memiliki risk profile component of the Bank. Currently, Bank Mandiri Taspen
portofolio pada Kredit serta Surat Berharga. Dari sisi kredit, Bank maintains a portfolio consisting of loans and securities. From the lending
saat ini fokus pada bisnis pensiun. Selanjutnya pada portofolio perspective, the Bank focuses on the pension business segment. In
Surat Berharga, Bank memiliki Surat Berharga Negara (SBN) yang addition, within its securities portfolio, the Bank holds Government
memiliki risiko sangat rendah (risk free). Securities (SBN), which are considered to carry very low risk (risk-free).
Berdasarkan segmen kredit, Bank fokus pada bisnis pensiun Based on credit segments, the Bank primarily focuses on the
dimana komposisi segmen pensiun terhadap total kredit sebesar pension business, where the pension segment accounts for 98.61%
98.61%. Berdasarkan portofolionya, sebagian besar portofolio of total loans. In terms of portfolio composition, the majority of the
Bank juga pada Kredit Pensiun & Pegawai sebesar 98.32%. Bank’s portfolio is also concentrated in Pensioner and Employee
Selanjutnya berdasarkan sektor ekonomi, sebesar 24.12% kredit Loans at 98.32%. Furthermore, by economic sector, 24.12% of the
Bank merupakan kredit dengan sektor ekonomi Rumah Tangga. Bank’s loan portfolio is allocated to the Household sector.
Kualitas portofolio yang dimiliki Bank sangat baik. Hal ini The Bank’s portfolio quality remains strong, as reflected by a Non-
ditunjukkan dengan besarnya NPL yang terjaga di angka 0.63% Performing Loan (NPL) ratio of 0.63% and a Loan at Risk (LAR)
dan LAR di angka 1.12%. Bank memiliki beberapa strategi yang ratio of 1.12%. The Bank has implemented several risk mitigation
dilakukan sebagai bentuk mitigasi risiko antara lain: strategies, including:
- Bank telah melakukan monitoring secara harian, mingguan, - The Bank has conducted daily, weekly, and monthly monitoring
maupun bulanan atas portofolio kredit Bank yang disampaikan of its loan portfolio, which is reported to Management.
kepada Manajemen.
- Bank secara rutin telah melakukan evaluasi atas profil debitur - The Bank has routinely evaluated the profile of deceased debtors
meninggal dunia sebagai acuan dalam melakukan evaluasi as a reference in assessing the Risk Acceptance Criteria (RAC) of
terhadap Risk Acceptance Criteria (RAC) produk perkreditan. credit products.
- Bank secara berkala melakukan evaluasi atas parameter - The Bank periodically reviews health verification parameters to
verifikasi Kesehatan tersebut agar semakin sensitif dalam enhance the sensitivity of customer selection.
melakukan seleksi nasabah.
- Bank melakukan evaluasi pembentukan CKPN secara berkala, - The Bank conducts periodic evaluations of Expected Credit
selanjutnya membentuk tambahan pencadangan risiko yang Loss (ECL) provisioning and establishes additional provisions to
cukup untuk meng-cover portofolio yang berpotensi risiko tinggi. adequately cover high-risk exposures.
- Bank telah menetapkan Trigger Level terkait kualitas aset pada - The Bank has established Trigger Levels related to asset quality
risiko kredit. for credit risk.
- Bank melakukan rekonsiliasi premi harian untuk memastikan data - The Bank performs daily premium reconciliation to ensure
penutupan pertanggungan sesuai antara bank dengan asuransi. consistency of coverage data between the Bank and insurance
Rekonsiliasi data klaim dilakukan secara bulanan disertai Berita providers. Claim data reconciliation is conducted monthly with
Acara (BA), selanjutnya Bank mengirimkan surat tagihan sesuai formal minutes of meeting (MoM), followed by billing letters
hasil rekonsiliasi kepada asuradur untuk memastikan seluruh to insurers based on reconciliation results to ensure all claims
klaim yang diajukan bank dapat dibayarkan. submitted by the Bank are duly paid.
- Bank telah menambah rekanan asuransi jiwa baru sebagai - The Bank has added new life insurance partners as part of a
strategi agar penutupan asuransi tidak terkonsentrasi. strategy to avoid concentration risk in insurance coverage.
- Bank melakukan evaluasi atas kinerja keuangan asuradur secara - The Bank conducts semi-annual evaluations of insurance
semesteran melalui Tim Akreditasi Rekanan (TAR), untuk partners’ financial performance through the Partner
memastikan kesehatan keuangan asuradur dapat meng-cover Accreditation Team (PAT) to ensure their financial soundness is
risiko Bank. sufficient to cover the Bank’s risk exposure.
- Bank juga melakukan Benchmark dengan Perusahaan Induk - The Bank also conducts benchmarking with its Parent Company
terkait evaluasi atas kinerja asuransi rekanan untuk mendorong regarding insurance partner performance evaluation to
percepatan penyelesaian klaim asuransi. accelerate claim settlement processes.
2025 Annual Report 329
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Analisis Kualitatif
Qualitative Analysis
2. Bank menetapkan Kebijakan Manajemen Risiko yang mencakup The Bank has established a Risk Management Policy covering risk
kegiatan identifikasi risiko, pengukuran risiko, pemantauan risiko identification, risk measurement, risk monitoring, and risk control
dan pengendalian risiko. Pengelolaan Risiko Kredit secara umum activities. Credit Risk management is generally applied at both
diterapkan pada tingkat transaksional maupun tingkat portofolio transactional and portfolio levels, as follows
sebagai berikut:
A. Pengelolaan Risiko Kredit pada Tingkat Transaksional A. Credit Risk Management at Transactional Level
Salah satu penerapan kebijakan manajemen risiko diterapkan One of the implementations of the risk management policy
saat pelaksanaan proses akuisisi kredit, yaitu implementasi is applied during the credit acquisition process through the
four-eyes principle. Penerapan prinsip tersebut adalah bahwa implementation of the four-eyes principle. Under this principle,
setiap proses pengambilan keputusan kredit melibatkan each credit decision-making process involves both the
business unit dan risk management unit secara independen business unit and the risk management unit independently to
untuk memperoleh keputusan yang obyektif, pada tahapan ensure an objective decision. At this stage, both units conduct
ini business unit dan risk management unit melakukan proses credit risk identification for each managed account.
identifikasi risiko kredit untuk setiap account yang dikelola.
Mekanisme pengambilan keputusan kredit dilakukan melalui The credit approval mechanism is conducted through the
Rapat Komite Kredit (Credit Committee) menggunakan Nota Credit Committee Meeting (Credit Committee) based on the
Analisa Kredit (NAK) oleh pejabat Pemegang Kewenangan Credit Analysis Memorandum (CAM), executed by authorized
Memutus Kredit dari business unit dan risk approval yang credit approving officers from the business unit and risk
memiliki kompetensi, kemampuan dan integritas. Bank juga approval function, who possess the required competency,
mengimplementasikan application scoring pada tools Loan capability, and integrity. The Bank also implements application
Origination System (LOS) untuk melakukan akuisisi kredit scoring through the Loan Origination System (LOS) to support
segmen mikro dan pensiunan. credit acquisition for micro and pension segments.
Bank secara periodik melakukan review terhadap ketentuan The Bank periodically reviews credit provisions and product
kredit & produk, menyusun Risk Acceptance Criteria (RAC) dan frameworks, develops Risk Acceptance Criteria (RAC), and
melakukan analisis risiko dari seluruh produk Bank. conducts risk analysis across all Bank products.
Selanjutnya untuk meningkatkan kompetensi SDM para Furthermore, to enhance the competency of credit approving
pejabat Pemegang Kewenangan Memutus Kredit, maka Bank officers, the Bank conducts structured assessment and
dari sisi people development melakukan assesment & training training programs as part of its people development initiative.
dimana setiap pemilik limit kewenangan (pemutus kredit) Each authorized credit approver must undergo a qualification
harus melalui serangkaian proses yang telah dirancang untuk process before being granted approval authority. This
memperoleh kewenangan memutus kredit. Proses tersebut process begins with competency testing, followed by periodic
dimulai dengan uji kompetensi, selanjutnya melakukan review performance reviews of credit approvers based on the quality
terhadap pemutus kredit dimana setiap pemutus kredit secara of approved loans. The results of these reviews serve as
periodik akan di-review untuk mengetahui kualitas debitur the basis for increasing or revoking credit approval limits.
yang sudah diberikan kredit. Hasil review tersebut juga akan Accordingly, the credit granting process is carried out in a more
menjadi dasar kenaikan limit kewenangan maupun pencabutan comprehensive and prudent manner.
limit kewenangan memutus kredit. Dengan demikian, proses
pemberian kredit menjadi lebih komprehensif dan hati-hati.
B. Pengelolaan Risiko Kredit pada Tingkat Portofolio B. Credit Risk Management at Portfolio Level
Pada tingkat portofolio dilakukan proses pemantauan At the portfolio level, credit monitoring is conducted after loan
portofolio kredit setelah kredit tersebut dicairkan. Monitoring disbursement. Portfolio monitoring is carried out regularly as
portofolio dilakukan secara rutin sebagai bentuk awareness part of management awareness of credit risk management
manajemen terhadap pengelolaan risiko kredit melalui forum through the Risk Threshold Trigger and Action (RTTA) forum.
Risk Threshold Trigger and Action (RTTA).
Dalam rangka menjaga kualitas portofolio, Bank akan To maintain portfolio quality, the Bank implements a stop
menerapkan kebijakan stop booking untuk produk kredit yang booking policy for credit products with increasing risk levels.
memiliki tingkat risiko yang cenderung meningkat. Selain itu In addition, the Bank applies an exit strategy to prevent the
Bank menerapkan strategi exit dalam rangka pencegahan increase of non-performing loans (NPL).
peningkatkan NPL.
Dalam rangka memenuhi ketentuan dalam Surat Edaran In compliance with Financial Services Authority (OJK) Circular
Otoritas Jasa Keuangan, nomor 24 /SEOJK.03/2021 tentang Letter No. 24/SEOJK.03/2021 regarding the calculation of Risk-
Perhitungan Aset Tertimbang Menurut Risiko untuk Risiko Weighted Assets (RWA) for credit risk using the Standardized
Kredit dengan Menggunakan Pendekatan Standar bagi Bank Approach for Commercial Banks, the Bank has implemented
Umum, bank telah melakukan perhitungan ATMR risiko kredit RWA credit risk calculations using the Standardized Approach.
dengan menggunakan pendekatan standar (Standardized
Approach).
Bank juga telah menetapkan limit appetite risiko kredit, dengan The Bank has also established a credit risk appetite limit
metode survey yang dilakukan berdasarkan data historis using a survey-based methodology derived from five years of
5 tahun dituangkan dalam ketentuan internal bank yaitu historical data, which has been incorporated into the Bank’s
Kebijakan Manajemen Risiko PT Bank Mandiri Taspen dan internal policy, namely the Risk Management Policy of PT Bank
dimonitor secara bulanan. Mandiri Taspen, and is monitored on a monthly basis.
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PT Bank Mandiri Taspen
Analisis Kualitatif
Qualitative Analysis
3. Pengelolaan manajemen risiko untuk Risiko Kredit diterapkan sesuai dengan Struktur Organisasi Manajamen Risiko sebagai berikut:
Credit risk management is implemented in accordance with the Risk Management Organizational Structure as follows:
Direktorat Finance, Risk & Operations
Divisi Risk Management
Finance, Risk & Operations
Risk Management
Market, Liquidity Risk & IT, Product Delivery &
Credit & Portfolio Risk Operational Risk
Data Analytics Fraud Risk
Asset & Liabilities Business & IT & Product
Credit Risk
Management Technology Delivery Risk
Enterprise Risk Operations & Digital
Data Analyst
Management Support Transformation
Middle Office Fraud Risk
Pelaksana Pelaksana Pelaksana Pelaksana
Executor Executor Executor Executor
Directorat Division Department Team
Sesuai dengan struktur organisasi tersebut, saat ini Divisi Risk Based on the organizational structure, the Risk Management
Management memiliki 4 (empat) Departemen yang fokus pada Division currently consists of four (4) departments, each focusing
tugas dan tanggungjawab masing-masing, yaitu terdiri dari on its respective duties and responsibilities, namely the Credit &
Departemen Credit & Portfolio Risk, Departemen Market, Liquidity Portfolio Risk Department, Market, Liquidity Risk & Data Analytics
Risk & Data Analytics, Departemen Operational Risk, serta Department, Operational Risk Department, and IT, Product
Departemen IT, Produk Delivery & Fraud Risk. Delivery & Fraud Risk Department.
Dalam pengelolaan manajemen risiko untuk Risiko Kredit juga Within credit risk management, there is also a Procedure Review
terdapat fungsi Procedure Review yaitu tim yang berperan aktif function, which serves as an active team responsible for reviewing
sebagai reviewer atas ketentuan-ketentuan terkait perkreditan credit-related policies and provisions established by Bank Mandiri
yang ditetapkan oleh Bank Mandiri Taspen. Taspen.
Dalam rangka memperoleh gambaran risiko secara menyeluruh In order to obtain a comprehensive and continuous risk overview,
dan berkelanjutan, Bank Mandiri Taspen menyusun Laporan Profil Bank Mandiri Taspen prepares a Risk Profile Report that reflects
Risiko yang menggambarkan risiko yang melekat dalam kegiatan inherent risks in the Bank’s business activities and the quality of
bisnis bank (inherent risk) dan kualitas penerapan manajemen risk management implementation (KPMR) across eight (8) types of
risiko (KPMR) untuk 8 (delapan) jenis risiko (risiko kredit, pasar, risk, namely credit, market, operational, liquidity, legal, strategic,
operasional, likuiditas, hukum, strategi, reputasi dan kepatuhan). reputational, and compliance risk. The preparation of this report
Dalam penyusunannya melibatkan seluruh unit kerja yang tugas involves all work units whose duties and responsibilities have
dan tanggungjawabnya telah diatur dalam Surat Keputusan Group been defined under the Group-in-Charge Decree. The Group-in-
in Charge. Group in Charge melakukan evaluasi atas Metode Self Charge performs an evaluation of the Risk Profile Self-Assessment
Assesment penilaian Profil Risiko, dimana hasil evaluasi tersebut methodology, and the results of such evaluation serve as the basis
akan dijadikan sebagai dasar penilaian profil risiko 1 tahun kedepan. for the risk profile assessment for the subsequent one-year period.
Penetapan penilaian risiko mengacu kepada rule rating yang telah The risk rating determination is based on an established rating
ditetapkan, adapun metode yang digunakan dalam penyusunan rule, where the Risk-Based Bank Rating (RBBR) methodology
rule rating RBBR menggunakan analisia data historis dan peers incorporates historical data analysis, peer comparison
(perusahaan pesaing), maupun expert judgement yang diyakini (benchmarking against peer institutions), and expert judgment,
memberikan hasil perhitungan yang lebih detail. which is considered to provide a more comprehensive and detailed
assessment.
2025 Annual Report 331
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Analisis Kualitatif
Qualitative Analysis
Risk
Oversight
DEWAN
KOMISARIS PEMANTAU RISIKO, REMUNERASI
BOARD OF DAN NOMINASI
COMMISSIONERS AUDIT COMMITTEE
MONITORING RISK, REMUNERATION
AND NOMINATION
Risk Policy & Management
DEWAN DIREKSI INTERNAL
EXECUTIVE Komite Manajemen Risiko (KMR) - Dir. FRO Pengelolaan Risiko AUDIT UNIT
Risk Management Committee (RMC) - Dir. FRO Risk Management
COMMITTEE INTERNAL
BOARD OF AUDIT UNIT
DIRECTORS Komite Kebijakan Perkreditan (KPR) - Dir. Utama Kredit dan Penetapan Limit
Credit Policy Committee (CPC) - Dir. Utama Credit and Setting Limits
EXECUTIVE
COMMITTEE
Asset Liabilities Committee (ALC) - Dir. Utama
Pricing & Likuidity
Asset Liabilities Committee (ALC) - Dir. Utama
Risk Identification, Measurement, Mitigation, Control
UNIT BISNIS,
SEGMEN, PRODUK,
WILAYAH BUSINESS UNIT RISK UNIT COMPLIANCE
BUSINESS UNIT,
SEGMENT, Risk Risk Independent
PRODUCT, Taking Control Compliance Assurance
REGION
Bank Mandiri Taspen juga menerapkan pengelolaan manajemen Bank Mandiri Taspen also implements comprehensive credit risk
risiko untuk Risiko Kredit secara menyeluruh, yang ikut melibatkan management, involving both the Board of Commissioners and the
jajaran Dewan Komisaris serta Dewan Direksi dalam pelaksanaan Board of Directors in the supervisory function.
fungsi pengawasan.
4. Hubungan antara fungsi manajemen Risiko Kredit, pengendalian The relationship between Credit Risk management, risk control,
risiko, kepatuhan, dan audit internal tercermin dalam penerapan compliance, and internal audit functions is reflected in the
pendekatan Three Lines of Defense. Hal ini merupakan upaya implementation of the Three Lines of Defense approach. This
dalam peningkatan efektivitas proses manajemen risiko kredit dan serves as an effort to enhance the effectiveness of the credit risk
budaya manajemen risiko ke seluruh jajaran organisasi Bank, yang management process and embed a risk management culture across
dapat dilihat pada gambar berikut: all levels of the Bank’s organization, as illustrated below:
3rd line of Defense Internal
Audit
Risk Management;
2nd line of Defense
Compliance
Risk Business Control;
1st line of Defense
All Business Units / Front liners
332 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Analisis Kualitatif
Qualitative Analysis
A. Pemilik Risiko (Risk Owner) / All Business Units A. Risk Owner / All Business Units
Unit yang melakukan aktivitas operasional dan bisnis Bank, Units conducting the Bank’s operational and business activities
berada di garis depan dan bertindak sebagai pertahanan lapis serve as the frontline and act as the first line of defense.
pertama.
Unit ini diharapkan memastikan adanya lingkungan These units are expected to ensure a conducive control
pengendalian yang kondusif, menerapkan kebijakan environment, fully implement established risk management
manajemen risiko yang telah ditetapkan secara penuh policies with due consideration of risk factors in all decisions
kesadaran dengan mempertimbangkan faktor risiko dalam and actions, and demonstrate effective internal controls,
keputusan dan tindakan yang dilakukan, serta mampu monitoring, and transparency over the effectiveness of such
menunjukkan adanya pengendalian internal yang efektif, controls.
pemantauan & transparansi terhadap efektivitas pengendalian
internal tersebut.
B. Satuan Kerja Manajemen Risiko (SKMR), Satuan Kerja B. Risk Management Work Unit (SKMR), Compliance Work Unit
Kepatuhan (SKK) dan Unit Kerja Risk Business Control (SKK), and Risk Business Control Unit
Pertahanan lapis kedua di mana unit ini diharapkan untuk These functions represent the second line of defense,
bertanggung jawab dalam mengembangkan dan memantau responsible for developing and monitoring the overall
implementasi manajemen risiko dan kepatuhan Bank secara implementation of the Bank’s risk management and compliance
keseluruhan serta melakukan pengawasan, pemantauan, dan framework, as well as performing oversight, monitoring, and
pelaporan risiko-risiko Bank. reporting of the Bank’s risk exposures.
C. Satuan Kerja Audit Intern (SKAI) C. Internal Audit Work Unit (SKAI)
Pertahanan lapis ketiga yang bersifat independen terhadap This function represents the third line of defense and operates
fungsi-fungsi lainnya dan diharapkan melakukan review dan independently from other functions. It is responsible for
evaluasi terhadap aktivitas operasional dan bisnis Bank dan reviewing and evaluating the Bank’s operational and business
implementasi risiko secara keseluruhan serta memastikan activities, as well as overall risk implementation, and ensuring
bahwa pertahanan lapis pertama dan kedua berjalan sesuai that both the first and second lines of defense operate in
dengan ketentuan yang berlaku. accordance with applicable regulations.
5. Dalam menjalankan fungsi pengawasan Dewan Direksi dan Dewan In carrying out the supervisory function of the Board of Directors
Komisaris, Bank memiliki media pelaporan sebagai berikut: and the Board of Commissioners, the Bank has established the
following reporting channels:
A. Komite Pemantau Risiko A. Risk Monitoring Committee
Komite Pemantau Risiko berfungsi sebagai media pelaporan The Risk Monitoring Committee serves as a reporting platform
informasi-informasi terkait perkembangan perkreditan Bank for information related to the development of the Bank’s
lending activities.
B. Risk Management Committee
B. Komite Manajemen Risiko The Risk Management Committee serves as a reporting
Komite Manajemen Risiko berfungsi sebagai media pelaporan platform for information related to the development of lending
informasi-informasi terkait perkembangan perkreditan serta activities and also reports on the credit risk profile.
dilaporkan juga terkait profil risiko kredit.
C. Risk Threshold Trigger and Action (RTTA)
C. Risk Threshold Trigger and Action (RTTA) The Risk Threshold Trigger and Action (RTTA) is a forum used
Risk Threshold Trigger and Action (RTTA) merupakan to discuss credit risk identification, measurement, monitoring,
forum untuk membahas aktivitas identifikasi, pengukuran, and control activities, conducted on a monthly basis. The
pemantauan, dan pengendalian terhadap risiko kredit yang forum establishes key significant parameters that may impact
dilakukan secara bulanan dengan menetapkan beberapa the credit portfolio.
parameter yang signifikan yang dapat berdampak terhadap
portofolio kredit.
D. Credit Portfolio Quality Dashboard
D. Dashboard Kualitas Portofolio Kredit The Credit Portfolio Quality Dashboard is a reporting tool in
Dashboard Kualitas Portofolio Kredit merupakan media the form of a dashboard that is delivered on a daily, weekly, and
pelaporan berupa dashboard yang dilakukan secara harian, monthly basis to the Board of Directors to monitor the quality
mingguan bulanan kepada direksi, untuk memonitor kualitas of the credit portfolio.
portofolio kredit.
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Pengungkapan Kualitas Kredit Atas Aset (CR1)
Disclosure of Credit Quality of Assets (CR1)
Tabel Pengungkapan Kualitas Kredit atas Aset (CR1)
Table of Disclosure of Credit Quality of Assets (CR1)
Bank secara Individu
(dalam jutaan rupiah / in IDR million)
CKPN
Nilai Tercatat Bruto CKPN
CKPN Allowance for Impairment
Gross Carrying Amount (Pendekatan
Allowance Losses (CKPN) Nilai Bersih
IRB)
for (a+b-c)
Allowance for
Tagihan yang Telah Tagihan yang Belum Impairment Stage 2 dan Impairment
Net Value (a
Jatuh Tempo Jatuh Tempo Losses Stage 3 Stage 1 + b - c)
Losses (IRB
Past Due Not Past Due (CKPN) Stage 2 and Stage 1 Approach)
Receivables Receivable Stage 3
a b c d e f g
Kredit
1 317,632 50,213,084 770,429 212,653 557,776 - 49,760,286
Loans
Surat Berharga
2 - 12,424,901,319 - - - - 12,424,901
Securities
Transaksi Rekening
Administratif
Off-Balance Sheet
3 - 1,137 - - - - 1,137
Transactions
(Administrative
Accounts)
4 Total 317,632 62,639,122 770,429 212,653 557,776 - 62,186,324
Pengungkapan Mutasi Kredit dan Surat Berharga yang Telah Jatuh Tempo (CR2)
Disclosure of Changes in Overdue Loans and Securities (CR2)
Tabel Pengungkapan Mutasi Kredit dan Surat Berharga yang Telah Jatuh Tempo (CR2)
Table of Disclosure of Changes in Overdue Loans and Securities (CR2)
Bank secara Individu
(dalam jutaan rupiah / in IDR million)
a
Kredit dan Surat Berharga yang Telah Jatuh Tempo pada periode pelaporan terakhir
1 248,136
Loans and Securities Past Due at the end of the last reporting period
Kredit dan Surat Berharga yang Telah Jatuh Tempo sejak periode pelaporan terakhir
2 311,902
Loans and Securities that became Past Due since the last reporting period
Kredit dan Surat Berharga yang kembali menjadi tagihan yang belum jatuh tempo
3 11,585
Loans and Securities that have returned to Not Past Due status
Nilai hapus buku
4 143,033
Write-offs
Perubahan lain
5 (87,789)
Other changes
Kredit dan Surat Berharga yang Telah Jatuh Tempo pada akhir periode pelaporan
6 (1+2-3-4+5) 317,632
Loans and Securities Past Due at the end of the reporting period (1 + 2 - 3 - 4 + 5)
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PT Bank Mandiri Taspen
Pengungkapan Kuantitatif Terkait Teknik MRK (CR3)
Quantitative Disclosure Related to CRM Techniques (CR3)
Tabel Pengungkapan Kuantitatif terkait Teknik MRK (CR3)
Table of Quantitative Disclosure Related to CRM Techniques (CR3)
Bank secara Individu
(dalam jutaan rupiah / in IDR million)
Tagihan yang
Dijamin dengan
Tagihan yang
Tagihan yang Garansi, Tagihan yang
Tidak Dijamin Tagihan yang
Dijamin dengan Penjaminan Dijamin dengan
dengan Teknik Dijamin dengan
Teknik MRK dan/atau Derivatif Kredit
MRK Agunan
Receivables Asuransi Kredit Receivables
Receivables Receivables
Covered Receivables Covered
Not Covered Secured by
by CRM Covered by by Credit
by CRM Collateral
Techniques Guarantees, Derivatives
Techniques
Sureties, and/or
Credit Insurance
a b c d e
Kredit
1 49,686,164 74,122 - - -
Loans
Surat Berharga
2 12,424,901,319 - - - -
Securities
3 Total 62,111,065 74,122 - - -
Kredit dan Surat Berharga yang
4 Telah Jatuh Tempo 317,632 - - - -
Loans and Securities Past Due
Pengungkapan Eksposur Risiko Kredit dan Dampak Teknik MRK (CR4)
Disclosure of Credit Risk Exposures and the Impact of CRM Techniques (CR4)
Tabel Pengungkapan Eksposur Risiko Kredit dan Dampak Teknik MRK (CR4)
Table of Disclosure of Credit Risk Exposures and the Impact of CRM Techniques (CR4)
Bank secara Individu
(dalam jutaan rupiah / in IDR million)
Tagihan Bersih Sebelum Tagihan Bersih Setelah
Penerapan FKK dan Teknik MRK penerapan FKK dan Teknik MRK ATMR dan Rata-Rata Bobot
Net Exposures Before Net Exposures After Application Risiko
Application of Credit Conversion of Credit Conversion Factor Risk-Weighted Assets (RWA)
Factor (CCF) and Credit Risk (CCF) and Credit Risk Mitigation and Average Risk Weight
Mitigation (CRM) Techniques (CRM) Techniques
Kategori Portofolio
Laporan Posisi Laporan Posisi Rata-Rata
Portfolio Categories
Keuangan Keuangan Bobot Risiko
Statement Statement (e/(c+d))
TRA TRA ATMR
of Financial of Financial Average Risk
Position Position Weight (e / (c
(Balance Sheet) (Balance Sheet) + d))
a b c d e f
Tagihan kepada Pemerintah
1 20,248,468 - 20,248,468 - - 0%
Claims on Governments
Tagihan kepada Entitas Sektor
2 Publik - - - - - 0%
Claims on Public Sector Entities
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Tagihan Bersih Sebelum Tagihan Bersih Setelah
Penerapan FKK dan Teknik MRK penerapan FKK dan Teknik MRK ATMR dan Rata-Rata Bobot
Net Exposures Before Net Exposures After Application Risiko
Application of Credit Conversion of Credit Conversion Factor Risk-Weighted Assets (RWA)
Factor (CCF) and Credit Risk (CCF) and Credit Risk Mitigation and Average Risk Weight
Mitigation (CRM) Techniques (CRM) Techniques
Kategori Portofolio
Laporan Posisi Laporan Posisi Rata-Rata
Portfolio Categories
Keuangan Keuangan Bobot Risiko
Statement Statement (e/(c+d))
TRA TRA ATMR
of Financial of Financial Average Risk
Position Position Weight (e / (c
(Balance Sheet) (Balance Sheet) + d))
a b c d e f
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 - - - - - 0%
Claims on Multilateral
Development Banks and
International Institutions
Tagihan kepada Bank
4 74,756 - 74,756 - 14,951 20%
Claims on Banks
Tagihan kepada Perusahaan
Efek dan Lembaga Jasa
Keuangan Lain 1)
- - - - - 0%
Claims on Securities Companies
and Other Financial Services
Institutions 1)
Tagihan berupa Covered Bond
5 - - - - - 0%
Covered Bond Exposures
Tagihan kepada Korporasi -
Eksposur Korporasi Umum 2)
6 98,752 - 98,752 - 98,752 100%
Corporate Exposures – General
Corporate Exposures 2)
Tagihan kepada perusahaan
efek dan lembaga jasa keuangan
lain 3)
- - - - - 0%
Claims on Securities Companies
and Other Financial Services
Institutions 3)
Eksposur Pembiayaan Khusus 4)
Specialised Lending Exposures - - - - - 0%
4)
Tagihan berupa Surat Berharga/
Piutang Subordinasi, Ekuitas,
7 dan Instrumen Modal Lainnya - - - - - 0%
Subordinated Debt, Equity, and
Other Capital Instruments
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
8 10,904,181 1,137 10,830,059 455 8,122,885 75%
Claims on Micro, Small
Enterprises and Retail Portfolios
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PT Bank Mandiri Taspen
Tagihan Bersih Sebelum Tagihan Bersih Setelah
Penerapan FKK dan Teknik MRK penerapan FKK dan Teknik MRK ATMR dan Rata-Rata Bobot
Net Exposures Before Net Exposures After Application Risiko
Application of Credit Conversion of Credit Conversion Factor Risk-Weighted Assets (RWA)
Factor (CCF) and Credit Risk (CCF) and Credit Risk Mitigation and Average Risk Weight
Mitigation (CRM) Techniques (CRM) Techniques
Kategori Portofolio
Laporan Posisi Laporan Posisi Rata-Rata
Portfolio Categories
Keuangan Keuangan Bobot Risiko
Statement Statement (e/(c+d))
TRA TRA ATMR
of Financial of Financial Average Risk
Position Position Weight (e / (c
(Balance Sheet) (Balance Sheet) + d))
a b c d e f
Kredit Beragun Properti
9 - - - - - 0%
Property-Backed Loans
Kredit Beragun Properti Rumah
Tinggal yang Pembayarannya
Tidak Bergantung Secara
Material pada Arus Kas Properti 51,279 - 51,279 - 16,969 33%
Residential Property-Backed
Loans not materially dependent
on property cash flows
Kredit Beragun Properti Rumah
Tinggal yang Pembayarannya
Bergantung Secara Material
pada Arus Kas Properti - - - - - 0%
Residential Property-Backed
Loans materially dependent on
property cash flows
Kredit Beragun Properti
Komersial yang Pembayarannya
Tidak Bergantung Secara
Material pada Arus Kas Properti - - - - - 0%
Commercial Property-Backed
Loans not materially dependent
on property cash flows
Kredit Beragun Properti
Komersial yang Pembayarannya
Bergantung Secara Material
pada Arus Kas Properti - - - - - 0%
Commercial Property-Backed
Loans materially dependent on
property cash flows
Kredit Pengadaan Tanah,
Pengolahan Tanah, dan
Konstruksi - - - - - 0%
Land Acquisition, Development,
and Construction Financing
Tagihan yang Telah Jatuh Tempo
10 160,459 - 160,459 - 160,211 100%
Past Due Exposures
Aset Lainnya
11 1,050,744 - 1,050,744 - 897,751 85%
Other Assets
12 Total 32,588,639 1,137 32,514,517 455 9,311,520 29%
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Pengungkapan Eksposur Berdasarkan Kelas Aset dan Bobot Risiko (CR5)
Disclosure of Exposures by Asset Class and Risk Weight (CR5)
Tabel Pengungkapan Eksposur berdasarkan Kelas Aset dan Bobot Risiko (CR5)
Table of Disclosure of Exposures by Asset Class and Risk Weight (CR5)
Bank secara Individu
(dalam jutaan rupiah / in IDR million)
Kategori Tagihan Bersih Setelah FKK dan
Portofolio Lainnya Teknik MRK
0% 20% 50% 100% 150%
Portfolio Others Net Exposure After Application of
Categories CCF and CRM Techniques
Tagihan kepada
Pemerintah
1 20,248,468 - - - - - 20,248,468
Claims on
Governments
Kategori Tagihan Bersih Setelah FKK dan
Portofolio Lainnya Teknik MRK
20% 50% 100% 150%
Portfolio Others Net Exposure After Application of
Categories CCF and CRM Techniques
Tagihan kepada
Entitas Sektor
2 Publik - - - - - -
Claims on Public
Sector Entities
Kategori Tagihan Bersih Setelah FKK dan
Portofolio Lainnya Teknik MRK
0% 20% 30% 50% 100% 150%
Portfolio Others Net Exposure After Application of
Categories CCF and CRM Techniques
Tagihan
kepada Bank
Pembangunan
Multilateral
dan Lembaga
Internasional
3
Claims on
- - - - - - - -
Multilateral
Development
Banks and
International
Institutions
Kategori Tagihan Bersih Setelah FKK dan
Portofolio Lainnya Teknik MRK
20% 30% 40% 50% 75% 100% 150%
Portfolio Others Net Exposure After Application of
Categories CCF and CRM Techniques
Tagihan kepada
4 Bank 74,756 - - - - - - - 74,756
Claims on Banks
Tagihan kepada
Perusahaan Efek
dan Lembaga
Jasa Keuangan
Lain 1)
Claims on - - - - - - - - -
Securities
Companies and
Other Financial
Services
Institutions 1)
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PT Bank Mandiri Taspen
Kategori Tagihan Bersih Setelah FKK dan
Portofolio Lainnya Teknik MRK
10% 15% 20% 25% 35% 50% 100%
Portfolio Others Net Exposure After Application of
Categories CCF and CRM Techniques
Tagihan berupa
Covered Bond
5 - - - - - - - - -
Covered Bond
Exposures
Tagihan Bersih Setelah FKK
Kategori
dan Teknik MRK
Portofolio Lainnya
20% 50% 65% 5) 75% 80% 85% 100% 130% 150% Net Exposure After
Portfolio Others
Application of CCF and CRM
Categories
Techniques
Tagihan kepada
Korporasi
Umum 2)
Corporate
6 - - - - - - 98,752 - - - 98,752
Exposures
– General
Corporate
Exposures 2)
Tagihan kepada
perusahaan efek
dan lembaga
jasa keuangan
lain 3)
Claims on - - - - - - - - -
Securities
Companies and
Other Financial
Services
Institutions 3)
Eksposur
Pembiayaan
Khusus 4)
- - - - - - - - -
Specialised
Lending
Exposures 4)
Kategori Tagihan Bersih Setelah FKK dan
Portofolio Lainnya Teknik MRK
100% 150% 250% 400% 5)
Portfolio Others Net Exposure After Application of
Categories CCF and CRM Techniques
Tagihan berupa
Surat Berharga/
Piutang
Subordinasi,
Ekuitas, dan
7 Instrumen Modal - - - - - -
Lainnya
Subordinated
Debt, Equity, and
Other Capital
Instruments
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Kategori Tagihan Bersih Setelah FKK dan
Portofolio Lainnya Teknik MRK
45% 75% 85% 100%
Portfolio Others Net Exposure After Application of
Categories CCF and CRM Techniques
Tagihan kepada
Usaha Mikro,
Usaha Kecil, dan
Portofolio Ritel
8 - 10,061,624 - - - 9,940,952
Claims on
Micro, Small
Enterprises and
Retail Portfolios
Kategori Portofolio
0% 5) 20% 25% 30% 35% 40% 45% 50% 60%
Portfolio Categories
Kredit Beragun Properti
9 - 12,453 6,261 12,381 - 9,392 - 10,561 -
Property-Backed Loans
Kredit Beragun Properti Rumah Tinggal yang
Pembayarannya Tidak Bergantung Secara
Material pada Arus Kas Properti - 12,453 6,261 12,381 9,392 10,561
Residential Property-Backed Loans not materially
dependent on property cash flows
tanpa pendekatan pembagian kredit5)
- - - - - -
without credit segmentation approach 5)
dengan menggunakan pendekatan
pembagian kredit (dijamin)5)
-
with credit segmentation approach (secured)
5)
dengan menggunakan pendekatan
pembagian kredit (dijamin)5)
- - - - -
with credit segmentation approach (secured)
5)
Kredit Beragun Properti Rumah Tinggal yang
Pembayarannya Bergantung Secara Material
pada Arus Kas Properti - - - -
Residential Property-Backed Loans materially
dependent on property cash flows
Kredit Beragun Properti Komersial yang
Pembayarannya Tidak Bergantung Secara
Material pada Arus Kas Properti - - - - - -
Commercial Property-Backed Loans not
materially dependent on property cash flows
tanpa pendekatan pembagian kredit5)
- - - - - -
without credit segmentation approach 5)
dengan menggunakan pendekatan
pembagian kredit (dijamin)5)
-
with credit segmentation approach (secured)
5)
dengan menggunakan pendekatan
pembagian kredit ( dijamin)5)
- - - - -
with credit segmentation approach (secured)
5)
Kredit Beragun Properti Komersial yang
Pembayarannya Bergantung Secara Material
pada Arus Kas Properti
Commercial Property-Backed Loans materially
dependent on property cash flows
Kredit Pengadaan Tanah, Pengolahan Tanah,
dan Konstruksi5)
Land Acquisition, Development, and Construction
Financing 5)
340 Laporan Tahunan 2025
Page 341
PT Bank Mandiri Taspen
Tagihan Bersih Setelah FKK dan
Lainnya Teknik MRK
65%5) 70% 75% 85% 90% 100% 105% 110% 150%
Others Net Exposure After Application of
CCF and CRM Techniques
- 231 - - - - - - - - 51,279
- 231 - - - - - 51,279
- - - - - - - -
- -
- - - - - - -
- - - - - -
- - - - - - -
- -
- -
- - - - - - -
- - - - - -
- - - -
2025 Annual Report 341
Page 342
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Tagihan Bersih Setelah FKK dan
Kategori Portofolio
Lainnya Teknik MRK
Portfolio 50% 100% 150%
Others Net Exposure After Application of
Categories
CCF and CRM Techniques
Tagihan yang
Telah Jatuh
10 tempo 769.00 159,417.00 273.00 - 160,459.00
Past Due
Exposures
Tagihan Bersih Setelah FKK dan
Kategori Portofolio
Lainnya Teknik MRK
Portfolio 0% 20% 100% 150% 1250%5)
Others Net Exposure After Application of
Categories
CCF and CRM Techniques
Aset Lainnya
11 137,382.00 - 879,577.00 - - - 1,016,959.00
Other Assets
Tagihan Bersih Tagihan Bersih
Tagihan Bersih
Laporan Posisi (Setelah pengenaan
TRA (sebelum
Keuangan FKK dan Teknik
Bobot Risiko pengenaan FKK) Rata-Rata FKK
No Net Exposure MRK)
Risk Weight Net Exposure (TRA) Average of CCF
– Statement of Net Exposure (after
before application
Financial Position application of CCF
of CCF
(Balance Sheet) and CRM techniques)
1 < 40% 20,491,701 - - 20,491,701
2 40% -70% 20,953 - - 20,953
3 75% 10,904,181 1,137 40% 10,904,636
4 85% - - - -
5 90% -100% 1,137,746 - 40% 1,137,746
6 105% -130% - - - -
7 150% 273 - - 273
8 250% - - - -
9 400% - - - -
10 1250% - - - -
Total Tagihan Bersih
11 32,554,854 1,137 - 32,555,309
Total Net Exposures
342 Laporan Tahunan 2025
Page 343
PT Bank Mandiri Taspen
Pengungkapan Tambahan Terkait Kualitas Kredit atas Aset (CRB)
Additional Disclosure Related to Credit Quality of Assets (CRB)
Pengungkapan Tambahan terkait Kualitas Kredit atas Aset (CRB)
Additional Disclosure Related to Credit Quality of Assets (CRB)
Analisis Kualitatif
Qualitative Analysis
1. Bank mendefinisikan “Tagihan yang Telah Jatuh Tempo” dan The Bank defines “Past Due Receivables” and “Impaired
"Tagihan yang Mengalami Penurunan Nilai" sesuai dengan SEOJK Receivables” in accordance with SEOJK No. 24/SEOJK.03/2021 as
no 24/SEOJK.03.2021 sebagai berikut: follows:
a. Tagihan yang Telah Jatuh Tempo adalah tagihan yang telah jatuh a. Past Due Receivables are receivables that are more than 90
tempo lebih dari 90 (sembilan puluh) hari, baik atas pembayaran (ninety) days past due, either for principal and/or interest
pokok dan/atau pembayaran bunga, atau tagihan kepada debitur payments, or receivables from debtors in default.
yang wanprestasi.
b. Tagihan yang Mengalami Penurunan Nilai adalah tagihan yang b. Impaired Receivables are receivables identified as impaired,
teridentifikasi mengalami penurunan nilai, yaitu berada pada namely those classified under Stage 2 (underperforming assets)
Stage 2 (aset kurang baik) dan Stage 3 (aset tidak baik). and Stage 3 (non-performing assets).
2. Tagihan yang telah jatuh tempo diklasifikasikan sebagai tagihan Past due receivables are classified as impaired receivables;
yang mengalami penurunan nilai sehingga tidak terdapat tagihan therefore, there are no past due receivables (more than 90 days)
yang telah jatuh tempo (lebih dari 90 hari) yang tidak dianggap that are not considered impaired.
mengalami penurunan nilai.
3. Dalam perhitungan CKPN, Bank menggunakan metode expected In calculating Expected Credit Loss (CKPN), the Bank applies a
loss yang bersifat forward looking yang mewajibkan Bank untuk forward-looking expected loss methodology, which requires the
mengukur estimasi risiko berdasarkan data makroekonomi. Bank to estimate risk based on macroeconomic data. This forward-
Perhitungan pencadangan secara forward looking dimaksudkan looking provisioning approach is intended to enhance the Bank’s
agar Bank lebih siap dalam menghadapi potensi serta skenario dari preparedness in facing potential future macroeconomic conditions
kondisi makroekonomi di masa mendatang. and scenarios.
Secara umum terdapat 3 (tiga) Stage yang dibagi sesuai dengan In general, credit exposures are categorized into three (3) Stages
hasil evaluasi terhadap risiko kredit. Pada Stage 1, Bank mengukur based on credit risk evaluation results. In Stage 1, the Bank
penyisihan kerugian untuk aset keuangan sejumlah kerugian kredit measures loss allowances for financial assets at an amount equal to
ekspektasian 12 (dua belas) bulan. Pada Stage 2 dan Stage 3, Bank 12-month expected credit losses. In Stage 2 and Stage 3, the Bank
mengukur penyisihan kerugian untuk aset keuangan sejumlah measures loss allowances for financial assets at an amount equal to
kredit ekspektasian dihitung sepanjang umur kredit (lifetime). lifetime expected credit losses.
2025 Annual Report 343
Page 344
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Pengungkapan Tagihan Bersih Berdasarkan Wilayah (CRB 1)
Disclosure of Net Claims by Region (CRB 1)
Tabel Pengungkapan Tagihan Bersih Berdasarkan Wilayah (CRB 1)
Table of Disclosure of Net Claims by Region (CRB 1)
Bank secara Individu
Posisi 31 Desember 2025
Position as of 31 December 2025
Kategori Portofolio Tagihan Bersih Berdasarkan Wilayah
No.
Portfolio Categories Net Exposure by Region
Distribution 1 Distribution 2 Distribution 3
Distribution 1 Distribution 2 Distribution 3
a b c d e
Tagihan kepada Pemerintah
1 - - -
Claims on Governments
Tagihan kepada Entitas Sektor Publik
2 - - -
Claims on Public Sector Entities
Tagihan kepada Bank Pembangunan Multilateral dan Lembaga
3 Internasional - - -
Claims on Multilateral Development Banks and International Institutions
Tagihan kepada Bank
4 - - -
Claims on Banks
Tagihan berupa Covered Bond
5 - - -
Covered Bond Exposures
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan Lainnya
6 Claims on Securities Companies and Other Financial Services - - -
Institutions
Tagihan berupa Surat Berharga/Piutang Subordinasi, Ekuitas, dan
7 Instrumen Modal Lainnya - - -
Subordinated Debt Claims, Equity, and Other Capital Instruments
Kredit Beragun Properti Rumah Tinggal
8 2,159 3,164 17,401
Residential Property-Backed Loans
Kredit Beragun Properti Komersial
9 - - -
Commercial Property-Backed Loans
Kredit untuk Pengadaan Tanah, Pengolahan Tanah, dan Konstruksi
10 - - -
Land Acquisition, Development, and Construction Loans
Kredit Pegawai atau Pensiunan
11 6,695,791 5,275,675 4,982,926
Employee or Pension Loans
Tagihan kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel
12 22,527 15,265 27,903
Claims on Micro, Small Enterprises and Retail Portfolios
Tagihan kepada Korporasi
13 3,374 5,470 47,524
Corporate Exposures
Tagihan yang Telah Jatuh Tempo
14 50,772 31,869 33,496
Past Due Exposures
Aset Lainnya
15 - - -
Other Assets
TOTAL 6,774,623 5,331,442 5,109,251
344 Laporan Tahunan 2025
Page 345
PT Bank Mandiri Taspen
(dalam jutaan rupiah / in IDR million)
Posisi 31 Desember 2025
Position as of 31 December 2025
Tagihan Bersih Berdasarkan Wilayah
Net Exposure by Region
Distribution 4 Distribution 5 Distribution 6 Distribution 7 Distribution 8 Distribution 9
Total
Distribution 4 Distribution 5 Distribution 6 Distribution 7 Distribution 8 Distribution 9
f g h i j k l
- - - - - - 20,248,468
- - - - - - -
- - - - - - -
- - - - - - 74,756
- - - - - - -
- - - - - - -
- - - - - - -
2,607 2,826 2,217 14,336 1,936 4,590 51,237
- - - - - - -
- - - - - - -
3,786,906 4,123,118 5,543,808 4,835,794 4,193,618 10,245,925 49,683,561
26,451 12,596 19,536 234,484 3,075 25,400 387,236
4,248 997 7,096 12,553 1,886 7,902 99,978
27,748 23,442 31,445 26,040 30,042 62,777 317,632
- - - - - - 1,050,743
3,847,960 4,162,979 5,604,103 5,123,207 4,230,557 10,346,595 71,913,611
2025 Annual Report 345
Page 346
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Kategori Portofolio
No.
Portfolio Categories
Distribution 1 Distribution 2 Distribution 3
Distribution 1 Distribution 2 Distribution 3
a b m n o
Tagihan kepada Pemerintah
1 - - -
Claims on Governments
Tagihan kepada Entitas Sektor Publik
2 - - -
Claims on Public Sector Entities
Tagihan kepada Bank Pembangunan Multilateral dan Lembaga
3 Internasional - - -
Claims on Multilateral Development Banks and International Institutions
Tagihan kepada Bank
4 - - -
Claims on Banks
Tagihan berupa Covered Bond
5 - - -
Covered Bond Exposures
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan Lainnya
6 Claims on Securities Companies and Other Financial Services - - -
Institutions
Tagihan berupa Surat Berharga/Piutang Subordinasi, Ekuitas, dan
7 Instrumen Modal Lainnya - - -
Subordinated Debt Claims, Equity, and Other Capital Instruments
Kredit Beragun Properti Rumah Tinggal
8 2,319 3,372 14,537
Residential Property-Backed Loans
Kredit Beragun Properti Komersial
9 - - -
Commercial Property-Backed Loans
Kredit untuk Pengadaan Tanah, Pengolahan Tanah, dan Konstruksi
10 - - -
Land Acquisition, Development, and Construction Loans
Kredit Pegawai atau Pensiunan
11 6,213,016 4,892,580 4,509,469
Employee or Pension Loans
Tagihan kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel
12 14,725 7,585 17,175
Claims on Micro, Small Enterprises and Retail Portfolios
Tagihan kepada Korporasi
13 5,551 2,623 30,308
Corporate Exposures
Tagihan yang Telah Jatuh Tempo
14 12,389 3,358 6,635
Past Due Exposures
Aset Lainnya
15 - - -
Other Assets
TOTAL 6,248,000 4,909,519 4,578,124
346 Laporan Tahunan 2025
Page 347
PT Bank Mandiri Taspen
Posisi 31 Desember 2024
Position as of 31 December 2024
Tagihan Bersih Berdasarkan Wilayah
Net Exposure by Region
Distribution 4 Distribution 5 Distribution 6 Distribution 7 Distribution 8 Distribution 9
Total
Distribution 4 Distribution 5 Distribution 6 Distribution 7 Distribution 8 Distribution 9
p q r s t u v
- - - - - - 18,185,493
- - - - - - -
- - - - - - -
- - - - - - 47,978
- - - - - - -
- - - - - - -
- - - - - - -
2,252 1,952 2,040 14,921 1,901 5,038 48,334
- - - - - - -
- - - - - - -
3,367,512 3,746,642 5,095,576 4,674,122 3,820,621 9,475,230 45,794,767
15,656 11,012 17,226 196,060 3,912 14,357 297,707
15,379 998 57,660 16,016 4,359 4,511 148,928
3,204 3,372 5,605 4,019 6,778 17,238 62,599
- - - - - - 1,016,959
3,404,004 3,763,976 5,178,107 4,905,138 3,837,571 9,516,374 65,602,766
2025 Annual Report 347
Page 348
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi (CRB2)
Disclosure of Net Claims by Economic Sector (CRB 2)
Tabel Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi (CRB 2)
Table of Disclosure of Net Claims by Economic Sector (CRB 2)
Bank secara Individu
Tagihan kepada Tagihan kepada
Bank Pembangunan Perusahaan Efek
Tagihan
Multilateral dan Lembaga Jasa
Tagihan kepada Tagihan Tagihan
dan Lembaga Keuangan Lainnya
kepada Entitas kepada berupa
Sektor Ekonomi Internasional Claims on
No. Pemerintah Sektor Publik Bank Covered Bond
Economic Sector Claims on Securities
Claims on Claims on Claims on Covered Bond
Multilateral Companies and
Governments Public Sector Banks Exposures
Development Banks Other Financial
Entities
and International Services
Institutions Institutions
a b c d e f g h
Posisi 31 Desember 2025
Position as of 31 December 2025
Pertanian, Kehutanan dan Perikanan
1 - - - - - -
Agriculture, Forestry and Fishing
Pertambangan dan Penggalian
2 - - - - - -
Mining and Quarrying
Industri Pengolahan
3 - - - - - -
Manufacturing
Pengadaan Listrik, Gas, Uap/Air
Panas dan Udara Dingin
4 - - - - - -
Electricity, Gas, Steam/Hot Water
and Air Conditioning Supply
Pengelolaan Air, Pengelolaan Air
Limbah, Pengelolaan dan Daur Ulang
Sampah, dan Aktivitas Remediasi
5 - - - - - -
Water Supply, Waste Management,
Waste and Recycling Activities, and
Remediation Activities
Konstruksi
6 - - - - - -
Construction
Perdagangan Besar dan Eceran;
Reparasi dan Perawatan Mobil dan
7 Sepeda Motor - - - - - -
Wholesale and Retail Trade; Repair of
Motor Vehicles and Motorcycles
Pengangkutan dan Pergudangan
8 - - - - - -
Transportation and Warehousing
Penyediaan Akomodasi dan
Penyediaan Makan Minum
9 - - - - - -
Accommodation and Food and
Beverage Services
Informasi dan Komunikasi
10 - - - - - -
Information and Communication
Aktivitas Keuangan dan Asuransi
11 - - - - - -
Financial and Insurance Activities
Real Estat
12 - - - - - -
Real Estate
348 Laporan Tahunan 2025
Page 349
PT Bank Mandiri Taspen
(dalam jutaan rupiah / in IDR million)
Tagihan
Tagihan berupa Surat Kredit Kredit untuk
Kredit kepada Usaha
Berharga/ Piutang Beragun Pengadaan Tanah, Kredit
Beragun Mikro, Usaha
Subordinasi, Ekuitas, Properti Pengolahan Pegawai Tagihan Tagihan
Properti Kecil, dan Aset
dan Instrumen Modal Rumah Tanah, dan atau kepada yang Telah
Komersial Portofolio Ritel Lainnya
Lainnya Tinggal Konstruksi Pensiunan Korporasi Jatuh Tempo
Commercial Claims on Other
Subordinated Debt Residential Land Acquisition, Employee Corporate Past Due
Property- Micro, Small Assets
Claims, Equity, Property- Development, or Pension Exposures Exposures
Backed Enterprises
and Other Capital Backed and Construction Loans
Loans and Retail
Instruments Loans Loans
Portfolios
i j k l m n o p q
- - - - 7,643,734 2,491 - 48,846 -
- - - - 15,026 24 1,688 - -
- - - - 352,535 2,939 508 1,231 -
- - - - 66 - - - -
- - - - 4,993 - - - -
- - - - 5,668 112 - 51 -
- - - - 9,973,710 185,276 2,293 79,072 -
- - - - 536,633 1,099 - 4,734 -
- - - - 9,601,041 4,744 998 65,621 -
- - - - 22,561 19 - 128 -
- - - - 229,049 - 4,996 289 -
- - - - 1,904 - - - -
2025 Annual Report 349
Page 350
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Tagihan kepada Tagihan kepada
Bank Pembangunan Perusahaan Efek
Tagihan
Multilateral dan Lembaga Jasa
Tagihan kepada Tagihan Tagihan
dan Lembaga Keuangan Lainnya
kepada Entitas kepada berupa
Sektor Ekonomi Internasional Claims on
No. Pemerintah Sektor Publik Bank Covered Bond
Economic Sector Claims on Securities
Claims on Claims on Claims on Covered Bond
Multilateral Companies and
Governments Public Sector Banks Exposures
Development Banks Other Financial
Entities
and International Services
Institutions Institutions
a b c d e f g h
Aktivitas Profesional, Ilmiah dan
Teknis
13 - - - - - -
Professional, Scientific and Technical
Activities
Aktivitas Penyewaan dan Sewa
Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan
dan Penunjang Usaha Lainnya
14 - - - - - -
Rental and Leasing Activities,
Employment Services, Travel
Agencies, and Other Business
Support Services
Administrasi Pemerintahan,
Pertahanan dan Jaminan Sosial Wajib
15 - - - - - -
Public Administration, Defence and
Mandatory Social Security
Pendidikan
16 - - - - - -
Education
Aktivitas Kesehatan Manusia dan
Aktivitas Sosial
17 - - - - - -
Human Health and Social Work
Activities
Kesenian, Hiburan dan Rekreasi
18 - - - - - -
Arts, Entertainment and Recreation
Aktivitas Jasa Lainnya
19 - - - - - -
Other Service Activities
Aktivitas Rumah Tangga sebagai
Pemberi Kerja; Aktivitas yang
Menghasilkan Barang dan Jasa oleh
Rumah Tangga yang Digunakan
20 untuk Memenuhi Kebutuhan Sendiri - - - - - -
Activities of Households as
Employers; Undifferentiated Goods-
and Services-Producing Activities of
Households for Own Use
Aktivitas Badan Internasional dan
Badan Ekstra Internasional Lainnya
21 - - - - - -
Activities of Extraterritorial
Organizations and Bodies
Rumah Tangga
22 - - - - - -
Households
Bukan Lapangan Usaha Lainnya
23 - - - - - -
Other Non-Business Fields
Lainnya
24 - - - - - -
Others
Total 20,248,468 - - 74,756 - -
350 Laporan Tahunan 2025
Page 351
PT Bank Mandiri Taspen
Tagihan
Tagihan berupa Surat Kredit Kredit untuk
Kredit kepada Usaha
Berharga/ Piutang Beragun Pengadaan Tanah, Kredit
Beragun Mikro, Usaha
Subordinasi, Ekuitas, Properti Pengolahan Pegawai Tagihan Tagihan
Properti Kecil, dan Aset
dan Instrumen Modal Rumah Tanah, dan atau kepada yang Telah
Komersial Portofolio Ritel Lainnya
Lainnya Tinggal Konstruksi Pensiunan Korporasi Jatuh Tempo
Commercial Claims on Other
Subordinated Debt Residential Land Acquisition, Employee Corporate Past Due
Property- Micro, Small Assets
Claims, Equity, Property- Development, or Pension Exposures Exposures
Backed Enterprises
and Other Capital Backed and Construction Loans
Loans and Retail
Instruments Loans Loans
Portfolios
i j k l m n o p q
- - - - 3,759 - - - -
- - - - 4,816,488 138 - 24,191 -
- - - - - - - - -
- - - - 17,616 152 - 359 -
- - - - 80,893 7,647 - 2,000 -
- - - - 23,706 262 - 296 -
- - - - 2,841,131 784 156 21,314 -
- - - - 1,697,344 595 - 12,141 -
- - - - - - - - -
- 51,237 - - 11,815,704 180,955 80,411 57,359 -
- - - - - - - - -
- - - - - - - - -
- 51,237 - - 49,683,561 387,236 99,978 317,632 1,050,743
2025 Annual Report 351
Page 352
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Tagihan kepada Tagihan kepada
Tagihan Bank Pembangunan Perusahaan Efek
Tagihan kepada Multilateral Tagihan Tagihan dan Lembaga Jasa
kepada Entitas dan Lembaga kepada berupa Keuangan Lainnya
Sektor Ekonomi
No. Pemerintah Sektor Publik Internasional Bank Covered Bond Claims on Securities
Economic Sector
Claims on Claims on Claims on Multilateral Claims on Covered Bond Companies and
Governments Public Sector Development Banks Banks Exposures Other Financial
Entities and International Services
Institutions Institutions
a b c d e f g h
Posisi 31 Desember 2024
Position as of 31 December 2025
Pertanian, Kehutanan dan Perikanan
1 - - - - - -
Agriculture, Forestry and Fishing
Pertambangan dan Penggalian
2 - - - - - -
Mining and Quarrying
Industri Pengolahan
3 - - - - - -
Manufacturing
Pengadaan Listrik, Gas, Uap/Air
Panas dan Udara Dingin
4 - - - - - -
Electricity, Gas, Steam/Hot Water
and Air Conditioning Supply
Pengelolaan Air, Pengelolaan Air
Limbah, Pengelolaan dan Daur Ulang
Sampah, dan Aktivitas Remediasi
5 - - - - - -
Water Supply, Waste Management,
Waste and Recycling Activities, and
Remediation Activities
Konstruksi
6 - - - - - -
Construction
Perdagangan Besar dan Eceran;
Reparasi dan Perawatan Mobil dan
7 Sepeda Motor - - - - - -
Wholesale and Retail Trade; Repair of
Motor Vehicles and Motorcycles
Pengangkutan dan Pergudangan
8 - - - - - -
Transportation and Warehousing
Penyediaan Akomodasi dan
Penyediaan Makan Minum
9 - - - - - -
Accommodation and Food and
Beverage Services
Informasi dan Komunikasi
10 - - - - - -
Information and Communication
Aktivitas Keuangan dan Asuransi
11 - - - - - -
Financial and Insurance Activities
Real Estat
12 - - - - - -
Real Estate
Aktivitas Profesional, Ilmiah dan
Teknis
13 - - - - - -
Professional, Scientific and Technical
Activities
Aktivitas Penyewaan dan Sewa
Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan dan
14 Penunjang Usaha Lainnya - - - - - -
Rental and Leasing Activities,
Employment Services, Travel Agencies,
and Other Business Support Services
Administrasi Pemerintahan,
Pertahanan dan Jaminan Sosial Wajib
15 - - - - - -
Public Administration, Defence and
Mandatory Social Security
Pendidikan
16 - - - - - -
Education
Aktivitas Kesehatan Manusia dan
Aktivitas Sosial
17 - - - - - -
Human Health and Social Work
Activities
352 Laporan Tahunan 2025
Page 353
PT Bank Mandiri Taspen
(dalam jutaan rupiah / in IDR million)
Tagihan berupa Surat Kredit Kredit untuk Tagihan kepada
Kredit
Berharga/ Piutang Beragun Pengadaan Tanah, Kredit Usaha Mikro,
Beragun
Subordinasi, Ekuitas, Properti Pengolahan Pegawai Usaha Kecil, Tagihan Tagihan
Properti Aset
dan Instrumen Modal Rumah Tanah, dan atau dan Portofolio kepada yang Telah
Komersial Lainnya
Lainnya Tinggal Konstruksi Pensiunan Ritel Korporasi Jatuh Tempo
Commercial Other
Subordinated Debt Residential Land Acquisition, Employee Claims on Corporate Past Due
Property- Assets
Claims, Equity, Property- Development, or Pension Micro, Small Exposures Exposures
Backed
and Other Capital Backed and Construction Loans Enterprises and
Loans
Instruments Loans Loans Retail Portfolios
i j k l m n o p q
- - - - 7,234,179 517 - 8,675 -
- - - - 14,720 42 - 300 -
- - - - 317,484 1,867 56,298 330 -
- - - - 72 - - - -
- - - - 4,792 - - - -
- - - - 4,842 559 - - -
- 116 - - 10,074,824 160,950 2,146 14,767 -
- - - - 475,987 64 - 1,080 -
- - - - 8,606,236 4,481 277 11,067 -
- - - - 20,138 36 - 78 -
- - - - 148,534 - 5,008 259 -
- - - - 1,446 65 - - -
- - - - 3,387 - - - -
- - - - 4,172,701 109 - 4,737 -
- - - - - - - - -
- - - - 18,375 117 - -1 -
- - - - 74,436 12,064 - 235 -
2025 Annual Report 353
Page 354
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Tagihan kepada Tagihan kepada
Tagihan Bank Pembangunan Perusahaan Efek
Tagihan kepada Multilateral Tagihan Tagihan dan Lembaga Jasa
kepada Entitas dan Lembaga kepada berupa Keuangan Lainnya
Sektor Ekonomi
No. Pemerintah Sektor Publik Internasional Bank Covered Bond Claims on Securities
Economic Sector
Claims on Claims on Claims on Multilateral Claims on Covered Bond Companies and
Governments Public Sector Development Banks Banks Exposures Other Financial
Entities and International Services
Institutions Institutions
a b c d e f g h
Kesenian, Hiburan dan Rekreasi
18 - - - - - -
Arts, Entertainment and Recreation
Aktivitas Jasa Lainnya
19 - - - - - -
Other Service Activities
Aktivitas Rumah Tangga sebagai
Pemberi Kerja; Aktivitas yang
Menghasilkan Barang dan Jasa oleh
Rumah Tangga yang Digunakan
20 untuk Memenuhi Kebutuhan Sendiri - - - - - -
Activities of Households as
Employers; Undifferentiated Goods-
and Services-Producing Activities of
Households for Own Use
Aktivitas Badan Internasional dan
Badan Ekstra Internasional Lainnya
21 - - - - - -
Activities of Extraterritorial
Organizations and Bodies
Rumah Tangga
22 - - - - - -
Households
Bukan Lapangan Usaha Lainnya
23 - - - - - -
Other Non-Business Fields
Lainnya
24 - - - - - -
Others
Total 18,185,493 - - 47,978 - -
Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak (CRB3)
Disclosure of Net Claims by Remaining Contractual Maturity (CRB 3)
Tabel Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak (CRB 3)
Table of Disclosure of Net Claims by Remaining Contractual Maturity (CRB 3)
Bank secara Individu
Posisi 31 Desember 2025
Position as of 31 December 2025
Tagihan bersih berdasarkan sisa jangka waktu kontrak
Net receivables based on remaining contractual maturity
No. Kategori Portofolio
> 1 tahun > 3 tahun Non
< 1 tahun s.d. 3 tahun s.d. 5 tahun > 5 tahun Kontraktual
Total
< 1 year > 1 year s.d. > 3 years > 5 years Non-
3 years s.d.5 years Contractual
a b c d e f g h
1 Tagihan kepada Pemerintah - - - - 20,248,468 20,248,468
2 Tagihan kepada Entitas Sektor Publik - - - - - -
Tagihan kepada Bank Pembangunan
3 - - - - - -
Multilateral dan Lembaga Internasional
4 Tagihan kepada Bank - - - - 74,756 74,756
354 Laporan Tahunan 2025
Page 355
PT Bank Mandiri Taspen
Tagihan berupa Surat Kredit Kredit untuk Tagihan kepada
Kredit
Berharga/ Piutang Beragun Pengadaan Tanah, Kredit Usaha Mikro,
Beragun
Subordinasi, Ekuitas, Properti Pengolahan Pegawai Usaha Kecil, Tagihan Tagihan
Properti Aset
dan Instrumen Modal Rumah Tanah, dan atau dan Portofolio kepada yang Telah
Komersial Lainnya
Lainnya Tinggal Konstruksi Pensiunan Ritel Korporasi Jatuh Tempo
Commercial Other
Subordinated Debt Residential Land Acquisition, Employee Claims on Corporate Past Due
Property- Assets
Claims, Equity, Property- Development, or Pension Micro, Small Exposures Exposures
Backed
and Other Capital Backed and Construction Loans Enterprises and
Loans
Instruments Loans Loans Retail Portfolios
i j k l m n o p q
- - - - 21,122 271 - - -
- - - - 2,455,048 1,480 141 3,122 -
- - - - 1,735,775 645 - 3,471 -
- - - - - - - - -
- 48,218 - - 10,410,667 114,441 73,536 14,478 -
- - - - - - - - -
- - - - - - - - -
- 48,334 - - 45,794,767 297,707 148,928 62,599 1,016,959
(dalam jutaan rupiah / in IDR million)
Posisi 31 Desember 2024
Position as of 31 December 2024
Tagihan bersih berdasarkan sisa jangka waktu kontrak
Net receivables based on remaining contractual maturity
Portfolio Categories
> 1 tahun s.d. > 3 tahun s.d. Non
< 1 tahun 3 tahun 5 tahun > 5 tahun Kontraktual
Total
< 1 year > 1 year s.d. > 3 years s.d. > 5 years Non-
3 years 5 years Contractual
i j k l m n b
- - - - 18,185,493 18,185,493 Claims on Governments
- - - - - - Claims on Public Sector Entities
Claims on Multilateral Development Banks
- - - - - -
and International Institutions
- - - - 47,978 47,978 Claims on Banks
2025 Annual Report 355
Page 356
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Posisi 31 Desember 2025
Position as of 31 December 2025
Tagihan bersih berdasarkan sisa jangka waktu kontrak
Net receivables based on remaining contractual maturity
No. Kategori Portofolio
> 1 tahun > 3 tahun Non
< 1 tahun s.d. 3 tahun s.d. 5 tahun > 5 tahun Kontraktual
Total
< 1 year > 1 year s.d. > 3 years > 5 years Non-
3 years s.d.5 years Contractual
a b c d e f g h
5 Tagihan berupa Covered Bond - - - - - -
Tagihan kepada Perusahaan Efek dan
6 - - - - - -
Lembaga Jasa Keuangan Lainnya
Tagihan berupa Surat Berharga/Piutang
7 Subordinasi, Ekuitas, dan Instrumen - - - - - -
Modal Lainnya
8 Kredit Beragun Properti Rumah Tinggal 103 1,106 2,167 47,860 - 51,237
9 Kredit Beragun Properti Komersial - - - - - -
Kredit untuk Pengadaan Tanah,
10 - - - - - -
Pengolahan Tanah, dan Konstruksi
11 Kredit Pegawai atau Pensiunan 168,660 957,577 1,891,286 46,666,038 - 49,683,561
Tagihan kepada Usaha Mikro, Usaha
12 40,868 204,289 69,059 73,020 - 387,236
Kecil, dan Portofolio Ritel
13 Tagihan kepada Korporasi 62,073 1,528 814 26,634 8,929 99,978
14 Tagihan yang Telah Jatuh Tempo 3,063 8,556 13,466 292,547 - 317,632
15 Aset Lainnya - - - - 1,050,743 1,050,743
TOTAL 274,767 1,173,057 1,976,792 47,106,099 21,382,896 71,913,611
Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah (CRB 4)
Disclosure of Claims and Allowances by Region (CRB 4)
Tabel Pengungkapan Tagihan Bersih dan Pencadangan berdasarkan Wilayah (CRB 4)
Table of Disclosure of Net Claims and Allowances by Region (CRB 4)
Bank secara Individu
Posisi 31 Desember 2025
Position as of 31 December 2025
Keterangan Wilayah
No.
Description Region
Distribution 1 Distribution 2 Distribution 3
Distribution 1 Distribution 2 Distribution 3
a b c d e
Tagihan
1 6,774,623 5,331,442 5,109,251
Receivables
Tagihan yang Mengalami Penurunan Nilai
2 75,170 48,732 58,754
Impaired Receivables
a. Belum Jatuh Tempo
24,398 16,864 25,258
a. Not Past Due
356 Laporan Tahunan 2025
Page 357
PT Bank Mandiri Taspen
Posisi 31 Desember 2024
Position as of 31 December 2024
Tagihan bersih berdasarkan sisa jangka waktu kontrak
Net receivables based on remaining contractual maturity
Portfolio Categories
> 1 tahun s.d. > 3 tahun s.d. Non
< 1 tahun 3 tahun 5 tahun > 5 tahun Kontraktual
Total
< 1 year > 1 year s.d. > 3 years s.d. > 5 years Non-
3 years 5 years Contractual
i j k l m n b
- - - - - - Covered Bond Exposures
Claims on Securities Companies and
- - - - - -
Other Financial Services Institutions
Subordinated Debt Claims, Equity, and
- - - - - -
Other Capital Instruments
79 1,168 2,642 44,445 - 48,334 Residential Property-Backed Loans
- - - - - - Commercial Property-Backed Loans
Land Acquisition, Development, and
- - - - - -
Construction Loans
172,456 811,626 1,548,234 43,262,450 - 45,794,767 Employee or Pension Loans
Claims on Micro, Small Enterprises and
34,384 171,143 36,823 55,357 - 297,707
Retail Portfolios
109,368 497 1,021 26,520 11,523 148,929 Corporate Exposures
325 1,036 1,622 59,617 - 62,599 Past Due Exposures
- - - - 1,016,959 1,016,959 Other Assets
316,613 985,470 1,590,341 43,448,389 19,261,953 65,602,767 TOTAL
(dalam jutaan rupiah / in IDR million)
Posisi 31 Desember 2025
Position as of 31 December 2025
Wilayah
Region
Distribution 4 Distribution 5 Distribution 6 Distribution 7 Distribution 8 Distribution 9
Total
Distribution 4 Distribution 5 Distribution 6 Distribution 7 Distribution 8 Distribution 9
f g h i j k l
3,847,960 4,162,979 5,604,103 5,123,207 4,230,557 10,346,595 50,530,716
39,420 40,016 51,905 58,101 40,258 105,225 517,582
11,672 16,574 20,460 32,061 10,216 42,448 199,950
2025 Annual Report 357
Page 358
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Posisi 31 Desember 2025
Position as of 31 December 2025
Keterangan Wilayah
No.
Description Region
Distribution 1 Distribution 2 Distribution 3
Distribution 1 Distribution 2 Distribution 3
a b c d e
b. Telah Jatuh Tempo
50,772 31,869 33,496
b. Past Due
3 CKPN - Stage 1 76,105 58,077 55,834
4 CKPN - Stage 2 5,830 5,564 5,860
5 CKPN - Stage 3 24,034 16,819 16,795
Tagihan yang Dihapus Buku
6 23,035 12,982 13,739
Written-off Receivables
Posisi 31 Desember 2024
Position as of 31 December 2024
Keterangan Wilayah
No.
Description Region
Distribution 1 Distribution 2 Distribution 3
Distribution 1 Distribution 2 Distribution 3
a b m n o
Tagihan
1 6,239,655 4,893,000 4,570,962
Receivables
Tagihan yang Mengalami Penurunan Nilai
2 54,913 23,632 39,923
Impaired Receivables
a. Belum Jatuh Tempo
24,811 12,600 19,749
a. Not Past Due
b. Telah Jatuh Tempo
30,102 11,032 20,174
b. Past Due
3 CKPN - Stage 1 87,721 67,826 63,607
4 CKPN - Stage 2 6,861 2,876 4,144
5 CKPN - Stage 3 17,713 7,674 13,539
Tagihan yang Dihapus Buku
6 56,500 26,479 33,073
Written-off Receivables
358 Laporan Tahunan 2025
Page 359
PT Bank Mandiri Taspen
Posisi 31 Desember 2025
Position as of 31 December 2025
Wilayah
Region
Distribution 4 Distribution 5 Distribution 6 Distribution 7 Distribution 8 Distribution 9
Total
Distribution 4 Distribution 5 Distribution 6 Distribution 7 Distribution 8 Distribution 9
f g h i j k l
27,748 23,442 31,445 26,040 30,042 62,777 317,632
38,508 43,609 60,264 67,019 45,467 112,894 557,776
3,319 3,949 5,216 12,955 2,716 10,071 55,480
13,575 12,198 16,474 14,131 14,560 28,586 157,173
7,845 10,402 12,584 15,510 12,695 34,241 143,033
Posisi 31 Desember 2024
Position as of 31 December 2024
Wilayah
Region
Distribution 4 Distribution 5 Distribution 6 Distribution 7 Distribution 8 Distribution 9
Total
Distribution 4 Distribution 5 Distribution 6 Distribution 7 Distribution 8 Distribution 9
p q r s t u v
3,397,868 3,756,719 5,164,213 4,909,551 3,829,232 9,500,214 46,261,415
23,835 28,628 36,402 59,165 29,724 79,955 376,177
11,754 16,030 20,944 43,715 14,073 37,096 200,772
12,082 12,598 15,457 15,450 15,651 42,859 175,406
44,450 49,991 69,244 81,880 52,441 130,644 647,804
3,625 3,827 4,511 19,846 2,906 8,307 56,903
8,877 9,225 9,852 11,432 8,873 25,621 112,806
23,806 27,859 32,780 33,449 25,794 65,795 325,535
2025 Annual Report 359
Page 360
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi (CRB 5)
Disclosure of Claims and Allowances by Economic Sector (CRB 5)
Tabel Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi (CRB 5)
Table of Disclosure of Claims and Allowances by Economic Sector (CRB 5)
Bank secara Individu
(dalam jutaan rupiah / in IDR million)
Tagihan yang Mengalami
Tagihan
Penurunan Nilai
CKPN CKPN CKPN yang
Impaired Receivables
Sektor Ekonomi Tagihan Stage 1 Stage 2 Stage 3 Dihapus
No.
Economic Sector Receivables CKPN CKPN CKPN Buku
Belum Jatuh Telah Jatuh
Stage 1 Stage 2 Stage 3 Written-off
Tempo Tempo
Receivables
Not Past Due Past Due
a b c d e f g h i
Posisi 31 Desember 2025
Position as of 31 December 2025
Pertanian, Kehutanan dan Perikanan
1 7,695,071 28,456 48,846 92,468 7,176 25,578 21,272
Agriculture, Forestry and Fishing
Pertambangan dan Penggalian
2 16,738 124 - 123 19 - -
Mining and Quarrying
Industri Pengolahan
3 357,214 2,222 1,231 2,479 482 400 595
Manufacturing
Pengadaan Listrik, Gas, Uap/Air Panas dan
Udara Dingin
4 66 - - - - - -
Electricity, Gas, Steam/Hot Water and Air
Conditioning Supply
Pengelolaan Air, Pengelolaan Air Limbah,
Pengelolaan dan Daur Ulang Sampah, dan
Aktivitas Remediasi
5 4,993 - - 87 - - -
Water Supply, Waste Management, Waste
and Recycling Activities, and Remediation
Activities
Konstruksi
6 5,830 112 51 52 20 15 -
Construction
Perdagangan Besar dan Eceran; Reparasi dan
Perawatan Mobil dan Sepeda Motor
7 10,240,352 48,961 79,072 169,370 16,594 42,999 46,813
Wholesale and Retail Trade; Repair of Motor
Vehicles and Motorcycles
Pengangkutan dan Pergudangan
8 542,466 2,877 4,734 3,580 518 2,960 1,758
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan
Makan Minum
9 9,672,404 32,478 65,621 110,172 9,575 32,036 26,831
Accommodation and Food and Beverage
Services
Informasi dan Komunikasi
10 22,708 - 128 112 - 37 -
Information and Communication
Aktivitas Keuangan dan Asuransi
11 234,334 1,211 289 894 229 85 277
Financial and Insurance Activities
Real Estat
12 1,904 - - 147 - - -
Real Estate
Aktivitas Profesional, Ilmiah dan Teknis
13 Professional, Scientific and Technical 3,759 - - 38 - - -
Activities
Aktivitas Penyewaan dan Sewa Guna Usaha
Tanpa Hak Opsi, Ketenagakerjaan, Agen
Perjalanan dan Penunjang Usaha Lainnya
14 4,840,817 15,025 24,191 36,764 3,708 9,925 10,637
Rental and Leasing Activities, Employment
Services, Travel Agencies, and Other Business
Support Services
360 Laporan Tahunan 2025
Page 361
PT Bank Mandiri Taspen
Tagihan yang Mengalami
Tagihan
Penurunan Nilai
CKPN CKPN CKPN yang
Impaired Receivables
Sektor Ekonomi Tagihan Stage 1 Stage 2 Stage 3 Dihapus
No.
Economic Sector Receivables CKPN CKPN CKPN Buku
Belum Jatuh Telah Jatuh
Stage 1 Stage 2 Stage 3 Written-off
Tempo Tempo
Receivables
Not Past Due Past Due
a b c d e f g h i
Administrasi Pemerintahan, Pertahanan dan
Jaminan Sosial Wajib
15 - - - - - - -
Public Administration, Defence and Mandatory
Social Security
Pendidikan
16 18,127 377 359 187 281 234 249
Education
Aktivitas Kesehatan Manusia dan Aktivitas
17 Sosial 90,541 6,361 2,000 833 2,455 1,303 966
Human Health and Social Work Activities
Kesenian, Hiburan dan Rekreasi
18 24,263 - 296 122 - 290 -
Arts, Entertainment and Recreation
Aktivitas Jasa Lainnya
19 2,863,384 13,593 21,314 22,852 3,197 9,563 5,513
Other Service Activities
Aktivitas Rumah Tangga sebagai Pemberi
Kerja; Aktivitas yang Menghasilkan Barang
dan Jasa oleh Rumah Tangga yang Digunakan
untuk Memenuhi Kebutuhan Sendiri
20 1,710,080 7,186 12,141 24,035 1,962 6,167 5,780
Activities of Households as Employers;
Undifferentiated Goods- and Services-
Producing Activities of Households for Own
Use
Aktivitas Badan Internasional dan Badan
Ekstra Internasional Lainnya
21 - - - - - - -
Activities of Extraterritorial Organizations
and Bodies
Rumah Tangga
22 12,185,665 40,969 57,359 93,461 9,266 25,581 22,343
Households
Bukan Lapangan Usaha Lainnya
23 - - - - - - -
Other Non-Business Fields
Lainnya
24 - - - - - - -
Others
Total 50,530,716 199,950 317,632 557,776 55,480 157,173 143,033
Tagihan yang Mengalami
Tagihan
Penurunan Nilai
CKPN CKPN CKPN yang
Impaired Receivables
Sektor Ekonomi Tagihan Stage 1 Stage 2 Stage 3 Dihapus
No.
Economic Sector Receivables CKPN CKPN CKPN Buku
Belum Jatuh Telah Jatuh
Stage 1 Stage 2 Stage 3 Written-off
Tempo Tempo
Receivables
Not Past Due Past Due
a b c d e f g h i
Posisi 31 Desember 2024
Position as of 31 December 2024
Pertanian, Kehutanan dan Perikanan
1 7,229,427 23,165 27,820 110,016 5,821 19,144 57,966
Agriculture, Forestry and Fishing
Pertambangan dan Penggalian
2 15,354 99 577 117 99 277 -
Mining and Quarrying
Industri Pengolahan
3 375,013 2,748 434 2,563 598 103 628
Manufacturing
2025 Annual Report 361
Page 362
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Tagihan yang Mengalami
Tagihan
Penurunan Nilai
CKPN CKPN CKPN yang
Impaired Receivables
Sektor Ekonomi Tagihan Stage 1 Stage 2 Stage 3 Dihapus
No.
Economic Sector Receivables CKPN CKPN CKPN Buku
Belum Jatuh Telah Jatuh
Stage 1 Stage 2 Stage 3 Written-off
Tempo Tempo
Receivables
Not Past Due Past Due
a b c d e f g h i
Pengadaan Listrik, Gas, Uap/Air Panas dan
Udara Dingin
4 71 - - 0 - - -
Electricity, Gas, Steam/Hot Water and Air
Conditioning Supply
Pengelolaan Air, Pengelolaan Air Limbah,
Pengelolaan dan Daur Ulang Sampah, dan
5 Aktivitas Remediasi 4,766 - - 117 - - -
Water Supply, Waste Management, Waste and
Recycling Activities, and Remediation Activities
Konstruksi
6 5,393 123 - 55 20 - -
Construction
Perdagangan Besar dan Eceran; Reparasi dan
Perawatan Mobil dan Sepeda Motor
7 10,251,810 57,750 50,602 211,177 20,106 35,834 107,455
Wholesale and Retail Trade; Repair of Motor
Vehicles and Motorcycles
Pengangkutan dan Pergudangan
8 476,335 3,080 2,191 3,593 447 1,111 1,931
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan
Makan Minum
9 8,606,211 29,243 33,128 126,435 7,911 22,061 61,322
Accommodation and Food and Beverage
Services
Informasi dan Komunikasi
10 20,165 - 102 92 - 24 -
Information and Communication
Aktivitas Keuangan dan Asuransi
11 153,135 60 341 443 9 82 -
Financial and Insurance Activities
Real Estat
12 1,701 264 - 39 199 - -
Real Estate
Aktivitas Profesional, Ilmiah dan Teknis
13 Professional, Scientific and Technical 3,369 - - 41 - - -
Activities
Aktivitas Penyewaan dan Sewa Guna Usaha
Tanpa Hak Opsi, Ketenagakerjaan, Agen
Perjalanan dan Penunjang Usaha Lainnya
14 4,164,659 13,935 10,426 37,546 2,831 5,688 16,137
Rental and Leasing Activities, Employment
Services, Travel Agencies, and Other Business
Support Services
Administrasi Pemerintahan, Pertahanan dan
Jaminan Sosial Wajib
15 - - - - - - -
Public Administration, Defence and Mandatory
Social Security
Pendidikan
16 19,051 171 598 258 56 599 97
Education
Aktivitas Kesehatan Manusia dan Aktivitas
17 Sosial 90,754 12,730 479 954 4,343 244 1,198
Human Health and Social Work Activities
Kesenian, Hiburan dan Rekreasi
18 21,335 368 - 129 44 - -
Arts, Entertainment and Recreation
Aktivitas Jasa Lainnya
19 2,453,871 8,922 8,395 25,271 2,197 5,273 15,743
Other Service Activities
Aktivitas Rumah Tangga sebagai Pemberi Kerja;
Aktivitas yang Menghasilkan Barang dan Jasa
oleh Rumah Tangga yang Digunakan untuk
20 Memenuhi Kebutuhan Sendiri 1,737,236 7,509 7,833 29,307 2,594 4,362 13,561
Activities of Households as Employers;
Undifferentiated Goods- and Services-
Producing Activities of Households for Own Use
362 Laporan Tahunan 2025
Page 363
PT Bank Mandiri Taspen
Tagihan yang Mengalami
Tagihan
Penurunan Nilai
CKPN CKPN CKPN yang
Impaired Receivables
Sektor Ekonomi Tagihan Stage 1 Stage 2 Stage 3 Dihapus
No.
Economic Sector Receivables CKPN CKPN CKPN Buku
Belum Jatuh Telah Jatuh
Stage 1 Stage 2 Stage 3 Written-off
Tempo Tempo
Receivables
Not Past Due Past Due
a b c d e f g h i
Aktivitas Badan Internasional dan Badan
Ekstra Internasional Lainnya
21 - - - - - - -
Activities of Extraterritorial Organizations
and Bodies
Rumah Tangga
22 10,631,757 40,603 32,481 99,649 9,627 18,003 49,495
Households
Bukan Lapangan Usaha Lainnya
23 - - - - - - -
Other Non-Business Fields
Lainnya
24 - - - - - - -
Others
Total 46,261,415 200,772 175,406 647,804 56,903 112,806 325,535
Pengungkapan Tagihan Berdasarkan Hari Tunggakan (CRB 6)
Disclosure of Claims by Days Past Due (CRB 6)
Tabel Pengungkapan Tagihan Berdasarkan Hari Tunggakan (CRB 6)
Table of Disclosure of Claims by Days Past Due (CRB 6)
Bank secara Individu
(dalam jutaan rupiah / in IDR million)
Posisi 31 Desember 2025 Posisi 31 Desember 2024
Position as of 31 December 2025 Position as of 31 December 2024
Tagihan Berdasarkan Hari Tunggakan Tagihan Berdasarkan Hari Tunggakan
Receivables by Days Past Due Receivables by Days Past Due
Jenis Eksposur
No. > 120 > 120
Exposure Type > 90 hari > 90 hari
hari s.d. hari s.d.
s.d. 120 > 180 s.d. 120 > 180
180 hari 180 hari
hari hari hari hari
> 120 Total > 120 Total
> 90 > 180 > 90 > 180
days days
days s.d. days days s.d. days
s.d. 180 s.d. 180
120 days 120 days
hdays hdays
a b c d e f g h i j
Kredit yang termasuk dalam
Tagihan yang Telah Jatuh
1 Tempo 89,408 134,609 93,615 317,632 69,121 53,572 52,713 175,406
Loans included in Past Due
Receivables
Surat Berharga yang
termasuk dalam Tagihan yang
2 Telah Jatuh Tempo - - - - - - - -
Securities included in Past
Due Receivables
TOTAL 89,408 134,609 93,615 317,632 69,121 53,572 52,713 175,406
2025 Annual Report 363
Page 364
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Pengungkapan Tambahan Terkait Perlakuan Terhadap Aset Bermasalah (CRB-A)
Additional Disclosure Related to the Treatment of Non-Performing Assets (CRB-A)
Pengungkapan Tambahan terkait Perlakuan terhadap Aset Bermasalah (CRB-A)
Additional Disclosure Related to the Treatment of Non-Performing Assets (CRB-A)
Analisis Kualitatif
Qualitative Analysis
1. Bank mendefinisikan “Tagihan yang Telah Jatuh Tempo” dan The Bank defines “Past Due Receivables” and “Impaired
“Tagihan yang Mengalami Penurunan Nilai” sesuai dengan SEOJK Receivables” in accordance with SEOJK No. 24/SEOJK.03/2021 as
no 24/SEOJK.03.2021 sebagai berikut: follows:
a. Tagihan yang Telah Jatuh Tempo adalah tagihan yang telah a. Past Due Receivables are receivables that are more than 90
jatuh tempo lebih dari 90 (sembilan puluh) hari, baik atas (ninety) days past due, either for principal and/or interest
pembayaran pokok dan/atau pembayaran bunga, atau tagihan payments, or receivables from debtors in default.
kepada debitur yang wanprestasi.
b. Tagihan yang Mengalami Penurunan Nilai adalah tagihan yang b. Impaired Receivables are receivables identified as impaired,
teridentifikasi mengalami penurunan nilai, yaitu berada pada namely those classified under Stage 2 (underperforming assets)
Stage 2 (aset kurang baik) dan Stage 3 (aset tidak baik). and Stage 3 (non-performing assets).
2. Tagihan yang telah jatuh tempo diklasifikasikan sebagai tagihan Past due receivables are classified as impaired receivables;
yang mengalami penurunan nilai sehingga tidak terdapat tagihan therefore, there are no past due receivables (more than 90 days)
yang telah jatuh tempo (lebih dari 90 hari) yang tidak dianggap that are not considered impaired.
mengalami penurunan nilai.
3. Dalam perhitungan CKPN, Bank menggunakan metode expected In calculating Expected Credit Loss (CKPN), the Bank applies a
loss yang bersifat forward looking yang mewajibkan Bank untuk forward-looking expected loss methodology, which requires the
mengukur estimasi risiko berdasarkan data makroekonomi. Bank to estimate risk based on macroeconomic data. This forward-
Perhitungan pencadangan secara forward looking dimaksudkan looking provisioning approach is intended to enhance the Bank’s
agar Bank lebih siap dalam menghadapi potensi serta skenario dari preparedness in facing potential future macroeconomic conditions
kondisi makroekonomi di masa mendatang. and scenarios.
Secara umum terdapat 3 (tiga) Stage yang dibagi sesuai dengan In general, credit exposures are categorized into three (3) Stages
hasil evaluasi terhadap risiko kredit. Pada Stage 1, Bank mengukur based on credit risk evaluation results. In Stage 1, the Bank
penyisihan kerugian untuk aset keuangan sejumlah kerugian kredit measures loss allowances for financial assets at an amount equal to
ekspektasian 12 (dua belas) bulan. Pada Stage 2 dan Stage 3, Bank 12-month expected credit losses. In Stage 2 and Stage 3, the Bank
mengukur penyisihan kerugian untuk aset keuangan sejumlah measures loss allowances for financial assets at an amount equal to
kredit ekspektasian dihitung sepanjang umur kredit (lifetime). lifetime expected credit losses.
Analisis Kualitatif
Qualitative Analysis
1. Aset performing dikategorikan untuk aset dengan kualitas Lancar Performing assets are categorized as assets with Current quality
(Kol 1), dan kualitas Dalam Perhatian Khusus (DPK) (Kol 2). (Grade 1) and Special Mention (Grade 2). Meanwhile, non-
Sedangkan aset non-performing dikategorikan untuk aset dengan performing assets are categorized as assets with Substandard
kualitas Kurang Lancar (Kol 3), Diragukan (Kol 4), dan Macet (Kol (Grade 3), Doubtful (Grade 4), and Loss (Grade 5) quality. These
5). Aset non-performing tersebut sama dengan Tagihan yang telah non-performing assets are equivalent to past due receivables. The
Jatuh Tempo. Penetapan kualitas L (Lancar), DPK (Dalam Perhatian classification of Current (L), Special Mention (DPK), Substandard
Khusus), KL (Kurang Lancar), D (Diragukan), dan M (Macet) sesuai (KL), Doubtful (D), and Loss (M) is conducted in accordance with
dengan Peraturan Otoritas Jasa Keuangan mengenai penilaian Financial Services Authority (OJK) regulations regarding the
kualitas aset bank umum. assessment of asset quality for commercial banks.
2. Restrukturisasi Kredit merupakan upaya perbaikan yang Credit restructuring is a corrective measure undertaken by the
dilakukan Bank dalam kegiatan perkreditan terhadap Debitur yang Bank in lending activities for debtors experiencing difficulties in
mengalami kesulitan untuk memenuhi kewajibannya dengan tetap fulfilling their obligations, while still adhering to the principles of
memperhatikan prinsip objetivitas, independensi, menghindari objectivity, independence, avoidance of conflicts of interest, and
benturan kepentingan serta prinsip kewajaran. Pelaksanaan fairness. Restructuring is carried out by considering criteria such as
restrukturisasi mempertimbangkan kriteria antara lain debitur debtors experiencing difficulties in paying principal and/or interest
mengalami kesulitan pembayaran angsuran pokok dan/atau bunga, installments, and/or debtors who are expected to face financial
dan/atau debitur diperkirakan akan mengalami kesulitan keuangan, difficulties, as well as debtors who still have viable business
serta debitur yang masih memiliki prospek usaha/prospek prospects or income potential and are deemed capable of meeting
pendapatan yang baik dan dinilai mampu memenuhi kewajiban their obligations after restructuring.
setelah kredit direstrukturisasi.
Bank memiliki kredit yang disalurkan kepada korporasi yang The Bank provides credit to corporate borrowers, with risk-
pembobotannya mengikuti ketentuan dari otoritas jasa keuangan weighting following the regulations of the Financial Services
akan tetapi saat ini Bank hanya memiliki 3 (tiga) pengkategorian Authority. However, currently the Bank only has three credit
segmentasi kredit yaitu Pensiun, Mikro dan Retail. segments, namely Pension, Micro, and Retail segments..
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PT Bank Mandiri Taspen
Analisis Kualitatif
Qualitative Analysis
1. Agunan dinilai berdasarkan prinsip independensi, jujur, obyektif, Collateral is assessed based on the principles of independence,
professional dengan memperhatikan kriteria obyek penilaian antara integrity, objectivity, and professionalism, by considering valuation
lain marketability, ascertainability, stability of value, transferability criteria such as marketability, ascertainability, stability of value,
serta legality. transferability, and legality.
2. Dalam penggunaan teknik MRK pada perhitungan Aset Tertimbang In the application of Credit Risk Mitigation (CRM) techniques for
Menurut Risiko untuk Risiko Kredit, Bank hanya menggunakan the calculation of Risk-Weighted Assets (RWA) for credit risk, the
agunan yang bersifat tunai. Bank only recognizes cash collateral.
Analisis Kualitatif
Qualitative Analysis
1. Bank menggunakan Lembaga pemeringkat sesuai dengan The Bank uses rating agencies in accordance with SEOJK No.
ketentuan dalam SEOJK Nomor 37/SEOJK.03/2016 tentang 37/SEOJK.03/2016 concerning Rating Agencies and Ratings
Lembaga Pemeringkat dan Peringkat yang Diakui Otoritas Jasa Recognized by the Financial Services Authority, namely Fitch
Keuangan, yaitu Perusahaan Pemeringkat Fitch Rating dan Ratings and PT Pemeringkat Efek Indonesia.
PT. Pemeringkat Efek Indonesia
2. Bobot risiko sesuai peringkat ditetapkan untuk jenis kategori Risk weights based on credit ratings are applied to portfolio
portfolio sesuai dengan yang diatur dalam SEOJK Nomor 24/ categories as stipulated in SEOJK No. 24/SEOJK.03/2021
SEOJK.03/2021 tentang Perhitungan Aset Tertimbang Menurut concerning the Calculation of Risk-Weighted Assets for Credit Risk
Risiko untuk Risiko Kredit dengan Menggunakan Pendekatan Using the Standardized Approach for Commercial Banks. Portfolio
Standar bagi Bank Umum. Kategori Portfolio yang menggunakan categories that utilize external ratings include employee or pension
peringkat adalah kredit pegawai atau pensiun dan Tagihan Kepada loans and exposures to other financial service institutions.
Lembaga Jasa Keuangan lainnya.
Pengungkapan Aset Performing dan Non-Performing (CRB-A 1)
Disclosure of Performing and Non-Performing Assets (CRB-A 1)
Tabel Pengungkapan Aset Performing dan Non-Performing (CRB-A 1)
Table of Disclosure of Performing and Non-Performing Assets (CRB-A 1)
Bank secara Individu
(dalam jutaan rupiah / in IDR million)
Non Performing (Kualitas KL, D, M)
Performing Tagihan yang Tidak Mengalami Penurunan Nilai
( Kualitas L dan DPK) Tagihan yang Receivables Not Impaired
Performing (Current Mengalami Penurunan
and Special Mention) Nilai Memiliki Tunggakan > Memiliki Tunggakan ≤
Impaired Receivables 90 Hari 90 Hari
Past Due > 90 Days Past Due ≤ 90 Days
Nilai Nilai Nilai Nilai
Tercatat Tercatat Tercatat Tercatat
Bruto Bruto Bruto Bruto
CKPN CKPN CKPN CKPN
Gross Gross Gross Gross
Carrying Carrying Carrying Carrying
Amount Amount Amount Amount
a b c d e f g h
Surat Berharga
1 13,019,332 - - - - - - -
Securities
Kredit
2 50,213,084 613,257 317,632 157,173 - - - -
Loans
a. Korporasi
- - - - - - - -
a. Corporate
2025 Annual Report 365
Page 366
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Non Performing (Kualitas KL, D, M)
Performing Tagihan yang Tidak Mengalami Penurunan Nilai
( Kualitas L dan DPK) Tagihan yang Receivables Not Impaired
Performing (Current Mengalami Penurunan
and Special Mention) Nilai Memiliki Tunggakan > Memiliki Tunggakan ≤
Impaired Receivables 90 Hari 90 Hari
Past Due > 90 Days Past Due ≤ 90 Days
Nilai Nilai Nilai Nilai
Tercatat Tercatat Tercatat Tercatat
Bruto Bruto Bruto Bruto
CKPN CKPN CKPN CKPN
Gross Gross Gross Gross
Carrying Carrying Carrying Carrying
Amount Amount Amount Amount
a b c d e f g h
b. Ritel
50,213,084 613,257 317,632 157,173 - - - -
b. Retail
Transaksi
Rekening
Administratif
Off-Balance
3 927 - - - - - - -
Sheet
Transactions
(Administrative
Accounts)
Pengungkapan Aset Restrukturisasi Performing dan Non-Performing (CRB-A12)
Disclosure of Performing and Non-Performing Restructured Assets (CRB-A12)
Tabel Pengungkapan Aset Restrukturisasi Performing dan Non-Performing (CRB-A 2)
Table of Disclosure of Performing and Non-Performing Restructured Assets (CRB-A 2)
Bank secara Individu
(dalam jutaan rupiah / in IDR million)
Performing
Non Performing
(Kualitas L dan
(Kualitas KL, D, M)
DPK)
Non-Performing Stage 1 Stage 2 Stage 3
Performing
(Substandard,
(Current and
Doubtful, Loss)
Special Mention)
Nilai Nilai Nilai Nilai Nilai
Tercatat Tercatat Tercatat Tercatat Tercatat
Bruto Bruto Bruto Bruto Bruto
CKPN CKPN CKPN CKPN CKPN
Gross Gross Gross Gross Gross
Carrying Carrying Carrying Carrying Carrying
Amount Amount Amount Amount Amount
a b c d e f g h i j
Surat Berharga
1 - - - - - - - - - -
Securities
Kredit
2 24,365 8,345 1,826 1,331 - - 24,365 768 1,826 1,331
Loans
a. Korporasi
- - - - - - - - - -
a. Corporate
b. Ritel
24,365 8,345 1,826 1,331 - - 24,365 768 1,826 1,331
b. Retail
366 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Performing
Non Performing
(Kualitas L dan
(Kualitas KL, D, M)
DPK)
Non-Performing Stage 1 Stage 2 Stage 3
Performing
(Substandard,
(Current and
Doubtful, Loss)
Special Mention)
Nilai Nilai Nilai Nilai Nilai
Tercatat Tercatat Tercatat Tercatat Tercatat
Bruto Bruto Bruto Bruto Bruto
CKPN CKPN CKPN CKPN CKPN
Gross Gross Gross Gross Gross
Carrying Carrying Carrying Carrying Carrying
Amount Amount Amount Amount Amount
a b c d e f g h i j
Transaksi
Rekening
Administratif
Off-Balance
3 280 - - - - - - - - -
Sheet
Transactions
(Administrative
Accounts)
Pengungkapan Kualitatif Terkait Teknik MRK (CRC)
Qualitative Disclosure Related to CRM Techniques (CRC)
Pengungkapan Kualitatif terkait Teknik MRK (CRC)
Qualitative Disclosure Related to CRM Techniques (CRC)
Analisis Kualitatif
Qualitative Analysis
1. Agunan dinilai berdasarkan prinsip independensi, jujur, obyektif, Collateral is assessed based on the principles of independence,
professional dengan memperhatikan kriteria obyek penilaian antara integrity, objectivity, and professionalism, by considering valuation
lain marketability, ascertainability, stability of value, transferability criteria such as marketability, ascertainability, stability of value,
serta legality. transferability, and legality.
2. Dalam penggunaan teknik MRK pada perhitungan Aset Tertimbang In the application of Credit Risk Mitigation (CRM) techniques for
Menurut Risiko untuk Risiko Kredit, Bank hanya menggunakan the calculation of Risk-Weighted Assets (RWA) for credit risk, the
agunan yang bersifat tunai. Bank only recognizes cash collateral.
Pengungkapan Kualitatif Counterparty Credit Risk (CCRA)
Qualitative Disclosure of Counterparty Credit Risk (CCRA)
Tabel Pengungkapan Kualitatif Counterparty Credit Risk (CCRA)
Table of Qualitative Disclosure of Counterparty Credit Risk (CCRA)
Counterparty Credit Risk
Bank mendefinisikan Counterparty Credit Risk sesuai dengan Peraturan Bank defines Counterparty Credit Risk in accordance with Financial
Otoritas Jasa Keuangan Nomor 18/POJK.03/2016 Tentang Penerapan Services Authority (OJK) Regulation No. 18/POJK.03/2016 concerning
Manajemen Risiko Bagi Bank Umum, sebagai risiko yang timbul akibat the Implementation of Risk Management for Commercial Banks, as the
terjadinya kegagalan pihak lawan dalam memenuhi kewajibannya dan risk arising from the failure of a counterparty to fulfill its obligations,
timbul dari jenis transaksi yang memiliki karakteristik tertentu. Pada which arises from certain types of transactions with specific
Bank, risiko kredit akibat pihak lawan (counterparty credit risk) dapat characteristics. In the Bank, counterparty credit risk may arise from
terjadi akibat adanya transaksi repo atau reverse repo. repo or reverse repo transactions.
Dalam melaksanakan perhitungan KPMM, sejalan dengan SEOJK No. In the calculation of Capital Adequacy Requirements (KPMM), in line
23/SEOJK.03/2022 tentang Perhitungan Aset Tertimbang Menurut with SEOJK No. 23/SEOJK.03/2022 concerning the Calculation of
Risiko Untuk Risiko Pasar Bagi Bank Umum, perhitungan Credit Risk-Weighted Assets for Market Risk for Commercial Banks, the
Valuation Adjustment (CVA) dimasukkan kedalam perhitungan ATMR Credit Valuation Adjustment (CVA) is included in the calculation of
Risiko Pasar. Market Risk-Weighted Assets (RWA).
2025 Annual Report 367
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Analisis Eksposur Counterpary Credit Risk (CCR1)
Analysis of Counterparty Credit Risk Exposures (CCR1)
Tabel Analisis Eksposur Counterparty Credit Risk (CCR1)
Table of Analysis of Counterparty Credit Risk Exposures (CCR1)
a b c d e f
Alpha
Potential
digunakan untuk
future
perhitungan
Replacement exposure Tagihan
regulatory EAD
cost (RC) (PFE) Bersih ATMR
EEPE Alpha used for
Replacement Potential “Net RWA
the calculation of
cost (RC) future Receivables
regulatory EAD
exposure
(Exposure at
(PFE)
Default)
SA-CCR (untuk
derivatif)
1 - - 1.4 - -
SA-CCR (for
derivatives)
Metode Internal Model
(untuk derivatif dan
SFT)
2 N/A N/A
Internal Model Method
(for derivatives and
SFT)
Pendekatan sederhana
untuk mitigasi risiko
kredit (untuk SFT)
3 N/A N/A
Simple Approach for
Credit Risk Mitigation
(for SFT)
Pendekatan
komprehensif untuk
mitigasi risiko kredit
(untuk SFT)
4 - -
Comprehensive
Approach for Credit
Risk Mitigation (for
SFT)
VaR untuk SFT
5 N/A N/A
VaR for SFT
6 Total -
Analisis Kualitatif
Qualitative Analysis
Bank belum memiliki eksposur atas laporan tersebut The Bank does not have any exposure related to the above report.
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PT Bank Mandiri Taspen
Eksposur CCR Berdasarkan Kategori Portofolio dan Bobot Risiko (CCR3)
CCR Exposures by Portfolio Category and Risk Weight (CCR3)
Tabel Eksposur CCR berdasarkan Kategori Portofolio dan Bobot Risiko (CCR3)
Table of CCR Exposures by Portfolio Category and Risk Weight (CCR3)
Bank secara Individu
(dalam jutaan rupiah / in IDR Million)
Bobot Risiko
Risk Weights
a b c d e f g h i
Kategori Portofolio
Portfolio Category Total
Tagihan
Lainnya
0% 10% 20% 50% 75% 100% 150% Bersih
Others
Total Net
Receivables
Indonesia
Tagihan kepada Pemerintah dan
Bank Sentral
1,014,855 - - - - - - - 1,014,855
Claims on Governments and
Central Banks
Tagihan kepada Entitas Sektor
Publik - - - - - - - - -
Claims on Public Sector Entities
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
- - - - - - - - -
Claims on Multilateral
Development Banks and
International Institutions
Tagihan kepada Bank Lain
- - - - - - - - -
Claims on Banks
Tagihan kepada perusahaan
sekuritas - - - - - - - - -
Claims on Securities Companies
Tagihan kepada Korporasi
- - - - - - - - -
Claims on Corporates
Tagihan Kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
- - - - - - - - -
Claims on Micro, Small
Enterprises and Retail Portfolios
Aset lainnya
- - - - - - - - -
Other Assets
Total 1,014,855 - - - - - - - 1,014,855
Analisis Kualitatif
Qualitative Analysis
Bank hanya memiliki eksposur pada Tagihan kepada Pemerintah dan The Bank only has exposure to claims on Governments and Central
Bank Sentral Banks.
2025 Annual Report 369
Page 370
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Tagihan Bersih Derivatif Kredit (CCR6)
Net Credit Derivative Receivables (CCR6)
Tabel Tagihan Bersih Derivatif Kredit (CCR6)
Table of Net Credit Derivative Receivables (CCR6)
a b
Proteksi yang dibeli Proteksi yang dijual
(Protection bought) (Protection sold)
Protection bought Protection sold
Indonesia
Nilai Notional
Single-name credit default swaps - -
Index credit default swaps - -
Total return swaps - -
Credit options - -
Derivatif kredit lainnya
- -
Other credit derivatives
Total Nilai Notional - -
Nilai wajar
Fair Value
Nilai wajar positif (aset)
- -
Positive fair value (asset)
Nilai wajar negatif (kewajiban)
- -
Negative fair value (liability)
Analisis Kualitatif
Qualitative Analysis
Bank belum memiliki eksposur atas laporan tersebut The Bank has no exposure related to this report.
Pengungkapan Kualitatif Mengenai Eksposur Sekuritisasi (SECA)
Qualitative Disclosure on Securitization Exposures (SECA)
Pengungkapan Kualitatif mengenai Eksposur Sekuritisasi (SECA)
Qualitative Disclosure on Securitization Exposures (SECA)
Eksposur Sekuritisasi
Securitization Exposures
Pada posisi 31 Desember 2025, Bank tidak memiliki sekuritisasi aset. As of 31 December 2025, the Bank did not have any securitization
exposures.
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PT Bank Mandiri Taspen
Eksposur Sekuritisasi Pada Banking Book (SEC1)
Securitization Exposures in the Banking Book (SEC1)
Tabel Eksposur Sekuritisasi pada Banking Book (SEC1)
Table of Securitization Exposures in the Banking Book (SEC1)
a b c e f g i j k
Bank sebagai originator Bank sebagai sponsor Bank sebagai investor
Bank as Originator Bank as Sponsor Bank as Investor
Traditional Sintetis Sub-total Traditional Sintetis Sub-total Traditional Sintetis Sub-total
Traditional Synthetic Sub-total Traditional Synthetic Sub-total Traditional Synthetic Sub-total
Retail (total) –
antara lain
1 - - - - - - - - -
Retail (total) –
including
Kredit perumahan
2 Residential - - - - - - - - -
mortgage loans
Kartu kredit
3 - - - - - - - - -
Credit cards
Eksposur ritel
lainnya
4 - - - - - - - - -
Other retail
exposures
Re-sekuritisasi
5 - - - - - - - - -
Re-securitisation
Non-retail (total) –
antara lain
6 - - - - - - - - -
Non-retail (total) –
including
Kredit korporasi
7 - - - - - - - - -
Corporate loans
Kredit komersil
8 - - - - - - - - -
Commercial loans
Sewa dan piutang
9 Leases and - - - - - - - - -
receivables
Non-retail lainnya
10 Other non-retail - - - - - - - - -
exposures
Re-sekuritisasi
11 - - - - - - - - -
Re-securitisation
Analisis Kualitatif
Qualitative Analysis
Bank belum memiliki eksposur atas laporan tersebut. The Bank does not have any exposure related to the above report.
2025 Annual Report 371
Page 372
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Eksposur Sekuritisasi Pada Trading Book (SEC2)
Securitization Exposures in the Trading Book (SEC2)
Tabel Eksposur Sekuritisasi pada Trading Book (SEC2)
Table of Securitization Exposures in the Trading Book (SEC2)
a b c
Bank sebagai originator
Bank as Originator
Traditional Sintetis Sub-total
Traditional Synthetic Sub-total
Retail (total) –antara lain
1 - - -
Retail (total) – including
Kredit perumahan
2 - - -
Residential mortgage loans
Kartu kredit
3 - - -
Credit cards
Eksposur ritel lainnya
4 - - -
Other retail exposures
Re-sekuritisasi
5 - - -
Re-securitisation
Non-retail (total) – antara lain
6 - - -
Non-retail (total) – including
Kredit korporasi
7 - - -
Corporate loans
Kredit komersil
8 - - -
Commercial loans
Sewa dan piutang
9 - - -
Leases and receivables
Non-retail lainnya
10 - - -
Other non-retail exposures
Re-sekuritisasi
11 - - -
Re-securitisation
Analisis Kualitatif
Qualitative Analysis
Bank belum memiliki eksposur atas laporan tersebut The Bank does not have any exposure related to the above report.
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PT Bank Mandiri Taspen
e f g i j k
Bank sebagai sponsor Bank sebagai investor
Bank as Sponsor Bank as Investor
Traditional Sintetis Sub-total Traditional Sintetis Sub-total
Traditional Synthetic Sub-total Traditional Synthetic Sub-total
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
2025 Annual Report 373
Page 374
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Eksposur Sekuritisasi Pada Banking Book dan Terkait Persyaratan Modalnya –
Bank Yang Bertindak Sebagai Originator atau Sponsor (SEC3)
Securitization Exposures in the Banking Book and Related Capital Requirements –
Bank Acting as Originator or Sponsor (SEC3)
Tabel Eksposur Sekuritisasi pada Banking Book dan terkait Persyaratan Modalnya -
Bank yang Bertindak Sebagai Originator atau Sponsor (SEC3)
Table of Securitization Exposures in the Banking Book and Related Capital Requirements –
Bank Acting as Originator or Sponsor (SEC3)
a b c d e f g
Nilai eksposur
Nilai eksposur (berdasarkan regulatory
(berdasarkan Bobot Risiko) approach)
“Exposure Value “Exposure Value
(based on Risk Weight)” (based on regulatory
Indonesia approach)”
Indonesia
>100% to 1250%
≤20% >20% to >50% to IRB RBA
<1250% Bobot
Bobot 50% 100% (termasuk
Bobot Risiko Risiko
Risiko Bobot Risiko Bobot Risiko IAA) IRB SFA
“>100% to “
“≤20% “>20% to “>50% to “IRB RBA IRB SFA
<1250% 1250%
Risk 50% 100% (including
Risk Risk
Weight” Risk Weight” Risk Weight” IAA)”
Weighto” Weight”
Total eksposur
1 - - - - - - -
Total exposure
Sekuritisasi tradisional
2 - - - - - - -
Traditional securitisation
Dimana underlying sekuritisasi
3 - - - - - - -
Where underlying securitisation
Ritel
4 - - - - - - -
Retail
Non-ritel
5 - - - - - - -
Non-retail
Dimana re-sekuritisasi
6 - - - - - - -
Where re-securitisation
Senior
7 - - - - - - -
Senior
Non-senior
8 - - - - - - -
Non-senior
Sekuritisasi sintetis
9 - - - - - - -
Synthetic securitisation
Dimana underlying sekuritisasi
10 - - - - - - -
Where underlying securitisation
ritel
11 - - - - - - -
Retail
non-ritel
12 - - - - - - -
Non-retail
Dimana re-sekuritisasi
13 - - - - - - -
Where re-securitisation
Senior
14 - - - - - - -
Senior
Non-senior
15 - - - - - - -
Non-senior
Analisis Kualitatif
Qualitative Analysis
Bank belum memiliki eksposur atas laporan tersebut The Bank does not have any exposure related to the above report.
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PT Bank Mandiri Taspen
h i j k l m n o p q
Nilai eksposur
(berdasarkan regulatory ATMR
approach) (berdasarkan regulatory approach)
Capital charge after cap
“Exposure Value “RWA (ATMR)
(based on regulatory (based on regulatory approach)”
approach)”
IRB RBA IRB RBA
(termasuk (termasuk
SA/SSFA IAA) IRB SFA SA/SSFA IAA) IRB SFA SA/SSFA
1250% 1250% 1250%
SA/SSFA “IRB RBA IRB SFA SA/SSFA “IRB RBA IRB SFA SA/SSFA
(including (including
IAA)” IAA)”
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
2025 Annual Report 375
Page 376
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Eksposur Sekuritisasi Pada Banking Book dan Persyaratan Modalnya –
Bank Yang Bertindak Sebagai Investor (SEC4)
Securitization Exposures in the Banking Book and Related Capital Requirements –
Bank Acting as Investor (SEC4)
Tabel Eksposur Sekuritisasi pada Banking Book dan Persyaratan Modalnya - Bank yang Bertindak Sebagai Investor (SEC4)
Table of Securitization Exposures in the Banking Book and Related Capital Requirements – Bank Acting as Investor (SEC4)
a b c d e f g
Nilai eksposur
Nilai eksposur (berdasarkan regulatory
(berdasarkan Bobot Risiko) approach)
“Exposure Value “Exposure Value
(based on Risk Weight)” (based on regulatory
Indonesia approach)”
Indonesia
>100% to 1250%
≤20% >20% to >50% to IRB RBA
<1250% Bobot
Bobot 50% 100% (termasuk
Bobot Risiko Risiko
Risiko Bobot Risiko Bobot Risiko IAA) IRB SFA
“>100% to “
“≤20% “>20% to “>50% to “IRB RBA IRB SFA
<1250% 1250%
Risk 50% 100% (including
Risk Risk
Weight” Risk Weight” Risk Weight” IAA)”
Weighto” Weight”
Total eksposur
1 - - - - - - -
Total exposure
Sekuritisasi tradisional
2 - - - - - - -
Traditional securitisation
Dimana underlying sekuritisasi
3 - - - - - - -
Where underlying securitisation
Ritel
4 - - - - - - -
Retail
Non-ritel
5 - - - - - - -
Non-retail
Dimana re-sekuritisasi
6 - - - - - - -
Where re-securitisation
Senior
7 - - - - - - -
Senior
Non-senior
8 - - - - - - -
Non-senior
Sekuritisasi sintetis
9 - - - - - - -
Synthetic securitisation
Dimana underlying sekuritisasi
10 - - - - - - -
Where underlying securitisation
ritel
11 - - - - - - -
Retail
non-ritel
12 - - - - - - -
Non-retail
Dimana re-sekuritisasi
13 - - - - - - -
Where re-securitisation
Senior
14 - - - - - - -
Senior
Non-senior
15 - - - - - - -
Non-senior
Analisis Kualitatif
Qualitative Analysis
Bank belum memiliki eksposur atas laporan tersebut The Bank does not have any exposure related to the above report.
376 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
h i j k l m n o p q
Nilai eksposur
(berdasarkan regulatory ATMR
approach) (berdasarkan regulatory approach)
Capital charge after cap
“Exposure Value “RWA (ATMR)
(based on regulatory (based on regulatory approach)”
approach)”
IRB RBA IRB RBA
(termasuk (termasuk
SA/SSFA IAA) IRB SFA SA/SSFA IAA) IRB SFA SA/SSFA
1250% 1250% 1250%
SA/SSFA “IRB RBA IRB SFA SA/SSFA “IRB RBA IRB SFA SA/SSFA
(including (including
IAA)” IAA)”
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
2025 Annual Report 377
Page 378
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Risiko Pasar
Market Risk
Risiko pasar merupakan Risiko pada posisi neraca dan rekening Market risk is the risk arising from positions in the statement
administratif termasuk transaksi derivatif, akibat perubahan of financial position and administrative accounts, including
secara keseluruhan dari kondisi pasar, termasuk Risiko derivative transactions, due to overall changes in market
perubahan harga option. Risiko pasar dapat berasal dari posisi conditions, including the risk of changes in option prices. Market
banking book maupun posisi trading book. risk may arise from positions in both the banking book and the
trading book.
Pengungkapan Informasi Kualitatif Terkait Risiko Pasar Secara Umum (MRA)
General Qualitative Disclosure on Market Risk (MRA)
Penerapan Manajemen Risiko Untuk Risiko Pasar (MRA)
Implementation of Risk Management for Market Risk (MRA)
Analisis Kualitatif
Qualitative Analysis
1. Strategi dan proses manajemen risiko pasar yang dilakukan oleh Risk Management Strategy and Process for Market Risk
Bank
Risiko Pasar merupakan Risiko pada posisi neraca dan rekening Market Risk is defined as the risk in on-balance sheet and off-
administratif termasuk transaksi derivatif, akibat perubahan secara balance sheet positions, including derivative transactions, arising
keseluruhan dari kondisi pasar, termasuk Risiko perubahan harga from overall changes in market conditions, including the risk of
option. Risiko pasar dapat berasal dari posisi banking book maupun changes in option prices. Market risk may arise from both banking
posisi trading book. book positions and trading book positions.
Adapun dalam penerapan Manajemen Risiko untuk Risiko Pasar In implementing Market Risk Management, the Bank adjusts
disesuaikan dengan ukuran dan kompleksitas usaha Bank. Sampai its approach based on the size and complexity of its business.
dengan saat ini, Bank melakukan pengelolaan risiko pasar terhadap Currently, the Bank manages market risk across all banking book
seluruh portofolio banking book dan trading book. and trading book portfolios.
Dalam rangka pengelolaan risiko pasar yang timbul pada portofolio To manage market risk arising from banking book and trading book
banking book dan trading book, Bank telah memiliki Kebijakan portfolios, the Bank has established key internal policies, including
Manajemen Risiko, Kebijakan Dana dan Jasa, Standar Prosedur the Risk Management Policy, Funding and Services Policy, Treasury
(SP) Treasury, SP Asset & Liability Management serta beberapa Standard Procedures (SP), Asset & Liability Management SP, as
Petunjuk Teknis turunan yang mengatur teknis pelaksanaan well as several derivative technical guidelines that govern the
ketentuan di atasnya. Pada ketentuan tersebut, telah diatur implementation of these policies. These regulations cover the risk
penerapan manajemen risiko mulai dari proses identifikasi, management process, including risk identification, measurement,
pengukuran, pemantauan dan pengendalian risiko pasar. Selain monitoring, and control of market risk. In addition, the Bank’s
hal tersebut, dalam pelaksanaan aktivitas treasury Bank telah treasury activities are supported by a treasury system that is used
menggunakan sistem treasury dalam rangka pencatatan transaksi for transaction recording as well as market risk measurement and
serta pengukuran dan pemantauan risiko pasar. monitoring.
2. Struktur dan organisasi pengelolaan manajemen risiko untuk Risk management structure and organization for market risk
risiko pasar
Dalam mengimplementasikan penerapan Manajemen Risiko untuk The Bank has adopted the following framework: a) Active
Risiko Pasar, Bank telah menerapkan: a). Pengawasan Aktif Direksi supervision by the Board of Directors and the Board of
dan Komisaris; b). Kebijakan dan Prosedur Manajemen Risiko Commissioners; b) Risk management policies and procedures,
serta Penetapan Limit Risiko; c). Proses Identifikasi, Pengukuran, as well as risk limit setting; c) Risk identification, measurement,
Pemantauan, dan Pengendalian Risiko, serta Sistem Informasi monitoring, and control processes, supported by a Market Risk
Manajemen Risiko Pasar; d). Sistem Pengendalian Intern. Management Information System; and d) Internal control system.
Bank menerapkan prinsip segregation of duties dalam pengelolaan The Bank applies the principle of segregation of duties in managing
risiko pasar, dengan memisahkan fungsi front office dalam hal ini market risk by separating the functions of front office, middle
dijalankan oleh Unit Bisnis, middle office dalam hal ini dijalankan office, and back office. The front office function is performed by
oleh Unit Penglolaan Risiko Pasar dan back office dalam hal ini the Business Unit, the middle office function is carried out by the
dijalankan oleh Unit Operation. Market Risk Management Unit, and the back office function is
Unit Pengelola Risiko Pasar berada dibawah Divisi Risk handled by the Operations Unit.
Management, dimana dalam hal ini fungsi tersebut merupakan The Market Risk Management Unit is under the Risk Management
tanggung jawab Departmen Market, Liquidity & Data Analytics. Division, specifically within the Market, Liquidity & Data Analytics
Adapun gambaran Divisi Risk Management sesuai dengan struktur Department. The structure of the Risk Management Division is
organisasi berikut: illustrated in the following organizational chart:
378 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Analisis Kualitatif
Qualitative Analysis
Finance, Risk & Operations
Risk Management
Market, Liquidity Risk & IT, Product Delivery &
Credit & Portfolio Risk Operational Risk
Data Analytics Fraud Risk
Asset & Liabilities Business & IT & Product
Credit Risk
Management Technology Delivery Risk
Enterprise Risk Operations &
Data Analyst Fraud Risk
Management Support
Middle Office
Pelaksana Pelaksana Pelaksana Pelaksana
Executor Executor Executor Executor
Departmen Market, Liquidity & Data Analytics memiliki tiga tugas The Market, Liquidity & Data Analytics Department has three main
utama yaitu tim Asset & Liabilities Management (ALM) yang responsibilities, namely the Asset & Liabilities Management (ALM)
memiliki fungsi sebagai penanggungjawab penerapan manajemen team, which is responsible for the implementation of liquidity risk
risiko likuiditas dan risiko pasar, tim Middle Office sebagai and market risk management; the Middle Office team, which is
penanggungjawab penerapan manajemen risiko untuk aktivitas responsible for the implementation of risk management for trading
trading serta tim Data Analyst yang menjalankan framework model activities; and the Data Analyst team, which is responsible for
risiko dalam penyusunan atau validasi model yang digunakan Risk implementing the risk model framework, including the development
Management. and validation of models used by the Risk Management function.
Selain hal di atas, dalam aspek pengelolaan risiko Bank memiliki In addition to the above, the Bank has established governance
perangkat dalam bentuk Komite Manajemen Risiko (KMR) sebagai structures in the form of the Risk Management Committee (KMR)
salah satu Komite dibawah Direksi yang membahas delapan as one of the Committees under the Board of Directors, which
risiko Bank baik dalam bentuk pembahasan profil risiko ataupun discusses all eight types of risk, including risk profile discussions
hal lainnya. Dalam bentuk lebih spesifik, Bank juga melakukan and other relevant matters. More specifically, the Bank also
pembahasan secara khusus untuk risiko pasar dalam Assets and conducts dedicated discussions on market risk through the Assets
Liabilities Management Committee (ALCO) yang juga dibawah and Liabilities Committee (ALCO), which is also under the Board
Direksi. Selain hal tersebut, Bank juga memiliki sarana komunikasi of Directors. Furthermore, the Bank maintains communication
dengan Komisaris dalam Komite Pemantau Risiko (KPR) yang juga channels with the Board of Commissioners through the Risk
membahas risiko-risiko Bank. Monitoring Committee (KPR), which also discusses the Bank’s
various risk exposures.
2025 Annual Report 379
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Analisis Kualitatif
Qualitative Analysis
3. Ruang lingkup dan sifat pelaporan risiko dan/sistem pengukuran Scope and Nature of Risk Reporting and Measurement Systems
Bank melakukan pengukuran risiko pasar baik dalam frekuensi The Bank measures market risk on a daily, monthly, quarterly
harian, bulanan, triwulanan maupun dalam frekuensi yang lebih basis, and at higher frequencies depending on the availability of
tinggi sesuai dengan alat pengukuran risiko Bank. Hasil pengukuran risk measurement tools. The results of these measurements are
risiko tersebut, diinformasikan dan dikomunikasikan kepada Unit communicated and reported to relevant units, Management, and
terkait, Manajemen ataupun Komisaris. the Board of Commissioners.
Secara internal, media pelaporan yang disampaikan tidak terbatas Internally, reporting is not limited to written reports but is also
hanya dalam bentuk tertulis namun juga dikomunikasikan dalam communicated through working groups with relevant units, Risk
bentuk working group (bersama Unit terkait), dalam bentuk KMR Management Committee (KMR) and Assets and Liabilities Committee
dan ALCO (bersama Direksi) ataupun dalam bentuk KPR (bersama (ALCO) meetings with the Board of Directors, as well as Risk Monitoring
Komisaris). Pengukuran risiko yang dilakukan Bank dalam bentuk Committee (KPR) meetings with the Board of Commissioners. The
pengukuran eksposur risiko sesuai posisi maupun potensi risiko Bank’s risk measurement framework covers both current risk exposures
yang dapat terjadi kedepan atau proyeksi. and forward-looking or projected risk exposures.
Adapun pengukuran risiko yang dilakukan oleh Bank antara lain: Risk measurement tools used by the Bank include valuation of
valuasi surat berharga pada portofolio banking book dan trading securities in both banking book and trading book portfolios using
book dengan metode Mark to Market (MtM) ataupun Mark to Model, Mark-to-Market (MtM) or Mark-to-Model approaches, sensitivity
sensitivity analysis dengan menggunakan skenario perubahan suku analysis using interest rate or market yield scenarios to assess
bunga atau market yield di masa yang akan datang untuk mengukur potential future risk, Value at Risk (VaR) measurement, and capital
potensi risiko, pengukuran Value at Risk (VaR) serta pengukuran adequacy measurement for market risk using the Standardised
kecukupan modal untuk risiko pasar dengan menggunakan metode Approach in accordance with SEOJK No. 23/SEOJK.03/2022.
standar (Standardised Approach) yang mengacu pada SEOJK
Nomor 23/SEOJK.03/2022.
Selain hal tersebut, Bank melakukan pemantauan risiko pasar In addition, the Bank conducts periodic monitoring of market risk
secara periodik dengan menetapkan limit-limit risiko pasar secara by establishing internal risk limits for its banking book portfolio.
internal untuk portofolio banking book. Adapun limit-limit yang These limits include:
dimaksud sebagai berikut:
a. Limit Trading Book a. Trading Book Limits
1) Limit Value at Risk (VaR) 1. Value at Risk (VaR)
Maksimum eksposur potensi kerugian yang dihadapi Bank Limit – the maximum daily potential loss exposure faced by
secara harian. the Bank.
2) Net Open Position 2. Net Open Position (NOP)
Batasan jumlah posisi terbuka yang diperbolehkan untuk Limit – the maximum allowable open position held within a
dimilki dalam waktu tertentu. certain period.
3) Limit Stop Loss 3. Stop Loss Limit
Maksimum akumulasi kerugian (Realized & Unrealized) secara The maximum accumulated loss (realized and unrealized) on
bulanan & tahunan. a monthly and annual basis.
4) Limit Holding Period 4. Holding Period Limit
Batasan maksimum kepemilikan atas suatu instrumen surat The maximum holding period for securities classified under
berharga yang termasuk dalam Trading Book. the trading book.
5) Limit Cut Loss 5. Cut Loss Limit
Batasan maksimum penurunan harga atas suatu portofolio The maximum allowable price decline of a portfolio held by
yang dimiliki. the Bank.
b. Limit Banking Book b. Banking Book Limits
1) Unrealized loss terhadap total modal 1. Unrealized Loss to Total Capital
Maksimum kerugian atas surat berharga kategori FVOCI yang Maximum unrealized loss on FVOCI securities relative to total
dimiliki Bank terhadap total modal. capital.
2) Limit Transaksi atau plafon surat berharga 2. Securities Transaction or Holding Limit
Batasan maksimum outstanding atas surat berharga yang Maximum outstanding limit of securities held by the Bank.
dimiliki oleh Bank.
3) Limit Counterparty 3. Counterparty Limit
Batasan maksimum pemberian fasilitas kepada Bank Maximum exposure limit to banking counterparties.
Counterparty.
Selain pelaporan tersebut, Bank juga menyampaikan laporan In addition, the Bank reports risk measurement results to regulators
pengukuran risiko kepada regulator sesuai dengan ketentuan yang in accordance with applicable regulations and actively coordinates
berlaku dan dalam rangka pengukuran risiko terintegrasi, Bank with its parent entity for consolidated risk measurement as part of
secara aktif berkomunikasi dengan entitas induk dalam rangka integrated risk management.
pengukuran risiko secara konsolidasi.
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PT Bank Mandiri Taspen
Pengungkapan ATMR Untuk Risiko Pasar
dengan Menggunakan Pendekatan Standar (MR1)
Disclosure of RWA for Market Risk Using the Standardized Approach (MR1)
Tabel Pengungkapan ATMR untuk Risiko Pasar dengan Menggunakan Pendekatan Standar (MR1)
Table of Disclosure of RWA for Market Risk Using the Standardized Approach (MR1)
Beban Modal Pendekatan Standar Posisi Tanggal Laporan
Standardised Approach Capital Charges – Reporting Date Position
Risiko
No
Risk
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Risiko GIRR
1 8,631.47 -
GIRR Risk
Risiko CSR nonsekuritisasi
2 2,634.74 -
Non-securitisation CSR Risk
Risiko CSR sekuritisasi nonCTP
3 - -
Securitisation CSR Risk (non-CTP)
Risiko CSR sekuritisasi CTP
4 - -
Securitisation CSR Risk (CTP)
Risiko Ekuitas
5 - -
Equity Risk
Risiko Komoditas
6 - -
Commodity Risk
Risiko Nilai Tukar
7 - -
Foreign Exchange Risk
DRC - nonsekuritisasi
8 - -
DRC – Non-securitisation
DRC - sekuritisasi nonCTP
9 - -
DRC – Securitisation (non-CTP)
DRC - sekurisasi CTP
10 - -
DRC – Securitisation (CTP)
RRAO
11 - -
RRAO
12 Total 11,266.21 -
Pengungkapan Tambahan
Additional Disclosure
Bank baru melakukan ATMR Risiko Pasar dikarenakan baru terdapat The Bank has only recently started calculating Risk-Weighted
portfolio Trading Book pada tahun 2025 Assets (RWA) for Market Risk, as trading book portfolios were only
established in 2025.
Pada tahun 2025 Bank menghitung ATMR Risiko Pasar sesuai dengan In 2025, the Bank calculated Market Risk RWA in accordance with
SEOJK No. 23/SEOJK.03/2022 SEOJK No. 23/SEOJK.03/2022.”
2025 Annual Report 381
Page 382
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Pengungkapan ATMR Untuk Risiko Pasar
dengan Menggunakan Pendekatan Standar yang Disederhanakan (MR3)
Disclosure of RWA for Market Risk Using the Simplified Standardized Approach (MR3)
Tabel Pengungkapan ATMR untuk Risiko Pasar dengan Menggunakan Pendekatan Standar yang Disederhanakan (MR3)
Table of Disclosure of RWA for Market Risk Using the Simplified Standardized Approach (MR3)
Instrumen Hak Opsi
Option Instruments
Risiko Instrumen
Interest rate Selain Hak Opsi
risk Non-Option Instruments Pendekatan Sederhana Pendekataan Delta Plus Pendekatan Skenario
(Simplified Approach) (Delta Plus Approach) (Scenario Approach)
Simplified Approach Delta Plus Approach Scenario Approach
Risiko suku bunga
- - - -
Interest rate risk
Risiko nilai tukar
Foreign exchange - - - -
risk
Sekuritisasi
- - - -
Securitisation risk
Total - - - -
Pengungkapan Tambahan
Additional Disclosure
Bank menggunakan pendekatan Standardized Approach (SA) dalam The Bank applies the Standardized Approach (SA) in the calculation
perhitungan ATMR Pasar dan tidak menggunakan pendekatan of Market Risk-Weighted Assets (RWA) and does not use the
Standardized Simplified Approach (SSA), sehingga laporan ini Standardized Simplified Approach (SSA). Therefore, this section is left
dikosongkan. blank.
Pengungkapan Informasi Kualitatif Terkait CVA (CVAA)
Qualitative Disclosure Related to CVA (CVAA)
Tabel Pengungkapan Informasi Kualitatif terkait CVA (CVAA)
Table of Qualitative Disclosure Related to CVA (CVAA)
Proses yang dilaksanakan Bank untuk mengidentifikasi, mengukur, memantau, dan mengendalikan risiko CVA
a.
Process for Identifying, Measuring, Monitoring, and Controlling CVA Risk
Bank belum memiliki transaksi derivatif dan Securities Financing The Bank does not have derivative transactions and Securities
Transactions (SFT) yang dinilai secara wajar (fair value). Financing Transactions (SFT) that are measured at fair value.
Metode yang dipergunakan dalam menentukan besaran CVA
b.
Method Used to Determine the CVA Amount
Bank belum memiliki transaksi derivatif dan Securities Financing The Bank does not have derivative transactions and Securities
Transactions (SFT) yang dinilai secara wajar (fair value). Financing Transactions (SFT) that are measured at fair value.
382 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Pengungkapan Informasi Kualitatif Terkait BA-CVA yang Disederhanakan (CVA1)
Qualitative Disclosure Related to Simplified BA-CVA (CVA1)
Tabel Pengungkapan BA-CVA yang Disederhanakan (CVA1)
Table of Disclosure of Simplified BA-CVA (CVA1)
ATMR
Komponen BA-CVA
Component RWA
BA-CVA
A B
Agregasi komponen sistematis risiko CVA
-
Aggregation of Systematic CVA Risk Components
Agregasi komponen idiosyncratic risiko CVA
-
Aggregation of Idiosyncratic CVA Risk Components
Total -
Penerapan Manajemen Risiko Untuk Interest Rate Risk In Banking Book (IRRBB)
Implementation of Risk Management for Interest Rate Risk in the Banking Book (IRRBB)
Tabel Laporan Penerapan Manajemen Risiko Untuk Risiko Suku Bunga Dalam Banking Book
Table of Report on the Implementation of Risk Management for Interest Rate Risk in the Banking Book
(Interest Rate Risk in the Banking Book)
Analisis Kualitatif
Qualitative Analysis
1. Penjelasan mengenai bagaimana Bank mendefinisikan IRRBB An explanation of how the Bank defines IRRBB for risk
untuk pengukuran dan pengendalian Risiko. measurement and control.
Risiko Suku Bunga dalam Banking Book atau Interest Rate Risk Interest Rate Risk in the Banking Book (IRRBB) is defined as the risk
in The Banking Book (IRRBB) didefinisikan sebagai risiko akibat resulting from market interest rate movements that are contrary to
pergerakan suku bunga di pasar yang berlawanan dengan posisi the Banking Book position, potentially impacting the Bank’s capital
Banking Book, yang berpotensi memberikan dampak terhadap and profitability (earnings) both now and in the future. The Bank
permodalan dan rentabilitas (earnings) Bank baik untuk saat ini measures interest rate risk in the banking book in accordance with
maupun pada masa mendatang. Bank mengukur risiko suku bunga Financial Services Authority Circular Letter No. 12/SEOJK.03/2018
pada banking book sesuai dengan yang tertuang dalam Surat concerning guidelines for measuring standardized approaches to
Edaran Otoritas Jasa Keuangan No.12/SEOJK.03/2018 tentang interest rate risk in the banking book for commercial banks, using
pedoman pengukuran risiko pendekatan standar untuk risiko suku two perspectives: economic value and profitability (earnings).
bunga dalam banking book bagi bank umum dengan menggunakan
dua perspektif, baik dari perspektif nilai ekonomis (economic value)
maupun perspektif rentabilitas (earnings).
2. Penjelasan mengenai strategi Manajemen Risiko dan mitigasi An explanation of Risk Management Strategy and Mitigation for
Risiko untuk IRRBB. IRRBB
Dalam penerapan manajemen risiko untuk IRRBB, Bank memiliki In implementing IRRBB risk management, the Bank has established
kebijakan Manajemen Risiko, Standar Prosedur Asset & Liability Risk Management Policies, Asset & Liability Management Standard
Management serta Petunjuk Teknis turunan yang mengatur teknis Procedures, and supporting technical guidelines governing
pelaksanaan ketentuan di atasnya. Dalam rangka mengelola risiko implementation details. To manage IRRBB exposure, the Bank
suku bunga untuk IRRBB beberapa hal yang dilakukan Bank antara applies several measures, including:
lain:
a) Menentapkan internal limit untuk risiko IRRBB sebagai upaya a) Establishing internal limits for IRRBB to prevent excessive risk
untuk menghindari peningkatan eksposur risiko yang timbul. exposure.
b) Menetapkan batasan maksimum tenor dalam transaksi surat b) Setting maximum tenor limits for securities transactions to
berharga agar ekposur risiko masih berada pada limit internal ensure exposure remains within internal risk appetite.
Bank.
c) Menetapkan plafon atas transaksi surat berharga dalam rangka c) Establishing transaction limits (plafond) for securities to
mengelola eksposur risiko suku bunga. manage interest rate risk exposure.
d) Berupaya melakukan evaluasi ekspour risiko IRRBB secara d) Conducting periodic evaluation of IRRBB exposure and
berkala, serta berupaya untuk melakukan review limit secara gradually reviewing limits to reduce long-term risk exposure.
gradual untuk mengurangi eksposur risiko dalam jangka panjang.
2025 Annual Report 383
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Analisis Kualitatif
Qualitative Analysis
3. Periodisasi perhitungan IRRBB Bank dan penjelasan mengenai The periodization of the Bank’s IRRBB calculation and an
pengukuran spesifik yang digunakan Bank untuk mengukur explanation of the specific measurements the Bank uses to
sensitivitas terhadap IRRBB. gauge sensitivity to IRRBB.
Dalam rangka memonitor eksposur risiko IRRBB, Bank melakukan To monitor IRRBB risk exposure, the Bank performs monthly
perhitungan secara bulanan atas posisi akhir bulan laporan. Dalam calculations based on the end-of-month reporting position. In
hal pemenuhan kewajiban regulator, sesuai dengan ketentuan compliance with regulatory obligations, in accordance with the
yang tertuang dalam Surat Edaran Otoritas Jasa Keuangan No.12/ provisions of Financial Services Authority Circular Letter No. 12/
SEOJK.03/2018 tentang pedoman pengukuran risiko pendekatan SEOJK.03/2018 concerning guidelines for measuring standardized
standar untuk risiko suku bunga dalam banking book bagi bank approaches to interest rate risk in the banking book for commercial
umum, Bank menghitung sensitivitas terhadap IRRBB secara banks, the Bank calculates IRRBB sensitivity quarterly based on
Triwulan atas posisi akhir bulan laporan. the end-of-month reporting position.
Adapun pengukuran spesifik yang digunakan oleh Bank dalam The specific measures used by the Bank to assess IRRBB sensitivity
mengukur sensitivitas IRRBB antara lain sebagai berikut: include the following:
a) Pengukuran berdasarkan perubahan pada nilai ekonomis dari a) Measurement based on changes in the economic value of equity
ekuitas (economic value of equity) atau EVE. (EVE).
b) Pengukuran berdasarkan perubahan pada pendapatan bunga b) Measurement based on changes in net interest income (NII).
bersih (net interest income) atau NII.
4. Penjelasan mengenai skenario shock suku bunga dan skenario Explanation of the interest rate shock scenarios and stress
stress yang digunakan Bank dalam perhitungan IRRBB dengan scenarios used by banks in calculating IRRBB using the EVE and
menggunakan metode EVE dan NII. NII methods.
Sesuai dengan Surat Edaran Otoritas Jasa Keuangan No.12/ In accordance with Financial Services Authority Circular Letter
SEOJK.03/2018 tentang pedoman pengukuran risiko pendekatan No. 12/SEOJK.03/2018 concerning guidelines for measuring risk
standar untuk risiko suku bunga dalam banking book bagi bank using a standardized approach for interest rate risk in the banking
umum, skenario shock suku bunga yang digunakan antara lain: book for commercial banks, the interest rate shock scenarios used
1. Dalam perhitungan ΔEVE terdapat enam 6 (enam) jenis skenario include:
shock suku bunga, yaitu Parallel Up, Parallel Down, Steepener, 1. In the ΔEVE calculation, there are six types of interest rate shock
Flattener, Short Rates Up, dan Short Rates Down. scenarios: Parallel Up, Parallel Down, Steepener, Flattener,
Short Rates Up, and Short Rates Down.
2. Sedangkan untuk perhitungan ΔNII menggunakan 2 (dua) 2. The ΔNII calculation uses two interest rate shock scenarios:
skenario shock suku bunga, yaitu Parallel Up dan Parallel Down. Parallel Up and Parallel Down.
5. Apabila terdapat asumsi pemodelan yang digunakan secara If any significant modeling assumptions used in the Bank’s IMS
signifikan dalam IMS Bank (contoh: hasil pengukuran EVE (e.g., EVE measurements conducted by the Bank for purposes
yang dilakukan oleh Bank untuk tujuan selain pengungkapan, other than disclosure, internal assessments of capital adequacy)
asesmen internal terhadap kecukupan permodalan) berbeda dari differ from the modeling assumptions used in the IRRBB
asumsi pemodelan yang digunakan dalam laporan perhitungan calculation report using the standard approach, the Bank must
IRRBB dengan pendekatan standar, Bank harus memberikan provide an explanation of these assumptions, including their
penjelasan terhadap asumsi tersebut termasuk dampaknya impact and the rationale for their use (e.g., historical data,
serta alasan penggunaan asumsi tersebut (contoh: data historis, management judgment and analysis).
pertimbangan dan analisis manajemen).
Saat ini Bank tidak menggunakan asumsi permodelan dalam IMS/ The Bank does not currently use any modeling assumptions in its
Internal Measurement System Bank yang berbeda dari asumsi IMS/Internal Measurement System that differ from the modeling
pemodelan yang digunakan dalam laporan perhitungan IRRBB assumptions used in the IRRBB calculation report using the
dengan menggunakan pendekatan standar. standard approach.
6. Penjelasan mengenai bagaimana Bank melakukan lindung nilai An explanation of how the Bank hedges its IRRBB (if any) and
(hedging) terhadap IRRBB (apabila ada) dan perlakuan akuntansi the related accounting treatment.
terkait.
Saat ini Bank tidak melakukan tindakan lindung nilai (hedging) The Bank currently does not hedge its IRRBB.
terhadap IRRBB.
7. Penjelasan komprehensif mengenai asumsi utama pemodelan A comprehensive explanation of the key modeling and parametric
dan parametrik yang digunakan dalam menghitung ΔEVE dan assumptions used in calculating ΔEVE and ΔNII includes:
ΔNII antara lain:
a. Perhitungan EVE telah memperhitungkan keberadaan margin a. The EVE calculation takes into account the commercial margin in
komersial dalam arus kas dan diskonto atas arus kas. cash flows and discounted cash flows.
b. Bank memperhitungkan opsi perilaku (behaviour options) b. The Bank considers behavioral options, such as using an early
seperti menggunakan model early prepayment untuk kredit dan prepayment model for loans and behavioral options analysis for
analisa behavior options untuk simpanan tanpa jangka waktu non-maturity deposits.
(Non Maturity Deposit).
Metodologi yang digunakan Bank untuk mengestimasi prepayment rate The Bank’s methodology for estimating the prepayment rate for
dari pinjaman dengan menggunakan data historis yang dimiliki Bank. loans utilizes historical data.
Bank melakukan analisa behavior options untuk simpanan tanpa The Bank conducts behavioral options analysis for non-maturity
jangka waktu (Non Maturity Deposit) pada Tabungan dan Giro deposits in Savings and Current Accounts by identifying core and
dengan mengidentifikasi core deposit dan non core deposit non-core deposits from each stable deposit in transactional retail,
dari setiap simpanan stabil Retail transaksional, Retail non- non-transactional retail, and wholesale.
transaksional dan Wholesale.
Penempatan core deposit dengan metode slotting yang mengacu Core deposits are allocated using a slotting method, which refers
pada SEOJK No. 12/SEOJK.03/2018 perihal Penerapan Manajemen to OJK Circular Letter No. 12/SEOJK.03/2018 concerning the
Risiko dan Pengukuran Risiko Pendekatan Standar untuk Risiko Implementation of Risk Management and Risk Measurement
Suku Bunga dalam Banking Book (Interest Rate Risk in The Banking Standard Approaches for Interest Rate Risk in the Banking Book
Book) Bagi Bank Umum. for Commercial Banks.
384 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Analisis Kualitatif
Qualitative Analysis
Model early prepayment untuk kredit dan analisa behavior options The early prepayment model for credit and behavioral options
untuk simpanan tanpa jangka waktu (Non Maturity Deposit) yang analysis for non-maturity deposits used by the Bank have an
digunakan oleh Bank berdampak pada repricing time pada kredit, impact on repricing time for credit, current accounts and savings.
giro dan tabungan.
8. Informasi lainnya yang perlu diungkapkan oleh Bank terkait Other information required to be disclosed by the Bank regarding
interpretasi Bank terhadap signifikansi dan sensitivitas hasil the Bank’s interpretation of the significance and sensitivity of
pengukuran IRRBB yang telah diungkapkan dan/atau penjelasan the IRRBB measurement results that have been disclosed and/or
terhadap variasi yang signifikan pada tingkat IRRBB yang an explanation for significant variations in the reported IRRBB
dilaporkan dibandingkan dengan pengungkapan sebelumnya levels compared to previous disclosures (if any).
(apabila ada).
Tidak terdapat informasi lainnya. No other information available.
Analisis Kuantitatif
Quantitative Analysis
1. Rata-rata jangka waktu penyesuaian suku bunga (repricing Average repricing maturity applied to Non-Deliverable Loans
maturity) yang diterapkan untuk NMD. (NMDs).
a. Rata-rata jangka waktu (repricing maturity) untuk Giro Retail a. The average repricing maturity for Retail Current Accounts is 2.0
adalah 2.0 Tahun dan Giro wholesale adalah 1.3 Tahun. years and for Wholesale Current Accounts is 1.3 years.
b. Rata-rata jangka waktu jangka waktu (repricing maturity) untuk b. The average repricing maturity for Retail Savings Accounts is
Tabungan Retail adalah 1.9 Tahun dan Tabungan wholesale 1.9 years and for Wholesale Savings Accounts is 1.2 years.
adalah 1.2 Tahun.
2. Jangka waktu penyesuaian suku bunga (repricing maturity) The longest repricing maturity applied to Non-Deliverable
terlama yang diterapkan untuk NMD. Loans (NMDs).
Jangka waktu penyesuaian suku bunga (repricing maturity) terlama The longest repricing maturity applied to Non-Deliverable Loans
yang diterapkan untuk NMD adalah 6 Tahun. (NMDs) is 6 years.
Laporan Perhitungan IRRBB
IRRBB Calculation Report
Tabel Laporan Perhitungan IRRBB
Table of IRRBB Calculation Report
Dalam Juta Rupiah
Δ EVE Δ NII
In IDR Million
Perode Desember 2025 Juni 2025 Desember 2025 Juni 2025
Period December-25 June-25 December-25 June-25
Parallel up (6,737,128) (6,124,405) (1,139,261) (1,053,568)
Parallel down 8,152,284 6,600,106 1,004,508 961,970
Steepener (1,939,390) (1,706,386)
Flattener 620,368 (218,350)
Short rate up (1,855,002) (1,751,040)
Short rate down 2,764,424 1,857,439
Nilai Maksimum Negatif (absolut)
6,737,128 6,124,405 1,139,261 1,053,568
Maximum Negative Value (absolute)
Modal Tier 1 (untuk ΔEVE) atau Projected Income
(untuk NII) 9,162,614 8,356,131 3,990,099 3,567,849
Tier 1 Capital (for ΔEVE) or Projected Income (for NII)
Nilai Maksimum dibagi Modal Tier 1 (untuk ΔEVE)
atau Projected Income (untuk NII)
73.53% 73.29% 28.55% 29.53%
Maximum Value divided by Tier 1 Capital (for ΔEVE)
or Projected Income (for NII)
2025 Annual Report 385
Page 386
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Risiko Likuiditas
Liquidity Risk
Risiko likuiditas merupakan risiko akibat ketidakmampuan Liquidity risk is the risk arising from the Bank’s inability to meet
Bank untuk memenuhi liabilitas yang jatuh tempo dari sumber its maturing liabilities from cash flow funding sources and/or
pendanaan arus kas dan/atau dari aset likuid berkualitas tinggi from high-quality liquid assets that can be pledged, without
yang dapat diagunkan, tanpa mengganggu aktivitas dan disrupting the Bank’s activities and financial condition. The
kondisi keuangan Bank. Pengelolaan risiko likuiditas antara management of liquidity risk is carried out, among others,
lain dilakukan melalui upaya peningkatan pelayanan kepada through efforts to enhance services to deposit customers
nasabah penyimpan dalam rangka menjaga stabilitas dan in order to maintain the stability and continuity of deposit
kontinuitas jumlah simpanan, kebijakan penempatan dana balances, the implementation of policies on the placement of
pada instrumen yang aman dan likuid, kebijakan contingency funds in safe and liquid instruments, the establishment of a
funding plan, dan pemantauan posisi likuiditas secara harian contingency funding plan policy, and the daily monitoring of
serta evaluasi posisi likuiditas melalui rapat Asset Liability liquidity positions, as well as the evaluation of liquidity positions
Committee (ALCO) secara rutin. through regular Asset Liability Committee (ALCO) meetings.
Perhitungan Rasio Kecukupan Likuiditas (LCR)
IRRBB Calculation Report
Tabel Perhitungan Rasio Kecukupan Likuiditas (LCR)
Table of Liquidity Coverage Ratio (LCR) Calculation
INDIVIDUAL
INDIVIDUAL
Posisi Tanggal Laporan (TW IV / 2025) Posisi Tanggal Laporan (TW III / 2025)
As at the Reporting Date (Q4/2025). As at the Reporting Date (Q3/2025).
Nilai HQLA setelah
Nilai HQLA setelah
pengurangan nilai (haircut)
pengurangan nilai (haircut)
atau outstanding kewajiban
atau outstanding kewajiban
dan komitmen dikalikan Nilai outstanding
Nilai outstanding dan komitmen dikalikan
tingkat penarikan (run-off kewajiban dan
Komponen kewajiban dan tingkat penarikan (run-off
No. rate) atau Nilai tagihan komitmen/
Component komitmen/ rate) atau Nilai tagihan
kontraktual dikalikan tingkat nilai tagihan
nilai tagihan kontraktual dikalikan tingkat
penerimaan (inflow rate) kontraktual
kontraktual penerimaan (inflow rate)
The value of HQLA after Outstanding
Outstanding value The value of HQLA after the
applying haircuts, or the amounts of
of liabilities and application of haircuts, or
outstanding amount of liabilities and
commitments/ the outstanding amounts of
liabilities and commitments commitments/
contractual liabilities and commitments
multiplied by the applicable contractual
receivables. multiplied by the applicable
run-off rates, or the receivables
run-off rates, or contractual
contractual receivables
receivables multiplied by the
multiplied by the applicable
applicable inflow rates
inflow rates
Jumlah data point yang digunakan
dalam perhitungan LCR 64 hari 64 hari
1
The number of data points used in 64 days 64 days
the LCR calculation
HIGH QUALITY LIQUID ASSET (HQLA)
Total High Quality Liquid Asset
2 18,770,749 18,534,301
(HQLA)
386 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
INDIVIDUAL
INDIVIDUAL
Posisi Tanggal Laporan (TW IV / 2025) Posisi Tanggal Laporan (TW III / 2025)
As at the Reporting Date (Q4/2025). As at the Reporting Date (Q3/2025).
Nilai HQLA setelah
Nilai HQLA setelah
pengurangan nilai (haircut)
pengurangan nilai (haircut)
atau outstanding kewajiban
atau outstanding kewajiban
dan komitmen dikalikan Nilai outstanding
Nilai outstanding dan komitmen dikalikan
tingkat penarikan (run-off kewajiban dan
Komponen kewajiban dan tingkat penarikan (run-off
No. rate) atau Nilai tagihan komitmen/
Component komitmen/ rate) atau Nilai tagihan
kontraktual dikalikan tingkat nilai tagihan
nilai tagihan kontraktual dikalikan tingkat
penerimaan (inflow rate) kontraktual
kontraktual penerimaan (inflow rate)
The value of HQLA after Outstanding
Outstanding value The value of HQLA after the
applying haircuts, or the amounts of
of liabilities and application of haircuts, or
outstanding amount of liabilities and
commitments/ the outstanding amounts of
liabilities and commitments commitments/
contractual liabilities and commitments
multiplied by the applicable contractual
receivables. multiplied by the applicable
run-off rates, or the receivables
run-off rates, or contractual
contractual receivables
receivables multiplied by the
multiplied by the applicable
applicable inflow rates
inflow rates
ARUS KAS KELUAR (CASH OUTFLOWS)
CASH OUTFLOWS
Simpanan nasabah perorangan
dan Pendanaan yang berasal dari
nasabah Usaha Mikro dan Usaha
Kecil terdiri dari:
3 17,493,232 1,058,479 17,364,653 1,097,624
Deposits from individual customers
and funding sourced from Micro
and Small Enterprise customers
consisted of:
a. Simpanan/Pendanaan stabil
13,816,882 690,844 12,776,826 638,841
a. Stable Deposits/Funding
b. Simpanan/Pendanaan kurang
stabil 3,676,350 367,635 4,587,827 458,783
b. Less Stable Deposits/Funding.
Pendanaan yang berasal dari
nasabah korporasi, terdiri dari :
4 13,450,811 7,871,698 14,164,116 8,100,951
Funding sourced from corporate
customers consisted of:
a. Simpanan Operasional
182,528 42,959 191,553 45,412
a. Operational Deposits
b. Simpanan non-operasional
dan/atau kewajiban lainnya yang
bersifat non operasional 13,268,283 7,828,738 13,972,563 8,055,539
b. Non-operational deposits and/or
other non-operational liabilities
c. surat berharga berupa surat
utang yang diterbitkan oleh bank
(unsecured debt) - - - -
c. Debt securities issued by the
Bank (unsecured debt)
Pendanaan dengan agunan
5 (secured funding) - -
Secured funding
Arus kas keluar lainnya (additional
requirement), terdiri dari:
6 14,540 13,344 124,681 122,757
Other cash outflows (additional
requirements) consisted of:
a. arus kas keluar atas transaksi
derivatif
- - - -
a. Cash outflows arising from
derivative transactions
b. arus kas keluar atas peningkatan
kebutuhan likuiditas
- - - -
b. Cash outflows arising from
increased liquidity requirements
c. arus kas keluar atas kehilangan
pendanaan
- - - -
c. Cash outflows arising from the
loss of funding
2025 Annual Report 387
Page 388
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
INDIVIDUAL
INDIVIDUAL
Posisi Tanggal Laporan (TW IV / 2025) Posisi Tanggal Laporan (TW III / 2025)
As at the Reporting Date (Q4/2025). As at the Reporting Date (Q3/2025).
Nilai HQLA setelah
Nilai HQLA setelah
pengurangan nilai (haircut)
pengurangan nilai (haircut)
atau outstanding kewajiban
atau outstanding kewajiban
dan komitmen dikalikan Nilai outstanding
Nilai outstanding dan komitmen dikalikan
tingkat penarikan (run-off kewajiban dan
Komponen kewajiban dan tingkat penarikan (run-off
No. rate) atau Nilai tagihan komitmen/
Component komitmen/ rate) atau Nilai tagihan
kontraktual dikalikan tingkat nilai tagihan
nilai tagihan kontraktual dikalikan tingkat
penerimaan (inflow rate) kontraktual
kontraktual penerimaan (inflow rate)
The value of HQLA after Outstanding
Outstanding value The value of HQLA after the
applying haircuts, or the amounts of
of liabilities and application of haircuts, or
outstanding amount of liabilities and
commitments/ the outstanding amounts of
liabilities and commitments commitments/
contractual liabilities and commitments
multiplied by the applicable contractual
receivables. multiplied by the applicable
run-off rates, or the receivables
run-off rates, or contractual
contractual receivables
receivables multiplied by the
multiplied by the applicable
applicable inflow rates
inflow rates
d. arus kas keluar atas penarikan
komitmen fasilitas kredit dan
fasilitas likuiditas
1,259 63 2,025 101
d. Cash outflows arising from
drawdowns of committed credit
and liquidity facilities
e. arus kas keluar atas kewajiban
kontraktual lainnya terkait
penyaluran dana
13,281 13,281 122,656 122,656
e. Cash outflows arising from other
contractual obligations related to
fund disbursement
f. arus kas keluar atas kewajiban
kontijensi pendanaan lainnya
- - - -
f. Cash outflows arising from other
contingent funding obligations
g. arus kas keluar kontraktual
lainnya - - - -
g. Other contractual cash outflows
TOTAL ARUS KAS KELUAR
7 (CASH OUTFLOWS) 8,943,521 9,321,333
TOTAL CASH OUTFLOWS
ARUS KAS MASUK (CASH INFLOWS)
CASH INFLOWS
Pinjaman dengan agunan (secured
8 lending) - - 851 -
Secured lending
Tagihan berasal dari pihak lawan
(counterparty) yang bersifat lancar
(inflows from fully performing
9 exposures) 1,085,504 714,388 1,068,601 658,217
Receivables from counterparties
classified as current (inflows from
fully performing exposures).
Arus kas masuk lainnya
10 - - - -
Other cash inflows
TOTAL ARUS KAS MASUK (CASH
11 INFLOWS) 1,085,504 714,388 1,069,452 658,217
TOTAL CASH INFLOWS
TOTAL ADJUSTED VALUE 1 TOTAL ADJUSTED VALUE 1
12 TOTAL HQLA 18,770,749 18,534,301
TOTAL ARUS KAS KELUAR
BERSIH (NET CASH OUTFLOWS) 8,229,133 8,663,116
TOTAL NET CASH OUTFLOWS
LCR (%) 228.10% 213.94%
Keterangan :
1)
Adjusted value dihitung pengenaan pengurangan nilai (haircut), tingkat penarikan (run-off rate), dan tingkat penerimaan (inflow rate) serta batas maksimum komponen HQLA,
misalnya batas maksimum HQLA Level 2B dan HQLA Level 2 serta batas maksimum arus kas masuk yang dapat diperhitungkan dalam LCR.
Notes:
1)
Adjusted values were calculated by applying valuation reductions (haircuts), run-off rates, and inflow rates, as well as caps on HQLA components, such as the maximum limits
for Level 2B and Level 2 HQLA, and the maximum allowable cash inflows that could be recognized in the LCR calculation.
388 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Analisis
Analysis
1. LCR Bank Mandiri Taspen untuk Triwulan IV 2025 sebesar 228.10%, 1. The Liquidity Coverage Ratio (LCR) of Bank Mandiri Taspen for the
naik sebesar 14.16% dibandingkan posisi Triwulan III 2025 sebesar fourth quarter of 2025 was recorded at 228.10%, representing an
213.94%. increase of 14.16% compared to the third quarter of 2025 position
of 213.94%.
2. Faktor peningkatan LCR yang pertama adalah peningkatan 2. The first factor contributing to the increase in LCR was the rise in
HQLA sebesar Rp236.5 M (setelah haircut). Hal tersebut terjadi High Quality Liquid Assets (HQLA) amounting to IDR236.5 billion
disebabkan oleh peningkatan rata-rata outstanding surat berharga (after haircut). This increase was primarily driven by a higher average
yang diterbitkan oleh Pemerintah Indonesia dan Bank Indonesia outstanding balance of securities issued by the Government of Indonesia
sebesar Rp1.79 T (nilai setelah haircut) selama Triwulan IV and Bank Indonesia, which rose by IDR1.79 trillion (after haircut) during
dibandingkan dengan Triwulan III 2025. the fourth quarter compared to the third quarter of 2025.
3. Faktor peningkatan LCR yang kedua adalah penurunan rata-rata 3. The second factor contributing to the increase in LCR was the
Net Cash Outflow sebesar Rp433.98 M (setelah haircut) pada decrease in the average Net Cash Outflow, which declined by
Triwulan IV 2025 dibandingkan dengan Triwulan III 2025. IDR433.98 billion (after haircut) in the fourth quarter of 2025
compared to the third quarter of 2025.
4. HQLA Bank Mandiri Taspen per Triwulan IV 2025 sebesar Rp18.77 4. HQLA of Bank Mandiri Taspen as of the fourth quarter of 2025
T didominasi oleh surat berharga Pemerintah Indonesia dan Bank amounted to IDR18.77 trillion, predominantly consisting of
Indonesia sebesar Rp12.98 T dan penempatan pada Bank Indonesia securities issued by the Government of Indonesia and Bank
sebesar Rp5.69 T. Indonesia totaling IDR12.98 trillion, as well as placements with
Bank Indonesia amounting to IDR5.69 trillion.
5. Dalam mengelola likuiditas, Bank telah mengidentifikasi, mengukur, 5. In managing liquidity, the Bank had identified, measured, monitored,
memantau dan mengendalikan risiko likuiditas secara berkala, and controlled liquidity risk on a regular basis, involving both
dengan melibatkan unit kerja funding maupun lending. Sebagai funding and lending business units. As part of the implementation
bagian dari penerapan manajemen risiko likuiditas dalam berbagai of liquidity risk management under various conditions, the Bank had
kondisi, Bank juga telah memiliki Kebijakan Rencana Pendanaan also established a Contingency Funding Plan policy, which outlined
Darurat (Contingency Funding Plan) yang berisi langkah-langkah measures to anticipate and address changes in liquidity conditions,
yang harus dilakukan oleh Bank dalam mengantisipasi dan supported by daily monitoring.
menghadapi perubahan kondisi likuiditas serta pemantauan yang
dilakukan secara harian.
6. Strategi pengelolaan neraca dan likuiditas ditetapkan dalam rapat 6. Balance sheet and liquidity management strategies were
komite ALCO dan dilaksanakan oleh unit kerja baik funding maupun determined through Asset and Liability Committee (ALCO)
lending. Dalam rangka meningkatkan Simpanan/Pendanaan Stabil meetings and implemented by both funding and lending units. In
dan Simpanan Operasional, Bank Mandiri Taspen terus berupaya order to enhance Stable Funding and Operational Deposits, Bank
mengembangkan strategi untuk meningkatkan akuisisi nasabah retail. Mandiri Taspen continuously pursued strategies to strengthen
retail customer acquisition.
7. Likuiditas bank dapat dijaga dengan baik sesuai regulasi dan 7. The Bank’s liquidity was maintained at a sound level in compliance
mendukung kegiatan bisnis bank. with prevailing regulations and adequately supported the Bank’s
business activities.
2025 Annual Report 389
Page 390
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Net Stable Funding Ratio (NSFR)
Net Stable Funding Ratio (NSFR)
Tabel Pengungkapan mengenai Net Stable Funding Ratio (NSFR)
Table of Disclosure regarding Net Stable Funding Ratio (NSFR)
Posisi Tanggal Laporan Sebelumnya (September / 2025)
As at the Previous Reporting Date (September/2025)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on Remaining Maturity (in millions
Komponen ASF Total Nilai
of Rupiah)
ASF Components Tertimbang
Total
Tanpa Weighted
≥ 6 bulan - <
Jangka Value
< 6 bulan 1 tahun ≥ 1 tahun
Waktu¹
< 6 months ≥ 6 months - ≥ 1 year
Without
< 1 year
Maturity
Modal :
1 9,016,586 - - - 9,016,586
Capital:
Modal sesuai POJK KPMM
2 9,016,586 - - - 9,016,586
Capital in accordance with POJK KPMM
Instrumen modal lainnya
3 - - - - -
Other capital instruments
Simpanan yang berasal dari nasabah
perorangan dan pendanaan yang berasal dari
nasabah usaha mikro dan usaha kecil:
4 11,710,875 12,007,464 481,743 4,359 22,579,664
Deposits from individual customers and
funding sourced from Micro and Small
Enterprise customers consisted of:
Simpanan dan pendanaan stabil
5 10,821,050 5,032,584 50,975 2,884 15,112,263
Stable deposits and funding
Simpanan dan pendanaan kurang stabil
6 889,825 6,974,880 430,768 1,476 7,467,401
Less stable deposits and funding
Pendanaan yang berasal dari nasabah korporasi:
7 Funding sourced from corporate customers 618,579 27,012,596 2,425,611 5,622,311 15,404,959
consisted of:
Simpanan operasional
8 Funding sourced from corporate customers 197,094 - - - 98,547
consisted of:
Pendanaan lainnya yang berasal dari
nasabah korporasi
9 421,485 27,012,596 2,425,611 5,622,311 15,306,412
Other funding sourced from corporate
customers
Liabilitas yang memiliki pasangan aset yang
saling bergantung
10
Liabilities with corresponding interdependent
assets
Liabilitas dan ekuitas lainnya :
11
Other liabilities and equity:
NSFR liabilitas derivatif
12
NSFR derivative liabilities
ekuitas dan liabilitas lainnya yang tidak
masuk dalam kategori diatas
13 16,717 16,446 223,410 231,632
Equity and other liabilities not classified
under the above categories
Total ASF
14 47,232,841
Total ASF
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PT Bank Mandiri Taspen
Posisi Tanggal Laporan (Desember / 2025)
As at the Reporting Date (December/2025)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu No. Ref. dari
(Dalam Juta Rupiah) Kertas Kerja
Carrying Amount Based on Remaining Maturity (in millions of Rupiah) NSFR
Total Nilai Reference No.
Tertimbang from the NSFR
Total Weighted Working Paper
≥ 6 bulan - < 1 Value
Tanpa Jangka
< 6 bulan tahun ≥ 1 tahun
Waktu¹
< 6 months ≥ 6 months - < 1 ≥ 1 year
Without Maturity
year
9,525,206 - - - 9,525,206
1.1
9,525,206 - - - 9,525,206
1.2
- - - - - 1.3
2
12,020,710 11,881,309 425,717 3,876 22,720,593
3
2.1
11,275,308 5,119,503 40,262 3,421 15,616,740
3.1
2.2
745,402 6,761,806 385,455 456 7,103,853
3.2
649,599 29,784,880 3,673,695 4,389,377 15,208,318 4
200,138 - - - 100,069 4.1
449,461 29,784,880 3,673,695 4,389,377 15,108,249 4.2
- - - - - 5
6
6.1
- 18,223 16,643 225,665 233,986 6.2 s.d. 6.5
47,688,102 7
2025 Annual Report 391
Page 392
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Posisi Tanggal Laporan Sebelumnya (September / 2025)
As at the Previous Reporting Date (September/2025)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on Remaining Maturity (in millions
Komponen RSF Total Nilai
of Rupiah)
RSF Components Tertimbang
Total
Tanpa Weighted
≥ 6 bulan - <
Jangka Value
< 6 bulan 1 tahun ≥ 1 tahun
Waktu¹
< 6 months ≥ 6 months - ≥ 1 year
Without
< 1 year
Maturity
Total HQLA dalam rangka perhitungan NSFR
15 Total HQLA for the purpose of NSFR 592,926
calculation
Simpanan pada lembaga keuangan lain untuk
tujuan operasional
16 51,133 - - - 25,566
Deposits with other financial institutions for
operational purposes
Pinjaman dengan kategori Lancar dan Dalam
Perhatian Khusus (performing) dan surat
17 berharga - 2,915,692 130,627 48,418,411 41,302,322
Loans classified as Current and Special
Mention (performing), as well as securities
kepada lembaga keuangan yang dijamin
dengan HQLA Level 1
18 - 5,011 - - 501
to financial institutions secured by Level 1
HQLA
kepada lembaga keuangan yang dijamin
bukan dengan HQLA Level 1 dan pinjaman
kepada lembaga keuangan tanpa jaminan
19 - 200,000 - - 30,000
to financial institutions secured by non-
Level 1 HQLA, as well as unsecured loans to
financial institutions
kepada korporasi non-keuangan, nasabah
retail dan nasabah usaha mikro dan kecil,
pemerintah pusat, pemerintah negara lain,
Bank Indonesia, bank sentral negara lain dan
entitas sektor publik, yang diantaranya:
20 to non-financial corporates, retail - 2,710,661 130,584 48,371,405 41,237,196
customers, and micro and small enterprise
customers, as well as central governments,
foreign governments, Bank Indonesia, other
countries’ central banks, and public sector
entities, which included:
memenuhi kualifikasi untuk mendapat
bobot risiko 35% atau kurang, sesuai SE
OJK ATMR untuk Risiko Kredit
21 - - - - -
qualified for a risk weight of 35% or
lower, in accordance with SE OJK RWA
Credit Risk.
Kredit beragun rumah tinggal yang tidak
sedang dijaminkan, yang diantaranya :
22 Residential mortgage loans that were not - 21 44 20,195 17,198
currently pledged as collateral, which
included:
memenuhi kualifikasi untuk mendapat
bobot risiko 35% atau kurang, sesuai SE
OJK ATMR untuk Risiko Kredit
23 - - - 26,811 17,427
qualified for a risk weight of 35% or
lower, in accordance with SE OJK RWA
Credit Risk.
392 Laporan Tahunan 2025
Page 393
PT Bank Mandiri Taspen
Posisi Tanggal Laporan (Desember / 2025)
As at the Reporting Date (December/2025)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu No. Ref. dari
(Dalam Juta Rupiah) Kertas Kerja
Carrying Amount Based on Remaining Maturity (in millions of Rupiah) NSFR
Total Nilai Reference No.
Tertimbang from the NSFR
Total Weighted Working Paper
≥ 6 bulan - < 1 Value
Tanpa Jangka
< 6 bulan tahun ≥ 1 tahun
Waktu¹
< 6 months ≥ 6 months - < 1 ≥ 1 year
Without Maturity
year
650,967 1
74,756 - - - 37,378 2
- 1,128,341 143,313 49,799,746 42,451,306 3
- - 5,006 - 2,503 3.1.1
3.1.2
- - - - -
3.1.3
3.1.4.2
- 1,128,318 138,256 49,748,700 42,412,322 3.1.5
3.1.6
- - - - - 3.1.4.1
- 22 51 16,321 13,909 3.1.7.2
- - - 34,725 22,571 3.1.7.1
2025 Annual Report 393
Page 394
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Posisi Tanggal Laporan Sebelumnya (September / 2025)
As at the Previous Reporting Date (September/2025)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on Remaining Maturity (in millions
Komponen RSF Total Nilai
of Rupiah)
RSF Components Tertimbang
Total
Tanpa Weighted
≥ 6 bulan - <
Jangka Value
< 6 bulan 1 tahun ≥ 1 tahun
Waktu¹
< 6 months ≥ 6 months - ≥ 1 year
Without
< 1 year
Maturity
Surat Berharga dengan kategori Lancar
dan Kurang Lancar (performing) yang tidak
sedang dijaminkan, tidak gagal bayar, dan
tidak masuk sebagai HQLA, termasuk saham
yang diperdagangkan di bursa
24 - - - - -
Securities classified as Current and Special
Mention (performing) that were not pledged
as collateral, were not in default, and were
not included as HQLA, including listed
equities.
Aset yang memiliki pasangan liabilitas yang
saling bergantung
25
Assets with corresponding interdependent
liabilities
Aset lainnya :
26 - 503 266 782,333 783,102
Other assets:
Komoditas fisik yang yang diperdagangkan,
27 termasuk emas
Traded physical commodities, including gold
Kas, surat berharga dan aset lainnya
yang dicatat sebagai initial margin untuk
kontrak derivatif dan kas atau aset lain
yang diserahkan sebagai default fund pada
central counterparty (CCP)
28
Cash, securities, and other assets recorded
as initial margin for derivative contracts,
as well as cash or other assets placed as
default fund contributions to a central
counterparty (CCP)
NSFR aset derivatif
29
NSFR derivative assets
NSFR liabilitas derivatif sebelum dikurangi
dengan variation margin
30
NSFR derivative liabilities before deduction
of variation margin
Seluruh aset lainnya yang tidak masuk
dalam kategori diatas
31 - 503 266 782,333 783,102
All other assets not classified under the
above categories
Rekening Administratif
32 2,140 -
Off-Balance Sheet Accounts
33 Total RSF 42,703,916
Rasio Pendanaan Stabil Bersih (Net Stable
34 Funding Ratio (%)) 110.61%
Net Stable Funding Ratio (%)
394 Laporan Tahunan 2025
Page 395
PT Bank Mandiri Taspen
Posisi Tanggal Laporan (Desember / 2025)
As at the Reporting Date (December/2025)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu No. Ref. dari
(Dalam Juta Rupiah) Kertas Kerja
Carrying Amount Based on Remaining Maturity (in millions of Rupiah) NSFR
Total Nilai Reference No.
Tertimbang from the NSFR
Total Weighted Working Paper
≥ 6 bulan - < 1 Value
Tanpa Jangka
< 6 bulan tahun ≥ 1 tahun
Waktu¹
< 6 months ≥ 6 months - < 1 ≥ 1 year
Without Maturity
year
- - - - - 3.2
- - - - - 4
- 783 430 900,322 901,535 5
- - 5.1
- - 5.2
- - 5.3
- - 5.4
- 783 430 900,322 901,535 5.5 s.d. 5.12
1,137 - 12
44,041,185 13
108.28% 14
2025 Annual Report 395
Page 396
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Nilai Tercatat Berdasarkan Sisa
Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on
Remaining Maturity (in millions of
Rupiah)
Komponen ASF
ASF Components
Tanpa Jangka Waktu
Without Maturity
Nilai Tercatat
Faktor ASF
Carrying
ASF Factor
Amount
Modal:
1
Capital:
Modal bagi Bank Umum berkantor pusat di Indonesia:
1.1 9,525,206
Capital for Commercial Banks Headquartered in Indonesia:
Modal inti (Tier 1)
1.1.1 9,162,614 100%
Core Capital (Tier 1)
Modal pelengkap (Tier 2)
1.1.2 362,592 100%
Supplementary Capital (Tier 2).
Modal bagi KCBA
1.2 - 100%
Capital for KCBA
Instrumen modal lainnya
1.3 - 100%
Other capital instruments
Simpanan yang berasal dari nasabah perorangan:
2
Deposits sourced from individual customers:
Simpanan stabil
2.1 11,275,232
Stable deposits
Simpanan tanpa jangka waktu (contoh: giro, tabungan)
2.1.1 11,275,232 95%
Non-maturity deposits (e.g., current accounts and savings accounts)
Simpanan dengan jangka waktu (contoh: Deposito)
2.1.2 - n.a
Term deposits (e.g., time deposits)
Simpanan kurang stabil
2.2 745,402
Less stable deposits
Simpanan tanpa jangka waktu (contoh: giro, tabungan)
2.2.1 745,402 90%
Non-maturity deposits (e.g., current accounts and savings accounts)
Simpanan dengan jangka waktu (contoh: Deposito)
2.2.2 - n.a
Term deposits (e.g., time deposits)
Pendanaan yang berasal dari nasabah usaha mikro dan usaha kecil:
3
Funding sourced from Micro and Small Enterprise customers:
Pendanaan stabil
3.1 76
Stable funding
Pendanaan tanpa jangka waktu (contoh: giro, tabungan)
3.1.1 76 95%
Non-maturity funding (e.g., current accounts and savings accounts)
Pendanaan dengan jangka waktu (contoh: deposito, surat berharga)
3.1.2 - n.a
Term funding (e.g., time deposits and securities)
Pendanaan kurang stabil
3.2 -
Less stable funding
Pendanaan tanpa jangka waktu (contoh: giro, tabungan)
3.2.1 - 90%
Non-maturity funding (e.g., current accounts and savings accounts)
Pendanaan dengan jangka waktu (contoh: deposito, surat berharga)
3.2.2 - n.a
Term funding (e.g., time deposits and securities)
396 Laporan Tahunan 2025
Page 397
PT Bank Mandiri Taspen
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on Remaining Maturity (in millions of Rupiah)
Total Nilai
Tertimbang
Total Weighted
< 6 bulan ≥ 6 bulan - <1 tahun ≥ 1 tahun
Value
< 6 months ≥ 6 months - <1 year ≥ 1 year
Nilai Tercatat Nilai Tercatat Nilai Tercatat
Faktor ASF Faktor ASF Faktor ASF
Carrying Carrying Carrying
ASF Factor ASF Factor ASF Factor
Amount Amount Amount
9,525,206
- - - 9,525,206
- n.a - n.a - n.a 9,162,614
- 0% - 0% - 100% 362,592
- 0% - 0% - 100% -
- 0% - 0% - 100% -
22,719,429
5,119,503 39,820 2,749 15,615,577
- n.a - n.a - n.a 10,711,470
5,119,503 95% 39,820 95% 2,749 100% 4,904,106
6,761,806 385,455 456 7,103,853
- n.a - n.a - n.a 670,862
6,761,806 90% 385,455 90% 456 100% 6,432,990
1,164
- 442 672 1,164
- n.a - n.a - n.a 72
- 95% 442 95% 672 100% 1,092
- - - -
- n.a - n.a - n.a -
- 90% - 90% - 100% -
2025 Annual Report 397
Page 398
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Nilai Tercatat Berdasarkan Sisa
Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on
Remaining Maturity (in millions of
Rupiah)
Komponen ASF
ASF Components
Tanpa Jangka Waktu
Without Maturity
Nilai Tercatat
Faktor ASF
Carrying
ASF Factor
Amount
Pendanaan yang berasal dari nasabah korporasi:
4
Funding sourced from corporate customers:
Simpanan operasional
4.1 200,138 50%
Operational Deposits
Simpanan non-operasional dan/atau liabilitas lainnya yang bersifat non-
4.2 operasional yang berasal dari: 449,461
Non-operational deposits and/or other non-operational liabilities sourced from:
Perusahaan non-keuangan
4.2.1 283,796 0%
Non-financial Corporates
Pemerintah Indonesia
4.2.2 3,911 0%
Government of Indonesia
Pemerintah negara lain
4.2.3 - 0%
Foreign Governments
Entitas Sektor Publik
4.2.4 3,469 0%
Foreign Governments
Bank pembangunan multilateral
4.2.5 - 0%
Multilateral Development Banks
Bank Indonesia
4.2.6 - 0%
Bank Indonesia
Bank sentral negara lain
4.2.7 - 0%
Other Central Banks
Lembaga keuangan
4.2.8 120,531 0%
Financial Institutions
Lainnya
4.2.9 37,754 0%
Others
Liabilitas yang memiliki hubungan kebergantungan dengan aset tertentu
5 - 0%
Liabilities that had interdependent relationships with specific assets
Liabilitas dan ekuitas lainnya :
6 -
Other liabilities and equity:
NSFR liabilitas derivatif
6.1
NSFR Derivative Liabilities
Liabilitas pajak tangguhan
6.2 - 100%
Deferred Tax Liabilities
Kepentingan non-pengendali yang tidak memenuhi persyaratan untuk
diperhitungkan sebagai modal inti utama (Tier 1)
6.3 - 100%
Non-controlling Interests Not Eligible for Inclusion in Common Equity Tier
1 (CET1)
Utang tanggal perdagangan (trade date payable)
6.4 - 0%
Trade Date Payables
Ekuitas dan liabilitas lainnya yang tidak masuk dalam kategori diatas,
termasuk liabilitas lainnya tanpa jangka waktu*)
6.5 - 0%
Equity and Other Liabilities Not Classified Under the Above Categories,
Including Other Non-maturity Liabilities
7 Total ASF
398 Laporan Tahunan 2025
Page 399
PT Bank Mandiri Taspen
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on Remaining Maturity (in millions of Rupiah)
Total Nilai
Tertimbang
Total Weighted
< 6 bulan ≥ 6 bulan - <1 tahun ≥ 1 tahun
Value
< 6 months ≥ 6 months - <1 year ≥ 1 year
Nilai Tercatat Nilai Tercatat Nilai Tercatat
Faktor ASF Faktor ASF Faktor ASF
Carrying Carrying Carrying
ASF Factor ASF Factor ASF Factor
Amount Amount Amount
15,208,318
- 50% - 50% - 100% 100,069
29,784,880 3,673,695 4,389,377 15,108,249
16,616,139 50% 1,083,346 50% 54,185 100% 8,903,928
286,900 50% 29,500 50% - 100% 158,200
- 50% - 50% - 100% -
861,010 50% - 50% 12,900 100% 443,405
- 50% - 50% - 100% -
- 0% - 50% - 100% -
- 0% - 50% - 100% -
10,558,795 0% 560,848 50% 72,291 100% 352,715
1,462,035 0% 2,000,000 50% 4,250,000 100% 5,250,000
- 0% - 0% - 0% -
233,986
0%
- 0% - 50% - 100% -
- 0% - 50% - 100% -
- 0% - 0% - 0% -
18,223 0% 16,643 50% 225,665 100% 233,986
47,688,102
2025 Annual Report 399
Page 400
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Nilai Tercatat Berdasarkan Sisa
Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on
Remaining Maturity (in millions of
Rupiah)
Komponen ASF
ASF Components
Tanpa Jangka Waktu
Without Maturity
Nilai Tercatat
Faktor ASF
Carrying
ASF Factor
Amount
Aset Pada Neraca
Assets on the Statement of Financial Position
Total HQLA dalam rangka perhitungan NSFR
1 1,436,099.02
Total HQLA for the purpose of NSFR calculation
HQLA Level 1
1.1 1,436,099
HQLA Level 1
Kas dan setara kas
1.1.1 152,993 0%
Cash and cash equivalents
Penempatan pada Bank Indonesia
1.1.2 1,283,106 0%
Placements with Bank Indonesia
HQLA Level 1 tidak termasuk aset yang mendapatkan faktor RSF 0%
1.1.3 -
Level 1 HQLA excluding assets that were assigned a 0% RSF factor
Bebas dari segala klaim (unencumbered)
1.1.3.1 - n.a
Free from any encumbrances (unencumbered)
Tidak bebas dari segala klaim (encumbered), berdasarkan sisa jangka
1.1.3.2 waktu pengikatan aset - n.a
Encumbered, based on the remaining maturity of the asset encumbrance
HQLA Level 2A
1.2 -
HQLA Level 2A
Bebas dari segala klaim (unencumbered)
1.2.1 - n.a
Free from any encumbrances (unencumbered)
Tidak bebas dari segala klaim (encumbered), berdasarkan sisa jangka waktu
1.2.2 pengikatan aset - n.a
Encumbered, based on the remaining maturity of the asset encumbrance
HQLA Level 2B
1.3 -
HQLA Level 2B
Bebas dari segala klaim (unencumbered)
1.3.1 - n.a
Free from any encumbrances (unencumbered)
Tidak bebas dari segala klaim (encumbered), berdasarkan sisa jangka waktu
1.3.2 pengikatan aset - n.a
Encumbered, based on the remaining maturity of the asset encumbrance
Simpanan atau penempatan dana pada lembaga keuangan lain untuk aktivitas
2 operasional 74,756
Deposits or placements with other financial institutions for operational purposes
Bebas dari segala klaim (unencumbered)
2.1 74,756 50%
Unencumbered (Free from any encumbrances)
Tidak bebas dari segala klaim (encumbered)
2.2 -
Encumbered (Not free from encumbrances)
Sisa jangka waktu pengikatan aset < 6 bulan
2.2.1 - 50%
Remaining maturity of asset encumbrance < 6 months
Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 tahun
2.2.2 - 50%
Remaining maturity of asset encumbrance ≥ 6 months and < 1 year
400 Laporan Tahunan 2025
Page 401
PT Bank Mandiri Taspen
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on Remaining Maturity (in millions of Rupiah)
Total Nilai
Tertimbang
Total Weighted
< 6 bulan ≥ 6 bulan - <1 tahun ≥ 1 tahun
Value
< 6 months ≥ 6 months - <1 year ≥ 1 year
Nilai Tercatat Faktor ASF Nilai Tercatat Nilai Tercatat
Faktor ASF Faktor ASF
Carrying Carrying Carrying Carrying
ASF Factor ASF Factor
Amount Amount Amount Amount
9,102,747.42 1,063,957.44 9,214,516.60 650,967
9,102,747 1,063,957 9,214,517 650,967
- n.a - n.a - n.a -
6,361,889 0% - 0% - 0% -
2,740,858 1,063,957 9,214,517 650,967
2,740,858 5% 1,063,957 5% 9,214,517 5% 650,967
- 5% - 50% - 100% -
- - - -
- 15% - 15% - 15% -
- 15% - 50% - 100% -
- - - -
- 50% - 50% - 50% -
- 50% - 50% - 100% -
- - - 37,378
- 50% - 50% - 100% 37,378
- - - -
- 50% - 50% - 100% -
- 50% - 50% - 100% -
2025 Annual Report 401
Page 402
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Nilai Tercatat Berdasarkan Sisa
Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on
Remaining Maturity (in millions of
Rupiah)
Komponen ASF
ASF Components
Tanpa Jangka Waktu
Without Maturity
Nilai Tercatat
Faktor ASF
Carrying
ASF Factor
Amount
Sisa jangka waktu pengikatan aset ≥ 1 tahun
2.2.3 - 100%
Remaining maturity of asset encumbrance ≥ 1 year
Pinjaman kategori Lancar dan Dalam Perhatian Khusus (performing) dan surat
berharga yang tidak gagal bayar (default)
3 -
Loans classified as Current and Special Mention (performing), as well as non-
defaulted securities
Pinjaman kategori Lancar dan Dalam Perhatian Khusus (performing) yang
3.1 diberikan kepada: -
Loans classified as Current and Special Mention (performing) granted to:
Lembaga keuangan yang dijamin oleh HQLA Level 1 yang memenuhi
3.1.1 persyaratan -
Financial institutions secured by eligible Level 1 HQLA
Bebas dari segala klaim (unencumbered)
3.1.1.1 - n.a
Unencumbered (Free from any encumbrances)
Tidak bebas dari segala klaim (encumbered)
3.1.1.2 -
Encumbered (Not free from encumbrances)
Sisa jangka waktu pengikatan aset < 6 bulan
3.1.1.2.1 - n.a
Remaining maturity of asset encumbrance < 6 months
Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 tahun
3.1.1.2.2 - n.a
Remaining maturity of asset encumbrance ≥ 6 months and < 1 year
Sisa jangka waktu pengikatan aset ≥ 1 tahun
3.1.1.2.3 - n.a
Remaining maturity of asset encumbrance ≥ 6 months and < 1 year
Lembaga keuangan yang dijamin dengan non-HQLA Level 1, atau tidak
memenuhi persyaratan tertentu atau tanpa agunan
3.1.2 -
Financial institutions secured by non-Level 1 HQLA, or not meeting certain
eligibility criteria, or unsecured
Bebas dari segala klaim (unencumbered)
3.1.2.1 - n.a
Unencumbered (Free from any encumbrances)
Tidak bebas dari segala klaim (encumbered)
3.1.2.2 -
Encumbered (Not free from encumbrances)
Sisa jangka waktu pengikatan aset < 6 bulan
3.1.2.2.1 - n.a
Remaining maturity of asset encumbrance < 6 months
Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 tahun
3.1.2.2.2 - n.a
Remaining maturity of asset encumbrance ≥ 6 months and < 1 year
Sisa jangka waktu pengikatan aset ≥ 1 tahun
3.1.2.2.3 - n.a
Remaining maturity of asset encumbrance ≥ 1 year
402 Laporan Tahunan 2025
Page 403
PT Bank Mandiri Taspen
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on Remaining Maturity (in millions of Rupiah)
Total Nilai
Tertimbang
Total Weighted
< 6 bulan ≥ 6 bulan - <1 tahun ≥ 1 tahun
Value
< 6 months ≥ 6 months - <1 year ≥ 1 year
Nilai Tercatat Faktor ASF Nilai Tercatat Nilai Tercatat
Faktor ASF Faktor ASF
Carrying Carrying Carrying Carrying
ASF Factor ASF Factor
Amount Amount Amount Amount
- 100% - 100% - 100% -
1,128,341 143,313 49,799,746 42,451,306
1,128,341 143,313 49,799,746 42,451,306
- 5,006 - 2,503
- 10% 5,006 50% - 100% 2,503
- - - -
- 10% - 50% - 100% -
- 50% - 50% - 100% -
- 100% - 100% - 100% -
- - - -
- 15% - 50% - 100% -
- - - -
- 15% - 50% - 100% -
- 50% - 50% - 100% -
- 100% - 100% - 100% -
2025 Annual Report 403
Page 404
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Nilai Tercatat Berdasarkan Sisa
Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on
Remaining Maturity (in millions of
Rupiah)
Komponen ASF
ASF Components
Tanpa Jangka Waktu
Without Maturity
Nilai Tercatat
Faktor ASF
Carrying
ASF Factor
Amount
Lembaga keuangan dan tanpa agunan, termasuk penempatan dana (tanpa
jangka waktu dan dengan jangka waktu) pada lembaga keuangan lain dan
bukan untuk aktivitas operasional
3.1.3 -
Financial institutions, both secured and unsecured, including placements (both
non-maturity and term placements) with other financial institutions not for
operational purposes
Bebas dari segala klaim (unencumbered)
3.1.3.1 - 15%
Unencumbered (Free from any encumbrances)
Tidak bebas dari segala klaim (encumbered)
3.1.3.2 -
Encumbered (Not free from encumbrances)
Sisa jangka waktu pengikatan aset < 6 bulan
3.1.3.2.1 - n.a
Remaining maturity of asset encumbrance < 6 months
Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 tahun
3.1.3.2.2 - n.a
Remaining maturity of asset encumbrance ≥ 6 months and < 1 year
Sisa jangka waktu pengikatan aset ≥ 1 tahun
3.1.3.2.3 - n.a
Remaining maturity of asset encumbrance ≥ 1 year
Perusahaan non-keuangan, nasabah perorangan dan nasabah usaha mikro
dan usaha kecil, Pemerintah Indonesia, pemerintah negara lain, Entitas Sektor
Publik dan pinjaman lain, yang diantaranya:
3.1.4 -
Non-financial corporates, individual customers, and micro and small enterprise
customers, the Government of Indonesia, foreign governments, public sector
entities, and other loans, which included:
Dikenakan bobot risiko ≤ 35% dalam pehitungan ATMR risiko kredit dengan
pendekatan standar
3.1.4.1 -
Assigned a risk weight of ≤ 35% in the calculation of risk-weighted assets
(RWA) for credit risk under the standardized approach
Bebas dari segala klaim (unencumbered)
3.1.4.1.1 Assigned a risk weight of ≤ 35% in the calculation of risk-weighted assets - n.a
(RWA) for credit risk under the standardized approach
Tidak bebas dari segala klaim (encumbered)
3.1.4.1.2 Assigned a risk weight of ≤ 35% in the calculation of risk-weighted assets -
(RWA) for credit risk under the standardized approach
Sisa jangka waktu pengikatan aset < 6 bulan
3.1.4.1.2.1 - n.a
Remaining maturity of asset encumbrance < 6 months
Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 tahun
3.1.4.1.2.2 - n.a
Remaining maturity of asset encumbrance ≥ 6 months and < 1 year
Sisa jangka waktu pengikatan aset ≥ 1 tahun
3.1.4.1.2.3 - n.a
Remaining maturity of asset encumbrance ≥ 1 year
Dikenakan bobot risiko > 35% dalam pehitungan ATMR risiko kredit dengan
pendekatan standar
3.1.4.2 -
Assigned a risk weight of > 35% in the calculation of risk-weighted assets
(RWA) for credit risk under the standardized approach
Bebas dari segala klaim (unencumbered)
3.1.4.2.1 - n.a
Unencumbered (Free from any encumbrances)
404 Laporan Tahunan 2025
Page 405
PT Bank Mandiri Taspen
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on Remaining Maturity (in millions of Rupiah)
Total Nilai
Tertimbang
Total Weighted
< 6 bulan ≥ 6 bulan - <1 tahun ≥ 1 tahun
Value
< 6 months ≥ 6 months - <1 year ≥ 1 year
Nilai Tercatat Faktor ASF Nilai Tercatat Nilai Tercatat
Faktor ASF Faktor ASF
Carrying Carrying Carrying Carrying
ASF Factor ASF Factor
Amount Amount Amount Amount
- - - -
- 15% - 50% - 100% -
- - - -
- 15% - 50% - 100% -
- 50% - 50% - 100% -
- 100% - 100% - 100% -
113,598 138,256 49,748,700 42,412,322
- - - -
- 50% - 50% - 65% -
- - - -
- 50% - 50% - 65% -
- 50% - 50% - 65% -
- 100% - 100% - 100% -
113,598 138,256 49,748,700 42,412,322
113,598 50% 138,256 50% 49,748,700 85% 42,412,322
2025 Annual Report 405
Page 406
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Nilai Tercatat Berdasarkan Sisa
Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on
Remaining Maturity (in millions of
Rupiah)
Komponen ASF
ASF Components
Tanpa Jangka Waktu
Without Maturity
Nilai Tercatat
Faktor ASF
Carrying
ASF Factor
Amount
Tidak bebas dari segala klaim (encumbered)
3.1.4.2.2 -
Encumbered (Not free from encumbrances)
Sisa jangka waktu pengikatan aset < 6 bulan
3.1.4.2.2.1 - n.a
Remaining maturity of asset encumbrance < 6 months
Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 tahun
3.1.4.2.2.2 - n.a
Remaining maturity of asset encumbrance ≥ 6 months and < 1 year
Sisa jangka waktu pengikatan aset ≥ 1 tahun
3.1.4.2.2.3 - n.a
Remaining maturity of asset encumbrance ≥ 1 year
Tagihan (termasuk pinjaman) kepada Bank Indonesia dan bank sentral negara
lain dengan sisa jangka waktu kurang dari 1 tahun selain surat berharga yang
diterbitkan atau dijamin oleh Bank Indonesia dan bank sentral negara lain
3.1.5 -
Receivables (including loans) from Bank Indonesia and other central banks
with a remaining maturity of less than one year, excluding securities issued or
guaranteed by Bank Indonesia and other central banks
Bebas dari segala klaim (unencumbered)
3.1.5.1 - n.a
Unencumbered (Free from any encumbrances)
Tidak bebas dari segala klaim (encumbered)
3.1.5.2 -
Encumbered (Not free from encumbrances)
Sisa jangka waktu pengikatan aset < 6 bulan
3.1.5.2.1 - n.a
Remaining maturity of asset encumbrance < 6 months
Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 tahun
3.1.5.2.2 - n.a
Remaining maturity of asset encumbrance ≥ 6 months and < 1 year
Sisa jangka waktu pengikatan aset ≥ 1 tahun
3.1.5.2.3 - n.a
Remaining maturity of asset encumbrance ≥ 1 year
Tagihan kepada Bank Indonesia dan bank sentral negara lain (contoh:surat
berharga yang diterbitkan oleh Bank Indonesia dan bank sentral negara lain)
3.1.6 -
Receivables from Bank Indonesia and other central banks (e.g., securities issued
by Bank Indonesia and other central banks)
Bebas dari segala klaim (unencumbered)
3.1.6.1 - n.a
Unencumbered (Free from any encumbrances)
Tidak bebas dari segala klaim (encumbered)
3.1.6.2 -
Encumbered (Not free from encumbrances)
Sisa jangka waktu pengikatan aset < 6 bulan
3.1.6.2.1 - n.a
Remaining maturity of asset encumbrance < 6 months
Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 tahun
3.1.6.2.2 - n.a
Remaining maturity of asset encumbrance ≥ 6 months and < 1 year
Sisa jangka waktu pengikatan aset ≥ 1 tahun
3.1.6.2.3 - n.a
Remaining maturity of asset encumbrance ≥ 1 year
Kredit beragun rumah tinggal, yang diantaranya :
3.1.7 -
Residential mortgage loans, which included:
406 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on Remaining Maturity (in millions of Rupiah)
Total Nilai
Tertimbang
Total Weighted
< 6 bulan ≥ 6 bulan - <1 tahun ≥ 1 tahun
Value
< 6 months ≥ 6 months - <1 year ≥ 1 year
Nilai Tercatat Faktor ASF Nilai Tercatat Nilai Tercatat
Faktor ASF Faktor ASF
Carrying Carrying Carrying Carrying
ASF Factor ASF Factor
Amount Amount Amount Amount
- - - -
- 50% - 50% - 85% -
- 50% - 50% - 85% -
- 100% - 100% - 100% -
1,014,721 - - -
1,014,721 0% - 50% - -
- - - -
- 0% - 50% - -
- 50% - 50% - -
- 100% - 100% - -
- - - -
- 0% - 5% - 5% -
- - - -
- 0% - 5% - 5% -
- 50% - 50% - 50% -
- 100% - 100% - 100% -
22 51 51,046 36,481
2025 Annual Report 407
Page 408
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Nilai Tercatat Berdasarkan Sisa
Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on
Remaining Maturity (in millions of
Rupiah)
Komponen ASF
ASF Components
Tanpa Jangka Waktu
Without Maturity
Nilai Tercatat
Faktor ASF
Carrying
ASF Factor
Amount
Dikenakan bobot risiko ≤ 35% dalam pehitungan ATMR risiko kredit dengan
pendekatan standar
3.1.7.1 -
Assigned a risk weight of ≤ 35% in the calculation of risk-weighted assets
(RWA) for credit risk under the standardized approach
Bebas dari segala klaim (unencumbered)
3.1.7.1.1 - n.a
Unencumbered (Free from any encumbrances)
Tidak bebas dari segala klaim (encumbered)
3.1.7.1.2 -
Encumbered (Not free from encumbrances)
Sisa jangka waktu pengikatan aset < 6 bulan
3.1.7.1.2.1 - n.a
Remaining maturity of asset encumbrance < 6 months
Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 tahun
3.1.7.1.2.2 - n.a
Remaining maturity of asset encumbrance ≥ 6 months and < 1 year
Sisa jangka waktu pengikatan aset ≥ 1 tahun
3.1.7.1.2.3 - n.a
Remaining maturity of asset encumbrance ≥ 1 year
Dikenakan bobot risiko > 35% dalam pehitungan ATMR risiko kredit dengan
pendekatan standar
3.1.7.2 -
Assigned a risk weight of > 35% in the calculation of risk-weighted assets
(RWA) for credit risk under the standardized approach
Bebas dari segala klaim (unencumbered)
3.1.7.2.1 - n.a
Unencumbered (Free from any encumbrances)
Tidak bebas dari segala klaim (encumbered)
3.1.7.2.2 -
Encumbered (Not free from encumbrances)
Sisa jangka waktu pengikatan aset < 6 bulan
3.1.7.2.2.1 - n.a
Remaining maturity of asset encumbrance < 6 months
Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 tahun
3.1.7.2.2.2 - n.a
Remaining maturity of asset encumbrance ≥ 6 months and < 1 year
Sisa jangka waktu pengikatan aset ≥ 1 tahun
3.1.7.2.2.3 - n.a
Remaining maturity of asset encumbrance ≥ 1 year
Surat berharga yang tidak mengalami gagal bayar dan non-HQLA serta saham
yang diperdagangkan di bursa dan non-HQLA, dengan syarat tertentu
3.2 -
Securities that are non-defaulted and non-HQLA, as well as listed equities and
non-HQLA instruments, subject to certain conditions
Bebas dari segala klaim (unencumbered)
3.2.1 - n.a
Unencumbered (Free from any encumbrances)
Tidak bebas dari segala klaim (encumbered)
3.2.2 -
Encumbered (Not free from encumbrances)
Sisa jangka waktu pengikatan aset < 6 bulan
3.2.2.1 - n.a
Remaining maturity of asset encumbrance < 6 months
Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 tahun
3.2.2.2 - n.a
Remaining maturity of asset encumbrance ≥ 6 months and < 1 year
Sisa jangka waktu pengikatan aset ≥ 1 tahun
3.2.2.3 - n.a
Remaining maturity of asset encumbrance ≥ 1 year
408 Laporan Tahunan 2025
Page 409
PT Bank Mandiri Taspen
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on Remaining Maturity (in millions of Rupiah)
Total Nilai
Tertimbang
Total Weighted
< 6 bulan ≥ 6 bulan - <1 tahun ≥ 1 tahun
Value
< 6 months ≥ 6 months - <1 year ≥ 1 year
Nilai Tercatat Faktor ASF Nilai Tercatat Nilai Tercatat
Faktor ASF Faktor ASF
Carrying Carrying Carrying Carrying
ASF Factor ASF Factor
Amount Amount Amount Amount
- - 34,725 22,571
- 50% - 50% 34,725 65% 22,571
- - - -
- 50% - 50% - 65% -
- 50% - 50% - 65% -
- 100% - 100% - 100% -
22 51 16,321 13,909
22 50% 51 50% 16,321 85% 13,909
- - - -
- 50% - 50% - 85% -
- 50% - 50% - 85% -
- 100% - 100% - 100% -
- - - -
- 50% - 50% - 85% -
- - - -
- 50% - 50% - 85% -
- 50% - 50% - 85% -
- 100% - 100% - 100% -
2025 Annual Report 409
Page 410
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Nilai Tercatat Berdasarkan Sisa
Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on
Remaining Maturity (in millions of
Rupiah)
Komponen ASF
ASF Components
Tanpa Jangka Waktu
Without Maturity
Nilai Tercatat
Faktor ASF
Carrying
ASF Factor
Amount
Aset yang memiliki pasangan liabilitas yang saling bergantung
4 - 0%
Assets with corresponding interdependent liabilities
Aset lainnya
5 -
Other assets
Komoditas fisik yang diperdagangkan, termasuk emas
5.1 85%
Traded physical commodities, including gold
Kas, surat berharga dan aset lainnya yang dicatat sebagai initial margin untuk
kontrak derivatif dan kas atau aset lain yang diserahkan sebagai default fund
pada central counterparty (CCP)
5.2
Cash, securities, and other assets recorded as initial margin for derivative
contracts, as well as cash or other assets placed as default fund contributions
to a central counterparty (CCP)
NSFR aset derivatif
5.3
NSFR derivative assets
20% liabilitas derivatif sebelum dikurangi dengan variation margin
5.4
20% of derivative liabilities before deduction of variation margin
Piutang tanggal perdagangan
5.5 - 0%
Trade date receivables
Kredit atau pinjaman dengan kualitas Kurang Lancar, Diragukan dan Macet
5.6 (Non-Performing Loan) - 100%
Non-Performing Loans (Substandard, Doubtful, and Loss categories)
Saham yang tidak diperdagangkan di bursa
5.7 - n.a
Unlisted equities
Aset tetap
5.8 - n.a
Fixed assets
Faktor pengurang modal
5.9 - n.a
Capital deductions
Surat berharga yang gagal bayar
5.10 - n.a
Defaulted securities
mengikuti RSF
aset saat bebas
Aset lainnya yang tidak bebas dari segala klaim (encumbered) dari segala klaim
5.11 -
Other encumbered assets following the RSF
assets when free
from any claims
Aset lainnya yang tidak masuk dalam kategori diatas**)
5.12 - 100%
Other assets not classified under the above categories
Total Aset
6 1,510,855
Total Assets
410 Laporan Tahunan 2025
Page 411
PT Bank Mandiri Taspen
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on Remaining Maturity (in millions of Rupiah)
Total Nilai
Tertimbang
Total Weighted
< 6 bulan ≥ 6 bulan - <1 tahun ≥ 1 tahun
Value
< 6 months ≥ 6 months - <1 year ≥ 1 year
Nilai Tercatat Faktor ASF Nilai Tercatat Nilai Tercatat
Faktor ASF Faktor ASF
Carrying Carrying Carrying Carrying
ASF Factor ASF Factor
Amount Amount Amount Amount
- 0% - 0% - 0% -
783 430 900,322 901,535
-
- 85% - 85% - 85% -
- 100% - 100% - 100% -
- 100% - 100% - 100% -
- 0% - 0% - 0% -
783 100% 430 100% 159,246 100% 160,459
- 100% - 100% - 100% -
- 100% - 100% 741,076 100% 741,076
- 100% - 100% - 100% -
- 100% - 100% - 100% -
mengikuti RSF aset saat bebas dari segala klaim
- 100% -
following the RSF assets when free from any claims
- 100% - 100% - 100% -
10,231,871 1,207,700 59,914,585 100% 44,041,185
2025 Annual Report 411
Page 412
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Nilai Tercatat Berdasarkan Sisa
Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on
Remaining Maturity (in millions of
Rupiah)
Komponen ASF
ASF Components
Tanpa Jangka Waktu
Without Maturity
Nilai Tercatat
Faktor ASF
Carrying
ASF Factor
Amount
Transaksi Rekening Administratif
Off-Balance Sheet Transactions
Kewajiban komitmen dalam bentuk fasilitas kredit dan fasilitas likuiditas yang
bersifat tidak dapat dibatalkan (irrevocable) atau dapat dibatalkan dengan syarat
7
(conditionally revocable)
Irrevocable or conditionally revocable committed credit and liquidity facilities
Fasilitas kredit dan fasilitas likuiditas yang bersifat dapat dibatalkan tanpa syarat
8 (unconditionally revocable)
Unconditionally revocable credit and liquidity facilities
Kewajiban yang berasal dari instrumen trade finance (termasuk garansi dan letters
9 of credit (L/C))
Trade finance instruments (including guarantees and letters of credit (L/C))
Letters of credit (L/C) dan garansi yang tidak terkait dengan kewajiban trade
10 finance
Letters of credit (L/C) and guarantees not related to trade finance obligations
Kewajiban non-kontraktual
11
Non-contractual obligations
Total Transaksi Rekening Administratif
12
Total Off-Balance Sheet Transactions
Total RSF
13
Total ASF
Rasio Pendanaan Stabil Bersih (Net Stable Funding Ratio (%))
14
Net Stable Funding Ratio (NSFR) (%)
Analisis
Analysis
1. Net Stable Funding Ratio (NSFR) Bank Mandiri Taspen per 1. The Net Stable Funding Ratio (NSFR) of Bank Mandiri Taspen as
31 Desember 2025 adalah sebesar 108,28%, turun sebesar -2,33% of December 31, 2025 was recorded at 108.28%, representing a
dari posisi laporan sebelumnya 30 September 2025 sebesar decrease of 2.33% compared to the previous reporting position
110,61% dan terjaga di atas ketentuan regulator yaitu minimal as of September 30, 2025 of 110.61%, and remained above the
100%. Beberapa perubahan nilai NSFR tersebut dijelaskan sebagai regulatory minimum requirement of 100%. The changes in the
berikut: NSFR were explained as follows:
a. Terdapat peningkatan ASF sebesar Rp455 M (nilai tertimbang) a. Available Stable Funding (ASF) increased by IDR455 billion
dan RSF meningkat sebesar Rp1,34 T (nilai tertimbang). Hal (weighted value), while Required Stable Funding (RSF) increased
tersebut berkontribusi atas penurunan nilai NSFR. by IDR1.34 trillion (weighted value), which contributed to the
decline in the NSFR.
b. Pada sisi ASF, terdapat penurunan sisa jatuh tempo atas b. On the ASF side, there was a reduction in the remaining maturity
pendanaan wholesale funding, di mana hal ini memberikan of wholesale funding, which affected the realization of ASF
dampak pada realisasi nilai ASF. values.
2. Komposisi ASF didominasi oleh Simpanan nasabah Perorangan 2. The composition of ASF was predominantly contributed by deposits
sebesar Rp22,72 T dan Simpanan nasabah Korporasi sebesar from individual customers amounting to IDR22.72 trillion and
Rp15,21 T (nilai tertimbang). deposits from corporate customers amounting to IDR15.21 trillion
(weighted values).
412 Laporan Tahunan 2025
Page 413
PT Bank Mandiri Taspen
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Juta Rupiah)
Carrying Amount Based on Remaining Maturity (in millions of Rupiah)
Total Nilai
Tertimbang
Total Weighted
< 6 bulan ≥ 6 bulan - <1 tahun ≥ 1 tahun
Value
< 6 months ≥ 6 months - <1 year ≥ 1 year
Nilai Tercatat Faktor ASF Nilai Tercatat Nilai Tercatat
Faktor ASF Faktor ASF
Carrying Carrying Carrying Carrying
ASF Factor ASF Factor
Amount Amount Amount Amount
- 5% - 5% - 5% -
228 0% 908 0% - 0% -
- 3% - 3% - 3% -
- 5% - 5% - 5% -
- 5% - 5% - 5% -
228 908 - -
44,041,185
108.28%
Aset Terikat (Encumbrance) (ENC)
Encumbered Assets (ENC)
Tabel Aset Terikat (Encumbrance) (ENC)
Table of Encumbered Assets (ENC)
(dalam jutaan rupiah / in IDR million)
a b c d
Aset yang dijaminkan
Aset Bank yang Aset Bank yang
untuk fasilitas Bank
Dijaminkan tidak Dijaminkan
Indonesia (Opsional)
(Encumbered) (unencumbered) Total
Assets pledged
Bank-Encumbered Unencumbered Bank
for Bank Indonesia
Assets Assets
facilities (Optional)
Kas
- - 152,993 152,993
Cash
Penempatan
- - 7,719,752 7,719,752
Placement
2025 Annual Report 413
Page 414
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
a b c d
Aset yang dijaminkan
Aset Bank yang Aset Bank yang
untuk fasilitas Bank
Dijaminkan tidak Dijaminkan
Indonesia (Opsional)
(Encumbered) (unencumbered) Total
Assets pledged
Bank-Encumbered Unencumbered Bank
for Bank Indonesia
Assets Assets
facilities (Optional)
Surat berharga yang
dimiliki - - 14,034,187 14,034,187
Securities held
Aset keuangan lainnya
- - 50,594,884 50,594,884
Other financial assets
Aset lainnya
- - 516,751 516,751
Other assets
Total Aset
- - 73,018,566 73,018,566
Total Assets
Analisis Kualitatif
Analysis
1. Pada posisi 31 Desember 2025, tidak terdapat aset dalam kategori 1. As of 31 December 2025, there were no assets classified as
encumbered asset. Aset Bank yang dijaminkan (encumbered asset) encumbered assets. Encumbered assets are bank assets that cannot
adalah aset bank yang yang tidak dapat dijual, atau dijaminkan be sold or re-pledged due to legal, regulatory, contractual, or other
kembali karena adanya batasan hukum, peraturan, kontraktual atau restrictions. These assets include those pledged as collateral for
lainnya. Aset ini termasuk aset yang digunakan untuk jaminan pada repo transactions and interbank borrowing.
transaksi repo dan jaminan atas pinjaman antar Bank.
2. Aset tidak terikat merupakan aset yang bebas digunakan tanpa 2. Unencumbered assets refer to assets that are freely available
pembatasan. Pos ini jika tidak dikategorikan dalam kolom a dan without restrictions and are not included in the encumbered or Bank
kolom b. Pada posisi 31 Desember 2025, total aset tidak terikat Indonesia pledged categories. As of 31 December 2025, the Bank’s
Bank adalah Rp73.02 Triliun. total unencumbered assets amounted to IDR73.02 trillion.
3. Aset yang dijaminkan untuk fasilitas Bank Indonesia (Opsional), 3. Assets pledged for Bank Indonesia facilities (optional) include
termasuk aset yang dijaminkan ke Bank Indonesia untuk fasilitas assets pledged to Bank Indonesia for central bank liquidity facilities.
likuiditas bank sentral. Pada posisi 31 Desember 2025, tidak As of 31 December 2025, there were no assets classified under this
terdapat aset pada kategori ini. category.
Manajemen Risiko Likuiditas (LIQA)
Liquidity Risk Management (LIQA)
Tabel Manajemen Risiko Likuiditas (LIQA)
Table of Liquidity Risk Management (LIQA)
a. Pengungkapan Kualitatif
Qualitative Disclosure
Merupakan risiko akibat ketidakmampuan Bank untuk memenuhi Liquidity risk is defined as the risk arising from the Bank’s inability
liabilitas yang jatuh tempo dari sumber pendanaan arus kas dan/ to meet its maturing liabilities from cash flow funding sources and/
atau dari aset likuid berkualitas tinggi yang dapat digunakan, tanpa or from available high-quality liquid assets, without disrupting the
mengganggu aktivitas dan kondisi keuangan Bank. Pengelolaan Bank’s activities and financial condition. Liquidity risk management
risiko likuiditas dilakukan dengan mengacu pada regulasi yang is conducted in accordance with applicable regulations and internal
berlaku dan kebijakan internal, yang mencakup prosedur dan policies, including procedures and technical guidelines. The primary
petunjuk teknis. Tujuan utama dari pengelolaan risiko likuiditas objective of liquidity risk management is to ensure that the Bank
adalah untuk memastikan bahwa bank memiliki likuiditas yang maintains sufficient liquidity to meet its financial obligations under
cukup untuk memenuhi kewajiban finansialnya dalam berbagai both normal and stressed conditions.
kondisi, baik normal maupun krisis.
Pengelolaan risiko likuiditas antara lain dilakukan melalui upaya Liquidity risk management is implemented, among others, through
peningkatan pelayanan kepada nasabah penyimpan dalam efforts to enhance services to deposit customers in order to maintain
rangka menjaga stabilitas dan kontinuitas jumlah simpanan, the stability and continuity of funding, policies on fund placement
kebijakan penempatan dana pada instrumen yang aman dan in safe and liquid instruments, the implementation of a Contingency
liquid, ketentuan terkait Contingency Funding Plan (CFP), dan Funding Plan (CFP), and daily liquidity position monitoring, as well
pemantauan posisi likuiditas secara harian serta evaluasi posisi as regular evaluation of liquidity positions through Asset Liability
likuiditas melalui rapat Asset Liability Committee (ALCO) secara Committee (ALCO) meetings.
rutin.
414 Laporan Tahunan 2025
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Pengelolaan risiko likuiditas Bank dijalankan oleh Divisi Risk The Bank’s liquidity risk management is carried out by the Risk
Management, Divisi Treasury serta berkoordinasi dengan Divisi Management Division and the Treasury Division, in coordination with
terkait pendanaan. Secara harian dilakukan proyeksi atas cash relevant funding-related divisions. Daily cash flow projections are
flow likuiditas dalam rangka menjaga indikator likuiditas dalam conducted to ensure liquidity indicators remain within safe limits.
batas aman. Bank menetapkan Risk Appetite Statement (RAS) The Bank has established a Risk Appetite Statement (RAS), which is
yang selanjutnya diturunkan dalam bentuk internal limit dalam further translated into internal limits for liquidity risk management. In
rangka mengelola risiko likuiditas. Selain hal tersebut dan sejalan line with POJK No. 5 of 2024, the Bank has also developed indicators
dengan implementasi POJK 5 Tahun 2024, Bank juga telah and triggers, stress testing frameworks covering worst-case scenarios,
menyusun indicator & trigger, stress test yang mencakup skenario as well as alternative actions under the Recovery Plan framework.
terburuk yang dapat dialami Bank, serta alternatif dan opsi yang
dapat dilakukan Bank apabila Bank berada dalam indikator
Recovery Plan.
Bank mengukur indikator-indikator likuiditas antara lain: Rasio The Bank measures liquidity indicators such as the Macroprudential
Intermediasi Makroprudensial (RIM), Liquidity Coverage Ratio Intermediation Ratio (RIM), Liquidity Coverage Ratio (LCR), Net Stable
(LCR), Net Stable Funding Ratio (NSFR) dan menetapkan Funding Ratio (NSFR), and also establishes internal liquidity buffer
batasan cadangan likuiditas secara internal untuk mencadangkan limits for short-term liquidity needs. In addition, through the Treasury
kebutuhan likuiditas jangka pendek. Selain hal tersebut, Bank Division, the Bank ensures compliance with Minimum Reserve
melaui Divisi Treasury melakukan pemenuhan atas kewajiban Requirements (GWM) and Macroprudential Liquidity Buffer (PLM). To
Giro Wajib Minimum (GWM) dan Penyangga Likuiditas reduce funding concentration risk, the Bank also monitors the Top 50
Makroprudensial (PLM). Sebagai salah satu upaya mengurangi depositor ratio on a daily basis and applies internal limits to manage
konsentrasi pendanaan Bank mengukur rasio Top 50 nasabah exposure.
secara harian, serta memiliki internal limit dalam rangka
membatasi eksposur risiko tersebut.
Bank melakukan stress testing untuk mengukur kondisi likuiditas The Bank conducts stress testing to assess future liquidity conditions
Bank kedepan dalam beberapa skenario, baik yang bersifat under various scenarios, including both idiosyncratic and market-wide
spesifik ataupun berdampak luas (Market Wide Shock). Bank shock scenarios. Stress tests are performed periodically by simulating
melakukan stress test secara berkala dengan mengasumsikan potential events and assessing their impact on liquidity risk. All risk
skenario-skenario yang mungkin terjadi serta menghitung management results are communicated with relevant units and form
dampak risiko yang akan ditimbulkan. Seluruh hasil pengelolaan part of discussions within the ALCO Committee.
risiko disampaikan dan dikomunikasikan bersama unit terkait serta
merupakan bagian dari pembahasan Komite ALCO.
b. Pengungkapan Kuantitaif
Quantitative Disclosure
Dalam pengukuran likuiditas Bank menggunakan ukuran nominal In measuring liquidity, the Bank uses both stock-based indicators
stock based (rasio-rasio keuangan) serta flow based (berbasi cash (financial ratios) and flow-based approaches (cash flow-based
flow). Rasio keuangan yang digunakan Bank antara lain: LCR, analysis). Financial ratios used by the Bank include LCR, NSFR,
NSFR, RIM, GWM, dan PLM. Pendekatan berbasis cash flow yang RIM, GWM, and PLM. The flow-based approach is applied using the
digunakan menggunakan metode liquidity gap. liquidity gap methodology.
Laporan posisi keuangan dan rekening administratif berdasarkan As of December 2025, the statement of financial position and off-
kelompok jatuh tempo (maturity buckets) pada posisi Desember balance sheet items based on maturity buckets show a mismatch
2025 terdapat mismatch antara aset dan kewajiban jangka between short-term assets and liabilities up to a remaining maturity
pendek sampai dengan sisa jatuh tempo 1 tahun. Namun, pada of 1 year. However, in the maturity bucket of more than 1 year, the Bank
bucket sisa jatuh tempo > 1 tahun terjadi positif gap antara aset recorded a positive gap between assets and liabilities.
& liabilitas Bank.
(dalam jutaan rupiah / in IDR million)
Tidak Jatuh Tempo
Mempunyai Due
Kontrak Jatuh
Pos-pos
Total Tempo
Post Sampai dengan
Does not have >12 Bulan
an expiring 12 Bulan
>12 Months
contract Up to 12 Months
I. Neraca
I. Balance Sheet
A. Aset
A. Assets
Kas
152,993 152,993 - -
Cash
Giro pada Bank Indonesia
1,283,107 1,283,107 - -
Current Account at Bank Indonesia
Penempatan pada Bank Indonesia
6,361,889 - 6,361,889 -
Placement at Bank Indonesia
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Tidak Jatuh Tempo
Mempunyai Due
Kontrak Jatuh
Pos-pos
Total Tempo
Post Sampai dengan
Does not have >12 Bulan
an expiring 12 Bulan
>12 Months
contract Up to 12 Months
Giro pada bank Lain
74,756 74,756 - -
Current accounts at other banks
Penempatan pada bank Lain
- - - -
Placement in other banks
Surat Berharga yang Dimiliki
13,019,332 - 3,412,701 9,606,631
Securities Owned
Surat Berharga yang dibeli dengan janji
dijual kembali
1,014,855 - 1,014,855 -
Securities purchased under agreement to
resell
Kredit yang Diberikan
50,530,716 - 263,030 50,267,685
Loans
Total 72,437,647 1,510,855 11,052,475 59,874,316
B. Kewajiban
B. Liabilities
Giro
434,920 434,920 - -
Current Account
Tabungan
12,392,749 11,879,566 206,593.42 306,589.14
Saving deposits
Simpanan Berjangka
42,202,904 3,552,043 38,650,382 480
Time deposits
Simpanan dari Bank Lain
49,789 38,789 11,000 -
Deposits from other banks
Surat Berharga yang Diterbitkan
2,695,416 - 1,197,963 1,497,454
Securities Issued
Pinjaman yang Diterima
5,000,000 - 2,250,000 2,750,000
Borrowings
Total 62,775,778 15,905,317 42,315,939 4,554,522
Liquidity Gap (14,394,462) (31,263,463) 55,319,794
II. Kewajiban Rekening Admministratif
1,137 - 1,137 -
II. Off-Balance Sheet Obligations
Komitmen
1,137 - 1,137 -
Commitment
Kontijensi
- - - -
Contingency
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Risiko Operasional
Operational Risk
Risiko operasional adalah risiko akibat ketidakcukupan dan/ Operational risk is the risk arising from the inadequacy and/or
atau tidak berfungsinya proses internal, kesalahan manusia, failure of internal processes, human error, system failures, or
kegagalan sistem, atau adanya problem eksternal yang external events that affect the Bank’s operations.
mempengaruhi operasional Bank.
Untuk meminimalisasi risiko operasional yang timbul, Bank To minimize such operational risk, the Bank has strengthened
telah meningkatkan fungsi kontrol dalam pemrosesan transaksi its control functions in transaction processing, among others,
yang dilakukan dengan cara antara lain dengan menerapkan by implementing procedures that ensure the timely completion
prosedur yang menjamin ketepatan waktu penyelesaian of transactions, aligning accounting methods with applicable
transaksi, melakukan penyesuaian metode akuntansi sesuai standards, maintaining proper documentation and record-
standar yang berlaku, memelihara dokumen dan arsip secara keeping, and securing access to assets and data. In addition,
tertib, mengamankan akses terhadap aset dan data. Selain itu the Bank has enhanced the role of the internal audit work
Bank juga meningkatkan fungsi dari satuan kerja audit intern unit, which regularly conducts reviews of banking operational
yang secara regular akan melakukan pemeriksaan terhadap activities.
kegiatan operasional perbankan.
Pengungkapan Kualitatif Umum
General Qualitative Disclosure
Tabel Laporan Penerapan Manajemen Risiko Untuk Risiko Operasional (ORA)
Table of Report on the Implementation of Risk Management for Operational Risk (ORA)
Analisis Kualitatif
Qualitative Analysis
1 Peraturan, kebijakan, dan/atau pedoman terkait manajemen risiko Regulations, policies, and/or guidelines related to Operational Risk
untuk Risiko Operasional. management.
Risiko Operasional merupakan salah satu jenis risiko yang memiliki Operational Risk is one of the risk types with a broad scope of
cakupan yang luas. Oleh karena itu ketentuan yang mengatur coverage. Therefore, the regulations governing this risk refer not
risiko ini, disamping mengacu pada ketentuan yang dikeluarkan only to regulatory requirements issued by the authorities, but
oleh regulator, Bank juga secara internal menerbitkan beberapa also to internal policies established by the Bank. The Bank has
ketentuan utama yang berhubungan dengan risiko operasional issued several key internal policies related to Operational Risk
yang diatur dalam SP Manajemen Risiko Operasional (SP MRO), management, namely the Operational Risk Management Policy (SP
PT Risk & Control self Assessment (RCSA), PT Pelaporan Insiden MRO), Risk and Control Self-Assessment (RCSA), Operational Risk
Risiko Operasional (PIRO), PT Key Indicator & Issue and Action Incident Reporting Policy (PIRO), Key Indicator & Issue and Action
Management (KI & IAM) dan PT Operational Risk Management Management (KI & IAM), and Operational Risk Management System
System (ORMS) dimana berdasarkan ketentuan-ketentuan utama (ORMS).These key policies serve as the basis for more detailed
tersebut kemudian dituangkan ketentuan yang lebih terperinci agar provisions to ensure that operational risk management initiatives
upaya-upaya pengelolaan risiko operasional dapat efektif berjalan. can be implemented effectively and consistently across the Bank.
A. Kebijakan Umum Penerapan Manajemen Risiko A. General Policy on Risk Management Implementation
Semakin kompleksnya kegiatan usaha maka semakin kompleks As business activities become increasingly complex, the
juga risiko yang akan terjadi. Dengan demikian, perbankan associated risks also become more complex. Accordingly, banking
akan meningkatkan kebutuhan praktek tata kelola serta fungsi institutions are required to strengthen governance practices as
Penerapan Manajemen Risiko. well as the implementation of the Risk Management function.
Kebijakan ini memuat penjelasan dan petunjuk dalam aktivitas This policy provides explanations and guidelines for risk
pengelolaan risiko pada Bank Mandiri Taspen, meliputi: management activities at Bank Mandiri Taspen, which include:
1) Organisasi dan fungsi manajemen risiko. 1) Risk management organization and functions.
2) Kebijakan, prosedur, dan penetapan limit. 2) Policies, procedures, and limit setting.
3) Proses Penerapan Manajemen Risiko yang terdiri dari 3) Risk Management implementation processes, consisting
identifikasi, pengukuran, sistem informasi, pemantauan of risk identification, risk measurement, management
dan penetapan limit, serta pengendalian risiko. information systems, risk monitoring and limit setting, as
well as risk control.
Risiko Operasional adalah risiko akibat ketidakcukupan dan Operational Risk is defined as the risk arising from inadequate
atau tidak berfungsinya proses internal, kesalahan manusia, and/or failed internal processes, human error, system failure,
kegagalan sistem, dan atau adanya kejadian-kejadian eksternal and/or external events that affect the Bank’s operations.
yang mempengaruhi operasional Bank.
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Faktor-faktor yang menyebabkan timbulnya Risiko The factors causing Operational Risk are as follows:
Operasional, adalah sebagai berikut: 1. Internal processes, namely the inadequacy of policies,
1) Proses internal, faktor ketidakcukupan aspek kebijakan, procedures, and limits, including implementation gaps
prosedur dan limit termasuk penyimpanan pelaksanaan that may disrupt the Bank’s operational activities,
yang berpotensi mengganggu aktivitas operasional, business processes, and customer services.
bisnis dan layanan nasabah Bank.
2) Manusia, faktor ketidakcukupan aspek sumber daya 2. People, namely the inadequacy of human resources in
manusia baik secara kuantitas maupun kualitas yang terms of both quantity and quality, which may disrupt
berpotensi mengganggu aktivitas operasional, bisnis dan the Bank’s operational activities, business processes, and
layanan nasabah Bank. customer services.
3) Sistem, faktor ketidakcukupan aspek sistem teknologi 3. Systems, namely the inadequacy of information technology
informasi yang berpotensi mengganggu aktivitas systems that may disrupt the Bank’s operational activities,
operasional, bisnis dan layanan nasabah Bank. business processes, and customer services.
4) Faktor eksternal, faktor dari luar kendali Bank yang 4. External factors, namely events beyond the Bank’s
mengganggu aktivitas operasional, bisnis dan layanan control that may disrupt its operational activities, business
nasabah Bank. processes, and customer services.
Oleh karena itu, agar tercipta Penerapan Manajemen Risiko Accordingly, to ensure an effective Operational Risk
Operasional yang efektif, maka dilakukan proses identifikasi, Management implementation, the Bank conducts processes of
mengukur, memantau, dan mengendalikan risiko operasional identifying, measuring, monitoring, and controlling operational
yang timbul dari seluruh kegiatan usaha Bank. Disamping itu, risks arising from all business activities. In addition, to ensure
agar tingkat risiko operasional yang terjadi tetap berada pada that operational risk remains within the Bank’s acceptable risk
tingkat risiko yang dapat diterima Bank, maka Bank senantiasa level, the Bank continuously applies effective operational risk
melakukan pengendalian/mitigasi risiko operasional secara mitigation and control measures.
efektif.
Tujuan utama manajemen risiko operasional adalah untuk The primary objective of operational risk management is to
meminimalkan kemungkinan dampak negatif dari tidak minimize the likelihood and impact of negative events arising
berfungsinya proses internal, kesalahan manusia, kegagalan from failures in internal processes, human error, system
sistem, dan atau kejadian-kejadian eksternal. failures, and/or external events.
Adapun jenis-jenis kejadian risiko operasional dapat Operational risk events are generally categorized into the
digolongkan menjadi beberapa tipe kejadian seperti: following types:
1) Fraud internal (internal fraud) 1. Internal fraud
2) Fraud eksternal (external fraud) 2. External fraud
3) Praktek ketenagakerjaan dan keselamatan lingkungan 3. Employment practices and workplace safety
kerja (employment practices and workplace safety)
4) Nasabah, produk dan praktek bisnis (client, products and 4. Clients, products, and business practices
business practices)
5) Kerusakan aset fisik (damage to physical assets) 5. Damage to physical assets
6) Gangguan aktivitas bisnis dan kegagalan sistem (business 6. Business disruption and system failures
disruption and system failures)
7) Kesalahan proses dan eksekusi (execution and processing 7. Execution and processing errors
errors).
Adapun penjelasan yang lebih detail terkait proses manajemen The detailed operational risk management process is
risiko operasional adalah meliputi hal-hal berikut: described as follows:
1) Identifikasi Risiko Operasional 1) Operational Risk Identification
Proses identifikasi risiko operasional dilakukan dengan The operational risk identification process is conducted by
menggali dan menginventarisir berbagai permasalahan exploring and inventorying various issues that may cause
yang dapat mengakibatkan kerugian Bank, baik yang losses to the Bank, both those that have occurred in the
sudah terjadi di masa lalu (aktual) maupun yang past (actual) and those that are expected to occur in the
diperkirakan dapat terjadi di masa depan (potensial). future (potential). The inventory of operational risk issues
Inventarisasi permasalahan risiko operasional tersebut is based on the frequency of occurrence and the level of
berdasarkan frekuensi terjadinya serta tingkat dampak impact, or loss events (the level of loss that may arise
yang ditimbulkan atau loss events (tingkat kerugian yang from an operational risk event).
dapat timbul akibat adanya suatu risiko operasional).
Inventarisasi permasalahan sebagai proses dari The sources of risk issue identification include:
identifikasi risiko operasional dapat diperoleh dari tiga
sumber, antara lain:
a. Pemilik risiko (risk owner) a. Risk owners
Kantor Pusat Operasional, cabang-cabang, serta unit Head Office Operations, branch offices, and other
kerja lainnya sebagai pemilik risiko mengumpulkan work units as risk owners collect operational risk
permasalahan yang dikategorikan risiko operasional issues through self-assessment or loss event
(risk issue) melalui self assessment atau pelaporan reporting.
kejadian kerugian (loss event)
b. Laporan keuangan b. Financial statements
Neraca dan laporan laba rugi serta perincian The balance sheet, income statement, and detailed
tiap perkiraan dapat digunakan sebagai sumber account breakdowns are used as sources for
identifikasi risiko operasional, antara lain berdasarkan operational risk identification, including through the
kewajaran masing-masing perkiraan. assessment of account reasonableness.
c. Hasil temuan audit c. Audit findings
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Qualitative Analysis
d. Permasalahan-permasalahan bidang operasional d. Operational issues identified in audit reports (both
berdasarkan laporan hasil pemeriksaan audit (baik internal andexternal) serve as a source of risk
internal maupun eksternal) dapat menjadi sumber identification. The audit period used is the most recent
identifikasi risiko. Periode laporan audit yang period aligned with the operational risk identification
digunakan adalah periode paling akhir sesuai dengan process.
proses identifikasi risiko operasional.
Sumber data hasil identifikasi risiko operasional Data sources for operational risk identification may
dapat bersifat data masa lalu (historis), data saat consist of historical data, current data, and predictive
ini (current) data dan potensi / perkiraan di masa or forward-looking estimates.
datang (predictive).
2) Pengukuran Risiko Operasional 2) Operational Risk Measurement
Dalam hal ini, Bank menggunakan risk scoring atau skoring The Bank applies risk scoring or inherent risk scoring
risiko inheren (peringkat risiko sebelum memperhitungkan (risk rating before considering controls). The steps in
kontrol). Langkah-langkah dalam perhitungan peringkat calculating inherent risk ratings are as follows:
risiko inheren tersebut adalah sebagai berikut:
a. Menilai probabilitas terjadinya risiko a. Assessing risk likelihood
Kemungkinan terjadinya suatu risiko diukur dengan The probability of risk occurrence is measured based
frekuensi terjadinya permasalahan yang diperoleh on the frequency of issues derived from historical
dari data historis pada suatu periode tertentu (sering data over a certain period (commonly referred to as
disebut likelihood) likelihood).
b. Menilai dampak risiko b. Assessing risk impact
Dampak adalah seberapa besar akibat yang harus Impact refers to the magnitude of loss the Bank
ditanggung Bank atas terjadinya suatu risiko, baik may incur due to a risk event, both qualitatively
kualitatif maupun kuantitatif. Setiap risk issue and quantitatively. Each risk issue is scored based
harus diperhitungkan dampaknya mulai dari yang on impact severity: “insignificant” (1), “minor” (2),
“insignificant” diberi skor 1, “minor” diberi skor 2, “moderate” (3), “significant” (4), and “major to
“moderate” diberi skor 3, “significant” diberi skor catastrophic” (5).
4, “major to catastropic” diberi skor 5, perhitungan
dari rating dampak berkaitan dengan kerugian yang
mungkin akan ditanggung oleh Bank. Seluruh dampak
dari risk issue diberi skor dengan skala 1 sampai 5.
c. Menghitung skoring risiko operasional (peringkat c. Calculating operational risk score (inherent risk
risiko inheren) rating)
Setelah skor frekuensi dan dampak suatu risiko After determining likelihood and impact scores, the
dihitung bobotnya, maka peringkat risiko inheren inherent risk rating is calculated by multiplying the
dapat dihitung dengan mengalikan skor frekuensi likelihood score by the impact score.
(likelihood) dengan skor dampak.
d. Pengelompokan peringkat risiko inheren d. Grouping of inherent risk ratings
Tujuan dari pengelompokan ini adalah untuk menjadi This classification serves as a reference for further
pedoman dan acuan dalam pelaksanaan manajemen risk management activities, particularly monitoring
risiko operasional pada tahap selanjutnya, yaitu and control. The inherent risk scale is categorized as:
pemantauan dan pengendalian risiko. Dengan skala “low” (1), “low to medium” (2), “medium” (3), “medium
peringkat risiko inheren “low” diberi skor 1, “low to high” (4), and “high” (5).
to medium” diberi skor 2, “medium” diberi skor 3,
“medium to high” diberi skor 4 dan “high” diberi skor 5.
3) Pemantauan Risiko Operasional 3) Operational Risk Monitoring
Satuan Kerja Manajemen Risiko menyelenggarakan The Risk Management Work Unit conducts continuous
pemantauan risiko operasional secara rutin dan and periodic monitoring of all operational risk exposures
berkelanjutan terhadap seluruh eksposur risiko at both branch and head office levels. This includes
operasional pada Kantor Cabang dan Kantor Pusat antara providing periodic reports on control assessment results
lain dengan menyediakan laporan berkala mengenai hasil and operational loss events, as well as implementing
penilaian kontrol dan data kerugian yang ditimbulkan internal control systems. These reports are submitted to
oleh risiko operasional (loss event) maupun dengan cara the Board of Directors.
menerapkan sistem pengendalian internal. Laporan
tersebut disampaikan kepada Direksi.
4) Pengendalian Risiko Operasional 4) Operational Risk Control
Salah satu faktor utama dalam program pengendalian dan One of the key factors in operational risk control and
mitigasi risiko operasional adalah melalui pengembangan mitigation is the development of a strong control culture
budaya kontrol bagi seluruh lapisan karyawan Bank across all levels of Bank Mandiri Taspen employees.
Mandiri Taspen.
Aspek penting lainnya dalam pengelolaan risiko Another important aspect is the availability of an
operasional adalah tersedianya Sistem Informasi Operational Risk Management Information System aimed
Manajemen Risiko Operasional yang bertujuan untuk: at:
1. Menghasilkan laporan yang lengkap dan akurat dalam 1. Producing complete and accurate reports to detect
rangka mendeteksi dan mengoreksi penyimpangan and correct deviations in a timely manner.
secara tepat waktu.
2. Memberikan informasi - informasi yang mendukung 2. Providing operational risk-related information to
laporan risiko operasional sesuai kebutuhan user support user needs, including:
diantaranya:
a. Profil risiko operasional dan operational risk loss. a. Operational risk profile and operational risk loss
reports
b. Laporan Data Fraud PT Bank Mandiri Taspen b. Fraud data reports of PT Bank Mandiri Taspen
c. Laporan ATMR Risiko Operasional c. Operational Risk Weighted Assets (RWA) reports
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Analisis Kualitatif
Qualitative Analysis
B. Kebijakan Manajemen Risiko Operasional B. Operational Risk Management Policy
Bank melakukan pengelolaan risiko di seluruh organisasi The Bank manages risk across the entire organization.
Bank. Ketentuan ini mengatur prinsip-prinsip utama dalam This policy sets out the key principles of operational risk
pengelolaan risiko operasional termasuk media atau alat management, including the tools and instruments used in
(tools) yang digunakan dalam proses manajemen risiko yang the risk management process, which cover risk identification,
meliputi proses identifikasi, pengukuran, pemantauan dan measurement, monitoring, and control processes.
pengendalian risiko.
Risiko operasional merupakan salah satu jenis risiko yang Operational risk is one of the risk types that can trigger other
dapat menjadi pemicu terjadinya jenis risiko lainnya dan risk types and may result in both financial and non-financial
dapat menimbulkan kerugian baik finansial maupun non losses. Therefore, the Bank is required to implement an
finansial, oleh karena itu Bank wajib menerapkan manajemen effective operational risk management framework through
risiko operasional yang efektif, melalui proses identifikasi, the processes of identifying, measuring, monitoring, and
mengukur, memantau, dan mengendalikan risiko operasional controlling operational risk exposures across all functional
yang terekspos pada semua aktivitas fungsional Bank, melalui activities of the Bank, using various tools and systems,
beberapa alat atau media namun tidak terbatas seperti: including but not limited to the following:
1) Loss Event Database 1) Loss Event Database
Merupakan sarana pencatatan atas insiden akibat risiko A system used to record operational risk-related
operasional ke dalam sistem. Pencatatan tersebut incidents. The recorded data is utilized for lessons learned,
digunakan sebagai: lesson learn, perhitungan regulatory calculation of regulatory capital charges, tracking action
capital charge, tracking penyelesaian pada action plan plans for future mitigation, and as relevant risk events for
untuk mitigasi kedepannya dan insiden dengan risiko yang back-testing risk assessment results. The implementation
relevan sebagai bahan back testing atas hasil assessment of the LED is supported by principles of completeness,
risiko yang dilakukan. Implementasi LED didukung dengan accuracy, and timeliness.
prinsip lengkap, akurat dan terkini.
2) Risk Control Self Assessment (RCSA) 2) Risk Control Self Assessment (RCSA)
Merupakan risk library risiko dan kontrol utama atas risiko A risk library of key risks and controls related to
operasional yang ada di Bank dengan hasil assessment operational risk within the Bank, including assessment
atas risiko inheren maupun residual. Dimana akan results of both inherent and residual risk. Assessments are
dilakukan assessment secara kuartal untuk melihat profil conducted quarterly to evaluate the overall operational
risiko operasional Bank secara keseluruhan. Implementasi risk profile of the Bank. The implementation of RCSA is
RCSA didukung dengan prinsip accountable, independent supported by principles of accountability, independence,
dan transparant. and transparency.
3) Key Risk Indicator (KRI) 3) Key Risk Indicator (KRI)
Adalah indikator-indikator risiko utama/ yang Indicators that have significant influence on the
memiliki pengaruh signifikan terhadap pencapaian achievement of operational and business objectives and/
tujuan obyektif dan/ atau Key Performance Indikator or Key Performance Indicators (KPIs) of the Bank. KRIs are
operasional dan bisnis Bank yang harus dipantau untuk monitored to provide early warning signals of negative
memberikan indikasi awal (early warning) apabila terjadi trends that may trigger further investigation. If evaluation
kecenderungan yang negatif sehingga memicu untuk results indicate a significant increase in risk, immediate
segera dilakukan investigasi lebih lanjut (trigger event). follow-up actions (action plans) are required.
Dalam hal ini, jika berdasarkan hasil evaluasi ditemukan
indikasi adanya peningkatan risiko yang signifikan, maka
harus segera dilakukan tindak lanjut penanganan (action
plan).
4) Laporan Profil Risiko Operasional 4) Operational Risk Profile Report
Menggambarkan tingkat risiko dan kualitas kontrol yang A report that reflects the level of risk and quality of
dimiliki Bank. Profil risiko operasional mencakup penilaian controls within the Bank. The operational risk profile
terhadap risiko inheren dan penilaian terhadap kualitas includes assessment of inherent risk and the quality of
penerapan Manajemen Risiko yang mencerminkan tata risk management implementation, which reflects risk
kelola risiko (risk governance), kerangka manajemen governance, risk management framework, information
risiko, sistem informasi dan sumber daya manusia, serta systems, human resources, and risk control systems.
sistem pengendalian risiko (risk control system). Dalam In conducting this assessment, the Bank complies with
melakukan penilaian profil risiko operasional, Bank wajib applicable regulatory requirements, including those
mengacu pada ketentuan dari regulator yang mengatur related to bank soundness assessment and calculation
mengenai penilaian tingkat Kesehatan Bank Umum of Risk-Weighted Assets (RWA) for operational risk
maupun ketentuan lainnya seperti ketentuan terkait using the Standardized Approach for Commercial Banks,
Perhitungan Aset Tertimbang Menurut Risiko Untuk particularly reporting requirements for operational risk
Risiko Operasional Dengan Menggunakan Pendekatan management implementation.
Standar Bagi Bank Umum khususnya tentang pelaporan
penerapan manajemen risiko untuk risiko operasional.
5) IAM (Issues & Actions Management) 5) Issues & Actions Management (IAM)
Pencatatan isu atas hasil dari penggunaan perangkat A system for recording issues identified through
manajemen risiko operasional maupun secara self operational risk management tools or self-identification,
identified beserta action plan sebagai bahan tracking along with corresponding action plans. This serves as a
bagi manajemen dan bukti atas management control tracking mechanism for management and demonstrates
awareness yang tinggi atas kelemahan-kelemahan strong management control awareness of existing control
kontrol yang ada. weaknesses.
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Qualitative Analysis
2 Struktur dan organisasi atas manajemen dan fungsi kontrol terkait Structure and Organization of Operational Risk Management and
risiko operasional Control Functions
A. Dalam perkembangan bisnis dan kompleksitas Bank yang A. In line with the increasing development of business activities
semakin meningkat sehingga diperlukan upaya-upaya and the growing complexity of the Bank, continuous efforts are
peningkatan efektivitas proses manajemen risiko dan budaya required to enhance the effectiveness of the risk management
manajemen risiko ke seluruh jajaran organisasi Bank melalui process and strengthen the risk management culture across all
pendekatan 3 (Three) Line of Defense. levels of the organization through the Three Lines of Defense
approach.
3rd line of Defense Internal
Audit
Risk Management;
2nd line of Defense
Compliance
Risk Business Control;
1st line of Defense
All Business Units / Front liners
1) Pemilik Risiko (Risk Owner)/All Business Units 1) Risk Owner / All Business Units
Unit yang melakukan aktivitas operasional dan bisnis Units performing the Bank’s operational and business
Bank, berada di garis depan dan bertindak sebagai activities serve as the frontline and act as the first line of
pertahanan lapis pertama. defense.
Unit ini diharapkan memastikan adanya lingkungan These units are expected to ensure a conducive
pengendalian yang kondusif, menerapkan kebijakan control environment, fully implement established risk
manajemen risiko yang telah ditetapkan secara penuh management policies by considering risk factors in
kesadaran dengan mempertimbangkan faktor risiko all decisions and actions, and demonstrate effective
dalam keputusan dan tindakan yang dilakukan, serta internal controls, monitoring, and transparency over the
mampu menunjukkan adanya pengendalian internal yang effectiveness of such controls.
efektif, pemantauan & transparansi terhadap efektivitas
pengendalian internal tersebut.
2) Satuan Kerja Manajemen Risiko (SKMR), Satuan Kerja 2) Risk Management Work Unit (SKMR), Compliance Work
Kepatuhan (SKK) dan Unit Kerja Risk Business Control Unit (SKK), and Risk Business Control Unit
Pertahanan lapis kedua di mana unit ini diharapkan These functions represent the second line of defense,
untuk bertanggung jawab dalam mengembangkan dan responsible for developing and monitoring the overall
memantau implementasi manajemen risiko dan kepatuhan implementation of the Bank’s risk management and
Bank secara keseluruhan serta melakukan pengawasan, compliance framework, as well as performing supervision,
pemantauan, dan pelaporan risiko-risiko Bank. monitoring, and reporting of the Bank’s risk exposures.
3) Satuan Kerja Audit Intern (SKAI) 3) Internal Audit Work Unit (SKAI)
Pertahanan lapis ketiga yang bersifat independen This function represents the third line of defense and is
terhadap fungsi-fungsi lainnya dan diharapkan melakukan independent from other functions. It is responsible for
review dan evaluasi terhadap aktivitas operasional dan reviewing and evaluating the Bank’s operational and
bisnis Bank dan implementasi risiko secara keseluruhan business activities as well as overall risk implementation,
serta memastikan bahwa pertahanan lapis pertama dan and ensuring that the first and second lines of defense are
kedua berjalan sesuai dengan ketentuan yang berlaku. operating in accordance with applicable regulations.
B. Struktur organisasi Bank senantiasa dikinikan dengan B. The Bank’s organizational structure is continuously updated
memperhatikan strategi bisnis, kecukupan, dan kualitas sumber by taking into account business strategy, adequacy and quality
daya manusia maupun pemisahan tugas dan wewenang of human resources, as well as clear segregation of duties and
dari masing-masing fungsi. Guna meningkatkan proses authorities across each function. In order to enhance the control
pengendalian dan budaya manajemen risiko operasional, Bank process and strengthen the operational risk management culture,
memiliki Unit Kerja Risk Business Control yang bertindak the Bank has established a Risk Business Control Unit that acts
sebagai manajer risiko operasional dengan melakukan as an operational risk manager by performing monitoring and
fungsi pemantauan dan pelaporan hasil pengelolaan risiko reporting functions on the results of operational risk management
operasional di Cabang/Distribution/Divisi tertentu. within selected Branches/Distribution networks/Divisions.
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Analisis Kualitatif
Qualitative Analysis
C. Tugas dan tanggung jawab Unit Kerja RBC sehubungan C. Duties and Responsibilities of the Risk Business Control (RBC)
dengan manajemen risiko operasional antara lain: Unit in relation to Operational Risk Management include:
1) Mengimplementasikan framework (prosedur, petunjuk 1) Implementing the operational risk management
teknis, risk appetite, metodologi, sistem) manajemen risiko framework (procedures, technical guidelines, risk
operasional bekerjasama dengan Unit Kerja Pengelola appetite, methodologies, and systems) in collaboration
dan Pemilik Risiko. with Risk Managing Units and Risk Owners.
2) Melakukan pengujian kontrol risiko operasional pada Unit 2) Conducting periodic operational risk control testing
Kerja Pemilik Risiko secara berkala. within Risk Owner Units.
3) Melaksanakan root cause analysis atas insiden atau isu 3) Performing root cause analysis of incidents or issues and
dan menyusun tindak lanjut perbaikan terkait isu atau developing corrective action plans jointly with Risk Owner
insiden tersebut bersama Unit Kerja Pemilik Risiko. Units.
4) Melakukan monitoring pelaksanaan tindak lanjut 4) Monitoring the implementation of corrective actions
perbaikan isu atau insiden, termasuk hasil audit internal related to issues or incidents, including internal audit
bersama Unit Kerja Pemilik Risiko. findings, together with Risk Owner Units.
5) Memberikan advis atas aktivitas operasional Unit Kerja 5) Providing advisory support on operational activities of
Pemilik Risiko agar issue/critical point dapat termitigasi Risk Owner Units to ensure that issues and critical points
dengan baik. are adequately mitigated.
Keberadaan fungsi Unit Kerja RBC bervariasi didalam The existence of the RBC function within the Bank’s
organisasi Bank tergantung pada hasil penilaian atas efisiensi organizational structure may vary depending on efficiency
dan efektivitas pengendalian risiko antara lain penilaian atas and effectiveness assessments of risk controls, including
ukuran organisasi, kompleksitas bisnis, kemampuan dan evaluation of organizational size, business complexity,
tersedianya sumber daya, besarnya risiko yang terpapar atau availability and capability of resources, and the level of risk
terekspos dari suatu aktivitas, jasa, produk dan layanan yang exposure arising from activities, services, products, and
diberikan. offerings provided.
D. Tugas dan tanggung jawab Operational Risk, meliputi: D. Duties and Responsibilities of Operational Risk Function include:
1) Melakukan sosialisasi / refreshment dan pelatihan 1) Conducting socialization/refresher programs and
prosedur / metodologi pelaksanaan penerapan training on operational risk management procedures and
manajemen risiko operasional methodologies.
2) Memantau penerapan strategi dan kebijakan manajemen 2) Monitoring the implementation of operational risk
risiko operasional yang direkomendasikan Komite management strategies and policies recommended by the
Manajemen Risiko dan disetujui oleh Direksi. Risk Management Committee and approved by the Board
of Directors.
3) Memantau dan melaporkan hasil pengelolaan risiko 3) Monitoring and reporting operational risk management
operasional per unit kerja dan Bank secara konsolidasi, results at both unit and consolidated Bank levels,
antara lain terkait Risk and Control Self Assessment including Risk and Control Self Assessment (RCSA), Loss
(RCSA), Loss Event Database (LED), Key Risk Indicators Event Database (LED), Key Risk Indicators (KRI), and other
(KRI), dan media alat ukur lainnya. measurement tools.
4) Memantau action plan dan perkembangannya atas 4) Monitoring action plans and their progress based on
laporan yang dibuat Risk Owner / risk taking unit pada reports from Risk Owners/risk-taking units related to
hasil RCSA, LED, dan KRI, sebagai bagian dari mitigasi RCSA, LED, and KRI as part of overall operational risk
risiko operasional secara keseluruhan. mitigation.
5) Melakukan review / analisis dan kajian manajemen risiko 5) Reviewing and analyzing operational risk aspects of
operasional terhadap usulan unit bisnis / product owner proposals from business units/product owners related to
terkait perencanan / penerbitan produk atau aktivias baru the planning, issuance, or development of new products
dan / atau pengembangan or activities.
6) Bersama unit kerja terkait / risk owner melakukan 6) Together with relevant units/risk owners, identifying,
identifikasi, kaji ulang dan analisis terhadap operational reviewing, and analyzing operational risk events for
risk events untuk penerapan RCSA ataupun tindakan RCSA implementation or preventive actions related to
pencegahan lainnya atas potensi kejadian risiko potential operational risk events, including those arising
operasional seperti risk events yang diakibatkan oleh from information technology failures, external events, and
teknologi informasi (information technology) dan kejadian fraud incidents.
eksternal (external event) termasuk kejadian Fraud.
7) Membantu product owner dan unit kerja terkait lainnya 7) Assisting product owners and relevant units in reviewing
dalam melakukan review atau memberikan rekomendasi or providing recommendations on policies or procedures
terhadap kebijakan atau prosedur yang terkait dengan related to products, activities, and services from an
produk, aktivitas dan jasa pada aspek manajemen risiko operational risk management perspective.
operasional.
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Analisis Kualitatif
Qualitative Analysis
E. Adapun struktur unit organisasi Operational Risk dalam fungsi Satuan Kerja Manajemen Risiko (SKMR) adalah sebagai berikut:
The structure of the Operational Risk organizational unit within the Risk Management Work Unit (SKMR) is as follows:
Direktorat Keuangan & Risk
Directorate Finance & Risk
Keuangan & Risk
Finance & Risk
Risk Management
Market, Liquidity Risk & IT, Product Delivery &
Credit & Portfolio Risk Operational Risk
Data Analytics Fraud Risk
Asset & Liabilities Business & IT & Product
Credit Risk
Management Technology Delivery Risk
Enterprise Risk Operations &
Data Analyst Fraud Risk
Management Support
Middle Office
Pelaksana Pelaksana Pelaksana Pelaksana
Executor Executor Executor Executor
Directorat Division Department Team
Proses independent review oleh SKAI atas aktivitas Operasional dan teknologi informasi, senantiasa dijalankan secara regular.
The independent review process conducted by the Internal Audit Work Unit (SKAI) on operational and information technology
activities is performed on a regular basis.
3 Sistem pengukuran untuk Risiko Operasional menggunakan Operational Risk Measurement System Using the Standardized
pendekatan standar (Standardized approach) Approach
4 Ruang lingkup dan cakupan utama dari Kerangka Pelaporan The main scope and coverage of the Operational Risk reporting
Operational Risk kepada Pejabat eksekutif & Direksi. framework to executive officers and the Board of Directors are as
follows:
Profil dan kinerja pengelolaan risiko operasional dilakukan The operational risk profile and management performance are
dilaporkan secara berkala kepada Direksi melalui Komite reported periodically to the Board of Directors through the Risk
Manajemen Risiko ataupun yang meliputi laporan-laporan antara Management Committee and include, among others, the following
lain dibawah ini: reports:
A. Pengelolaan risiko operasional yang dilakukan melalui proses A. Operational risk management is carried out through the
identifikasi, mengukur, memantau, mengendalikan dan process of identifying, measuring, monitoring, controlling, and
melaporkan risiko operasional yang terekspos pada seluruh reporting operational risks exposed to all functional activities/
aktivitas fungsional/ unit kerja Bank di Kantor Pusat dan di work units of the Bank at the Head Office and Branch Offices
Kantor Cabang secara berkala. on a regular basis.
B. Laporan Profil Risiko Operasional setiap Triwulan. B. Quarterly Operational Risk Profile Report.
2025 Annual Report 423
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Analisis Kualitatif
Qualitative Analysis
5 Penjelasan mitigasi risiko dan transfer risiko yang digunakan dalam Explanation of Risk Mitigation and Risk Transfer Used in
manajemen untuk Risiko Operasional. Operational Risk Management
Penerapan teknologi informasi dan infrastruktur pendukung Bank The implementation of information technology and supporting
menuju proses kematangan ditandai dengan terus dilakukan infrastructure at the Bank has been continuously enhanced as part
proses perubahan (enhancement). Setiap pengembangan telah of its maturity development process. Each system development
memenuhi tahapan-tahapan seperti perencanaan, analisa follows structured stages, including planning, user requirement
kebutuhan pengguna (User Requirement) perancangan sistem, analysis, system design, programming, and pre-implementation
pemrograman, uji coba sebelum diluncurkan antara lain: System testing, such as System Integration Test (SIT), User Acceptance
Integration Test (SIT) dan User Acceptance Test (UAT) dan Test (UAT), and Product Trial Run (PTR). The Bank has developed
Product Trial Run (PTR). Bank telah memiliki sistem aplikasi yang application systems that support the management of customer
dapat digunakan untuk mengelola data nasabah, produk, dan data, products, banking activities, and regulatory reporting. These
aktivitas Bank serta pelaporan ke Regulator. Sistem aplikasi terus systems are continuously enhanced and adjusted to accommodate
dikembangkan dan disesuaikan dengan pengembangan volume increasing transaction volumes and business growth, with the
transaksi dan bisnis Bank dengan tujuan untuk mengurangi risiko objective of reducing operational risk, particularly human error, and
operasional khususnya kesalahan yang disebabkan oleh faktor improving operational efficiency.
manusia (human error) dan meningkatkan efisiensi
Seiring dengan perkembangan produk, aktivitas dan teknologi In line with the development of products, business activities,
informasi serta infrastruktur pendukung, Bank senantiasa and supporting technology infrastructure, the Bank continuously
melakukan pemantauan terhadap pencatatan, pelaporan, dan monitors recording, reporting, and action plans related to the
rencana aksi terkait Laporan Kejadian Kerugian Risiko Operasional Loss Event Database (LED), Risk and Control Self Assessment
(Loss Event Database), Risk Control Self Assessment (RCSA), Key (RCSA), Key Risk Indicator (KRI), and Issue & Action Management
Risk Indicator (KRI) dan Issue & Action Management (IAM) yang (IAM), which are submitted by risk-owning work units on a regular
disampaikan/dilaporkan oleh Unit Kerja Pemilik Risiko secara basis. Information and analysis from these reports are periodically
berkala. Informasi dan Analisa atas laporan loss event, RCSA, submitted to Management. The Bank continuously enhances these
KRI, dan IAM dilaporkan kepada Manajemen secara berkala. operational risk management tools to enable earlier detection of
Bank senantiasa melakukan pengembangan alat pengukuran operational risk exposures.
manajemen risiko operasional tersebut sehingga diharapkan
eksposur risiko operasional dapat dideteksi lebih dini.
Sejalan dengan semakin meningkatnya volume dan bisnis Bank, As business volume continues to grow, the Bank also conducts
pelatihan dan pengembangan terhadap karyawan Bank terus ongoing employee training and development programs to improve
dilakukan untuk meningkatkan kualitas dan kemampuannya skills and competencies, thereby minimizing the occurrence of risk
sehingga dapat meminimalkan kejadian risiko yang terjadi salah events. Risk awareness programs are conducted periodically, while
satunya telah dilakukan risk awareness yang dilakukan secara employee capability development is carried out through structured
berkala. Proses peningkatan kemampuan karyawan senantiasa training and development plans aligned with job levels, needs, and
dilakukan secara berkala melalui skema-skema rencana employee aspirations.
pengembangan karyawan dan rencana pelatihan sesuai dengan
jenjang jabatan, kebutuhan maupun aspirasi dari karyawan.
Gedung-gedung kantor Bank Mandiri Taspen dibuatkan asuransi To mitigate operational risk arising from external events, Bank
untuk memitigasi terjadinya kerugian akibat risiko Operasional Mandiri Taspen insures its office buildings against potential losses
(eksternal event) seperti gempa, banjir, kebakaran dll. Selain caused by risks such as earthquakes, floods, fires, and other
itu untuk produk –produk kredit yang menggunakan agunan disasters. In addition, credit products secured by collateral are also
juga dibuatkan asuransi kerugian seperti akibat dari kebakaran, covered by insurance against losses due to fire, natural disasters,
bencana alam dan lain sebagainya, khusus segmen kredit komersil and similar events. For commercial and consumer credit segments,
dan konsumer terdapat asuransi jiwa untuk debitur hal ini juga credit life insurance is also provided for debtors as an additional
dilakukan untuk memitigasi kerugian Operational diakibatkan oleh mitigation measure against operational losses caused by external
eksternal event. events.
Untuk mendukung kelangsungan operasional bisnis Bank To ensure business continuity during disasters or disruptions, the
ketika terjadi bencana/ gangguan, maka Bank memiliki Business Bank implements a Business Continuity Management framework.
Continuity Management agar operasional bisnis Bank saat terjadi This framework ensures that business processes, personnel, and
bencana/ gangguan tetap dapat berlangsung. Standar Prosedur information technology systems remain available to support critical
ini memberikan aturan untuk memastikan bahwa alur proses kerja, operations during interim conditions or disruptions, enabling the
orang dan Teknologi Informasi (TI) tetap tersedia untuk mendukung Bank to continue its core operations. As part of its implementation,
operasional bisnis yang dibutuhkan dalam kondisi interim atau the Bank conducts Disaster Recovery Plan (DRP) testing at least
saat terjadi bencana/ gangguan sehingga Bank dapat melanjutkan once a year for critical applications.
operasional utamanya. Dalam pelaksanaanya kita melakukan uji
coba DRP (Disaster Recovery Plan), minimal 1 kali dalam 1 tahun
untuk aplikasi yang critical.
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PT Bank Mandiri Taspen 2025 Annual Report 425
Page 426
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Perhitungan Risiko Operasional
Operational Risk Calculation
Tabel Data Kerugian Historis (OR1)
Table of Historical Loss Data (OR1)
Validasi Validasi
Kode Validasi
Kolom T-1 Kolom T-2
Komponen Indikator Bisnis (IB) dan komponen IB Kolom T
No Data Column Column
Component Business Indicator (BI) and BI Components Column
Validation Validation
Code Validation T
T-1 T-2
Batasan minimum untuk suatu kejadian kerugian operasional (loss event) sebesar
Single 0101000000 Rp300.000.000,00 (tiga ratus juta rupiah) atau lebih
Loss event threshold of IDR300,000,000.00 (three hundred million rupiah) or more
Jumlah kerugian operasional bersih setelah
memperhitungkan nilai pemulihan (tanpa
1 Single 0101010000 pengecualian) 2,118.00 1,117.00 -
Net operational losses after recovery (without
exclusions)
Jumlah terjadinya kerugian risiko operasional
2 Single 0101020000 4.00 1.00 -
Number of operational risk loss events
Jumlah kerugian risiko operasional yang
3 Single 0101030000 dikecualikan - - -
Number of excluded operational risk losses
Jumlah terjadinya kerugian risiko operasional yang
4 Single 0101040000 dikecualikan - - -
Number of excluded operational risk loss events
Jumlah kerugian operasional bersih setelah
memperhitungkan nilai pemulihan dan kerugian
5 Single 0101050000 risiko operasional yang dikecualikan 2,118.00 1,117.00 -
Net operational losses after recovery and
excluded operational risk losses
Batasan minimum untuk suatu kejadian kerugian operasional (loss event) sebesar
Single 0102000000 Rp1.500.000.000,00 (satu milyar lima ratus juta rupiah) atau lebih
Loss event threshold of IDR1,500,000,000.00 (one billion five hundred million rupiah) or more
Jumlah kerugian operasional bersih setelah
memperhitungkan nilai pemulihan (tanpa
6 Single 0102010000 pengecualian) - - -
Net operational losses after recovery (without
exclusions)
Jumlah terjadinya kerugian risiko operasional
7 Single 0102020000 - - -
Number of operational risk loss events
Jumlah kerugian risiko operasional yang
8 Single 0102030000 dikecualikan - - -
Number of excluded operational risk losses
Jumlah terjadinya kerugian risiko operasional yang
9 Single 0102040000 dikecualikan - - -
Number of excluded operational risk loss events
Jumlah kerugian operasional bersih setelah
memperhitungkan nilai pemulihan dan kerugian
10 Single 0102050000 risiko operasional yang dikecualikan - - -
Net operational losses after recovery and
excluded operational risk losses
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PT Bank Mandiri Taspen
Validasi
Kolom
Validasi Validasi Validasi Validasi Validasi Validasi Validasi
Rata-rata 10
Kolom T-3 Kolom T-4 Kolom T-5 Kolom T-6 Kolom T-7 Kolom T-8 Kolom T-9
Tahun
Column Column Column Column Column Column Column
Column
Validation Validation Validation Validation Validation Validation Validation
Validation
T-3 T-4 T-5 T-6 T-7 T-8 T-9
10-year
average
651.00 3,152.00 6,452.00 503.00 - 360.00 - 1,435.30
1.00 4.00 2.00 1.00 - 1.00 - 1.40
- - - - - - - -
- - - - - - - -
651.00 3,152.00 6,452.00 503.00 - 360.00 - 1,435.30
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
2025 Annual Report 427
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Validasi Validasi
Kode Validasi
Kolom T-1 Kolom T-2
Komponen Indikator Bisnis (IB) dan komponen IB Kolom T
No Data Column Column
Component Business Indicator (BI) and BI Components Column
Validation Validation
Code Validation T
T-1 T-2
Rincian perhitungan modal untuk risiko operasional
Single 0103000000
Capital calculation details for operational risk
Apakah kerugian digunakan dalam perhitungan
11 Single 0103010000 FPKI? (Ya/Tidak) T
Is loss data used in FPKI calculation? (Yes/No)
Dalam hal baris 11 diisi "Tidak", apakah tidak
digunakannya data kerugian intern tersebut
disebabkan ketidaksesuaian standar minimum
12 Single 0103020000 untuk data kerugian? (Ya/Tidak) Y
If item 11 is “No”, is the non-use of internal loss
data due to non-compliance with minimum data
standards? (Yes/No)
Threshold yg digunakan dalam perhitungan modal
untuk risiko operasional (dalam satuan rupiah
13 Single 0103030000 penuh) 300,000,000.00
Threshold used in operational risk capital
calculation (in full rupiah)
Keterangan Tambahan (jika ada)
14 Single 0103040000 Optional
Additional Information (if any)
Tabel Rincian Indikator Bisnis (OR2)
Table of Business Indicator Details (OR2)
Validasi Validasi
Kode Validasi
Kolom T-1 Kolom T-2
Komponen Indikator Bisnis (IB) dan komponen IB Kolom T
No Data Column Column
Component Business Indicator (BI) and BI Components Column
Validation Validation
Code Validation T
T-1 T-2
Komponen Bunga, Sewa, dan Dividen (KBSD)
1 Single 0201000000 Component of Interest, Lease, and Dividend 1,495,522.16
(KBSD)
Pendapatan Bunga
2 Single 0201010000 6,574,098.80 6,198,626.70 5,692,086.00
Interest Income
Beban Bunga
3 Single 0201020000 2,936,024.80 2,783,544.90 2,411,353.00
Interest Expense
Aset Produktif
4 Single 0201030000 72,748,279.50 66,044,358.00 60,610,316.80
Interest Earning Assets
Pendapatan Dividen
5 Single 0201040000 - - -
Dividend Income
Komponen Jasa (KJ)
6 Single 0202000000 213,891.67
Service Component (KJ)
Pendapatan Jasa dan Komisi
7 Single 0202010000 252,368.00 206,122.10 179,070.40
Fee and Commission Income
Beban Jasa dan Komisi
8 Single 0202020000 1,874.40 1,932.40 2,154.00
Fee and Commission Expense
Pendapatan operasional lainnya
9 Single 0202030000 - - -
Other Operating Income
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PT Bank Mandiri Taspen
Validasi
Kolom
Validasi Validasi Validasi Validasi Validasi Validasi Validasi
Rata-rata 10
Kolom T-3 Kolom T-4 Kolom T-5 Kolom T-6 Kolom T-7 Kolom T-8 Kolom T-9
Tahun
Column Column Column Column Column Column Column
Column
Validation Validation Validation Validation Validation Validation Validation
Validation
T-3 T-4 T-5 T-6 T-7 T-8 T-9
10-year
average
Validasi Validasi
Kode Validasi
Kolom T-1 Kolom T-2
Komponen Indikator Bisnis (IB) dan komponen IB Kolom T
No Data Column Column
Component Business Indicator (BI) and BI Components Column
Validation Validation
Code Validation T
T-1 T-2
Beban operasional lainnya
10 Single 0202040000 2,441.50 1,182.10 490.90
Other Operating Expense
Komponen Keuangan (KK)
11 Single 0203000000 4,140.40
Financial Component (KK)
Laba Rugi Bersih Trading Book
12 Single 0203010000 9,170.20 - -
Net Trading Book Profit/Loss
Laba Rugi Bersih Banking Book
13 Single 0203020000 - 1,355.40 1,895.60
Net Banking Book Profit/Loss
14 Single 0204000000 IB 1,713,554.23
Komponen Indikator Bisnis (KIB)
15 Single 0205000000 205,626.51
Business Indicator Component (BIC)
Pengungkapan IB
16 Single 0206000000
BI Disclosure
IB total termasuk aktivitas yang didivestasi
17 Single 0206010000 -
Total BI including divested activities
Pengurangan IB dikarenakan pengecualian atas
aktivitas yang didivestasi
18 Single 0206020000 1,713,554.23
BI deduction due to exclusion of divested
activities
Keterangan Tambahan
19 Single 0207000000 Optional
Additional Information (if any)
2025 Annual Report 429
Page 430
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Tabel Perhitungan ATMR untuk Risiko Operasional dengan Menggunakan Pendekatan Standar (OR3)
Table of RWA Calculation for Operational Risk Using the Standardized Approach (OR3)
Kode
Komponen Rincian Validasi Kolom T
No Data
Component Details Column Validation T
Code
Komponen Indikator Bisnis (KIB)
1 Single 0301000000 205,626.51
Business Indicator Component (BIC)
Faktor Pengali Kerugian Internal (FPKI)
2 Single 0302000000 1.00
Internal Loss Multiplier (ILM)
Modal Minimum Risiko Operasional (MMRO)
3 Single 0303000000 Minimum Capital Requirement for Operational 205,626.51
Risk (MCCOR)
ATMR untuk Risiko Operasional
4 Single 0304000000 Risk-Weighted Assets for Operational Risk (RWA 2,570,331.38
Operational Risk)
Risiko Hukum
Legal Risk
Risiko hukum adalah risiko akibat tuntutan hukum dan/atau Legal risk is the risk arising from legal claims and/or weaknesses
kelemahan aspek yuridis. Pengelolaan risiko hukum antara lain in juridical aspects. Legal risk management is carried out,
dilakukan dengan mendokumentasi, mengelola kelengkapan among others, through documentation, management of the
dan keabsahan dokumen, meminimalisir kerugian/biaya yang completeness and validity of documents, minimization of
terkait dengan kasus hukum dan menghindari pelanggaran losses/costs associated with legal cases, and avoidance of
terhadap regulasi perbankan dan ketentuan hukum. violations of banking regulations and legal provisions.
Risiko hukum inheren dinilai berdasarkan potensial kerugian Inherent legal risk is assessed based on the potential losses
atas kasus-kasus yang terjadi di Bank Mandiri Taspen dan arising from cases occurring at Bank Mandiri Taspen and its
Perusahaan Anak yang sedang dalam proses di pengadilan Subsidiaries that are currently under court proceedings, divided
dibagi dengan modal Bank Mandiri Taspen dan modal by the capital of Bank Mandiri Taspen and consolidated capital.
konsolidasian. Parameter yang digunakan untuk menghitung The parameters used to calculate potential losses from cases
potensial kerugian atas kasus yang sedang dalam proses di under court proceedings include the basis of the claim (case
pengadilan adalah dasar gugatan (kasus posisi), nilai perkara, position), case value, and legal documentation.
dan dokumentasi hukum.
430 Laporan Tahunan 2025
Page 431
PT Bank Mandiri Taspen
Tabel Pengungkapan Kualitatif Umum (Risiko Hukum)
Table of General Qualitative Disclosure (Legal Risk)
a. Organisasi Manajemen Risiko Hukum
Legal Risk Management Organization
Bank mendefinisikan Risiko hukum sesuai dengan Peraturan The Bank defines legal risk in accordance with Financial Services
Otoritas Jasa Keuangan Nomor 18/POJK.03/2016 tentang Authority (OJK) Regulation No. 18/POJK.03/2016 concerning the
Penerapan Manajemen Risiko Bagi Bank Umum, sebagai risiko Implementation of Risk Management for Commercial Banks, as
akibat tuntutan hukum dan/atau kelemahan yuridis. Risiko hukum the risk arising from legal claims and/or legal weaknesses. Legal
timbul antara lain karena ketiadaan peraturan perundang- risk arises, among others, due to the absence of supporting laws
undangan yang mendukung atau kelemahan perikatan seperti and regulations or weaknesses in contractual arrangements, such
tidak dipenuhinya syarat sah-nya kontrak atau pengikatan agunan as non-fulfilment of the validity requirements of contracts or
yang tidak sempurna. imperfect collateral binding.
Organisasi pengelolaan risiko hukum dilakukan oleh Unit Legal di The legal risk management organization is carried out by the
Divisi Corporate Secretary & Legal dengan melaksanakan fungsi, Legal Unit under the Corporate Secretary & Legal Division,
tugas, dan tanggung jawab terkait regulatory, advisory, litigasi, which performs functions, duties, and responsibilities related to
advokasi dan bantuan hukum, edukasi dan transformasi di bidang regulatory affairs, advisory services, litigation, advocacy and legal
hukum serta pengelolaan risiko hukum pada Bank. assistance, legal education and transformation, as well as legal
risk management within the Bank.
b. Mekanisme Pengendalian Risiko Hukum
Legal Risk Control Mechanism
Mekanisme pengelolaan risiko yang meliputi proses identifikasi The risk management mechanism, which includes the processes
pengukuran, pemantauan dan pengendalian mengacu kepada of identification, measurement, monitoring, and control, is
ketentuan yang berlaku mengenai manajemen risiko. Setiap unit implemented in accordance with applicable risk management
kerja pemilik dan/atau pelaksana produk maupun penyelenggara regulations. Each business unit, as the owner and/or executor of
aktivitas wajib mengidentifikasi dan mengelola risiko secara products and operational activities, is required to identify and
maksimal, namun tidak terbatas pada risiko hukum yang pada manage risks to the fullest extent, including but not limited to
dasarnya melekat pada setiap produk atau aktivitas yang dibuat. legal risk, which is inherently attached to every product or activity
sehingga hal tersebut tidak berdampak luas dan menjadi pemicu developed. This is conducted to ensure that such risks do not have
timbulnya risiko-risiko lain yang termasuk tetapi tidak terbatas a broader impact and do not trigger the emergence of other risks,
pada risiko reputasi. including but not limited to reputational risk.
Pengelolaan risiko hukum yang dilakukan oleh Bank Mandiri Legal risk management implemented by Bank Mandiri Taspen,
Taspen baik yang bersifat preventif maupun represif telah cukup both preventive and corrective in nature, has been considered
memadai dalam melindungi kepentingan Hukum Bank Mandiri adequate in protecting the legal interests of the Bank and
Taspen dan meminimalisir dampak finansial yang signifikan yang minimizing significant financial impacts associated with the Bank.
berkaitan dengan Bank Mandiri Taspen, hal tersebut tercermin This is reflected in the Legal Risk Profile Report for 2025, which is
dalam Laporan Profil Risiko Hukum Tahun 2025 yang berada pada classified as “low”.
predikat low.
Risiko Reputasi
Reputational Risk
Risiko reputasi adalah risiko akibat menurunnya tingkat Reputational risk is the risk arising from a decline in the level
kepercayaan pemegang saham yang bersumber dari persepsi of shareholder confidence resulting from negative perceptions
negatif terhadap Bank. Bank akan merespon secara aktif toward the Bank. The Bank actively responds to any negative
apabila timbul publikasi negatif sehingga hal-hal yang mungkin publicity to ensure that potential adverse impacts can be
berpotensi merugikan Bank dapat dideteksi lebih awal. identified at an early stage.
Manajemen risiko reputasi dilakukan oleh unit Corporate Reputational risk management is carried out by the Corporate
Secretary and Legal. Beberapa hal yang dilakukan dalam Secretary and Legal unit. Key activities undertaken include
mengelola risiko reputasi unit kesekretariatan melakukan media management, monitoring and managing opinions/
manajemen pemberitaan, melakukan pengelolaan dalam comments in mass media, as well as handling customer
monitoring opini/komentar di media masa dan melakukan complaints and grievances.
pengelolaan komplain/keluhan nasabah.
2025 Annual Report 431
Page 432
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
a. Kebijakan dan Prosedur a. Policies and Procedures
Implementasi manajemen risiko reputasi mengacu pada The implementation of reputational risk management
pedoman penerapan manajemen risiko serta kebijakan dan refers to risk management guidelines as well as other
prosedur lainnya. relevant policies and procedures.
b. Proses b. Process
Proses yang dilakukan dalam mengelola risiko reputasi The processes undertaken in managing reputational risk
antara lain melakukan monitoring dan evaluasi terhadap include monitoring and evaluating complaints, comments,
keluhan, komentar dan masukan yang berkembang and feedback circulating in the mass media, as well as
dimedia masa dan pemilihan strategi dalam merespon determining appropriate strategies to respond to emerging
opini yang berkembang. public opinions.
Tabel Pengungkapan Kualitatif Umum (Risiko Reputasi)
Table of General Qualitative Disclosure (Reputational Risk)
Organisasi Manajemen Risiko Reputasi
a.
Reputation Risk Management Organization
Risiko reputasi merupakan risiko akibat menurunnya tingkat Reputation risk is defined as the risk arising from a decline in
kepercayaan stakeholder yang bersumber dari persepsi negatif stakeholder trust, which originates from negative perceptions
terhadap Bank. Pengelolaan risiko reputasi dikoordinasikan oleh of the Bank. Reputation risk management is coordinated by the
Divisi Corporate Secretary & Legal dengan dukungan unit kerja Corporate Secretary & Legal Division, supported by relevant work
terkait, seperti unit customer experience, Legal, IT Product Delivery units such as Customer Experience, Legal, IT Product Delivery
& Fraud Risk, IT Application & Data Management, IT Service & & Fraud Risk, IT Application & Data Management, IT Service &
Support dan Business Continuity Management. Pengelolaan risiko Support, and Business Continuity Management. The management
reputasi ini mengacu pada ketentuan internal dan peraturan yang of reputation risk is conducted in accordance with internal policies
berlaku. Dalam implementasinya, risiko reputasi juga dikelola and applicable regulations. In its implementation, reputation risk
dengan penciptaan persepsi positif melalui pemuatan artikel di is also managed through the creation of positive perception by
media konvensional dan konten positif di media social. publishing articles in conventional media and positive content
across social media platforms.
Mekanisme Pengelolaan Risiko Reputasi Reputation Risk Management Mechanism
Risiko reputasi dikelola melalui 4 (empat) tahapan mekanisme Reputation risk is managed through four (4) stages, namely
yaitu identifikasi, pengukuran, pemantauan dan pengendalian identification, measurement, monitoring, and control, which
yang dikoordinasikan oleh Divisi Corporate Secretary & Legal are coordinated by the Corporate Secretary & Legal Division in
dengan mengacu pada ketentuan Standar Prosedur Corporate accordance with the Corporate Secretary Standard Operating
Secretary. Perwujudan keempat tahap tersebut dapat dilihat pada Procedures. The implementation of these stages is reflected in
masing-masing aktivitas Corporate Secretary yang memiliki risiko Corporate Secretary activities that carry reputation risk exposure,
reputasi, seperti misalnya aktivitas bank sebagai perusahaan yang such as the Bank’s obligation to submit financial reports.
diwajibkan untuk menyampaikan laporan keuangan.
Pada aktivitas tersebut, dapat diidentifikasi risiko reputasi In such activities, reputation risk may be identified in the form of
berupa keterlambatan, kesalahan, dan ketidaksesuaian dalam delays, errors, or inaccuracies in reporting, which may arise from
penyampaian laporan yang disebabkan antara lain oleh individu individuals who are not fully aware of or do not properly understand
yang kurang mengetahui atau memahami kewajiban penyampaian disclosure obligations, or due to insufficient supervision and
keterbukaan informasi ataupun kurangnya pengawasan dan review by supervisors. To mitigate such risks, the Bank implements
pengecekan dari supervisor. Untuk mengendalikan daftar a check-and-recheck process to ensure proper monitoring of
kewajiban penyampaian keterbukaan dan/atau supervisor dengan disclosure obligations and supervisory oversight.
adanya melakukan proses check & recheck.
Adapun jika risiko reputasi sudah terjadi dan berdampak pada If reputation risk has already materialized and resulted in negative
adanya persepsi negatif pada perusahaan, maka dapat dilakukan perception of the Company, mitigation actions are undertaken to
aktivitas peredaman dampak kejadian risiko reputasi tersebut. reduce its impact. One of the key measures includes the publication
Salah satunya melalui pemuatan artikel positif di media cetak, of positive articles in print, online, and electronic media, as well as
media online dan media elektronik serta konten positif di media positive content on social media platforms to neutralize previously
sosial untuk menetralisir persepsi negatif yang sempat terbentuk. formed negative perceptions. These positive publications may
Artikel positif ini bisa berdasarkan aktivitas bisnis dan sosial be based on business and social activities, as well as support for
maupun dukungan kepada program-program pemerintah dengan government programs, in accordance with the Corporate Secretary
mengacu pada ketentuan Standar Prosedur Corporate Secretary. Standard Operating Procedures.
Implementasi Kebijakan Pengelolaan Risiko Reputasi Implementation of Reputation Risk Management Policy
Sebagai bentuk implementasi kebijakan pengelolaan risiko As part of the implementation of reputation risk management
reputasi, Bank Mandiri Taspen memastikan bahwa seluruh unit policies, Bank Mandiri Taspen ensures that all work units perform
kerja telah melakukan fungsi masing-masing dengan baik sesuai their respective functions properly in accordance with applicable
ketentuan yang berlaku. Adapun juga terjadi kejadian yang regulations. In the event of any occurrence that has the potential
berpotensi terdampak pada risiko reputasi terkait tugas pokok dan to impact reputation risk related to the duties and functions of a
fungsi unit kerja tertentu, maka unit kerja tersebut berkewajiban particular work unit, such unit is required to immediately provide
memberikan informasi secara rinci kepada Corporate Secretary detailed information to the Corporate Secretary at the earliest
pada kesempatan pertama agar dapat segera mengelola kejadian opportunity, so that appropriate actions can be taken promptly to
tersebut untuk meminimalisir dampak yang ditimbulkan. minimize potential impacts.
432 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Saat ini Bank Mandiri Taspen memiliki saluran internal untuk Currently, Bank Mandiri Taspen provides internal channels for
menerima keluhan dan pertanyaan dari nasabah, seperti call center receiving customer complaints and inquiries, such as the call
14024, website, kantor cabang, termasuk media cetak, online, center 14024, website, branch offices, as well as official print,
elektronik dan media sosial resmi. Seluruh keluhan dan pertanyaan online, electronic media, and social media channels. All complaints
tersebut diteruskan unit Customer Experience untuk mendapatkan and inquiries are forwarded to the Customer Experience unit for
penanganan dan penyelesaian. Adapun tidak hanya dari saluran handling and resolution. In addition, the Customer Experience
internal tersebut, unit Customer Experience juga akan menangani unit also handles complaints originating from external sources,
dan menyelesaikan keluhan nasabah yang datang dari sumber including print, online, electronic media, and social media
eksternal, yaitu melalui media cetak, online, elektronik serta media platforms.
sosial.
Seluruh kegiatan tersebut merupakan bagian dari dukungan Divisi All of these activities are part of the Corporate Secretary &
Corporate Secretary & Legal kepada penguatan reputasi positif Legal Division’s support in strengthening the Company’s positive
perusahaan, terutama dari pandangan stakeholder. reputation, particularly from the perspective of stakeholders.
b. Kebijakan dan Mekanisme Peningkatan Kualitas Pelayanan Nasabah dan Pemangku Kepentingan Lainnya
Policy and Mechanism for Enhancing Customer Service Quality and Other Stakeholders
Agar seluruh pengaduan nasabah tertangani dengan proses yang cepat dan efektif, Bank Mandiri Taspen melakukan koordinasi dengan
gambar tahapan alur pengaduan nasabah sebagai berikut:
In order to ensure that all customer complaints are handled in a timely and effective manner, Bank Mandiri Taspen conducts coordination
through the customer complaint handling flow as illustrated in the following stages:
Flow Pengaduan Nasabah
Customer Complaint Flow
Unit Penerima Pengaduan Unit Pengelola Panduan
Complaint Receiving Unit Complain Handling Unit
Kantor Cabang / Contact Center Unit Penyelesaian Panduan Unit Penyelesaian Panduan
Branch Office / Contact Center Completion Unit Guide Completion Unit Guide
Kolaborasi / Collaboration
Terkait E-Channel:
1 Pengaduan Nasabah ke
Cabang / Contact Center /
2 Penjelasan Oleh Petugas 3 Unit Complaint Handling 4 Divisi Central Operation
Cabang / Contact Center Dept Customer Experience
APPK OJK Jenis Echannel / Explanation by Branch Divisi OECX Koordinasi dgn berbagai
Non Echannel Officer / Contact Center Complaint Handling Unit pihak:
Customer Complaints to Dept Customer Experience Regarding E-Channel:
Branches / Contact Centers OECX Division Central Operation Division
/ APPK OJK E-channel / Coordinates with various
Non-E-channel Types parties
Bila Setuju Bila Tidak Setuju Monitoring SAHABAT:
If agree / Membutuhkan
Eskalasi 1. Jawaban Tiket -> Ticket
SELESAI Response
If Disagree / Need
2. Bukti Jawaban -> Proof of
FINISH Escalation
Resolution/Response
Kategori Pengaduan Kategori Pengaduan 3. Pengkreditan / Tolakan Terkait Non E-Channel: WGD
Instant Non Instant -> Credit (Adjustment) / Divisi Terkait di Kantor Pusat
Instant Complaint Non-Instant
Category Complaint Category
Rejection yang melibatkan:
4. Surat Tanggapan -> Official
Non-E-Channel Related: WGD
Response Letter
Penjelasan Oleh Petugas Cabang 5. Close Tiket -> Ticket Closure
Related Divisions at Head Office
ke Nasabah involving:
Explanation by Branch Officer to SAHABAT Monitoring:
1. Ticket Answer -> Ticket a. DPM (Data/Portfolio
Customer Management)
Response b. Corsec & Legal (Corporate
2. Proof of Answer -> Proof of Secretary & Legal)
SELESAI
Resolution/Response c. Pension Business
FINISH 3. Credit / Rejection -> Credit d. Credit Operation (Credit
(Adjustment) / Rejection Operations)
4. Response Letter -> Official e. Risk Management
Response Letter f. Digital Banking Product
5. Close Ticket -> Ticket Closure g. Central Operation (Central
Operations)
APPK SAHABAT
h. Dist, Kantor Cabang, KCP
(Distribution, Branch Offices,
Surat Pengaduan Nasabah Bank Mantap
Sub-Branch Offices)
Hasil Point 3 & 4
Results of Points 3 & 4
2025 Annual Report 433
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Seluruh pengaduan yang sudah diterima baik dari contact center, All complaints received through the contact center, OJK Integrated
APPK OJK, maupun ke cabang dan diberi penjelasan langsung Consumer Complaint Service (APPK), as well as branch offices are
oleh Petugas Cabang terkait penyelesaian pengaduan. Kemudian, addressed directly by branch officers, who provide explanations
apabila membutuhkan eskalasi terkait penyelesaian pengaduan regarding complaint resolution. If escalation is required, the
akan diteruskan untuk di monitoring oleh Unit Complaint Handling. complaint is forwarded to the Complaint Handling Unit for
Hal ini dilakukan untuk memastikan kepada nasabah bahwa monitoring. This process is carried out to ensure that complaint
penyelesaian pengaduan dilakukan sesuai dengan Service Level resolution is completed in accordance with the established Service
Agreement (SLA) yang sudah ditetapkan. Adapun Unit Pengelola Level Agreement (SLA). The Complaint Handling Unit coordinates
Panduan akan berkoordinasi dengan Unit Penyelesaian Panduan with the Complaint Resolution Unit in monitoring and providing
dalam melakukan monitoring dan memberikan tanggapan responses related to complaint handling across relevant media
terkait penyelesaian pengaduan di media terkait. Kemudian, Unit channels. The Customer Complaint Resolution Unit is further
Penyelesaian Pengaduan nasabah juga terbagi atas 2 (dua) sub divided into two sub-units: E-Channel complaint handling and
unit pengaduan seperti Unit penyelesaian pengaduan E- Channel Non E-Channel complaint handling. E-Channel complaints
akan dimonitoring langsung oleh Divisi Central Operation yang are monitored directly by the Central Operations Division,
berkolaborasi dengan BI- Fast, Arta Jasa, Jalin Pembayaran in collaboration with BI-FAST, Arta Jasa, Jalin Pembayaran
Nusantara, serta Bank Mandiri. Sedangkan terkait pengaduan Non Nusantara, and Bank Mandiri. Meanwhile, Non E-Channel
E-Channel, akan dilakukan monitoring oleh Distribution, Kantor complaints are monitored by Distribution, Branch Offices, Sub-
Cabang, KCP, dan berbagai Divisi sebagai berikut : Branch Offices (KCP), and several divisions, namely:
1. Divisi Distribution Portfolio Management (DPM), 1. Distribution Portfolio Management (DPM) Division
2. Divisi Corporate Secretary & Legal, 2. Corporate Secretary & Legal Division
3. Divisi Pension Business, 3. Pension Business Division
4. Divisi Credit Operation, 4. Credit Operation Division
5. Divisi Risk Management, 5. Risk Management Division
6. Divisi Digital Banking Product, 6. Digital Banking Product Division
7. Divisi Central Operation, 7. Central Operation Division
Dalam monitoring penyelesaian pengaduan nasabah Non In the monitoring of Non E-Channel complaint resolution, Bank
E-Channel Bank Mantap akan melibatkan pihak Kepolisian dan Mandiri Taspen also involves the Police and complies with
sesuai ketentuan Hukum yang berlaku dan sah di Indonesia. applicable and legally recognized Indonesian laws and regulations.
Sebagai wujud pelayanan prima yang diberikan oleh Bank Mandiri As part of its commitment to excellent service, Bank Mandiri
Taspen kepada nasabah, Bank Mandiri Taspen selalu berusaha Taspen consistently ensures prompt follow-up and resolution of all
untuk segera menindaklanjuti dan menyelesaikan pengaduan customer complaints. In 2025, out of 8,041 customer complaints
maupun keluhan yang disampaikan oleh nasabah. Adapun received, all 8,041 complaints or 100% were resolved. This
dari 8041 pengaduan nasabah yang terjadi pada tahun 2025, achievement reflects the Bank’s commitment to delivering the best
sejumlah 8041 atau 100% aduan telah terselesaikan. Hal tersebut service to customers as one of its key stakeholders.
membuktikan komitmen Bank Mandiri Taspen dalam memberikan
pelayanan terbaik kepada nasabah sebagai salah satu stakeholder.
Selain itu dengan tingginya tingkat penyelesaian aduan nasabah Furthermore, the high complaint resolution rate has contributed to
maka kepercayaan nasabah turut meningkat yang secara tidak increased customer trust, which indirectly supports improvements
langsung meningkatkan kinerja keuangan dan laba bersih Bank in the Bank’s financial performance and net profit. As a result, this
Mandiri Taspen, sehingga terdapat peningkatan jumlah dividen has also led to an increase in dividends distributed by Bank Mandiri
yang dapat diberikan Bank Mandiri Taspen kepada pemegang Taspen to its shareholders.
saham.
c. Pengelolaan Risiko Reputasi Saat Krisis
Reputation Risk Management During Crisis
Dalam hal terjadi krisis atas reputasi perusahaan dan bersifat In the event of a crisis affecting the Company’s reputation that
masif sehingga menimbulkan dampak yang signifikan terhadap is widespread and results in a significant impact on stakeholder
kepercayaan para Pemangku Kepentingan, Bank Mandiri Taspen confidence, Bank Mandiri Taspen shall implement an immediate
akan melaksanakan implementasi rencana aksi yang bersifat action plan to mitigate the impact of the crisis. Such measures
segera untuk meminimalisir dampak krisis, antara lain menyiapkan include, among others, preparing issue management strategies,
strategi pengelolaan masalah, menentukan narasumber internal determining internal spokespersons, establishing execution
dan agenda eksekusi penanganan krisis, serta evaluasi secara agendas for crisis handling, and conducting an overall post-
keseluruhan. implementation evaluation.
434 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Risiko Stratejik
Strategic Risk
Risiko stratejik adalah risiko akibat ketidaktepatan dalam Strategic risk is the risk arising from inaccuracies in decision-
pengambilan dan/atau pelaksanaan suatu keputusan stratejik making and/or the implementation of strategic decisions,
serta kegagalan dalam mengantisipasi perubahan lingkungan as well as failure to anticipate changes in the business
bisnis. Pengelolaan risiko stratejik antara lain dilakukan dengan environment. Strategic risk management is carried out, among
mengoptimalkan sumber daya yang ada dan melakukan others, by optimizing available resources, monitoring the
pengawasan terhadap realisasi Rencana Bisnis Bank (RBB), realization of the Bank Business Plan (RBB), and adjusting
dan melakukan penyesuaian kebijakan dan prosedur terhadap policies and procedures in response to external changes.
perubahan eksternal.
Pengelolaan risiko strategik dilakukan oleh unit perencanaan di Strategic risk management is performed by the planning unit
bawah pengawasan aktif Direktur Finance, Risk and Operations. under the active supervision of the Director of Finance, Risk
Manajemen Risiko Strategik dilakukan melalui serangkaian and Operations. Strategic Risk Management is implemented
proses perencanaan strategis (planning and bugeting) yang through a series of strategic planning processes (planning and
mencangkup penyelarasan strategi perusahaan dengan budgeting), which include the alignment of corporate strategy
strategi unit serta target bankwide. Dokumen perencanaan with unit strategies and bankwide targets. Strategic planning
strategis meliputi: documents include:
• Corporate Plan, disusun 5 (lima) tahun sekali. • Corporate Plan, prepared every 5 (five) years.
• Business Plan, disusun 1 (satu) tahun sekali. • Business Plan, prepared annually.
a. Kebijakan dan Prosedur a. Policies and Procedures
Implementasi manajemen risiko strategic mengacu pada The implementation of strategic risk management refers to
Pedoman Penerapan Manajemen Risiko serta kebijakan the Risk Management Implementation Guidelines as well
dan prosedur terkait lainnya. as other relevant policies and procedures.
b. Proses b. Process
Mekanisme untuk mengukur kemajuan yang dicapai dari Mechanisms to measure progress against the established
rencana bisnis yang ditetapkan dengan membandingkan business plan are conducted by comparing targets with
target dengan realisasi bisnis perusahaan secara bulanan, the Company’s actual business performance on a monthly,
triwulanan dan semesteran. quarterly, and semi-annual basis.
Tabel Pengungkapan Kualitatif Umum (Risiko Stratejik)
Table of General Qualitative Disclosure (Strategic Risk)
Organisasi Manajemen Risiko Stratejik
a.
Strategic Risk Management Organization
Penerapan pengelolaan Risiko Stratejik melibatkan semua unsur The implementation of Strategic Risk management involves all
dalam Bank, termasuk Direksi dengan pengawasan aktif Dewan elements of the Bank, including the Board of Directors with active
Komisaris. Organisasi Manajemen Risiko Stratejik Bank Mandiri oversight from the Board of Commissioners. The Strategic Risk
Taspen adalah sebagai berikut: Management organization of Bank Mandiri Taspen is as follows:
1. Seluruh unit bisnis dan unit pendukung bertanggung jawab 1. All business units and supporting units are responsible for
membantu Direksi menyusun perencanaan stratejik dan assisting the Board of Directors in preparing strategic planning
mengimplementasikan strategi secara efektif. and implementing strategies effectively.
2. Unit bisnis dan unit pendukung bertanggung jawab 2. Business units and supporting units are responsible for
memastikan bahwa: ensuring that:
a. Praktek Manajemen Risiko untuk Risiko Stratejik dan a. Strategic Risk management practices and controls within
pengendalian di unit bisnis telah konsisten dengan business units are consistent with the overall Strategic
kerangka Manajemen Risiko untuk Risiko Stratejik secara Risk Management framework; and
keseluruhan;
b. Unit bisnis dan unit pendukung telah memiliki kebijakan, b. Business units and supporting units have adequate policies,
prosedur dan sumber daya untuk mendukung efektivitas procedures, and resources to support the effectiveness of
kerangka Manajemen Risiko untuk Risiko Stratejik. the Strategic Risk Management framework.
3. Direksi memimpin program perubahan yang diperlukan dalam 3. The Board of Directors leads the required change programs in
rangka implementasi strategi yang telah ditetapkan. order to implement the established strategies.
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
4. Satuan Kerja Perencanaan Stratejik bertanggung jawab 4. The Strategic Planning Work Unit is responsible for assisting
membantu Direksi dalam mengelola Risiko Stratejik the Board of Directors in managing Strategic Risk and
dan memfasilitasi manajemen perubahan dalam rangka facilitating change management to support the Company’s
pengembangan perusahaan secara berkelanjutan. sustainable development.
5. Selain itu, Satuan Kerja Manajemen Risiko juga bertanggung 5. In addition, the Risk Management Work Unit is also responsible
jawab dalam proses Manajemen Risiko untuk Risiko Stratejik for Strategic Risk management processes, particularly in the
khususnya pada aspek-aspek berikut: following aspects:
a. Berkoordinasi dengan seluruh unit bisnis dalam proses a. Coordinating with all business units in the strategic
penyusunan rencana stratejik; planning process;
b. Memantau dan mengevaluasi perkembangan b. Monitoring and evaluating the progress of strategic
implementasi rencana stratejik, serta memberikan plan implementation, as well as providing input on
masukan mengenai peluang dan pilihan yang tersedia opportunities and available options for continuous
untuk pengembangan dan perbaikan strategi secara strategy development and improvement;
berkelanjutan;
c. Memastikan bahwa seluruh isu stratejik dan pengaruhnya c. Ensuring that all strategic issues and their impact on the
terhadap pencapaian tujuan stratejik telah ditindaklanjuti achievement of strategic objectives are addressed in a
secara tepat waktu. timely manner.
b. Kebijakan untuk Mengidentifikasi dan Merespon Perubahan Bisnis
Policy for Identifying and Responding to Business Changes
Kebijakan dan Strategi yang ditetapkan adalah fokus pada The policies and strategies established are focused on delivering
produk dan layanan sesuai kebutuhan, kompetitif dan memahami products and services that are aligned with customer needs,
kebutuhan nasabah sesuai segmen serta memberikan imbal remain competitive, and reflect an understanding of customer
hasil yang optimal, layanan yang memberikan kemudahan dan requirements by segment, while providing optimal returns. The
kecepatan bagi nasabah, lokasi jaringan yang tersebar luas dan Bank also emphasizes services that offer convenience and speed
mendekatkan diri ke lokasi nasabah sehingga dapat memberikan for customers, supported by a widely distributed branch network
kemudahan akses bagi nasabah. Upaya-upaya yang dilakukan that is positioned closer to customers to ensure ease of access.
untuk pencapaian arah dan pengembangan usaha Bank Mandiri The initiatives undertaken to achieve the strategic direction and
Taspen adalah sebagai berikut: business development of Bank Mandiri Taspen are as follows:
1. Memperkuat Sistem Infrastruktur 1. Strengthening Infrastructure Systems
Dalam mewujudkan Leading Senior Citizen Ecosystem Bank In realizing the vision of becoming the Leading Senior Citizen
in Indonesia maka dibutuhkan penguatan sistem melalui Ecosystem Bank in Indonesia, strengthening the system is
pengembangan jaringan kantor dengan penambahan titik required through the development of branch networks by
supervisi dan layanan, pengembangan teknologi informasi, adding supervision and service points, enhancing information
menjaga produktivitas selaras dengan pengembangan technology systems, maintaining productivity in line with
kapasitas SDM serta memperkuat sistem kontrol dan human capital capacity development, and strengthening
manajemen risiko. control systems and risk management.
2. Penyusunan Inisiatif Strategis Jangka Pendek dan Jangka 2. Formulation of Short-Term and Long-Term Strategic
Panjang Initiatives
Inisiatif bisnis Bank Mandiri Taspen Tahun 2021-2025 secara The Bank Mandiri Taspen business initiatives for 2021–2025
garis besar berfokus pada 3 (tiga) komponen utama, yaitu: are broadly focused on three main pillars, namely:
a. Strategi Bisnis Pilar 1: Lending Pensiun Negara a. Business Strategy Pillar 1: Pension Lending
Optimalisasi Sales Channel and Database Pensiunan Optimization for State Pension
Strategi bisnis pilar pertama Bank Mandiri Taspen yakni Segment through Sales Channel and Pensioner Database
memenangkan lending pasar pensiun negara dengan Optimization The first pillar focuses on winning the
penguatan presence dan peningkatan produktivitas state pension lending market by strengthening presence
serta meningkatkan lending pra-pensiun melalui and improving productivity, as well as expanding pre-
pengembangan produk baru. Dalam rangka terus retirement lending through the development of new
menumbuhkan core business pensiunan negara. products. This is aimed at continuously growing the core
business in the state pension segment.
b. Strategi Bisnis Pilar 2: Pengembangan Bisnis Baru b. Business Strategy Pillar 2: Development of New
Business Segments
Strategi bisnis pilar kedua Bank Mandiri Taspen yakni The second pillar focuses on the development of
berfokus pada pengembangan bisnis baru. Dalam hal ini, new businesses. In this regard, Bank Mandiri Taspen
Bank Mandiri Taspen masuk ke segmen bisnis baru (ASN enters new business segments, including active civil
Aktif dan Dapen BUMN-Swasta) melalui pengembangan servants (ASN Aktif) and state-owned and private
produk dan channel penetrasi kredit dan meningkatkan pension funds (Dapen BUMN-Swasta), through product
lending berbasis collaborative approach. Pengembangan development and credit penetration channels, as well
bisnis baru ini akan fokus dilakukan pada tiga segmen as expanding lending through a collaborative approach.
utama. Segmen pertama adalah dana pensiun BUMN This development focuses on three main segments:
dan Swasta (DPPK dan DPLK) serta BPJS JHT. Kedua, Pension funds of state-owned enterprises and private
Aparatur Sipil Negara (ASN) aktif yang terdiri dari ASN companies (DPPK and DPLK), as well as BPJS JHT; Active
vertikal daerah dan lembaga. Ketiga adalah segmen kredit civil servants (ASN), including regional and institutional
collaborative approach baik segmen usaha mikro dan kecil ASN; and Collaborative lending segments covering both
produktif maupun kredit konsumtif. productive micro and small business loans as well as
consumer credit.
c. Strategi Bisnis Pilar 3: Retail Funding dan Institusi c. Business Strategy Pillar 3: Retail Funding and
Institutional Banking
Dalam rangka menuju visi 2025, Bank Mandiri Taspen In line with the 2025 vision, the third pillar focuses
memiliki strategi bisnis ketiga yang mana berfokus pada on retail funding and institutional banking. The Bank
retail funding dan institusi. Dalam hal ini, Bank Mandiri enhances retail funding in the pension and senior citizen
Taspen meningkatkan retail funding pada segmen segments through the development of digital banking
pensiun dan senior citizen melalui pengembangan produk products and features, as well as expanding funding in
dan fitur digital banking serta mengembangkan funding MSME, institutional, wholesale, employee, and pension
pada segmen UMK, institusi dan wholesale serta Pegawai segments of Vice President (VP) customers.
dan Pensiunan VP.
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PT Bank Mandiri Taspen
c. Mekanisme Pengukuran Kemajuan Rencana Bisnis
Mechanism for Measuring Business Plan Progress
Untuk mendukung pencapaian target bisnis dan aspirasi To support the achievement of business targets and strategic
utama, Bank Mandiri Taspen menjalankan proses performance aspirations, Bank Mandiri Taspen implements a performance
management yang terdiri dari 3 siklus yakni (planning, monitoring, management process consisting of three cycles, namely planning,
dan evaluation) sebagai sarana pengukuran pencapaian target monitoring, and evaluation, as a framework for measuring the
bisnis. achievement of business targets.
1. Planning 1. Planning
Proses planning di Bank Mandiri Taspen dibagi menjadi 3 The planning process at Bank Mandiri Taspen is divided into
bagian utama, yaitu: three main components, namely:
• Penyusunan RJPP (Rencana Jangka Panjang Perusahaan) • Preparation of the Long-Term Corporate Plan (RJPP) or
atau Corporate Plan – 5 tahunan. Tahap dimana Corporate Plan – 5-year horizon. This stage defines the
perusahaan menetapkan grand strategy & high-level Company’s grand strategy and high-level direction.
direction.
• Penyusunan RBB (Rencana Bisnis Bank) – 3 tahunan. • Preparation of the Bank Business Plan (RBB) – 3-year
Aspirasi jangka panjang perusahaan di-translasikan horizon. Long-term corporate aspirations are translated
dalam bentuk key milestone dan action plan yang lebih into key milestones and more specific action plans.
spesifik.
• Penyusunan RKAP (Rencana Kerja Anggaran Perusahaan) • Preparation of the Annual Work and Budget Plan
& penyusunan KPI (Key Performance Indicators) – 1 (RKAP) and Key Performance Indicators (KPI) – 1-year
tahunan. Aspirasi, visi, dan misi perusahaan diturunkan horizon. The Company’s aspirations, vision, and mission
dalam bentuk target-target keuangan yang spesifik dan are translated into specific financial targets and key
indikator kinerja utama secara tahunan. performance indicators on an annual basis.
2. Monitoring 2. Monitoring
Bank Mandiri Taspen secara periodik dan rutin melakukan Bank Mandiri Taspen conducts periodic and regular
proses monitoring untuk memastikan bahwa laju kinerja monitoring processes to ensure that business performance
perusahaan sesuai dengan aspirasi. Metode monitoring kinerja remains aligned with strategic aspirations. Performance
yang dilakukan Bank Mandiri Taspen antara lain, melalui forum monitoring is conducted through Board of Directors and Board
Rapat Direksi dan Komisaris atau Performance Review yang of Commissioners meetings or Performance Review forums,
dilaksanakan dalam setiap bulannya. which are held on a monthly basis.
3. Evaluation 3. Evaluation
Pada tahap ini, Bank Mandiri Taspen melakukan review At this stage, the Bank reviews the performance achievement
atas pencapaian kinerja seluruh unit kerja berdasarkan of all work units based on Key Performance Indicators (KPI),
Key Performance Indicators (KPI) yang dilengkapi dengan supported by several additional performance metrics. The
beberapa matriks pendukung. Nilai pencapaian KPI tersebut KPI results also serve as the basis for annual remuneration
juga menjadi dasar untuk pembagian remunerasi tahunan distribution for both work units and employees.
untuk unit kerja serta pegawai.
Risiko Kepatuhan
Compliance Risk
Risiko kepatuhan adalah risiko akibat Bank tidak mematuhi Compliance risk is the risk arising from the Bank’s failure to
dan/atau tidak melaksanakan peraturan perundang undangan comply with and/or implement prevailing laws and regulations.
dan ketentuan yang berlaku. Risiko kepatuhan melekat pada Compliance risk is inherent in the Bank’s activities in relation
risiko Bank yang terkait pada peraturan perundang-undangan to applicable laws and regulations, including but not limited
dan ketentuan lainnya yang berlaku seperti Batas Maksimum to the Legal Lending Limit (BMPK), loan restructuring, Know
Pemberian Kredit (BMPK), restrukturisasi kredit, Know Your Your Customer (KYC), and commitments to specific regulatory
Customers (KYC) dan komitmen terhadap ketentuan tertentu. requirements.
Manajemen risiko kepatuhan dilakukan oleh unit kepatuhan Compliance risk management is carried out by the Compliance
(compliance) di bawah pengawasan aktif Direktur Compliance Unit under the active supervision of the Director of Compliance
and Control and Control.
a. Kebijakan dan Prosedur a. Policies and Procedures
Implementasi manajemen risiko kepatuhan mengacu pada The implementation of compliance risk management refers
pedoman manajemen risiko dan Kebijakan Kepatuhan Bank to the Risk Management Guidelines and the Bank Mandiri
Mandiri Taspen (KKBS). Taspen Compliance Policy (KKBS).
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
b. Proses b. Process
Dalam rangka efektifitas pelaksanaan fungsi kepatuhan In order to ensure the effective implementation of the
dalam mendukung pertumbuhan bisnis yang sehat compliance function in supporting healthy and sustainable
dan berkelanjutan, Unit Kepatuhan melakukan proses business growth, the Compliance Unit performs compliance
manajemen risiko kepatuhan berupa: risk management processes, including:
- Memberikan pendapat/analisis kepatuhan terhadap - providing compliance opinions/analysis on the
penyusunan kebijakan dan prosedur apakan sudah formulation of policies and procedures to ensure
sesuai dengan ketentuan atau peraturan perundang- alignment with prevailing laws and regulations;
undangan yang berlaku.
- Memberikan analisis dampak peraturan eksternal. - providing analysis on the impact of external regulations;
and
- Melakukan analisa kepatuhan terhadap rencana - conducting compliance analysis on proposed new
produk dan aktivitas baru products and activities.
Tabel Pengungkapan Kualitatif Umum (Risiko Kepatuhan)
Table of General Qualitative Disclosure (Compliance Risk)
Organisasi Manajemen Risiko Kepatuhan
a.
Compliance Risk Management Organization
Pada prinsipnya, seluruh jajaran Bank bertanggung jawab penuh In principle, all levels of the Bank are individually responsible
secara individu untuk memastikan kepatuhan dalam setiap for ensuring compliance in every activity within their respective
kegiatan di bidang masing-masing. Untuk membantu pelaksanaan functions. To support the implementation of the Compliance
Fungsi Kepatuhan, Bank Mandiri Taspen membentuk Jajaran Function, Bank Mandiri Taspen has established a Compliance
Kepatuhan dengan tugas dan fungsi, sebagai berikut: structure with the following duties and responsibilities:
1. Direktur yang membawahkan Fungsi Kepatuhan 1. Director in charge of the Compliance Function
Bertanggung jawab untuk menetapkan langkah-langkah yang Responsible for establishing necessary measures, monitoring,
diperlukan, memantau dan menjaga Bank Mandiri Taspen and ensuring that Bank Mandiri Taspen continuously complies
selalu mematuhi ketentuan Otoritas Jasa Keuangan, Bank with Financial Services Authority (OJK) regulations, Bank
Indonesia, Peraturan Perundang-undangan dan ketentuan lain Indonesia regulations, applicable laws and regulations, and
yang berlaku. other prevailing provisions.
2. Satuan Kerja Kepatuhan (SKK) Kantor Pusat 2. Head Office Compliance Work Unit (SKK)
Bertanggung jawab untuk membuat langkah-langkah dalam Responsible for developing measures to support the
rangka mendukung terciptanya Budaya Kepatuhan pada establishment of a Compliance Culture at all levels of the
setiap jenjang organisasi. organization.
3. Satuan Kerja Kepatuhan (SKK) Unit Kerja 3. Work Unit Compliance (SKK) at Operational Units
Bertanggung jawab untuk melaporkan pelaksanaan tugas dan Responsible for reporting the implementation of duties and
tanggung jawab baik secara berkala maupun khusus kepada responsibilities, both periodically and on an ad hoc basis, to
SKK Kantor Pusat. the Head Office Compliance Work Unit (SKK).
Strategi Manajemen Risiko dan Efektivitas Penerapan Manajemen Risiko
b.
Risk Management Strategy and Effectiveness of Risk Management Implementation
Satuan Kerja Kepatuhan (SKK) Kantor Pusat, melaksanakan tugas- The Head Office Compliance Work Unit (SKK) performs Compliance
tugas Fungsi Kepatuhan (compliance assurance services) dalam Function activities (compliance assurance services) which include,
bentuk antara lain: among others:
1. Review/examination services 1. Review/Examination Services
yaitu melakukan pengkajian kepatuhan atas dasar dokumen Conducting compliance assessments based on decision
dari suatu keputusan untuk memastikan kepatuhan terhadap documents to ensure adherence to applicable laws and
peraturan perundang-undangan dan ketentuan yang berlaku, regulations. These activities cover both ex-ante and ex-post
aktivitas atau transaksi yang bersifat ex-ante dan ex-post processes, including:
yang mencakup antara lain:
a. Ex-ante a. Ex-ante
- Me-review rancangan kebijakan, Standar Prosedur/ Reviewing draft policies, Standard Operating Procedures/
Pedoman, Petunjuk Teknis, rancangan keputusan dan Guidelines, Technical Instructions, draft decisions, and
rancangan rancangan perjanjian sebagai bagian dari draft agreements as part of the working division prior to
Working Division, sebelum disahkan oleh pejabat approval by authorized officials.
yang berwenang
b. Ex-post b. Ex-post
- Melakukan compliance test - Conducting compliance testing.
- Memastikan Bank mematuhi dan/atau memenuhi - Ensuring that the Bank complies with all agreements,
seluruh Perjanjian, Komitmen dan Kewajiban kepada commitments, and obligations to the Financial
OJK, BI dan otoritas regulator lainnya. Services Authority (OJK), Bank Indonesia (BI), and
other regulatory authorities.
- Memastikan pelaksanaan penerapan Anti Pencucian - Ensuring the implementation of Anti-Money
Uang, Pencegahan Pendanaan Terorisme dan Laundering, Countering the Financing of Terrorism,
pencegahan pendanaan proliferasi senjata pemunah and Prevention of Proliferation of Weapons of Mass
massal (APU PPT dan PPPSPM). Destruction (AML/CFT and CPFWM) frameworks.
438 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
2. Supervisory services 2. Supervisory Services
Mensupervisi aktivitas (process) terkait: Supervising activities (processes) related to:
a. Pengelolaan risiko kepatuhan (identifikasi, pengukuran, a. Management of compliance risk (identification,
pemantauan, dan pengendalian) atas aktivitas yang measurement, monitoring, and control) of implemented
dilaksanakan, terutama risiko kepatuhan yang dinilai activities, particularly high-risk compliance exposures.
tinggi.
b. Memonitor Tindak lanjut Hasil Audit baik internal maupun b. Monitoring follow-up actions on internal and external
eksternal. audit findings.
3. Consultation services 3. Consultation Services
Pemberian compliance advice berdasarkan permintaan baik Providing compliance advisory services upon request, either
lisan maupun tulisan atas suatu permasalahan terkait aspek verbally or in writing, on compliance-related issues within
kepatuhan di Bank Mandiri Taspen. Bank Mandiri Taspen.
4. Regulatory services
Penyediaan, pengkajian, sosialisasi atas peraturan perundang- 4. Regulatory Services
undangan dan ketentuan yang berlaku serta penyediaan alat Providing, reviewing, and disseminating applicable laws,
bantu dengan tujuan memudahkan jajaran Bank Mandiri regulations, and internal guidelines, as well as developing
Taspen dalam mematuhinya. supporting tools to facilitate compliance across all levels of
Bank Mandiri Taspen.
Mekanisme Pemantauan dan Pengendalian Risiko Kepatuhan
c.
Mechanism for Monitoring and Controlling Compliance Risk
Proses pengelolaan risiko kepatuhan diantaranya yaitu Pemantauan The compliance risk management process includes monitoring and
dan Pengendalian, dengan mekanisme sebagai berikut: control activities, with the following mechanisms:
1. Pemantauan 1. Monitoring
a. Melakukan proses monitoring yang efektif dalam a. Conducting effective monitoring processes to ensure
pengelolaan risiko yang memadai adequate risk management.
b. Memonitor profil risiko dan kemungkinan terjadinya risiko b. Regularly monitoring the risk profile and the potential
ketidakpatuhan secara teratur. occurrence of non-compliance risks.
c. Melakukan proses monitoring yang memberikan informasi c. Performing monitoring processes that provide information
mengenai: on:
- Efektivitas mitigasi yang dilakukan - Effectiveness of implemented mitigation measures;
- Efektivitas identifikasi risiko - Effectiveness of risk identification;
- Efektivitas penilaian risiko - Effectiveness of risk assessment;
- Hal-hal yang harus disempurnakan untuk - Areas requiring improvement to strengthen the risk
memperkuat proses pengelolaan risiko management process.
d. Melakukan proses monitoring yang efektif untuk d. Conducting effective monitoring processes to facilitate early
mempermudah pendeteksian hal-hal yang harus diperbaiki detection of issues that need to be improved in policies,
dalam kebijakan, proses dan prosedur pengelolaan risiko processes, and procedures related to compliance risk
kepatuhan. Apabila dilakukan tepat waktu, ini dapat management. Timely execution of such monitoring reduces
mengurangi potensi terjadinya non-compliance events. the potential occurrence of non-compliance events.
2. Pengendalian 2. Control
a. Merancang dan menerapkan kebijakan, proses, prosedur, a. Designing and implementing policies, processes,
dan bentuk mitigasi/kontrol lainnya untuk memitigasi procedures, and other mitigation/control measures to
risiko Kepatuhan mitigate compliance risk.
b. Mengkaji secara berkala bentuk mitigasi atau kontrol yang b. Periodically reviewing established and implemented
ditetapkan dan diterapkan dengan mempertimbangkan: mitigation or control measures by considering:
- Efektivitas mitigasi/kontrol - Effectiveness of mitigation/control;
- Efisiensi mitigasi/kontrol - Efficiency of mitigation/control.
c. Memastikan kepatuhan elemen pokok dari suatu sistem c. Ensuring compliance with key elements of the mitigation
mitigasi atas peraturan perundang-undangan dan system against applicable laws and regulations, including:
ketentuan yang berlaku meliputi:
- Top-level review terkait status pencapaian tujuan - Top-level review of the Bank’s achievement of
Bank objectives;
- Pengujian kepatuhan terhadap kontrol yang - Testing of compliance with management controls;
diterapkan manajemen
- Kebijakan dan prosedur terkait penanganan - Policies and procedures related to handling violations;
pelanggaran ketentuan
- Sistem approval dan otorisasi untuk memastikan - Approval and authorization systems to ensure
akuntabilitas accountability.
d. Memperkuat mitigasi/kontrol melalui budaya kepatuhan d. trengthening mitigation/control through a strong
yang kuat untuk mendorong terciptanya pengelolaan compliance culture to support the development of a
risiko kepatuhan yang Tangguh. resilient compliance risk management framework.
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Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
Risiko Tingkat Suku Bunga
Interest Rate Risk
Bank melakukan pengukuran risiko suku bunga dengan menggunakan metodologi yang dapat mengidentifikasi risiko suku bunga
dari portofolio aset dan liabilitas yang sensitif terhadap perubahan suku bunga serta menentukan besaran risiko terhadap Bank.
Untuk mengendalikan risiko suku bunga tersebut, Bank menjadikan tingkat suku bunga penjaminan dari Lembaga Penjaminan
Simpanan sebagai salah satu acuan dalam menetapkan tingkat suku bunga dana pihak ketiga dan tingkat suku bunga kredit. Selain
itu, penghimpunan dana Bank selalu dikaitkan dengan kemampuan penyalurannya, serta diupayakan tidak terjadi negative interest
gap sehingga net interest margin yang diperoleh Bank selalu dalam kondisi positif dan risiko tingkat suku bunga dapat ditekan
seminimal mungkin.
Risiko tingkat suku bunga terjadi dari bermacam-macam layanan perbankan kepada nasabah meliputi penghimpunan dana (antara
lain giro, tabungan dan deposito), penempatan dana (antara lain kredit yang diberikan), komitmen dan kontinjensi, serta instrumen
lain yang mengandung suku bunga.
ALCO Bank yang beranggotakan Direksi dan beberapa anggota manajemen senior, bertanggung jawab dalam menetapkan kebijakan
dan strategi pengelolaan risiko tingkat suku bunga di banking book serta mengawasi penerapan dan pelaksanaannya. Tujuan utama
ALCO adalah mengoptimalkan hasil usaha Bank dengan tetap memperhatikan batasan-batasan risiko yang ditetapkan.
Pengungkapan Kuantitatif Risiko Tingkat Suku Bunga
Tabel di bawah ini mengikhtisarkan aset dan liabilitas keuangan Bank pada nilai tercatat, yang dikategorikan berdasarkan jangka
waktu kontrak pada tanggal 31 Desember 2025 dan 2025.
31 Desember 2025
December 31, 2025
Akun
Tidak Dikenakan >1 Bulan –
Account Sampai Dengan 1
Bunga 3 Bulan
Total bulan
Non-Interest >1 Month –
Up to 1 month
Bearing 3 Months
ASET
72,285,577 - 9,505,759 617,123
ASSETS
Giro pada Bank Indonesia
1,283,107 - 1,283,107 -
Current Accounts with Bank Indonesia
Giro pada Bank Lain
74,756 - 74,756 -
Current Accounts with Other Banks
Penempatan Pada Bank Lain (termasuk Fasilitas BI)
Placements with Other Banks (including Bank 6,361,889 - 6,361,889 -
Indonesia Facilities)
Efek-efek
13,019,452 - 749,883 571,628
Securities
Efek-efek Yang dibeli Dengan janji dijual Kembali
1,015,658 - 1,015,658 -
Securities Purchased under Resale Agreements
Kredit yang Diberikan
50,530,716 - 20,466 45,494
Loans
Aset lain-lain *)
- - - -
Other Assets *)
440 Laporan Tahunan 2025
Page 441
PT Bank Mandiri Taspen
The Bank measures interest rate risk using methodologies capable of identifying interest rate risk arising from portfolios of assets
and liabilities that are sensitive to changes in interest rates, as well as determining the magnitude of such risks to the Bank.
To control interest rate risk, the Bank uses the deposit insurance rate set by the Indonesia Deposit Insurance Corporation (LPS) as
one of the references in determining interest rates for third-party funds and lending rates. In addition, the Bank aligns its fund-raising
activities with its lending capacity and seeks to avoid a negative interest gap, thereby ensuring that the net interest margin remains
positive and interest rate risk is minimized.
Interest rate risk arises from various banking services provided to customers, including fund-raising activities (such as current
accounts, savings, and time deposits), fund placements (such as loans), commitments and contingencies, as well as other interest-
bearing instruments.
The Bank’s Asset and Liability Committee (ALCO), comprising members of the Board of Directors and senior management, is
responsible for establishing policies and strategies for managing interest rate risk in the banking book, as well as overseeing their
implementation and execution. The primary objective of ALCO is to optimize the Bank’s financial performance while maintaining risk
exposure within the established limits.
Quantitative Disclosure of Interest Rate Risk
The table below summarizes the Bank’s financial assets and liabilities at their carrying amounts, categorized based on contractual
maturities as of December 31, 2025 and 2024.
(dalam jutaan rupiah / in IDR million)
31 Desember 2025
December 31, 2025
>3 Bulan – >1 Tahun – >2 tahun – >3 tahun – >4 tahun –
1 Tahun 2 Tahun 3 tahun 4 tahun 5 tahun Lebih dari 5 tahun
>3 Months – >1 Year – >2 Years – >3 Years – >4 Years – More than 5 years
1 Year 2 Years 3 Years 4 Years 5 Years
2,772,037 499,676 825,312 1,910,826 2,540,591 53,614,254
- - - - - -
- - - - - -
- - - - - -
2,574,967 53,903 123,211 1,105,144 1,444,654 6,396,063
- - - - - -
197,070 445,774 702,101 805,682 1,095,937 47,218,192
- - - - - -
2025 Annual Report 441
Page 442
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
31 Desember 2025
December 31, 2025
Akun
Tidak Dikenakan >1 Bulan –
Account Sampai Dengan 1
Bunga 3 Bulan
Total bulan
Non-Interest >1 Month –
Up to 1 month
Bearing 3 Months
LIABILITAS
LIABILITIES
Liabilitas segera
- - - -
Obligations Due Immediately
Simpanan nasabah
55,030,573 - 26,519,026 19,421,576
Customer Deposits
Simpanan dari Bank Lain
49,789 - 49,789 -
Deposits from Other Banks
Surat berharga yang diterbitkan
2,695,416 - - -
Securities Issued
Pinjaman yang diterima
5,000,000 - - 250,000
Borrowings
Liabilitas lain-lain **)
183,727 - 83,261 100,373
Other Liabilities **)
Total Gap Suku Bunga
9,326,071 - (17,146,317) (19,154,827)
Total Interest Rate Gap
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan lain-lain.
**) Liabilitas lain-lain terdiri dari bunga yang masih harus dibayar, cadangan bonus dan THR, utang jasa pihak ketiga, titipan jasa notaris, titipan dana retensi atas renovasi
cabang, utang premi asuransi dan lain-lain.
*) Other assets consist of accrued interest income, insurance claim receivables, ATM transaction receivables, receivables from third parties, and others.
**) Other liabilities consist of accrued interest expenses, bonus and holiday allowance (THR) provisions, payables for third-party services, notary service deposits, retention
funds for branch renovations, insurance premium payables, and others.
31 Desember 2024
December 31, 2024
Akun
Tidak Dikenakan >1 Bulan –
Account Sampai Dengan 1
Bunga 3 Bulan
Total bulan
Non-Interest >1 Month –
Up to 1 month
Bearing 3 Months
ASET
65,379,347 - 9,415,005 83,215
ASSETS
Giro pada Bank Indonesia
3,122,333 - 3,122,333 -
Current Accounts with Bank Indonesia
Giro pada Bank Lain
47,978 - 47,978 -
Current Accounts with Other Banks
Penempatan pada Bank Indonesia
2,179,682 - 2,179,682 -
Placements with Bank Indonesia
Efek-efek
12,490,558 - 2,770,084 -
Securities
Efek-efek yang dibeli dengan janji dijual kembali
1,277,381 - 1,277,381 -
Securities Purchased under Resale Agreements
Kredit yang diberikan
46,261,415 - 17,547 83,215
Loans
Aset lain-lain *)
- - - -
Other Assets *)
442 Laporan Tahunan 2025
Page 443
PT Bank Mandiri Taspen
31 Desember 2025
December 31, 2025
>3 Bulan – >1 Tahun – >2 tahun – >3 tahun – >4 tahun –
1 Tahun 2 Tahun 3 tahun 4 tahun 5 tahun Lebih dari 5 tahun
>3 Months – >1 Year – >2 Years – >3 Years – >4 Years – More than 5 years
1 Year 2 Years 3 Years 4 Years 5 Years
- - - - - -
3,867,992 4,944,068 94,974 78,162 66,670 38,104
- - - - - -
1,197,963 - 798,642 698,812 - -
2,000,000 2,750,000 - - - -
94 - - - - -
(4,294,011) (7,194,391) (68,304) 1,133,851 2,473,920 53,576,150
(dalam jutaan rupiah / in IDR million)
31 Desember 2024
December 31, 2024
>3 Bulan – >1 Tahun – >2 tahun – >3 tahun – >4 tahun –
1 Tahun 2 Tahun 3 tahun 4 tahun 5 tahun Lebih dari 5 tahun
>3 Months – >1 Year – >2 Years – >3 Years – >4 Years – More than 5 years
1 Year 2 Years 3 Years 4 Years 5 Years
1,791,600 618,824 654,770 742,947 2,015,743 50,057,242
- - - - - -
- - - - - -
- - - - - -
1,581,235 244,653 53,742 121,648 1,113,743 6,605,452
- - - - - -
210,365 374,171 601,027 621,299 902,000 43,451,790
- - - - - -
2025 Annual Report 443
Page 444
Informasi Eksposur Risiko dan Permodalan
Risk Exposure and Capital Information
31 Desember 2024
December 31, 2024
Akun
Tidak Dikenakan >1 Bulan –
Account Sampai Dengan 1
Bunga 3 Bulan
Total bulan
Non-Interest >1 Month –
Up to 1 month
Bearing 3 Months
LIABILITAS
57,682,973 - 28,772,997 18,137,634
LIABILITIES
Liabilitas segera
- - - -
Obligations Due Immediately
Simpanan nasabah
48,824,547 - 26,433,419 17,567,894
Customer Deposits
Simpanan dari Bank Lain
755,053 - 755,053 -
Deposits from Other Banks
Surat berharga yang diterbitkan
1,199,092 - - -
Securities Issued
Pinjaman yang diterima
5,750,000 - 500,000 500,000
Borrowings
Liabilitas lain-lain **)
1,154,281 - 1,084,525 69,740
Other Liabilities **)
Total Gap Suku Bunga
7,696,374 - (19,357,992) (18,054,419 )
Total Interest Rate Gap
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan lain-lain.
**) Liabilitas lain-lain terdiri dari bunga yang masih harus dibayar, cadangan bonus dan THR, utang jasa pihak ketiga, titipan jasa notaris, titipan dana retensi atas renovasi
cabang, utang premi asuransi dan lain-lain.
*) Other assets consist of accrued interest income, insurance claim receivables, ATM transaction receivables, receivables from third parties, and others.
**) Other liabilities consist of accrued interest expenses, bonus and holiday allowance (THR) provisions, payables for third-party services, notary service deposits, retention
funds for branch renovation, insurance premium payables, and others.
Tabel di bawah ini mengikhtisarkan sensitivitas laba tahun The table below summarizes the sensitivity of profit for the
berjalan terhadap pergerakan suku bunga terhadap Bank pada year to changes in interest rates of the Bank as of December
tanggal 31 Desember 2025 dan 2024 yaitu sebagai berikut. 31, 2025 and 2024, as follows.
Peningkatan 100bps Penurunan 100bps
Increase by 100 bps Decrease by 100 bps
31 Desember 2025
Menambah/(mengurangi) laba tahun berjalan (Rp Juta)
(284,820) 277,376
December 31, 2025
Increase/(Decrease) in Profit for the Year (IDR Million)
31 Desember 2024
Menambah/(mengurangi) laba tahun berjalan (Rp Juta)
(250,242) 248,583
December 31, 2024
Increase/(Decrease) in Profit for the Year (IDR Million)
Proyeksi di atas mengasumsikan bahwa seluruh variabel The above projections assume that all other variables remain
lainnya adalah konstan pada tanggal pelaporan keuangan constant as of the financial reporting date, and reflect
dan terdapat penyesuaian metodologi serta permodelan adjustments in methodology and modeling applied in the 2024
pada perhitungan tahun 2024 pasca peningkatan status Bank calculations following the Bank’s upgrade to KBMI II status.
menjadi KBMI II.
444 Laporan Tahunan 2025
Page 445
PT Bank Mandiri Taspen
31 Desember 2024
December 31, 2024
>3 Bulan – >1 Tahun – >2 tahun – >3 tahun – >4 tahun –
1 Tahun 2 Tahun 3 tahun 4 tahun 5 tahun Lebih dari 5 tahun
>3 Months – >1 Year – >2 Years – >3 Years – >4 Years – More than 5 years
1 Year 2 Years 3 Years 4 Years 5 Years
7,027,942 3,564,583 77,230 41,436 35,542 25,608
- - - - - -
4,527,927 115,492 77,230 41,436 35,542 25,608
- - - - - -
- 1,199,092 - - - -
2,500,000 2,250,000 - - - -
16 - - - - -
(5,236,342) (2,945,759) 577,539 701,511 1,980,202 50,031,634
Penerapan Manajemen Permodalan Terintegrasi
Implementation of Integrated Capital Management
Modal merupakan sumber dukungan keuangan dalam Capital serves as a source of financial support for the overall
pelaksanaan aktivitas secara keseluruhan, cushion untuk execution of activities, a cushion to absorb unexpected losses,
menyerap kerugian yang tidak terduga (unexpected losses), and a safety net under crisis conditions. Adequate capital levels
dan jaring pengaman (safety net) dalam kondisi krisis. enhance stakeholder confidence. In accordance with Financial
Kecukupan modal yang memadai dapat meningkatkan Services Authority Regulation (OJK) No. 26/POJK.03/2015
kepercayaan pemangku kepentingan (stakeholders). Sesuai dated December 4, 2015 concerning the Integrated Minimum
Peraturan Otoritas Jasa Keuangan (OJK) No. 26/POJK.03/2015 Capital Adequacy Requirement for Financial Conglomerates,
tanggal 4 Desember 2015 tentang Kewajiban Penyediaan the Bank has implemented integrated capital management
Modal Minimum Terintegrasi Bagi Konglomerasi Keuangan, to maintain public confidence and support overall business
Bank telah melakukan penerapan manajemen permodalan growth. The steps undertaken by the Bank as the Main Entity
terintegrasi terhadap dalam rangka menjaga kepercayaan in implementing integrated capital management include the
masyarakat dan meningkatkan usaha secara keseluruhan. following:
Langkah-Langkah yang telah dilakukan Bank sebagai Entitas
Utama untuk mengimplementasikan penerapan manajemen
permodalan terintegrasi antara lain:
1. Sosialisasi dan koordinasi dengan Perusahaan Anak dan 1. Socialization and coordination with Subsidiaries and
Perusahaan Berelasi; Affiliated Companies;
2. Penyusunan Kebijakan dan Pedoman Umum Kewajiban 2. Formulation of Policies and General Guidelines on
Penyediaan Modal Minimum Terintegrasi; dan Integrated Minimum Capital Adequacy Requirements; and
3. Penyusunan Laporan Kecukupan Permodalan Terintegrasi 3. Preparation of the Integrated Capital Adequacy Report
untuk pertama kalinya pada posisi Desember 2015 kepada for the first time as of December 2015 to the regulatory
pihak otoritas. authority.
2025 Annual Report 445
Page 446
Sumber Daya Manusia 446 Laporan Tahunan 2025
Page 447
Human
Capital
2025 Annual Report 447
Page 448
Sumber Daya Manusia
Human Capital
Strategi Manajemen Sumber Daya Manusia
Strategy of Human Resource Management
Strategi Manajemen Sumber Daya Manusia merupakan pilar Human Resource Management Strategy is an important pillar
penting dalam menciptakan lingkungan kerja yang produktif, in creating a productive, happy, and growth-oriented work
bahagia dan berorientasi pada pertumbuhan. Sehingga environment. Thus, we focus on improving management as
kami berfokus untuk meningkatkan pengelolaan secara a whole to provide the best employee experience. Strategy
menyeluruh agar dapat menghadirkan pengalaman terbaik of Human Resource Management in Bank Mandiri Taspen
pegawai (employee experience). Strategi Manajemen Sumber involves 9 (nine) areas connected to each other to support
Daya Manusia di Bank Mandiri Taspen meliputi 9 (sembilan) employees’ convenience.
area yang saling berhubungan satu dengan lainnya untuk
mendukung kemudahan pegawai.
HC Information System Recruitment
Governance
Talent Management
(Policy & Procedure)
Human
Capital
Performance Management Remuneration
Management
Culture Engagement Training Development
Organization
Development
Landasan ketentuan di Bank Mandiri Taspen selalu di-review The basic provisions at Bank Mandiri Taspen are always
secara berkala di antaranya Peraturan Perusahaan, Standar reviewed periodically, including Company Regulations,
Prosedur dan Petunjuk Teknis Sumber Daya Manusia. Hal ini Standard Procedures, and Technical Instructions for Human
dilakukan dalam upaya menjaga ketentuan yang dimiliki Bank Resources. This is done to keep the Bank’s regulations updated
agar tetap terkini dan selalu sesuai dengan ketentuan Undang- and always in accordance with the provisions of the applicable
Undang Ketenagakerjaan yang berlaku dan mendukung Manpower Law and support the Bank’s business needs.
kebutuhan bisnis Bank.
Dalam memenuhi kebutuhan bisnis Bank yang dinamis, Bank In meeting the Bank’s dynamic business needs, the Bank
menerapkan Strategic Recruitment Plan sebagai pedoman implements a Strategic Recruitment Plan as a guideline for
pemenuhan pegawai (rekrutmen) agar pemenuhan tepat, employee recruitment so that the recruitment is precise,
efisien dan sesuai dengan kebutuhan bisnis serta dinamika efficient, and in line with current needs and organizational
pasar dan organisasi. dynamics.
Berkembangnya organisasi, membutuhkan talenta-talenta The development of organization requires great talents who
hebat yang mampu memimpin organisasi ke arah yang lebih can lead the organization to a better direction. Bank Mandiri
baik. Bank Mandiri Taspen terus melakukan pengelolaan Taspen continues to carry out talent management and
448 Laporan Tahunan 2025
Page 449
PT Bank Mandiri Taspen talenta dan manajemen suksesi dalam upaya memastikan succession management as an effort to ensure that critical posisi kritikal terisi dengan talenta/suksesor internal yang positions are filled with quality internal talent/successors and berkualitas serta memastikan pegawai pada seluruh level to ensure that employees at all levels of positions have the jabatan memiliki kesempatan promosi yang sama. same promotion opportunities. Dalam upaya mendukung hal tersebut, Bank Mandiri Taspen To support this, Bank Mandiri Taspen carries out periodic salary melakukan salary review berkala dan juga memastikan reviews and also ensures that insurance benefits are above the peningkatan manfaat/benefit asuransi di atas rata-rata nilai average market value. Regarding the issue, it can expectedly pasar. Atas hal tersebut, diharapkan dapat memacu semangat drive spirit and improve employee motivation and retention. dan meningkatkan motivasi dan retensi pegawai. Peningkatan kompetensi pegawai adalah kunci agar Bank dapat Improving employee competency is the key for the Bank to terus menghadapi tantangan bisnis yang dinamis. Training face dynamic business challenges. Training Development is Development menjadi strategi dalam peningkatan skill dan a strategy for improving employee skills and competencies kompetensi pegawai melalui program pengembangan kepada through development programs for all levels of employees seluruh level pegawai dalam bentuk pelatihan konvensional in the form of training and education at all levels according to maupun pelatihan e-learning di seluruh lini disesuaikan business needs. dengan kebutuhan bisnis. Kunci lainnya dalam menghadapi tantangan bisnis adalah Another key in facing business challenges is organizational pengembangan organisasi yang selaras dengan perkembangan development that is in line with business developments bisnis dan regulasi. Bank Mandiri Taspen secara berkala and regulations. Bank Mandiri Taspen periodically reviews me-review struktur organisasi yang kemudian dilakukan the organizational structure which is then adjusted through penyelarasan melalui review kebutuhan bisnis dan operasional. reviewing business and operational needs. Organizational Dengan adanya pengembangan organisasi diharapkan dapat development is expected to optimize and improve efficiency in mengoptimalisasi serta meningkatkan efisiensi dalam bisnis the company’s business and operations. dan operasional perusahaan. Dalam upaya memperkuat budaya perusahaan, Bank Mandiri To strengthen the corporate culture, Bank Mandiri Taspen Taspen secara konsisten menginternalisasi nilai-nilai AKHLAK consistently internalizes AKHLAK values through various melalui unique value The Mantap Ways serta berbagai program programs and routine activities that are aimed at increasing dan kegiatan rutin yang bertujuan meningkatkan keterikatan engagement between employees and the Company. This (engagement) antara pegawai dan perusahaan. Inisiatif ini initiative is designed to create a comfortable working dirancang untuk menciptakan lingkungan kerja yang nyaman, environment, encourage productivity, and improve employee mendorong produktivitas, serta meningkatkan kesejahteraan welfare and happiness. dan kebahagiaan pegawai. Pengelolaan kinerja pegawai telah sepenuhnya terdigitalisasi Employee performance management has been fully digitized dan dilakukan secara transparan melalui proses sesi diskusi and is conducted transparently through a discussion session antara pegawai dengan atasan (1 on 1) serta moderasi process between employees and superiors (1 on 1) and performance appraisal. Proses ini melibatkan Divisi Human performance appraisal moderation. This process encompasses Capital dan unit kerja terkait untuk memastikan objektivitas the Human Capital Division and related work units to ensure dan akuntabilitas dalam penilaian kinerja. objectivity and accountability in performance assessments. Seluruh tahapan didukung oleh Human Resource Information Those stages are reinforced by the Human Resource System (HRIS), yang menghadirkan pengalaman self-service Information System (HRIS), which provides a self-service platform bagi pegawai dalam mengakses informasi serta platform experience for employees to access information and mengajukan berbagai keperluan kepegawaian, sehingga submit various employee needs, so that employee needs can kebutuhan pegawai dapat terpenuhi secara lebih efektif dan be encountered more effectively and comprehensively. menyeluruh. 2025 Annual Report 449
Page 450
Sumber Daya Manusia
Human Capital
Kebijakan dan Pelaksanaan Manajemen
Sumber Daya Manusia
Policy and Implementation of Human Resource Management
Rekrutmen Recruitment
Kebijakan Policy
Kegiatan rekrutmen pegawai baru diatur pada ketentuan New employee recruitment activities are regulated by the
Standar Prosedur dan Petunjuk Teknis Sumber Daya Manusia provisions of Standard Procedures and Technical Instructions
yang mengacu kepada Undang-Undang Nomor 6 Tahun 2023 for Human Resources which refer to Law Number 6 of 2023
tentang Cipta Kerja. Kebutuhan dan dinamika bisnis mendorong concerning Job Creation. The existence of business needs and
perusahaan untuk menyediakan tenaga kerja yang memadai dynamics means that companies require sufficient workforce
guna mendukung aktivitas bisnis Bank. Dalam upaya memenuhi that can fulfill the Bank’s business activities. As an effort to
kebutuhan tenaga kerja, Bank Mandiri Taspen melaksanakan meet workforce needs, one thing that must be done is recruiting
rekrutmen pegawai yang capable dan kompeten di bidangnya. employees who are capable and competent in their fields.
Bank Mandiri Taspen menerapkan rencana strategis pemenuhan Bank Mandiri Taspen implements a Strategic Recruitment
pegawai (Strategic Recruitment Plan), yaitu proses pemenuhan Plan which is carried out in accordance with current and future
pegawai yang disesuaikan perkembangan bisnis terkini dan business needs. Employee satisfaction is conducted through
proyeksi ke depan. Pemenuhan pegawai dilakukan melalui pro-hire recruitment and the implementation of regular Officer
rekrutmen pro hire dan pelaksanaan Officer Development Development Programs (ODP), which are aimed at producing
Program (ODP) reguler, yang diarahkan untuk mencetak calon professional, competitive and adaptive young leaders to deal
pemimpin muda yang profesional, memiliki daya saing, dan with changes.
adaptif terhadap perubahan.
Pelaksanaan Rekrutmen Implementation of Recruitment
Pada 2025, telah dilakukan proses rekrutmen dengan detail In 2025, the recruitment process was carried out with the
sebagai berikut: following details:
Jenis Rekrutmen Kantor Pusat Kantor Cabang
No
Type of Recruitment Head Office Branch Offices
1 Pegawai / Employee 82 529
2 Officer Development Program / Officer Development Program 31 0
Total 113 529
Pelaksanaan rekrutmen dilakukan melalui proses yang selektif Recruitment is conducted through a selective process to
untuk menghasilkan pegawai yang kompeten, adaptif, suportif, produce competent, adaptive, supportive and capable
dan mampu mendukung tujuan bisnis Bank. employee to support the Bank’s business objectives.
Pengembangan Kompetensi Competency Development
Kebijakan dan pelaksanaan pengembangan kompetensi dapat Competency development policies and implementation can be
dilihat pada Bab Profil Perusahaan. seen in the Company Profile Chapter.
450 Laporan Tahunan 2025
Page 451
PT Bank Mandiri Taspen Pengembangan Karir Career Development Kebijakan Policy Pengembangan karir di Bank Mandiri Taspen tidak hanya Career development at Bank Mandiri Taspen is not only berfokus pada promosi, tetapi juga mencakup peningkatan focused on promotion, but also includes increasing capability, kapabilitas, perluasan kewenangan, pengembangan individu, expanding authority, individual development, and increasing serta peningkatan remunerasi. Seluruh aspek pengembangan remuneration. All aspects of career development have been karir ini telah diatur secara komprehensif dalam Standar comprehensively regulated in the Human Resources Standard Prosedur Sumber Daya Manusia dan Petunjuk Teknis Sumber Procedure and Human Resources Technical Instructions, which Daya Manusia, yang mencakup mekanisme rotasi, mutasi, include rotation mechanisms, mutations, detasering, and detasering, hingga promosi pegawai. employee promotions. Pelaksanaan Pengembangan Karir Implementation of Career Development Program pengembangan karir di Bank Mandiri Taspen terbuka The career development program at Bank Mandiri Taspen is bagi seluruh pegawai, dengan berbagai jalur pengembangan open to employees, with various development paths according sesuai dengan jenjang dan kebutuhan bisnis. to level and business needs. Bank Mandiri Taspen memiliki inisiatif terhadap program Bank Mandiri Taspen has initiated the Mantap Associate (MA) Mantap Associate (MA) yaitu kesempatan seleksi kepegawaian program, a gradual selection process for organic employees, menjadi pegawai organik yang dilakukan secara bertahap in accordance with applicable regulations. Throughout 2025, sesuai dengan ketentuan yang berlaku. Sepanjang tahun 2025, 57 MA employees have become executive employees, placed sebanyak 57 (lima puluh tujuh) pegawai MA telah menjadi in essential positions, such as Customer Service and Retired pegawai pelaksana yang ditempatkan pada posisi esensial, Account Officers, as needed. seperti Customer Service dan Account Officer Pensiunan, sesuai dengan kebutuhan bisnis. Di tingkat pelaksana, pegawai dengan kinerja baik In the first level, Employees with good performance have berkesempatan mengikuti Staff Development Program (SDP), the opportunity to participate in the Staff Development yang dirancang untuk menyiapkan calon pemimpin masa depan Program (SDP), which is designed to prepare future leaders sesuai kebutuhan bisnis. Pegawai yang memenuhi syarat, according to business needs. Employees who meet the termasuk masa kerja minimum dan penilaian kinerja yang requirements, including minimum length of service and ditetapkan, berhak masuk dalam daftar eligibilitas promosi ke performance assessments set, are entitled to be included in jenjang kepemimpinan. Pada tahun 2025, Staff Development the list of promotion eligibility to the leadership level. In 2025, Program Angkatan 11 telah menghasilkan 29 pegawai terbaik Staff Development Program Batch 11 resulted in 29 best yang kini menempati posisi officer. employees, who position currently as officer. Pada tingkat pimpinan, sepanjang tahun 2025 sebanyak 92 In the leader level, during 2025, 92 employees were promoted pegawai dipromosikan ke jabatan yang lebih tinggi sebagai to higher positions as part of efforts to support increasingly bagian dari upaya mendukung kebutuhan bisnis yang semakin dynamic and challenging business needs. This promotion was dinamis dan menantang. Promosi ini didasarkan pada evaluasi based on an evaluation of employee performance in previous kinerja pegawai di posisi sebelumnya, termasuk konsistensi positions, including consistency in maintaining performance in dalam mempertahankan kinerja dalam berbagai kondisi bisnis. various business conditions. Bagi fresh graduate, Bank Mandiri Taspen menjalankan Officer For fresh graduate, Bank Mandiri Taspen performs the Officer Development Program (ODP), untuk merekrut talenta muda Development Program (ODP) to recruit quality young talents berkualitas dari berbagai universitas ternama di Indonesia. from various leading universities in Indonesia. In 2025, the Pada tahun 2025, program ODP Reguler Angkatan 10 telah Regular ODP program Batch 10 graduated 31 employees meluluskan 31 pegawai yang mengisi berbagai posisi officer. who filled various officer positions. This program is part of Program ini merupakan bagian dari upaya Bank Mandiri Taspen Bank Mandiri Taspen’s efforts to provide human resources that dalam menghadirkan sumber daya manusia yang siap dibentuk are ready formed according to business needs and support sesuai kebutuhan bisnis, serta mendukung pengembangan technology development in the company. teknologi di perusahaan. 2025 Annual Report 451
Page 452
Sumber Daya Manusia
Human Capital
Bank Mandiri Taspen senantiasa mengutamakan kesempatan Bank Mandiri Taspen always prioritizes promotion opportunities
promosi bagi pegawai internal yang dinilai memiliki for internal employees, who are considered to have the
kompetensi dan kapabilitas untuk menempati posisi strategis. competence and capability to occupy strategic positions. This
Hal ini mencerminkan bahwa proses suksesi talenta (talent demonstrates that the talent succession process has been
succession) telah berjalan dengan baik sesuai dengan pedoman well-performed in accordance with the established promotion
promosi yang ditetapkan. guidelines.
Penilaian Kinerja Work Assessment
Kebijakan Policy
Penilaian kinerja pegawai merupakan salah satu komponen Employee performance assessment is one of the key
kunci dalam upaya Bank Mandiri Taspen untuk mencapai components in Bank Mandiri Taspen’s efforts to achieve
keunggulan organisasi. Proses ini diatur dalam Standar organizational excellence. This process is regulated in
Prosedur Sumber Daya Manusia dan Petunjuk Teknis the Human Resources Standard Procedure and Human
Sumber Daya Manusia, yang menjadi pedoman utama dalam Resources Technical Instructions, which are the key guidelines
pelaksanaan penilaian kinerja pegawai. Penilaian kinerja in implementing employee performance assessments.
bertujuan untuk mengevaluasi keterampilan, kekuatan, serta Performance assessments aim to accurately evaluate
area pengembangan pegawai secara akurat. Hasil evaluasi ini employee skills, strengths, and development areas. The results
menjadi dasar dalam penyusunan program pengembangan of this evaluation become the basis for compiling development
yang bertujuan untuk meningkatkan kompetensi pegawai. programs that aim to improve employee competency.
Pengelolaan kinerja pegawai dilakukan secara menyeluruh Employee performance management is carried out
dalam berbagai aktivitas dan proses di Human Capital. Salah comprehensively in various activities and processes in Human
satu alat utama dalam proses ini adalah penilaian kinerja, Capital. One of the key tools in this process is performance
yang mengukur pencapaian target dibandingkan dengan assessment, which measures target achievement compared
realisasi kinerja pegawai. Hasil dari penilaian ini berhubungan to employee performance realization. The results of this
erat dengan sistem penghargaan, baik dalam bentuk material assessment are closely related to the reward system, both
maupun non-material, seperti pemberian bonus, penyesuaian in material and non- material forms, such as bonuses, salary
gaji, dan kesempatan pengembangan karier. Dengan adjustments, and career development opportunities. The
pendekatan ini, diharapkan pegawai semakin termotivasi untuk implementation of this approach is expected that employees
memberikan kinerja terbaik bagi perusahaan. will be more motivated to provide the best performance for the
company.
Pelaksanaan Penilaian Kinerja Implementation of Work Assessment
Pada penilaian kinerja 2025, Bank Mandiri Taspen melaksanakan In the 2025 performance assessment, Bank Mandiri Taspen
performance appraisal secara penuh melalui sistem yang telah conducted a full performance assessment through a system
terdigitalisasi sepenuhnya dalam Human Resource Information that had been fully digitized in the Human Resource Information
System (HRIS). Digitalisasi ini meningkatkan efisiensi dan System (HRIS). This digitalization increased the efficiency and
kualitas proses penilaian kinerja, sehingga lebih cepat dan quality of the performance appraisal process, which was faster
akurat. Proses penilaian kinerja dilakukan secara bertahap and more accurate. The performance assessment process is
untuk memastikan objektivitas dan transparansi. Salah satu conducted in stages to ensure objectivity and transparency.
tahapannya adalah diskusi 1 on 1 antara pegawai dan atasan, One of the stages was a 1-on-1 discussion between employees
yang merupakan ruang bagi pegawai untuk menyampaikan and superiors, which was a space for employees to address the
realisasi kinerja yang telah dilakukan serta pandangan mereka realization of performance that had been conducted and their
terkait pencapaian dan pengembangan diri. views on achievements and self-development.
Selain itu, Human Capital memfasilitasi proses moderasi Moreover, Human Capital facilitates a moderation process
di seluruh unit kerja guna meningkatkan transparansi dan across work units to increase transparency and accountability
akuntabilitas penilaian. Moderasi ini melibatkan manajer for assessments. This moderation involves managers or team
atau pemimpin tim yang berkumpul untuk meninjau serta leaders coming together to review and discuss the assessment
mendiskusikan hasil penilaian sebelum ditetapkan secara final, results before they are finalized to ensure that each employee
memastikan bahwa setiap pegawai dinilai secara adil dan is assessed fairly and objectively.
objektif.
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PT Bank Mandiri Taspen
Remunerasi Remuneration
Remunerasi merupakan bagian dari strategi Bank Mandiri Remuneration is part of Bank Mandiri Taspen’s strategy in
Taspen dalam memastikan kesejahteraan dan motivasi ensuring employee welfare and motivation. This policy is
pegawai. Kebijakan ini dituangkan dalam Standar Prosedur outlined in the Human Resources Standard Procedure, Human
Sumber Daya Manusia, Petunjuk Teknis Sumber Daya Manusia, Resources Technical Instructions, and Remuneration Standard
serta Standar Prosedur Remunerasi. Remunerasi adalah imbal Procedure. Remuneration is a reward given by the company
jasa yang diberikan perusahaan kepada pegawai sebagai to employees as an appreciation for their contribution. Factors
penghargaan atas kontribusi mereka. Faktor-faktor yang that influence the provision of rewards include job weight,
memengaruhi pemberian reward meliputi bobot jabatan, target achievement, job holder competence, and length of
pencapaian target, kompetensi pemegang jabatan, serta masa service. Remuneration can be cash or non-cash and is often
kerja. Remunerasi dapat berbentuk tunai (cash) maupun non- referred to as compensation and benefits.
tunai (non-cash) dan sering disebut sebagai compensation
and benefits.
Bank Mandiri Taspen berkomitmen untuk memberikan Bank Mandiri Taspen commits to provide competitive
compensation & benefits yang kompetitif kepada pegawai. compensation & benefits to employees. One of the efforts is
Salah satu upaya yang dilakukan adalah dengan mengikuti to participate in salary surveys from external parties to ensure
salary survey dari pihak eksternal untuk memastikan kesesuaian compliance with market salary. In addition, the Company also
dengan nilai pasar (market salary). Selain itu, perusahaan juga provides various benefits that support employee comfort and
menyediakan berbagai benefit yang menunjang kenyamanan welfare, such as health insurance and work accident insurance,
dan kesejahteraan pegawai, seperti jaminan kesehatan dan to provide protection against possible risks.
jaminan kecelakaan kerja, guna memberikan perlindungan
terhadap risiko yang mungkin terjadi.
Kebijakan remunerasi di Bank Mandiri Taspen dirancang untuk The remuneration policy at Bank Mandiri Taspen is designed
menarik talenta baru (attract new hires) serta mempertahankan to attract new hires and retain existing employees (employee
pegawai yang ada (employee retention). Dengan kebijakan retention). The implementation of the right policy is expected
yang tepat, diharapkan pegawai dapat terus termotivasi untuk that employees can continuously be motivated to improve their
meningkatkan kinerja dan memberikan kontribusi optimal demi performance and provide optimal contributions to achieve the
mencapai tujuan perusahaan. Company’s goals.
Program Pensiun Pension Program
Bank mengikutsertakan pegawainya dalam program pensiun The Bank enrolls its employees in a pension program through
melalui Badan Penyelenggara Jaminan Sosial Ketenagakerjaan the Employment Social Security Administration Agency (BPJS
(BPJS TK) yang telah disetorkan dengan rincian sebagai berikut: TK) which has been deposited with the following details:
1. Iuran Pensiun yang menjadi beban pegawai sebesar 1% 1. Retirement contributions that are paid by employees are
(satu persen) dari gaji pokok (Base Salary). 1% (one percent) of the base salary.
2. Iuran Pensiun yang menjadi beban perusahaan sebesar 2% 2. Pension contributions which are paid by the company are
(dua persen) dari gaji pokok (Base Salary). 2% (two percent) of the base salary.
Bank juga telah mencadangkan kewajiban pasca kerja kepada The bank has also reserved post-employment obligations for
pegawai, cadangan pasca kerja ini ditempatkan di Dana employees, these post-employment reserves are placed in
Pensiun Lembaga Keuangan dan pos cadangan internal bank. the Financial Institution Pension Fund and the bank’s internal
reserve post.
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Sumber Daya Manusia
Human Capital
System and Infrastructure Human Capital
System and Infrastructure Human Capital
Sistem dan infrastruktur Human Capital merupakan elemen Human Capital systems and infrastructure are fundamental
fundamental dalam mendukung keberhasilan perusahaan elements in supporting the success of companies in facing the
dalam menghadapi dinamika bisnis yang terus berkembang. dynamics of business that continue to grow. Effective Human
Pengelolaan Human Capital yang efektif membutuhkan Capital management requires integrated policies, processes,
kebijakan, proses, dan teknologi yang terintegrasi, mencakup and technologies, covering the entire employee work cycle,
seluruh siklus kerja pegawai, mulai dari perekrutan, from recruitment, development, to talent retention in the
pengembangan, hingga retensi talenta dalam organisasi. organization. In line with efforts to improve human resource
Sejalan dengan upaya peningkatan kapabilitas sumber daya capabilities, the personnel system has been developed
manusia, sistem kepegawaian telah dikembangkan secara gradually and will continue to be refined to meet the needs of
bertahap dan akan terus mengalami penyempurnaan guna dynamic organizations. Currently, the available systems cover
memenuhi kebutuhan organisasi yang dinamis. Saat ini, sistem various important aspects of employee management, including
yang tersedia telah mencakup berbagai aspek penting dalam attendance, leave applications, resignation processes, overtime
pengelolaan pegawai, termasuk absensi, pengajuan cuti, claims, reimbursements, and other administrative services that
proses pengunduran diri, klaim lembur, reimbursement, serta support work effectiveness.
layanan administratif lainnya yang mendukung efektivitas
kerja.
Selain penguatan sistem, perusahaan juga telah menyiapkan In addition to strengthen the system, the Company has also
infrastruktur yang mendukung pengembangan pegawai. prepared infrastructure that supports employee development.
Learning Center yang berlokasi di Denpasar telah beroperasi The Learning Center located in Denpasar has been operated
sejak tahun 2023 dan terus dikembangkan untuk meningkatkan since 2023 and is continuously developed to improve
efektivitas pembelajaran. Sebagai bagian dari strategi learning effectiveness. As part of its development strategy,
pengembangan, perusahaan juga mengimplementasikan the Company also implemented an e-learning platform that
e-learning yang memungkinkan pegawai untuk mengakses enabled employees to access learning materials flexibly.
materi pembelajaran secara fleksibel.
E-learning ini mencakup modul self-learning yang berfokus This e-learning includes self-learning modules that focus
pada pengetahuan penting, seperti contoh Anti Pencucian on essential knowledge, such as examples of Anti-Money
Uang dan Pencegahan Pendanaan Terorisme (APU PPT), Laundering and Countering the Financing of Terrorism
serta penerapan Pelindungan Data Pribadi (PDP). Dengan (APU PPT) as well as the implementation of Personal Data
pendekatan ini, perusahaan berkomitmen untuk meningkatkan Protection (PDP). Implementing this approach, the Company
literasi dan kepatuhan pegawai terhadap regulasi yang relevan. commits to improve employee literacy and compliance with
relevant regulations.
Dengan adanya peningkatan sistem dan infrastruktur Human Having the improvement of the Human Capital system and
Capital ini, perusahaan optimis bahwa kualitas dan kapabilitas infrastructure, the Company is optimistic that the quality and
pegawai akan terus berkembang, sehingga dapat memberikan capabilities of employees will continuously grow, so that
kontribusi optimal bagi organisasi. Sistem dan infrastruktur they can provide optimal contributions to the organization.
Human Capital yang solid menjadi fondasi utama bagi A solid Human Capital system and infrastructure are the key
perusahaan dalam mencapai kesuksesan jangka panjang di foundation for the Company in achieving long-term success
tengah perubahan bisnis yang dinamis. amidst dynamic business changes.
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PT Bank Mandiri Taspen
Internalisasi Budaya
Culture Internalization
Bank Mandiri Taspen terus meneguhkan komitmen dalam Bank Mandiri Taspen continued to strengthen its commitment
membangun budaya perusahaan yang kuat, relevan, dan to building a strong, relevant, and sustainable corporate
berkelanjutan. Pada Oktober 2025, Bank Mandiri Taspen culture. In October 2025, the Bank officially launched The
resmi meluncurkan The Mantap Ways sebagai unique Mantap Ways as its unique cultural identity, serving as a
characteristic budaya perusahaan yang menjadi pedoman behavioral guideline for all employees. The Mantap Ways was
perilaku bagi seluruh insan perusahaan. The Mantap Ways designed to reinforce a culture that is not only value-based but
hadir untuk memperkuat budaya perusahaan yang tidak hanya also reflected in daily work practices. The values are embodied
berlandaskan nilai, tetapi juga terwujud dalam perilaku nyata in five core characteristics:
di setiap aktivitas pekerjaan. Nilai The Mantap Ways tercermin
melalui 5 (lima) karakter utama, yaitu:
Do The Right
Think Smart, Act Collaborate Customer
Thing, The
Fast & Detail Innovatively for Result First, Always
Right Way
Sepanjang tahun 2025, internalisasi The Mantap Ways Throughout 2025, the internalization of The Mantap Ways
dilakukan secara terstruktur dan berkelanjutan melalui was carried out in a structured and continuous manner through
berbagai inisiatif yang mencakup komunikasi, edukasi, aktivasi, various initiatives, including communication, education,
serta penguatan implementasi budaya di seluruh unit kerja. activation, and reinforcement across all work units. To ensure
Untuk memastikan implementasi budaya berjalan secara effective and consistent implementation, Bank Mandiri Taspen
efektif dan konsisten, Bank Mandiri Taspen membentuk peran established the roles of Culture Captain and Culture Agent as
Culture Captain dan Culture Agent sebagai penggerak utama key drivers of corporate culture.
budaya di unit kerja.
Di tahun 2025, telah ditunjuk dan dilantik 34 Culture Captain In 2025, a total of 34 Culture Captains and 94 Culture
dan 94 Culture Agent. Culture Captain terdiri dari jajaran Agents were appointed and inaugurated. Culture Captains,
pimpinan yang memiliki peran strategis dalam memberikan consisting of leadership-level personnel, played a strategic
arah, memastikan keselarasan dengan strategi perusahaan, role in providing direction, ensuring alignment with corporate
serta melakukan monitoring atas implementasi budaya di strategy, and monitoring cultural implementation within their
masing-masing unit kerja. Sedangkan Culture Agent berperan respective units. Meanwhile, Culture Agents were responsible
dalam menginternalisasikan nilai dalam keseharian, mendorong for embedding values into daily activities, encouraging
keterlibatan pegawai, serta menginisiasi dan menjalankan employee engagement, and initiating culture programs tailored
program budaya yang disesuaikan dengan kebutuhan dan to each unit’s needs.
karakteristik unit kerja.
Sejalan dengan penguatan peran tersebut, internalisasi The The internalization efforts were further strengthened through
Mantap Ways juga dilakukan melalui berbagai program various culture activation programs that promoted active
aktivasi budaya yang mendorong keterlibatan aktif pegawai employee participation and fostered work habits aligned with
2025 Annual Report 455
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Sumber Daya Manusia
Human Capital
serta pembentukan kebiasaan kerja yang selaras dengan corporate values. One key initiative was the Risk Awareness
nilai perusahaan. Salah satu implementasi yang dilakukan Program, implemented across all work units. This program
adalah melalui Risk Awareness Program yang dilaksanakan reinforced the value of Do the Right Thing, the Right Way
oleh seluruh pegawai di unit kerja. Program ini memperkuat by encouraging employees to proactively identify, understand,
penerapan nilai Do the Right Thing, the Right Way and manage risks, thereby fostering a culture of integrity,
dalam mendorong pegawai untuk lebih proaktif dalam compliance, and prudence.
mengidentifikasi, memahami, dan mengelola risiko dalam
setiap aktivitas kerja, sehingga tercipta budaya kerja yang
menjunjung tinggi integritas, kepatuhan, dan prinsip kehati-
hatian.
Upaya peningkatan kompetensi juga dilakukan secara Competency development was also continuously enhanced
berkelanjutan melalui kegiatan Morning Briefing yang menjadi through Morning Briefing sessions, serving as regular learning
sarana pembelajaran rutin bagi seluruh pegawai. Di tahun platforms for employees. In 2025, a total of 32 materials were
2025, terdapat 32 materi yang sudah disampaikan melalui delivered through these sessions. This program supported
kegiatan Morning Briefing. Program ini mendukung penguatan the value of Think Smart, Fast, and Detail, encouraging
nilai Think Smart, Fast, and Detail, dengan mendorong employees to adopt responsive, solution-oriented thinking
pegawai untuk memiliki pola pikir yang responsif, solutif, serta while maintaining accuracy in their work.
tetap mengedepankan ketelitian dalam menjalankan tugas.
Budaya inovasi terus dikembangkan melalui program Mantap An innovation-driven culture was cultivated through the
Innovation (MOTION) sebagai wadah bagi pegawai untuk Mantap Innovation (MOTION) program, which served as a
menyampaikan ide dan solusi perbaikan. Program ini menjadi platform for employees to submit ideas and improvement
representasi dari nilai Act Innovatively, di mana setiap pegawai solutions. This initiative represented the value of Act
didorong untuk berkontribusi secara aktif dalam menciptakan Innovatively, encouraging employees to actively contribute
inovasi yang memberikan nilai tambah bagi perusahaan. Pada innovations that add value to the organization. In 2025, a total
tahun 2025, total Idea Submission MOTION kategori New Idea of 147 new ideas were submitted under the MOTION program,
yaitu 147 ide yang mencerminkan tingginya partisipasi dan reflecting strong participation and an innovative spirit among
semangat inovasi dari seluruh pegawai. employees.
Penguatan sinergi dan kolaborasi lintas fungsi diwujudkan Strengthening cross-functional synergy and collaboration
melalui penyelenggaraan Forum Kadiv sebagai wadah was achieved through the Forum Kadiv, a strategic forum for
strategis bagi para pimpinan untuk berdiskusi, menyelaraskan leaders to discuss, align direction, and formulate actions to
arah, serta merumuskan langkah-langkah yang mendukung support corporate performance. Throughout 2025, the Forum
pencapaian kinerja perusahaan. Sepanjang tahun 2025, Forum Kadiv was conducted three times. This forum embodied the
Kadiv telah dilaksanakan sebanyak 3 (tiga) kali. Forum ini value of Collaborate for Result, where collaboration extended
mencerminkan nilai Collaborate for Result, di mana kolaborasi beyond execution into the decision-making process itself.
tidak hanya terjadi dalam pelaksanaan, tetapi juga dalam
proses pengambilan keputusan.
Selaras dengan upaya membangun kebersamaan dan In line with efforts to build togetherness and engagement,
engagement, setiap Jumat dilaksanakan kegiatan Culture Culture Day is held every Friday. This program provides
Day atau hari budaya. Program ini memberikan ruang bagi space for employees to interact in a more relaxed yet
pegawai untuk berinteraksi dalam suasana yang lebih santai productive atmosphere. Various activities are organized,
namun tetap produktif. Berbagai kegiatan diselenggarakan, including fun games, sports, and mutual appreciation, which
antara lain fun games, olahraga, saling memberikan apresiasi, foster team harmony and cohesion. In addition, joint activities
yang mendorong keharmonisan dan kekompakan tim. Selain with customers such as Senam Sehat Bersama Mantap and
itu, kegiatan bersama nasabah seperti Senam Sehat Bersama Mantapreneur programs are also conducted to strengthen
Mantap atau agenda Mantapreuner, juga turut diadakan relationships and enhance the service experience.
untuk mempererat hubungan dan meningkatkan pengalaman
layanan.
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PT Bank Mandiri Taspen Komitmen dalam menempatkan nasabah sebagai prioritas The commitment to placing customers as the top priority utama turut diperkuat melalui program Grebek MOVIN. is further reinforced through the Grebek MOVIN program. Sepanjang tahun 2025, program ini telah dilaksanakan Throughout 2025, this program was conducted five times as an sebanyak 5 (lima) kali sebagai upaya mendorong pegawai effort to encourage employees to directly use and understand untuk menggunakan dan memahami produk serta layanan the Company’s products and services. Through this approach, perusahaan secara langsung. Melalui pendekatan ini, pegawai employees not only build loyalty to the Company but are also tidak hanya membangun loyalitas terhadap perusahaan, tetapi able to provide more relevant and convincing recommendations juga mampu memberikan rekomendasi yang lebih relevan dan to customers, thereby strengthening the implementation of the meyakinkan kepada nasabah, sehingga semakin memperkuat Customer First, Always value in every service interaction. implementasi nilai Customer First, Always dalam setiap interaksi layanan. Dengan berbagai program internalisasi budaya yang telah With the various cultural internalization programs implemented dijalankan sepanjang tahun 2025, The Mantap Ways throughout 2025, The Mantap Ways has demonstrated a good menunjukkan tingkat penerapan yang baik di lingkungan Bank level of adoption within Bank Mandiri Taspen. This is reflected Mandiri Taspen. Hal ini tercermin dari indeks penerapan budaya in a culture implementation index of 81.30, indicating that yang mencapai 81,30, yang mengindikasikan bahwa meskipun although it is a relatively new culture, its values have been merupakan budaya yang relatif baru diluncurkan, nilai-nilainya understood, accepted, and consistently implemented by all telah dipahami, diterima, dan mulai diimplementasikan secara employees. konsisten oleh seluruh pegawai. Secara lebih rinci, nilai Do the Right Thing, the Right Way In more detail, the value of Do the Right Thing, the Right Way mencapai 78,94, yang menunjukkan bahwa penguatan aspek achieved 78.94, showing that strengthening integrity and integritas dan kepatuhan terus menjadi perhatian utama. compliance remains a key focus. Meanwhile, Think Smart, Selanjutnya, nilai Think Smart, Fast, and Detail mencatatkan Fast, and Detail recorded 84.71, reflecting employees’ ability capaian sebesar 84,71, mencerminkan kemampuan pegawai to think responsively, solution-oriented, and with attention to dalam berpikir responsif, solutif, dan detail dalam menjalankan detail. The value of Act Innovatively reached 80.32, indicating tugas. Nilai Act Innovatively berada pada angka 80,32, the growing culture of innovation in the workplace. yang menggambarkan mulai tumbuhnya budaya inovasi di lingkungan kerja. Penguatan kolaborasi tercermin dalam nilai Collaborate for Strengthening collaboration is reflected in Collaborate for Result yang mencapai 84,13, menunjukkan sinergi yang Result, which achieved 84.13, demonstrating improved semakin baik antar unit kerja dalam mencapai tujuan bersama. synergy among work units in achieving shared goals. Sementara itu, nilai Customer First, Always mencapai 79,39, Meanwhile, Customer First, Always reached 79.39, indicating yang menunjukkan bahwa orientasi terhadap nasabah terus that customer orientation continues to be enhanced as part of ditingkatkan sebagai bagian dari komitmen perusahaan dalam the Company’s commitment to delivering the best service. memberikan layanan terbaik. Capaian ini menjadi indikasi bahwa internalisasi The Mantap These achievements indicate that the internalization of Ways telah berjalan dengan baik dan mulai mengakar dalam The Mantap Ways has been successfully implemented and perilaku kerja sehari-hari, serta menjadi fondasi yang kuat has begun to take root in daily work behavior, forming a dalam mendukung peningkatan kinerja dan transformasi strong foundation to support performance improvement and perusahaan secara berkelanjutan. sustainable corporate transformation. 2025 Annual Report 457
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Keterbukaan Informasi Kepada Pegawai
Disclosure of Information to Employees
Dalam rangka mendukung transparansi dan keterbukaan In supporting transparency and information disclosure to all
informasi kepada seluruh pegawai, Bank Mandiri Taspen secara employees, PT Bank Mandiri Taspen consistently implements
konsisten menghadirkan berbagai inisiatif komunikasi internal various structured and accessible internal communication
yang terstruktur dan mudah diakses. Upaya ini bertujuan untuk initiatives. These efforts are aimed at ensuring that all
memastikan setiap insan perusahaan memperoleh informasi employees obtain accurate, relevant, and timely information,
yang akurat, relevan, dan tepat waktu, sehingga dapat thereby supporting work effectiveness as well as decision-
mendukung efektivitas kerja serta pengambilan keputusan making aligned with the Company’s strategic direction.
yang selaras dengan arah strategis perusahaan.
Salah satu inisiatif utama yang dijalankan adalah GEMAR-i One of the key initiatives implemented is GEMAR-i (Gerakan
(Gerakan Mantap Squad Sadar Informasi) sebagai media Mantap Squad Sadar Informasi), an internal communication
komunikasi internal yang dirancang untuk membangun medium designed to foster an information-aware culture
budaya sadar informasi di lingkungan kerja. Melalui platform within the workplace. Through platforms such as Microsoft
seperti Microsoft Outlook dan Microsoft Teams, program ini Outlook and Microsoft Teams, this program ensures that
memastikan penyampaian informasi perusahaan dilakukan corporate information is delivered consistently, clearly, and
secara konsisten, mudah dipahami, serta menjangkau seluruh comprehensively to all employees. The materials disseminated
pegawai. Materi yang disampaikan mencakup berbagai topik cover various strategic topics, including ESG, leadership, risk
strategis, antara lain ESG, leadership, risk awareness, program awareness, new programs and products, regulatory changes, as
dan produk baru, perubahan ketentuan, hingga informasi well as other important information. Throughout 2025, a total
penting lainnya. Selama tahun 2025, tercatat sebanyak of 147 information updates were delivered through GEMAR-i,
147 informasi telah disampaikan melalui GEMAR-i, yang reflecting the Company’s commitment to maintaining an active
mencerminkan komitmen perusahaan dalam menjaga arus and sustainable flow of information.
informasi yang aktif dan berkelanjutan.
Selain itu, Bank Mandiri Taspen juga menghadirkan platform In addition, PT Bank Mandiri Taspen also introduced the HC
HC Helpdesk melalui aplikasi MASDA (Mantap Service Desk Helpdesk platform through the MASDA (Mantap Service
Application) sebagai sarana layanan internal yang terintegrasi Desk Application) as an integrated internal service channel to
untuk mendukung kebutuhan kepegawaian. Platform ini support employee-related needs. This platform was developed
dikembangkan guna membangun budaya layanan internal to establish a disciplined, transparent, and measurable internal
yang tertib, transparan, dan terukur. Sejak diluncurkan pada service culture. Since its launch on March 12, 2025 through
12 Maret 2025 hingga 31 Desember 2025, HC Helpdesk telah December 31, 2025, the HC Helpdesk has recorded a total
mencatatkan sebanyak 340 tiket layanan yang terdiri dari of 340 service tickets, consisting of inquiries/information,
inquiry/information, request, serta complaint/konsultasi, yang requests, and complaints/consultations, indicating a high
menunjukkan tingginya pemanfaatan layanan serta kebutuhan level of utilization and strong employee demand for fast and
pegawai terhadap akses informasi dan layanan yang cepat dan responsive access to information and services.
responsif.
Melalui berbagai inisiatif tersebut, Bank Mandiri Taspen terus Through these initiatives, PT Bank Mandiri Taspen continues to
memperkuat komitmen dalam menciptakan lingkungan kerja strengthen its commitment to fostering an open, informative,
yang terbuka, informatif, dan transparan, sehingga mampu and transparent working environment, thereby enhancing
meningkatkan keterlibatan pegawai sekaligus mendukung employee engagement while supporting overall organizational
kinerja organisasi secara keseluruhan performance.
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PT Bank Mandiri Taspen
Struktur Pengelola Sumber Daya Manusia
Structure of Human Resource Management
Direktur
Compliance & HR
Director of
Compliance & HR
Human Capital
Executive &
HC Strategy & HC Employee HC Culture HC Learning &
Non Employee
Policy Experience Environment Development
Management
HC Business
Partner
Sebagai bagian dari strategi perusahaan dalam menciptakan As part of the company’s strategy in creating a productive and
lingkungan kerja yang produktif dan berkelanjutan, Divisi sustainable work environment, the Human Capital Division
Human Capital berperan penting dalam mengelola dan plays an important role in managing and developing human
mengembangkan sumber daya manusia (SDM). Dengan resources (HR). With an integrated organizational structure,
struktur organisasi yang terintegrasi, Divisi Human Capital the Human Capital Division ensures that every HR policy and
memastikan bahwa setiap kebijakan dan inisiatif SDM selaras initiative is aligned with the company’s vision to provide the
dengan visi perusahaan untuk memberikan layanan terbaik best service to customers.
kepada nasabah.
Divisi Human Capital terdiri dari lima departemen utama: Human Capital Division consists of five main departments:
1. HC Strategy & Policy – Bertanggung jawab dalam 1. HC Strategy & Policy – Taking responsibility for designing
merancang strategi dan kebijakan pengelolaan SDM untuk HR management strategies and policies to support the
mendukung pertumbuhan dan daya saing perusahaan. company’s growth and competitiveness.
2. HC Employee Experience – Berfokus pada peningkatan 2. HC Employee Experience – Focusing on improving
pengalaman karyawan melalui program kesejahteraan, employee experience through welfare programs,
keterlibatan, dan pengelolaan hubungan kerja. engagement, and work relationship management.
3. HC Culture Environment – Mengembangkan budaya kerja 3. HC Culture Environment – Developing a strong work
yang kuat dan selaras dengan nilai-nilai perusahaan guna culture that is aligned with company values to increase
meningkatkan produktivitas dan loyalitas karyawan. employee productivity and loyalty.
4. HC Learning & Development – Menyediakan program 4. HC Learning & Development – Providing training and
pelatihan dan pengembangan bagi karyawan untuk development programs for employees to improve their
meningkatkan kompetensi serta kesiapan menghadapi competence and readiness to face industry challenges.
tantangan industri.
5. Executive & Non-Employee Management – Mengelola 5. Executive & Non-Employee Management – Managing
sumber daya manusia di tingkat eksekutif serta tenaga kerja human resources at the executive level and non-
non-pegawai untuk memastikan efektivitas operasional employee workforce to ensure the company’s operational
perusahaan. effectiveness.
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Human Capital
Selain itu, Human Capital Business Partner (HCBP) berperan Additionally, Human Capital Business Partner (HCBP) acts
sebagai penghubung strategis antara kebijakan SDM dan as a strategic liaison between HR policies and business needs
kebutuhan bisnis di berbagai unit kerja, memastikan bahwa in various work units, ensuring that the implementation of
implementasi strategi SDM selaras dengan kebutuhan HR strategies is aligned with the needs of the organization
organisasi secara menyeluruh. comprehensively.
Dengan struktur organisasi yang kuat dan strategi yang terarah, Having a strong organizational structure and a focused
Divisi Human Capital terus berinovasi dalam membangun strategy, the Human Capital Division continuously innovates in
tenaga kerja yang kompeten dan berdaya saing. Hal ini sejalan building a competent and competitive workforce. It is in line
dengan komitmen perusahaan untuk memberikan pelayanan with the Company’s commitment to provide the best service to
terbaik kepada nasabah serta menciptakan nilai tambah bagi customers and create added value for stakeholders.
seluruh pemangku kepentingan/stakeholder.
Rencana Kerja Sumber Daya Manusia 2026
Human Capital Work Plan 2026
Rencana Kerja Human Capital 2026: Memperkuat Fondasi Human Capital Work Plan 2026: Strengthening the
Melalui Strategi 3C Foundation Through the 3C Strategy
Pada tahun 2026, Bank Mandiri Taspen menetapkan visi In 2026, Bank Mandiri Taspen has set a vision of sustainable
pertumbuhan bisnis yang berkelanjutan (sustainable business business growth. To support this objective, the Compliance
growth. Untuk mendukung pencapaian tersebut, Direktorat & Human Resource Directorate plays a crucial role as a key
Compliance & Human Resource memainkan peran krusial enabler through the implementation of the 3C Strategy:
sebagai enabler utama melalui implementasi Strategi 3C: Capacity, Capability, and Culture. This strategy is designed
Capacity, Capability, dan Culture. Strategi ini dirancang untuk to ensure organizational alignment, strengthen leadership
memastikan keselarasan organisasi, penguatan kompetensi competencies, and embed a performance-oriented work
pimpinan, serta internalisasi budaya kerja yang berorientasi culture.
pada kinerja. 1. Capacity: Strengthening Organizational Structure and
1. Capacity: Penguatan Struktur dan Efektivitas Organisasi Effectiveness
Fokus utama pada aspek Capacity adalah membangun The primary focus of Capacity is to build an adaptive
organisasi yang adaptif dan lincah (agile) dalam merespons and agile organization capable of responding to market
perubahan pasar. Bank menetapkan lima pilar organisasi changes. The Bank establishes five organizational pillars as
sebagai standar kerja: Align (penyelarasan peran), Efficient working standards: Align (role alignment), Efficient (simple
(proses kerja sederhana dan cepat), Right People & Skill and fast processes), Right People & Skill (competent
(SDM kompeten), Collaborative Structure (menghilangkan human resources), Collaborative Structure (eliminating silo
mentalitas silo), dan Agile Governance (keputusan cepat mentality), and Agile Governance (fast decision-making
dengan kewenangan jelas). with clear authority).
Langkah strategis yang dilakukan meliputi: Strategic initiatives include:
• Penyelarasan Struktur: Memastikan ketersediaan dan • Structural Alignment: Ensuring the availability and
optimalisasi tim penjualan (lending & funding) untuk optimization of sales teams (lending & funding) to
mengeksekusi target bisnis secara presisi. execute business targets precisely.
• Independensi & Tata Kelola: Menegakkan prinsip • Independence & Governance: Upholding Good
Good Corporate Governance (GCG) melalui pemisahan Corporate Governance (GCG) principles through the
fungsi pengawasan dan pengendalian risiko guna separation of oversight and risk control functions to
menghindari konflik kepentingan. avoid conflicts of interest.
• Kolabirasi Lintas Fungsi: Menghilangkan tumpang • Cross-Functional Collaboration: Eliminating
tindih fungsi untuk memperjelas batas tanggung overlapping functions to clarify responsibilities across
jawab antar unit. units.
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PT Bank Mandiri Taspen
2. Capability: Pengembangan Talenta dan Kepemimpinan 2. Capability: Sustainable Talent and Leadership
Berkelanjutan Development
Peningkatan kapasitas SDM difokuskan pada penguatan Human capital capability development focuses on
kompetensi teknis dan soft skill pimpinan di berbagai level strengthening both technical and soft skills of leaders
melalui MANTAP Academy dan TRUST Academy. Program across all levels through MANTAP Academy and TRUST
ini bertujuan mempercepat kesiapan top talent dalam Academy. These programs aim to accelerate the readiness
menduduki posisi manajerial yang berorientasi pada hasil. of top talent to assume results-oriented managerial roles.
Program pengembangan kepemimpinan (Leadership The Leadership Pipeline is structured into three main
Pipeline) dibagi menjadi tiga tahapan utama: stages:
• Learn Faster (Leading Self): Mempercepat penguasaan • Learn Faster (Leading Self): Accelerating mastery of
kemampuan inti kepemimpinan bagi level dasar. core leadership skills at the foundational level.
• Leap Forward (Leading Others): Mengakselerasi • Leap Forward (Leading Others): Enhancing the ability
kemampuan memimpin tim dan menggerakkan kinerja. to lead teams and drive performance.
• Lead Beyond (Leading Function): Memperkuat • Lead Beyond (Leading Function): Strengthening
kepemimpinan level fungsional untuk memastikan functional-level leadership to ensure effective cross-
koordinasi lintas unit dan eksekusi strategis berjalan unit coordination and strategic execution.
efektif.
Selain itu, tiga atribut kepemimpinan yang wajib dimiliki In addition, three key leadership attributes required for
oleh setiap pimpinan cabang adalah Know the Business branch leaders are: Know the Business: Understanding the
(pemahaman ekosistem bank), Act with Excellence Bank’s ecosystem, Act with Excellence: Demonstrating
(disiplin eksekusi), dan Care for People (membangun disciplined execution, and Care for People: Building strong
keterlibatan tim). team engagement.
3. Culture: Internalisasi "The Mantap Ways" sebagai Driver 3. Culture: Internalizing “The Mantap Ways” as a
Kinerja Performance Driver
Budaya perusahaan "The Mantap Ways" diposisikan The corporate culture The Mantap Ways is positioned
sebagai penggerak utama kinerja (performance driver) as a key performance driver and source of competitive
dan sumber keunggulan kompetitif. Strategi budaya tahun advantage. The 2026 culture strategy includes three
2026 mencakup tiga pilar implementasi: implementation pillars:
• Align: Mengintegrasikan nilai-nilai The Mantap Ways • Align: Integrating The Mantap Ways values into the
ke dalam seluruh siklus HC, mulai dari rekrutmen, entire Human Capital cycle, from recruitment and
proses onboarding, hingga sistem penghargaan dan onboarding to reward systems and development.
pengembangan.
• Cultivate: Membudayakan perilaku inovatif melalui • Cultivate: Embedding innovative behavior through
program Culture Camp, orientasi pimpinan, dan programs such as Culture Camp, leadership orientation,
kompetisi inovasi (MOTION). and innovation competitions (MOTION).
• Thrive: Meningkatkan kesejahteraan dan keterlibatan • Thrive: Enhancing employee well-being and
karyawan melalui dukungan profesional (EAP), engagement through professional support (EAP),
perayaan momen nasional untuk memupuk celebration of national moments to foster pride, and
kebanggaan, serta penguatan Employer Branding strengthening employer branding through social
melalui media sosial. media.
Dengan sinergi antara kapasitas organisasi yang kokoh, Through the synergy of strong organizational capacity, superior
kapabilitas talenta yang unggul, dan budaya kerja yang kuat, talent capability, and a robust work culture, Bank Mandiri
Bank Mandiri Taspen optimis dapat mewujudkan pertumbuhan Taspen is optimistic about achieving healthy and sustainable
bisnis yang sehat dan berkelanjutan di tahun 2026. business growth in 2026.
2025 Annual Report 461
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Teknologi Informasi 462 Laporan Tahunan 2025
Page 463
Information
Technology
2025 Annual Report 463
Page 464
Teknologi Informasi
Information Technology
Master Plan dan Inovasi Teknologi
Master Plan and Strategy of Information Technology
Untuk mendukung visi Bank Mandiri Taspen menjadi The To support the vision of PT Bank Mandiri Taspen to become a
Undisputed Leader in Indonesia’s Senior Citizen Financial The Undisputed Leader in Indonesia’s Senior Citizen Financial
Ecosystem dan Rencana Bisnis Bank, Bank secara konsisten Ecosystem and the Bank’s Business Plan, the Bank has
berkomitmen dalam IT Capital Expenditure pada tahun 2025 consistently committed to IT Capital Expenditure in 2025 for
untuk inisiatif information technology (IT) sebesar 10% NPAT information technology (IT) initiatives amounting to 10% of the
tahun sebelumnya. Hal ini merupakan cerminan dalam IT previous year’s NPAT. This commitment is reflected in the IT
Strategic Plan (ITSP) 2021-2025 yang telah diselaraskan Strategic Plan (ITSP) 2021–2025, which has been aligned with
dengan roadmap pada Corporate Plan menjadi ITSP 2021- the roadmap set out in the Corporate Plan and translated into
2025. the ITSP 2021–2025.
2021 2022 2023
• Pengadaan Jasa Konsultasi
Pendampingan NCBS • Kick Off Implementasi
• Assessment Core Banking Procurement of NCBS NCBS
Existing untuk menuju Consulting Services NCBS Implementation
Digital Banking • Pengembangan New Kick Off
Assessment of Existing Mobile Banking (BI Fast, • Pengembangan MOVIN
Core Banking to transition Content Promotion, (Tarik Tunai Merchant,
towards Digital Banking Dashboard Histori Top up E-Wallet, Absensi
• Implementasi awal Mobile Keuangan) Pensiun
Banking Development of New MOVIN Development
Initial Implementation of Mobile Banking (BI Fast, (Merchant Cash
Mobile Banking Content Promotion, Withdrawal, E-Wallet Top
• Optimalisasi operasional IT Financial History Up, Pension Attendance)
Security Dashboard) • Peningkatan Operasional
Optimization of IT Security • Review kebijakan terkait IT IT Security
Operations Security Enhancement of IT Security
Review of IT Security Operations
Policies
2025 2024 • Development NCBS &
Peningkatan Infrastruktur
penunjang NCBS
• Implementasi NCBS NCBS Development &
(MAESTRO) Enhancement of Supporting
NCBS Implementation Infrastructure
(MAESTRO) • Pengembangan MOVIN
• Pengembangan MOVIN (E-Statement, Online
(Fitur Aktivasi dan Ganti Onboarding, Block Kartu
PIN Kartu ATM, Fitur Debit, Top Up Prepaid)
Autodebit, Fitur Liveness MOVIN Development
pada Online Registration, (E-Statement, Online
Improvement MOVIN) Onboarding, Debit Card
MOVIN Development (ATM Block, Prepaid Top Up
Card Activation & PIN • Pengadaan Tools UI/UX PDP
Change Feature, Autodebit Procurement of UI/UX PDP
Feature, Liveness Feature Tools
in Online Registration, • Pelaksanaan Digital
MOVIN Improvement) Maturity Assessment Bank
selama 2 periode
Digital Maturity Assessment
Implementation for the Bank
over 2 periods
Gambar 1 Roadmap IT 2021 - 2025 / Figure 1 IT Roadmap 2021–2025
Transformasi Digital pada tahun 2025, Bank Mandiri Taspen As part of its digital transformation in 2025, PT Bank
telah mengimplementasikan new core banking system Mandiri Taspen has implemented a new core banking system
(Maestro). Beberapa value dari inisiatif ini, ketersediaan (Maestro). The key values derived from this initiative include
layanan perbankan 24x7, performance transaksi yang lebih the availability of 24x7 banking services, higher transaction
tinggi untuk antisipasi pertumbuhan bank secara eksponensial performance to anticipate the Bank’s exponential growth in the
ke depan, dan keamanan perbankan yang lebih baik. future, and enhanced banking security.
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PT Bank Mandiri Taspen
Bank juga secara berkelanjutan melakukan inovasi pada The Bank also continuously undertakes innovations in its
platform mobile banking MOVIN by Bank Mandiri Taspen. mobile banking platform, MOVIN by Bank Mandiri Taspen.
Beberapa fitur unggulan yang telah diluncurkan sepanjang Several key features launched throughout 2025 include ATM
tahun 2025 seperti Aktivasi dan Ganti PIN Kartu ATM, Fitur card PIN activation and reset, the autodebit feature, a liveness
Autodebet, Fitur Liveness pada Online Registration, dan feature for online registration, as well as improvements to
improvement untuk kehandalan stabilitas dan keamanan. system reliability, stability, and security.
Selama setahun terakhir Bank Mandiri Taspen memiliki Over the past year, PT Bank Mandiri Taspen has developed a
portfolio inovasi teknologi informasi (TI): portfolio of information technology (IT) innovations as follows:
Inisiatif Strategis 2024-2025
Core Banking System (CBS) Mobile Banking (MOVIN) Infrastructure & Data Center
• MAESTRO / New Core Banking • E-Statement • Load Balancer F5
System • Registrasi & Aktivasi Online • Automation Testing Tools
• Termasuk dengan 44 • Online Onboarding • Storage dan Backup
Surrounding Application System • Top Up E-Money • New Help Desk Management
• Aktivasi dan Ganti PIN Kartu ATM System (MASDA)
• Autodebet • Patch Management Solution
• Liveness pada Online Registration • Implementasi Digital Experience
Dynatrace
IT Security Risk & Operation Excellent Credit & Payment
• Attack Surface Management • Tools PDP • Virtual Account
• Anti DDoS & WAF • Fraud Detection System (FDS) • Lead Management System
• Tools Enterprise Obfuscation • Card Management System Cetak (NAVIGATOR)
• Security Awareness Program Kartu Online Onboarding • MONA sebagai Loan Factory atau
(SAP) Tools mesin pengembangan Aset Bank
• Vulnerability Assessment Tools • QRIS Acquirer
Gambar 2 Porfolio Inovasi 2025 / Figure 3 2025 Innovation Portfolio
2025 Annual Report 465
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Teknologi Informasi
Information Technology
Manajemen Infrastruktur & Ketahanan IT
Infrastructure Management & IT Resilience
Dalam menjaga ketahanan operasional layanan, Bank Mandiri To maintain operational service resilience, Bank Mandiri Taspen
Taspen telah memiliki Data Center dan Disaster Recovery has a Data Center and Disaster Recovery Center to maintain
Center untuk menjaga business continuity dan meminimalkan business continuity and minimize downtime in the event of a
downtime ketika terjadi bencana (disaster). disaster.
• Implementasi high availability, sinkronisasi data, dan • The implementation of high availability, data
backup recovery active data sudah terintegrasi dengan synchronization, and active data backup and recovery
tools software management backup dan high availability. has been integrated with backup and high availability
management software tools.
• Sinkronisasi data core banking sudah menggunakan • Core banking data synchronization uses integrated
software yang terintegrasi. software.
• Penerapan Software-Defined Wide Area Network • The implementation of a Software-Defined Wide Area
(SDWAN) di beberapa cabang untuk mendukung Network (SDWAN) in several branches supports improved
peningkatan performance dan keamanan dari IT network. IT network performance and security.
• Beberapa area pada arsitektur jaringan Bank Mantap • Several areas in Bank Mantap's network architecture meet
memenuhi High Availability Network Device. High Availability Network Device requirements.
• Penggunaan office device management dapat meningkatkan • The use of office device management can improve
operasional dan keamanan dalam pengelolaan device di operational and security aspects of device management
Bank Mandiri Taspen. Melalui pengelolaan device secara at Bank Mandiri Taspen. Through centralized device
tersentralisasi, proses update, patching, dan maintenance management, device updates, patching, and maintenance
device dapat dilakukan secara lebih efisien dan efektif. can be carried out more efficiently and effectively.
Aspek-Aspek
Reliability Availability Scalability Secured
Service Quality pada
24 x 7 Zero Downtime (99.9%) IT Infrastructure IT Infrastructure Security
Infrastruktur TI
Menjaga kehandalan Menjaga ketersediaan Fondasi Infrastruktur Menjaga Operasional • Responsiveness
Operasional TI agar tetap aplikasi dan infrastructure TI guna memastikan dengan Infrastruktur TI Kecepatan merespond
konsisten TI pendukung agar dapat terpenuhinya kapasitas yang Aman Layanan TI
Maintaining the reliability tersedia sesuai dengan TI dalam mendukung Maintaining operations Speed in responding to
of IT operations to ensure SLA peningkatan bisnis with secure IT IT service requests
consistency Ensuring the availability Building a strong IT infrastructure • Availability
of applications infrastructure foundation Ketersediaan
and supporting IT to ensure capacity Infrastruktur TI berupa
infrastructure in readiness in supporting aplikasi, system,
accordance with SLA business growth jaringan untuk dapat
berjalan sesuai
dengan Service Level
Agreement (SLA)
Availability of IT
infrastructure including
applications, systems,
Application and networks in
Application Database Capacity Planning & Patch Management
Performance Monitoring accordance with
Server Replication Replacement Server System
End-to-End the Service Level
Agreement (SLA)
Expansion of the • IT Service Continuity
Command Center & IT Application Availability Bankwide End-Point
Rempoa Data Center – Kemampuan untuk
Helpdesk Dashboard Standardization
Synergy BMRI memulihkan layanan TI
setelah terjadi insiden/
bencana dan mengatasi
Mobile Device akar penyebab masalah
Management untuk mencegah
terulangnya insiden.
Ability to restore IT
services after incidents/
Switchover uji DRP International Standard disasters and address
IT Infrastructure
Aplikasi Very Critical & ISO 27001 – DC Bali & DC root causes to prevent
Governance
Critical Proklamasi recurrence
Gambar 3 Struktur Operation Management IT / Figure 3 IT Operation Management Structure
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PT Bank Mandiri Taspen
Tata Kelola Teknologi Informasi
Information Technology Governance
Tata Kelola IT Bank Mandiri Taspen berfokus pada 3 (tiga) pilar Bank Mandiri Taspen IT Governance focuses on 3 (three) main
utama yaitu: pillars, namely:
• People & Organization • People & Organization
Pembahasan terkait organisasi IT dan personil beserta Discussion related to IT organization and personnel along
kompetensi yang diperlukan. with the required competencies.
• Process, Policy, & Procedure • Process, Policy, & Procedure
Pembahasan terkait alur proses yang mendukung tata Discussion related to process flows that support
kelola seperti kebijakan, prosedur, standar dan organisasi governance such as IT policies, procedures, standards and
IT. organizations.
• IT Service & Risk Management • IT Service & Risk Management
Pembahasan terkait tata kelola IT pada penerapan Discussion related to IT governance in the implementation
manajemen layanan IT dan pengelolaan risiko. of IT service management and risk management.
Dewan Komisaris dan Direksi senantiasa memastikan bahwa The Board of Commissioners and the Board of Directors
risiko utama terkait teknologi informasi, termasuk gangguan continuously ensure that key risks related to information
sistem, keamanan siber, dan pemulihan bencana, untuk technology, including system disruptions, cybersecurity, and
memastikan bahwa risiko tersebut dikelola dan diintegrasikan disaster recovery, are managed and integrated into the overall
ke dalam kerangka manajemen risiko secara keseluruhan. risk management framework.
IT Security IT Security
Dalam menghadapi dinamika perkembangan teknologi In response to the dynamic development of digital technology
digital serta meningkatnya kompleksitas ancaman siber, and the increasing complexity of cyber threats, the Bank
Bank senantiasa memperkuat pengamanan teknologi consistently strengthens its information technology security as
informasi sebagai bagian integral dari penerapan manajemen an integral part of implementing risk management and good
risiko dan tata kelola perusahaan yang baik. Bank telah corporate governance. The Bank has implemented a multi-
mengimplementasikan strategi pengamanan berlapis (defense layered security strategy (defense in depth), in accordance with
in depth), yang sesuai dengan ketentuan regulator, serta regulatory requirements, and implemented best practices (the
penerapan best practices (NIST Cyber Security Framework) NIST Cyber Security Framework) and the ISO 27001:2022
dan standar ISO 27001:2022 yang mencakup perlindungan standard, which encompasses protection for infrastructure,
terhadap infrastruktur, aplikasi, data, serta pengguna. applications, data, and users. This approach is implemented
Pendekatan ini dilakukan melalui kombinasi pengendalian through a combination of preventive, detective, and responsive
preventif, detektif, dan responsif guna memastikan controls to ensure service continuity and protect the Bank's
keberlangsungan layanan serta perlindungan terhadap aset information assets.
informasi Bank.
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Teknologi Informasi
Information Technology
Framework Manajemen Pengamanan Keamanan Siber
Cybersecurity Management Framework
Untuk mendorong bisnis yang berbasis digital menjaga keamanan data dan informasi Bank, maka telah dilakukan
implementasi dengan framework 3 Pilar Governance & Awareness, Protection, Operations:
To support digital-driven business operations and safeguard the Bank’s data and information security, imaplementation has been
carried out based on the Three-Pillar Framework: Governance & Awareness, Protection, and Operations:
Governance & Awareness Protection Operation
1
CONFIDENTIALITY
Information
Security
Pemenuhan atas program Memperkuat proteksi Meningkatkan proteksi 2 3
security awareness dan standar keamanan siber dengan sistem untuk memonitor dan INTEGRITY AVAILABILITY
prosedur (policy, security) memanfaatkan teknologi mencegah risiko siber
Ensuring the implementation of tools best practice terkini dan Enhancing system protection to Prinsip Keamanan Informasi
security awareness programs relevan dengan Bank monitor and prevent cyber risks Information Security Principles
and standard procedures Strengthening cybersecurity
(policy, security) protection by leveraging best- • Confidentiality
practice technologies and tools Menjaga kerahasiaan data
relevant to the Bank dan akses ke informasi
Ensuring the confidentiality
Peningkatan Awareness Endpoint (PC/Laptop) Security Operation of data and access to
Pegawai Security Center (SOC) Cyber Drill information
• Integrity
Infrastructure (Server) Security Operation kualitas dari setiap data
Security Policy Center (SOC) SIEM
Security untuk menjaga integritas
(Detect & Response) sebuah data
Peningkatan Skill Perimeter & Network Ensuring the accuracy and
Pegawai Security Back up & Recovery Plan reliability of data to maintain
its integrity
• Availability
Applications Security
ketersediaan bahwa
aplikasi, sistem, jaringan,
Identity & Access dan sebagainya harus
Management dipastikan dapat diakses
ketika dibutuhkan dan juga
Data Security harus dapat berjalan dengan
semestinya.
Ensuring that applications,
systems, networks, and
Security Maturity International Simulasi Adversarial related infrastructure are
Internal & External Level Standard Standard Attack Simulation accessible when needed and
Audit Control Testing Nasional dan ISO 27001 – DC Bali Exercise - Konsultan
Internasional & DC Proklamasi Independen External
operate properly
Peran pengamanan tidak hanya berfokus pada Unit Pengendali The security role is not solely focused on the Security Control
keamanan, namun peran seluruh seluruh karyawan. Bank Unit, but also encompasses the role of all employees. The
juga secara berkelanjutan meningkatkan kapabilitas dalam Bank also continuously enhances its capabilities in detecting
mendeteksi dan merespons ancaman siber melalui penguatan and responding to cyber threats by strengthening its security
fungsi pemantauan keamanan (security monitoring), monitoring function, enhancing the capacity of its information
peningkatan kapasitas tim keamanan informasi, peningkatan security team, enhancing cyber risk awareness among all
kesadaran risiko siber seluruh karyawan serta pemanfaatan employees, and utilizing the latest technology to support
teknologi terkini dalam mendukung analisis ancaman secara proactive threat analysis.
proaktif.
Seluruh implementasi pengamanan teknologi informasi All information technology security implementations adhere
menerapkan 3 (tiga) pilar dengan prinsip keamanan informasi to three pillars based on the information security principles
yaitu Confidential, Integrity, & Availability (CIA) yang menjadi of Confidentiality, Integrity, & Availability (CIA), which are key
key success factor dalam melakukan keamanan dan penguatan success factors in securing and strengthening information
teknologi informasi untuk keberlangsungan operasional dan technology for the Bank's operational and business continuity.
bisnis Bank, yaitu dengan pilar Governance & Awareness, These pillars are Governance & Awareness, Protection,
Protection, Operations (GPO) dengan penjelasan sebagai Operations (GPO), as explained below:
berikut:
A. Governance & Awareness A. Governance & Awareness
Bank melakukan tindakan berkelanjutan untuk memperkuat The Bank takes ongoing action to strengthen governance
tata kelola dan aspek people dalam pengamanan informasi and the people aspect of information security through
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PT Bank Mandiri Taspen
melalui program security awareness dan penerapan tata security awareness programs and the implementation of
kelola keamanan informasi. information security governance.
1. Pemenuhan Security Policy merujuk kepada Peraturan 1. Compliance with the Security Policy refers to
Regulator, best practice international/nasional yang Regulatory Regulations, relevant and updated
relevan dan update (comply), serta Sinergi dengan international/national best practices, and synergy with
Perusahaan Induk (Bank Mandiri) untuk memenuhi the Parent Company (Bank Mandiri) to meet minimum
standar minimum requirement security. security requirements.
2. Menyediakan sumber daya manusia (SDM) yang 2. Providing human resources (HR) with adequate
memiliki kompetensi yang memadai, serta relevan competencies, relevant and updated according to
dan update sesuai dengan kebutuhan Bank, dengan the Bank's needs, through professional competency
program sertifikasi kompetensi profesional (seperti certification programs (such as: Lead Implementer
sertifikasi: Lead Implementer ISO/IEC 27001:2022; ISO/IEC 27001:2022; Certified Ethical Hacker (CEH);
Certified Ethical Hacker (CEH); Certified Fundamentals Certified Fundamentals in Cybersecurity, etc.).
in Cybersecurity, dan sebagainya).
3. Bank mengimplementasikan budaya keamanan informasi 3. The Bank implements an information security culture for all
kepada seluruh pegawai melalui, campaign security employees through regular security awareness campaigns,
awareness rutin melalui, email blast, video, kuis, poster including email blasts, videos, quizzes, posters, and
dan phising simulation drill. phishing simulation drills.
4. Pelaksanaan Security Awareness juga diberikan kepada 4. Security Awareness training was also provided to
jajaran top management (Board of Directors dan Board of top management (Board of Directors and Board
Commissioners) dengan tema “Penguatan Operasional, of Commissioners) with the theme "Strengthening
Keamanan Transaksi, dan Aktivasi Digital Banking melalui Operations, Transaction Security, and Digital Banking
Perspektif IT & Operasional” dengan narasumber Bapak Dr. Activation through an IT & Operational Perspective." The
Dodit Wiweko Probojakti, SE., Ak., MBA selaku Ex. Director session, presented by Dr. Dodit Wiweko Probojakti, SE.,
of IT Consumer Business & Distribution Network Bank Ak., MBA, Former Director of IT, Consumer Business &
serta Bapak Agus Supriyatna selaku Ex. Division Head Distribution Network, Bank, and Mr. Agus Supriyatna,
Information System Technology Bank, yang dilaksanakan Former Division Head of Information System Technology,
pada 14 Mei 2025 di DoubleTree by Hilton, Jakarta. Bank, was held on May 14, 2025, at DoubleTree by Hilton,
Jakarta.
5. Melakukan pengukuran secara mandiri terkait maturity 5. Conducting independent cyber maturity assessments
siber berdasarkan regulator, best practices serta based on regulators and best practices, and ensuring the
memastikan implementasi tata kelola yang baik berjalan ongoing implementation of good governance.
secara berkelanjutan.
2025 Annual Report 469
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Teknologi Informasi
Information Technology
6. Selain kesadaran risiko siber, Bank Mandiri Taspen 6. In addition to cyber risk awareness, Bank Mandiri Taspen
melakukan pelaksanaan pengujian berbasiskan skenario conducted scenario-based testing (tabletop exercises)
(table top exercise) melibatkan top management (board involving top management (board of directors) overseeing
of directors) yang membawahi teknologi informasi dan information technology and risk management to assess the
Risiko Manajemen guna menguji kesiapan organisasi organization's readiness to face emergencies, particularly
dalam menghadapi kondisi darurat, khususnya insiden cybersecurity incidents and critical operational disruptions,
keamanan siber dan gangguan operasional kritikal serta and to raise awareness that cybersecurity is a shared
meningkatkan kesadaran bahwa keamanan siber adalah responsibility, not just the IT team.
tanggung jawab bersama, bukan hanya tim IT.
7. Workshop pembekalan Tim Tanggap Insiden Siber 7. Workshops to equip the Cyber Incident Response Team
(TTIS)/Computer Security Incident Response Team (TTIS)/Computer Security Incident Response Team
(CSIRT) bersama Lembaga dan Instansi berkaitan, seperti (CSIRT) with relevant institutions and agencies, such as
workshop bersama Badan Siber dan Sandi Negara (BSSN) a workshop with the National Cyber and Crypto Agency
dalam agenda untuk meningkatkan efektivitas dan efisiensi (BSSN), to improve the effectiveness and efficiency of
operasional pengelolaan insiden siber dengan pengukuran cyber incident management operations by measuring the
Tingkat Maturitas Penangan Insiden (TMPI) serta dalam Incident Handling Maturity Level (TMPI) and to enhance
meningkatkan koordinasi dan komunikasi intensif dalam coordination and intensive communication in sharing
berbagi informasi keamanan siber dalam kegiatan Forum cybersecurity information within the TTIS Forum for the
TTIS Sektor Keuangan, Perdagangan dan Pariwisata. Financial, Trade, and Tourism Sectors.
- National Cyber Exercise - Indonesia Cross-Sectoral - National Cyber Exercise - Indonesia Cross-Sectoral
Cyber Exercise Malware Stealer Scenario Cyber Exercise
Malware Stealer Scenario
- Cyber Excercise Cyber Web Defacement - Cyber Exercise Cyber Web Defacement
B. Protection B. Protection
Pada area Protection, Bank menerapkan berbagai In the Protection area, the Bank implements various
langkah pengamanan preventif guna melindungi sistem, preventative security measures to safeguard systems,
jaringan, aplikasi, dan data dari potensi ancaman. Strategi networks, applications, and data from potential threats.
perlindungan dilakukan melalui pendekatan berlapis The protection strategy is implemented through a layered
(defense in depth) yang mencakup: approach (defense in depth), which includes:
1. Endpoint (PC/Laptop) Security 1. Endpoint (PC/Laptop) Security
- Implementasi Antivirus, sebagai proteksi endpoint - Antivirus implementation to protect endpoints
dari serangan virus, malware, trojan, dan from viruses, malware, Trojans, and ransomware.
ransomware.
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- Pemanfaatan Desktop Management (Ivanti - Desktop Management (Ivanti Landesk) utilization
Landesk) untuk percepatan konfigurasi keamanan to accelerate centralized security configuration for
perangkat seluruh pegawai secara terpusat. all employees' devices.
- Implementasi USB Blocking dalam mencegah - USB blocking implementation to prevent the
pertukaran data bank dan antisipasi celah exchange of bank data and anticipate potential
masuknya virus dari media USB Pegawai. virus intrusions from employee USB drives.
- Implementasi EDR dan XDR untuk mengoptimal - EDR and XDR implementation to optimize incident
kan deteksi dan respon insiden pada tingkat endpoint. detection and response at the endpoint level.
- Integrasi Device Posturing ke berbagai macam - Device posturing integration with various IT tools
tools TI sebagai indikator pengamanan endpoint serves as an indicator that endpoint security
sudah memenuhi standar Bank sesuai dengan meets the Bank's standards, in accordance with
ketentuan dan best practice sebelum dapat regulations and best practices, before accessing
mengakses informasi perusahaan. company information.
2. Infrastructure (Server) Security 2. Infrastructure (Server) Security
- Melakukan testing hardening pada perangkat - Hardening testing on server devices to strengthen
server untuk memperkuat keamanan server dari server security from both internal and external
jaringan dalam maupun luar Bank. networks.
- Update patching OS endpoint dan Server untuk - Update endpoint and server OS patches to ensure
memastikan software telah ter-update sehingga software is up-to-date so viruses can be detected
virus dapat terdeteksi dan diblokir. and blocked.
- Implementasi Pengamanan AS400 sebagai - Implement AS400 security to protect the core
proteksi untuk core banking system. banking system.
3. Perimeter & Network Security 3. Perimeter & Network Security
- Implementasi Firewall serta Network Access - Implement a firewall and Network Access
Control (NAC) untuk menjaga keamanan Control (NAC) to maintain network security and
jaringan dan pembatasan akses ke server, serta restrict server access, and implement an Intrusion
implementasi Intrusion Prevention System (IPS) Prevention System (IPS) to intercept anything that
mencegat apa pun yang berhasil menembus manages to penetrate the firewall and enter the
firewall dan masuk ke dalam jaringan. network.
- Implementasi Network Segmentation untuk - Implement network segmentation to regulate
pengaturan akses jaringan sesuai dengan tujuan network access according to user objectives and
dan wewenang user. authorizations.
- Implementasi Web Security Assessment, - Implement a web security assessment. Previously,
sebelumnya Bank belum memiliki deteksi the bank did not have web server configuration
konfigurasi server web , dan belum memenuhi detection and did not meet existing security
standar security yang ada (OWAPS Top 10). standards (OWAPS Top 10).
- Implementasi Tools Attack Surface Management - Implement attack surface management tools
untuk melakukan proses pengawasan untuk to monitor all cyber threats, including risk
mengatasi segala ancaman siber mencakup assessments, security controls, and the steps
penilaian risiko, kontrol keamanan, dan langkah needed to map, protect, and mitigate the likelihood
diperlukan dalam memetakan, melindungi, dan of successful attacks.
mengurangi kemungkinan berhasilnya serangan.
- Implementasi tools anti DDoS & Web Application - Implement anti-DDoS tools and a web application
Firewall (WAF) untuk pengamanan aplikasi internet firewall (WAF) to protect internet-facing
facing dari serangan DDOS yang menyebabkan applications from DDoS attacks that flood traffic,
flooding traffic sehingga sistem tidak dapat diakses. making the system inaccessible.
4. Applications Security 4. Application Security
- Implementasi Vulnerability Assessment Tool untuk - Implementation of a Vulnerability Assessment
mengidentifikasi kerentanan dan risiko dalam Tool to identify vulnerabilities and risks in system
implementasi sistem. implementation.
- Melakukan Penetration Test, sebagai uji coba untuk - Penetration Testing, as a trial run to breach existing
menerobos sistem pengamanan yang ada, sesuai security systems, in accordance with predetermined
dengan batasan yang telah ditentukan sebelumnya. limitations.
- SAST dan DAST tools untuk pengamanan secured - SAST and DAST tools to secure the application
coding aplikasi yang akan diimplementasi. coding to be implemented.
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Teknologi Informasi
Information Technology
- Penggunaan Web Application Firewall (WAF) - Use of a Web Application Firewall (WAF) to protect
yang merupakan proteksi dan kontrol akses and control access to website-based applications.
terhadap aplikasi berbasis website.
- Implementasi Pengamanan Source Code Mobile - Implementation of Mobile Application Source Code
Application, untuk aplikasi lebih sulit untuk Security, for applications that are more difficult to
dipahami, direkayasa atau diubah sehingga source understand, engineer, or modify, so that the source
code tidak mudah dicuri atau dirusak, lebih aman code is less easily stolen or tampered with, and
tidak bisa disispkan code berbahaya (Obfuscation). more secure and cannot be inserted with malicious
code (obfuscation).
5. Identity & Access Management 5. Identity & Access Management
- Implementasi Active Directory (LAPS) sebagai - Implementation of Active Directory (LAPS) as an
konfigurasi Identity Management setiap user sebagai Identity Management configuration for each user to
standarisasi pengelolaan user access dan policy. standardize user access and policy management.
- Privilege Access Management untuk kontrol akses - Privilege Access Management to control access
dan otorisasi terhadap perangkat server, network, and authorization for server, network, and firewall
dan firewall. devices.
- Penerapan kontrol dual custodian untuk - Implementation of dual custodian controls
pengelolaan akun super user aplikasi, baik dari for managing application superuser accounts,
pembuatan password akun super user maupun including superuser account password creation
penyimpanannya. and storage.
- Penyimpanan informasi akun super user (user - Super user account information (user ID and
ID dan password) dimasukkan ke dalam amplop password) is stored in an envelope in a closed safe/
yang disimpan dalam brankas/kluis tertutup yang case locked with a physical key and a digital key.
dikunci dengan kunci fisik dan kunci digital.
6. Data Security 6. Data Security
- Implementasi Data Loss Prevention (DLP), untuk - Implementation of Data Loss Prevention (DLP),
pengaturan pendistribusian dokumen Bank sesuai to regulate the distribution of Bank documents
dengan level/klasifikasi data. according to data level/classification.
- Implementasi pengamanan data protection (Security - Implementation of data protection (Security AI)
AI) untuk data pribadi dan atau data nasabah Bank for personal data and/or Bank customer data in
sesuai ketentuan Regulator. accordance with Regulatory provisions.
C. Operations C. Operations
Pada area Operations, Bank memastikan kemampuan In the Operations area, the Bank ensures that the detection,
deteksi, respons, dan pemulihan terhadap insiden response, and recovery capabilities for cybersecurity
keamanan siber berjalan secara efektif dan terintegrasi. incidents are effective and integrated. The steps taken
Langkah-langkah yang dilakukan antara lain: include:
1. Security Operation Center (SOC) Cyber Drill 1. Security Operation Center (SOC) Cyber Drill
- Pelaksanaan simulasi pengujian real ke sistem - Implementation of real-world system testing
metode Adversarial Attack Simulation Exercise simulations using the Adversarial Attack
(AASE) dengan konsultan independen eksternal. Simulation Exercise (AASE) method with an
- Pelaksanaan pengujian Cyber Drill dengan metode external independent consultant.
Table-Top Exercise telah dilakukan melibatkan Top - Implementation of Cyber Drill testing using the
Management (Board of Directors) untuk simulasi Table-Top Exercise method has involved Top
mengetahui kesiapan Bank dalam mengidentifikasi Management (Board of Directors) to simulate the
dan menghentikan serangan atau merespons dengan Bank's readiness to identify and stop attacks or
cepat dan efektif dari insiden siber yang terjadi. respond quickly and effectively to cyber incidents.
2. Security Operation Center (SOC) Security Information 2. Security Operation Center (SOC) Security Information
and Event Management (SIEM) untuk Detect & and Event Management (SIEM) for Detect & Response
Response
- Internal Threat: mendeteksi dan melakukan - Internal Threat: Detects and protects against
proteksi dengan response blocking terhadap attacks originating from the internet with response
serangan yang berasal dari internet. blocking.
- External Threat: mendeteksi serangan dan - External Threat: Detects and protects against
melakukan proteksi dengan response blocking attacks originating from the internet, such as
terhadap serangan yang berasal, seperti ransomware and phishing emails.
ransomware dan phishing email.
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PT Bank Mandiri Taspen
- Threat Intelligence: security tools yang digunakan - Threat Intelligence: Security tools used to collect
untuk mengumpulkan data dan informasi dari data and information from the internet, including
internet termasuk dark web terkait dengan aktivitas the dark web, related to suspicious activity and
mencurigakan dan ancaman siber bagi organisasi. cyber threats to the organization.
3. Back-Up & Recovery Plan 3. Backup & Recovery Plan
- Hot Site: adalah dalam hal terjadi bencana yang - Hot Site: In the event of a disaster that threatens
dapat mengancam kelangsungan operasional the continuity of banking operations, servers and
perbankan maka terdapat penyedian server dan infrastructure are provided as backup for critical
infrastruktur sebagai back up aplikasi critical. applications.
- Warm Site: adalah dalam hal terjadi bencana yang - Warm Site: In the event of a disaster that threatens
dapat mengancam kelangsungan operasional the continuity of banking operations, servers and
perbankan maka terdapat penyedian server dan infrastructure are provided as backup for moderate
infrastruktur sebagai back up aplikasi moderate. applications.
- Back up dilakukan pengamanan dengan Sandbox - Backup is secured using Sandbox and real-time
dan realtime dengan Rubrik. Untuk memastikan with Rubrik. To ensure IT reliability and readiness in
keandalan dan kesiapan TI pada saat terjadi the event of disasters and other unforeseen events,
bencana dan hal yang tidak diinginkan lainnya, a Disaster Recovery Plan trial has been conducted
telah dilaksanakan uji coba atas Rencana for all very critical and critical applications.
Pemulihan Bencana (disaster recovery plan) untuk
seluruh aplikasi very critical dan critical.
Sinergi antara pilar Governance & Awareness, Protection dan The synergy between the Governance & Awareness, Protection,
Operations memungkinkan Bank Mandiri Taspen untuk tidak and Operations pillars enables Bank Mandiri Taspen not only
hanya mencegah terjadinya ancaman, tetapi juga memastikan to prevent threats but also to ensure optimal preparedness to
kesiapan dalam menghadapi dan memulihkan kondisi secara face and recover from them. With full management support, the
optimal. Dengan dukungan penuh dari manajemen serta implementation of best practices and regulatory compliance,
penerapan praktik terbaik dan kepatuhan terhadap regulasi, the Bank remains committed to maintaining customer trust and
Bank terus berkomitmen menjaga kepercayaan nasabah dan supporting sustainable business growth in the digital era.
mendukung pertumbuhan bisnis yang berkelanjutan di era digital.
Struktur Pengelola Teknologi Informasi
Information Technology Management Structure
IT & Digital
Chief Information
IT Planning & Digital
IT Operations Security Officer
Development Transformation
(CISO)
Organisasi Pengelola TI Bank Mandiri Taspen di bawah The IT Management Organization at Bank Mandiri Taspen,
Direktorat IT & Digital terdiri dari Divisi IT Planning & under the Directorate of IT & Digital, consists of the following
Development, Divisi IT Operations, Divisi Chief Information divisions: IT Planning & Development Division, IT Operations
Security Officer (CISO), dan Unit Digital Transformation. Division, Chief Information Security Officer (CISO) Division, and
Digital Transformation Unit.
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Teknologi Informasi
Information Technology
Rencana Kerja Teknologi Informasi 2026
Information Technology Work Plan 2026
Dalam upaya memperkuat daya saing dan menciptakan nilai In an effort to strengthen competitiveness and create long-
jangka panjang bagi pemegang saham, Bank Mandiri Taspen term value for shareholders, Bank Mandiri Taspen has updated
telah melakukan pembaruan Information Technology Strategic its Information Technology Strategic Planning (ITSP) for the
Planning (ITSP) untuk periode 2026 – 2030. 2026–2030 period.
Rencana Strategis IT 2026–2030
Dikurasi dengan identitas BMTP Corporate Planning dan diselaraskan dengan BMRI STI framework
IT Strategic Plan 2026–2030
Curated in alignment with Bank Mandiri Taspen’s Corporate Planning identity
and harmonized with the Strategic IT (STI) framework of Bank Mandiri.
RSTI
IT Excellence untuk memperkuat ekosistem Bank pensiunan
Visi RSTI dan mengakselerasi diversifikasi melalui transformasi digital
IT Excellence to strengthen the Bank’s pension ecosystem and accelerate
diversification through digital transformation.
Fokus Utama / Key Focus
LEAD Pension Product &
Diversification
MOVIN Experience
Bank as a Service
& eChannel
Information Security
IT Business Enabler
RAS (Reliable,
Available, Data Analytic & AI Business Support
RISE Scalable)
Pondasi / Foundation
Governance & New Ways of Work
CARE People
Gambar 4 Strategic House ITSP 2026 – 2030 / Figure 4. ITSP Strategic House 2026 – 2030
ITSP ini dirancang untuk mencapai visi IT Excellence yang This ITSP is designed to achieve the IT Excellence vision, which
berfokus pada optimalisasi ekosistem layanan bagi segmen focuses on optimizing the service ecosystem for the pension
pensiunan serta akselerasi diversifikasi pendapatan melalui segment and accelerating revenue diversification through the
pemanfaatan teknologi digital. Selain itu, ITSP ini mencerminkan use of digital technology. Furthermore, this ITSP reflects the
komitmen Bank dalam mengintegrasikan transformasi digital Bank's commitment to integrating digital transformation as a
sebagai salah satu pendorong utama pertumbuhan bisnis yang key driver of sustainable business growth.
berkelanjutan.
Sebagai bagian dari implementasi ITSP 2026 – 2030, Bank As part of the implementation of the 2026-2030 ITSP, Bank
Mandiri Taspen menetapkan rencana kerja teknologi informasi Mandiri Taspen has established a 2026 information technology
tahun 2026 yang berfokus pada eksekusi inisiatif prioritas work plan that focuses on the execution of priority initiatives in
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PT Bank Mandiri Taspen sesuai roadmap strategis. Rencana ini memastikan bahwa accordance with the strategic roadmap. This plan ensures that investasi teknologi memiliki keterkaitan langsung dengan technology investments are directly linked to value creation penciptaan nilai melalui peningkatan pendapatan, efisiensi through increased revenue, cost efficiency, and strengthening biaya, serta penguatan kapabilitas jangka panjang. long-term capabilities. Inisiatif yang dijalankan diklasifikasikan dalam kerangka The initiatives implemented are classified within a strategic strategic house yang terdiri dari tiga pilar utama, yaitu Fokus house framework consisting of three main pillars: Main Business Utama Bisnis, IT Business Enabler, dan Pondasi. Pilar Fokus Focus, IT Business Enabler, and Foundation. The Main Business Utama Bisnis diarahkan untuk mendorong pertumbuhan dan Focus pillar is directed at driving growth and improving service peningkatan kualitas layanan, IT Business Enabler berperan quality, IT Business Enabler plays a role in increasing efficiency dalam meningkatkan efisiensi dan kecepatan eksekusi, and speed of execution, while the Foundation pillar ensures sementara Pilar Pondasi memastikan keandalan, keamanan, operational reliability, security, and sustainability. dan keberlanjutan operasional. Dengan pendekatan tersebut, rencana kerja TI 2026 diharapkan With this approach, the 2026 IT work plan is expected to dapat memperkuat produktivitas, mengoptimalkan biaya strengthen productivity, optimize operational costs, and support operasional, serta mendukung penciptaan nilai jangka panjang the creation of sustainable long-term value for shareholders. yang berkelanjutan bagi pemegang saham. 2025 Annual Report 475
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Corporate
Governance
2025 Annual Report 477
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Corporate Governance
Corporate Governance
Pencapaian dalam Penerapan Tata Kelola Perusahaan
Achievements in the Implementation of Corporate Governance
Bank telah mengikuti kegiatan CGPI dengan hasil penilaian dengan score
91.02 meningkat dari periode sebelumnya sebesar 90.60.
The Bank participated in the Corporate Governance Perception Index (CGPI) assessment,
achieving a score of 91.02, an increase from 90.60 in the previous period.
Dasar Penerapan Tata Kelola Perusahaan
The Bases of Corporate Governance Implementation
Penerapan corporate governance pada Bank Mandiri Taspen The implementation of corporate governance in Bank Mandiri
senantiasa mengacu pada peraturan perundang-undangan Taspen always refers to the applicable laws and regulations.
yang berlaku. Dasar penerapan corporate governance di Bank The foundations for implementing corporate governance at
Mandiri Taspen adalah sebagai berikut: Bank Mandiri Taspen are as follows:
1. Undang-Undang Republik Indonesia No. 10 tahun 1998 1. Law of the Republic of Indonesia No. 10 of 1998 concerning
tentang perubahan atas Undang-Undang No. 7 tahun Amendment to Law No. 7 of 1992 concerning Banking.
1992 tentang Perbankan.
2. Undang-Undang Republik Indonesia No. 40 tahun 2007 2. Law of the Republic of Indonesia No. 40 of 2007 concerning
tentang Perseroan Terbatas. Limited Liability Companies.
3. Peraturan Otoritas Jasa Keuangan No. 17 tahun 2023 3. Financial Authority Service Regulation No. 17 of 2023 on
tentang Penerapan Tata Kelola bagi Bank Umum dan Surat the Implementation of Governance for Commercial Banks
Edaran Otoritas Jasa Keuangan No. 14/SEOJK.03/2025 and OJK Circular Letter No. 13/SEOJK.03/2017 on the
tentang Penerapan Tata Kelola bagi Bank Umum. Implementation of Governance for Commercial Banks.
4. Peraturan Otoritas Jasa Keuangan No. 17/POJK.03/2014 4. Financial Authority Service Regulation No. 17/
tentang Penerapan Manajemen Risiko Terintegrasi bagi POJK.03/2014 concerning The Implementation of
Konglomerasi Keuangan. Integrated Risk Management for Financial Conglomerates.
5. Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2014 5. Financial Authority Service Regulation No. 18/
tentang Penerapan Tata Kelola Terintegrasi bagi POJK.03/2014 concerning Implementation of Integrated
Konglomerasi Keuangan. Good Corporate Governance for Financial Conglomerates.
6. Peraturan Otoritas Jasa Keuangan No. 21/POJK.04/2015 6. Financial Authority Service Regulation No. 21/
tentang Penerapan Pedoman Tata Kelola Perusahaan POJK.04/2015 concerning Implementation of Public
Terbuka. Company Governance Guidelines.
7. Peraturan Otoritas Jasa Keuangan No.4/POJK.03/2016 7. Financial Authority Service Regulation No.4/ POJK.03/2016
tentang Penilaian Tingkat Kesehatan Bank Umum. concerning Assessment of the Soundness of Commercial
Banks.
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PT Bank Mandiri Taspen
Selain ketentuan yang diharuskan dari berbagai aturan In addition to the required provisions from various laws and
perundang-undangan di atas, Perseroan juga mendasarkan regulations above, the Company also bases the following GCG
pada pedoman-pedoman implementasi GCG sebagai berikut. implementation guidelines.
1. Prinsip-prinsip Corporate Governance yang dikembangkan 1. Corporate Governance Principles developed by the
oleh Organization for Economic Cooperation and Organization for Economic Cooperation and Development
Development (OECD). (OECD).
2. ASEAN Corporate Governance Scorecard. 2. ASEAN Corporate Governance Scorecard.
3. Pedoman Umum Governansi Korporat Indonesia yang 3. Indonesian GCG Guidelines developed by the Committee
dikembangkan oleh Komite Nasional Kebijakan Governance National Governance Policy (KNKG).
(KNKG).
4. Principles for Enhancing Corporate Governance yang 4. Principles for Enhancing Corporate Governance issued by
diterbitkan oleh Basel Committee on Banking Supervision. the Basel Committee on Banking Supervision.
Struktur dan Mekanisme Tata Kelola Perusahaan
Corporate Governance Structure and Mechanism
Struktur Organ Perusahaan Company Organ Structure
Berdasarkan Undang-Undang Republik Indonesia Nomor Based on the Law of the Republic of Indonesia Number
40 tahun 2007 tentang Perseroan Terbatas (UU PT), Organ 40 of 2007 concerning Limited Liability Companies, Organ
Perseroan terdiri dari Rapat Umum Pemegang Saham (RUPS), of Company consists of Extraordinary general meeting of
Dewan Komisaris dan Direksi. Sistem kepengurusan menganut Shareholders (GMS), Board of Commissioners and Board of
sistem dua badan (two tier system), yaitu Dewan Komisaris Directors. The management system applies the two tier system,
dan Direksi, yang memiliki wewenang dan tanggung jawab namely Board of Commissioners and Board of Directors, which
yang jelas sesuai fungsinya masing-masing sebagaimana have clear authority and responsibility in accordance with their
diamanahkan dalam anggaran dasar dan peraturan perundang- respective functions as mandated in the Articles of Association
undangan. Perseroan juga memiliki organ penunjang baik di and Laws and Regulations. The Company also has supporting
bawah Dewan Komisaris dan Direksi dalam rangka mendukung organs under the Board of Commissioners and Board of
efektivitas tugas dan tanggung jawab Organ Utama. Directors in order to support the effectiveness of the Main
Organ’s duties and responsibilities.
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Corporate Governance
Corporate Governance
Struktur Organ Bank Mandiri Taspen disajikan dalam bagan di The organizational Structure of the Company is shown in the
bawah ini. scheme below.
RUPS
GMS
Tranparency
Check and
Dewan Komisaris Balance Direksi
Board of Commissioners Board of Directors
Accountability Komite Audit Sekretaris Perusahaan
Audit Committee Corporate Secretary
Good Corporate Sustainability
Komite Pemantau Risiko
Risk Monitoring Committee
Responsibility
Vision and Mission
Komite Remunerasi & Nominasi
Visi dan Misi
Remuneration and Nomination Committee
Independency
Satuan Kerja Kepatuhan Komite Manajemen Risiko
Compliance Work Unit Risk Management Committee
Satuan Kerja Manajemen Risiko
ALCO
Risk Management Work Unit
Satuan Kerja Audit Internal Komite IT
Fairness Internal Audit IT Committee
Komite Kredit
Credit Committee
Komite Kebijakan Perkreditan
Credit Policy Committee
PEGAWAI / KARYAWAN NASABAH/PELANGGAN KOMUNITAS/MASYARAKAT
EMPLOYEES CUSTOMER COMMUNITY/SOCIETY
Governance Soft Structure Governance Soft Structure
Selain struktur Organ Perseroan, Bank Mandiri Taspen In addition to the Organizational Structure of Company, Bank
juga telah memiliki infrastruktur GCG yang merupakan Mandiri Taspen also has a GCG infrastructure in the form of
ketentuan-ketentuan yang telah ditetapkan oleh Direksi guna provisions set by the Board of Directors to implement GCG
mengimplementasikan prinsip-prinsip GCG pada seluruh principles at all levels of the organization. In its implementation,
jenjang organisasi. Dalam pelaksanaannya, Bank Mandiri Bank Mandiri Taspen has had various policies/ guidelines in
Taspen telah memiliki berbagai kebijakan/pedoman dalam carrying out its functions and duties called the Infrastructure
menjalankan fungsi dan tugasnya yang disebut dengan of Bank Governance. The objectives of constructing the
infrastruktur tata kelola Bank. Tujuan membangun infrastruktur Infrastructure of Bank Governance are as follows.
tata kelola Bank antara lain sebagai berikut.
1. Melengkapi kebijakan pendukung dalam penerapan GCG. 1. To complete the supporting policies in the implementation
2. Menjadi pedoman bagi Bank dalam menjalankan aktivitas of GCG.
sehari-hari sesuai dengan budaya (corporate culture) yang 2. To be guidelines for the Bank in carrying out daily activities
diharapkan. in accordance with the expected corporate culture.
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PT Bank Mandiri Taspen
3. Merupakan bentuk komitmen tertulis bagi seluruh jajaran 3. To be a form of written commitment for all levels and
dan tingkatan organisasi Bank dalam rangka meningkatkan positions of the Bank’s organization in order to improve the
disiplin dan tanggung jawab organ perusahaan dalam discipline and responsibility of company organs in order to
rangka menjaga kepentingan stakeholders sesuai dengan preserve the interests of stakeholders in accordance with
tanggung jawab masing-masing. their respective responsibilities.
Infrastruktur tata kelola Bank yang telah dimiliki oleh Bank The Infrastructure of Bank Governance that has been owned by
Mandiri Taspen antara lain adalah: Bank Mandiri Taspen includes:
1. Anggaran Dasar Bank Mandiri Taspen. 1. Articles of Association of Bank Mandiri Taspen.
2. Arsitektur Kebijakan Bank Mandiri Taspen. 2. Architecture of Policy of Bank Mandiri Taspen.
3. Pedoman dan Tata Tertib Kerja Dewan Komisaris. 3. Guidelines and Code of Conduct of Board of Commissioners.
4. Pedoman dan Tata Tertib Kerja Direksi. 4. Guidelines and Code of Conduct of Board of Directors.
5. Pedoman Tata Kelola Perusahaan. 5. Guidelines for Corporate Governance.
6. Piagam Komite Audit. 6. Charter of Audit Committee.
7. Piagam Komite Pemantau Risiko. 7. Charter of Audit Monitoring Committee.
8. Piagam Komite Remunerasi dan Nominasi. 8. Charter of Remuneration and Nomination Committee.
9. Code of Conduct. 9. Code of Conduct.
10. Kebijakan Bisnis yang terdiri dari Kebijakan Perkreditan dan 10. Business Policy consisting of Credit and Fund and Service
Kebijakan Dana dan Jasa. Policies.
11. Kebijakan Operasional dan Support yang terdiri dari 11. Operational and Support Policy consisting of Human
Kebijakan Sumber Daya Manusia, Kebijakan Akuntansi, Resource, Accounting, Procurement, Operational, and
Kebijakan Procurement, Kebijakan Operasional, dan Information Technology Policies.
Kebijakan Teknologi Informasi.
12. Kebijakan Pengendalian yang terdiri dari Kebijakan Internal 12. Control Policy consisting of Internal Audit, Compliance and
Audit, Kebijakan Kepatuhan dan Hukum, dan Kebijakan Legal, and Risk Management Policy.
Risk Management.
Mekanisme Tata Kelola Perusahaan Good Corporate Governance Mechanisms
Pemegang Saham Shareholders
Pemegang saham saham Bank Mandiri Taspen terdiri dari The shareholders of Bank Mandiri Taspen consist of 2 (two)
2 (dua) pemegang saham institusi dan 1 (satu) pemegang institutional shareholders and 1 (one) individual shareholder.
saham perorangan. Pemegang saham saham institusi Bank The shareholders of Bank Mandiri Taspen’s institutional shares
Mandiri Taspen yaitu PT Bank Mandiri (Persero) Tbk. dan are PT Bank Mandiri (Persero) Tbk and PT Taspen (Persero)
PT TASPEN (Persero) dengan kepemilikan saham masing- with share ownership above 25% each and both of them as
masing di atas 25% (dua puluh lima persen) dan keduanya the Controlling Shareholders (PSP) of Bank Mandiri Taspen.
merupakan Pemegang Saham Pengendali (PSP) Bank Mandiri The shares of Bank Mandiri Taspen are also owned by 1 (one)
Taspen. Saham Bank Mandiri Taspen juga dimiliki oleh 1 (satu) individual shareholder on behalf of Ida Bagus Made Putra
orang Pemegang Saham perorangan atas nama Ida Bagus Jandhana who owns shares under 5%.
Made Putra Jandhana yang memiliki saham di bawah 5%.
Hak Pemegang Saham Rights of Shareholders
Bank Mandiri Taspen memperlakukan pemegang saham sesuai The company treats shareholders in accordance with the
dengan ketentuan yang berlaku serta menjamin bahwa setiap applicable provisions and guarantees that each shareholder gets
pemegang saham mendapatkan perlakuan yang wajar serta reasonable treatment and can use their rights in line with the
dapat menggunakan hak-haknya sejalan dengan Anggaran Articles of Association and the applicable laws and regulations.
Dasar dan peraturan perundang-undangan yang berlaku. The rights of shareholders provided by the company as well as
Adapun hak-hak pemegang saham yang diberikan perusahaan guaranteed by law are as follows:
dan dijamin oleh undang-undang antara lain sebagai berikut:
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1. Memperoleh laporan mengenai kondisi keuangan Bank 1. The right to obtain reports on the Bank’s financial condition
secara tepat waktu; in a timely manner;
2. Hak untuk menghadiri, menyampaikan pendapat, dan 2. The right to attend, express opinions, and vote at the
memberikan suara dalam RUPS berdasarkan satu saham; General Meeting of Shareholders (GMS) on a one share–
one vote basis;
3. Setiap Pemegang Saham memiliki hak 1 (satu) suara/ 3. Each Shareholder holds one (1) vote per share;
saham;
4. Mendapatkan penjelasan prosedur voting sebelum RUPS 4. The right to receive an explanation of voting procedures
dimulai; prior to the commencement of the GMS;
5. Mekanisme voting dilakukan dengan metode polling; 5. The voting mechanism is conducted using a polling method;
6. Kesempatan untuk mengajukan agenda pada RUPS; 6. The right to propose agenda items at the GMS;
7. Kesempatan untuk memberikan kuasa kepada pihak lain 7. The right to grant a proxy to another party in the event the
apabila pemegang saham berhalangan hadir dalam RUPS; shareholder is unable to attend the GMS;
8. Mengungkapkan praktik-praktik untuk mendorong 8. Disclosure of practices to encourage Shareholder
keterlibatan Pemegang Saham di luar RUPS; engagement outside the GMS;
9. Bertanya untuk setiap pembahasan agenda dan setiap 9. The right to raise questions for each agenda discussion and
putusan agenda RUPS; decision at the GMS;
10. Kesempatan untuk memberikan suara setuju, tidak setuju, 10. The right to cast votes in favor, against, or abstain on each
atau abstain pada setiap usulan putusan agenda RUPS; proposed GMS resolution;
11. Hak untuk memperoleh informasi mengenai perusahaan 11. The right to obtain information regarding the Company in a
secara tepat waktu, benar, dan teratur, kecuali hal-hal yang timely, accurate, and regular manner, except for confidential
bersifat rahasia; matters;
12. Hak untuk menerima bagian dari keuntungan Perusahaan 12. The right to receive a portion of the Company’s profits
yang diperuntukan bagi Pemegang Saham dalam bentuk allocated to Shareholders in the form of dividends and
dividen dan pembagian keuntungan lainnya, sebanding other profit distributions, in proportion to the number of
dengan jumlah saham yang dimiliki. Pengaturan dividen shares owned. Dividend arrangements are governed by the
diatur dalam Kebijakan Akuntansi; Accounting Policy;
13 Hak untuk memperoleh penjelasan lengkap dan informasi 13. The right to obtain comprehensive explanations and
yang akurat mengenai prosedur yang harus dipenuhi accurate information regarding procedures related to the
berkenaan dengan penyelenggaraan RUPS. conduct of the GMS;
14. Penyelesaian jika pemegang saham tidak setuju terhadap 14. Mechanisms for resolution in the event that shareholders do
aktivitas dan aksi korporasi Bank; not agree with the Bank’s activities and corporate actions;
15. Melaksanakan rencana penanganan permasalahan 15. Implementation of plans for handling financial difficulties
keuangan dan/atau penguatan modal Bank. and/or strengthening the Bank’s capital.
Perlakuan yang Sama Terhadap Pemegang Saham Equal Treatment of Shareholders
Dengan mengacu pada ketentuan peraturan perundangan With reference to the provisions of laws and regulations,
Bank senantiasa mengedepankan asas kesetaraan bagi the bank always prioritises the principle of equality for all
seluruh pemegang saham (mayoritas dan minoritas). Komitmen shareholders (majority or minority). This commitment is
tersebut tercermin antara lain dalam peraturan internal yang reflected, among others in the internal regulations outlined
dituangkan dalam Arsitektur Kebijakan Bank Mandiri Taspen, in the Bank Mandiri Taspen Policy Architecture, which
yang mengatur bahwa setiap pemegang saham mempunyai stipulates that every shareholder has the same right to obtain
hak yang sama untuk mendapatkan keterbukaan informasi dari information disclosure from the bank, including information on
Bank, antara lain informasi tentang kinerja Perseroan, informasi the company’s performance, financial information and other
keuangan dan informasi lainnya yang dibutuhkan oleh seluruh information required by all shareholders.
pemegang saham.
Selain itu perlakuan yang sama terhadap pemegang saham In addition, equal treatment of shareholders is also reflected in
juga tercermin dalam pelaksanaan RUPS Perseroan. Setiap the implementation of the company’s GMS. Each shareholder
pemegang saham mempunyai hak untuk mengajukan usulan has the right to propose the agenda of the GMS to the company
mata acara RUPS kepada Perseroan dengan memperhatikan by taking the number of votes owned into account.
jumlah suara yang dimiliki.
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Rapat Umum Pemegang Saham General Meeting of Shareholders
Rapat Umum Pemegang Saham (RUPS) merupakan organ The General Meeting of Shareholders (GMS) is the highest
tertinggi dalam Perseroan yang memiliki kewenangan eksklusif organ in the Company, which has exclusive authority which
yang tidak diberikan kepada Direksi dan Dewan Komisaris is not given to the Board of Directors and the Board of
sesuai dengan anggaran dasar dan peraturan perundang- Commissioners under the articles of association and the
undangan yang berlaku. Forum RUPS merupakan forum prevailing laws and regulations. The GMS forum is critical. In
yang sangat penting. Dalam RUPS, para pemegang saham the GMS, the shareholders have the central authority to obtain
memiliki kewenangan utama untuk memperoleh keterangan- information regarding the Company, both from the Board of
keterangan mengenai Perseroan, baik dari Direksi maupun Directors and the Commissioners. This information is the basis
Dewan Komisaris. Keterangan-keterangan tersebut merupakan for the GMS to formulate the Company’s strategic steps general
landasan bagi RUPS untuk mengambil kebijakan dalam guidelines in making decisions as a legal entity. The GMS is
menyusun langkah strategis Perseroan, pijakan-pijakan umum also a forum for evaluating the performance of all aspects of
dalam mengambil keputusan sebagai sebuah badan hukum. the Company’s operations, including social and environmental
RUPS juga merupakan forum evaluasi kinerja seluruh aspek activities.
operasional Perseroan termasuk kegiatan sosial maupun
lingkungan.
Rapat Umum Pemegang Saham dalam Perseroan terdiri dari; The General Meeting of Shareholders in the Company consists of;
a. Rapat Umum Pemegang Saham Tahunan. a. Annual General Meeting of Shareholders.
b. Rapat Umum Pemegang Saham lainnya, yang dalam b. Another General Meeti ng of Shareholders, which in the
Anggaran Dasar disebut juga Rapat Umum Pemegang Articles of Association is also called the Extraordinary
Saham Luar Biasa. General Meeting of Shareholders.
Dengan agenda yang dibahas dalam RUPS yaitu: With the agenda discussed at the GMS as follows:
1. Direksi menyampaikan: 1. The Board of Directors conveyed:
a. Laporan Tahunan yang telah ditelaah oleh Dewan a. Annual Report that has been reviewed by the Board of
Komisaris untuk mendapat persetujuan RUPS; Commissioners for approval by the GMS;
b. Laporan keuangan untuk mendapat persetujuan RUPS. b. Financial report for approval by the GMS.
Persetujuan Laporan Tahunan, termasuk pengesahan Approval of the Annual Report, including the ratification
Laporan Keuangan dan Laporan tugas pengawasan oleh of the Financial Statements and the Report in supervisory
Dewan Komisaris, oleh RUPS Tahunan berarti memberikan duties by the Board of Commissioners, by the Annual GMS
pelunasan dan pembebasan tanggung jawab sepenuhnya means granting full release and discharge to the members of
kepada anggota Direksi dan Dewan Komisaris atas the Board of Directors and the Board of Commissioners for
pengurusan dan pengawasan yang telah dijalankan selama the management and supervision that have been carried out
tahun buku yang lalu, sejauh tindakan tersebut tercermin during the past fiscal year, to the extent that such actions are
dalam Laporan Tahunan dan Laporan Keuangan. reflected in the Annual Report and Financial Statements.
2. Ditetapkan penggunaan laba, jika Perseroan mempunyai 2. It will be considered as the use of profit if the company has
saldo laba yang positif. a positive balance of profit.
Penggunaan laba tersebut dapat dibagi menurut cara The use of profit can be divided according to the method of
penggunaannya yang ditentukan oleh RUPS, antara lain use determined by the GMS, among others as dividents to
sebagai dividen kepada Pemegang Saham, untuk membentuk shareholders to form a mandatory reserve of up to 20% of
cadangan wajib sampai 20% dari jumlah modal ditempatkan the total issued and paid-up capital and only used to cover
dan disetor dan hanya dipergunakan untuk menutup kerugian losses that are not met by other reserves and as retained
yang tidak dipenuhi oleh cadangan lain serta sebagai laba earnings to increase the company’s capital.
ditahan untuk menambah permodalan Perseroan.
3. Diputuskan mata acara RUPS lainnya yang telah diajukan 3. Resolved other GMS agenda items that have been duly
sebagaimana mestinya dengan memperhatikan peraturan submitted with due observance of the prevailing laws and
perundang-undangan yang berlaku dan ketentuan regulations and the provisions of the Articles of Association.
Anggaran Dasar. Mata acara lain seperti perubahan Other agenda items such as amendments to the Articles of
Anggaran Dasar, perubahan Direksi dan Dewan Komisaris Association, changes to the Board of Directors and Board of
usulan Akuntan Publik dan Kantor Akuntan Publik untuk Commissioners, proposals for a Public Accountant and Public
mengaudit Laporan Keuangan Perseroan untuk Tahun Accounting Firm to audit the company’s Financial Statements
Buku Yang Berakhir pada tanggal 31 Desember di Tahun for the Financial Year Ending on December 31 in the following
Buku periode berikutnya, penetapan gaji/honorarium, Financial Year period, determination of salaries/honorarium,
tantiem, tunjangan dan fasilitas untuk Direksi dan Dewan bonuses, allowances and facilities for the Board of Directors
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Komisaris dan keputusan lainnya dalam batasan yang and Board of Commissioners and other decisions within the
ditentukan dalam ketentuan peraturan perundangan dan limits specified in the provisions of laws and regulations and
Anggaran Dasar Perseroan. the company’s Articles of Association.
Proses Penyelenggaraan RUPS The Process of Implementing a GMS
dan Pemungutan Suara and Voting
Rapat Umum Pemegang Saham diadakan di tempat The General Meeting of Shareholders shall be held in the location
kedudukan Perseroan atau di tempat Perseroan melakukan of the Company. Summons are made no later than 14 (fourteen)
kegiatan usahanya dalam wilayah negara Republik Indonesia. days before the date of the General Meeting of Shareholders
Pemanggilan dilakukan paling lambat 14 (empat belas) hari held without taking into account the date of summons and
sebelum tanggal Rapat Umum Pemegang Saham diadakan of the General Meeting of Shareholders. At the time of the
dengan tidak memperhitungkan tanggal pemanggilan dan summons for the GMS, an explanation has been conveyed for
tanggal Rapat Umum Pemegang Saham diadakan. Pada saat each agenda that will be approved by the Shareholders. The
pemanggilan RUPS telah disampaikan penjelasan untuk tiap- General Meeting of Shareholders can be held if the attendance
tiap agenda yang akan mendapat persetujuan Pemegang quorum as required by the Law on Limited Liability Companies
Saham. Rapat Umum Pemegang Saham dapat dilangsungkan has been met. The General Meeting of Shareholders can be held
apabila kuorum kehadiran sebagaimana disyaratkan dalam if the quorum has met the requirements stipulated by the Law
Undang-Undang tentang Perseroan Terbatas telah terpenuhi. concerning Limited Liability Companies The general meeting
Rapat Umum Pemegang Saham dapat mengambil keputusan of Shareholders can make decisions based on the amicable
berdasarkan musyawarah untuk mufakat atau berdasarkan discussion or the number of votes issued at the Extraordinary
suara setuju dari jumlah suara yang dikeluarkan dalam Rapat general meeting of Shareholders as stipulated in the Law
Umum Pemegang Saham sebagaimana ditentukan dalam concerning Limited Liability Companies.
Undang-Undang tentang Perseroan Terbatas.
Selain itu dengan memperhatikan Pasal 91 Undang-Undang No. In addition, considering Article 91 of Law no. 40 of 2007 related
40 Tahun 2007 tentang Perseroan Terbatas menyatakan bahwa to Limited Liability Companies stated that Shareholders might
Pemegang Saham dapat juga mengambil keputusan mengikat also make binding decisions outside the GMS provided that all
di luar RUPS dengan syarat semua pemegang saham dengan shareholders with voting rights agreed in writing by signing the
hak suara menyetujui secara tertulis dengan menandatangani proposal in question. Such resolutions are binding ones that
usul yang bersangkutan. Keputusan yang demikian merupakan have the same legal force as the resolutions of the GMS.
keputusan yang mengikat yaitu mempunyai kekuatan hukum
yang sama dengan keputusan RUPS.
Pada saat pemanggilan RUPS telah disampaikan penjelasan untuk At the time of the invitation to the GMS, an explanation has
tiap-tiap agenda yang akan mendapat persetujuan Pemegang been submitted for each agenda that will be approved by the
Saham. Sebelum pelaksanaan RUPS Perseroan menjelaskan tata shareholders. Prior to the implementation of the GMS, the
cara pemungutan suara. Setelah RUPS selesai maka risalah RUPS Company explained the voting procedures. After the GMS is
mencatat pertanyaan atau tanggapan Pemegang Saham. Dalam completed, the minutes of the GMS record the Shareholders’
risalah RUPS juga disampaikan hasil pemungutan suara bagi yang questions or responses. The minutes of the GMS also conveyed the
menyetujui, tidak menyetujui (dissenting) dan abstain. voting results for those who approved, dissented and abstained.
Pelaksanaan RUPS Tahunan 2025 The Implementation of 2025 Annual GMS
dan Realisasinya and its Realization
Dilaksanakan secara sirkuler dengan dokumen Keputusan Sirkuler ditandatangani oleh seluruh Pemegang Saham
Pelaksanaan tanggal 30 Juni 2025.
Implementation Conducted through a circular resolution, with the Circular Resolution document signed by all Shareholders on
30 June 2025.
Keputusan Sirkuler Pemegang Saham di bawah tangan untuk Pelaksanaan RUPS Luar Biasa telah diaktakan dengan
akta Pernyataan Keputusan Sirkuler Pemegang Saham PT Bank Mandiri Taspen No. 5 tanggal 25 Mei 2025 yang dibuat
di hadapan Notaris Zulkifli Harahap, SH dan Hasil Keputusan Sirkuler Pemegang Saham telah tersebut dilaporkan
Hasil RUPS
kepada Otoritas Jasa Keuangan.
Results of the The Circular Resolution of Shareholders executed privately for the Extraordinary General Meeting of Shareholders
GMS (EGMS) was notarized under Deed of Statement of Circular Resolution of Shareholders of PT Bank Mandiri Taspen No.
5 dated May 25, 2025, drawn up before Notary Zulkifli Harahap. The results of the Circular Resolution of Shareholders
were subsequently reported to the Otoritas Jasa Keuangan.
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Keputusan dan Realisasi RUPS Tahunan 2025 Decision and Realization of The 2025 Annual GMS
Agenda Pertama First Agenda
Persetujuan Laporan Tahunan dan Laporan Tugas Pengawasan Approval of the Annual Report and the Board of Commissioners’
Dewan Komisaris serta Pengesahan Laporan Keuangan Perseroan Supervisory Report, and ratification of the Company’s Financial
untuk Tahun Buku yang berakhir pada tanggal 31 Desember 2024 Statements for the financial year ended 31 December 2024, including
termasuk memberikan pembebasan dan pelunasan tanggung jawab the granting of full release and discharge (volledig acquit et de
sepenuhnya (Volledig Acquit Et De Charge) terhadap seluruh anggota charge) to all members of the Board of Directors and the Board of
Direksi dan anggota Dewan Komisaris Perseroan sehubungan dengan Commissioners in respect of the management and supervision of the
pengurusan dan pengawasan perseroan yang telah dijalankan selama Company carried out during the financial year ended 31 December
Tahun Buku yang berakhir pada tanggal 31 Desember 2024, sepanjang 2024, to the extent that such activities are reflected in the Annual
aktivitas tersebut tercermin dalam Laporan Tahunan. Report.
Keputusan: Resolution:
1. Menyetujui Laporan Tahunan Perseroan termasuk Laporan Tugas 1. Approved the Company’s Annual Report, including the Board of
Pengawasan Dewan Komisaris Perseroan untuk tahun buku yang Commissioners’ Supervisory Report for the financial year ended 31
berakhir pada tanggal 31 Desember 2024 dan mengesahkan December 2024, and ratified the Company’s Financial Statements
Laporan Keuangan Perseroan untuk tahun buku yang berakhir for the financial year ended 31 December 2024, which were
pada tanggal 31 Desember 2024 yang telah diaudit oleh Kantor audited by Public Accounting Firm Purwantono, Sungkoro & Surja
Akuntan Publik Purwantono, Sungkoro & Surja (a member of Firm (a member firm of Ernst & Young Global Limited), with an opinion of
Ernst & Young Global Limited), dengan opini “menyajikan secara “fairly presented, in all material respects,” as stated in Report No.
wajar, dalam semua hal yang material” sebagaimana dinyatakan 00039/2.1032/AU.1/07/0242-2/1/II/2025 dated 4 February 2025.
dalam laporan Nomor 00039/2.1032/AU.1/07/0242-2/1/II/2025
tanggal 4 Februari 2025.
2. Atas disetujuinya Laporan Tahunan Perseroan termasuk Laporan 2. Upon the approval of the Annual Report, including the Board of
Tugas Pengawasan Dewan Komisaris Perseroan untuk tahun buku Commissioners’ Supervisory Report for the financial year ended
yang berakhir pada tanggal 31 Desember 2024 serta disahkannya 31 December 2024, and the ratification of the Company’s Financial
Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada Statements for the same period, the Circular Resolution granted full
tanggal 31 Desember 2024, maka Keputusan Sirkuler memberikan release and discharge (volledig acquit et de charge) to all members
pembebasan dan pelunasan tanggung jawab sepenuhnya (volledig of the Board of Directors and the Board of Commissioners in respect
acquit et de charge) terhadap seluruh anggota Direksi dan Dewan of the management and supervision of the Company conducted
Komisaris sehubungan dengan pengurusan dan pengawasan during the financial year ended 31 December 2024, insofar as
Perseroan yang telah dijalankan, selama tahun buku yang berakhir such actions do not constitute criminal acts and are reflected in the
pada tanggal 31 Desember 2024, sejauh tindakan tersebut bukan Annual Report and Financial Statements for the said financial year.
merupakan tindakan pidana dan tindakan tersebut tercermin
dalam Laporan Tahunan dan Laporan Keuangan untuk tahun buku
yang berakhir pada tanggal 31 Desember 2024.
3. Pembebasan dan pelunasan tanggung jawab sepenuhnya (volledig 3. The full release and discharge (volledig acquit et de charge) was
acquit et de charge) juga diberikan kepada: also granted to:
a. Bapak Judhi Budi Wirjanto yang menjabat sebagai Direktur a. Mr. Judhi Budi Wirjanto, who served as Director of the Company
Perseroan sejak tanggal 1 Januari 2024 sampai dengan tanggal from 1 January 2024 to 27 June 2024;
27 Juni 2024;
b. Bapak Atta Alva Wanggai yang menjabat sebagai Direktur b. Mr. Atta Alva Wanggai, who served as Director of the Company
Perseroan sejak tanggal 1 Januari 2024 sampai dengan tanggal from 1 January 2024 to 23 January 2024.
23 Januari 2024
Status: Terealisasi Status: Realized
Agenda Kedua Second Agenda
Persetujuan penggunaan Laba Bersih Perseroan untuk tahun buku Approval of the appropriation of the Company’s Net Profit for the
yang berakhir pada tanggal 31 desember 2024. financial year ended 31 December 2024.
Keputusan: Resolution:
1. Menyetujui dan menetapkan penggunaan laba bersih Perseroan 1. Approved and determined the appropriation of the Company’s
untuk tahun buku 2024 sebesar Rp1.577.550.241.054,- (satu net profit for the financial year 2024 amounting to IDR
triliun lima ratus tujuh puluh tujuh miliar lima ratus lima puluh juta 1,577,550,241,054 (one trillion five hundred seventy-seven billion
dua ratus empat puluh satu ribu lima puluh empat rupiah) yaitu five hundred fifty million two hundred forty-one thousand fifty-
sebagai berikut: four rupiah), as follows:
a. Sejumlah 10,00% dari Laba Bersih Perseroan atau sebesar a. 10.00% of the net profit, or IDR 157,755,024,105 (one hundred
Rp157.755.024.105,- (seratus lima puluh tujuh miliar tujuh fifty-seven billion seven hundred fifty-five million twenty-four
ratus lima puluh lima juta dua puluh empat ribu seratus lima thousand one hundred five rupiah), was distributed as cash
rupiah) dibagikan sebagai dividen tunai kepada Para Pemegang dividends to the Shareholders.
Saham.
b. Sejumlah 90,00% dari Laba Bersih Perseroan atau sebesar b. 90.00% of the net profit, or IDR 1,419,795,216,949 (one trillion
Rp1.419.795.216.949,- (satu triliun empat ratus sembilan belas four hundred nineteen billion seven hundred ninety-five million
miliar tujuh ratus sembilan puluh lima juta dua ratus enam belas two hundred sixteen thousand nine hundred forty-nine rupiah),
ribu sembilan ratus empat puluh sembilan rupiah) ditetapkan was allocated as retained earnings.
sebagai laba ditahan
2. Memberikan wewenang dan kuasa kepada Direksi untuk mengatur 2. Authorized and empowered the Board of Directors to regulate the
tata cara alokasi laba bersih Perseroan tersebut di atas, sesuai procedures for the allocation of the Company’s net profit as stated
dengan peraturan perundang-undangan yang berlaku. above in accordance with prevailing laws and regulations.
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Status: Butir a dan c sudah terealisasi sedangkan butir b sudah Status: Item a and c have been realized, while item b has been recorded
dilakukan pencatatan kewajiban Dividen pada pembukuan Bank dan as a dividend liability in the Bank’s books and the payment will be
pembayaran akan dilakukan pada akhir semester II 2025. made at the end of Semester II 2025.
Agenda Ketiga Third Agenda
Persetujuan penunjukan kantor Akuntan publik dan Akuntan publik Approval of the appointment of the Public Accounting Firm and Public
untuk mengaudit Laporan Keuangan Perseroan untuk tahun buku yang Accountant to audit the Company’s Financial Statements for the
akan berakhir pada tanggal 31 Desember 2025 serta penetapan biaya/ financial year ending 31 December 2025, including the determination
honorariumnya. of the audit fees/honorarium.
Keputusan: Resolution:
1. Menetapkan Kantor Akuntan Publik Purwantono, Sungkoro & Surja 1. Appointed Public Accounting Firm Purwantono, Sungkoro &
(a member of Firm Ernst & Young Global Limited) dan Akuntan Surja (a member firm of Ernst & Young Global Limited) and Public
Publik Yovita untuk mengaudit Laporan Keuangan Perseroan untuk Accountant Yovita to audit the Company’s Financial Statements for
tahun buku yang berakhir pada tanggal 31 Desember 2025. the financial year ending 31 December 2025.
2. Memberikan wewenang dan kuasa kepada Dewan Komisaris untuk 2. Authorized and empowered the Board of Commissioners to
menetapkan honorarium dan persyaratan lainnya bagi Kantor determine the audit fee/honorarium and other terms and conditions
Akuntan Publik dan Akuntan Publik tersebut, serta menetapkan for the said Public Accounting Firm and Public Accountant, and
Kantor Akuntan Publik dan/atau Akuntan Publik pengganti dalam to appoint a replacement Public Accounting Firm and/or Public
hal Kantor Akuntan Publik Purwantono, Sungkoro & Surja (a Accountant in the event that Purwantono, Sungkoro & Surja
member of Firm Ernst & Young Global Limited) dan/atau Akuntan (a member firm of Ernst & Young Global Limited) and/or Public
Publik Yovita karena sebab apapun tidak dapat menyelesaikan Accountant Yovita are unable, for any reason, to complete the audit
proses audit Laporan Keuangan Perseroan untuk tahun buku of the Company’s Financial Statements for the financial year ending
yang berakhir pada tanggal 31 Desember 2025. Apabila terdapat 31 December 2025. In the event of any change of Public Accounting
pergantian Kantor Akuntan Publik dan/atau Akuntan Publik, Firm and/or Public Accountant, the Board of Commissioners shall
Dewan Komisaris memberikan laporan ke Pemegang Saham. report such change to the Shareholders.
Status: Terealisasi Status: Realized
Agenda Keempat Fourth Agenda
Penetapan tantiem bagi anggota Direksi dan Dewan Komisaris Approval of the determination of tantiem for members of the Board
perseroan untuk tahun buku yang berakhir pada 31 Desember 2024 of Directors and the Board of Commissioners for the financial year
serta penetapan gaji anggota Direksi dan honorarium anggota Dewan ended 31 December 2024, as well as the determination of salaries for
Komisaris dan pemberian fasilitas, benefit dan/atau tunjangan lainnya members of the Board of Directors, honorarium for members of the
untuk tahun buku 2025. Board of Commissioners, and the provision of facilities, benefits, and/
or other allowances for the financial year 2025.
Keputusan: Resolution:
Memberikan wewenang dan kuasa kepada Dewan Komisaris Authorized and empowered the Board of Commissioners of the
Perseroan dengan terlebih dahulu mendapat persetujuan Pemegang Company, subject to prior approval from the Majority Shareholder
Saham Mayoritas dan diketahui oleh Pemegang Saham Pengendali and with acknowledgment of the other Controlling Shareholders, to
lainnya untuk menetapkan: determine:
1. Tantiem atas kinerja anggota Direksi dan Dewan Komisaris untuk 1. The tantiem for the performance of members of the Board of
tahun buku yang berakhir pada tanggal 31 Desember 2024. Directors and the Board of Commissioners for the financial year
ended 31 December 2024.
2. Gaji anggota Direksi dan honorarium anggota Dewan Komisaris 2. The salaries of members of the Board of Directors, honorarium
dan pemberian fasilitas, benefit dan/atau tunjangan lainnya untuk of members of the Board of Commissioners, and the provision of
tahun buku 2025. facilities, benefits, and/or other allowances for the financial year
2025.
Status: Terealisasi Status: Realized
Agenda Kelima Fifth Agenda
Persetujuan perubahan susunan anggota Direksi dan Dewan Komisaris Approval of the changes in the composition of the Company’s Board of
Perseroan. Directors and Board of Commissioners.
Keputusan: Resolution:
Menetapkan untuk mengangkat kembali Ibu Hendrika Nora Osloi Reappointed Ms. Hendrika Nora Osloi Sinaga as Commissioner of the
Sinaga sebagai Komisaris Perseroan terhitung sejak tanggal Company effective as of the date of this Circular Resolution and until the
Keputusan Sirkuler ini dan berakhir pada penutupan Rapat Umum closing of the 3rd Annual General Meeting of Shareholders following
Pemegang Saham Tahunan yang ke-3 (tiga) sejak pengangkatannya her appointment, which will be held in 2028, without prejudice to the
yang akan diselenggarakan pada tahun 2028, dengan tidak right of the General Meeting of Shareholders to dismiss her at any time.
mengurangi hak dari Rapat Umum Pemegang Saham untuk sewaktu-
waktu memberhentikannya.
Status: Terealisasi Status: Realized
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PT Bank Mandiri Taspen
Pelaksanaan RUPS Luar Biasa Tanggal Extraordinary General Meeting of Shareholders
30 Juni 2025 dan Realisasinya (EGMS) held on 30 June 2025 and its realization.
Dilaksanakan secara sirkuler dengan dokumen Keputusan Sirkuler ditandatangani oleh seluruh Pemegang Saham
Pelaksanaan
tanggal 30 Juni 2025.
Implementation Conducted by circular resolution, with the Circular Resolution document signed by all Shareholders on June 30, 2025.
Keputusan Sirkuler Pemegang Saham di bawah tangan untuk Pelaksanaan RUPS Tahunan telah diaktakan dengan
akta Pernyataan Keputusan Sirkuler Pemegang Saham PT Bank Mandiri Taspen No. 27 tanggal 30 Juni 2025 dan Akta
Nomor 28 tanggal 30 Juni 2025 yang dibuat di hadapan Notaris Zulkifli Harahap, SH dan Hasil Keputusan Sirkuler
Hasil RUPS
Pemegang Saham telah tersebut dilaporkan kepada Otoritas Jasa Keuangan.
Results of the The Circular Resolution of Shareholders executed privately for the Annual General Meeting of Shareholders (AGMS)
GMS was notarized under the Deed of Statement of Circular Resolution of Shareholders of PT Bank Mandiri Taspen No. 27
dated June 30, 2025 and Deed No. 28 dated June 30, 2025, drawn up before Notary Zulkifli Harahap. The results of the
Circular Resolution of Shareholders were subsequently reported to the Otoritas Jasa Keuangan.
Keputusan dan Realisasi RUPS Luar Biasa Tanggal Decisions and realization of the Extraordinary General
30 Juni 2025 Meeting of Shareholders held on 30 June 2025.
Agenda Pertama First Agenda
Persetujuan Rencana Aksi pemulihan (Recovery Plan) Approval of the Recovery Plan.
Keputusan: Resolution:
Menyetujui Rencana Aksi Pemulihan (Recovery Plan) Perseroan Approved the Company’s Recovery Plan as attached, which
sebagaimana terlampir yang merupakan rencana untuk mengatasi constitutes a plan to address potential financial issues that may arise
permasalahan keuangan yang mungkin terjadi di Perseroan. within the Company.
Status: Terealisasi Status: Realized
Agenda Kedua Second Agenda
Persetujuan Perubahan Anggaran Dasar Approval of Amendments to the Articles of Association.
Keputusan: Resolution:
1. Menyetujui perubahan Anggaran Dasar Perseroan pada Pasal 1. Approved the amendments to Article 3 of the Company’s Articles
3 mengenai Maksud dan Tujuan serta Kegiatan Usaha dengan of Association regarding the Purpose, Objectives, and Business
menyisipkan butir c pada Pasal 3 ayat (2), dan menyesuaikan butir Activities by inserting point c in Article 3 paragraph (2) and
selanjutnya sehingga Pasal 3 Anggaran Dasar Perseroan menjadi adjusting the subsequent points, so that Article 3 of the Articles of
sebagai berikut: Association of the Company reads as follows:
Maksud dan Tujuan serta Kegiatan Usaha Perseroan Purpose, Objectives, and Business Activities of the Company
Pasal 3 Article 3
a. Maksud dan tujuan dari Perseroan ialah melakukan usaha a. The purpose and objective of the Company is to conduct
dalam bidang perbankan sesuai dengan ketentuan perundang- business in the banking sector in accordance with prevailing
undangan yang berlaku. laws and regulations.
b. Untuk mencapai maksud dan tujuan tersebut di atas, Perseroan b. To achieve the above purpose and objectives, the Company
dapat melaksanakan kegiatan usaha sebagai berikut: may carry out the following business activities:
1) Menghimpun dana dari masyarakat dalam bentuk simpanan 1) Raising funds from the public in the form of demand deposits,
berupa giro, deposito berjangka, sertifikat deposito, tabungan, time deposits, certificates of deposit, savings, and/or other
dan/atau bentuk lainnya yang dipersamakan dengan itu; equivalent forms;
2) Memberikan kredit; 2) Granting credit;
3) Menyelenggarakan kegiatan jasa dalam sistem pembayaran; 3) Conducting payment system service activities;
4) Menerbitkan surat pengakuan hutang; 4) Issuing promissory notes;
5) Membeli, menjual atau menjamin atas risiko sendiri maupun 5) Buying, selling, or guaranteeing, for its own account or on
untuk kepentingan dan atas perintah nasabahnya: behalf and upon instruction of its customers:
• Surat-surat wesel termasuk wesel dan akseptasi • Bills of exchange, including drafts and bank acceptances
oleh bank yang masa berlakunya tidak lebih daripada with maturities not exceeding customary market
kebiasaan dalam perdagangan surat-surat dimaksud; practice;
• Surat pengakuan hutang dan kertas dagang lainnya • Promissory notes and other commercial papers with
yang masa berlakunya tidak lebih daripada kebiasaan maturities not exceeding customary market practice;
dalam perdagangan surat-surat dimaksud;
• Kertas perbendaharaan Negara dan surat jaminan • Government securities and government guarantee
pemerintah; instruments;
• Sertifikat Bank Indonesia (SBI); • Bank Indonesia Certificates (SBI);
• Obligasi; • Bonds;
• Surat dagang berjangka waktu sesuai dengan peraturan • Commercial papers with maturities in accordance with
perundang–undangan yang berlaku; prevailing laws and regulations;
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Corporate Governance
Corporate Governance
• Instrumen surat berharga lain yang berjangka waktu • Other securities instruments with maturities in
sesuai dengan peraturan perundang-undangan yang accordance with prevailing laws and regulations;
berlaku;
6) Memindahkan uang baik kepentingan sendiri maupun untuk 6) Transferring funds for its own interest or for customers;
kepentingan nasabah;
7) Menempatkan dana pada, meminjam dana dari, atau 7) Placing funds with, borrowing from, or lending to other
meminjamkan dana kepada Bank lain, baik dengan banks, whether by written instruments, telecommunication
menggunakan surat, sarana telekomunikasi, maupun means, or sight drafts, checks, or other instruments;
dengan wesel unjuk, cek atau sarana lainnya;
8) Menerima pembayaran dari tagihan atas surat berharga dan 8) Receiving payments from securities receivables and
melakukan perhitungan dengan atau antar pihak ketiga; conducting settlement with or between third parties;
9) Menyediakan tempat untuk menyimpan barang dan surat 9) Providing safe deposit services for valuables and securities;
berharga;
10) Melakukan kegiatan penitipan untuk kepentingan pihak lain 10) Conducting custodial activities for the benefit of third
berdasarkan suatu kontrak; parties based on contracts;
11) Melakukan penempatan dana dari nasabah kepada nasabah 11) Placing customer funds to other customers in the form of
lainnya dalam bentuk surat berharga yang tidak tercatat di unlisted securities;
bursa efek;
12) Melakukan kegiatan anjak piutang, usaha kartu kredit dan 12) Conducting factoring, credit card business, and trustee
kegiatan wali amanat; activities;
13) Melakukan kegiatan lain yang lazim dilakukan oleh 13) Conducting other banking activities commonly performed
bank sepanjang tidak bertentangan dengan peraturan by banks, insofar as not contrary to prevailing laws and
perundang-undangan yang berlaku; regulations.
c. Selain melakukan kegiatan usaha sebagaimana dimaksud c. In addition to the business activities referred to in paragraph (2),
dalam ayat 2 pasal ini, Perseroan dapat pula: the Company may also:
1) Melakukan kegiatan penyertaan modal pada bank atau 1) Conduct equity participation in banks or other financial
perusahaan lain dibidang keuangan seperti sewa guna institutions such as leasing companies, venture capital
usaha, modal ventura, perusahaan efek, asuransi, serta companies, securities companies, insurance companies,
lembaga kliring penyelesaian dan penyimpanan, dengan and clearing and settlement institutions, in accordance with
memenuhi ketentuan yang ditetapkan oleh pihak yang applicable regulations;
berwenang;
2) Melakukan kegiatan penyertaan modal sementara untuk 2) Conduct temporary equity participation to resolve credit
mengatasi akibat kegagalan kredit, dengan syarat harus failure, subject to applicable regulations and with mandatory
menarik kembali penyertaannya, dengan memenuhi divestment;
ketentuan yang ditetapkan oleh pihak yang berwenang;
3) Membeli agunan, baik sebagian maupun semua, melalui 3) Acquire collateral, in whole or in part, through auction
pelelangan atau dengan cara lain dalam hal debitur tidak or other means in the event of debtor default, with the
memenuhi kewajibannya kepada bank, dengan ketentuan obligation to promptly liquidate such collateral.
agunan yang dibeli tersebut wajib dicairkan secepatnya
2. Menyetujui untuk memberikan kewenangan kepada anggota 2. Granted authority to members of the Board of Directors, individually
Direksi Perseroan baik sendiri-sendiri maupun bersama-sama or jointly, to:
untuk:
a. Menyatakan kembali perubahan Pasal 3 ayat (2) Anggaran a. Restate the amendments to Article 3 paragraph (2) of the
Dasar Perseroan yang telah disetujui pada keputusan butir Articles of Association as approved above and to compile and
1 di atas dan juga untuk menyusun dan menyajikan kembali consolidate the entire Articles of Association into a Notarial
seluruh pasal-pasal Anggaran Dasar Perseroan, sebagaimana Deed in accordance with prevailing laws and regulations;
terlampir dalam Lampiran Keputusan Sirkuler ini, menjadi satu
Akta Notaris sesuai dengan ketentuan perundang-undangan
yang berlaku.
b. Mengajukan permohonan kepada Menteri Hukum Republik b. Submit applications to the Minister of Law of the Republic
Indonesia untuk mendapatkan persetujuan dan/atau tanda of Indonesia for approval and/or acknowledgment of the
penerimaan pemberitahuan perubahan Anggaran Dasar amendments to the Articles of Association, and to perform
kepada Menteri Hukum Republik Indonesia maupun instansi all necessary actions in accordance with applicable laws and
lainnya, serta melakukan segala tindakan yang diperlukan regulations.
sesuai dengan ketentuan perundang-undangan yang berlaku.
Status: Terealisasi Status: Realized
Pelaksanaan RUPS Luar Biasa Tanggal Extraordinary General Meeting of Shareholders
25 September 2025 dan Realisasinya held on 25 September 2025 and its realization.
Dilaksanakan secara sirkuler dengan dokumen Keputusan Sirkuler ditandatangani oleh seluruh Pemegang Saham
Pelaksanaan tanggal 25 September 2025.
Implementation Conducted through a circular resolution, with the Circular Resolution document signed by all Shareholders on
25 September 2025.
Keputusan Sirkuler Pemegang Saham di bawah tangan untuk Pelaksanaan RUPS Luar Biasa telah diaktakan dengan
akta Pernyataan Keputusan Sirkuler Pemegang Saham PT Bank Mandiri Taspen No. 18 tanggal 25 September 2025
yang dibuat di hadapan Notaris Zulkifli Harahap, SH dan Hasil Keputusan Sirkuler Pemegang Saham telah tersebut
Hasil RUPS
dilaporkan kepada Otoritas Jasa Keuangan.
Results of the The Circular Resolution of Shareholders executed privately for the Extraordinary General Meeting of Shareholders
GMS (EGMS) was notarized under the Deed of Statement of Circular Resolution of Shareholders of PT Bank Mandiri Taspen
No. 18 dated September 25, 2025, drawn up before Notary Zulkifli Harahap. The results of the Circular Resolution of
Shareholders were subsequently reported to the Otoritas Jasa Keuangan.
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Keputusan dan Realisasi RUPS Luar Biasa Tanggal Decisions and realization of the Extraordinary General
25 September 2025 Meeting of Shareholders held on 25 September 2025.
Agenda Agenda
Persetujuan Perubahan Susunan Anggota Direksi dan Dewan Approval of changes to the composition of the Company’s Board of
Komisaris Perseroan Directors and Board of Commissioners.
Keputusan: Resolution:
1. Menyetujui untuk menerima pengunduran diri Bapak Elmamber 1. Approved the acceptance of the resignation of Mr. Elmamber
Petamu Sinaga dari jabatannya sebagai Direktur Utama Perseroan Petamu Sinaga from his position as President Director of the
terhitung efektif sejak tanggal 27 Juni 2025 disertai dengan Company, effective as of 27 June 2025, with appreciation for his
ucapan terima kasih atas sumbangan tenaga dan pemikirannya contributions and services during his tenure as President Director
selama menjabat sebagai Direktur Utama Perseroan. of the Company.
2. Menyetujui pemberhentian dengan hormat Ibu Hendrika Nora Osloi 2. Approved the honorable dismissal of Ms. Hendrika Nora Osloi
Sinaga dari jabatannya sebagai Komisaris Perseroan terhitung Sinaga from her position as Commissioner of the Company, effective
efektif sejak Tanggal Keputusan Sirkuler ini disertai dengan ucapan as of the date of this Circular Resolution, with appreciation for her
terima kasih atas sumbangan tenaga dan pemikirannya selama contributions and services during her tenure as Commissioner of
menjabat sebagai Komisaris Perseroan. the Company.
3. Menyatakan bahwa terhitung sejak Tanggal Keputusan Sirkuler ini, 3. Declared that, effective as of the date of this Circular Resolution,
susunan Dewan Komisaris dan Direksi Perseroan menjadi sebagai the composition of the Company’s Board of Commissioners and
berikut: Board of Directors is as follows:
No. Nama Jabatan No. Name Position
Dewan Komisaris Board of Commissioners
1 Mustaslimah Komisaris Utama 1 Mustaslimah President Commissioner
2 Vacant Komisaris 2 Vacant Commissioner
3 Suhajar Diantoro* Komisaris 3 Suhajar Diantoro* Commissioner
4 Boedi Armanto Komisaris Independen 4 Boedi Armanto Independent Commissioner
*berlaku efektif setelah yang bersangkutan mendapat persetujuan dari Otoritas *effective upon receipt of approval from the Financial Services Authority (OJK)
Jasa Keuangan atas penilaian kemampuan dan kepatutan (fit and proper test). following the fit and proper test assessment of the respective individual.
No. Nama Jabatan No. Name Position
Direksi Board of Directors
1 Vacant Direktur Utama 1 Vacant President Director
2 Maswar Purnama Direktur 2 Maswar Purnama Director
Direktur Compliance & Director of Compliance &
3 Resi Lora 3 Resi Lora
Control Control
4 Widi Nugroho Direktur 4 Widi Nugroho Director
5 Putu Apriyanto Direktur 5 Putu Apriyanto Director
Status: Terealisasi Status: Realized
Pelaksanaan RUPS Luar Biasa Tanggal Extraordinary General Meeting of Shareholders
4 Desember 2025 dan Realisasinya held on December 4, 2025 and its realization.
Dilaksanakan secara sirkuler dengan dokumen Keputusan Sirkuler ditandatangani oleh seluruh Pemegang Saham
Pelaksanaan tanggal 4 Desember 2025.
Implementation Conducted through a circular resolution, with the Circular Resolution document signed by all Shareholders on December
4, 2025.
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Keputusan Sirkuler Pemegang Saham di bawah tangan untuk Pelaksanaan RUPS Luar Biasa telah diaktakan dengan
akta Pernyataan Keputusan Sirkuler Pemegang Saham PT Bank Mandiri Taspen No. 25 tanggal 18 Desember 2025
yang dibuat di hadapan Notaris Zulkifli Harahap, SH dan Hasil Keputusan Sirkuler Pemegang Saham telah tersebut
Hasil RUPS
dilaporkan kepada Otoritas Jasa Keuangan.
Results of the The Circular Resolution of Shareholders executed privately for the Extraordinary General Meeting of Shareholders
GMS (EGMS) was notarized under the Deed of Statement of Circular Resolution of Shareholders of PT Bank Mandiri Taspen
No. 25 dated December 18, 2025, drawn up before Notary Zulkifli Harahap. The results of the Circular Resolution of
Shareholders were subsequently reported to the Otoritas Jasa Keuangan.
Keputusan dan Realisasi RUPS Luar Biasa Tanggal Decisions and realization of the Extraordinary General
4 Desember 2025 Meeting of Shareholders held on December 4, 2025
Agenda Agenda
Perubahan Susunan Anggota Direksi dan Dewan Komisaris Perseroan. Changes to the composition of the Company’s Board of Directors and
Board of Commissioners.
Keputusan: Resolution:
1. Menyetujui pemberhentian dengan hormat Bapak Maswar 1. Approved the honorable dismissal of Mr. Maswar Purnama from
Purnama dari jabatannya sebagai Direktur Perseroan terhitung his position as Director of the Company, effective as of the date of
efektif sejak Tanggal Keputusan Sirkuler ini disertai dengan ucapan this Circular Resolution, with appreciation for his contributions and
terima kasih atas sumbangan tenaga dan pemikirannya selama services during his tenure as Director of the Company.
menjabat sebagai Direktur Perseroan.
2. Menyetujui pemberhentian dengan hormat Bapak Widi Nugroho 2. Approved the honorable dismissal of Mr. Widi Nugroho from his
dari jabatannya sebagai Direktur Perseroan terhitung efektif sejak position as Director of the Company, effective as of the date of this
Tanggal Keputusan Sirkuler ini disertai dengan ucapan terima Circular Resolution, with appreciation for his contributions and
kasih atas sumbangan tenaga dan pemikirannya selama menjabat services during his tenure as Director of the Company.
sebagai Direktur Perseroan.
3. Menyetujui pemberhentian dengan hormat Bapak Putu Apriyanto 3. Approved the honorable dismissal of Mr. Putu Apriyanto from his
dari jabatannya sebagai Direktur Perseroan terhitung efektif sejak position as Director of the Company, effective as of the date of this
Tanggal Keputusan Sirkuler ini disertai dengan ucapan terima Circular Resolution, with appreciation for his contributions and
kasih atas sumbangan tenaga dan pemikirannya selama menjabat services during his tenure as Director of the Company.
sebagai Direktur Perseroan.
4. Menyetujui pemberhentian dengan hormat Ibu Resi Lora dari 4. Approved the honorable dismissal of Ms. Resi Lora from her position
jabatannya sebagai Direktur Compliance & Control Perseroan as Director of Compliance & Control of the Company, effective as
terhitung efektif sejak Tanggal Keputusan Sirkuler ini disertai of the date of this Circular Resolution, with appreciation for her
dengan ucapan terima kasih atas sumbangan tenaga dan contributions and services during her tenure as Director of the
pemikirannya selama menjabat sebagai Direktur Perseroan. Company.
5. Menyetujui pemberhentian dengan hormat Ibu Mustaslimah dari 5. Approved the honorable dismissal of Ms. Mustaslimah from her
jabatannya sebagai Komisaris Utama Perseroan terhitung efektif position as President Commissioner of the Company, effective
sejak Tanggal Keputusan Sirkuler ini disertai dengan ucapan terima as of the date of this Circular Resolution, with appreciation for
kasih atas sumbangan tenaga dan pemikirannya selama menjabat her contributions and services during her tenure as President
sebagai Komisaris Utama Perseroan. Commissioner of the Company.
6. Menyetujui pengangkatan Bapak Panji Irawan sebagai Direktur Utama 6. Approved the appointment of Mr. Panji Irawan as President
Perseroan terhitung efektif sejak Tanggal Keputusan Sirkuler dan Director of the Company, effective as of the date of this Circular
berakhir pada penutupan Rapat Umum Pemegang Saham Tahunan Resolution and until the closing of the 3rd Annual General
yang ke-3 (tiga) sejak pengangkatannya, yang akan diselenggarakan Meeting of Shareholders following his appointment, to be held
pada tahun 2028 (dua ribu dua puluh delapan), dengan tidak in 2028, without prejudice to the right of the General Meeting of
mengurangi hak dari Rapat Umum Pemegang Saham untuk sewaktu- Shareholders to dismiss him at any time in accordance with the
waktu memberhentikan sesuai Anggaran Dasar Perseroan. Company’s Articles of Association.
7. Menyetujui pengangkatan Bapak Rudi As Aturridha sebagai 7. Approved the appointment of Mr. Rudi As Aturridha as Vice
Wakil Direktur Utama Perseroan terhitung efektif sejak President Director of the Company, effective as of the date of this
Tanggal Keputusan Sirkuler dan berakhir pada penutupan Circular Resolution and until the closing of the 3rd Annual General
Rapat Umum Pemegang Saham Tahunan yang ke-3 (tiga) sejak Meeting of Shareholders following his appointment, to be held
pengangkatannya, yang akan diselenggarakan pada tahun in 2028, without prejudice to the right of the General Meeting of
2028 (dua ribu dua puluh delapan), dengan tidak mengurangi Shareholders to dismiss him at any time in accordance with the
hak dari Rapat Umum Pemegang Saham untuk sewaktu-waktu Company’s Articles of Association.
memberhentikan sesuai Anggaran Dasar Perseroan.
8. Menyetujui pengangkatan Bapak Mahrauza Purnaditya sebagai 8. Approved the appointment of Mr. Mahrauza Purnaditya as Director
Direktur Perseroan terhitung efektif sejak Tanggal Keputusan of the Company, effective as of the date of this Circular Resolution
Sirkuler dan berakhir pada penutupan Rapat Umum Pemegang and until the closing of the 3rd Annual General Meeting of
Saham Tahunan yang ke-3 (tiga) sejak pengangkatannya, yang akan Shareholders following his appointment, to be held in 2028, without
diselenggarakan pada tahun 2028 (dua ribu dua puluh delapan), prejudice to the right of the General Meeting of Shareholders to
dengan tidak mengurangi hak dari Rapat Umum Pemegang Saham dismiss him at any time in accordance with the Company’s Articles
untuk sewaktu-waktu memberhentikan sesuai Anggaran Dasar of Association.
Perseroan.
9. Menyetujui pengangkatan Bapak Henrisa Yunan Lubis sebagai 9. Approved the appointment of Mr. Henrisa Yunan Lubis as Director of
Direktur Perseroan terhitung efektif sejak Tanggal Keputusan the Company, effective as of the date of this Circular Resolution and
Sirkuler dan berakhir pada penutupan Rapat Umum Pemegang until the closing of the 3rd Annual General Meeting of Shareholders
Saham Tahunan yang ke-3 (tiga) sejak pengangkatannya, yang akan following his appointment, to be held in 2028, without prejudice to
diselenggarakan pada tahun 2028 (dua ribu dua puluh delapan), the right of the General Meeting of Shareholders to dismiss him at
dengan tidak mengurangi hak dari Rapat Umum Pemegang Saham any time in accordance with the Company’s Articles of Association.
untuk sewaktu-waktu memberhentikan sesuai Anggaran Dasar
Perseroan.
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10. Menyetujui pengangkatan Ibu Rima Cahyani sebagai Direktur 10. Approved the appointment of Ms. Rima Cahyani as Director of the
Perseroan terhitung efektif sejak Tanggal Keputusan Sirkuler Company, effective as of the date of this Circular Resolution and
dan berakhir pada penutupan Rapat Umum Pemegang Saham until the closing of the 3rd Annual General Meeting of Shareholders
Tahunan yang ke-3 (tiga) sejak pengangkatannya, yang akan following her appointment, to be held in 2028, without prejudice to
diselenggarakan pada tahun 2028 (dua ribu dua puluh delapan), the right of the General Meeting of Shareholders to dismiss her at
dengan tidak mengurangi hak dari Rapat Umum Pemegang Saham any time in accordance with the Company’s Articles of Association.
untuk sewaktu-waktu memberhentikan sesuai Anggaran Dasar
Perseroan.
11. Menyetujui pengangkatan Bapak Rio Lanasier sebagai Direktur 11. Approved the appointment of Mr. Rio Lanasier as Director of
Compliance & Human Resource Perseroan terhitung efektif Compliance & Human Resources of the Company, effective as
sejak Tanggal Keputusan Sirkuler dan berakhir pada penutupan of the date of this Circular Resolution and until the closing of
Rapat Umum Pemegang Saham Tahunan yang ke-3 (tiga) sejak the 3rd Annual General Meeting of Shareholders following his
pengangkatannya, yang akan diselenggarakan pada tahun appointment, to be held in 2028, without prejudice to the right of
2028 (dua ribu dua puluh delapan), dengan tidak mengurangi the General Meeting of Shareholders to dismiss him at any time in
hak dari Rapat Umum Pemegang Saham untuk sewaktu-waktu accordance with the Company’s Articles of Association.
memberhentikan sesuai Anggaran Dasar Perseroan.
12. Menyetujui pengangkatan Ibu Rizky Olyvia Nasution sebagai 12. Approved the appointment of Ms. Rizky Olyvia Nasution as
Direktur Perseroan terhitung efektif sejak Tanggal Keputusan Director of the Company, effective as of the date of this Circular
Sirkuler dan berakhir pada penutupan Rapat Umum Pemegang Resolution and until the closing of the 3rd Annual General
Saham Tahunan yang ke-3 (tiga) sejak pengangkatannya, yang akan Meeting of Shareholders following her appointment, to be held
diselenggarakan pada tahun 2028 (dua ribu dua puluh delapan), in 2028, without prejudice to the right of the General Meeting of
dengan tidak mengurangi hak dari Rapat Umum Pemegang Saham Shareholders to dismiss her at any time in accordance with the
untuk sewaktu-waktu memberhentikan sesuai Anggaran Dasar Company’s Articles of Association.
Perseroan.
13. Menyetujui pengangkatan Bapak Noer Fajrieansyah sebagai 13. Approved the appointment of Mr. Noer Fajrieansyah as Director of
Direktur Perseroan terhitung efektif sejak Tanggal Keputusan the Company, effective as of the date of this Circular Resolution and
Sirkuler dan berakhir pada penutupan Rapat Umum Pemegang until the closing of the 3rd Annual General Meeting of Shareholders
Saham Tahunan yang ke-3 (tiga) sejak pengangkatannya, yang akan following his appointment, to be held in 2028, without prejudice to
diselenggarakan pada tahun 2028 (dua ribu dua puluh delapan), the right of the General Meeting of Shareholders to dismiss him at
dengan tidak mengurangi hak dari Rapat Umum Pemegang Saham any time in accordance with the Company’s Articles of Association.
untuk sewaktu-waktu memberhentikan sesuai Anggaran Dasar
Perseroan.
14. Menyetujui pengangkatan Bapak Junaidi Hisom sebagai Komisaris 14. Approved the appointment of Mr. Junaidi Hisom as President
Utama merangkap Komisaris Independen Perseroan terhitung Commissioner concurrently Independent Commissioner of the
efektif sejak Tanggal Keputusan Sirkuler dan berakhir pada Company, effective as of the date of this Circular Resolution and
penutupan Rapat Umum Pemegang Saham Tahunan yang ke-3 until the closing of the 3rd Annual General Meeting of Shareholders
(tiga) sejak pengangkatannya, yang akan diselenggarakan pada following his appointment, to be held in 2028, without prejudice to
tahun 2028 (dua ribu dua puluh delapan), dengan tidak mengurangi the right of the General Meeting of Shareholders to dismiss him at
hak dari Rapat Umum Pemegang Saham untuk sewaktu-waktu any time in accordance with the Company’s Articles of Association.
memberhentikan sesuai Anggaran Dasar Perseroan.
15. Menyetujui pengangkatan Bapak Prasetio sebagai Komisaris 15. Approved the appointment of Mr. Prasetio as Independent
Independen Perseroan terhitung efektif sejak Tanggal Keputusan Commissioner of the Company, effective as of the date of this
Sirkuler dan berakhir pada penutupan Rapat Umum Pemegang Circular Resolution and until the closing of the 3rd Annual General
Saham Tahunan yang ke-3 (tiga) sejak pengangkatannya, yang akan Meeting of Shareholders following his appointment, to be held
diselenggarakan pada tahun 2028 (dua ribu dua puluh delapan), in 2028, without prejudice to the right of the General Meeting of
dengan tidak mengurangi hak dari Rapat Umum Pemegang Saham Shareholders to dismiss him at any time in accordance with the
untuk sewaktu-waktu memberhentikan sesuai Anggaran Dasar Company’s Articles of Association.
Perseroan.
16. Menyetujui pengangkatan Bapak Marjana sebagai Komisaris 16. Approved the appointment of Mr. Marjana as Independent
Independen Perseroan terhitung efektif sejak Tanggal Keputusan Commissioner of the Company, effective as of the date of this
Sirkuler dan berakhir pada penutupan Rapat Umum Pemegang Circular Resolution and until the closing of the 3rd Annual General
Saham Tahunan yang ke-3 (tiga) sejak pengangkatannya, yang akan Meeting of Shareholders following his appointment, to be held
diselenggarakan pada tahun 2028 (dua ribu dua puluh delapan), in 2028, without prejudice to the right of the General Meeting of
dengan tidak mengurangi hak dari Rapat Umum Pemegang Saham Shareholders to dismiss him at any time in accordance with the
untuk sewaktu-waktu memberhentikan sesuai Anggaran Dasar Company’s Articles of Association.
Perseroan.
17. Menyetujui pengangkatan Ibu Suwartini sebagai Komisaris 17. Approved the appointment of Ms. Suwartini as Independent
Independen Perseroan terhitung efektif sejak Tanggal Keputusan Commissioner of the Company, effective as of the date of this
Sirkuler dan berakhir pada penutupan Rapat Umum Pemegang Circular Resolution and until the closing of the 3rd Annual General
Saham Tahunan yang ke-3 (tiga) sejak pengangkatannya, yang akan Meeting of Shareholders following her appointment, to be held
diselenggarakan pada tahun 2028 (dua ribu dua puluh delapan), in 2028, without prejudice to the right of the General Meeting of
dengan tidak mengurangi hak dari Rapat Umum Pemegang Saham Shareholders to dismiss her at any time in accordance with the
untuk sewaktu-waktu memberhentikan sesuai Anggaran Dasar Company’s Articles of Association..
Perseroan.
18. Menyetujui pengangkatan Bapak Edi Eko Cahyono sebagai 18. Approved the appointment of Mr. Edi Eko Cahyono as
Komisaris Perseroan terhitung efektif sejak Tanggal Keputusan Commissioner of the Company, effective as of the date of this
Sirkuler dan berakhir pada penutupan Rapat Umum Pemegang Circular Resolution and until the closing of the 3rd Annual General
Saham Tahunan yang ke-3 (tiga) sejak pengangkatannya, yang akan Meeting of Shareholders following his appointment, to be held
diselenggarakan pada tahun 2028 (dua ribu dua puluh delapan), in 2028, without prejudice to the right of the General Meeting of
dengan tidak mengurangi hak dari Rapat Umum Pemegang Saham Shareholders to dismiss him at any time in accordance with the
untuk sewaktu-waktu memberhentikan sesuai Anggaran Dasar Company’s Articles of Association.
Perseroan.
2025 Annual Report 491
Page 492
Corporate Governance
Corporate Governance
19. Menyatakan bahwa terhitung sejak Tanggal Keputusan Sirkuler ini, 19. Declared that, effective as of the date of this Circular Resolution,
susunan Dewan Komisaris dan Direksi Perseroan menjadi sebagai the composition of the Company’s Board of Commissioners and
berikut: Board of Directors is as follows:
No. Nama Jabatan No. Name Position
Dewan Komisaris Board of Commissioners
Komisaris Utama President Commissioner
1 Junaidi Hisom* merangkap Komisaris 1 Junaidi Hisom* concurrently Independent
Independen Commissioner
2 Boedi Armanto Komisaris Independen 2 Boedi Armanto Independent Commissioner
3 Suhajar Diantoro* Komisaris 3 Suhajar Diantoro* Commissioner
4 Prasetio* Komisaris Independen 4 Prasetio* Independent Commissioner
5 Marjana* Komisaris Independen 5 Marjana* Independent Commissioner
6 Suwartini* Komisaris Independen 6 Suwartini* Independent Commissioner
7 Edi Eko Cahyono* Komisaris 7 Edi Eko Cahyono* Commissioner
*Penetapan pengangkatan tersebut berlaku efektif sejak mendapatkan *The appointment shall be effective upon approval from the Financial Services
persetujuan dari Otoritas Jasa Keuangan atas penilaian kemampuan dan Authority (OJK) following the fit and proper test assessment.
kepatutan (fit and proper test).
No. Nama Jabatan No. Name Position
Direksi Board of Directors
1 Panji Irawan* Direktur Utama 1 Panji Irawan* President Director
2 Rudi As Aturridha* Wakil Direktur Utama 2 Rudi As Aturridha* Vice President Director
Direktur Compliance & Director of Compliance &
3 Rio Lanasier* 3 Rio Lanasier*
Human Resource Human Resources
4 Henrisa Yunan Lubis* Direktur 4 Henrisa Yunan Lubis* Director
5 Rima Cahyani* Direktur 5 Rima Cahyani* Director
6 Mahrauza Purnaditya* Direktur 6 Mahrauza Purnaditya* Director
7 Rizky Olyvia Nasution* Direktur 7 Rizky Olyvia Nasution* Director
8 Noer Fajrieansyah* Direktur 8 Noer Fajrieansyah* Director
*Penetapan pengangkatan tersebut berlaku efektif sejak mendapatkan *The appointment shall become effective upon approval from the Financial
persetujuan dari Otoritas Jasa Keuangan atas penilaian kemampuan dan Services Authority (OJK) following the fit and proper test (fit and proper test
kepatutan (fit and proper test). assessment).
Status: Terealisasi Status: Realized
Pelaksanaan RUPS Tahunan 2024 The Implementation of 2024 Annual GMS and
dan Realisasinya its Realization
Dilaksanakan secara sirkuler dengan dokumen Keputusan Sirkuler ditandatangani oleh seluruh Pemegang Saham
Pelaksanaan
tanggal 27 Juni 2024.
Implementation Implemented circularly with a Circular Decision signed by all Shareholders on June 27, 2024.
Keputusan Sirkuler Pemegang Saham di bawah tangan untuk Pelaksanaan RUPS Tahunan telah diaktakan dengan
akta Pernyataan Keputusan Sirkuler Pemegang Saham PT Bank Mandiri Taspen No. 17 tanggal 27 Juni 2024 dan
Akta Nomor 18 tanggal 27 Juni 2024 yang dibuat dihadapan Notaris Zulkifli Harahap, SH dan Hasil Keputusan Sirkuler
Hasil RUPS
Pemegang Saham telah tersebut dilaporkan kepada Otoritas Jasa Keuangan.
Results of the The Shareholders’ Circular Decision concerning the Annual GMS implementation was notarized under the deed of
GMS Circular Decision Statement of Shareholders of PT Bank Mandiri Taspen No. 17 dated June 27, 2024 and deeds number
17 and 18, dated June 27, 2024 by Notary Zulkifli Harahap, SH, and the results of the Circular Decision of Shareholders
were reported to the Financial Services Authority.
492 Laporan Tahunan 2025
Page 493
PT Bank Mandiri Taspen
Keputusan dan Realisasi RUPS Tahunan 2024 Decision and Realization of The 2024 Annual GMS
Agenda Pertama First Agenda
Persetujuan Laporan Tahunan dan Laporan Tugas Pengawasan Approval of the Annual Report, Board of Commissioners’ Supervisory
Dewan Komisaris Serta Pengesahan Laporan Keuangan Perseroan Report, and ratification of the Company’s Financial Statements for
Untuk Tahun Buku Yang Berakhir Pada Tanggal 31 Desember 2023 the year ending December 31, 2023, Including Granting Full Release
Termasuk Memberikan Pembebasan Dan Pelunasan Tanggung and Discharge (Volledig Acquit Et De Charge) to All Members of the
Jawab Sepenuhnya (Volledig Acquit Et De Charge) Terhadap Board of Directors and Members of the Board of Commissioners of the
Seluruh Anggota Direksi Dan Anggota Dewan Komisaris Perseroan Company in Connection with the Management and Supervision of the
Sehubungan Dengan Pengurusan Dan Pengawasan Perseroan yang Company that Have Been Carried Out During the Financial Year Ending
Telah Dijalankan Selama Tahun Buku Yang Berakhir Pada Tanggal on December 31, 2023, As Long As Such Activities Are Reflected in
31 Desember 2023, Sepanjang Aktivitas Tersebut Tercermin Dalam the Annual Report.
Laporan Tahunan.
Keputusan: Decision:
1. Menyetujui Laporan Tahunan Perseroan termasuk Laporan Tugas 1. To approve the Company’s Annual Report , which includes the
Pengawasan Dewan Komisaris Perseroan untuk tahun buku yang Supervisory Report from the Board of Commissioners, and
berakhir pada tanggal 31 Desember 2023 dan mengesahkan ratifying the Company’s Financial Statements for the financial
Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada year ending December 31, 2023 which have been audited by the
tanggal 31 Desember 2023 yang telah diaudit oleh Kantor Akuntan Public Accounting Firm Tanudiredja, Wibisana, Rintis & Rekan
Publik Tanudiredja, Wibisana, Rintis & Rekan (PwC Indonesia), (PwC Indonesia), with the opinion “Presenting Fairly, In All
dengan opini “MENYAJIKAN SECARA WAJAR, DALAM SEMUA Material Respects” as stated in the report Number 00029/2.1025/
HAL YANG MATERIAL” sebagaimana dinyatakan dalam laporan AU.1/07/0229-1/1/I/2024 dated January 31, 2024.
Nomor 00029/2.1025/AU.1/07/0229-1/1/I/2024 tanggal 31
Januari 2024.
2. Atas disetujuinya Laporan Tahunan Perseroan termasuk Laporan 2. Following the approval of the Company’s Annual Report including
Tugas Pengawasan Dewan Komisaris Perseroan untuk tahun buku the Board of Commissioners’ Supervisory Duties Report for FY
yang berakhir pada tanggal 31 Desember 2023 serta disahkannya 2023 and the ratification of the Company’s Financial Statements
Laporan Keuangan Perseroan untuk tahun buku yang berakhir for Fiscal Year 2022, this Circular Decision granted full release
pada tanggal 31 Desember 2022, maka Keputusan Sirkuler and discharge of responsibility (volledig acquit et de charge) to all
ini memberikan pembebasan dan pelunasan tanggung jawab members of the Board of Directors and Board of Commissioners
sepenuhnya (volledig acquit et de charge) terhadap seluruh anggota in connection with the management and supervision of the
Direksi dan Dewan Komisaris sehubungan dengan pengurusan dan Company that has been carried out, during the financial year
pengawasan Perseroan yang telah dijalankan, selama tahun buku ending on December 31, 2023, to the extent that such actions
yang berakhir pada tanggal 31 Desember 2023, sejauh tindakan did not constitute criminal acts and such actions were reflected in
tersebut bukan merupakan tindakan pidana dan tindakan tersebut the Annual Report and Financial Statements for the financial year
tercermin dalam Laporan Tahunan dan Laporan Keuangan untuk ending on December 31, 2023.
tahun buku yang berakhir pada tanggal 31 Desember 2023.
Status: Terealisasi Status: Realized
Agenda Kedua Second Agenda
Persetujuan Penggunaan Laba Bersih Perseroan Untuk Tahun Buku Approval of the Use of the Company’s Net Profit for the Fiscal Year
Yang Berakhir Pada Tanggal 31 Desember 2023. Ending December 31, 2023.
Keputusan: Decision:
1. Menyetujui dan menetapkan penggunaan laba bersih Perseroan 1. To approve and determine the allocation of the Company’s net profit
untuk Tahun Buku 2023 sebesar Rp1.409.403.831.063,- (satu for the 2023 Fiscal Year amounting to IDR 1,409,403,831,063,-
triliun empat ratus sembilan miliar empat ratus tiga juta delapan (one trillion four hundred nine billion four hundred three million
ratus tiga puluh satu ribu enam puluh tiga rupiah) yaitu sebagai eight hundred thirty one thousand sixty three rupiah), namely as
berikut: follows:
a. Sejumlah 10,00% dari Laba Bersih Perseroan atau sebesar a. An amount of 10.00% of the Company’s Net Profit or
Rp140.940.383.106,- (seratus empat puluh miliar empat ratus IDR140,940,383,106,- (one hundred and forty billion four
sembilan puluh juta tiga ratus delapan puluh tiga ribu seratus hundred and ninety million three hundred and eighty three
enam rupiah) dibagikan sebagai dividen tunai kepada Para thousand one hundred and six rupiah) was distributed as cash
Pemegang Saham. dividends to Shareholders.
b. Sejumlah 90,00% dari Laba Bersih Perseroan atau sebesar b. An amount of 90.00% of the Company’s Net Profit or
Rp1.268.463.447.957,-(satu triliun dua ratus enam puluh IDR1,268,463,447,957,- (one trillion two hundred sixty eight
delapan miliar empat ratus enam puluh tiga juta empat ratus billion four hundred sixty three million four hundred forty seven
empat puluh tujuh ribu sembilan ratus lima puluh tujuh rupiah) thousand nine hundred fifty seven rupiah) was allocated as
ditetapkan sebagai laba ditahan. retained earnings.
2. Memberikan wewenang dan kuasa kepada Direksi untuk mengatur 2. To grant authority and power to the Board of Directors to regulate
tata cara alokasi laba bersih Perseroan tersebut di atas, sesuai the procedures for allocating the Company’s net profit as stated
dengan peraturan perundang-undangan yang berlaku. above, following the applicable laws and regulations.
Status: Terealisasi Status: Realized
2025 Annual Report 493
Page 494
Corporate Governance
Corporate Governance
Agenda Ketiga Third Agenda
Persetujuan Penunjukan Kantor Akuntan Publik dan Akuntan Publik Approval of the Appointment of a Public Accounting Firm and Public
Untuk Mengaudit Laporan Keuangan Perseroan Untuk Tahun Buku Accountant to Audit the Company’s Financial Statements for the Fiscal
Yang Akan Berakhir Pada Tanggal 31 Desember 2024 Serta Penetapan Year Ending on December 31, 2024 and Determination of the Fees/
Biaya/Honorariumnya. Honorarium.
Keputusan: Decision:
1. Menetapkan Kantor Akuntan Publik Purwantono, Sungkoro & Surja 1. To appoint Public Accounting Firm Purwantono, Sungkoro &
(a member of Firm Ernst & Young Global Limited) dan Akuntan Surja (a member of Firm Ernst & Young Global Limited) and Public
Publik Yovita untuk mengaudit Laporan Keuangan Perseroan untuk Accountant Yovita to audit the Company’s Financial Statements for
tahun buku yang berakhir pada tanggal 31 Desember 2024. the fiscal year ending December 31, 2024.
2. Memberikan wewenang dan kuasa kepada Dewan Komisaris untuk 2. To grant authority and power to the Board of Commissioners to
menetapkan honorarium dan persyaratan lainnya bagi Kantor determine the honorarium and other requirements for the Public
Akuntan Publik dan Akuntan Publik tersebut, serta menetapkan Accounting Firm and Public Accountant, as well as determining
Kantor Akuntan Publik dan/atau Akuntan Publik pengganti dalam a replacement Public Accounting Firm and/or Public Accountant
hal Kantor Akuntan Publik Purwantono, Sungkoro & Surja (a in case the Public Accounting Firm of Purwantono, Sungkoro
member of Firm Ernst & Young Global Limited) dan/atau Akuntan & Surja (a member of Firm Ernst & Young Global Limited) and/or
Publik Yovita, karena sebab apapun tidak dapat menyelesaikan Public Accountant Yovita, for any reason, was unable to complete
proses audit Laporan Keuangan Perseroan untuk tahun buku the audit process of the Company’s Financial Statements for the
yang berakhir pada tanggal 31 Desember 2024. Apabila terdapat fiscal year ending on December 31, 2024. If there was a change in
pergantian Kantor Akuntan Publik dan/atau Akuntan Publik, the Public Accounting Firm and/or Public Accountant, the Board of
Dewan Komisaris memberikan laporan ke Pemegang Saham. Commissioners should provide a report to the Shareholders.
Status: Terealisasi Status: Realized
Agenda Keempat Fourth Agenda
Penetapan Tantiem Bagi Anggota Direksi dan Dewan Komisaris Determination of Tantiem for Members of the Board of Directors and
Perseroan Untuk Tahun Buku Yang Berakhir Pada 31 Desember 2023 Board of Commissioners of the Company for the Fiscal Year Ending
Serta Penetapan Gaji Anggota Direksi Dan Honorarium Anggota on December 31, 2023 and Determination of Salaries for Members
Dewan Komisaris Dan Pemberian Fasilitas, Benefit dan/atau Tunjangan of the Board of Directors and Honorarium for Members of the Board
Lainnya Untuk Tahun Buku 2024. of Commissioners and Provision of Facilities, Benefits, and/or Other
Allowances for the Fiscal Year 2024.
Keputusan: Decision:
Memberikan wewenang dan kuasa kepada Dewan Komisaris To grant authority and power to the Board of Commissioners by
Perseroan dengan terlebih dahulu mendapat persetujuan Pemegang first obtaining approval from the Majority Shareholders and being
Saham Mayoritas dan diketahui oleh Pemegang Saham Pengendali acknowledged by other Controlling Shareholders to determine:
lainnya untuk menetapkan: 1. Tantiem for the performance of members of the Board of Directors
1. Tantiem atas kinerja anggota Direksi dan Dewan Komisaris untuk and Board of Commissioners for the fiscal year ending December
tahun buku yang berakhir pada tanggal 31 Desember 2023. 31, 2023.
2. Gaji anggota Direksi dan honorarium anggota Dewan Komisaris 2. Salaries of members of the Board of Directors and honorariums of
dan pemberian fasilitas, benefit dan/atau tunjangan lainnya untuk members of the Board of Commissioners and provision of facilities,
tahun buku 2024. benefits and/or other allowances for the 2024 fiscal year.
Status: Terealisasi Status: Realized
Agenda Kelima Fifth Agenda
Persetujuan Perubahan Susunan Anggota Direksi dan Dewan Approval of the Changes to the Composition of the Company’s Board
Komisaris Perseroan of Directors and Board of Commissioners
Keputusan: Decision:
1. Menetapkan untuk mengangkat kembali Ibu Mustaslimah sebagai 1. To reappoint Mrs. Mustaslimah as the Company’s President
Komisaris Utama Perseroan terhitung efektif sejak tanggal Commissioner, effective from the date of this Circular Decision, to
Keputusan Sirkuler ini untuk tetap melaksanakan pekerjaannya carry out her work with the same duties, authorities, and obligations
dengan tugas, wewenang dan kewajiban yang sama sampai until the appointment of a definitive official without reducing the
dengan ditetapkannya pejabat definitif dengan tidak mengurangi rights of the General Meeting of Shareholders to dismiss her at any
hak dari Rapat Umum Pemegang Saham untuk sewaktu-waktu time in accordance with the Company’s Articles of Association.
memberhentikannya sesuai Anggaran Dasar Perseroan
2. Menyetujui pengangkatan Bapak Maswar Purnama sebagai Direktur 2. To appoint Mr. Maswar Purnama as Director of the Company for
Perseroan untuk periode kedua terhitung efektif sejak tanggal the second term effective as of the date of this Circular Decision
Keputusan Sirkuler ini dan berakhir pada penutupan Rapat Umum and ending at the closing of the third Annual General Meeting of
Pemegang Saham Tahunan yang ketiga sejak pengangkatannya Shareholders since his appointment which will be held in 2027
yang akan diselenggarakan pada tahun 2027 (dua ribu dua puluh (two thousand twenty seven), without reducing the rights of the
tujuh), dengan tidak mengurangi hak dari Rapat Umum Pemegang General Meeting of Shareholders to dismiss him at any time.
Saham untuk sewaktu-waktu memberhentikannya.
494 Laporan Tahunan 2025
Page 495
PT Bank Mandiri Taspen
3. Menyetujui pengalihan tugas Bapak Suhajar Diantoro yang semula 3. To approve the change of Mr. Suhajar Diantoro’s duties who
diangkat sebagai Komisaris Independen Perseroan menjadi was previously appointed as an Independent Commissioner
Komisaris Perseroan, yang diangkat berdasarkan keputusan Rapat of the Company to become a Commissioner of the Company,
Umum Pemegang Saham Tahunan Tahun Buku 2022 (dua ribu dua appointed based on the decision of the Annual General Meeting of
puluh dua) yang diadakan pada tahun 2023 (dua ribu dua puluh Shareholders for the Fiscal Year 2022 (two thousand twenty two)
tiga) terhitung efektif sejak tanggal Keputusan Sirkuler ini dengan held in 2023 (two thousand twenty three) effective as of the date of
masa jabatan meneruskan sisa masa jabatan sesuai dengan this Circular Decision with a term of office continuing the remaining
keputusan Rapat Umum Pemegang Saham pengangkatan yang term of office in line with the decision of the General Meeting of
bersangkutan dengan tidak mengurangi hak dari Rapat Umum Shareholders of the appointment of the person concerned without
Pemegang Saham untuk sewaktu-waktu memberhentikannya. reducing the rights of the General Meeting of Shareholders to
Adapun pengangkatan Bapak Suhajar Diantoro tersebut di atas dismiss him at any time. The appointment of Mr. Suhajar Diantoro
berlaku efektif setelah yang bersangkutan mendapat persetujuan above was effective after the person concerned received approval
dari Otoritas Jasa Keuangan atas penilaian kemampuan dan from the Financial Services Authority for the fit and proper test.
kepatutan (fit and proper test).
4. Menyetujui untuk tidak memperpanjang masa jabatan Bapak Judhi 4. Not to extend Mr. Judhi Budi Wirjanto’s term of office as Director of
Budi Wirjanto sebagai Direktur Perseroan terhitung efektif sejak the Company effective as of the date of this Circular Decision and
tanggal Keputusan Sirkuler ini disertai dengan ucapan terima expressing gratitude for his contributions during his time in that
kasih atas sumbangan tenaga dan pemikirannya selama menjabat role.
sebagai Direktur Perseroan.
5. Menyetujui pengangkatan Ibu Resi Lora sebagai Direktur 5. To appoint Mrs. Resi Lora as the Company’s Director of Compliance
Compliance & Control Perseroan untuk periode pertama terhitung & Control for the first period effective as of the date of this Circular
efektif sejak tanggal Keputusan Sirkuler ini dan berakhir pada Decision and ending at the closing of the third Annual General
penutupan Rapat Umum Pemegang Saham Tahunan yang ketiga Meeting of Shareholders since her appointment which will be held
sejak pengangkatannya yang akan diselenggarakan pada tahun in 2027 (two thousand twenty seven) without prejudice to the
2027 (dua ribu dua puluh tujuh) dengan tidak mengurangi hak rights of the General Meeting of Shareholders to dismiss her at any
dari Rapat Umum Pemegang Saham untuk sewaktu-waktu time. The appointment of Mrs. Resi above was effective after the
memberhentikannya. Adapun pengangkatan Ibu Resi tersebut person concerned received approval from the Financial Services
di atas berlaku efektif setelah yang bersangkutan mendapat Authority for the fit and proper test.
persetujuan dari Otoritas Jasa Keuangan atas penilaian kemampuan
dan kepatutan (fit and proper test).
6. Menyatakan terhitung efektif sejak tanggal Keputusan Sirkuler ini, 6. To declare that as of the date of this Circular Decision, the structure
susunan pengurus Perseroan menjadi sebagai berikut: of the Company’s management is as follows:
- Komisaris Utama : Mustaslimah - President Commissioner : Mustaslimah
- Komisaris : Hendrika Nora Osloi Sinaga - Commissioner : Hendrika Nora Osloi Sinaga
- Komisaris : Suhajar Diantoro* - Commissioner : Suhajar Diantoro*
- Komisaris Independen : Boedi Armanto - Independent Commissioner : Boedi Armanto
- Direktur Utama : Elmamber Petamu Sinaga - President Director : Elmamber Petamu Sinaga
- Direktur : Maswar Purnama - Director : Maswar Purnama
- Direktur : Widi Nugroho - Director : Widi Nugroho
- Direktur : Putu Apriyanto - Director : Putu Apriyanto
- Direktur : Resi Lora* - Director : Resi Lora*
*berlaku efektif setelah yang bersangkutan mendapat persetujuan dari Otoritas *effective after the person concerned received approval from the Financial
Jasa Keuangan atas penilaian kemampuan dan kepatutan (fit and proper test). Services Authority for the fit and proper test.
Status: Terealisasi Status: Realized
Pelaksanaan RUPS Luar Biasa 2024 Implementation of the Extraordinary GMS
dan Realisasinya In 2024 and Their Realization
Dilaksanakan secara sirkuler dengan dokumen Keputusan Sirkuler ditandatangani oleh seluruh Pemegang Saham
Pelaksanaan
tanggal 23 Januari 2024
Implementation Implemented circularly with the Circular Decision document signed by all Shareholders on January 23, 2024.
Keputusan Sirkuler Pemegang Saham di bawah tangan untuk Perubahan Susunan Pengurus telah diaktakan dengan
akta Pernyataan Keputusan Sirkuler Pemegang Saham PT Bank Mandiri Taspen No. 12 tanggal 23 Januari 2024 yang
Hasil RUPS dibuat dihadapan Notaris Zulkifli Harahap, SH dan Hasil Keputusan Sirkuler Pemegang Saham telah tersebut dilaporkan
Results of the kepada Otoritas Jasa Keuangan.
GMS The Shareholders’ Circular Decision concerning the changes in the structure of the management was notarized under
deed number 12, dated January 23, 2024, by Notary Zulkifli Harahap, SH and the Financial Services Authority was
informed of the results of this decision.
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Corporate Governance
Keputusan dan Realisasi RUPS Luar Biasa 2024 Decisions and Realization of the 2024 Extraordinary
GMS
Agenda Pertama First Agenda
Perubahan Susunan Pengurus Changes in the Structure of the Management
Keputusan: Decision:
1. Menyetujui untuk menerima pengunduran diri Bapak Chandra 1. To approve the resignation of Mr. Chandra Arie Setiawan as
Arie Setiawan sebagai Komisaris Independen Perseroan terhitung Independent Commissioner of the Company effective as of
efektif sejak tanggal 30 Desember 2023 disertai dengan ucapan December 30, 2023, accompanied by an expression of gratitude
terima kasih atas sumbagan tenaga dan pemikirannya selama for his contribution of energy and thoughts during his tenure as
menjabat sebagai Komisaris Independen Perseroan. Independent Commissioner of the Company.
2. Menyetujui pemberhentian dengan hormat Bapak Atta Alva 2. To approve the honorable dismissal of Mr. Atta Alva Wanggai as
Wanggai sebagai Direktur Perseroan terhitung efektif sejak Director of the Company effective as of the date of the Circular
tanggal Keputusan Sirkuler disertai dengan ucapan terima kasih Decision accompanied by an expression of gratitude for his
atas sumbangan tenaga dan pemikirannya selama menjabat contribution of energy and thoughts during his tenure as Director
sebagai Direktur Perseroan. of the Company.
3. Menyetujui pengangkatan Bapak Putu Apriyanto sebagai Direktur 3. To approve the appointment of Mr. Putu Apriyanto as Director of
Perseroan terhitung efektif sejak tanggal Keputusan Sirkuler the Company, effective as of the date of the Circular Decision and
dan berakhir pada penutupan Rapat Umum Pemegang Saham ending at the closing of the 3rd (third) Annual General Meeting of
Tahunan yang ke-3 (ketiga) sejak pengangkatannya, yang akan Shareholders since his appointment, which will be held in 2026
diselenggarakan pada tahun 2026 (dua ribu dua puluh enam), (two thousand twenty six), without reducing the rights of the
dengan tidak mengurangi hak dari Rapat Umum Pemegang Saham General Meeting of Shareholders to dismiss him at any time in
untuk sewaktu-waktu memberhentikan sesuai Anggaran Dasar accordance with the Company’s Articles of Association.
Perseroan.
*Adapun pengangkatan Bapak Putu Apriyanto tersebut di atas berlaku efektif * The appointment of Mr. Putu Apriyanto above is effective after the person
setelah yang bersangkutan mendapat persetujuan dari Otoritas Jasa Keuangan concerned receives approval from the Financial Services Authority for the
atas penilaian kemampuan dan kepatutan (fit and proper test) assessment of capability and propriety (fit and proper test).
4. Menetapkan bahwa sejak Tanggal Keputusan Sirkuler ini maka 4. To determine that as of the date of this Circular Decision, the
susunan Pengurus Perseroan menjadi sebagai berikut: composition of the Company’s Management is as follows:
Direksi Board of Directors
Direktur Utama : Elmamber Petamu Sinaga President Director : Elmamber Petamu Sinaga
Direktur : Maswar Purnama Director : Maswar Purnama
Direktur : Judhi Budi Wirjanto Director : Judhi Budi Wirjanto
Direktur : Widi Nugroho*) Director : Widi Nugroho*)
Direktur : Putu Apriyanto*) Director : Putu Apriyanto*)
Dewan Komisaris Board of Commissioners
Komisaris Utama : Mustaslimah President Commissioner : Mustaslimah
Komisaris : Hendrika Nora Osloi Sinaga Commissioner : Hendrika Nora Osloi Sinaga
Komisaris Independen : Suhajar Diantoro*) Independent Commissioner : Suhajar Diantoro*)
Komisaris Independen : Boedi Armanto Independent Commissioner : Boedi Armanto.
*) Berlaku efektif setelah yang bersangkutan mendapat persetujuan dari Otoritas *) Effective after the person concerned receives approval from the Financial
Jasa Keuangan atas penilaian kemampuan dan kepatutan (fit and proper test). Services Authority for the fit and proper test.
Status: Terealisasi Status: Realized
Keputusan RUPS Pada Tahun Buku dan 1 (Satu) Resolutions of the General Meeting of
Tahun Sebelum Tahun Buku yang Direalisasikan Shareholders (GMS) in the Financial Year and
Pada Tahun Buku One (1) Year Prior to the Financial Year that
were Realized in the Financial Year
Seluruh keputusan RUPS Tahun 2025 telah terealisasi pada All GMS resolutions in 2025 were fully realized in 2025,
tahun 2025 dan RUPS Tahun 2024 telah terealisasi pada tahun and all GMS resolutions in 2024 were fully realized in 2024.
2024. Sehingga tidak terdapat keputusan RUPS Tahun 2024 Accordingly, there were no outstanding GMS resolutions from
dan Keputusan RUPS Tahun 2025 yang belum direalisasikan 2024 or 2025 that had not been realized as of 2025.
pada tahun 2025.
Direksi Board of Directors
Direksi merupakan organ Bank yang bertanggung jawab The Board of Directors is a Bank organ that is responsible for
secara kolektif melakukan pengurusan Bank untuk kepentingan collectively managing the Bank for the interests and objectives
dan tujuan Bank serta mewakili Bank di dalam maupun di of the Bank and representing the Bank both inside and outside
luar pengadilan sesuai Anggaran Dasar. Sebagai bentuk the court in accordance with the Articles of Association. As a
pertanggungjawaban dalam pelaksanaan tugasnya selama form of accountability in carrying out its duties for one year,
satu tahun, Direksi mempertanggungjawabkan pengurusan the Board of Directors is responsible for managing the Bank at
Bank dalam RUPS. the GMS.
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Tugas dan Tanggung Jawab Direksi Duties and Responsibilities of the Board
of Directors
Direksi Bank Mandiri Taspen bertanggung jawab sepenuhnya The Board of Directors of Bank Mandiri Taspen is fully responsible
terhadap pengelolaan Bank dan mematuhi peraturan for the management of the Bank and complies with the prevailing
perundang-undangan dan ketentuan yang berlaku. Anggota laws and regulations. Members of the Board of Directors have a
Direksi memiliki pembidangan tugas dan tanggung jawab yang clear view of duties and responsibilities. In accordance with the
jelas. Sesuai dengan ketentuan pasal 13 Anggaran Dasar Bank provisions of article 13 of the Articles of Association of Bank
Mandiri Taspen, Direksi mempunyai tugas sebagai berikut: Mandiri Taspen, the Board of Directors has the following duties:
1. Tugas pokok Direksi adalah: 1. The main duties of the Board of Directors are:
a. Melaksanakan pengurusan Bank untuk kepentingan a. Carrying out the management of the Bank for the
dan tujuan Bank. benefit and purposes of the Bank.
b. Bertindak selaku pimpinan dalam pengurusan tersebut. b. Act as a leader in the management.
c. Memelihara dan mengurus kekayaan Bank. c. Maintaining and managing the Bank’s wealth.
2. Melaksanakan prinsip-prinsip Good Corporate Governance 2. Carry out the principles of Good Corporate Governance in
dalam setiap usaha kegiatan Bank pada seluruh tingkatan every business activity of the Bank at all levels or levels of
atau jenjang organisasi. the organization.
3. Menindaklanjuti temuan audit dan rekomendasi dari 3. Follow up on audit findings and recommendations from
Satuan Kerja Audit Intern Bank, auditor eksternal, hasil the Bank’s internal audit unit, external auditor, results of
pengawasan Otoritas Jasa Keuangan dan/atau hasil supervision of the Financial Services Authority and/or the
pengawasan Otoritas lain. results of supervision by other authorities.
4. Membentuk Satuan Kerja Audit Intern, Satuan Kerja 4. Establish an Internal Audit Work Unit, Risk Management
Manajemen Risiko, Komite Manajemen Risiko, Satuan Kerja Unit, Risk Management Committee, Compliance Unit and
Kepatuhan, dan Unit Strategi Anti Fraud. Anti- Fraud Strategy Unit.
5. Mempertanggungjawabkan pelaksanaan tugasnya kepada 5. Responsible to the implementation of their duties to the
Pemegang Saham melalui Rapat Umum Pemegang Saham. Shareholders through the General Meeting of Shareholders.
6. Mengungkapkan kepada pegawai kebijakan Bank yang 6. Disclose to bank policy employees who are strategic in the
bersifat strategis di bidang kepegawaian. field of staffing.
7. Menyediakan data dan informasi yang akurat, relevan dan 7. Providing accurate, relevant and timely data and information
tepat waktu kepada Dewan Komisaris. to the Board of Commissioners.
8. Memiliki pedoman dan tata tertib kerja yang bersifat 8. Has binding work guidelines and rules for each member of
mengikat bagi setiap anggota Direksi. the Board of Directors.
9. Segala keputusan Direksi yang diambil sesuai dengan 9. All decisions of the Board of Directors taken in accordance
pedoman dan tata tertib kerja menjadi tanggung jawab with the guidelines and work order are the responsibility of
seluruh anggota Direksi. all members of the Board of Directors.
10. Setiap kebijakan dan keputusan strategis diputuskan 10. Every strategic policy and decision is decided through a Board
melalui rapat Direksi. Hasil rapat Direksi dituangkan dalam of Directors meeting. The results of the Board of Directors
risalah rapat dan didokumentasikan secara baik. Selama meeting are contained in the minutes of the meeting and
pelaksanaan rapat Direksi tidak terjadi perbedaan pendapat are well documented. During the Board of Directors meeting
(dissenting opinions) dan rapat Direksi telah diputuskan there were no dissenting opinions and the Board of Directors
secara musyawarah meeting had been decided by deliberation.
11. Menerapkan aspek transparansi dengan melakukan hal-hal 11. Implement the transparency aspect by doing the following:
sebagai berikut:
a. Anggota Direksi telah mengungkapkan: a. Members of the Board of Directors have disclosed:
1) Kepemilikan sahamnya, baik pada Bank yang 1) Ownership of shares, both at the Bank concerned
bersangkutan maupun pada Bank dan Perusahaan and at the Bank and other Companies, which are
lain, yang berkedudukan di dalam dan di luar domiciled at local and abroad.
negeri. 2) Financial relationships and family relationships with
2) Hubungan keuangan dan hubungan keluarga other members of the Board of Commissioners,
dengan anggota Dewan Komisaris lain, anggota members of the Board of Directors and/or Bank
Direksi dan/atau Pemegang Saham Bank. Shareholders.
b. Anggota Direksi telah mengungkapkan remunerasi b. Members of the Board of Directors have disclosed
dan fasilitas lainnya yang ditetapkan berdasarkan remuneration and other facilities determined based on
keputusan Rapat Umum Pemegang Saham. the decision of the General Meeting of Shareholders.
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c. Menyusun Rencana Bisnis secara realistis dengan c. Prepare a Business Plan realistically by taking into
memperhatikan faktor eksternal dan internal yang account external and internal factors that affect the
mempengaruhi kelangsungan usaha Bank serta business continuity of the Bank and still pay attention
tetap memperhatikan prinsip kehati-hatian dan azas to the principle of prudence and sound banking
perbankan yang sehat. Rencana Bisnis tersebut telah principles. The Business Plan has been approved by the
mendapat persetujuan dari Komisaris. Commissioner.
d. Rencana Bisnis dimaksud disampaikan kepada Otoritas d. The Business Plan referred to the Financial Services
Jasa Keuangan. Direksi mengkomunikasikan Rencana Authority. The Board of Directors communicates the
Bisnis tersebut kepada: Business Plan to:
1) Pemegang Saham Bank. 1) Bank Shareholders.
2) Seluruh jenjang organisasi yang ada pada Bank. 2) All levels of organization at the Bank.
e. Melaksanakan Rencana Bisnis secara efektif dalam e. Implement Business Plans effectively in managing the
pengelolaan usaha Bank dan menyampaikan Laporan Bank’s business and submit quarterly Business Plan
Realisasi Rencana Bisnis secara triwulanan kepada Realization Reports to the Financial Services Authority.
Otoritas Jasa Keuangan.
f. Membuat Laporan Tahunan, Laporan Keberlanjutan f. Making Annual Reports and Report on the
dan Laporan Pelaksanaan Good Corporate Governance. Implementation of Good Corporate Governance.
g. Direktur Kepatuhan membuat Laporan Direktur yang g. The Compliance Director makes a Report of the
membawahkan fungsi Kepatuhan secara Triwulan Director in charge of the Quarterly Compliance function
kepada Direktur Utama dengan tembusan kepada to the President Director with a copy to the Board of
Dewan Komisaris. Commissioners.
h. Setiap semester Direktur Kepatuhan membuat Laporan h. Every semester the Compliance Director makes a
Direktur yang membawahkan Fungsi Kepatuhan Report of the Director in charge of the Compliance
yang disampaikan kepada Otoritas Jasa Keuangan, Function submitted to the Financial Services Authority,
dengan tembusan kepada Direktur Utama dan Dewan with copies to the President Director and the Board of
Komisaris. Commissioners.
i. Melakukan penilaian sendiri (self assessment) i. Conduct self-assessment on the implementation of
terhadap pelaksanaan GCG Bank setiap semester dan Bank GCG every semester and submit it to the Financial
disampaikan ke Otoritas Jasa Keuangan. Services Authority.
j. Khusus Direktur Kepatuhan berfungsi untuk j. The Compliance Director specifically functions to ensure
memastikan bahwa rancangan keputusan yang akan that the draft decisions to be taken by the Directors and
diambil oleh Direksi dan Komisaris Bank Mandiri Taspen Commissioners of Bank Mandiri Taspen do not violate
tidak melanggar prinsip kehati-hatian. Apabila setelah the principle of prudence. If after the review of the draft
dikaji rancangan keputusan tersebut mengandung decision contains elements of non-compliance, the
unsur ketidakpatuhan, maka Direktur Kepatuhan Compliance Director is obliged to request that the draft
berkewajiban meminta agar rancangan keputusan decision be cancelled.
dimaksud dibatalkan.
Hak dan Wewenang Direksi Rights and Authorities of the Board of Directors
Secara rinci kewenangan Direksi dengan tidak mengurangi In detail, the authority of the Board of Directors without prejudice
ketentuan lain dalam Anggaran Dasar sebagai berikut: to other provisions in the Articles of Association as follows:
1. Direksi berwenang menetapkan kebijakan dalam 1. The Board of Directors has the authority to establish
kepemimpinan dan kepengurusan Bank. policies in the leadership and management of the Bank.
2. Mengatur ketentuan tentang kepegawaian Perseroan 2. Regulate the provisions regarding the Company’s staffing
termasuk penetapan gaji, pensiun atau jaminan hari tua including stipulating salary, pension or old age security and
dan penghasilan lain bagi karyawan Perseroan. other income for the Company’s employees.
3. Mengangkat dan memberhentikan pegawai Perseroan 3. To appoint and dismiss the Company’s employees based on
berdasarkan peraturan kepegawaian Perseroan. the Company’s personnel regulations.
4. Mengatur pendelegasian kekuasaan Direksi untuk mewakili 4. Regulate delegation of authority of the Board of Directors to
Perseroan di dalam dan di luar pengadilan kepada seorang represent the Company in and out of court to one or several
atau beberapa orang anggota Direksi yang khusus ditunjuk members of the Board of Directors who are specifically
untuk itu atau kepada seorang atau beberapa orang, appointed to it or to one or several people, employees,
karyawan, baik sendiri maupun bersamasama atau kepada either alone or jointly or to other bodies.
badan lain.
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5. Menghapusbukukan piutang pokok macet, bunga, denda, 5. Write off bad debts, interest, penalties and/or fees which
dan/atau ongkos yang selanjutnya dilaporkan kepada are then reported to the Board of Commissioners.
Dewan Komisaris.
6. Direktur Utama dan seorang anggota Direksi lain berhak 6. The President Director and another member of the Board
dan berwenang bertindak untuk dan atas nama Direksi of Directors have the right and authority to act for and on
serta mewakili Perseroan. behalf of the Board of Directors and represent the Company.
7. Jika Direktur Utama tidak hadir atau berhalangan karena 7. If the President Director is absent or unable to attend
sebab apapun juga yang tidak perlu dibuktikan kepada because for whatever reason does not need to be proven
pihak lain, maka salah satu anggota Direksi lainnya berhak to another party, then one of the other Directors has the
dan berwenang untuk bertindak untuk dan atas nama right and authority to act for and on behalf of the Board of
Direksi serta mewakili Perseroan. Directors and represent the Company.
8. Menjalankan tindakan lainnya, baik mengenai pengurusan 8. Carrying out other actions, both regarding management
maupun mengenai pemilikan, sesuai dengan ketentuan and ownership, in accordance with the provisions which
yang diatur lebih lanjut oleh Rapat Dewan Komisaris were further stipulated by the Board of Commissioners
dengan memperhatikan peraturan perundang-undangan Meeting with due observance of the prevailing laws and
yang berlaku. regulations.
9. Tidak menagih lagi piutang berupa bunga, denda, dan/ 9. No longer collecting receivables in the form of interest,
atau ongkos-ongkos dalam rangka restrukturisasi dan/atau fines, and/or fees for restructuring and/or credit settlement
penyelesaian kredit yang selanjutnya dilaporkan kepada which were subsequently reported to the Board of
Dewan Komisaris. Commissioners.
Kewajiban Direksi Obligations of the Board of Directors
Secara rinci kewajiban Direksi adalah sebagai berikut: In detail, the Board of Directors’ obligations are as follows:
1. Direksi bertanggung jawab penuh atas pelaksanaan 1. The Board of Directors is fully responsible for the
tugasnya, mengelola Bank sesuai dengan kewenangan dan implementation of its duties, managing the Bank in
tanggung jawabnya sebagaimana diatur dalam Anggaran accordance with its authority and responsibilities as
Dasar dan ketentuan serta peraturan perundangundangan stipulated in the Articles of Association and the applicable
yang berlaku. laws and regulations.
2. Melaksanakan prinsip-prinsip Tata Kelola Perusahaan 2. Carry out the principles of Corporate Governance in every
dalam setiap usaha kegiatan Bank pada seluruh tingkatan business activity of the Bank at all levels or levels of the
atau jenjang organisasi. organization.
3. Menindaklanjuti temuan audit dan rekomendasi dari satuan 3. Following up on audit findings and recommendations from
kerja audit intern Bank, auditor eksternal, hasil pengawasan the Bank’s internal audit unit, external auditor, results of
Otoritas Jasa Keuangan dan/atau hasil pengawasan supervision of the Financial Services Authority and/or the
Otoritas lain. results of supervision by other authorities
4. Membentuk Satuan Kerja Audit Intern, Satuan Kerja 4. Establish an Internal Audit Work Unit, Risk Management
Manajemen Risiko, Satuan Kerja Kepatuhan dan Unit Unit, Compliance Unit and Anti-Fraud Strategy Unit.
Strategi Anti Fraud.
5. Mempertanggungjawabkan pelaksanaan tugasnya kepada 5. Responsible to the implementation of their duties to the
Pemegang Saham melalui Rapat Umum Pemegang Saham. Shareholders through the General Meeting of Shareholders.
6. Mengungkapkan kepada pegawai kebijakan Bank yang 6. Disclose to employees about Bank policies that are strategic
bersifat strategis di bidang kepegawaian. in the field of employment.
7. Menyediakan data dan informasi yang akurat, relevan dan 7. Providing accurate, relevant and timely data and information
tepat waktu kepada Dewan Komisaris. to the Board of Commissioners.
8. Memiliki pedoman dan tata tertib kerja yang bersifat 8. Has binding work guidelines and rules for each member of
mengikat bagi setiap anggota Direksi. the Board of Directors.
9. Segala keputusan Direksi yang diambil sesuai dengan 9. All decisions of the Board of Directors taken in accordance
pedoman dan tata tertib kerja menjadi tanggung jawab with the guidelines and work order are the responsibility of
seluruh anggota Direksi. all members of the Board of Directors.
10. Setiap kebijakan dan keputusan strategis diputuskan 10. Every strategic policy and decision is decided through a Board
melalui rapat Direksi. Hasil rapat Direksi dituangkan dalam of Directors meeting. The results of the Board of Directors
risalah rapat dan didokumentasikan secara baik. Selama meeting are contained in the minutes of the meeting and are
pelaksanaan rapat Direksi tidak terjadi Perbedaan pendapat well documented. During the Board of Directors meeting
(dissenting opinions) dan rapat Direksi telah diputuskan there was no dissenting opinion and the Board of Directors
secara musyawarah. meeting had been decided by deliberation.
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11. Menerapkan aspek transparansi dengan melakukan hal 11. Implementing the transparency aspect by doing the
sebagai berikut: following:
a. Anggota Direksi telah mengungkapkan: a. Members of the Board of Directors have revealed:
• Kepemilikan sahamnya, baik pada Bank yang • Ownership of shares, both at the Bank concerned
bersangkutan maupun pada Bank dan Perusahaan and at the Bank and other Companies, which are
lain, yang berkedudukan di dalam dan di luar negeri. domiciled at home and abroad.
• Hubungan keuangan dan hubungan keluarga • Financial and family relationship with other members
dengan anggota Dewan Komisaris lain, anggota of the Board of Commissioners, members of the
Direksi dan/atau Pemegang Saham Bank. Board of Directors and/or Shareholders of the Bank.
b. Anggota Direksi telah mengungkapkan remunerasi b. Members of the Board of Directors have disclosed
dan fasilitas lainnya yang ditetapkan berdasarkan remuneration and other facilities determined based on
keputusan Rapat Umum Pemegang Saham the decision of the General Meeting of Shareholders
c. Menyusun Rencana Bisnis secara realistis dengan c. Prepare a Business Plan realistically by taking into
memperhatikan faktor eksternal dan internal yang account external and internal factors that affect the
mempengaruhi kelangsungan usaha Bank serta business continuity of the Bank and still pay attention
tetap memperhatikan prinsip kehati-hatian dan azas to the principle of prudence and sound banking
perbankan yang sehat. Rencana Bisnis tersebut telah principles. The Business Plan has been approved by the
mendapat persetujuan dari Komisaris. Commissioner.
d. Rencana Bisnis dimaksud disampaikan kepada Otoritas d. The Business Plan is submitted to the Financial Services
Jasa Keuangan. Direksi mengkomunikasikan Rencana Authority. The Board of Directors communicates the
Bisnis tersebut kepada Pemegang Saham Bank dan Business Plan to the Bank’s Shareholders and all levels
seluruh jenjang organisasi yang ada pada Bank. of the organization at the Bank.
e. Melaksanakan Rencana Bisnis secara efektif dalam e. Implement Business Plans effectively in managing the
pengelolaan usaha Bank dan menyampaikan Laporan Bank’s business and submit quarterly Business Plan
Realisasi Rencana Bisnis secara triwulanan kepada Realization Reports to the Financial Services Authority.
Otoritas Jasa Keuangan.
f. Membuat laporan Tahunan dan Laporan Pelaksanaan f. Make Annual Reports and Corporate Governance
Tata Kelola Perusahaan. Implementation Reports.
g. Direktur Kepatuhan membuat Laporan Direktur yang g. The Compliance Director prepares a Quarterly Report
membawahkan Fungsi Kepatuhan secara Triwulan of the Director in charge of the Compliance Function
kepada Direktur Utama dengan tembusan kepada to the President Director with a copy to the Board
Dewan Komisaris. Setiap semester Direktur Kepatuhan of Commissioners. Every semester the Compliance
membuat Laporan Direktur yang membawahkan Director makes a Report from the Director in charge
Fungsi Kepatuhan yang disampaikan kepada Otoritas of the Compliance Function which is submitted to
Jasa Keuangan, dengan tembusan kepada Direktur the Financial Services Authority, with copies to the
Utama dan Dewan Komisaris. President Director and the Board of Commissioners.
h. Melakukan penilaian sendiri (self assessment) terhadap h. Conduct self-assessment towards the implementation
pelaksanaan Tata Kelola Perusahaan Bank setiap of Bank Corporate Governance every semester and
semester dan disampaikan ke Otoritas Jasa Keuangan. submitted to the Financial Services Authority.
12. Khusus Direktur Kepatuhan berfungsi untuk memastikan 12. In particular, the Compliance Director functions to ensure
bahwa rancangan keputusan yang akan diambil oleh that the draft decisions to be taken by the Directors and
Direksi dan Komisaris Bank Mandiri Taspen tidak Commissioners of the Bank Mandiri Taspen do not violate
melanggar peraturan dan perundang-undangan serta the rules and regulations and the principle of prudence. If
prinsip kehati-hatian. Apabila setelah dikaji rancangan after the review of the draft decision contains elements
keputusan tersebut mengandung unsur ketidakpatuhan, of noncompliance, the Compliance Director is obliged to
maka Direktur Kepatuhan berkewajiban meminta agar request that the draft decision be cancelled.
rancangan keputusan dimaksud dibatalkan.
Masa Jabatan Direksi The Board of Directors Term Office
Para anggota Direksi diangkat untuk jangka waktu The members of the Board of Directors are appointed for
terhitung sejak ditutupnya RUPS yang mengangkatnya atau the period commencing from the closing of the GMS which
ditetapkan lain oleh RUPS dan berakhir pada penutupan was appointed or otherwise determined by the GMS and
RUPS Tahunan yang ke 3 (tiga) sejak pengangkatannya, ending at the closing of the 3rd (three) Annual GMS since its
dengan tidak mengurangi hak dari RUPS untuk sewaktu- appointment, by not reducing the right of the GMS to at any
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PT Bank Mandiri Taspen
waktu dapat memberhentikan para anggota Direksi sebelum time terminate members of the Board of Directors his position
masa jabatannya berakhir dengan menyebutkan alasannya. ended by stating the reason. Such termination is effective from
Pemberhentian demikian berlaku sejak penutupan RUPS the closing of the GMS, unless otherwise determined by the
tersebut, kecuali apabila ditentukan lain oleh RUPS. Setelah GMS. After the term of office expires, the member of the Board
masa jabatannya berakhir anggota Direksi tersebut dapat of Directors may be reappointed for one term of office, unless
diangkat kembali untuk satu kali masa jabatan, kecuali apabila otherwise determined by the General Meeting of Shareholders.
ditentukan lain oleh Rapat Umum Pemegang Saham.
Kriteria Direksi Board of Directors Criteria
Terpenuhinya kriteria Direksi menjadi poin penting bagi The fulfillment of the criteria for the Board of Directors is an
Pemegang Saham guna mendapatkan keyakinan bahwa yang important point for Shareholders in order to gain confidence that
akan menjalankan pengurusan perusahaan adalah benar-benar those who will carry out the management of the company are
kandidat yang tepat dan memiliki kualifikasi sesuai dengan really the right candidates and have qualifications in accordance
ketentuan yang telah ditetapkan oleh regulator maupun with the provisions set by regulators and internal regulations.
ketentuan internal. Berdasarkan Undang-Undang Nomor 40 Based on the PT Law Number 40 of 2007 concerning Limited
tahun 2007 tentang Perseroan Terbatas, yang dapat diangkat Liability Companies, those who can be appointed as members
menjadi menjadi anggota Direksi adalah orang perseorangan of the Board of Directors are individuals who are capable of
yang cakap melakukan perbuatan hukum, kecuali dalam 5 taking legal actions, except within 5 (five) years prior to their
(lima) tahun sebelum pengangkatan pernah: appointment:
1. Dinyatakan pailit; 1. Declared bankrupt.
2. Menjadi anggota Direksi atau anggota Dewan Komisaris 2. Being a member of the Board of Directors or a member
yang dinyatakan bersalah menyebabkan suatu perusahaan of the Board of Commissioners who was found guilty of
dinyatakan pailit; atau causing a company to go bankrupt.
3. Dihukum karena melakukan tindak pidana yang merugikan 3. Convicted of committing a crime that caused losses to state
keuangan negara dan/atau yang berkaitan dengan sektor finances and/or related to the financial sector.
keuangan.
Seorang calon anggota Direksi haruslah warga negara A candidate for member of the Board of Directors must be
Indonesia yang memenuhi persyaratan yang ditentukan an Indonesian citizen who meets the requirements stipulated
peraturan perundangan-undangan yang berlaku. Seorang in the prevailing laws and regulations. A person who will be
yang akan diangkat menjadi anggota Direksi harus memenuhi appointed as a member of the Board of Directors must meet the
persyaratan integritas, kompetensi dan reputasi keuangan. requirements for integrity, competence and financial reputation.
Berintegritas berarti harus memiliki akhlak dan moral yang Having integrity means having good character and morals,
baik, memiliki reputasi yang baik selama yang bersangkutan having a good reputation as long as the person concerned has
mengemban tugas-tugas sebelumnya, komitmen untuk carried out his previous duties, commitment to comply with
mematuhi ketentuan peraturan perundang-undangan yang the provisions of the prevailing laws and regulations, having a
berlaku, memiliki komitmen terhadap pengembangan Bank commitment to the development of a healthy bank and never
yang sehat serta tidak pernah dinyatakan sebagai pihak yang being declared as a party that does not pass.
tidak lulus.
Sedangkan sebagai syarat kompetensi, seseorang yang While as a competency requirement, a person proposed as a
diusulkan sebagai Direksi harus memiliki kompetensi dan Board of Directors must have competence and the majority of
mayoritas anggota Direksi memiliki pengalaman di bidang members of the Board of Directors have experience in banking
perbankan sebagai Pejabat Eksekutif Bank dan telah memiliki as a Bank Executive Officer and have certification in the field
sertifikasi di bidang manajemen risiko, serta memiliki keahlian of risk management, and have expertise in several other fields
di beberapa bidang lainnya serta memiliki kemampuan and have the ability to carry out strategic management in the
untuk melakukan pengelolaan yang strategis dalam rangka framework of developing a sound bank. In terms of reputation,
pengembangan Bank yang sehat. Dari segi reputasi maka a member of the Board of Directors has never been declared
seorang anggota Direksi tidak pernah dinyatakan pailit atau bankrupt or bankrupt a company while serving as a Board of
membuat pailit suatu perusahaan saat menjabat sebagai Directors or member of the Board of Commissioners/ Directors
Direksi atau anggota Dewan Komisaris/Direksi dalam 5 (lima) in 5 (five) years before serving as a Bank Director and not
tahun sebelum menjabat Direksi Bank dan tidak termasuk included in the list of bad loans.
dalam daftar kredit macet.
2025 Annual Report 501
Page 502
Corporate Governance
Corporate Governance
Seseorang yang diangkat sebagai Direksi Bank Mandiri Taspen A person who is appointed as the Board of Directors of Bank
wajib menjalani penilaian kemampuan dan kepatutan (fit and Mandiri Taspen is required to undergo a fit and proper test
proper test) yang diselenggarakan oleh OJK sebagaimana conducted by the OJK as stipulated in the OJK Circular Letter
diatur dalam Surat Edaran Otoritas Jasa Keuangan No. 39/ No. 39/SEOJK.03/2016 concerning the Fit and Proper Test
SEOJK.03/2016 tentang Penilaian Kemampuan dan Kepatutan for Candidates for Controlling Shareholders, Candidates
bagi Calon Pemegang Saham Pengendali, Calon Anggota for Members of the Board of Directors, and Candidates for
Direksi, dan Calon Anggota Dewan Komisaris. Dengan Members of the Board of Commissioners. Thus, a Board of
demikian seorang Direksi harus mendapatkan predikat lulus Directors must obtain a pass predicate in the fit and proper test
dalam penilaian kemampuan dan kepatutan yang dilaksanakan conducted by the Financial Services Authority.
oleh Otoritas Jasa Keuangan tersebut
Pedoman dan Tata Tertib Kerja Direksi Board of Directors Guidelines
and Work Regulations
Dalam rangka penerapan Tata Kelola Perusahaan yang Baik, In the context of implementing Good Corporate Governance,
maka Direksi Bank Mandiri Taspen telah menyusun Pedoman the Board of Directors of Bank Mandiri Taspen compiled the
dan Tata Tertib Direksi yang telah disahkan dalam Surat Guidelines and Code of Conduct for the Board of Directors
Keputusan Direksi Bank Nomor KEP.DIR/159/V/2022 tentang which had been ratified in the Decree of the Board of Directors of
Pedoman dan Tata Tertib Direksi tanggal 31 Mei 2022. Adapun the Bank Number KEP.DIR/159/V/2022 concerning Guidelines
Pedoman dan Tata Tertib Direksi mengatur mengenai hal-hal and Code of Conduct for the Board of Directors dated Mei 31,
sebagai berikut: 2022 The Board of Directors’ Guidelines and Regulations are
reviewed periodically. As for The Board of Directors’ Guidelines
and Code of Conduct regulates the following matters:
BAB I Ketentuan Umum CHAPTER I General Provisions
BAB II Direksi CHAPTER II Directors
BAB III Kewenangan Bertindak dan Memutus CHAPTER III Authority to Act and Decide
BAB IV Etika dan Waktu Kerja CHAPTER IV Ethics and Working Time
BAB V Rapat Direksi CHAPTER V Directors’ Meetings
BAB VI Komite-Komite CHAPTER VI Committees
BAB VII Evaluasi Kinerja Direksi CHAPTER VII Performance Evaluation of the Board of Directors
BAB VIII Pelatihan dan Program Orientasi Direksi CHAPTER VIII Training and Orientation Program for Directors
BAB IX Penutup CHAPTER IX Closing
Pembidangan Tugas Masing-masing Direksi Board of Directors’ Duties
Adapun pembidangan tugas Direksi adalah sebagai berikut. The duties of the Board of Directors are as follows.
Tabel Pembidangan Tugas Direksi
Table of Duties of Directors
Nama Jabatan Bidang Tugas
Name Position Scope of Duties
Bertanggung jawab sebagai pimpinan untuk seluruh bidang tugas Direktur di bawahnya.
Sebagai Direktur Bidang bertugas melakukan supervisi Divisi Internal Audit dan Office of
Direktur Utama
Panji Irawan* Chief Economist.
President Director
Responsible as the leader for all areas of duties of the Directors under his supervision.
As a Director, supervised the Internal Audit Division and the Office of the Chief Economist.
Bertugas menjalankan tugas dan tanggung jawab Direktur Utama memimpin Direksi
dalam menjalankan kepengurusan Perseroan, dalam hal Direktur Utama berhalangan.
Sebagai Direktur Bidang bertugas melakukan supervisi Divisi Corporate Secretary & Legal
dan Divisi Strategic Procurement & Asset Management.
Wakil Direktur Utama
Rudi As Aturridha** Bertugas menjalankan tugas dan tanggung jawab Direktur Utama memimpin Direksi
Vice President Director
Carried out the duties and responsibilities of the President Director in leading the Board of
Directors in managing the Company in the event that the President Director was absent.
As a Director, supervised the Corporate Secretary & Legal Division and the Strategic
Procurement & Asset Management Division.
Direktur Compliance & Sebagai Direktur Bidang bertugas melakukan supervisi Divisi Compliance, Divisi Human
Human Resource Capital, Divisi Risk Business Control, serta Unit Kerja APU-PPT.
Rio Lanasier*
Director of Compliance As a Director, supervised the Compliance Division, Human Capital Division, Risk Business
& Human Resource Control Division, and the APU-PPT Unit.
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PT Bank Mandiri Taspen
Nama Jabatan Bidang Tugas
Name Position Scope of Duties
Sebagai Direktur Bidang bertugas melakukan supervisi terhadap SEVP Operations yang
membawahi Divisi Central Operation, Divisi Credit Operation, dan Divisi Digital Banking
Operation serta mensupervisi langsung Divisi IT Planning & Development, IT Operations,
Direktur IT & Digital Divisi CISO, dan Unit Digital Transformation.
Henrisa Yunan Lubis**
Director of IT & Digital As a Director, supervised the SEVP Operations overseeing the Central Operation Division,
Credit Operation Division, and Digital Banking Operation Division, as well as directly
supervised the IT Planning & Development Division, IT Operations Division, CISO Division,
and the Digital Transformation Unit.
Direktur Keuangan
Sebagai Direktur Bidang bertugas melakukan supervisi Divisi Strategy & Performance
& Risk
Management, Divisi Accounting, Divisi Risk Management, dan Divisi Credit Risk Approval.
Rima Cahyani* Director of Finance
As a Director, supervised the Strategy & Performance Management Division, Accounting
& Risk
Division, Risk Management Division, and Credit Risk Approval Division.
Sebagai Direktur Bidang bertugas melakukan supervisi Divisi Productive Loan, Divisi
Direktur Bisnis Consumer Loan, Divisi Pension & Business Management, dan Divisi Treasury & F.I.
Mahrauza Purnaditya**
Director of Business As a Director, supervised the Productive Loan Division, Consumer Loan Division, Pension
& Business Management Division, and Treasury & F.I. Division.
Sebagai Direktur Bidang bertugas melakukan supervisi Divisi Funding & Investment
Rizky Olyvia Direktur Funding Product, Divisi Distribution Network Strategic, dan Divisi Portfolio Management.
Nasution** Director of Funding As a Director, supervised the Funding & Investment Product Division, Distribution Network
Strategic Division, and Portfolio Management Division.
Direktur Transformasi Sebagai Direktur Bidang bertugas melakukan supervisi Divisi Strategic Business
dan Pengembangan Development, Divisi Operational & Service Excellence, Divisi Strategic Digital & Corporate
Usaha Transformation, dan Unit Transformation Force.
Noer Fajrieansyah**
Director of Business As a Director, supervised the Strategic Business Development Division, Operational &
Transformation and Service Excellence Division, Strategic Digital & Corporate Transformation Division, and the
Development Transformation Force Unit.
Bertanggung jawab sebagai pimpinan untuk seluruh bidang tugas Direktur di bawahnya.
Sebagai Direktur Bidang bertugas mensupervisi Divisi Human Capital dan Divisi Internal
Elmamber Petamu Direktur Utama
Audit
Sinaga*** President Director
Responsible as the leader for all areas of duties of the Directors under his supervision. As a
Director, supervised the Human Capital Division and the Internal Audit Division
Sebagai Direktur Bidang bertugas mensupervisi Divisi Distribution & Portfolio
Management, Divisi Consumer Business & Recovery, Divisi Pension Business, Divisi
Direktur Business Treasury, dan Divisi Funding & Investment Product
Maswar Purnama****
Director of Business As a Director, supervised the Distribution & Portfolio Management Division, Consumer
Business & Recovery Division, Pension Business Division, Treasury Division, and the
Funding & Investment Product Division
Sebagai Direktur Bidang bertugas mensupervisi Divisi Information Technology Operations,
Divisi Information Technology Planning & Development, Divisi Chief Information Security
Direktur IT & Digital Officer, Divisi Digital Banking Product, dan Unit Digital Transformation
Widi Nugroho****
Director of IT & Digital As a Director, supervised the Information Technology Operations Division, Information
Technology Planning & Development Division, Chief Information Security Officer Division,
Digital Banking Product Division, and the Digital Transformation Unit
Sebagai Direktur Bidang bertugas mensupervisi Divisi SPM & Accounting, Divisi Risk
Management, Divisi Central Operation, Divisi Credit Operations, Divisi Procurement &
Direktur Finance, Risk Asset Management, Divisi Network Development, dan Divisi Operational Excellence &
& Operations Customer Experience
Putu Apriyanto****
Director of Finance, As a Director, supervised the SPM & Accounting Division, Risk Management Division,
Risk & Operations Central Operation Division, Credit Operations Division, Procurement & Asset Management
Division, Network Development Division, and Operational Excellence & Customer
Experience Division
Direktur Compliance & Sebagai Direktur Bidang bertugas mensupervisi Divisi Compliance, Divisi Corporate
Control Secretary & Legal, Divisi Risk Business Control dan Divisi Pension & Loyalty Business
Resi Lora****
Director of Compliance As a Director, supervised the Compliance Division, Corporate Secretary & Legal Division,
& Control Risk Business Control Division, and Pension & Loyalty Business Division
Keterangan / Note:
*) Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan telah lulus Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa
Keuangan / Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and has passed the Fit and Proper Test conducted by Otoritas Jasa
Keuangan.
**) Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas
Jasa Keuangan / Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and is currently in the process of the Fit and Proper Test
conducted by Otoritas Jasa Keuangan.
***) Telah mengundurkan diri efektif pada tanggal 27 Juni 2025 dan telah ditetapkan dalam RUPSLB tanggal 25 September 2025 / Resigned effective June 27, 2025 and has
been resolved at the Extraordinary General Meeting of Shareholders (EGMS) held on September 25, 2025.
****) Telah diberhentikan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 04 Desember 2025 yang diaktakan dengan Akta Notaris Nomor 25 Tanggal 18 Desember
2025 / Dismissed based on the Circular Resolution of the Shareholders dated December 4, 2025, as stipulated in Notarial Deed No. 25 dated December 18, 2025.
2025 Annual Report 503
Page 504
Corporate Governance
Corporate Governance
Kebijakan Rangkap Jabatan Direksi Policies on the Board of Directors
Concurrent Positions
Ketentuan rangkap jabatan bagi Direksi diatur dalam Peraturan Provision regarding concurrent provision for the Board of
Otoritas Jasa Keuangan Nomor 17 Tahun 2023 tentang Directors in the OJK Regulation Number 17 of 2017 on
Penerapan Tata Kelola bagi Bank Umum. Seluruh anggota Implementation of Governance for Commercial Banks. All
Direksi Bank Mandiri Taspen tidak ada yang memiliki jabatan Board of Directors members of Bank Mandiri Taspen does not
rangkap pada perusahaan/instansi lainnya, hal tersebut have concurrent positions in other company/ institutions, it is
dijelaskan pada tabel berikut. explained in the following table.
Tabel Rangkap Jabatan Direksi
Table of Concurrent Positions of the Board of Directors
Jabatan pada Perusahaan/ Nama Perusahaan/
Nama Jabatan Instansi Lain Instansi Lain
Name Position Position in Other Name of Other Company/
Companies/Institutions Institution
Direktur Utama
Panji Irawan* - -
President Director
Wakil Direktur Utama
Rudi As Aturridha** - -
Vice President Director
Direktur Compliance & Human
Resource
Rio Lanasier* - -
Director of Compliance & Human
Resource
Direktur IT & Digital
Henrisa Yunan Lubis** - -
Director of IT & Digital
Direktur Keuangan & Risk
Rima Cahyani* - -
Director of Finance & Risk
Direktur Bisnis
Mahrauza Purnaditya** - -
Director of Business
Direktur Funding
Rizky Olyvia Nasution** - -
Director of Funding
Direktur Transformasi dan
Pengembangan Usaha Wakil Bendahara Umum
Noer Fajrieansyah** Gerakan Pemuda Ansor
Director of Business Deputy General Treasurer
Transformation and Development
Direktur Utama
Elmamber Petamu Sinaga*** - -
President Director
Direktur Business
Maswar Purnama**** - -
Director of Business
Direktur IT & Digital
Widi Nugroho**** - -
Director of IT & Digital
Direktur Finance, Risk &
Operations
Putu Apriyanto**** - -
Director of Finance, Risk &
Operations
Direktur Compliance & Control
Resi Lora**** - -
Director of Compliance & Control
Keterangan / Note:
*) Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan telah lulus Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa
Keuangan / Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and has passed the Fit and Proper Test conducted by Otoritas Jasa
Keuangan.
**) Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas
Jasa Keuangan / Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and is currently in the process of the Fit and Proper Test
conducted by Otoritas Jasa Keuangan.
***) Telah mengundurkan diri efektif pada tanggal 27 Juni 2025 dan telah ditetapkan dalam RUPSLB tanggal 25 September 2025 / Resigned effective June 27, 2025 and has
been resolved at the Extraordinary General Meeting of Shareholders (EGMS) held on September 25, 2025.
****) Telah diberhentikan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 04 Desember 2025 yang diaktakan dengan Akta Notaris Nomor 25 Tanggal 18 Desember
2025 / Dismissed based on the Circular Resolution of the Shareholders dated December 4, 2025, as stipulated in Notarial Deed No. 25 dated December 18, 2025.
504 Laporan Tahunan 2025
Page 505
PT Bank Mandiri Taspen
Pengelolaan Benturan Kepentingan Direksi Conflict of Interest Management
Board of Directors
Benturan kepentingan adalah suatu kondisi Jajaran Bank dalam Conflict of interest is a condition where Bank Personnel have
menjalankan tugas dan kewajibannya mempunyai kepentingan interests other than business interests in performing their duties
di luar kepentingan dinas, baik yang menyangkut kepentingan and responsibilities. Such other interests range from personal,
pribadi, keluarga maupun kepentingan pihak-pihak lain family, and other parties’ interests which may cause the Bank
sehingga Jajaran Bank tersebut dimungkinkan kehilangan Personnel to lose their objectivities in making decisions and
objektivitas dalam mengambil keputusan dan kebijakan developing policies pursuant to the authority granted to them.
sesuai kewenangan yang telah diberikan Bank kepadanya. In Bank Mandiri Taspen Policy Architecture, conflict of interest
Dalam Arsitektur Kebijakan Bank Mandiri Taspen pengelolaan is managed as follows:
benturan kepentingan dikelola sebagai berikut:
1. Direksi memiliki komitmen untuk menghindari segala 1. Board of Directors is committed to avoiding all forms of
bentuk benturan kepentingan (conflict of interest). conflict of interest.
2. Dalam hal anggota Direksi secara pribadi mempunyai 2. In the event that BOD member personally has an interest in
kepentingan dalam suatu transaksi, kontrak atau kontrak a transaction, contract, or proposed contract in which one
yang diusulkan dalam mana Bank menjadi salah satu of the parties is the Bank, the nature of the interest must
pihak, maka harus dinyatakan sifat kepentingannya dalam be declared in BOD meeting and the such member is not
Rapat Direksi dan anggota Direksi yang bersangkutan tidak entitled to vote.
berhak untuk mengambil suara.
3. Secara berkala sekurang-kurangnya 1 (satu) tahun 3. At least regularly 1 (one) time in a year, every BOD member
sekali, setiap anggota Direksi wajib membuat pernyataan must state whether or not he/she has a conflict of interest
mengenai ada atau tidaknya conflict of interest dengan with Bank activity that he/she conducts.
aktivitas Bank yang dilakukannya.
4. Anggota Direksi tidak boleh merangkap jabatan 4. Board of Directors shall not hold concurrent positions as
sebagaimana diatur dalam peraturan yang berlaku untuk regulated in the applicable regulation in order to protect
melindungi kepentingan Pemegang Saham, Bank telah the interest of shareholders, bank has regulated conflict of
mengatur mengenai benturan kepentingan dalam kebijakan interest in an internal policy as follows:
intern yaitu:
a. Pengaturan mengenai penanganan benturan a. Regulations concerning conflicts of interest handling
kepentingan yang mengikat setiap pengurus dan that bind every manager and employee of Bank
pengawai Bank Mandiri Taspen yang dituangkan dalam Mandiri Taspen as outlined in the Provisions of the
Ketentuan Arsitektur Kebijakan PT Bank Mandiri Taspen Policy Architecture of PT Bank Mandiri Taspen and the
dan Standar Prosedur Tata Kelola Perusahaan PT Bank Standard Procedure for Corporate Governance of PT
Mandiri Taspen Nomor SP/044/X/2024 tanggal 28 Bank Mandiri Taspen Number SP/044/X/2024 dated
Oktober 2024 beserta dengan perubahannya. October 28, 2024 along with its amendments.
b. Pencatatan administrasi, dokumentasi dan b. Administrative recording, documentation, and
pengungkapan benturan kepentingan dengan disclosure of conflict of interest are re acted in meeting
menuangkan dalam Surat Pernyataan Tahunan. minutes.
Rapat Direksi Board of Directors Meeting
Kebijakan Rapat Direksi Board of Directors Policy
Rapat Direksi adalah rapat yang dihadiri oleh Direksi, yang dapat Board of Directors Meeting is the meeting attended by Board
diadakan setiap waktu apabila dipandang perlu atas permintaan of Directors, which can be held at any time as necessary upon
seorang atau lebih anggota Direksi, atau atas permintaan the request of one or more members of the Board of Directors,
tertulis Dewan Komisaris, atau atas permintaan tertulis dari or upon the written request from the Board of Commissioners,
seorang atau lebih Pemegang Saham yang bersama-sama or upon the written request from Shareholders who jointly
mewakili sekurang-kurangnya 1/10 (satu per sepuluh) bagian represent at least 1/10 (one tenth) part of the total of all shares
dari jumlah seluruh saham dengan hak suara yang sah yang with valid voting right that has been granted by Bank by
telah dikeluarkan oleh Bank dengan menyebutkan hal-hal yang declaring matters about to be discussed.
akan dibicarakan.
2025 Annual Report 505
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Corporate Governance
Corporate Governance
Sesuai tata tertib Direksi, rapat dilaksanakan minimal sebulan Pursuant to the charter of the board, meeting is conducted at
sekali dengan dipimpin oleh Direktur Utama. Dalam hal Direktur least once a month, directed by the President Director. In the
Utama tidak hadir atau berhalangan, Rapat Direksi dipimpin event that President Director is absent, the Board of Directors
oleh Direktur Pengganti yang telah ditetapkan. Dalam hal Meeting is directed by the designated Substitute Director. In the
Direktur Pengganti berhalangan, maka Rapat Direksi dipimpin event Substitute Director is absent, Board of Directors Meeting
oleh seorang Direktur yang ditetapkan dalam Rapat Direksi. is directed by a Director designated in the Board of Directors
Seorang anggota Direksi dapat diwakili dalam Rapat Direksi Meeting. A member of the Board of Directors can be represented
hanya oleh anggota Direksi lain dan seorang anggota Direksi in the Board of Directors Meeting only by another member of the
hanya dapat mewakili seorang anggota Direksi lainnya. Board of Directors, and a member of the Board of Directors can
only represent another member of the Board of Directors.
Keputusan Rapat Direksi harus diambil berdasarkan The decision of the Board of Directors Meeting must be
musyawarah untuk mufakat dari anggota Direksi atau anggota taken pursuant to negotiation for consensus between Board
Direksi yang mewakilinya, Direksi dapat juga mengambil of Directors members or representative Board of Directors
keputusan yang sah tanpa mengadakan Rapat Direksi dengan members. Board of Directors can also make valid decision
ketentuan semua anggota Direksi telah diberitahu secara without conducting Board of Directors meeting provided that
tertulis dan semua anggota Direksi memberikan persetujuan all Board of Directors members have been informed in writing,
mengenai semua usul yang diajukan secara tertulis serta and all Board of Directors members provide their approval
menandatangani. Dalam hal terjadi perbedaan pendapat on all matters proposed in writing and sign it. In the event of
(dissenting opinions), maka pendapat yang berbeda tersebut dissenting opinions, it must be recorded clearly in the meeting
wajib dicantumkan secara jelas dalam risalah rapat beserta minutes along with the reason behind it.
alasan perbedaan pendapat tersebut.
Rencana Rapat Direksi Board of Directors Meeting Plan
Rapat Direksi direncanakan diadakan 1 (satu) kali dalam The Board of Directors meeting is planned to be held 1 (once) a
seminggu dengan membahas Update program serta kinerja week to discuss program updates and the Bank’s performance.
Bank.
Agenda, Tanggal dan Peserta Rapat Direksi The Board of Directors Meeting Agendas, Dates and
Participants
Sepanjang tahun 2025, agenda, tanggal dan peserta Rapat In 2025, the agendas, dates and participants of the Board of
Direksi adalah sebagai berikut. Directors meeting is as follows.
Tabel Rapat Direksi
Board of Directors Meeting Table
Tanggal Peserta Rapat Kehadiran
No Agenda Agenda
Date Meeting Participants Attedance
1 07 Januari • Usulan Mekanisme Pembayaran • Proposed Mechanism for Elmamber P. Sinaga Hadir / Present
2025 THT Nasional National THT (Old-Age Benefit)
January 7, Disbursement Maswar Purnama Hadir / Present
2025 • Proyeksi Kinerja P&L Januari • Projected January Profit and
Loss (P&L) Performance Widi Nugroho Hadir / Present
• KKP (Usulan Penyesuaian • KKP (Proposed Manual
Manual Produk Kredit Mikro Adjustment for Micro Credit Putu Apriyanto Hadir / Present
Modul Kredit Usaha Rakyat) Products in the People’s
Business Credit Module) Resi Lora Hadir / Present
• Issue Transaksi Movin • Issues Related to Movin
Transaction Processing
2 09 Januari Event untuk Apresiasi Kinerja Event for Taspen Performance Elmamber P. Sinaga Hadir / Present
2025 Taspen. Appreciation.
January 9, Maswar Purnama Hadir / Present
2025
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
506 Laporan Tahunan 2025
Page 507
PT Bank Mandiri Taspen
Tanggal Peserta Rapat Kehadiran
No Agenda Agenda
Date Meeting Participants Attedance
3 16 Januari Kajian RBB RBB Study Elmamber P. Sinaga Hadir / Present
2025
January 16, Maswar Purnama Hadir / Present
2025
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
4 21 Januari • Update Likuiditas Bank (Komite • Liquidity Update of the Bank Elmamber P. Sinaga Hadir / Present
2025 ALCO). (ALCO Committee)
January 21, • Penetapan Tingkat Kesehatan • Determination of the Bank’s Maswar Purnama Hadir / Present
2025 Bank & Tingkat Ketahanan Soundness Level and Cyber
Siber (Komite Manajemen Resilience Rating (Risk
Risiko). Management Committee) Widi Nugroho Hadir / Present
• Switchover BMOne. • BMOne Switchover
Implementation Putu Apriyanto Hadir / Present
• Update Digital Maturitas • Update on the Bank’s Digital
Assessment Bank (DMAB). Maturity Assessment (DMAB)
Resi Lora Hadir / Present
• Update Acara Board Forum • Update on the Board Forum and
& Golf. Golf Event
5 30 Januari Review Model CKPN Review of the CKPN Model Elmamber P. Sinaga Hadir / Present
2025
January 30, Maswar Purnama Hadir / Present
2025
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
6 31 Januari Update Board Forum Q4 Q4 Forum Board Updates Elmamber P. Sinaga Hadir / Present
2025
January 31, Maswar Purnama Hadir / Present
2025
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Hadir / Present
7 04 Februari • Update MAESTRO • MAESTRO Update Elmamber P. Sinaga Hadir / Present
2025 • Agenda HC • HC agenda
February 04, Maswar Purnama Hadir / Present
2025
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
8 11 Februari • Qris Acquirer • Qris Acquirer Elmamber P. Sinaga Hadir / Present
2025 • Update One on One Anggaran • One on One Update on the
February 11, 2025 2025 Budget Maswar Purnama Hadir / Present
2025 • Update Entry Criteria • Update MAESTRO Entry
MAESTRO Criteria Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
9 18 Februari Kajian Organisasi KCP (Bisnis KCP (Business Manager) Elmamber P. Sinaga Hadir / Present
2025 Manager) Organizational Study
February 18, Maswar Purnama Hadir / Present
2025
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
2025 Annual Report 507
Page 508
Corporate Governance
Corporate Governance
Tanggal Peserta Rapat Kehadiran
No Agenda Agenda
Date Meeting Participants Attedance
10 20 Februari Update Entry Criteria MAESTRO Update Entry Criteria MAESTRO Elmamber P. Sinaga Hadir / Present
2025
February 20, Maswar Purnama Hadir / Present
2025
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
11 21 Februari KPI dan Bonus KPIs and Bonuses Elmamber P. Sinaga Hadir / Present
2025
February 21, Maswar Purnama Hadir / Present
2025
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
12 25 Februari Pengadaan KDO KDO Procurement Elmamber P. Sinaga Tidak Hadir
2025 (Cuti) / Absent
February 25, (On Leave)
2025
Maswar Purnama Hadir / Present
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
13 01 Maret 2025 Agenda Umum General Agenda Elmamber P. Sinaga Hadir / Present
March 1, 2025
Maswar Purnama Hadir / Present
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
14 03 Maret 2025 Update MAESTRO Update MAESTRO Elmamber P. Sinaga Hadir / Present
March 3, 2025
Maswar Purnama Hadir / Present
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Hadir / Present
15 11 Maret 2025 • Persiapan Lebaran: Operation, • Eid Preparations: Operations, Elmamber P. Sinaga Hadir / Present
March 11, Keuangan dan IT Finance, and IT
2025 • Agenda HC • HC Agenda Maswar Purnama Hadir / Present
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
16 12 Maret 2025 Review dan Usulan Improvement Review and Improvement Elmamber P. Sinaga Hadir / Present
March 12, Divisi Central Operation Proposals for the Central
2025 Operations Division Maswar Purnama Hadir / Present
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
508 Laporan Tahunan 2025
Page 509
PT Bank Mandiri Taspen
Tanggal Peserta Rapat Kehadiran
No Agenda Agenda
Date Meeting Participants Attedance
17 21 Maret 2025 • Usulan Penyesuaian Organisasi • Proposed Organizational Elmamber P. Sinaga Hadir / Present
March 21, di Divisi PLM & Penbis Adjustments in the PLM &
2025 • Usulan Persetujuan Produk Penbis Division Maswar Purnama Hadir / Present
Asuransi Jiwa Kredit IFG Life • Proposed Approval of IFG Life
Credit Life Insurance Products Widi Nugroho Hadir / Present
Putu Apriyanto Tidak Hadir
(Sakit) /
Absent (Sick
Leave)
Resi Lora Hadir / Present
18 25 Maret 2025 • Update Data pada Aplikasi • Update Data on the SIAP Elmamber P. Sinaga Hadir / Present
March 25, SIAP dan Report SLA Flagging Application and SLA Flagging
2025 • Update Data Otentikasi Report Maswar Purnama Hadir / Present
Nasabah yang Terblokir • Update Blocked Customer
• Layanan Digital Authentication Data Widi Nugroho Hadir / Present
• Digital Services
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
19 26 Maret 2025 Review Layanan Payroll Payroll Service Review Elmamber P. Sinaga Hadir / Present
March 26,
2025 Maswar Purnama Hadir / Present
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
20 15 April 2025 • Replanning: Rencana Efisiensi • Replanning: Performance Elmamber P. Sinaga Hadir / Present
April 15, 2025 Kinerja pada Perusahaan Efficiency Plan at the Company
• Komite Manajemen Risiko- • Risk Management Committee Maswar Purnama Hadir / Present
Usulan Penilaian Profil Risiko - Proposed Risk Profile
Bank Mandiri Taspen Q1 2025 Assessment of Bank Mandiri Widi Nugroho Hadir / Present
Taspen Q1 2025
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
21 22 April 2025 • Agenda HC • HC Agenda Elmamber P. Sinaga Tidak Hadir
April 22, 2025 • Rencana Peluang Bisnis • Joint Business Opportunity Plan (Sakit) /
Bersama PT Taspen with PT Taspen Absent (Sick
Leave)
Maswar Purnama Hadir / Present
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
22 28 April 2025 Pemaparan Peluang Bisnis Taspen Taspen Business Opportunity Elmamber P. Sinaga Hadir / Present
April 28, 2025 Presentation
Maswar Purnama Hadir / Present
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
23 29 April 2025 Agenda HC HC Agenda Elmamber P. Sinaga Hadir / Present
April 29, 2025
Maswar Purnama Hadir / Present
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Hadir / Present
2025 Annual Report 509
Page 510
Corporate Governance
Corporate Governance
Tanggal Peserta Rapat Kehadiran
No Agenda Agenda
Date Meeting Participants Attedance
24 30 April 2025 • Update Board Forum Q1 • Q1 Forum Board Update Elmamber P. Sinaga Hadir / Present
April 30, 2025 • Update ASKRINDO ke Dir • ASKRINDO Update to the
Pembina Director of Supervision Maswar Purnama Hadir / Present
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
25 02 Mei 2025 Update Board Forum Q1 Update Board Forum Q1 Elmamber P. Sinaga Hadir / Present
May 02, 2025
Maswar Purnama Hadir / Present
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
26 06 Mei 2025 • BPJS TK • BPJS TK Elmamber P. Sinaga Hadir / Present
May 6, 2025 • Aktivasi Bisnis dengan FIDAC • Business Activation with FIDAC
• Kesiapan Pengamanan Bank • Bank Security Preparedness to Maswar Purnama Hadir / Present
Mantap Menghadapi Cyber Face Cyber Heists
Heist Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
27 15 Mei 2025 • Komite ALCO – Usulan Review • ALCO Committee – Proposed Elmamber P. Sinaga Hadir / Present
May 15, 2025 Limit Trading Book Trading Book Limit Review
• Update dari Divisi Digital • Update from the Digital Maswar Purnama Hadir / Present
Transformation Transformation Division
• Update Transaksi Movin • Movin Transaction Update Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
28 20 Mei 2025 • Kolaborasi Operasional dengan • Operational Collaboration with Elmamber P. Sinaga Hadir / Present
May 20, 2025 Bank Mandiri Bank Mandiri
• Sinergi Corporate & Commercial • Bank Mandiri Corporate & Maswar Purnama Hadir / Present
Bank Mandiri Commercial Synergy
• Update Produk OOB, E-Oten, • Updates on OOB, E-Oten, Widi Nugroho Hadir / Present
BPJS TK dan Tabungan Optima BPJS TK, and Optima Savings
Putu Apriyanto Hadir / Present
Products
• Proyeksi Keuangan Akhir Tahun • Year-End Financial Projections Resi Lora Hadir / Present
29 27 Mei 2025 • Rancangan Bisnis dalam • Business Plan for Achieving Elmamber P. Sinaga Hadir / Present
May 27, 2025 Pencapaian Target Dapem ASABRI Pension Fund (Dapem)
ASABRI Targets
• Kerjasama Pembayaran • Cooperation for Non-Dapem Maswar Purnama Hadir / Present
Pensiun Non Dapem & Layanan Pension Payment and Services
di Kantor Taspen at Taspen Offices
• Revisi RKAP • Revision of the Corporate Work Widi Nugroho Hadir / Present
Plan and Budget (RKAP)
• Update Pengadaan Corplan • Update on Corporate Plan
(Corplan) Procurement Putu Apriyanto Hadir / Present
• Update Kerjasama Bisnis • Update on Business
dengan FIDAC Cooperation with FIDAC
• Progress Recovery WO • Progress on Written-Off (WO) Resi Lora Hadir / Present
Recovery
• Update Maestro: Usulan • Update on Maestro: Proposed
Workflow Release Management Workflow for Release
Management
• Update Service Level Support • Update on Service Level
Support
30 03 Juni 2025 • Pembahasan Strategi • Discussion on Cost of Funds Elmamber P. Sinaga Hadir / Present
June 3, 2025 Penurunan COF dan Update (COF) Reduction Strategy and
Likuiditas - Komite ALCO Liquidity Update (ALCO Com- Maswar Purnama Hadir / Present
• Update Hygiene Factor IT mittee)
• Update on IT Hygiene Factors Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
510 Laporan Tahunan 2025
Page 511
PT Bank Mandiri Taspen
Tanggal Peserta Rapat Kehadiran
No Agenda Agenda
Date Meeting Participants Attedance
31 04 Juni 2025 Update Hygiene Factor IT Update Hygiene Factor IT Elmamber P. Sinaga Hadir / Present
June 4, 2025
Maswar Purnama Hadir / Present
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
32 10 Juni 2025 Update Progress Maestro Update Progress Maestro Elmamber P. Sinaga Hadir / Present
June 10, 2025
Maswar Purnama Hadir / Present
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
33 17 Juni 2025 • Update Kerjasama dengan • Update on Cooperation with Elmamber P. Sinaga Hadir / Present
June 17, 2025 FIDAC FIDAC
• Update Transaksi Movin • Update on Movin Transactions Maswar Purnama Hadir / Present
• Update Permasalahan PDP • Update on PDP Issues
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Tidak Hadir
(Perjalanan
Dinas) /
Absent
(Business Trip)
34 24 Juni 2025 • Update DPK & CoF • DPK & CoF Update Elmamber P. Sinaga Hadir / Present
June 24, 2025 • Update Progress Maestro • Update Progress Maestro
• Materi HC • HC material Maswar Purnama Hadir / Present
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
35 25 Juni 2025 • Usulan Final Pricing Obligasi & • Final Bond & Bilateral Loan Elmamber P. Sinaga Hadir / Present
June 25, 2025 Bilateral Loan - Komite ALCO Pricing Proposal - ALCO
Committee Maswar Purnama Hadir / Present
• Revisi RPTI ke OJK - Komite IT • RPTI Revision to OJK - IT
Committee Widi Nugroho Hadir / Present
• Update Kendala IT di Awal • Update on IT Challenges at the
Bulan Beginning of the Month
Putu Apriyanto Hadir / Present
• Pemaparan Peluang Bisnis • Presentation of Business
Bersama PT Taspen Opportunities with PT Taspen
Resi Lora Hadir / Present
36 29 Juni 2025 Hasil Keputusan Pengangkatan Results of the Decision on the Maswar Purnama Hadir / Present
June 29, 2025 Anggota Direksi Perusahaan Appointment of Members of the
Company’s Board of Directors Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
37 01 Juli 2025 • Update Booking Kredit • Retirement Credit Booking Maswar Purnama Hadir / Present
July 01, 2025 Pensiunan Update
• Update Strategi Komunikasi • Communication Strategy Widi Nugroho Hadir / Present
Update
• Proyeksi Keuangan Akhir Juni • Financial Projections for the Putu Apriyanto Hadir / Present
End of June
Resi Lora Hadir / Present
2025 Annual Report 511
Page 512
Corporate Governance
Corporate Governance
Tanggal Peserta Rapat Kehadiran
No Agenda Agenda
Date Meeting Participants Attedance
38 04 Juli 2025 Update DPK & COF Update DPK & COF Maswar Purnama Hadir / Present
July 4, 2025
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
39 08 Juli 2025 • Update Report Data Nasabah • Update on Current Credit Maswar Purnama Hadir / Present
July 8 2025 Kredit Lancar Tanpa Absensi Customer Data Report Without
(Jan – April 2025) Absences (January – April Widi Nugroho Hadir / Present
2025)
• Update Pengelolaan Portfolio • Update on Non-Current, Putu Apriyanto Hadir / Present
Non Lancar, Non Meninggal Non-Deceased Portfolio
Dunia Management
Resi Lora Hadir / Present
• Update Maestro & Permohonan • Maestro Update & Request for
Persetujuan Jurnal Selisih Kredit Approval of Accrued Credit &
Accrue & PYAD PYAD Difference Journals
• Update Design Kalender 2026 • Update on 2026 Calendar
Design
40 15 Juli 2025 Agenda HC HC Agenda Maswar Purnama Hadir / Present
July 15, 2025
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
41 17 Juli 2025 • Alokasi Feebased Income untuk • Allocation of Fee-Based Income Maswar Purnama Hadir / Present
July 17, 2025 Percepatan Pembayaran Klaim to Accelerate General Insurance
Asuransi Umum Claim Payments Widi Nugroho Hadir / Present
• Komite Manajemen Risiko • Risk Management Committee
(KMR) (RMC) Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
42 22 Juli 2025 • Update Project Maestro dan • Maestro Project Update and Maswar Purnama Hadir / Present
July 22, 2025 Materi Approval ke BMRI Approval Materials to BMRI
• Komite ALCO • ALCO Committee Widi Nugroho Hadir / Present
penambahan plafon surat berharga Addition of Securities Ceiling
pengelolaan portfolio non lancar, Management of Non-Current, Non- Putu Apriyanto Hadir / Present
non meninggal dunia Deceased Portfolios
• Update rekening dorman • Dormant Account Update
Resi Lora Hadir / Present
43 29 Juli 2025 • Update branding movin • Movin branding update Maswar Purnama Hadir / Present
July 29, 2025 • Update pengadaan corplan • Corpplan procurement update
Widi Nugroho Hadir / Present
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
44 5 Agustus • Update kinerja Juli 2025 • July 2025 Performance Update Maswar Purnama Hadir / Present
2025 • Usulan penyesuaian subsidi • Proposed Insurance Subsidy
August 5, asuransi Adjustments Widi Nugroho Hadir / Present
2025 • Update peningkatan ketahanan • Update on Improving Bank
& keamanan siberbank Cybersecurity and Resilience Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
45 12 Agustus • Update FIDAC • FIDAC Update Maswar Purnama Hadir / Present
2025 • Update SP2DK DJP • DGT SP2DK Update
August 12, • Agenda HC • HC Agenda Widi Nugroho Hadir / Present
2025 • Kelas cabang • Branch Classes
• Kepegawaian • Personnel Putu Apriyanto Hadir / Present
• Optimalisasi & standarisasi • Optimization & Standardization
security KC & KCP of KC & KCP Security Resi Lora Hadir / Present
• Update dan release • Maestro Project Management
management project Maestro. Update and Release.
512 Laporan Tahunan 2025
Page 513
PT Bank Mandiri Taspen
Tanggal Peserta Rapat Kehadiran
No Agenda Agenda
Date Meeting Participants Attedance
46 26 Agustus • Perpanjang pialang asuransi • Extension of the Karsa Insurance Maswar Purnama Hadir / Present
2025 Karsa Brokerage Engagement
August 26, • Proyeksi kinerja akhir bulan • Month-End Performance Widi Nugroho Hadir / Present
2025 Projections
• Update pembayaran pensiunan • Update on Pension Payments Putu Apriyanto Hadir / Present
ASN, TNI, POLRI menggunakan for Civil Servants (ASN), TNI,
simanroll and POLRI through Simanroll Resi Lora Hadir / Present
• Agenda RIM: • Risk Management Committee
(RIM) Agenda:
• Penyesuaian RAC counterparty • Adjustment of Risk Appetite
limit Criteria (RAC) Counterparty
Limits
• Penyesuaian komposisi surat • Adjustment of Securities
berharga dan penyesuaian Portfolio Composition and
trading policy Trading Policy
47 02 September ODP Revamp ODP Revamp Maswar Purnama Hadir / Present
2025
September 02, Widi Nugroho Hadir / Present
2025
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
48 09 September • Update Maestro • Maestro Update Maswar Purnama Hadir / Present
2025 • Update kinerja keuangan dan • Financial performance update
September 09, penurunan COF and COF reduction Widi Nugroho Hadir / Present
2025 • Implementasi security • MANTRA security awareness
awareness MANTRA implementation Putu Apriyanto Hadir / Present
• Self Assessment OJK • OJK Self-Assessment
Resi Lora Hadir / Present
49 16 September • Usulan kewenangan limit • Proposed authority to limit Maswar Purnama Hadir / Present
2025 pemutus biaya pengadaan the cost of goods and services
September 16, barang dan jasa procurement Widi Nugroho Hadir / Present
2025 • Agenda Compliance: • Compliance Agenda:
• Update CGPI • CGPI Update Putu Apriyanto Hadir / Present
• Update MSMPG • MSMPG Update
• Penambahan kuota platinum • Increased Platinum Plus quota Resi Lora Hadir / Present
plus
• Sistem penarikan pembayaran • Pension salary withdrawal
gaji pensiun tanggal 1 setiap system conducted on the 1st of
bulan each month.
• Update COF dan movement • Update COF and movement
tier sb deposito tier sb deposito
50 23 September • Update KMPP grace period • KMPP grace period update Maswar Purnama Hadir / Present
2025 • Usulan kewenangan limit • Proposed authority to limit
September 23, pemutus biaya pengadaan procurement costs for goods Widi Nugroho Hadir / Present
2025 barang dan jasa and services
• Update IT command center • IT command center update Putu Apriyanto Hadir / Present
• Update navigator • Navigator update
• Customer Satisfaction Survey • Customer Satisfaction Survey Resi Lora Hadir / Present
2025 2025
• Komite ALCO : Evaluasi • ALCO Committee: Evaluation
dan usulan penyesuaian and proposed adjustments to
pengelolaan ALM ALM management
51 02 Oktober • Komite ALCO • ALCO Committee Maswar Purnama Hadir / Present
2025 • Update dan Usulan KSM Aktif • Active KSM Payroll Update and
October 02, Payroll Proposal Widi Nugroho Hadir / Present
2025 • Update DGT • DGT Update
• Status Findings Issue • Issue Findings Status Putu Apriyanto Hadir / Present
• Status Monitoring CR • CR Monitoring Status
• Maestro Celebration Plan • Maestro Celebration Plan Resi Lora Hadir / Present
52 07 Oktober • Aturan Kepegawaian & Talent • Employee Regulations & Talent Maswar Purnama Hadir / Present
2025 Movement Movement
October 07, • Review TPS Corebanking • Review of Maestro Corebanking Widi Nugroho Hadir / Present
2025 Maestro TPS
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
2025 Annual Report 513
Page 514
Corporate Governance
Corporate Governance
Tanggal Peserta Rapat Kehadiran
No Agenda Agenda
Date Meeting Participants Attedance
53 14 Oktober • Komite KMR: Penetapan Profil • KMR Committee: Determination Maswar Purnama Hadir / Present
2025 Risiko Triwulan 3 2025 of Risk Profile for Q3 2025
October 14, • Update KMPP Grace Period • KMPP Grace Period Update Widi Nugroho Hadir / Present
2025 • Pengelolaan Rekening Dormant • Dormant Account Management
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
54 21 Oktober • Open Contract – Blanker • Open Contract – Blanker Maswar Purnama Hadir / Present
2025 Mandyas Maestro: Anggaran Mandyas Maestro: Budget 2025
October 21, 2025 & 2026 & 2026 Widi Nugroho Hadir / Present
2025 • Interim Report ITSP 2026-2030 • ITSP Interim Report 2026-2030
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
55 28 Oktober Update FIDAC FIDAC Update Maswar Purnama Hadir / Present
2025
October 28, Widi Nugroho Hadir / Present
2025
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
56 04 November • Agenda request • Agenda Request Maswar Purnama Hadir / Present
2025 • Pengkinian Rencana Aksi • 2025 Recovery Action Plan
November 04, Pemulihan Tahun 2025 Update Widi Nugroho Hadir / Present
2025 • Update Kinerja COF • COF Performance Update
• Update KMPP Grace Period • KMPP Grace Period Update Putu Apriyanto Hadir / Present
• Permohonan Persetujuan • Request for Approval of
Penambahan Pasal Dalam Additional Articles in the Asabri
Resi Lora Hadir / Present
Perpanjagan PKS Asabri Contract Extension
• Update BCM • BCM Update
57 11 November Overview Pengadaan Barang / Jasa Overview of Procurement of Goods Maswar Purnama Hadir / Present
2025 & Manajemen Vendor / Services & Vendor Management
November 11, Widi Nugroho Hadir / Present
2025
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
58 12 November • Update Movement KC • KC Movement Update Maswar Purnama Hadir / Present
2025 • Pengalihan Portfolio Fidac • Fidac Portfolio Transfer
November 12, • Update Persiapan HUT, MSA, • Anniversary Preparation Update, Widi Nugroho Hadir / Present
2025 dan Sharing Session MSA, and Sharing Session
• Update Kinerja Asuransi • Insurance Performance Update Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
59 18 November • Update Kepegawaian (Promosi, • Personnel Update (Promotion, Maswar Purnama Hadir / Present
2025 Definitif, Pemenuhan) Definitive, Fulfillment)
November 18, • Usulan Review Model CKPN • Proposed Review of the Widi Nugroho Hadir / Present
2025 Allowance for Losses (CKPN)
• Komite ALCO: Usulan Model Putu Apriyanto Hadir / Present
Wholesale Funding dan Update • ALCO Committee: Proposed
Likuiditas EOY 2025 dan Wholesale Funding and
Resi Lora Hadir / Present
Rencana Obligasi Liquidity Update for EOY 2025
and Bond Plan
• Persiapan Materi Wawancara • Preparation of ARA 2024
ARA 2024 Interview Materials
60 24 November Persiapan Rapat Gabungan RPTI, Preparation for the Joint Meeting of Maswar Purnama Hadir / Present
2025 RBB, RKAP RPTI, RBB, RKAP
November 24, Widi Nugroho Hadir / Present
2025
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
514 Laporan Tahunan 2025
Page 515
PT Bank Mandiri Taspen
Tanggal Peserta Rapat Kehadiran
No Agenda Agenda
Date Meeting Participants Attedance
61 25 November • Update RSTI • RSTI Update Maswar Purnama Hadir / Present
2025 • Update KMPP Grace Period • KMPP Grace Period Update
November 25, Widi Nugroho Hadir / Present
2025
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
62 02 Desember • Update Agenda HC • HC Agenda Update Maswar Purnama Hadir / Present
2025 • Update Ignite Spirit & MSA • Ignite Spirit & MSA Update
December 02, Widi Nugroho Hadir / Present
2025
Putu Apriyanto Hadir / Present
Resi Lora Hadir / Present
63. 15 Desember Update Sosialisasi POJK 24 Tahun Update on the Socialization of Boedi Armanto* Hadir / Present
2025 2025 POJK 24 of 2025
December 15,
2025
64. 22 Desember • Pembidangan Divisi dan SO • Division and Operation Division Boedi Armanto* Hadir / Present
2025 • Asuransi Kesehatan Pegawai • Employee Health Insurance
December 22, • Update Acara HUT Bank • Bank Mandiri Taspen & MSA
2025 Mandiri Taspen & MSA Anniversary Event Update
• Update Hasil Audit Bank • Bank Mandiri Audit Results
Mandiri Update
• Update Proyeksi Kinerja dan • Year-End Performance
Kondisi Likuiditas Akhir Tahun Projection and Liquidity Update
65. 29 Desember • Update Hasil Audit Bank • Bank Mandiri Audit Results Boedi Armanto* Hadir / Present
2025 Mandiri Update
December 29, • Update Persiapan Terkini & • Update on Current Preparations
2025 Mitigasi Potensi op Risk Terkait & Mitigation of Potential
Tutup Tahun (EoY) 2025, Operational Risks Related
memuat paparan holistic to the 2025 Year-End (EoY),
including a holistic presentation
• Update BCM • BCM Update
• Update SPM: • SPM Update:
Update Landing EoY Finance, Update on Landing EoY
Key Success & Key Risk Factors Finance, Key Success & Key
dengan Akurasi & Presisi Angka Risk Factors with Accuracy &
Proyeksi. Precision of Projected Figures.
• Usulan persetujuan Anggaran • Proposed approval of the 2026
dan RKAP Aspiratif 2026 Aspirational Budget and Work
• Usulan Persetujuan Kerugian Plan and Budget (RKAP)
Risiko Operasional • Proposed approval of
Operational Risk Losses
*Ditetapkan untuk melaksanakan tindakan kepengurusan yang mencakup mengenai hak, wewenang, dan kewajiban Direksi terhadap Perseroan dan kepada Pihak Ketiga
berdasarkan Keputusan Dewan Komisaris No. KEP.DEKOM/006/XII/2025 tanggal 10 Desember 2025 tentang Penetapan Pelaksana Tugas Direksi (Caretaker Direksi). /
Determined to carry out management actions covering the rights, authorities, and obligations of the Board of Directors towards the Company and towards Third Parties based on
the Decree of the Board of Commissioners No. KEP.DEKOM/006/XII/2025 dated December 10, 2025 concerning the Determination of the Acting Directors (Caretaker Directors).
Agenda dan peserta rapat gabungan Dewan Komisaris dengan The agenda and participants of the joint meeting of the Board
Direksi disajikan pada bagian Rapat Dewan Komisaris Bab Tata of Commissioners and the Board of Directors are presented
Kelola Perusahaan dalam Laporan tahunan ini. in the Board of Commissioners’ Meeting section, Corporate
Governance Chapter of this annual report.
Frekuensi dan Kehadiran Rapat Direksi Frequency and Attendance of Board of Directors’
Meetings
Selama tahun 2025, Direksi telah melaksanakan rapat internal In 2025, the Board of directors held 62 internal meetings and
sebanyak 62 (enam puluh dua) kali dan rapat gabungan Dewan 5 joint meetings between the Board of Commissioners and
Komisaris bersama Direksi sebanyak 5 (lima) kali. Adapun the Board of Directors. The frequency and attendance of each
frekuensi dan kehadiran masing-masing anggota Direksi member of the Board of Directors is as follows
adalah sebagai berikut.
2025 Annual Report 515
Page 516
Corporate Governance
Corporate Governance
Tabel Frekuensi dan Kehadiran Rapat Direksi
Table of Frequency and Attendance of Board of Directors’ Meetings
Rapat Gabungan Direksi dengan
Rapat Direksi Dewan Komisaris
Board of Directors Meeting Joint Meeting of the Board of Directors
and the Board of Commissioners
Jumlah dan Persentase Kehadiran Jumlah dan Persentase Kehadiran
Nama Jabatan
Number and Percentage of Attendance Number and Percentage of Attendance
Name Postition
Jumlah
Jumlah Jumlah Jumlah
Kehadiran
Rapat Persentase Rapat Kehadiran Persentase
Number of
Number of Percentage Number of Number of Percentage
Attendance
Meetings Meetings Attendance
Direktur Utama
Panji Irawan* - - - - - -
President Director
Rudi As Wakil Direktur Utama
- - - - - -
Aturridha** Vice President Director
Direktur Compliance &
Human Resource
Rio Lanasier* - - - - - -
Director of Compliance
& Human Resource
Henrisa Yunan Direktur IT & Digital
- - - - - -
Lubis** Director of IT & Digital
Direktur Keuangan
& Risk
Rima Cahyani* - - - - - -
Director of Finance
& Risk
Mahrauza Direktur Bisnis
- - - - - -
Purnaditya** Director of Business
Rizky Olyvia Direktur Funding
- - - - - -
Nasution** Director of Funding
Direktur Transformasi
dan Pengembangan
Noer Usaha
- - - - - -
Fajrieansyah** Director of Business
Transformation and
Development
Elmamber Petamu Direktur Utama
35 33 94 5 5 100
Sinaga*** President Director
Maswar Direktur Business
62 61 98 5 5 100
Purnama**** Director of Business
Direktur IT & Digital
Widi Nugroho**** 62 62 100 5 5 100
Director of IT & Digital
Direktur Finance, Risk
Putu & Operations
62 61 98 5 5 100
Apriyanto**** Director of Finance,
Risk & Operations
Direktur Compliance &
Control
Resi Lora**** 62 60 97 5 5 100
Director of Compliance
& Control
Keterangan / Note:
*) Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan telah lulus Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa
Keuangan / Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and has passed the Fit and Proper Test conducted by Otoritas Jasa
Keuangan.
**) Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas
Jasa Keuangan / Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and is currently in the process of the Fit and Proper Test
conducted by Otoritas Jasa Keuangan.
***) Telah mengundurkan diri efektif pada tanggal 27 Juni 2025 dan telah ditetapkan dalam RUPSLB tanggal 25 September 2025 / Resigned effective June 27, 2025 and has
been resolved at the Extraordinary General Meeting of Shareholders (EGMS) held on September 25, 2025.
****) Telah diberhentikan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 04 Desember 2025 yang diaktakan dengan Akta Notaris Nomor 25 Tanggal 18 Desember
2025 / Dismissed based on the Circular Resolution of the Shareholders dated December 4, 2025, as stipulated in Notarial Deed No. 25 dated December 18, 2025.
516 Laporan Tahunan 2025
Page 517
PT Bank Mandiri Taspen
Selama tahun 2025, Rapat Umum Pemegang Saham Tahunan During 2025, the Annual and Extraordinary General Meetings
dan Luar Biasa dilakukan secara sirkuler, sehingga tidak of Shareholders were conducted through circular resolutions;
terdapat informasi terkait kehadiran Dewan Komisaris dan therefore, no information was available regarding the attendance
Direksi dalam RUPS selama tahun buku. of the Board of Commissioners and the Board of Directors at the
GMS during the financial year.
Pelatihan dan/atau Peningkatan Kompetensi Training and/or Increasing the Competence
Anggota Direksi of the Members of the Board of Directors
Kebijakan Pelatihan dan/atau Peningkatan Training and/or Improving Competency Policy
Kompetensi
Anggota Direksi Bank Mandiri Taspen senantiasa meningkatkan Members of the Board of Directors of Bank Mandiri Taspen
kemampuannya melalui berbagai Training dan pelatihan always improve their abilities through various offline and online
secara tatap muka maupun dilaksanakan melalui media online, media training and training, including members of the Board
termasuk Anggota Direksi yang baru diangkat oleh Rapat Umum of Directors who have just been appointed by the General
Pemegang Saham juga diberikan pelatihan terkait tugas-tugas Meeting of Shareholders are also given training related to the
yang akan dijalani dan juga pengetahuan tentang perbankan tasks that will be carried out and also knowledge about banking
pada umumnya. Sesuai ketentuan Pedoman dan Tata Tertib in general. In accordance with the provisions of the Guidelines
Kerja Direksi PT Bank Mandiri Taspen Bab VIII tentang and Work Procedures for the Board of Directors of PT Bank
Pelatihan dan Program Orientasi Direksi mewajibkan Anggota Mandiri Taspen Chapter VIII concerning the Training and
Direksi untuk mengikuti pelatihan sekurang-kurangnya 2 Orientation Program for the Board of Directors, it is mandatory
(dua) kali dalam setahun guna menunjang pelaksanaan tugas for members of the Board of Directors to attend training at least
dan kewajibannya dan dapat mengikuti program pelatihan, 2 (two) times a year to support the implementation of their
maupun seminar di dalam maupun luar negeri, selain itu terkait duties and obligations and to be able to take part in training
kewajiban pelatihan yang harus dilaksanakan oleh Direksi programs, as well as seminars at home and abroad, in addition
berpedoman pula pada aturan eksternal diantaranya tentang to the training obligations that must be carried out by the Board
kewajiban untuk memiliki sertifikasi Manajemen Risiko beserta of Directors, it is also guided by external regulations, including
refreshmentnya serta kewajiban memiliki Sertifikasi Trasuri the obligation to have Risk Management certification and its
dan Penerapan Kode Etik Pasar dan ketentuan lainya terkait refreshment and the obligation to have Trasuri Certification and
peningkatan kompetensi Direksi. Application of the Market Code of Ethics and other provisions
related to increasing the competence of the Board of Directors.
Pelaksanaan Pelatihan dan/atau Peningkatan Implementation of Training and/or Improvement
Kompetensi of Competencies
Jenis Pelatihan dan Materi
Waktu dan Tempat
Pengembangan
Nama Jabatan Pelaksanaan Penyelenggara
Kompetensi /Pelatihan
Name Position Time and Place of Organizer
Types of Training and Development
Implementation
Materials Competence/Training
Panji Irawan* Direktur Utama Refreshment Sertifikasi Manajemen Risiko Online, 09 Desember Peak Pratama
President director Perbankan Kualifikasi 7 2025
Banking Risk Management Certification Online, December 09,
Refreshment Qualification 7 2025
Rudi As Wakil Direktur Utama Pembekalan Manajemen Risiko Perbankan Jakarta, 19 dan 23 LPPI
Aturridha** Vice President director Kualifikasi 7 Tanpa Berjenjang Desember 2025
Banking Risk Management Training Jakarta, December 19
Qualification 7 Without Level and 23, 2025
Rio Lanasier* Direktur Compliance Refreshment Sertifikasi Manajemen Risiko Online, 09 Desember Peak Pratama
& Human Resource Perbankan Kualifikasi 7 2025
Director of Compliance Banking Risk Management Certification Online, December 09,
& Human Resources Refreshment Qualification 7 2025
Henrisa Yunan Direktur IT & Digital Pembekalan Manajemen Risiko Perbankan Jakarta, 23 Desember LPPI
Lubis** Director of IT & Digital Kualifikasi 7 Tanpa Berjenjang 2025
Banking Risk Management Training Jakarta, December 23,
Qualification 7 Without Level 2025
2025 Annual Report 517
Page 518
Corporate Governance
Corporate Governance
Jenis Pelatihan dan Materi
Waktu dan Tempat
Pengembangan
Nama Jabatan Pelaksanaan Penyelenggara
Kompetensi /Pelatihan
Name Position Time and Place of Organizer
Types of Training and Development
Implementation
Materials Competence/Training
Rima Cahyani* Direktur Keuangan Pembekalan Manajemen Risiko Perbankan Jakarta, 24 Desember LPPI
& Risk Kualifikasi 7 2025
Director of Finance Banking Risk Management Training Jakarta, December 24,
& Risk Qualification 7 Without Level 2025
Mahrauza Direktur Bisnis Pembekalan Manajemen Risiko Perbankan Jakarta, 30 Desember LPPI
Purnaditya** Director of Business Kualifikasi 7 2025
Banking Risk Management Training Jakarta, December 30,
Qualification 7 Without Level 2025
Rizky Olyvia Direktur Funding Pembekalan Manajemen Risiko Perbankan Jakarta, 23-24 LPPI
Nasution** Director of Funding Kualifikasi 7 Tanpa Berjenjang Desember 2025
Banking Risk Management Training Jakarta, December 23-
Qualification 7 Without Level 24, 2025
Noer Direktur Transformasi Pembekalan Manajemen Risiko Perbankan Jakarta, 23-24 LPPI
Fajrieansyah** dan Pengembangan Kualifikasi 7 Tanpa Berjenjang Desember 2025
Usaha Banking Risk Management Training Jakarta, December 23-
Director of Business Qualification 7 Without Level 24, 2025
Transformation and
Development
Elmamber Petamu Direktur Utama Mandiri Strategic Thinking Initiatives Jakarta, 13-14 Maret Bank Mandiri
Sinaga*** President director (MSTI) 2025
Jakarta, March 13-14,
2025
Penguatan Operasional, Keamanan Jakarta, 28 Mei 2025 Bank Mandiri Taspen
Transaksi, dan Aktivasi Digital Banking Jakarta, May 28, 2025
melalui Perspektif IT & Operasional
Strengthening Operations, Transaction
Security, and Digital Banking Activation
through an IT & Operational Perspective
Maswar Direktur Business Penguatan Operasional, Keamanan Jakarta, 28 Mei 2025 Bank Mandiri Taspen
Purnama**** Director of Business Transaksi, dan Aktivasi Digital Banking Jakarta, May 28, 2025
melalui Perspektif IT & Operasional
Strengthening Operations, Transaction
Security, and Digital Banking Activation
through an IT & Operational Perspective
Refreshment Sertifikasi Management Online, 28 Agustus 2025 BARa
Risiko Jenjang 7 Online, August 28, 2025
Risk Management Certification
Refreshment Level 7
Leadership Enchancement Acceleration Jakarta, 30 September PT TASPEN
Program (LEAP): Transformation 2025 (Persero)
Leadership Becoming a Center of Jakarta, September 30,
Excellence for Taspen Sustainability 2025
Leading with Well Being A Strategy for Jakarta, 30 September PT TASPEN
Sustainability by PT Taspen (Persero) 2025 (Persero)
Jakarta, September 30,
2025
Taspen GRC Insight Forum (TGIF) : ESGRC Jakarta, 01 Oktober PT TASPEN
in Strengthening Integrity and Enhancing 2025 (Persero)
Business Sustainability Jakarta, October 01,
2025
Widi Nugroho**** Direktur IT & Digital Penguatan Operasional, Keamanan Jakarta, 28 Mei 2025 Bank Mandiri Taspen
Director of IT & Digital Transaksi, dan Aktivasi Digital Banking Jakarta, May 28, 2025
melalui Perspektif IT & Operasional
Strengthening Operations, Transaction
Security, and Digital Banking Activation
through an IT & Operational Perspective
Refreshment Sertifikasi Management Online, 28 Agustus 2025 BARa
Risiko Jenjang 7 Online, August 28, 2025
Risk Management Certification
Refreshment Level 7
Leadership Enchancement Acceleration Jakarta, 30 September PT TASPEN
Program (LEAP): Transformation 2025 (Persero)
Leadership Becoming a Center of Jakarta, September 30,
Excellence for Taspen Sustainability 2025
518 Laporan Tahunan 2025
Page 519
PT Bank Mandiri Taspen
Jenis Pelatihan dan Materi
Waktu dan Tempat
Pengembangan
Nama Jabatan Pelaksanaan Penyelenggara
Kompetensi /Pelatihan
Name Position Time and Place of Organizer
Types of Training and Development
Implementation
Materials Competence/Training
Leading with Well Being A Strategy for Jakarta, 30 September PT TASPEN
Sustainability by PT Taspen (Persero) 2025 (Persero)
Jakarta, September 30,
2025
Taspen GRC Insight Forum (TGIF) : ESGRC Jakarta, 01 Oktober PT TASPEN
in Strengthening Integrity and Enhancing 2025 (Persero)
Business Sustainability Jakarta, October 01,
2025
The 3rd OJK International Research Forum Yogyakarta, 6-7 Oktober OJK
(IRF) 2025 2025
Yogyakarta, October 6-7,
2025
AI in Action: Driving Transformation Jakarta, 30 Oktober Hawlett Packard
with Intelligent, Secure, and Sacalable 2025 Enterprise
Solutions Jakarta, October 30,
2025
Kolaborasi Industri Keuangan dalam Jakarta, 01 Desember IFFOC
Penguatan Perlindungan Konsumen 2025
melalui Indonesia Anti Scan Center (IASC) Jakarta, December 01,
Financial Industry Collaboration in 2025
Strengthening Consumer Protection
through the Indonesia Anti-Fraud Scan
Center (IASC)
Putu Direktur Finance, Risk & Pembekalan Sertifikasi SK-SP oleh LPPI Jakarta, 18 Mei 2025 LPPI
Apriyanto**** Operations (Sub Bidang Pengelolaan Transfer Dana) Jakarta, May 18, 2025
Director of Finance, Risk SK-SP Certification Provision by LPPI
& Operations (Fund Transfer Management Sub-Sector)
Penguatan Operasional, Keamanan Jakarta, 28 Mei 2025 Bank Mandiri Taspen
Transaksi, dan Aktivasi Digital Banking Jakarta, Mei 28, 2025
melalui Perspektif IT & Operasional
Strengthening Operations, Transaction
Security, and Digital Banking Activation
through an IT & Operational Perspective
Risk Governance Summit 2025 Online, 19 Agustus 2025 OJK
Online, Agustus 19, 2025
Refreshment Sertifikasi Management Online, 28 Agustus 2025 BARa
Risiko Jenjang 7 Online, Agustus 28,
Risk Management Certification 2025
Refreshment Level 7
Leadership Enchancement Acceleration Jakarta, 30 September PT TASPEN
Program (LEAP): Transformation 2025 (Persero)
Leadership Becoming a Center of Jakarta, September 30,
Excellence for Taspen Sustainability 2025
Leading with Well Being A Strategy for Jakarta, 30 September PT TASPEN
Sustainability by PT Taspen (Persero) 2025 (Persero)
Jakarta, September 30,
2025
Taspen GRC Insight Forum (TGIF) : ESGRC Jakarta, 01 Oktober PT TASPEN
in Strengthening Integrity and Enhancing 2025 (Persero)
Business Sustainability Jakarta, Oktober 01,
2025
BI-IILM-IFSB Joint High Level Seminar and Jakarta, 03 Oktober Bank Indonesia
Investor Forum: Enhancing Resilience and 2025
Innovation in Liquidity Management for Jakarta, October 03,
Islamic Financial Services Industry 2025
Resi Lora**** Direktur Compliance & Peran GRC dalam Meningkatkan Online, 25 Februari 2025 OJK
Control Kepercayaan Investor dan Stabilitas Online, February 25,
Director of Compliance Sektor Keuangan 2025
& Control The Role of GRC in Enhancing Investor
Confidence and Financial Sector Stability
Inspirasi Kartini “Perempuan Cerdas, Online, 22 April 2025 OJK
Berdaya dan Berintegritas Menuju Online, April 22, 2025
Indonesia Emas”
The Role of GRC in Enhancing Investor
Confidence and Financial Sector Stability
Kartini’s Inspiration: “Smart, Empowered,
and Integrity-based Women Towards a
Golden Indonesia”
2025 Annual Report 519
Page 520
Corporate Governance
Corporate Governance
Jenis Pelatihan dan Materi
Waktu dan Tempat
Pengembangan
Nama Jabatan Pelaksanaan Penyelenggara
Kompetensi /Pelatihan
Name Position Time and Place of Organizer
Types of Training and Development
Implementation
Materials Competence/Training
Penguatan Operasional, Keamanan Jakarta, 28 Mei 2025 Bank Mandiri Taspen
Transaksi, dan Aktivasi Digital Banking Jakarta, May 28, 2025
melalui Perspektif IT & Operasional
Strengthening Operations, Transaction
Security, and Digital Banking Activation
through an IT & Operational Perspective
Risk Governance Summit 2025 Online, 19 Agustus 2025 OJK
Online, August 19, 2025
GRC Summit : Resilience To Yogyakarta, 22 Agustus CRMS Indonesia
Substainability "Leading Through GRC In 2025
The Post Digital Era" Yogyakarta, August 22,
2025
Refreshment Sertifikasi Management Online, 28 Agustus 2025 BARa
Risiko Jenjang 7 Online, August 28, 2025
Risk Management Certification
Refreshment Level 7
Tren Modus dan Skema Pencucian Uang Online, 18 September OJK
Terbaru: Strategi Identifikasi, Mitigasi, dan 2025
Penegakan Hukum Online, September 18,
Latest Money Laundering Trends and 2025
Schemes: Identification, Mitigation, and
Law Enforcement Strategies
Indonesia Stock Exchange Workshop on Online, 23 September IDX
IFRS Sustainability Standards 2025
Online, September 23,
2025
Transformasi Generative AI : Peluang Online, 25 September OJK
Engine Optimization (GEO) dalam 2025
Menggeser Dominasi Search Engine Online, September 25,
Optimization (SEO) 2025
Transformasi Generative AI : Peluang
Engine Optimization (GEO) dalam
Menggeser Dominasi Search Engine
Optimization (SEO)
Leadership Enchancement Acceleration Jakarta, 30 September PT TASPEN
Program (LEAP): Transformation 2025 (Persero)
Leadership Becoming a Center of Jakarta, September 30,
Excellence for Taspen Sustainability 2025
Leading with Well Being A Strategy for Jakarta, 30 September PT TASPEN
Sustainability by PT Taspen (Persero) 2025 (Persero)
Jakarta, September 30,
2025
Taspen GRC Insight Forum (TGIF) : ESGRC Jakarta, 01 Oktober PT TASPEN
in Strengthening Integrity and Enhancing 2025 (Persero)
Business Sustainability Jakarta, Oktober 01,
2025
Memahami Pentingnya Integritas dalam Online, 16 Oktober 2025 FKDKP
Pengelolaan Lembaga Keuangan
Understanding the Importance of Integrity
in Managing Financial Institutions
Sosialisasi Pernyataan Standar Online, 29 Oktober 2025 IDX
Pengungkapan Keberlanjutan (PSPK 1
dan 2)
Socialization of Sustainability Disclosure
Standard Statements (PSPK 1 and 2)
Pembekalan Sertifikasi Kepatuhan Online, 06 November FKDKP
Jenjang 7 2025
Level 7 Compliance Certification Training
Keterangan / Note:
*) Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan telah lulus Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa
Keuangan / Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and has passed the Fit and Proper Test conducted by Otoritas Jasa
Keuangan.
**) Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas
Jasa Keuangan / Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and is currently in the process of the Fit and Proper Test
conducted by Otoritas Jasa Keuangan.
***) Telah mengundurkan diri efektif pada tanggal 27 Juni 2025 dan telah ditetapkan dalam RUPSLB tanggal 25 September 2025 / Resigned effective June 27, 2025 and has
been resolved at the Extraordinary General Meeting of Shareholders (EGMS) held on September 25, 2025.
****) Telah diberhentikan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 04 Desember 2025 yang diaktakan dengan Akta Notaris Nomor 25 Tanggal 18 Desember
2025 / Dismissed based on the Circular Resolution of the Shareholders dated December 4, 2025, as stipulated in Notarial Deed No. 25 dated December 18, 2025.
520 Laporan Tahunan 2025
Page 521
PT Bank Mandiri Taspen
Program Orientasi Bagi Direksi Baru Orientation Program for the New Board of Directors
Bank Mandiri Taspen telah memiliki ketentuan terkait program Bank Mandiri Taspen already has provisions related to the
orientasi bagi anggota Direksi baru sebagaimana diatur dalam orientation program for new members of the Board of Directors
Pasal 21 Pedoman dan Tata tertib Kerja Direksi PT Bank as stipulated in Article 21 Guidelines and Work Procedures
Mandiri Taspen . Berdasarkan ketentuan tersebut, program for Directors of PT Bank Mandiri Taspen. Based on these
orientasi pengenalan bagi Direksi Baru Bank untuk memberikan provisions, an introductory orientation program for the Bank’s
gambaran atas kegiatan bisnis, rencana perusahaan ke depan New Directors to provide an overview of business activities,
panduan kerja dan lainya yang menjadi tanggung jawab future company plans, work guidelines and others that are the
anggota Direksi baru, dengan hal-hal yang disampaikan responsibility of new members of the Board of Directors, with
termasuk namun tidak terbatas pada: matters submitted including but not limited to:
1. Penyampaian dokumen perusahaan berupa Anggaran 1. Submission of company documents in the form of Articles
Dasar, Laporan Tahunan, Rencana Kerja dan Anggaran of Association, Annual Report, Company Work and Budget
Perusahaan (RKAP), Rencana Bisnis Bank (RBB), Rencana Plan (RKAP), Bank Business Plan (RBB), Company Long
Jangka Panjang Perusahaan (RJPP), Kebijakan-kebijakan Term Plan (RJPP), Company policies, Company Code of
Perusahaan, Kode Etik Perusahaan, Program Kerja Direksi Ethics, Work Program of Directors and Committees under
dan Komite di bawah Direksi, Pedoman Tata Tertib Direksi, the Board of Directors, the Board of Directors Rules of
serta peraturan perundang-undangan yang terkait dengan Procedure, and laws and regulations related to the Bank’s
proses bisnis Bank; business processes;
2. Kegiatan on site visit (kunjungan) ke unit kerja di Kantor Pusat 2. On site visit activities (visit) to work units at the Head
maupun Cabang untuk bertemu dan bertatap muka langsung Office and Branches to meet and meet face to face both
baik dengan pimpinan unit kerja dan karyawan yang berada di with the heads of work units and employees who are under
bawah supervisi anggota Direksi yang bersangkutan. Dengan the supervision of the member of the Board of Directors
dilakukan kunjungan dapat saling mengenal, dan memahami concerned. With visits, you can get to know each other, and
serta menjalin kerja sama yang solid. understand and establish solid cooperation..
Pada tahun 2025 terdapat pengangkatan anggota Direksi baru In 2025, there was an appointment of new members of the
dan telah dilaksanakan program orientasi bagi Direksi baru Board of Directors, and an orientation program for the newly
yaitu sebagai berikut: appointed Directors was conducted as follows:
Direksi yang mengikuti
Program Orientasi
Tanggal Kegiatan Peserta
Board of Directors
Date Activity Participants
Participating in the
Orientation Program
- Panji Irawan 09 Desember 2025 Program Perkenalan Bank Mandiri Taspen terdiri dari: - Division Head Corporate
- Rudi As Aturridha December 9, 2025 - Tata Tertib Direksi Secretary & Legal
- Rio Lanasier - Tunjangan dan Fasilitas Direksi - Division Head Human Capital
- Henrisa Yunan Lubis - Fasilitas Penunjang Lainnya untuk Direksi - Division Head SPM
- Rima Cahyani - KPI Bank Mandiri Taspen - Dept Head di Divisi Corporate
- Mahrauza Purnaditya - Limit Pemutusan Biaya, Pengadaan Barang dan Secretary & Legal
- Rizky Olyvia Nasution Jasa - Dept Head di Divisi Human
- Noer Fajrieansyah - Pembidangan Tugas dan Wewenang Anggota Capital
Direksi serta Pejabat Pengganti
- Struktur Organisasi PT Bank Mandiri Taspen
- Corporate Card
Bank Mandiri Taspen Introduction Program consisted
of:
- Board of Directors Code of Conduct
- Remuneration and Benefits of the Board of
Directors
- Other Supporting Facilities for the Board of
Directors
- Bank Mandiri Taspen Key Performance Indicators
(KPIs)
- Approval Limits for Expenses and Procurement of
Goods and Services
- Scope of Duties and Authorities of Members of
the Board of Directors and Acting Officials
- Organizational Structure of PT Bank Mandiri
Taspen
- Corporate Card
2025 Annual Report 521
Page 522
Corporate Governance
Corporate Governance
Direksi yang mengikuti
Program Orientasi
Tanggal Kegiatan Peserta
Board of Directors
Date Activity Participants
Participating in the
Orientation Program
- Panji Irawan 19 Desember 2025 Overview dengan Divisi SPM - Division Head SPM &
December 19, & Accounting Accounting
2025 Overview session with the SPM & Accounting - Dept Head di Divisi SPM &
Division Accounting
- Henrisa Yunan Lubis 24 Desember 2025 Overview dengan Divisi Risk Management - Division Head Risk
December 24, Overview session with the Risk Management Management
2025 Division - Dept Head di Divisi Risk
Management
- Rio Lanasier 30 Desember 2025 Overview dengan Divisi SPM dan Divisi Risk - Division Head Divisi SPM &
- Rima Cahyani December 30, Management Accounting
- Noer Fajrieansyah 2025 Overview session with the SPM Division and Risk - Division Head Risk
Management Division Management
- Dept Head di Divisi SPM &
Accounting
- Dept Head di Divisi Risk
Management
- Panji Irawan 04 Januari 2026 Overview dengan Divisi Internal Audit - Division Head Internal Audit
January 4, 2026 Overview session with the Internal Audit Division - Dept Head di Divisi Internal
Audit
- Panji Irawan 06 Januari 2026 Overview dengan Divisi SPM dan Divisi Risk - Division Head Divisi SPM &
- Rudi As Aturridha January 6, 2026 Management Accounting
- Rio Lanasier Overview session with the SPM Division and Risk - Division Head Risk
- Henrisa Yunan Lubis Management Division Management
- Mahrauza Purnaditya - Dept Head di Divisi SPM &
- Rizky Olyvia Nasution Accounting
- Dept Head di Divisi Risk
Management
- Panji Irawan 07 Januari 2026 Overview dengan Divisi Compliance - Division Head Compliance
- Rudi As Aturridha January 7, 2026 Overview session with the Compliance Division - Dept Head di Divisi Compliance
- Rio Lanasier
- Henrisa Yunan Lubis
- Rima Cahyani
- Mahrauza Purnaditya
- Rizky Olyvia Nasution
- Noer Fajrieansyah 12 Januari 2026 Overview dengan Divisi SPM - Division Head Divisi SPM &
January 12, 2026 & Accounting Accounting
Overview session with the SPM & Accounting - Dept Head di Divisi SPM &
Division Accounting
- Noer Fajrieansyah 29 Januari 2026 Overview dengan Divisi Compliance - Division Head Compliance
January 29, 2026 Overview session with the Compliance Division - Dept Head di Divisi Compliance
Keputusan dan Pelaksanaan Tugas Direksi Decision and Implementation of the Duties
of the Board of Directors
Dalam kegiatan pengurusan perusahaan, Direksi menerbitkan In company management activities, the Board of Directors
Keputusan-keputusan sebagai pedoman dalam menjalankan issued decisions as guidelines in carrying out business
kegiatan bisnis dan operasional perusahaan. Keputusan Direksi activities and company operations. The decision of the Board of
tersebut juga dapat didelegasikan kepada setiap anggota Directors could also be delegated to each member of the Board
Direksi sesuai dengan pembidangan masing-masing anggota of Directors in accordance with the direction of each member of
Direksi tersebut. the Board of Directors.
Direksi baik secara kolegial maupun sendiri-sendiri, dalam The Board of Directors, both collegially and individually, in
melakukan pemutusan wajib didukung dengan data dan/ making decisions had to be supported by adequate data and/
atau analisis yang memadai sesuai dengan materi yang akan or analysis in accordance with the material for which a decision
dimintakan keputusan termasuk namun tidak terbatas pada will be requested, including but not limited to compliance
kajian/analisis kepatuhan dan ketentuan yang menjadi acuan serta studies/ analysis and provisions that served as references and
diadministrasikan dengan baik untuk kepentingan audit trail. were properly administered for the benefit of audit trails.
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Dalam pelaksanaan tugasnya, pembagian tugas dan wewenang In carrying out their duties, the division of duties and authorities
setiap anggota Direksi ditetapkan oleh Rapat Umum Pemegang of each member of the Board of Directors was determined by
Saham, dalam hal Rapat Umum Pemegang Saham tidak the General Meeting of Shareholders, in the timen that the
menetapkan pembagian tugas dan wewenang tersebut, maka General Meeting of Shareholders did not determine the division
pembagian tugas dan wewenang di antara Direksi ditetapkan of duties and authorities, the division of tasks and authority
berdasarkan keputusan Direksi. among the Board of Directors was determined based on a
decision of the Board of Directors.
Adapun pelaksanaan tugas Direksi tahun 2025 secara umum The general duties of the Board of Directors in 2025 were as
adalah sebagai berikut: follows:
1. Pelaksanaan Rencana Bisnis Bank 2024-2026. 1. Implemented the Bank Business Plan for 2024–2026.
2. Penyusunan Rencana Bisnis Bank 2025-2027. 2. Prepared the Bank Business Plan for 2025–2027.
3. Pelaksanaan Rencana Jangka Panjang Perusahaan 2021- 3. Implemented the Company’s Long-Term Plan for 2021–
2025 untuk periode 2025. 2025 for the 2025 period.
4. Pemenuhan target kinerja Perseroan dengan 4. Achieved the Company’s performance targets by
memaksimalkan pertumbuhan segmen Pensiunan sebagai maximizing growth in the pension segment as the core
core bisnis Bank Mandiri Taspen serta Kredit Mikro dan business of Bank Mandiri Taspen, as well as in Micro and
Retail. Retail lending.
5. Pelaksanaan Rencana Aksi Keuangan Berkelanjutan 5. Implemented the 2025 Sustainable Finance Action Plan
(RAKB) 2025 dan Penyusunan RAKB Jangka Panjang (RAKB) and prepared the Long-Term RAKB for 2025–
2025-2029. 2029.
6. Pelaksanaan monitoring implementasi dari strategi korporasi 6. Conducted monitoring of the implementation of corporate
yang dituangkan dalam strategy house sebagai berikut: strategies as outlined in the strategy house, as follows:
a. Visi (goal) a. Vision (goal)
b. Indikator utama (Key Metrics) b. Key metrics
c. Pilar Bisnis c. Business pillars
d. Pilar Enablers d. Enabler pillars
7. Pengelolaan aset dan Keuangan. 7. Managed assets and financial matters.
8. Penyelenggaraan rapat Direksi. Selama tahun 2025 telah 8. Conducted Board of Directors meetings. Throughout 2025,
diadakan sebanyak 65 (enam puluh lima) kali dan 5 (lima) kali a total of 65 (sixty-five) meetings and 5 (five) Joint Meetings
Rapat Gabungan (Direksi diundang oleh Dewan Komisaris). (Board of Directors invited by the Board of Commissioners)
were held.
9. Penyelenggaraan Rapat Umum Pemegang Saham 9. Conducted the Annual General Meeting of Shareholders for
Tahunan Tahun Buku 2024 secara sirkuler tanggal 30 Financial Year 2024 through circular resolution on June 30,
Juni 2025 dan Rapat Umum Pemegang Saham Luar Biasa 2025, and Extraordinary General Meetings of Shareholders
yang dilaksanakan secara sirkuler tanggal 05 Mei 2025, 25 through circular resolutions on May 5, 2025, September 25,
September 2025, 04 Desember 2025. 2025, and December 4, 2025.
10. Pengawasan dan perbaikan proses bisnis internal untuk 10. Oversaw and improved internal business processes
kecepatan proses dan menjaga tingkat kesehatan bank. to enhance processing speed and maintain the Bank’s
soundness level.
11. Peningkatan penerapan Good Corporate Governance 11. Strengthened the implementation of Good Corporate
dalam setiap kegiatan usaha sehingga Bank Mandiri Taspen Governance across all business activities, resulting in Bank
memperoleh predikat “Most Trusted” pada pelaksanaan Mandiri Taspen obtaining the “Most Trusted” predicate in the
CGPI dengan skor mencapai 91,02 atau meningkat dari Corporate Governance Perception Index (CGPI) with a score
periode sebelumnya 90,56. of 91.02, an increase from 90.56 in the previous period.
12. Pengembangan bisnis baru dan pemanfaatan teknologi 12. Developed new business initiatives and leveraged digital
digital untuk mendorong pertumbuhan Bank. technology to drive the Bank’s growth.
13. Live Core Banking System “Maestro” tanggal 17 Agustus 13. Implemented the Core Banking System “Maestro,” which
2025 went live on August 17, 2025.
14. Penyaluran dana CSR untuk kegiatan pelestarian 14. Disbursed CSR funds for environmental preservation,
lingkungan, sosial, kemasyarakatan, dan kesehatan social, community, and health initiatives totaling
dengan total penyaluran sebesar Rp1.346.446.395,- Rp1,346,446,395, compared to Rp2,945,718,960 in 2024.
meningkat dibandingkan dengan tahun 2024 sebesar
Rp2.945.718.960,-
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Corporate Governance
15. Peningkatan program Tiga Pilar Mantap Indonesia yang 15. Enhanced the Tiga Pilar Mantap Indonesia program,
sepanjang tahun 2025 Bank telah menggelar pelatihan under which the Bank conducted 62 training sessions
untuk nasabah sebanyak 62 kali dan menjangkau 7.270 in 2025, reaching 7,270 customers across 39 cities in
nasabah yang tersebar di 39 kota di Indonesia, sehingga Indonesia. Since its launch in 2017 through 2025, a total
secara keseluruhan sejak program diluncurkan pada tahun of 447 training sessions had been conducted with 41,090
2017 sampai dengan 2025 telah dilaksanakan pelatihan participants.
sebanyak 447 kali yang diikuti oleh 41.090 peserta.
16. Pelaksanaan tugas lainnya terkait pengurusan Perseroan. 16. Performed other duties related to the management of the
Company.
Selama tahun 2025, Direksi telah menerbitkan keputusan During 2025, the Board of Directors issued resolutions, among
antara lain: others, as follows:
1. Pembentukan Panitia Pengadaan Tanah dan/atau 1. Established the Land and/or Building Procurement
Bangunan untuk Rencana Pembelian Aset Kantor Cabang Committee for the planned acquisition of branch office
Serang PT Bank Mandiri Taspen. assets in Serang of PT Bank Mandiri Taspen.
2. Penetapan Rencana Kerja Anggaran Perusahaan (RKAP) 2. Approved the 2025 Corporate Work Plan and Budget
Tahun 2025 PT Bank Mandiri Taspen. (RKAP) of PT Bank Mandiri Taspen.
3. Pemberian Limit Kewenangan Memutus Kredit Pensiun 3. Granted approval authority limits for Pension Loans and
dan Kredit Retail PT Bank Mandiri Taspen. Retail Loans of PT Bank Mandiri Taspen.
4. Pemberian Limit Kewenangan Memutus Kredit Mantap 4. Granted approval authority limits for Mantap Sejahtera
Sejahtera PT Bank Mandiri Taspen Loans of PT Bank Mandiri Taspen.
5. Pemberian Limit Kewenangan Memutus Kredit Pensiun PT 5. Granted approval authority limits for Pension Loans of PT
Bank Mandiri Taspen Bank Mandiri Taspen.
6. Pemberian Limit Kewenangan Memutus Kredit Pensiun 6. Granted approval authority limits for Pension Loans and
dan Kredit Retail PT Bank Mandiri Taspen Retail Loans of PT Bank Mandiri Taspen.
7. Pemberian Limit Kewenangan Memutus Kredit Pensiun 7. Granted approval authority limits for Pension Loans and
dan Kredit Mikro PT Bank Mandiri Taspen Micro Loans of PT Bank Mandiri Taspen.
8. Pemberian Limit Kewenangan Memutus Kredit Usaha 8. Granted approval authority limits for Kredit Usaha Rakyat
Rakyat (KUR) dan Kredit Usaha Mantap (KUM) PT Bank (KUR) and Kredit Usaha Mantap (KUM) of PT Bank Mandiri
Mandiri Taspen Taspen.
9. Pencabutan Limit Kewenangan Memutus Kredit Pensiun, 9. Revoked approval authority limits for Pension Loans, Retail
Kredit Retail, dan Restrukturisasi Kredit PT Bank Mandiri Loans, and Loan Restructuring of PT Bank Mandiri Taspen.
Taspen.
10. Pencabutan Limit Kewenangan Memutus Kredit Pensiun, 10. Revoked approval authority limits for Pension Loans, Retail
Kredit Retail, dan Restrukturisasi Kredit PT Bank Mandiri Loans, and Loan Restructuring of PT Bank Mandiri Taspen.
Taspen
11. Perpanjangan Masa Tugas Keanggotaan Komite Audit 11. Extended the term of office of the Audit Committee
Dewan Komisaris PT Bank Mandiri Taspen members under the Board of Commissioners of PT Bank
Mandiri Taspen.
12. Pemberian Limit Kewenangan Memutus Kredit Pensiun, 12. Granted approval authority limits for Pension Loans, Micro
Kredit Mikro, dan Kredit Retail PT Bank Mandiri Taspen Loans, and Retail Loans of PT Bank Mandiri Taspen.
13. Tim Implementasi Information Security Management 13. Established the Information Security Management System
System (ISMS) Berbasiskan ISO/IEC 27001:2022 (ISMS) Implementation Team based on ISO/IEC 27001:2022.
14. Penugasan Pegawai 14. Assigned employees.
15. Pemberian Limit Kewenangan Memutus Kredit Mantap 15. Granted approval authority limits for Mantap Sejahtera
Sejahtera (KSM) dan Kredit Tanpa Agunan (Channeling) PT Loans (KSM) and Unsecured Loans (Channeling) of PT
Bank Mandiri Taspen. Bank Mandiri Taspen.
16. Pemberian Limit Kewenangan Memutus Kredit Tanpa 16. Granted approval authority limits for Unsecured Loans
Agunan (Channeling) PT Bank Mandiri Taspen. (Channeling) of PT Bank Mandiri Taspen.
17. Surat Keputusan Direksi tentang Penetapan Pelaksana 17. Issued a Board of Directors Decree on the appointment of
Tugas Direktur Utama PT Bank Mandiri Taspen. the Acting President Director of PT Bank Mandiri Taspen.
18. Limit Kewenangan Transaksi Operasional Cabang dan 18. Determined authority limits for branch operational
Kewenangan Tandatangan pada Bilyet Deposito dan Buku transactions and signing authority for deposit certificates
Tabungan PT Bank Mandiri Taspen. and savings books of PT Bank Mandiri Taspen.
19. Informasi Suku Bunga Produk Dana. 19. Determined interest rate information for funding products.
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20. Perubahan Lampiran Keputusan Direksi No. KEP.DIR/043/ 20. Amended the appendix of Board of Directors Decree
IX/2024 tanggal 30 September 2024 tentang Perubahan No. KEP.DIR/043/IX/2024 dated September 30, 2024
Struktur Organisasi PT Bank Mandiri Taspen. regarding changes to the organizational structure of PT
Bank Mandiri Taspen.
21. Unit Kerja Khusus Penerapan Program Anti Pencucian 21. Established a special unit for the implementation of Anti-Money
Uang, Pencegahan Pendanaan Terorisme, Dan Pencegahan Laundering, Counter-Terrorism Financing, and Counter-
Pendanaan Proliferasi Senjata Pemusnaan Masal (APU Proliferation Financing of Weapons of Mass Destruction (APU
PPT & PPPSPM) PT Bank Mandiri Taspen. PPT & PPPSPM) of PT Bank Mandiri Taspen.
22. Penetapan Revisi Rencana Kerja Anggaran Perusahaan 22. Approved the revised 2025 Corporate Work Plan and
(RKAP) Tahun 2025 PT Bank Mandiri Taspen Budget (RKAP) of PT Bank Mandiri Taspen.
23. Struktur Organisasi Business Continuity Management 23. Established the Business Continuity Management (BCM)
(BCM) PT Bank Mandiri Taspen. organizational structure of PT Bank Mandiri Taspen.
24. Group In Charge (GIC) PT Bank Mandiri Taspen. 24. Determined the Group In Charge (GIC) of PT Bank Mandiri
Taspen.
25. Perubahan Lampiran 2 (Dua) Keputusan Direksi Nomor 25. Amended Appendix 2 of Board of Directors Decree No.
KEP.DIR/164.1/VII/2022 tentang Kewenangan Limit KEP.DIR/164.1/VII/2022 regarding authority limits for
Pemutusan Biaya, Pengadaan Barang dan Jasa Serta expense approval, procurement of goods and services, and
Pencairan Biaya di Lingkungan Kantor Pusat, Kantor disbursement of expenses within Head Office, Distribution
Distribution, dan Kantor Cabang PT Bank Mandiri Taspen. Offices, and Branch Offices of PT Bank Mandiri Taspen.
26. Pengangkatan dan Penempatan Tenaga Pemasaran Wakil 26. Appointed and assigned marketing personnel as Mutual
Agen Penjual Efek Reksa Dana (WAPERD) di Kantor Fund Selling Agent Representatives (WAPERD) at Mutual
Cabang Agen Penjual Efek Reksa Dana (APERD) PT Bank Fund Selling Agent Branch Offices (APERD) of PT Bank
Mandiri Taspen. Mandiri Taspen.
27. Perubahan Struktur Organisasi PT Bank Mandiri Taspen. 27. Amended the organizational structure of PT Bank Mandiri
Taspen.
28. Perubahan Keanggotaan Komite Remunerasi dan Nominasi 28. Amended the composition of the Remuneration and
Dewan Komisaris. Nomination Committee of the Board of Commissioners.
29. Pencabutan Surat Keputusan Direksi PT Bank Mandiri 29. Revoked the Board of Directors Decree of PT Bank Mandiri
Taspen Nomor KEP.DIR/212/VII/2023 Tanggal 25 Juli 2023 Taspen No. KEP.DIR/212/VII/2023 dated July 25, 2023
Tentang Fasilitas Dan Tunjangan Bagi Anggota Dewan regarding facilities and benefits for members of the Board
Komisaris, Anggota Direksi Dan Anggota Komite Pihak of Commissioners, Board of Directors, and Independent
Independen Di Bawah Dewan Komisaris. Committee members under the Board of Commissioners.
30. Perubahan Keanggotaan Komite Pemantau Risiko Dewan 30. Amended the composition of the Risk Monitoring Committee
Komisaris PT Bank Mandiri Taspen. of the Board of Commissioners of PT Bank Mandiri Taspen.
31. Penetapan Tim Task Force Asuransi. 31. Established the Insurance Task Force Team.
.
Penilaian Kinerja Komite di Bawah Direksi dan Performance Assessment of Committees Under
Dasar Penilaiannya the Board of Directors and Basis of Their Rating
Untuk mengukur efektivitas kinerja komite di bawah Direksi To measure the effectiveness of committees under the Board of
dalam membantu Direksi menjalankan pengurusan perusahaan Directors in supporting the Directors in managing the Company,
maka dilakukan penilaian terhadap di bawah Direksi. Prosedur performance evaluations were conducted for these committees.
penilaian kinerja komite di bawah Direksi dilakukan oleh Direksi The evaluation procedures were carried out periodically by the
secara periodik dengan kriteria penilaian atas kinerja Komite Board of Directors, with assessment criteria focusing on the
di bawah Direksi yaitu pemenuhan pelaksanaan rapat serta fulfillment of meeting implementation and attendance during
kehadiran dalam rapat selama tahun buku. the financial year.
Direksi dibantu oleh 5 (lima) Komite yang semuanya bertugas The Board of Directors was assisted by 5 (five) committees,
memberikan opini obyektif kepada Direksi dan membantu all of which were tasked with providing objective opinions to
meningkatkan efektivitas pelaksanaan tugas Direksi secara the Board of Directors and supporting the enhancement of the
sistematis. Anggota Komite ditunjuk oleh Direksi dan dalam effectiveness of the Board of Directors’ duties in a systematic
pelaksanaan rapat memberikan kontribusi sesuai dengan manner. Committee members were appointed by the Board of
bidang keahliannya. Komite tersebut adalah sebagai berikut: Directors and, in meetings, contributed in accordance with their
respective areas of expertise. The committees were as follows:
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1. Komite Manajemen Risiko 1. Risk Management Committee
2. Asset Liability Committee (ALCO) 2. Asset Liability Committee (ALCO)
3. Komite Teknologi Informasi 3. Information Technology Committee
4. Komite Kredit 4. Credit Committee
5. Komite Kebijakan Perkreditan 5. Credit Policy Committee
Direksi menilai bahwa selama 2025, komite-komite di bawah The Board of Directors assessed that, throughout 2025, the
Direksi telah menjalankan tugas dan tanggung jawabnya dengan committees under the Board of Directors had performed their
baik. Komite Manajemen Risiko (KMR) bertugas memberikan duties and responsibilities effectively. The Risk Management
rekomendasi kepada Direktur Utama yang meliputi rekomendasi Committee (RMC) was tasked with providing recommendations
penyusunan kebijakan manajemen risiko, penetapan risk appetite to the President Director, including recommendations on the
dan risk tolerance, penilaian efektivitas penerapan kerangka formulation of risk management policies, the determination
manajemen risiko. Penyesuaian keanggotaan Komite dan of risk appetite and risk tolerance, and the assessment of the
Tata tertib Komite terakhir diubah dengan SK Direksi No. KEP. effectiveness of the implementation of the risk management
DIR/158/V/2022 tanggal 31 Mei 2022 perihal Komite Manajemen framework. The latest adjustment to the Committee’s
Risiko (KMR) PT Bank Mandiri Taspen. Selama tahun 2025, composition and charter was stipulated under Board of
Komite Manajemen Risiko telah melaksanakan tugasnya dengan Directors Decree No. KEP.DIR/158/V/2022 dated May 31, 2022
baik. Komite Manajemen Risiko telah melaksanakan tugasnya concerning the Risk Management Committee (RMC) of PT
dengan melaksanakan rapat sebanyak 7 (tujuh) kali. Bank Mandiri Taspen. Throughout 2025, the Risk Management
Committee performed its duties effectively, holding 7 (seven)
meetings.
Asset and Liability Committee (ALCO) bertugas memberikan The Asset and Liability Committee (ALCO) was tasked with
rekomendasi dalam menetapkan dan mengevaluasi kebijakan providing recommendations in determining and evaluating
dan strategi pengelolaan likuiditas untuk menjaga likuiditas policies and strategies for liquidity management to maintain
sesuai dengan ketentuan yang berlaku, mencukupi kebutuhan liquidity in accordance with prevailing regulations, ensure
likuiditas dan meminimalisasi idle fund. Penyesuaian adequate liquidity needs, and minimize idle funds. The latest
keanggotaan Komite dan Tata tertib Komite terakhir diubah adjustment to the Committee’s composition and charter was
dengan SK Direksi Nomor KEP.DIR/162/VI/2022 tanggal 30 stipulated under Board of Directors Decree No. KEP.DIR/162/
Juni 2022 tentang Asset Liability Committee (ALCO) PT Bank VI/2022 dated June 30, 2022 concerning the Asset Liability
Mandiri Taspen. Selama tahun 2025, ALCO telah melaksanakan Committee (ALCO) of PT Bank Mandiri Taspen. Throughout
tugasnya dengan baik. ALCO telah melaksanakan tugasnya 2025, ALCO performed its duties effectively, holding 11
dengan melaksanakan rapat sebanyak 11 (sebelas) kali. (eleven) meetings.
Komite Teknologi Informasi bertugas untuk membantu Direksi The Information Technology Committee was tasked with
dalam menjalankan kebijakan dan strategi yang terkait dengan assisting the Board of Directors in implementing policies and
aktivitas pengembangan Teknologi Informasi. Penyesuaian strategies related to Information Technology development
keanggotaan Komite dan Tata tertib Komite terakhir diubah activities. The latest adjustment to the Committee’s composition
dengan SK Direksi No. KEP.DIR/042/IX/2024 tertanggal and charter was stipulated under Board of Directors Decree No.
23 September 2024 tentang Komite Teknologi Informasi KEP.DIR/042/IX/2024 dated September 23, 2024 concerning
(Komite TI). Selama tahun 2025, Komite Teknologi Informasi the Information Technology Committee (IT Committee).
telah melaksanakan tugasnya dengan baik. Komite Teknologi Throughout 2025, the Information Technology Committee
Informasi telah melaksanakan tugasnya dengan melaksanakan performed its duties effectively, holding 3 (three) meetings.
rapat sebanyak 3 (tiga) kali.
Komite Kredit berwenang dan bertanggung jawab untuk The Credit Committee had the authority and responsibility
merekomendasikan dan atau memutus kredit sesuai to recommend and/or approve credit in accordance with the
kewenangan yang melekat pada individu, dasar kerja Komite authority vested in each individual, with its working basis set
Kredit tertuang dalam Standar prosedur Kredit Retail dan out in the Retail Credit Standard Procedures and Micro Credit
Standar Prosedur Kredit Mikro. Selama tahun 2025, Komite Standard Procedures. Throughout 2025, the Credit Committee
Kredit telah melaksanakan tugasnya dengan baik. Komite performed its duties effectively, holding 4 (four) meetings under
Kredit telah melaksanakan tugasnya dengan melaksanakan the authority of the Board of Directors.
rapat sebanyak 4 (empat) kali yang menjadi kewenangan
Direksi.
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PT Bank Mandiri Taspen Komite Kebijakan Perkreditan bertugas untuk membantu The Credit Policy Committee was tasked with assisting the Direksi membantu Direksi dalam merumuskan kebijakan, Board of Directors in formulating policies, overseeing policy mengawasi pelaksanaan kebijakan, memantau perkembangan implementation, and monitoring the development and condition dan kondisi portofolio perkreditan. Penyesuaian keanggotaan of the credit portfolio. The latest adjustment to the Committee’s Komite dan Tata Tertib Komite terakhir diubah dengan SK composition and charter was stipulated under Board of Direksi No. DIR/157/V/2022 tertanggal 31 Mei 2022 tentang Directors Decree No. DIR/157/V/2022 dated May 31, 2022 Komite Kebijakan Perkreditan. Selama tahun 2025, Komite concerning the Credit Policy Committee. Throughout 2025, Kebijakan Perkreditan telah melaksanakan tugasnya dengan the Credit Policy Committee performed its duties effectively, baik. Komite Kebijakan Perkreditan melaksanakan tugasnya holding 5 (five) meetings. dengan melaksanakan rapat sebanyak 5 (lima) kali. Mekanisme Pengunduran Diri Resignation and Termination Mechanism dan Pemberhentian Direksi of Directors Mekanisme Pengunduran Diri Resignation Mechanism Sesuai dengan ketentuan Pasal 12 ayat 9 Anggaran Dasar In accordance with the provisions of Article 12 paragraph Perseroan, anggota Direksi berhak mengundurkan diri dari 9 of the Company’s Articles of Association, a member of the jabatannya dengan memberitahukan secara tertulis kepada Board of Directors has the right to resign from his position by Bank paling kurang (tiga puluh) hari sebelum tanggal giving written notification to the Bank at least 30 days before pengunduran dirinya. Selanjutnya dalam jangka 90 hari sejak the date of his resignation. Furthermore, within 90 days of the terjadinya lowongan harus diselenggarakan RUPS untuk occurrence of vacancies, a GMS must be held to fill them with mengisinya dengan memperhatikan peraturan perundang- due observance of the laws and regulations and the Articles of undangan dan Anggaran Dasar. Association. Pengunduran diri dapat disampaikan kurang dari 30 (tiga Resignation can be submitted in less than 30 days in the puluh) hari dalam hal terdapat penugasan yang bersangkutan event that there is a relevant assignment by the competent oleh pemerintah yang berwenang atau pemegang saham government or the majority shareholder of the Company’s mayoritas dari Pemegang Saham Perseroan Shareholders. Mekanisme Pemberhentian Termination Mechanism Berdasarkan ketentuan Pasal 105 UUPT, anggota Direksi dapat Based on the provisions of Article 105 of the UUPT, members diberhentikan sewaktu waktu oleh RUPS dengan menyebutkan of the Board of Directors may be dismissed at any time by the alasannya. Sebelum pemberhentian tersebut, anggota Direksi GMS by stating the reason. Prior to the dismissal, the members of yang bersangkutan diberikan kesempatan untuk membela diri the Board of Directors concerned were given the opportunity to dalam RUPS. Pemberhentian anggota Direksi dapat pula dilakukan defend themselves in the GMS. The dismissal of members of the dengan keputusan di luar RUPS dengan mekanisme yang sama, Board of Directors can also be done by decisions outside the GMS yaitu Direksi diberikan kesempatan untuk membela diri sebelum with the same mechanism, namely the Board of Directors is given diambil keputusan pemberhentian, apabila Direksi yang akan the opportunity to defend themselves before a decision is taken diberhentikan tidak tidak keberatan atas pemberhentian tersebut dismissal, if the Board of Directors to be dismissed does not mind maka pembelaan diri tersebut tidak diperlukan. Pemberhentian the dismissal then self-defense is not required. Termination shall akan berlaku efektif sejak ditutupnya RUPS atau tanggal keputusan be effective from the closing of the GMS or the date of termination pemberhentian di luar RUPS atau tanggal lain yang ditentukan. decision outside the GMS or any other date specified. Anggota Direksi juga dapat diberhentikan untuk sementara waktu The member of the Board of Directors can also be temporarily oleh Dewan Komisaris sebagaimana diatur dalam Pasal 12 ayat 12 dismissed by the Board of Commissioners as regulated in Anggaran Dasar, apabila mereka bertindak bertentangan dengan Article 12 Paragraph 12 Articles of Association, if they act Anggaran Dasar atau terdapat indikasi melakukan pelanggaran contrary to the Articles of Association or there are indications of yang mengakibatkan kerugian bagi perusahaan. Pemberhentian committing a violation which results in a loss for the company. sementara anggota Direksi tersebut diberitahukan secara tertulis Temporary dismissal of the member of the Board of Directors is dengan menyampaikan alasannya. notified in writing by conveying the reason. 2025 Annual Report 527
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Dalam jangka waktu paling lambat 90 (sembilan puluh) hari Within a maximum period of 90 days after the temporary
setelah tanggal pemberhentian sementara harus diselenggarakan termination date, a GMS should be held. In GMS, the Directors
RUPS. Dalam RUPS Direksi yang bersangkutan diberikan hak concerned are given the right to defend themselves. The
untuk membela diri. RUPS dapat mencabut ataupun menguatkan GMS can revoke or strengthen the decision of termination. If
keputusan pemberhentian tersebut. Apabila keputusan RUPS the decision of the GMS confirms the decision of a temporary
menguatkan keputusan pemberhentian sementara, anggota dismissal, the member of the Board of Directors concerned will
Direksi yang bersangkutan diberhentikan untuk seterusnya. be terminated for further.
Apabila tidak dilaksanakan RUPS dalam jangka waktu If the GMS was not conducted within the period of time
sebagaimana ditentukan sejak pemberhentian sementara specified in the temporary dismissal, or the GMS did not take
tersebut, ataupun RUPS tidak mengambil keputusan maka any decision, the temporary dimissal becomes null and void and
pemberhentian sementara tersebut menjadi batal dan anggota the member of The Board Directors concerned has the rights
Direksi yang bersangkutan berhak dan berwenang kembali and duties to carry out his duties and obligations.
melakukan tugas dan kewajibannya.
Dewan Komisaris Board of Commissioners
Dewan Komisaris merupakan organ Perseroan yang bertugas The Board of Commissioners is the organ of the Company
untuk melakukan pengawasan atas tindakan pengurusan whose duty is to supervise management actions carried out by
yang dilakukan oleh Direksi. Dewan Komisaris memberikan the Board of Directors. The Board of Commissioners provides
arahan kepada Direksi dalam menjalankan perusahaan dan direction to the Board of Directors in running the company and
menerapkan Good Corporate Governance (GCG). Dewan implementing Good Corporate Governance (GCG). The Board
Komisaris bertugas dan bertanggung jawab secara kolektif of Commissioners has a collegial and collective responsibility..
kolegial.
Tugas Dewan Komisaris Duties of the Board of Commissioners
Dalam Pedoman dan Tata Tertib Kerja Dewan Komisaris, In the Guidelines and Working Code of the Board of
Dewan Komisaris bertugas: Commissioners, the Board of Commissioners is in charge of:
1. Melakukan pengawasan terhadap pengurusan operasional 1. Supervise the management of the Bank’s operations carried
Bank yang dilakukan Direksi serta memberi nasihat kepada out by the Board of Directors as well as provide advice to
Direksi termasuk mengenai rencana kerja, pengembangan the Board of Directors including work plans, Bank business
bisnis Bank, pelaksanaan ketentuan Anggaran Dasar, development, implementation of the provisions of the
dan keputusan RUPS serta peraturan perundangan yang Articles of Association and GMS Decisions and applicable
berlaku. laws and regulations.
2. Melaksanakan tugas, wewenang, dan tanggung jawab 2. Carry out duties, authorities and responsibilities in
sesuai dengan ketentuan dalam Anggaran Dasar accordance with the provisions in the Articles of
dan Keputusan RUPS secara efektif dan efisien serta Association and GMS Decisions effectively and efficiently
terpeliharanya efektivitas komunikasi antara Dewan and maintain effective communication between the Board
Komisaris dengan Direksi, Auditor Eksternal, dan Otoritas of Commissioners and the Directors, External Auditors and
Pengawas Bank atau Otoritas lainnya. the Bank Supervisory Authority or other Authorities.
3. Menjaga kepentingan Bank dengan memperhatikan 3. Maintain the interests of the Bank by taking into account
kepentingan para pemegang saham dan bertanggung the interests of the Shareholders and being responsible to
jawab kepada RUPS. the GMS.
4. Meneliti dan menelaah laporan tahunan yang disiapkan 4. Investigate and review the annual reports prepared by the
Direksi serta menandatangani laporan tahunan tersebut. Board of Directors and sign the annual report.
5. Memberikan pendapat dan saran atas Rencana Kerja 5. Provide opinions and suggestions on the Annual Work Plan
dan Anggaran tahunan yang diusulkan Direksi dan and Budget proposed by the Board of Directors and ratify
mengesahkannya sesuai ketentuan Anggaran Dasar. them in accordance with the Articles of Association.
6. Memonitor perkembangan kegiatan Bank. 6. Monitor the progress of the Bank’s activities.
7. Memberikan pendapat dan saran kepada pemegang 7. Provide opinions and suggestions to the Shareholders
saham mengenai masalah yang dianggap penting bagi regarding problems that are considered important for the
kepengurusan Bank. management of the Bank.
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8. Segera mengadakan RUPS untuk melaporkan kepada 8. Immediately hold a GMS to report to shareholders in
Pemegang Saham apabila terjadi gejala menurunnya case of symptoms of decreased performance of the Bank
kinerja Bank dengan disertai saran mengenai langkah accompanied by suggestions on improvement measures to
perbaikan yang harus ditempuh. be taken.
9. Memberitahukan kepada Otoritas Jasa Keuangan paling 9. Notify the Financial Services Authority no later than 7
lambat 7 (tujuh) hari kerja sejak ditemukannya: (seven) working days from the finding of:
a. Pelanggaran peraturan perundang-undangan dibidang a. Violations of laws and regulations in the field of finance
keuangan dan perbankan. and banking.
b. Keadaan atau perkiraan keadaan yang dapat b. Circumstances or estimates of circumstances that could
membahayakan kelangsungan usaha Bank. endanger the sustainability of the Bank’s business.
10. Mengusulkan kepada RUPS penunjukan Akuntan publik 10. Propose to the GMS the appointment of a public accountant
yang akan melakukan pemeriksaan atas pembukuan Bank. who will conduct an audit of the Bank’s books.
11. Melakukan pengawasan penerapan Tata Kelola Terintegrasi 11. Supervise the implementation of Integrated Governance
dengan Entitas Utama (Group Perusahaan) dalam setiap with the Main Entity (Company Group) in every aspect of
aspek kegiatan usaha Bank dari seluruh jenjang organisasi the Bank’s business activities from all levels of the Bank’s
Bank. organization.
Agar supaya fungsi pengawasan dan fungsi pemberian nasihat In order for the supervisory function and the function of
sebagaimana dimaksud dapat dilaksanakan dengan efektif, advising as intended to be implemented effectively, the Board
maka Dewan Komisaris bertugas pula: of Commissioners is also:
1. Memberikan pendapat dan nasihat kepada Direksi tentang 1. Provide opinions and advice to management about
penentuan visi, misi, budaya, dan nilai-nilai Bank. determining the Bank’s vision, mission, culture and values.
2. Melakukan kajian dan memberikan pendapat tentang 2. Conduct studies and provide opinions on business
strategi usaha yang diterapkan Bank. strategies applied by the Bank.
3. Melakukan penilaian, memberikan pendapat dan nasihat 3. Conduct assessments, give opinions and advice on human
atas sistem pengelolaan sumber daya manusia. Dalam resource management systems. In carrying out this task the
melaksanakan tugas ini Dewan Komisaris dibantu oleh Board of Commissioners is assisted by the Remuneration
Komite Remunerasi dan Nominasi. and Nomination Committee.
4. Melakukan penilaian, memberikan pendapat serta nasihat 4. Conduct an assessment, provide opinions and advice on
atas sistem pengendalian risiko. Dalam melaksanakan tugas the risk control system. In carrying out this task the Board of
ini Dewan Komisaris dibantu oleh Komite Pemantau Risiko. Commissioners is assisted by the Risk Monitoring Committee.
5. Melakukan penilaian, memberikan pendapat serta nasihat 5. Conduct an assessment, give opinions and advice on the
atas Rancangan Business Plan dan penjabarannya kedalam Business Plan Design and elaborate it into the Bank’s
Rencana Kerja dan Anggaran Tahunan Bank (RKAP). Annual Work Plan and Budget (RKAP).
6. Memberikan persetujuan atas rancangan keputusan- 6. Approve the design of strategic business decisions or
keputusan bisnis strategis atau kebijakan yang memenuhi policies that meet legislation, the Articles of Association
perundang-undangan, Anggaran Dasar dan keputusan and GMS Decisions and prudential banking practices
RUPS dan prudential banking practice termasuk komitmen including a commitment to avoid any form of conflict of
untuk menghindari segala bentuk benturan kepentingan interest.
(conflict of interest).
7. Melakukan penilaian atas laporan auditor internal maupun 7. Assess the internal and external auditor’s reports and
eksternal dan memberikan nasihat kepada Direksi atas provide advice to the Board of Directors on matters that
hal-hal yang perlu ditindaklanjuti. Dalam melaksanakan need to be followed up. In carrying out its duties the Board
tugasnya Dewan Komisaris dibantu oleh Komite Audit. of Commissioners is assisted by the Audit Committee.
8. Melakukan pengawasan secara periodik atas pelaksanaan 8. Periodically supervise the implementation of the RKAP
RKAP dan memberikan pendapat/persetujuan atas and provide opinions/approvals for changes to the RKAP in
perubahan RKAP sesuai dengan ketentuan berlaku. accordance with applicable regulations.
9. Menyampaikan laporan pengawasan kepada Otoritas dan 9. Submit a supervisory report to the Authority and
Pemegang Saham. Shareholders.
10. Melakukan pengawasan atas mutu pelayanan Bank 10. Supervise the quality of Bank services to customers and
kepada nasabah dan memberikan nasihat yang diperlukan provide necessary advice to the Directors.
kepada Direksi.
11. Melakukan penilaian, memberikan pendapat serta nasihat 11. Conduct an assessment, provide opinions and advice on the
atas penerapan manajemen risiko yang mencakup pula ha- implementation of risk management which also includes
hal yang terkait dengan pengendalian fraud. matters relating to fraud control.
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12. Menyusun program kerja Dewan Komisaris yang di 12. Compile the work program of the Board of Commissioners
dalamnya termasuk program Komite-komite penunjang which includes the program of the supporting committees
Dewan Komisaris. of the Board of Commissioners.
Tugas dan Tanggung Jawab Komisaris Utama Duties and Responsibilities
of the President Commissioner
Dalam rangka pelaksanaan kegiatan Komisaris Utama, maka In order to carry out the activities of the President Commissioner, the
Komisaris Utama mempunyai tugas serta tanggung jawab: President Commissioner has the following duties and responsibilities:
1. Melakukan pemanggilan rapat Dewan Komisaris secara 1. Call for a meeting of the Board of Commissioners in
tertulis yang disampaikan kepada seluruh anggota Dewan writing which is delivered to all members of the Board of
Komisaris dengan mencantumkan acara, tanggal, waktu Commissioners by stating the agenda, date, time and place
dan tempat rapat. of the meeting.
2. Bertindak sebagai ketua rapat dalam rapat Dewan Komisaris. 2. Act as chairman of the Board of Commissioners meetings.
3. Memastikan pelaksanaan rapat Dewan Komisaris dan rapat 3. Ensure that the Board of Commissioners meetings and
Komite-komite Dewan Komisaris terlaksana termasuk Board of Commissioners Committee meetings are carried
ketertiban risalah rapat. out, including the orderliness of the minutes of the meetings.
4. Menerima laporan dari Komite-komite di bawah Dewan 4. Receive reports from Committees under the Board of
Komisaris. Commissioners.
Hak dan Wewenang Dewan Komisaris Rights and Authority
of The Board of Commissioners
Hak dan wewenang Dewan Komisaris telah diatur dalam The rights and authorities of the Board of Commissioners have
Pedoman dan Tata Tertib Kerja Dewan Komisaris. Adapun hak been set out in the Guidelines and Working Code of the Board
dan wewenang Dewan Komisaris adalah sebagai berikut: of Commissioners. The rights and authorities of the Board of
Commissioners are as follows:
1. Dewan Komisaris berwenang memberikan persetujuan 1. The Board of Commissioners has the authority to provide
tertulis atas Keputusan Direksi untuk tindakan-tindakan written approval for Decisions of Board of Directors for the
sebagai berikut: following actions:
a. Melepaskan atau menjual barang tidak bergerak a. Releasing or selling immovable property of the
milik Perseroan yang melebihi jumlah tertentu yang Company that exceeds a certain amount stipulated by
ditetapkan oleh Dewan Komisaris. the Board of Commissioners.
b. Mengadakan kontrak manajemen yang berlaku untuk b. Holding management contracts that are valid for more
jangka waktu lebih dari 3 (tiga) tahun. than 3 (three) years.
c. Menetapkan struktur organisasi 1 (satu) tingkat di c. Establishing the organizational structure 1 (one) level
bawah Direksi. below the Board of Directors.
d. Perbuatan untuk mengalihkan termasuk menjual, d. Acts to transfer include selling, giving up the right to
melepaskan hak untuk menagih dan/atau tidak menagih collect and/or to not collect:
lagi atas:
- Piutang pokok yang telah hapus buku dalam rangka - Principal receivables which have been written off in
penyelesaian kredit, baik untuk sebagian maupun the context of credit settlement, both in part and in
keseluruhan. whole.
- Selisih antara nilai pokok macet yang telah dihapus - The difference between the default value that has
buku dengan nilai pengalihan termasuk penjualan been deleted in the book and the value of the transfer
atau dengan nilai pelepasan hak. including sales or the value of the disposal of rights.
Dilaksanakan berdasarkan kebijakan Direksi yang telah Implemented based on the policies of the Board of
disetujui Dewan Komisaris dan dalam jumlah plafon Directors that have been approved by the Board of
(limit) hapus tagih yang telah ditetapkan RUPS yang Commissioners and in the amount of the write-off
akan tetap berlaku sampai dengan adanya penetapan limit set by the GMS that will remain valid until the
plafon (limit) baru oleh RUPS. establishment of a new limit by the GMS.
e. Mendirikan anak perusahaan dan/atau perusahaan e. Establishing a subsidiary and/or joint venture company.
patungan.
f. Melakukan penyertaan modal pada perusahaan lain. f. Make equity participation in other companies.
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g. Melepaskan penyertaan modal pada anak perusahaan g. Releasing equity participation in subsidiaries and/or
dan/atau perusahaan patungan. joint ventures.
h. Melakukan penggabungan, pengambilalihan atau h. Carry out merger, acquisition or dissolution of
pembubaran anak perusahaan dan/atau perusahaan subsidiaries and/or joint ventures.
patungan.
i. Persetujuan atas setiap Rencana Kerja dan Rencana i. Approval of each Work Plan and Business Plan and any
Bisnis dan setiap perubahan terhadap Rencana Kerja changes to the Work Plan and Business Plan.
dan Rencana Bisnis.
j. Menerbitkan obligasi atau surat utang lainnya. j. Issue bonds or other debt securities.
k. Perbuatan hukum untuk menjadikan jaminan hutang k. Legal actions to make debt guarantees up to the
sampai dengan nilai 50% (lima puluh persen) dari value of 50% (fifty percent) of the total net assets of
jumlah kekayaan bersih Perseroan, baik dalam satu the Company, whether in one or more transactions,
transaksi atau lebih, baik yang berkaitan satu sama lain whether related to one another or not in one financial
maupun tidak dalam satu tahun buku, diluar kegiatan year, outside of daily business activities of the Company.
usaha sehari-hari Perseroan.
l. Mengikat Perseroan sebagai penjamin (borg). l. Binding the Company as guarantor (borg).
m. Mengadakan perjanjian dengan pihak ketiga dengan m. Establishing an agreement with a third party with a
nilai kontrak lebih dari 25% (dua puluh lima persen) dari contract value of more than 25% of the total capital of
jumlah modal Perseroan. the Company.
n. Mengajukan gugatan perdata dan ikut serta dalam n. Submitting a civil suit and participating in the litigation
proses litigasi ataupun melakukan proses arbitrase. process or conducting an arbitration process.
2. Setiap Komisaris, baik secara bersama-sama maupun 2. Each Commissioner, both jointly and individually in the
sendiri-sendiri dalam jam kerja kantor Bank berhak working hours of the Bank office has the right to enter
memasuki bangunan-bangunan dan halaman-halaman buildings and yards or other places that are used or
atau tempat lainnya yang dipergunakan atau yang dikuasai controlled by the Bank and have the right to examine
oleh Bank dan berhak memeriksa buku-buku, surat- books, letters of evidence, inventory - goods, checking and
surat bukti, persediaan barang-barang, memeriksa dan matching the conditions of cash for verification purposes
mencocokkan keadaan uang kas untuk keperluan verifikasi and other securities and knowing all actions taken by the
dan lain-lain surat berharga serta mengetahui segala Board of Directors.
tindakan yang telah dijalankan oleh Direksi. 3. Actions in the above matters must be carried out in the
3. Tindakan dalam hal sebagaimana disebutkan di atas harus capacity of the Board of Commissioners and must be
dijalankan dalam kapasitas sebagai Dewan Komisaris dan reported at the Board of Commissioners’ meeting regarding
wajib dilaporkan dalam rapat Dewan Komisaris tentang these actions.
tindakan-tindakan tersebut. 4. If deemed necessary, the Board of Commissioners has the
4. Jika dianggap perlu, Dewan Komisaris berhak meminta right to request assistance from experts in carrying out their
bantuan tenaga ahli dalam melaksanakan tugasnya untuk duties for a limited period of time with the Bank’s expenses.
jangka waktu terbatas dengan beban Bank. 5. Each Commissioner has the right to ask for an explanation
5. Setiap Komisaris berhak meminta penjelasan tentang of all matters to the Board of Directors and to all the
segala hal kepada Direksi maupun kepada seluruh jajaran subordinates and the Board of Directors must provide an
dibawahnya dan Direksi wajib memberikan penjelasan. explanation.
6. Setiap Komisaris berhak untuk menghadiri rapat-rapat yang 6. Each Commissioner has the right to attend meetings
diselenggarakan oleh Direksi atau unit-unit di bawahnya held by the Board of Directors or the units below without
tanpa ikut memberikan keputusan. participating in making a decision.
7. Dewan Komisaris dengan suara terbanyak setiap waktu 7. The Board of Commissioners with the most votes at any
berhak memberhentikan untuk sementara waktu seorang time has the right to temporarily dismiss one or more
atau lebih anggota Direksi, apabila mereka terbukti members of the Board of Directors, if they are proven to act
bertindak bertentangan dengan Anggaran Dasar atau in contravention of the Articles of Association or are proven
terbukti melalaikan kewajibannya atau terdapat alasan to have neglected their obligations or there are urgent
mendesak bagi Bank. reasons for the Bank.
8. Pemberhentian sementara tersebut harus diberitahukan 8. The temporary termination must be notified in writing to
secara tertulis kepada yang bersangkutan disertai alasan the person concerned along with the reason that causes
yang menyebabkan tindakan itu. the action.
9. Dalam waktu 30 (tiga puluh) hari setelah tanggal 9. Within 30 (thirty) days after the date of the temporary
pemberhentian sementara itu, Dewan Komisaris termination, the Board of Commissioners is obliged to
diwajibkan untuk menyelenggarakan RUPS yang akan hold a GMS which will decide whether the member of the
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memutuskan apakah anggota Direksi yang bersangkutan Board of Directors concerned will be terminated onward or
akan diberhentikan seterusnya atau dikembalikan returned to his/her position, where the concerned is given
kepada kedudukannya, dimana yang bersangkutan diberi the opportunity to present himself/herself in defense.
kesempatan untuk hadir membela diri.
Masa Jabatan Dewan Komisaris The Position of the Board of Commissioners
Para anggota Dewan Komisaris diangkat untuk jangka waktu Members of the Board of Commissioners are appointed for the
terhitung sejak ditutupnya RUPS yang mengangkatnya atau period of the GMS that appoints the members or otherwise
ditetapkan lain oleh RUPS dan berakhir pada penutupan RUPS determined by the GMS and ended at the closing of the 3rd
Tahunan yang ke 3 (tiga) sejak pengangkatannya, dengan (three) Annual GMS since their appointment, without reducing
tidak mengurangi hak dari RUPS untuk sewaktu waktu dapat the right of the GMS to at any time be able to dismiss members
memberhentikan para anggota Dewan Komisaris sebelum of the Board of Commissioners before their term of office ends
masa jabatannya berakhir dengan menyebutkan alasannya. by stating the reason. Such termination is effective from the
Pemberhentian demikian berlaku sejak penutupan RUPS closing of the GMS, unless otherwise determined by the GMS.
tersebut, kecuali apabila ditentukan lain oleh RUPS. Setelah After the term of office has expired, the member of the Board
masa jabatannya berakhir anggota Dewan Komisaris tersebut of Commissioners can be reappointed for one term of office,
dapat diangkat kembali untuk satu kali masa jabatan, kecuali unless otherwise determined by the GMS.
apabila ditentukan lain oleh RUPS.
Kriteria Anggota Dewan Komisaris Criteria of the Board of Commissioners
Kriteria bagi anggota Dewan Komisaris Bank Mandiri Taspen Bank Mandiri Taspen has compiled criteria for members of the
mengacu pada beberapa regulasi yaitu Undang-Undang Board of Commissioners based on several regulations such as
Perusahaan Terbatas No. 40 tahun 2007 tentang Perseroan Limited Liability Company Law No. 40 of 2007 concerning Limited
Terbatas, POJK No. 17 Tahun 2023 tentang Penerapan Tata Liability Companies, OJK Regulation No. 55/POJK.03/2016
Kelola bagi Bank Umum dan SEOJK No. 14/SEOJK.03/2025 concerning Implementation of Governance for Commercial Banks
tanggal 24 Juni 2025 perihal Penerapan Tata Kelola bagi and OJK Circular Letter No. 14/SEOJK.03/2025 dated June 24,
Bank Umum. Seorang yang akan diangkat menjadi anggota 2025 concerning Implementation of Governance for Commercial
Dewan Komisaris berkewarganegaraan Indonesia serta Banks. A person who will be appointed as a member of the Board
harus telah mendapatkan predikat lulus uji kemampuan dan of Commissioners of the Company is a citizen of the Republic of
kepatutan dari OJK. Pengangkatan anggota Dewan Komisaris Indonesia and must have received the title of passing the fit and
dengan memperhatikan rekomendasi Komite Remunerasi dan proper test from the Financial Services Authority. Appointment
Nominasi dengan mempertimbangkan integritas, kompetensi, of members of the Board of Commissioners takes into account
profesionalisme, dan reputasi keuangan. the recommendations of the Remuneration and Nomination
Committee by considering integrity, competence, professionalism
and financial reputation.
Dalam rangka memenuhi integritas, seorang calon anggota In order to fulfill integrity, a candidate member of the Board of
Dewan Komisaris wajib memiliki: Commissioners must have:
1. Akhlak dan moral yang baik. 1. Good behavior and morals.
2. Komitmen untuk mematuhi peraturan perundang- 2. Commitment to comply with applicable laws and
undangan yang berlaku. regulations.
3. Komitmen yang tinggi terhadap supervisi dan operasional 3. High commitment to sound supervision and operations of
Bank yang sehat. the Bank, and
4. Tidak termasuk dalam daftar yang tidak lulus. 4. Not included in the list of non-graduates.
Dari segi kompetensi, seorang calon anggota Dewan Komisaris In terms of competence, a candidate member of the Board of
wajib memiliki: Commissioners must have:
1. Pengetahuan yang memadai di bidang perbankan dan 1. Adequate knowledge in the banking sector and relevant to
relevan dengan jabatannya. their position.
2. Pengalaman dan keahlian di bidang perbankan dan/atau 2. Experience and expertise in banking and/or finance, and
bidang keuangan.
3. Kemampuan untuk melakukan pengelolaan strategis dalam 3. Ability to carry out strategic management in the framework
rangka pengembangan Bank yang sehat. of developing a sound Bank.
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Selain itu, seorang calon anggota Dewan Komisaris juga harus In addition, a candidate member of the Board of Commissioners
memenuhi persyaratan sebagai berikut: must also meet the following requirements:
1. Cakap melakukan perbuatan hukum. 1. Able to do legal actions.
2. Tidak pernah dinyatakan pailit dan tidak pernah menjadi 2. Never been declared bankrupt and have never been a
Komisaris atau Direksi yang dinyatakan bersalah Commissioner or Board of Directors who were found guilty
menyebabkan suatu Perseroan dinyatakan pailit of causing a Company to be declared bankrupt based on
berdasarkan ketetapan pengadilan dalam waktu 5 (lima) the provisions of the court within the last 5 (five) years prior
tahun terakhir sebelum tanggal pengajuan permohonan. to the date of filing the application.
3. Tidak pernah melakukan tindakan tercela di bidang 3. Never commit disgraceful actions in the banking, financial,
perbankan, keuangan, dan usaha lainnya, tidak pernah and other businesses, have never been convicted of a
dihukum karena terbukti melakukan tindak pidana criminal offense, and are not in the period of imposition
kejahatan, dan tidak sedang dalam masa pengenaan sanksi of sanctions to be prohibited from being a management
untuk dilarang menjadi pengurus Bank dan/atau BPR of the Bank and/ or BPR as stipulated in the provisions on
sebagaimana diatur dalam ketentuan penilaian kemampuan ability assessment of fit and proper test determined by the
dan kepatutan (fit and proper test) yang ditetapkan oleh Financial Services Authority.
Otoritas Jasa Keuangan.
4. Tidak merangkap jabatan sebagai anggota Dewan 4. Do not hold concurrent positions as a member of the Board
Komisaris, Direksi atau Pejabat Eksekutif pada lembaga of Commissioners, Directors or Executive Officers in other
perbankan, perusahaan atau Lembaga lain melebihi yang banking institutions, companies or institutions that exceed
diperkenankan dalam ketentuan yang berlaku. those permitted in the applicable provisions, and
5. Tidak memiliki saham melebihi 25% (dua puluh lima 5. Do not have shares in excess of 25% of paid up capital in
persen) dari modal disetor pada suatu perusahaan lain another company individually or together.
secara sendiri-sendiri atau bersama-sama.
Pedoman dan Tata Tertib Kerja Dewan Guidelines and Working Code
Komisaris of the Board of Commissioners
Dalam menjalankan tugas dan tanggung jawabnya Dewan In carrying out its duties and responsibilities, the Board of
Komisaris mengacu pada Pedoman dan Tata Tertib Dewan Commissioners referred to the Board of Commissioners
Komisaris berdasarkan Penyempurnaan Pedoman dan Tata Guidelines and Code of Conduct based on the Improvement
Tertib Kerja Dewan Komisaris Nomor KEP.DEKOM/003/X/2025 of the Guidelines and Work Regulations of the Board of
tanggal 21 Oktober 2025. Adapun Pedoman dan Tata Tertib Commissioners Number KEP.DEKOM/003/X/2025 dated
Kerja Dewan Komisaris mengatur mengenai hal-hal sebagai October 21, 2025.. The Board of Commissioners’ Work
berikut: Guidelines and Regulations are reviewed periodically. The
Charter of the Board of Commissioners regulated the following
matters:
BAB I : Ketentuan Umum CHAPTER I : General Provisions
BAB II : Tugas, Kewajiban, Hak, dan Wewenang Dewan CHAPTER II : Duties, Obligations, Rights and Authorities of
Komisaris the Board of Commissioners
BAB III : Lembaga Penunjang CHAPTER III : Supporting Institutions
BAB IV : Rapat Dewan Komisaris CHAPTER IV : Meeting of Board of Commissioners
BAB V : Pembagian Tugas CHAPTER V : Division of tasks
BAB VI : Perubahan CHAPTER VI : Amendment
BAB VII : Lain-lain CHAPTER VII : Miscellaneous
Pembidangan Tugas Pengawasan Board of Commissioners’ Supervision Duties
Dewan Komisaris
Adapun pembidangan tugas pengawasan Dewan Komisaris The supervisory duties of the Board of Commissioners are as
sebagai berikut. follows.
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Corporate Governance
Corporate Governance
Tabel Pembidangan Tugas Dewan Komisaris
Table of Duties of the Board of Commissioners
Nama Jabatan
Bidang Tugas Task Fiel
Name Position
Junaidi Hisom** Komisaris Utama • Melaksanakan fungsi pengawasan • Performed supervisory functions in
Independen sesuai dengan ketentuan perundang- accordance with applicable laws and
Independent President undangan dan Anggaran Dasar regulations and the Company’s Articles of
Commissioner Perseroan. Association.
• Memimpin dan mengoordinasikan • Led and coordinated the Board of
Dewan Komisaris. Commissioners.
• Menjabat sebagai Ketua merangkap • Served as Chairperson concurrently
Anggota Komite Remunerasi dan as Member of the Remuneration and
Nominasi. Nomination Committee.
Boedi Armanto Komisaris Independen • Melaksanakan fungsi pengawasan • Performed supervisory functions in
Independent sesuai dengan ketentuan perundang- accordance with applicable laws and
Commissioner undangan dan Anggaran Dasar regulations and the Company’s Articles of
Perseroan. Association.
• Menjadi Anggota Komite Remunerasi • Served as a Member of the Remuneration
dan Nominasi. and Nomination Committee.
• Served as Chair of the Audit Committee
• Menjadi Ketua Komite Audit dan Ketua and Chair of the Risk Monitoring
Komite Pemantau Risiko Committee.
Suhajar Diantoro* Komisaris Sedang dalam proses uji kemampuan dan Currently undergoing a fit and proper test
Commissioner kepatutan di OJK sehingga belum dapat at the OJK and therefore unable to carry out
melaksanakan tugas dan kewenangan duties and authorities as a member of the
sebagai anggota Dewan Komisaris Board of Commissioners
Prasetio** Komisaris Independen Melaksanakan fungsi pengawasan sesuai Performed supervisory functions in
Independent dengan ketentuan perundang-undangan accordance with applicable laws and
Commissioner dan Anggaran Dasar Perseroan. regulations and the Company’s Articles of
Association.
Marjana*** Komisaris Independen Sedang dalam proses uji kemampuan dan Currently undergoing a fit and proper test
Independent kepatutan di OJK sehingga belum dapat at the OJK and therefore unable to carry out
Commissioner melaksanakan tugas dan kewenangan duties and authorities as a member of the
sebagai anggota Dewan Komisaris Board of Commissioners
Suwartini** Komisaris Independen • Melaksanakan tugas-tugas Komisaris • Carry out the duties of a Commissioner
Independent sesuai dengan Undang-Undang dan in accordance with the Law and the
Commissioner Anggaran Dasar Perseroan Company’s Articles of Association.
• Menjadi anggota Komite Audit • Be a member of the Audit Committee.
Edi Eko Cahyono*** Komisaris Sedang dalam proses uji kemampuan dan Currently undergoing a fit and proper test
Commissioner kepatutan di OJK sehingga belum dapat at the OJK and therefore unable to carry out
melaksanakan tugas dan kewenangan duties and authorities as a member of the
sebagai anggota Dewan Komisaris Board of Commissioners
Mustaslimah**** Komisaris Utama • Melaksanakan fungsi pengawasan • Performed supervisory functions in
President sesuai dengan ketentuan perundang- accordance with applicable laws and
Commissioner undangan dan Anggaran Dasar regulations and the Company’s Articles of
Perseroan Association.
• Memimpin dan mengoordinasikan • Led and coordinated the Board of
Dewan Komisaris Commissioners.
• Menjadi anggota Komite Remunerasi • Served as a Member of the Remuneration
dan Nominasi and Nomination Committee.
Hendrika Nora Osloi Komisaris • Melaksanakan fungsi pengawasan • Performed supervisory functions in
Sinaga***** Commissioner sesuai dengan ketentuan perundang- accordance with applicable laws and
undangan dan Anggaran Dasar regulations and the Company’s Articles of
Perseroan Association.
• Menjadi anggota Komite Remunerasi • Served as a Member of the Remuneration
dan Nominasi and Nomination Committee.
Keterangan / Note:
*) Dialihkan tugas dari Komisaris Independen menjadi Komisaris Non Independen yang ditetapkan berdasarkan Keputusan Sirkuler Pemegang Saham tertanggal 27 Juni 2024
dan efektif menjabat setelah lulus fit & proper oleh Otoritas Jasa Keuangan / Appointed based on the Shareholders’ Resolution dated June 27, 2023 and effective upon passing
the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
**) Telah diangkat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 4 Desember 2025 dan telah lulus Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa Keuangan /
Appointed based on the Shareholders’ Resolution dated December 4, 2025 and effective upon passing the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
***) Telah diangkat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 4 Desember 2025 dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa
Keuangan / Appointed based on the Shareholders’ Circular Decision dated December 4, 2025 and is still in the process of Fit & Proper Assessment by Otoritas Jasa Keuangan.
****) Telah diberhentikan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 04 Desember 2025 yang diaktakan dengan Akta Notaris Nomor 25 Tanggal 18 Desember
2025 / Has been dismissed based on the Circular Decision of Shareholders dated December 4, 2025 which was notarized by Notarial Deed Number 25 dated December 18,
2025
*****) Telah diberhentikan dengan hormat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 25 September 2025 yang diaktakan dengan Akta Notaris 25 September 2025 /
Has been honorably dismissed based on the Circular Decision of Shareholders dated September 25, 2025 which was notarized by Notarial Deed of September 25, 2025.
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PT Bank Mandiri Taspen
Kebijakan Rangkap Jabatan Dewan Komisaris Policy of Board of Commissioners’
Concurrent Positions
Anggota Dewan Komisaris di Bank Mandiri Taspen Members of the Board of Commissioners at Bank Mandiri
diperkenankan untuk memiliki rangkap jabatan sepanjang Taspen are permitted to have concurrent positions as long as
memenuhi ketentuan yang berlaku. Kebijakan rangkap jabatan di they meet the applicable provisions. The dual position policy
Bank Mandiri Taspen mengacu pada aturan mengenai rangkap at Bank Mandiri Taspen refers to the rules regarding dual
jabatan Dewan Komisaris sesuai dengan Peraturan Otoritas positions on the Board of Commissioners in accordance with
Jasa Keuangan Nomor 17 Tahun 2023 yang mensyaratkan Financial Services Authority Regulation Number 17 of 2023
anggota Dewan Komisaris hanya dapat merangkap jabatan which requires that members of the Board of Commissioners
sebagai anggota Dewan Komisaris, Direksi, atau pejabat can only hold concurrent positions as members of the Board
eksekutif pada 1 (satu) lembaga/perusahaan bukan lembaga of Commissioners, Directors or executive officers at 1 (one)
keuangan. Dewan Komisaris telah mengungkapkan jabatan institution /company is not a financial institution. The Board of
rangkap yang dimilikinya, jabatan rangkap Dewan Komisaris Commissioners has disclosed the dual positions it holds, the
dapat dilihat pada tabel di bawah ini. dual positions of the Board of Commissioners can be seen in
the table below.
Tabel Rangkap Jabatan Dewan Komisaris
Table of Concurrent positions of the Board of Commissioners
Jabatan pada Perusahaan/ Nama Perusahaan/
Nama Jabatan Instansi Lain Instansi Lain
Name Position Position in Other Company Name/ Other
Companies/Agencies Institution
Komisaris Utama Independen
Junaidi Hisom** President Commissioner - -
Independent
Komisaris Independen
Boedi Armanto - -
Independent Commissioner
Komisaris Badan Otoritas Pengelola Pantai
Suhajar Diantoro* Wakil Kepala II
Commissioner Utara Jawa
Komisaris Independen
Prasetio** - -
Independent Commissioner
Komisaris Independen
Marjana*** - -
Independent Commissioner
Komisaris Independen
Suwartini** - -
Independent Commissioner
Direktur Tanggung Jawab Sosial
Komisaris dan Lingkungan
Edi Eko Cahyono*** Badan Pengaturan BUMN
Commissioner Director of Social and
Environmental Responsibility
Komisaris Utama
Mustaslimah**** - -
President Commissioner
Komisaris SVP Business Performance &
Hendrika Nora Osloi Sinaga***** Danantara Asset Management
Commissioner Asset
Keterangan / Note:
*) Dialihkan tugas dari Komisaris Independen menjadi Komisaris Non Independen yang ditetapkan berdasarkan Keputusan Sirkuler Pemegang Saham tertanggal 27 Juni
2024 dan efektif menjabat setelah lulus fit & proper oleh Otoritas Jasa Keuangan / Appointed based on the Shareholders’ Resolution dated June 27, 2023 and effective
upon passing the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
**) Telah diangkat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 4 Desember 2025 dan telah lulus Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa Keuangan /
Appointed based on the Shareholders’ Resolution dated December 4, 2025 and effective upon passing the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
***) Telah diangkat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 4 Desember 2025 dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas
Jasa Keuangan / Appointed based on the Shareholders’ Circular Decision dated December 4, 2025 and is still in the process of Fit & Proper Assessment by Otoritas Jasa
Keuangan.
****) Telah diberhentikan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 04 Desember 2025 yang diaktakan dengan Akta Notaris Nomor 25 Tanggal 18 Desember
2025 / Has been dismissed based on the Circular Decision of Shareholders dated December 4, 2025 which was notarized by Notarial Deed Number 25 dated December
18, 2025
*****) Telah diberhentikan dengan hormat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 25 September 2025 yang diaktakan dengan Akta Notaris 25 September 2025 /
Has been honorably dismissed based on the Circular Decision of Shareholders dated September 25, 2025 which was notarized by Notarial Deed of September 25, 2025.
2025 Annual Report 535
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Corporate Governance
Corporate Governance
Pengelolaan Benturan Kepentingan Board of Commissioners Management
Dewan Komisaris Conflict of Interest
1. Setiap Komisaris berkewajiban menjaga dan melindungi 1. Each Commissioner is obliged to safeguard and protect all
segala informasi yang menjadi kerahasiaan Bank dan tidak information that becomes the Bank’s confidentiality and
mengungkapkannya kepada pihak ketiga tanpa kuasa dari does not disclose it to third parties without authorization
Dewan Komisaris, demikian pula hasil kebijakan/keputusan from the Board of Commissioners, as well as the results
rapat internal Dewan Komisaris dan Komlte di bawah of the Board of Commissioners internal policy/decision
Dewan Komisaris dan hal-hal lain yang patut dirahasiakan and Committee under the Board of Commissioners and
berdasarkan peraturan perundang-undangan yang berlaku. other matters that must be kept confidential under current
regulation.
2. Selama belum ditetapkan sebagai informasi atau fakta 2. As long as it has not been determined as open information
yang terbuka atau selama belum diumumkan oleh or facts or as long as it has not been announced by the
Dewan Komisaris, semua pihak yang terlibat wajib untuk Board of Commissioners, all parties involved were required
merahasiakan informasi tersebut. to keep the information confidential.
3. Setiap anggota Dewan Komisaris berkewajiban: 3. Each member of the Board of Commissioners is obliged:
a. Mengungkapkan kepemilikan sahamnya yang a. To disclose their share ownership reaching 5% (five
mencapai 5% (lima persen) atau lebih, baik pada Bank percent) or more, both at the relevant Bank and other
yang bersangkutan maupun bank dan perusahaan lain banks and companies domiciled at home and abroad,
yang berkedudukan di dalam dan di luar negeri, serta as well as financial relations and family relationships
hubungan keuangan serta hubungan keluarga dengan with other members of the Board of Commissioners,
anggota Dewan Komisaris lainnya, anggota Direksi members of the Board of Directors and/or Bank
dan/atau Pemegang Saham Pengendali Bank. Controlling Shareholders.
b. Tidak memanfaatkan Bank untuk kepentingan b. Not to utilize the Bank for personal interests, including
pribadinya, termasuk untuk kepentingan keluarga dan/ for the benefit of the family and/or other parties which
atau pihak pihak lain yang merugikan atau mengurangi harm or reduce the Bank’s profits.
keuntungan Bank.
c. Tidak mengambil dan/atau menerima keuntungan c. Not to take and/or receive personal benefits from the
pribadi dari Bank selain remunerasi dan fasilitas lainnya Bank other than the remuneration and other facilities
yang ditetapkan RUPS sesuai dengan ketentuan yang stipulated by the GMS in accordance with the applicable
berlaku. provisions.
d. Mengungkapkan remunerasi dan fasilitas yang diterima d. Disclose the remuneration and facilities received in the
dalam Laporan Tata Kelola Perusahaan yang Baik Good Corporate Governance Report).
(Good Corporate Governance).
4. Setiap Komisaris dilarang menggunakan informasi Bank 4. Every Board of Commissioners is prohibited from using
untuk kepentingan pribadi yang dapat menimbulkan Bank information for personal interests which can cause
benturan kepentingan baik secara langsung maupun tidak conflicts of interest both directly and indirectly.
langsung.
5. Setiap Komisaris dilarang terlibat dalam pengambilan 5. Every Board of Commissioners is being involved in
keputusan kegiatan operasional atau melakukan intervensi decision- making on operational activities or intervening
terhadap transaksi-transaksi operasional perbankan in banking operational transactions based on current laws
berdasarkan peraturan perundang-undangan dan and regulations.
ketentuan yang berlaku.
6. Setiap Komisaris dilarang menjadi sponsor rekanan Bank, 6. Each Board of Commissioners is prohibited from becoming
calon nasabah atau nasabah Bank yang dapat menimbulkan a partner sponsor of the Bank, a prospective customer or a
benturan kepentingan. Bank customer that can cause a conflict of interest.
7. Setiap Komisaris dilarang merekomendasikan seseorang 7. Each Commissioner is prohibited from recommending
untuk menjadi pejabat Bank, diluar ketentuan yang berlaku. someone to become a Bank official, outside the applicable
provisions.
8. Setiap Dewan Komisaris dilarang memanfaatkan Bank 8. Every Board of Commissioners is prohibited from utilizing
untuk kepentingan pribadi, keluarga, perusahaan atau the Bank for their personal, family, company or business
kelompok usahanya dengan cara yang bertentangan group interests in a manner that is contrary to the laws and
dengan peraturan perundang-undangan dan kewajaran regulations and arm’s length in the banking sector.
dibidang perbankan.
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9. Pencatatan administrasi, dokumentasi dan pengungkapan 9. Administrative records, documentation and disclosure of
benturan kepentingan dengan menuangkan dalam Surat conflicts of interest by stating in the Annual Statement
Pernyataan Tahunan. Letter.
Komisaris Independen Independent Commissioner
Berdasarkan komposisi Dewan Komisaris per 31 Desember Based on the composition of the Board of Commissioners as of
2025, Bank Mandiri Taspen memiliki 7 (tujuh) orang anggota December 31, 2025, Bank Mandiri Taspen had 7 (seven) members
Dewan Komisaris yang terdiri dari 1 (satu) orang Komisaris of the Board of Commissioners, consisting of 1 (one) Independent
Utama Independen , 4 (empat) orang Komisaris Independen, President Commissioner, 4 (four) Independent Commissioners,
dan 2 (dua) orang Komisaris non independen dengan 6 and 2 (two) Non-Independent Commissioners, with 6 (six)
(enam) orang Komisaris sedang dalam proses uji kemampuan Commissioners undergoing the fit and proper test process.
dan kepatutan. Dengan demikian komposisi anggota Accordingly, the composition of Independent Commissioners had
Dewan Komisaris Independen telah memenuhi ketentuan met the minimum independence requirement of 50% as stipulated
independensi Komisaris minimal 50% sebagaimana ditetapkan under Otoritas Jasa Keuangan Regulation No. 33/POJK.04/2014
dalam ketentuan Peraturan Otoritas Jasa Keuangan Nomor 33/ dated December 8, 2014 concerning the Board of Directors and
POJK.04/2014 tanggal 8 Desember 2014 tentang Direksi dan Board of Commissioners of Issuers or Public Companies, and
Dewan Komisaris Emiten atau Perusahaan Publik serta jumlah the number of members of the Board of Commissioners did not
Anggota Dewan Komisaris tidak melebihi jumlah anggota exceed the number of members of the Board of Directors.
Direksi.
Kriteria Penentuan Komisaris Independen Criteria for Determining an Independent
Commissioner
Sebagaimana disebutkan dalam Pasal 1 angka 4 Peraturan As mentioned in Article 1 number 4 of OJK Regulation No. 33/
OJK No. 33/POJK.04/2014, Komisaris Independen adalah POJK.04/2014, Independent Commissioner is a member of
anggota Dewan Komisaris yang berasal dari luar Emiten the Board of Commissioners from outside the Issuer or Public
atau Perusahaan Publik dan memenuhi persyaratan sebagai Company and meets the requirements as an Independent
Komisaris Independen sebagaimana dimaksud dalam Peraturan Commissioner as referred to in the OJK Regulation. In the
OJK. Dalam pengangkatan Komisaris Independen, Bank Mandiri appointment of an Independent Commissioner, Bank Mandiri
Taspen telah mempertimbangkan hal-hal sebagai berikut: Taspen has considered the following:
1. Tidak memiliki hubungan keuangan, keluarga dengan 1. Has no financial, family relationships with fellow
sesama anggota Komisaris, anggota Direksi, pemegang Commissioners, members of the Board of Directors,
saham, dan/atau hubungan lain yang dapat mempengaruhi shareholders and or other relationships that may affect his
kemampuannya untuk bertindak independen. or her ability to act independently.
2. Dewan Komisaris tidak merangkap jabatan sebagai 2. The Board of Commissioners does not hold concurrent
Komisaris, Direksi, atau pejabat eksekutif pada Bank (Bank positions as Commissioners, Directors or executive officers
Umum, BPR) dan lembaga keuangan lainnya. of Banks (Commercial Banks, BPR) and other financial
institutions.
3. Telah lulus Penilaian Kemampuan dan Kepatutan (Fit and 3. Has passed the Fit and Proper Test in accordance with
Proper Test) sesuai dengan ketentuan Bank Indonesia Bank Indonesia’s fit and proper test).
tentang Penilaian dan Kemampuan dan Kepatutan (Fit and
Proper Test).
4. Dipilih dan diangkat dalam Rapat Umum Pemegang Saham 4. Chosen and appointed at the General Meeting of
melalui rekomendasi Komite Remunerasi dan Nominasi. Shareholders through the recommendations of the
Remuneration and Nomination Committee.
5. Dalam waktu 5 (lima) tahun sebelum pengangkatannya 5. Within 5 (five) years prior to his/her appointment, he/she
tidak pernah dinyatakan pailit, menjadi anggota Direksi was never declared bankrupt, becoming a member of the
atau anggota Dewan Komisaris yang dinyatakan bersalah Board of Directors or the Board of Commissioners who
menyebabkan Perseroan dinyatakan pailit. was found guilty of causing the Company to be declared as
bankrupt.
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Corporate Governance
Corporate Governance
Pernyataan Komisaris Independen Pernyataan Komisaris Independen
Rapat Dewan Komisaris Board of Commissioners Meeting
Kebijakan Rapat Meeting Policy
Sesuai dengan ketentuan Pedoman dan Tata Tertib Kerja In accordance with the provisions of the Guidelines and
Dewan Komisaris, Rapat Dewan Komisaris terdiri dari 2 (dua) Working Code of the Board of Commissioners, the Meeting of
jenis, yaitu: the Board of Commissioners consists of 2 (two) types, namely:
a. Rapat Dewan Komisaris yang diadakan sekurang- a. The Board of Commissioners’ meeting which is held at least
kurangnya 1 (satu) kali dalam 1 (satu) bulan. 1 (one) time in 1 (one) month.
b. Rapat Gabungan Dewan Komisaris dan Direksi yang diadakan b. Joint Meeting of the Board of Commissioners and Board of
sekurang-kurangnya 1 (satu) kali dalam 4 (empat) bulan. Directors held at least 1 (one) time in 4 (four) months.
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Pelaksanaan Rapat Dewan Komisaris harus sejalan dengan The meeting of the Board of Commissioners had to be in line
Anggaran Dasar Bank dan peraturan perundang-undangan with the Articles of Association of the Bank and the prevailing
yang berlaku. Pemanggilan rapat dilakukan oleh Komisaris laws and regulations. The invitation to the meeting was made
Utama. Dalam hal Komisaris Utama berhalangan, maka by the President Commissioner. In the event that the President
pemanggilan Rapat dapat dilakukan oleh anggota Dewan Commissioner was absent, the invitations for the Meeting might
Komisaris lainnya yang ditunjuk oleh Komisaris Utama. Bahan be made by another member of the Board of Commissioners who
rapat dikirim secara tertulis paling lambat 3 (tiga) hari kalender was appointed by the President Commissioner. Meeting materials
sebelum pelaksanaan Rapat, atau 1 (satu) hari kalender were sent in writing no later than 3 (three) calendar days prior to
sebelum pelaksanaan Rapat bila penyelenggaraan Rapat the implementation of the Meeting, or 1 (one) calendar day before
bersifat mendesak yang ditetapkan oleh Komisaris Utama. the implementation of the Meeting if the meeting was urgent as
determined by the President Commissioner.
Rapat Dewan Komisaris sebagaimana tersebut di atas adalah The Board of Commissioners’ meeting as mentioned above is
sah dan berhak mengambil keputusan-keputusan yang valid and entitled to make binding decisions if attended by more
mengikat apabila dihadiri oleh lebih dari 1/2 (satu per dua) than 1/2 (one-half) of the total number of Commissioners asl
bagian dari jumlah seluruh Komisaris, dengan catatan risalah long as the minutes of meeting signed by all Commissioners.
rapat ditandatangani oleh seluruh Komisaris. Seorang Komisaris A Commissioner may only be represented in a meeting by
dapat diwakili dalam rapat hanya oleh seorang Komisaris another Commissioner based on written authorization granted
lainnya berdasarkan kuasa tertulis yang diberikan khusus untuk specifically for that purpose. The written outhorization of the
keperluan itu. Kuasa tertulis Komisaris yang tidak hadir kepada Commissioner who is not present to another Commissioner shall
Komisaris lainnya diperhitungkan sebagai kehadiran. Seorang be counted as attendance. A Commissioner may only receive
Komisaris hanya boleh menerima kuasa dari 1 (satu) orang authorization or power from 1 (one) other Commissioner.
Komisaris lainnya.
Bahan rapat Dewan Komisaris dibuat secara tertulis dan ringkas Materials for the Board of Commissioners’ meeting are made
oleh pejabat yang akan melakukan presentasi dan berisi data in writing and concise by officials who will make presentation
serta informasi sesuai dengan materi yang akan dibahas dalam and contain data and information in accordance with the
rapat. Untuk hal yang bersifat sensitif dan/atau mendesak materials to be discussed during the meeting. For sensitive and/
dimungkinkan bahan rapat tidak dapat dibuat secara tertulis. or urgent matters, it is allowed to make meeting materials not
Bahan rapat Dewan Komisaris didistribusikan sebelumnya in writing. Materials of the Board of Commissioners’ meeting
kepada seluruh peserta rapat, kecuali dalam keadaan mendesak are distributed to all meeting participants before the meeting,
bahan rapat disampaikan pada saat dilaksanakannya rapat. except in the case of urgent conditions, meeting materials are
distributed at the time of the meeting.
Keputusan rapat Dewan Komisaris diambil secara musyawarah Decisions of the meeting of the Board of Commissioners were
dan mufakat dari para peserta yang hadir. Dalam hal taken by deliberation and consensus from the attendees.
musyawarah dan mufakat tidak dapat dilaksanakan, maka In the event that deliberation and consensus could not be
keputusan diambil dengan suara terbanyak (voting). Apabila implemented, a decision shall be made by means of a majority
jumlah suara yang setuju dan tidak setuju sama banyaknya, vote (voting). If the number of votes agreeing and disagreeing
maka keputusan ditunda untuk dikaji masalahnya lebih was the same, then the decision would be postponed to study
mendalam. the problem more deeply.
Rencana Rapat Internal Dewan Komisaris Board of Commissioners Internal Meeting Plan
Rencana rapat Dewan Komisaris diadakan sekurang-kurangnya Plans for meetings of the Board of Commissioners to be held at
1 (satu) kali dalam 1 (satu) bulan dengan membahas hasil least 1 (one) time in 2 (two) month to discuss the results of reports
laporan dari Komite di bawah Dewan Komisaris. from the Committees under the Board of Commissioners.
Rapat Internal Dewan Komisaris Internal Meeting of the Board of Commissioners
Sepanjang tahun 2025, agenda, tanggal dan peserta rapat Throughout 2025, the agenda, date and participants of the
Dewan Komisaris adalah sebagai berikut. Board of Commissioners Meeting are as follows.
2025 Annual Report 539
Page 540
Corporate Governance
Corporate Governance
Tabel Rapat Dewan Komisaris
Table of Board of Commissioners Meeting
Tanggal
No Agenda Agenda Peserta Rapat Kehadiran
Date
1 20 Januari • Laporan Komite Audit • Audit Committee Report Mustaslimah Hadir / Present
2025 • Laporan Komite Pemantau • Risk Monitoring Committee
January 20, Risiko Report Hendrika Nora Osloi Hadir / Present
2025 • Lain-lain • Others Sinaga
Boedi Armanto Hadir / Present
2 06 Februari • Usulan Jangka Waktu Kerja • Proposed six-year cooperation Mustaslimah Hadir / Present
2025 Sama selama 6 (enam) Tahun period for the procurement of a
February 6, untuk Pengadaan Lembaga rating agency. Hendrika Nora Osloi Hadir / Present
2025 Pemeringkat. • Approval of the Bank Business Sinaga
• Persetujuan Laporan Plan Supervision Report for
Pengawasan Rencana Bisnis Semester II 2024. Boedi Armanto Hadir / Present
Bank Semester II 2024. • Miscellaneous.
• Lain-lain.
3 28 Februari • Laporan Komite Audit • Audit Committee Report Mustaslimah Hadir / Present
2025 Mengundang Divisi SPM & Inviting the SPM & Accounting
February 28, Accounting Division Hendrika Nora Osloi Hadir / Present
2025 • Laporan Komite Pemantau • Risk Monitoring Committee Sinaga
Risiko Mengundang Divisi Report Inviting the Compliance
Compliance Division Boedi Armanto Hadir / Present
• Laporan Komite Pemantau • Risk Monitoring Committee
Risiko Mengundang Divisi Report Inviting the Funding &
Funding & Investment Product Investment Product Division
dan Divisi Distribution & and the Distribution & Portfolio
Portfolio Management Management Division
• Laporan Komite Pemantau • Risk Monitoring Committee
Risiko Report
• Laporan Komite Audit • Audit Committee Report
• Lain-lain • Others
4 20 Maret 2025 • Laporan Komite Audit • Audit Committee Report Mustaslimah Hadir / Present
March 20, mengundang Divisi Consumer inviting the Consumer Business
2025 Business & Recovery & Recovery Division
• Laporan Komite Audit • Audit Committee Report Hendrika Nora Osloi Hadir / Present
• Laporan Komite Pemantau • Risk Monitoring Committee Sinaga
Risiko Report
• Laporan Komite Remunerasi • Remuneration and Nomination Boedi Armanto Hadir / Present
dan Nominasi Committee Report
5 29 April 2025 • Laporan Komite Audit • Audit Committee Report Mustaslimah Hadir / Present
April 29, 2025 • Laporan Komite Pemantau • Risk Monitoring Committee
Risiko Report Hendrika Nora Osloi Hadir / Present
• Lain-lain • Others Sinaga
Boedi Armanto Hadir / Present
6 26 Mei 2025 • Laporan Komite Audit • Audit Committee Report Mustaslimah Hadir / Present
May 26, 2025 • Laporan Komite Pemantau • Risk Monitoring Committee
Risiko Report Hendrika Nora Osloi Hadir / Present
Sinaga
Boedi Armanto Hadir / Present
7 16 Juni 2025 • Laporan Komite Audit • Audit Committee Report Mustaslimah Hadir / Present
June 16, 2025 • Laporan Komite Pemantau • Risk Monitoring Committee
Risiko Report Hendrika Nora Osloi Hadir / Present
• Kunjungan Cabang • Branch Visit Sinaga
Boedi Armanto Hadir / Present
8 30 Juni 2025 • Laporan Komite Remunerasi • Remuneration and Nomination Mustaslimah Hadir / Present
June 30, 2025 dan Nominasi Committee Report
• Tanggapan atas Permohonan • Response to the President Hendrika Nora Osloi Hadir / Present
Pengunduran Diri Direktur Director’s Resignation Request Sinaga
Utama • Appointment of Acting
• Penunjukan Pelaksana Tugas President Director Boedi Armanto Hadir / Present
(Plt.) Direktur Utama
540 Laporan Tahunan 2025
Page 541
PT Bank Mandiri Taspen
Tanggal
No Agenda Agenda Peserta Rapat Kehadiran
Date
9 22 Juli 2025 • Laporan Komite Audit • Audit Committee Report Mustaslimah Hadir / Present
July 22, 2025 • Laporan Komite Pemantau • Risk Monitoring Committee
Risiko Report Hendrika Nora Osloi Hadir / Present
• Laporan Divisi Netword • Network Development Division Sinaga
Development Report
• Lain-lain • Others Boedi Armanto Hadir / Present
10 19 dan 20 • Laporan Komite Remunerasi • Remuneration and Nomination Mustaslimah Hadir / Present
Agustus 2025 dan Nominasi Committee Report
August 19 and • Laporan Komite Audit • Audit Committee Report
20, 2025 • Laporan Komite Pemantau • Risk Monitoring Committee Hendrika Nora Osloi Hadir / Present
Risiko Mengundang Divisi Report with the Compliance Sinaga
Compliance Division invited
• Laporan Komite Pemantau • Risk Monitoring Committee
Risiko Report Boedi Armanto Hadir / Present
• Lain-lain • Others
11 22 September • Agenda Rapat Komite Audit • Audit Committee Meeting Mustaslimah Hadir / Present
2025 • Agenda Rapat Komite Agenda
September 22, Pemantau Risiko • Risk Monitoring Committee Hendrika Nora Osloi Hadir / Present
2025 • Agenda Rapat Komite Meeting Agenda Sinaga
Remunerasi dan Nominasi • Remuneration and Nomination
Committee Meeting Agenda Boedi Armanto Hadir / Present
12 21 Oktober • Laporan Komite Audit • Audit Committee Report Mustaslimah Hadir / Present
2025 • Laporan Komite Pemantau • Risk Monitoring Committee
October 21, Risiko Report
2025 • Lain-lain • Others Boedi Armanto Hadir / Present
13 24 November • Laporan Komite Audit • Audit Committee Report Mustaslimah Hadir / Present
2025 • Laporan Komite Pemantau • Risk Monitoring Committee
November 24, Risiko Report
2025 • Laporan Komite Pemantau • Risk Monitoring Committee
Risiko Mengundang IT Report with the IT Division Boedi Armanto Hadir / Present
• Laporan Komite Remunerasi invited
dan Nominasi • Remuneration and Nomination
Committee Report
14 22 Desember • Laporan Komite Remunerasi • Remuneration and Nomination Boedi Armanto Hadir / Present
2025 dan Nominasi Committee Report
December 22, • Laporan Komite Audit • Audit Committee Report
2025 • Laporan Komite Pemantau • Risk Monitoring Committee
Risiko Report
• Lain-lain • Others
Rencana Rapat Gabungan Dewan Komisaris Dengan Plans for Joint Meetings of the Board of
Direksi Commissioners with the Directors
Rapat Gabungan Dewan Komisaris mengundang Direksi Joint meetings of the Board of Commissioners inviting the
direncanakan sekurang-kurangnya 1 (satu) kali dalam 4 Directors are planned at least 1 (one) time in 4 (four) months.
(empat) bulan.
Rapat Gabungan Dewan Komisaris dengan Direksi Joint Meeting of the Board of Commissioners with the
Board of Directors
Sepanjang tahun 2025, agenda, tanggal dan peserta Rapat Throughout 2025, the agenda, date and participants of the
Gabungan Dewan Komisaris dengan Direksi adalah sebagai Joint Meeting of the Board of Commissioners with the Board of
berikut. Directors are as follows.
2025 Annual Report 541
Page 542
Corporate Governance
Corporate Governance
Tabel Rapat Gabungan Dewan Komisaris dengan Direksi
Table of Joint Meetings of the Board of Commissioners with the Board of Directors
Peserta Rapat
Peserta Rapat (Direksi)
Tanggal (Dewan Komisaris)
No Agenda Meeting Participants
Date Meeting Participants
(Board of Directors)
(Board of Commissioners)
Penyampaian Laporan Insiden TI pada System • Elmamber Petamu
Pembayaran Gaji Pensiun (TASPEN) tanggal • Mustaslimah Sinaga
06 Maret 2025 1 Maret 2025 • Hendrika Nora Osloi • Maswar Purnama
1.
March 6, 2025 Submission of IT Incident Report on the Pension Sinaga • Widi Nugroho
Salary Payment System (TASPEN) dated March • Boedi Armanto • Putu Apriyanto
1, 2025 • Resi Lora
• Elmamber Petamu
• Mustaslimah Sinaga
29 April 2025 Pembahasan Monitoring Proyek Maestro • Hendrika Nora Osloi • Maswar Purnama
2.
April 29, 2025 Maestro Project Monitoring Discussion Sinaga • Widi Nugroho
• Boedi Armanto • Putu Arpiyanto
• Resi Lora
• Kinerja Bank Posisi Mei 2025
• Proyeksi Skenario Finansial
• Strategi Pencapaian 2025 • Elmamber Petamu
• Usulan Revisi Rencana Bisnis Bank (RBB) • Mustaslimah Sinaga
17 Juni 2025 Tahun 2025 • Hendrika Nora Osloi • Maswar Purnama
3.
June 17, 2025 • Bank Performance as of May 2025 Sinaga • Widi Nugroho
• Financial Scenario Projections • Boedi Armanto • Putu Arpiyanto
• 2025 Achievement Strategy • Resi Lora
• Proposed Revision of the Bank’s Business
Plan (RBB) for 2025
• Update Kinerja Bank Posisi Triwulan III 2025
• Persetujuan Rencana Kerja dan Anggaran • Maswar Purnama
20 Oktober 2025 Perusahaan 2026 • Mustaslimah • Widi Nugroho
4.
October 20, 2025 • Bank Performance Update for Q3 2025 • Boedi Armanto • Putu Apriyanto
• Approval of the 2026 Company Work Plan • Resi Lora
and Budget
• Pembahasan Persetujuan Rencana Bisnis
Bank Tahun 2026–2028 dan RPIM Tahun
2025
• Pembahasan Persetujuan Rencana Aksi
Keuangan Berkelanjutan Tahun 2026
25 November • Maswar Purnama
• Pembahasan Persetujuan Corporate Plan
2025 • Mustaslimah • Widi Nugroho
5. Tahun 2026 – 2030 PT Bank Mandiri Taspen
November 25, • Boedi Armanto • Putu Apriyanto
• Discussion on Approval of the Bank’s
2025 • Resi Lora
2026–2028 Business Plan and 2025 RPIM
• Discussion on Approval of the 2026
Sustainable Finance Action Plan
• Discussion on Approval of the 2026–2030
Corporate Plan of PT Bank Mandiri Taspen
Frekuensi dan Kehadiran Rapat Dewan Komisaris Frequency and Attendance
of Board of Commissioners’ Meetings
Selama tahun 2025, Dewan Komisaris telah melaksanakan During 2025, the Board of Commissioners held 14 (fourteen)
rapat internal sebanyak 14 (empat belas) kali dan rapat internal meetings and 5 (five) joint meetings between the Board
gabungan Dewan Komisaris bersama Direksi sebanyak 5 (lima) of Commissioners and the Board of Directors. The frequency
kali. Adapun frekuensi dan kehadiran masing-masing anggota and presence of each member of the Board of Commissioners
Dewan Komisaris adalah sebagai berikut. is as follows.
542 Laporan Tahunan 2025
Page 543
PT Bank Mandiri Taspen
Tabel Frekuensi dan Kehadiran Rapat Dewan Komisaris
Table of Frequency and Attendance of Board of Commissioners Meetings
Rapat Gabungan Dewan Komisaris
dengan Direksis
Rapat Dewan Komisaris
Joint Meeting of the Board of
Board of Commissioners Meeting
Commissioners and the Board of
Directors
Nama Jabatan
Jumlah dan Persentase Kehadiran Jumlah dan Persentase Kehadiran
Name Position
Number and Percentage of Attendance Number and Percentage of Attendance
Jumlah Jumlah Jumlah Jumlah
Rapat Kehadiran Persentase Rapat Kehadiran Persentase
Number of Number of Percentage Number of Number of Percentage
Meetings Attendance Meetings Attendance
Komisaris Utama
Independen
Junaidi Hisom** - - - - - -
Independent President
Commissioner
Komisaris Independen
Boedi Armanto Independent 14 14 100% 5 5 100%
Commissioner
Komisaris
Suhajar Diantoro* - - - - - -
Commissioner
Komisaris Independen
Prasetio** Independent - - - - - -
Commissioner
Komisaris Independen
Marjana*** Independent - - - - - -
Commissioner
Komisaris Independen
Suwartini** Independent - - - - - -
Commissioner
Edi Eko Komisaris
- - - - - -
Cahyono*** Commissioner
Komisaris Utama
Mustaslimah**** President 13 13 100% 5 5 100%
Commissioner
Hendrika Nora Komisaris
11 11 100% 3 3 100%
Osloi Sinaga***** Commissioner
Keterangan / Note:
*) Dialihkan tugas dari Komisaris Independen menjadi Komisaris Non Independen yang ditetapkan berdasarkan Keputusan Sirkuler Pemegang Saham tertanggal 27 Juni
2024 dan efektif menjabat setelah lulus fit & proper oleh Otoritas Jasa Keuangan / Appointed based on the Shareholders’ Resolution dated June 27, 2023 and effective
upon passing the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
**) Telah diangkat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 4 Desember 2025 dan telah lulus Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa Keuangan /
Appointed based on the Shareholders’ Resolution dated December 4, 2025 and effective upon passing the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
***) Telah diangkat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 4 Desember 2025 dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas
Jasa Keuangan / Appointed based on the Shareholders’ Circular Decision dated December 4, 2025 and is still in the process of Fit & Proper Assessment by Otoritas Jasa
Keuangan.
****) Telah diberhentikan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 04 Desember 2025 yang diaktakan dengan Akta Notaris Nomor 25 Tanggal 18 Desember
2025 / Has been dismissed based on the Circular Decision of Shareholders dated December 4, 2025 which was notarized by Notarial Deed Number 25 dated December
18, 2025
*****) Telah diberhentikan dengan hormat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 25 September 2025 yang diaktakan dengan Akta Notaris 25 September 2025 /
Has been honorably dismissed based on the Circular Decision of Shareholders dated September 25, 2025 which was notarized by Notarial Deed of September 25, 2025.
2025 Annual Report 543
Page 544
Corporate Governance
Corporate Governance
Selama tahun 2025, Rapat Umum Pemegang Saham Tahunan During 2025, the Annual and Extraordinary General Meetings
dan Luar Biasa dilakukan secara sirkuler, sehingga tidak of Shareholders were conducted through circular resolutions;
terdapat informasi terkait kehadiran Dewan Komisaris dan therefore, no information regarding the attendance of the Board
Direksi dalam RUPS selama tahun buku. of Commissioners and the Board of Directors at the GMS was
available for the financial year.
Pelatihan dan/atau Peningkatan Kompetensi Training and/or Development of Board of
Anggota Dewan Komisaris Commissioners’ Competence
Kebijakan Pelatihan dan/atau Peningkatan Training and/or Competency Improvement Policy
Kompetensi
Untuk meningkatkan kapasitas anggota Dewan Komsiaris, To increase the capacity of members of the Board of
maka setiap anggota Dewan Komisaris berhak untuk Commissioners, each member of the Board of Commissioners
mendapatkan pendidikan berkelanjutan. Adapun pendidikan has the right to receive continuing education. The continuing
berkelanjutan tersebut dituangkan dalam Rencana Program education is stated in the Work Program Plan of the Board
Kerja Dewan Komisaris, dalam hal pendidikan berkelanjutan of Commissioners, in the event that continuing education is
dilakukan di luar program kerja yang telah ditetapkan carried out outside the work program that has been previously
sebelumnya, maka disampaikan dalam Rapat Dewan Komisaris determined, it will be submitted at the Board of Commissioners
untuk mendapat persetujuan Rapat. Pendidikan berkelanjutan Meeting to obtain the approval of the Meeting. The continuing
tersebut di atas diatur dalam Keputusan Dewan Komsiaris education mentioned above is regulated in the Decree of the
tentang Penyempurnaan Pedoman dan Tata Tertib Kerja Board of Commissioners regarding the Completion of the
Dewan Komisaris Nomor KEP.DEKOM/003/X/2025 tanggal Guidelines and Work Order of the Board of Commissioners
21 Oktober 2025. Number KEP.DEKOM/003/X/2025 dated October 21, 2025.
Pelaksanaan Pelatihan dan/atau Peningkatan Implementation of Training and/or Competency
Kompetensi Improvement
Adapun pelatihan dan/atau peningkatan kompetensi anggota The training and/or competency improvement of members of
Dewan Komisaris selama tahun 2025 adalah sebagai berikut. the Board of Commissioners during 2025 is as follows.
Waktu dan
Tempat
Jenis Pelatihan dan Materi Pengembangan
Nama Jabatan Pelaksanaan Penyelenggara
Kompetensi /Pelatihan
Name Position Time and Organizer
Competency Development Materials/Training
Place of
Implementation
Komisaris Utama Refreshment Sertifikasi Manajemen Risiko Online, 09
Independen Perbankan Kualifikasi 7 Desember 2025
Junaidi Hisom** Peak Pratama
Independent President Banking Risk Management Certification Online, December
Commissioner Refreshment Qualification 7 09, 2025
Peran GRC dalam Meningkatkan Kepercayaan Online, 25 Februari
Investor dan Stabilitas Sektor Keuangan 2025 Otoritas Jasa
The Role of GRC in Enhancing Investor Confidence Online, February Keuangan
and Financial Sector Stability 25, 2025
Online, 23 Mei 2025
Risk Management Refresher Program
Online, May 23, BARa
Risk Management Refresher Program
2025
Komisaris Independen Penguatan Operasional, Keamanan Transaksi, dan
Boedi Armanto Independent Aktivasi Digital Banking melalui Perspektif IT & Jakarta, 28 Mei
Commissioner Operasional 2025 Bank Mandiri
Strengthening Operations, Transaction Security, Jakarta, May 28, Taspen
and Digital Banking Activation through an IT & 2025
Operational Perspective
Denpasar, 4-5
Desember 2025
Risk Beyond 2025 Denpasar, ERMA
December 4-5,
2025
544 Laporan Tahunan 2025
Page 545
PT Bank Mandiri Taspen
Waktu dan
Tempat
Jenis Pelatihan dan Materi Pengembangan
Nama Jabatan Pelaksanaan Penyelenggara
Kompetensi /Pelatihan
Name Position Time and Organizer
Competency Development Materials/Training
Place of
Implementation
Online, 23 Mei 2025
Komisaris
Suwartini** Risk Management Refresher Program Online, May 23, BARa
Commissioner
2025
Komisaris Independen
Edi Eko
Independent - - -
Cahyono***
Commissioner
Komisaris Independen
Mustaslimah**** Independent - - -
Commissioner
Komisaris Independen
Hendrika Nora
Independent - - -
Osloi Sinaga*****
Commissioner
Komisaris
Edi Eko Cahyono* - - -
Commissioner
Komisaris Utama Online, 23 Mei 2025
Mustaslimah*** President Risk Management Refresher Program Online, May 23, BARa
Commissioner 2025
Penguatan Operasional, Keamanan Transaksi, dan
Aktivasi Digital Banking melalui Perspektif IT & Jakarta, 28 Mei
Operasional 2025 Bank Mandiri
Strengthening Operations, Transaction Security, Jakarta, May 28, Taspen
and Digital Banking Activation through an IT & 2025
Operational Perspective
Denpasar, 4-5
Desember 2025
Risk Beyond 2025 Denpasar, ERMA
December 4-5,
2025
Online, 23 Mei 2025
Risk Management Refresher Program BARa
Online, 23 Mei 2025
Penguatan Operasional, Keamanan Transaksi, dan
Hendrika Nora Komisaris
Aktivasi Digital Banking melalui Perspektif IT &
Osloi Sinaga**** Commissioner Jakarta,
Operasional Bank Mandiri
28 Mei 2025
Strengthening Operations, Transaction Security, Taspen
May 28, 2025
and Digital Banking Activation through an IT &
Operational Perspective
Keterangan / Note:
*) Dialihkan tugas dari Komisaris Independen menjadi Komisaris Non Independen yang ditetapkan berdasarkan Keputusan Sirkuler Pemegang Saham tertanggal 27 Juni 2024
dan efektif menjabat setelah lulus fit & proper oleh Otoritas Jasa Keuangan / Appointed based on the Shareholders’ Resolution dated June 27, 2023 and effective upon
passing the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
**) Telah diangkat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 4 Desember 2025 dan telah lulus Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa Keuangan /
Appointed based on the Shareholders’ Resolution dated December 4, 2025 and effective upon passing the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
***) Telah diangkat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 4 Desember 2025 dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas
Jasa Keuangan / Appointed based on the Shareholders’ Circular Decision dated December 4, 2025 and is still in the process of Fit & Proper Assessment by Otoritas Jasa
Keuangan.
****) Telah diberhentikan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 04 Desember 2025 yang diaktakan dengan Akta Notaris Nomor 25 Tanggal 18 Desember
2025 / Has been dismissed based on the Circular Decision of Shareholders dated December 4, 2025 which was notarized by Notarial Deed Number 25 dated December
18, 2025
*****) Telah diberhentikan dengan hormat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 25 September 2025 yang diaktakan dengan Akta Notaris 25 September 2025 /
Has been honorably dismissed based on the Circular Decision of Shareholders dated September 25, 2025 which was notarized by Notarial Deed of September 25, 2025.
2025 Annual Report 545
Page 546
Corporate Governance
Corporate Governance
Program Orientasi Bagi Komisaris Baru Orientation Program for New
Board of Commissioners
Bank Mandiri Taspen telah memiliki ketentuan terkait program Bank Mandiri Taspen already has provisions related to the
orientasi bagi Komisaris Baru yang mengacu pada kebijakan orientation program for New Commissioners which refers to
induk. Berdasarkan kebijakan induk tersebut, program orientasi the main policy. Based on the master policy, an introductory
pengenalan bagi Anggota Dewan Komisaris Baru Bank orientation program for New Members of the Board of
untuk memberikan gambaran atas kegiatan bisnis, rencana Commissioners of the Bank to provide an overview of business
perusahaan kedepan panduan kerja dan lainya yang menjadi activities, future plans for the company’s work guidelines
tanggung jawab anggota Anggota Dewan Komisaris baru, and others that are the responsibilities of members of the
dengan hal-hal yang disampaikan termasuk namun tidak new Members of the Board of Commissioners, with matters
terbatas pada: presented including but not limited to:
1. Penyampaian dokumen perusahaan berupa Anggaran 1. Submission of company documents in the form of Articles
Dasar, Laporan Tahunan, Rencana Kerja dan Anggaran of Association, Annual Report, Company Work and Budget
Perusahaan (RKAP), Rencana Bisnis Bank (RBB), Rencana Plan (RKAP), Bank Business Plan (RBB), Company Long
Jangka Panjang Perusahaan (RJPP), Kebijakan-kebijakan Term Plan (RJPP), Company policies, Company Code
Perusahaan, Kode Etik Perusahaan, Program Kerja Anggota of Ethics, Work Program for Members of the Board of
Dewan Komisaris dan Komite di bawah Dewan Komisaris, Commissioners and Committees under the Board of
Pedoman Tata Tertib Dewan Komisaris, serta peraturan Commissioners, the Code of Conduct for the Board of
perundang-undangan yang terkait dengan proses bisnis Commissioners, as well as laws and regulations related to
Bank; the Bank’s business processes;
2. Kegiatan on site visit (kunjungan) ke unit kerja di Kantor 2. On site visit activities (visit) to work units at the Head Office
Pusat maupun Cabang untuk bertemu dan bertatap muka and Branches to meet and meet face to face both with work
langsung baik dengan pimpinan unit kerja dan karyawan. unit heads and employees.
Program orientasi bagi Dewan Komisaris baru Selama tahun The orientation program for the newly appointed Board of
2025 adalah sebagai berikut: Commissioners during 2025 was as follows
Tanggal Topik Pemateri Peserta
No. Date Topic Speaker Participants
Program Perkenalan Bank Mandiri Taspen termasuk Hak
dan Kewajiban Dewan Komisaris
terdiri dari:
a. Tata Tertib Dewan Komisaris
b. Tunjangan dan Fasilitas Dewan Komisaris
c. Fasilitas Penunjang lainnya untuk Dewan Komisaris
d. KPI Bank Mandiri Taspen
e. Struktur Organisasi Bank Mandiri Taspen Junaidi Hisom
Bank Mandiri Taspen Introduction Program, including the Prasetio
09 Desember 2025
1 Rights and Obligations of the Board of Commissioners, SPS Sekdekom Marjana
December 9, 2025
consisted of: Suwartini
a. Board of Commissioners Code of Conduct Edi Eko Cahyono
b. Remuneration and Benefits of the Board of
Commissioners
c. Other Supporting Facilities for the Board of
Commissioners
d. Bank Mandiri Taspen Key Performance Indicators
(KPIs)
e. Organizational Structure of Bank Mandiri Taspen
Junaidi Hisom
22 Desember 2025 Kepala Divisi Internal Audit Prasetio
2 December 22, Overview Internal Audit Head of the Internal Audit Marjana
2025 Division Suwartini
Edi Eko Cahyono
Junaidi Hisom
Kepala Divisi Risk
22 Desember 2025 Prasetio
Management
3 December 22, Overview Risk Management Marjana
Head of the Risk
2025 Suwartini
Management Division
Edi Eko Cahyono
546 Laporan Tahunan 2025
Page 547
PT Bank Mandiri Taspen
Tanggal Topik Pemateri Peserta
No. Date Topic Speaker Participants
Junaidi Hisom
Kepala Divisi Human
22 Desember 2025 Prasetio
Capital
4 December 22, Overview HCSP Marjana
Head of the Human Capital
2025 Suwartini
Division
Edi Eko Cahyono
Junaidi Hisom
Rencana Kerja Dewan Komisaris 2026 dan Tata Kelola
22 Desember 2025 Prasetio
Rapat Dewan Komisaris
5 December 22, SPS Sekdekom Marjana
Board of Commissioners Work Plan for 2026 and
2025 Suwartini
Governance of Board of Commissioners Meetings
Edi Eko Cahyono
Tata Cara dan Frekuensi Pemberian Nasihat Procedures and Frequency of Giving Advice
Tata cara dan frekuensi pemberian nasihat oleh Dewan The procedures and Frequency for providing advice by the
Komisaris dilaksanakan sebagai berikut: Board of Commissioners were carried out as follows:
1. Dewan Komisaris memberikan nasihat kepada Direksi yang 1. The Board of Commissioners provided advice to the Board
dilaksanakan melalui Rapat mengundang Direksi yang of Directors which is carried out through a meeting inviting
dilaksanakan setiap 4 (empat) bulan sekali. the Board of Directors which is held every 4 (four) months.
2. Pemberian nasihat juga dapat dilaksanakan sewaktu-waktu 2. Providing advice could also be carried out at any time as
sesuai keperluan dengan mengundang Dewan Komisaris needed by inviting the Board of Commissioners through a
melalui suatu forum rapat maupun kegiatan lainnya yang meeting forum or other activities attended by the Board of
dihadiri oleh Dewan Komisaris. Commissioners.
Rekomendasi, Pelaksanaan Tugas Dewan Recommendations, Implementation of The Tasks of
Komisaris, serta Pengawasan Implementasi the Board of Commissioners, and Supervision of the
Strategi Perseroan Implementation of the Company’s Strategy
Segala sesuatu yang dibicarakan dan diputuskan dalam rapat Everything discussed and decided in the Meeting of the Board
Dewan Komisaris dituangkan dalam risalah rapat paling kurang of Commissioners is stated in the minutes of the Meeting which
berisi: waktu dan tempat, agenda, rekomendasi dan tindak at least contains: time and place, agenda, recommendations
lanjut, daftar hadir dan tanda tangan seluruh peserta rapat yang and follow up, list of attendance and signatures of all meeting
hadir (berdasarkan jenis Rapat). Rekomendasi ini disampaikan participants present (based on the type of meeting). This
kepada Direksi untuk ditindaklanjuti. Selama tahun 2025 recommendation is submitted to the Board of Directors for
Dewan Komisaris telah menyampaikan rekomendasi untuk follow- up. Throughout 2025, the Board of Commissioners
ditindaklanjuti oleh Direksi sebanyak 19 (sembilan belas) kali. issued a total of 19 (nineteen) recommendations to be followed
up by the Board of Directors.
Sesuai Pedoman dan Tata tertib Kerja Dewan Komisaris yang In accordance with the Guidelines and Work Procedures of
merupakan rangkuman beberapa ketentuan eksternal terkait the Board of Commissioners which became a summary of
tugas-tugas Dewan Komisaris, adapun salah satu tugas pokok several external provisions related to the duties of the Board
Dewan Komisaris adalah melakukan pengawasan terhadap of Commissioners, one of the main tasks of the Board of
pengurusan operasional Bank yang dilakukan Direksi serta Commissioners was to supervise the operational management
memberi nasihat kepada Direksi termasuk mengenai rencana of the Bank carried out by the Board of Directors and provide
kerja, pengembangan bisnis Bank, pelaksanaan ketentuan advice to the Board of Directors including on work plans,
Anggaran Dasar dan keputusan RUPS serta peraturan business development Bank, implementation of the provisions
perundangan yang berlaku. of the Articles of Association and resolutions of the GMS as
well as the applicable laws and regulations.
Dalam pelaksanaan tugasnya melakukan pengawasan tersebut In carrying out its duties, supervision was carried out through
dilakukan melalui pembahasan dalam Rapat Dewan Komisaris discussions in the Board of Commissioners Meeting discussing
yang membahas terkait Perseroan, baik terkait strategi, bisnis related to the Company, both related to its strategy, business and
maupun operasionalnya, dengan bahan bersumber dari hasil operations, with material sourced from the recommendations
rekomendasi Komite-komite, dari anggota Direksi secara of the Committees, from members of the Board of Directors
2025 Annual Report 547
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Corporate Governance
Corporate Governance
langsung maupun dari unit kerja terkait yang diundang secara directly or from related work units specially invited. In the Board
khusus dalam rapat Dewan Komisaris, Rapat Komite dan Rapat of Commissioners meeting, Committee Meeting and Board of
Dewan Komisaris mengundang Direksi. Commissioners meeting invited the Board of Directors.
Dalam rangka pengawasan implementasi strategi Perseroan, To supervise the implementation of the Company’s strategy, the
Dewan Komisaris melakukan kajian dan memberikan pendapat Board of Commissioners conducted studies and provided opinions
atas strategi usaha Bank, termasuk penilaian terhadap Rencana on the business strategies implemented by the Bank, conducted
Bisnis Bank (RBB) dan penjabarannya dalam Rencana Kerja assessments, provided opinions and advice on the Business
dan Anggaran Tahunan (RKAP). Selain itu, Dewan Komisaris Plan Draft and its elaboration into the Bank’s Annual Work Plan
melakukan pemantauan secara berkala atas pelaksanaan RKAP and Budget (RKAP), conducted periodic supervision on the
serta memberikan persetujuan atau pendapat atas perubahan implementation of the RKAP and provide opinions or approvals on
RKAP sesuai dengan ketentuan yang berlaku. changes to the RKAP in accordance with applicable regulations.
Sebagai bagian dari pelaksanaan fungsi pengawasan, Dewan As part of the implementation of its supervisory function,
Komisaris juga menyampaikan laporan hasil pengawasan the Board of Commissioners also submitted reports on the
atas implementasi Rencana Bisnis Bank kepada Otoritas Jasa oversight of the implementation of the Bank Business Plan to
Keuangan secara semesteran. Pada tahun 2025, laporan the Financial Services Authority (OJK) on a semi-annual basis.
tersebut telah disampaikan sebagai berikut: In 2025, such reports were submitted as follows:
a. Laporan Semester I Tahun 2025 disampaikan melalui Surat a. The First Semester 2025 Report was submitted through
Nomor DEKOM/056/2025 tanggal 28 Agustus 2025. Letter No. DEKOM/056/2025 dated 28 August 2025.
b. Laporan Semester II Tahun 2025 disampaikan melalui b. The Second Semester 2025 Report was submitted through
Surat Nomor DEKOM/015/2026 tanggal 27 Februari 2026. Letter No. DEKOM/015/2026 dated 27 February 2026.
Penilaian Kinerja Direksi dan Dewan Komisaris Performance Assessment the Board of
Commissioners and Board of Directors
Penilaian Kinerja Direksi Board of Directors Performance Assessment
PROSEDUR PELAKSANAAN PENILAIAN KINERJA DIREKSI PROCEDURE FOR THE IMPLEMENTATION OF BOARD OF
DIRECTORS PERFORMANCE ASSESSMENT
Sebagai bentuk pengukuran atas pencapaian target kinerja yang As a measure of the achievement of performance targets
telah dilaksanakan oleh Direksi, maka perlu dilakukan penilaian carried out by the Board of Directors, an assessment of the
terhadap Direksi secara kolektif maupun masing-masing Board of Directors was conducted, both collectively and
anggota Direksi. Penilaian Direksi dilakukan secara berkala individually. The assessment of the Board of Directors was
dan saat pertanggungjawaban laporan tahunan pada RUPS carried out periodically and at the time of accountability for
Tahunan 2025. Pelaksanaan RUPS untuk pertanggungjawaban the annual report at the 2025 Annual General Meeting of
laporan tahunan tahun buku 2024, pada kesempatan tersebut Shareholders (AGMS). At the AGMS convened to present
pemegang saham menerima laporan tahunan perusahaan accountability for the 2024 financial year, the shareholders
tahun buku 2024 mengenai keadaan jalannya perusahaan accepted the Company’s annual report for the 2024 financial
dan hasil yang telah dicapai, dan selanjutnya menyatakan year regarding the condition of the Company’s operations and
memberikan pembebasan sepenuhnya pertanggungjawaban the results achieved, and subsequently granted full release and
(acquit et de charge) Direksi Bank untuk operasional Bank discharge (acquit et de charge) to the Board of Directors for the
selama tahun buku 2024. Bank’s operations during the 2024 financial year.
Untuk Direksi secara individu, dinilai setiap tahun untuk melihat Individually, members of the Board of Directors were assessed
kinerja masing-masing anggota Direksi dalam pelaksanaan annually to evaluate their respective performance in carrying
tugas dan tanggung jawabnya. Penilaian tersebut dilaksanakan out their duties and responsibilities. The assessment was
berdasarkan target yang ditetapkan dalam Key Performance conducted based on targets set in the Key Performance
Indicator (KPI) yang telah disepakati bersama dari awal tahun Indicators (KPIs), which had been mutually agreed upon at the
sesuai pembidangannya masing-masing. beginning of the year in accordance with their respective areas
of responsibility.
548 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
KRITERIA PENILAIAN KINERJA DIREKSI CRITERIA FOR THE ASSESSMENT OF BOARD OF
DIRECTORS PERFORMANCE
Keberhasilan kinerja Direksi akan tercermin dalam satu The performance of the Board of Directors was reflected in
kesatuan realisasi Rencana Kerja dan Anggaran Perusahaan the overall realization of the annual Corporate Work Plan and
(RKAP) secara tahunan, penilaian berdasarkan parameter Budget (RKAP). The assessment was based on parameters
kinerja kolegial dan kinerja individual/sektoral dengan of collective (collegial) performance and individual/sectoral
mempertimbangkan faktor kuantitatif dan kualitatif. Penilaian performance, taking into account both quantitative and
Direksi meliputi tingkat kesehatan bank yang mencakup aspek qualitative factors. The assessment of the Board of Directors
profil risiko, Good Corporate Governance (GCG), rentabilitas included the Bank’s soundness level, covering aspects of risk
dan permodalan Bank. profile, Good Corporate Governance (GCG), profitability, and
capital adequacy.
Penilaian Direksi dilaksanakan secara berkala dan tahunan The assessment of the Board of Directors was conducted
berdasarkan Key Performance Indicator (KPI), secara periodically and annually based on Key Performance Indicators
garis besarnya mengacu pada 4 (empat) kriteria penilaian (KPIs), broadly referring to four (4) assessment criteria, namely
berdasarkan perspektif keuangan, perspektif pelanggan, financial perspective, customer perspective, alliance and
perspektif aliansi, dan strategi serta perspektif pengembangan. strategy perspective, and development perspective.
Direktur Utama President Director
1. Tercapainya target Laba, Kredit, CASA, NPL dan Rasio 1. Achieved the targeted levels of Profit, Loans, CASA, NPL,
Financial sesuai target and Financial Ratios in line with the established targets.
2. Meningkatkan market share pensiunan ASN dan TNI/ 2. Increasing the market share in the pension segment of Civil
POLRI sesuai target Servants (ASN) and the Indonesian National Armed Forces/
Police (TNI/POLRI) in accordance with the targets.
3. Mempertahankan hasil pemeringkat penerapan tata 3. Maintaining the corporate governance rating through the
kelola melalui CGPI dengan predikat Most Trusted dengan CGPI with the predicate “Most Trusted,” with an increase in
peningkatan nilai di atas rata-rata kenaikan nilai peserta CGPI score above the average increase of CGPI participants.
4. Memastikan seluruh Rekomendasi Audit Internal dan 4. Ensuring that all Internal and External Audit
Eksternal terimplementasi yang di buktikan dengan tidak recommendations were implemented, as evidenced by no
ada DMTL yang overdue di tahun 2025 overdue DMTL in 2025.
5. Target live NCBS di tahun 2025 5. Target for the go-live of the New Core Banking System
(NCBS) in 2025
Wakil Direktur Utama Vice President Director
1. Tercapainya target Laba, Kredit, CASA, NPL dan Rasio 1. Achieved the targeted levels of Profit, Loans, CASA, NPL,
Financial sesuai target and Financial Ratios in line with the established targets.
2. Meningkatkan market share pensiunan ASN dan TNI/ 2. Increasing the market share in the pension segment of Civil
POLRI sesuai target Servants (ASN) and the Indonesian National Armed Forces/
Police (TNI/POLRI) in accordance with the targets.
3. Mempertahankan hasil pemeringkat penerapan tata 3. Maintaining the corporate governance rating through the
kelola melalui CGPI dengan predikat Most Trusted dengan CGPI with the predicate “Most Trusted,” with an increase in
peningkatan nilai di atas rata-rata kenaikan nilai peserta CGPI score above the average increase of CGPI participants.
4. Memperkuat Branding sebagai Bank Pensiunan terdepan 4. Strengthening branding as a leading and trusted pension-
dan terpercaya focused bank
5. Target live NCBS di tahun 2025 5. Target for the go-live of the New Core Banking System
(NCBS) in 2025
Direktur Compliance & Human Resource Director of Compliance & Human Resource
1. Tercapainya target Laba, Kredit, CASA, NPL dan Rasio 1. Achieved the targeted levels of Profit, Loans, CASA, NPL,
Financial sesuai target and Financial Ratios in line with the established targets.
2. Mempertahankan hasil pemeringkat penerapan tata 2. Maintaining the corporate governance rating through the
kelola melalui CGPI dengan predikat Most Trusted dengan CGPI with the predicate “Most Trusted,” with an increase in
peningkatan nilai di atas rata-rata kenaikan nilai peserta CGPI score above the average increase of CGPI participants.
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3. Menjalankan fungsi pengawasan dan control Distribution 3. Performing distribution supervision and control functions,
yang dibuktikan dengan adanya Zero Fraud as evidenced by zero fraud.
4. Dashboard Internal Control Kantor Cabang min. 80% 4. Achieved a minimum of 80% (out of 100%) for the Branch
dari 100% Internal Control Dashboard.
5. Meningkatkan employee productivity 5. Improving employee productivity.
6. Pelaksanaan annual Review atas 3 sertifikasi ISO 9001, 6. Conduct the annual review of three ISO certifications: ISO
37001, dan 37301 9001, ISO 37001, and ISO 37301
Direktur IT & Digital Director of IT & Digital
1. Tercapainya target Laba, Kredit, CASA, NPL dan Rasio 1. Achieved the targeted levels of Profit, Loans, CASA, NPL,
Financial sesuai target and Financial Ratios in line with the established targets.
2. Penguatan maturity infrastruktur security Bank 2. Strengthened the maturity of the Bank’s security
infrastructure.
3. Zero Security Breach tercermin dari risk score index sesuai 3. Zero security breaches, as reflected in the risk score index in
report Security Operation Center accordance with the Security Operation Center report.
4. Terlaksananya Project dan CR sesuai dengan inisiatif yang 4. Implemented projects and Change Requests (CR) in line
tercantum dalam laporan RPTI with the initiatives set out in the RPTI report.
5. Terlaksananya Laporan-laporan Tahunan IT kepada 5. Completed the submission of annual IT reports to the
Regulator regulator.
6. Pemenuhan minimum IT Requrements 6. Fulfilled minimum IT requirements.
7. Target live NCBS di tahun 2025 7. Target for the go-live of the New Core Banking System
(NCBS) in 2025.
8. Peningkatan produktivitas dan layanan pencairan Kredit 8. Improved productivity and loan disbursement services
Direktur Keuangan & Risk Director of Finance & Risk
1. Tercapainya target Laba, Kredit, CASA, NPL dan Rasio 1. Achieved the targeted levels of Profit, Loans, CASA, NPL,
Financial sesuai target and Financial Ratios in line with the established targets.
2. Opini atas laporan keuangan audit 2025 wajar tanpa 2. Obtained an unmodified audit opinion on the 2025 financial
modifikasian statements.
3. Tersedianya profil risiko dengan peringkat risiko minimum 3. Maintained a risk profile with a minimum rating of low to
low to moderate sesuai dengan hasil IRC Mandiri Group moderate in accordance with the IRC of the Mandiri Group.
4. Menjalankan fungsi pengawasan dan control Distribution 4. Performing distribution supervision and control functions,
yang dibuktikan dengan adanya Zero Fraud as evidenced by zero fraud.
5. Melakukan inisiatif continous improvement 5. Undertook continuous improvement initiatives.
6. Target live NCBS di tahun 2025 6. Target for the go-live of the New Core Banking System
(NCBS) in 2025
Direktur Bisnis Director of Business
1. Tercapainya target Laba, Kredit, CASA, NPL dan Rasio 1. Achieved the targeted levels of Profit, Loans, CASA, NPL,
Financial sesuai target and Financial Ratios in line with the established targets.
2. Meningkatkan market share pensiunan ASN dan TNI/ 2. Increasing the market share in the pension segment of Civil
POLRI sesuai target Servants (ASN) and the Indonesian National Armed Forces/
Police (TNI/POLRI) in accordance with the targets.
3. Meningkatkan akuisisi payroll yang terdiri dari DPK retail 3. Increasing payroll acquisition comprising retail third-party
dan Penambahan PKS dengan intansi funds (DPK) and additional cooperation agreements (PKS)
with institutions.
4. Menjalankan fungsi pengawasan dan control Distribution 4. Performing distribution supervision and control functions,
yang dibuktikan dengan adanya Zero Fraud as evidenced by zero fraud.
5. Implementasi kajian Ekosistem Pensiun sebagai own game 5. Implementing the Pension Ecosystem study as the Bank
Bank Mandiri Taspen Mandiri Taspen’s own game
Direktur Funding (Retail & Network) Director of Funding (Retail & Network)
1. Tercapainya target Laba, Kredit, CASA, NPL dan Rasio 1. Achieved the targeted levels of Profit, Loans, CASA, NPL,
Financial sesuai target and Financial Ratios in line with the established targets.
550 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
2. Meningkatkan market share pensiunan ASN dan TNI/ 2. Increasing the market share in the pension segment of Civil
POLRI sesuai target Servants (ASN) and the Indonesian National Armed Forces/
Police (TNI/POLRI) in accordance with the targets.
3. Menjalankan fungsi pengawasan dan control Distribution 3. Performing distribution supervision and control functions,
yang dibuktikan dengan adanya Zero Fraud as evidenced by zero fraud.
4. Peningkatan produktivitas dan layanan pencairan Kredit 4. Improved productivity and loan disbursement services
Direktur Transformasi dan Pengembangan Usaha Director of Business Transformation and Development
1. Tercapainya target Laba, Kredit, CASA, NPL dan Rasio 1. Achieved the targeted levels of Profit, Loans, CASA, NPL,
Financial sesuai target and Financial Ratios in line with the established targets.
2. Meningkatkan market share pensiunan ASN dan TNI/ 2. Increasing the market share in the pension segment of Civil
POLRI sesuai target Servants (ASN) and the Indonesian National Armed Forces/
Police (TNI/POLRI) in accordance with the targets.
3. Mendorong peningkatan customer lifetime value dengan 3. Drove an increase in customer lifetime value through
penguatan sinergi Grup Usaha strengthened synergy within the business group.
4. Meningkatkan awareness service & culture di jaringan 4. Increasing service and culture awareness across the branch
kantor network.
5. Pemenuhan BCM Assurance 5. Fulfilled Business Continuity Management (BCM) assurance
requirements.
6. Target live NCBS di tahun 2025 6. Target for the go-live of the New Core Banking System
(NCBS) in 2025
PIHAK YANG MELAKUKAN PENILAIAN KINERJA PARTIES CONDUCTING THE PERFORMANCE
ASSESSMENT
Penilaian kinerja terhadap pelaksanaan tugas Direksi secara The performance assessment of the Board of Directors
kolektif kolegial dilaksanakan dalam forum RUPS oleh in carrying out its duties collectively and collegially was
Pemegang Saham, namun sebelum disampaikan ke RUPS conducted at the General Meeting of Shareholders (GMS) by the
akan ditelaah dan dievaluasi oleh Dewan Komisaris, sedangkan Shareholders. Prior to submission to the GMS, the assessment
assessment masing-masing Direksi dengan berdasarkan KPI was reviewed and evaluated by the Board of Commissioners.
masing-masing yang dinilai per semester atau setiap tahun Meanwhile, the assessment of each individual member of the
oleh Dewan Komisaris. Board of Directors, based on their respective Key Performance
Indicators (KPIs), was conducted semi-annually or annually by
the Board of Commissioners.
HASIL PENILAIAN KINERJA DIREKSI RESULTS OF THE BOARD OF DIRECTORS PERFORMANCE
ASSESSMENT
Pelaksanaan RUPS untuk pertanggungjawaban laporan tahunan The GMS was convened for the accountability of the 2024
2024. Hasil penilaian pemegang saham menunjukkan bahwa annual report. The results of the Shareholders’ assessment
pemegang saham telah menerima laporan tahunan perusahaan showed that the Shareholders accepted the Company’s annual
tahun buku 2024 mengenai keadaan jalannya perusahaan dan report for the 2024 financial year regarding the condition
hasil yang telah dicapai, selanjutnya menyatakan memberikan of the Company’s operations and the results achieved, and
pembebasan sepenuhnya pertanggungjawaban (aquit et subsequently granted full release and discharge (acquit et de
decharge) Direksi Bank untuk operasional Bank selama tahun charge) to the Board of Directors for the Bank’s operations
2024 pembebasan pertanggungjawaban (aquit et decharge) during 2024. The release and discharge (acquit et de charge)
juga diberikan kepada Direksi yang sudah tidak menjabat lagi were also granted to members of the Board of Directors who
sebelum berakhir tahun Buku 2024. had ceased to serve prior to the end of the 2024 financial year.
Penilaian KPI individu oleh Dewan Komisaris menunjukkan The individual KPI assessment conducted by the Board of
bahwa tiap-tiap Direksi telah melaksanakan tugas dan Commissioners showed that each member of the Board of
tanggung jawabnya dengan sangat baik. Hasil penilaian kinerja Directors had carried out their duties and responsibilities very
Direksi berdasarkan KPI yang telah disepakati sebelumnya akan well. The results of the performance assessment of the Board
menjadi bahan pertimbangan dalam pelaksanaan remunerasi of Directors based on the previously agreed KPIs served as
dan nominasi terhadap masing-masing Direksi selanjutnya. consideration for the implementation of remuneration and
nomination for each member of the Board of Directors going
forward.
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Penilaian Kinerja Dewan Komisaris Performance Assessment the Board of Commissioners
Penilaian kinerja Dewan Komisaris dilakukan oleh Pemegang The performance assessment of the Board of Commissioners
Saham dalam RUPS Tahunan pada saat penyampaian Laporan collegial and individual was carried out by the Shareholders
tugas pengawasan Dewan Komisaris tersebut kepada RUPS at the Annual GMS at the time the Board of Commissioners’
dalam Laporan tahunan Bank, berdasarkan laporan tersebut RUPS supervisory duties report was submitted to the GMS in the
menyatakan serta memberikan pembebasan sepenuhnya (acquit Bank’s Annual Report in the Fiscal Year ending at the end of
et de charge) kepada Dewan Komisaris atas tindakan pengawasan the year. The performance of the Board of Commissioners
yang dilakukan dalam Tahun Buku yang berakhir pada akhir tahun. was reflected in the realization of the Work Program/Annual
Kinerja Dewan Komisaris tercermin dari pencapaian realisasi Work Plan of the Board of Commissioners, which had all
Program Kerja/Rencana Kerja Tahunan Dewan Komisaris yang been achieved. In addition, the results of the evaluation of the
seluruhnya telah tercapai. Di samping itu, hasil evaluasi terhadap overall performance of the Board of Commissioners and the
kinerja Dewan Komisaris secara keseluruhan dan kinerja masing- performance of each member of the Board of Commissioners
masing anggota Dewan Komisaris secara individu merupakan individually became an integral part of the compensation/
bagian tak terpisahkan dalam skema kompensasi/pemberian incentive scheme for the Board of Commissioners and a basis
insentif bagi Dewan Komisaris dan dasar pertimbangan bagi for consideration for shareholders to dismiss and/or reappoint
pemegang saham untuk memberhentikan dan/atau menunjuk the Board of Commissioners concerned.
kembali Dewan Komisaris yang bersangkutan.
Dalam melaksanakan penilaian atas kinerja Dewan Komisaris, In assessing the performance of the Board of Commissioners, Bank
Bank Mandiri Taspen telah mengacu pada beberapa ketentuan Mandiri Taspen referred to several provisions such as Law No. 40
seperti Undang-Undang No. 40 Tahun 2007 tentang Perseroan of 2007 concerning Limited Liability Companies. As a medium
Terbatas. Sebagai media penilaian kinerja Dewan Komisaris, for evaluating the performance of the Board of Commissioners,
dilakukan self assessment atas kinerja fungsi pengawasan a selfassessment was carried out on the performance of the
Dewan Komisaris dan Komite di bawah Dewan komisaris supervisory function of the Board of Commissioners and Committees
yang disampaikan dalam suatu laporan Dewan Komisaris under the Board of Commissioners which was submitted in a Board
yang dibuat setiap semester untuk dilaporkan kepada Otoritas of Commissioners report which was made every semester to be
Jasa keuangan. Sedangkan penilaian kinerja Dewan Komisaris reported to the Financial Services Authority. Meanwhile, the annual
tahunan dilaksanakan setiap tahun sekali dalam forum RUPS performance assessment of the Board of Commissioners was carried
untuk melaporkan fungsi pengawasan yang telah dilakukan. out every year in the GMS forum to report the supervisory function
Pengukuran kinerja Dewan Komisaris merupakan hasil kerja that had been carried out. The performance measurement of the
kolegial dari seluruh Dewan komisaris yang tercermin dalam Board of Commissioners is the collective work of the entire Board of
satu kesatuan pada realisasi Rencana Kerja dan Anggaran Commissioners, reflected as a unified result in the annual realization
Perusahaan (RKAP) secara tahunan. of the Corporate Work and Budget Plan (RKAP).
PROSEDUR PELAKSANAAN PENILAIAN KINERJA DEWAN PROCEDURES FOR PERFORMANCE ASSESSMENT BOARD
KOMISARIS OF COMMISSIONERS
Prosedur penilaian kinerja Dewan Komisaris yang dilaksanakan The collegial and individual performance assessment
oleh Pemegang Saham melalui RUPS adalah sebagai berikut: procedures for the Board of Commissioners carried out by
Shareholders through the GMS are as follows:
1. Dewan Komisaris wajib menyampaikan laporan kinerja 1. The Board of Commissioners shall submit a performance
Dewan Komisaris dan Anggota Dewan Komisaris untuk report of the Board of Commissioners and Members
dievaluasi oleh Pemegang Saham dalam RUPS. of the Board of Commissioners to be evaluated by the
Shareholders in the GMS.
2. Kinerja Dewan Komisaris ditentukan berdasarkan tugas 2. The performance of the Board of Commissioners shall
kewajiban yang tercantum dalam peraturan perundang- be determined based on the duties of obligations stated
undangan yang berlaku dan Anggaran Dasar maupun in the prevailing laws and regulations and the Articles of
amanat Pemegang Saham. Association and mandate of the Shareholders.
3. Hasil evaluasi kinerja masing-masing Anggota Dewan 3. The results of performance evaluation of each Member
Komisaris secara individual merupakan salah satu of the Board of Commissioners individually is one of the
dasar pertimbangan bagi Pemegang Saham untuk basis of consideration for shareholders to dismiss and/
memberhentikan dan/atau menunjuk kembali Anggota or re-appoint members of the board of commissioners
Dewan Komisaris yang bersangkutan. concerned.
4. Hasil evaluasi kinerja tersebut merupakan sarana penilaian 4. The results of the performance evaluation are a means of
serta peningkatan efektivitas Dewan Komisaris. assessment and improvement of the effectiveness of the
Board of Commissioners.
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KRITERIA PENILAIAN KINERJA DEWAN KOMISARIS BOARD OF COMMISSIONERS’ PERFORMANCE ASSESSMENT
CRITERIA
Kriteria evaluasi yang digunakan untuk menilai kinerja Dewan The evaluation criteria used to assess the performance of
Komisaris dan individu Anggota Dewan Komisaris adalah the Board of Commissioners and individual members of the
pelaksanaan fungsi Dewan Komisaris dalam melakukan Board of Commissioners are the execution of the Board of
pengawasan dan memberikan nasihat kepada Direksi demi Commissioners’ functions in overseeing and providing advice
kepentingan Bank dan Pemegang Saham khususnya serta to the Board of Directors for the benefit of the Bank and
pihak yang berkepentingan pada umumnya. Shareholders, in particular, and stakeholders in general.
Penilaian tersebut dilaksanakan secara tahunan dengan kriteria The assessment was conducted annually with the following
evaluasi sebagai berikut: evaluation criteria:
1. Efektivitas pelaksanaan fungsi pengawasan dan pemberian 1. Effectiveness in performing the supervisory function and
nasihat kepada Direksi sesuai dengan Anggaran Dasar providing advice to the Board of Directors in accordance
Perseroan dan ketentuan yang berlaku. with the Company’s Articles of Association and applicable
regulations.
2. Tingkat kepatuhan Dewan Komisaris terhadap peraturan 2. Level of compliance of the Board of Commissioners with
perundang-undangan, kebijakan internal, dan prinsip- prevailing laws and regulations, internal policies, and
prinsip tata kelola perusahaan yang baik. principles of good corporate governance.
3. Peran Dewan Komisaris dalam memastikan keberlanjutan 3. Role of the Board of Commissioners in ensuring business
usaha, manajemen risiko yang efektif, serta terjaganya sustainability, effective risk management, and the
tingkat kesehatan Bank. maintenance of the Bank’s soundness level.
4. Tingkat kehadiran dan kontribusi aktif dalam Rapat Dewan 4. Level of attendance and active contribution in Board of
Komisaris, Rapat Komite Dewan Komisaris, serta Rapat Commissioners meetings, Board Committee meetings, and
Dewan Komisaris bersama Direksi. joint meetings between the Board of Commissioners and
the Board of Directors.
5. Peran dan kontribusi dalam pelaksanaan tugas Komite di 5. Role and contribution in carrying out the duties of
bawah Dewan Komisaris, termasuk Komite Audit, Komite committees under the Board of Commissioners, including
Pemantau Risiko, dan Komite Remunerasi dan Nominasi. the Audit Committee, Risk Monitoring Committee, and
Remuneration and Nomination Committee.
6. Partisipasi Dewan Komisaris dalam penugasan tertentu 6. Participation of the Board of Commissioners in specific
yang diberikan oleh Pemegang Saham atau yang diperlukan assignments mandated by the Shareholders or required to
untuk mendukung kepentingan Perseroan. support the interests of the Company.
7. Penerapan prinsip independensi, objektivitas, integritas, 7. Application of the principles of independence, objectivity,
serta profesionalisme dalam pengambilan keputusan. integrity, and professionalism in decision-making.
8. Efektivitas pengawasan terhadap pelaksanaan Rencana 8. Effectiveness of oversight over the implementation of the
Bisnis Bank (RBB) dan Rencana Kerja dan Anggaran Bank Business Plan (RBB) and the Corporate Work Plan
Perusahaan (RKAP). and Budget (RKAP).
PIHAK YANG MELAKUKAN ASSESSMENT PARTIES CONDUCTING THE ASSESSMENT
Pihak yang melakukan penilaian terhadap kinerja Dewan The party that evaluates the performance of the Board of
Komisaris adalah Pemegang Saham melalui RUPS berdasarkan Commissioners is the Shareholders through the GMS based
kewajiban yang tercantum dalam Perundang-undangan yang on the obligations contained in the applicable legislation and
berlaku dan Anggaran Dasar maupun amanat Pemegang the Articles of Association as well as the mandate of the
Saham. Dewan Komisaris akan mempertanggungjawabkan Shareholders. The Board of Commissioners will be responsible
kinerja mereka pada periode 2025 dalam RUPS yang for their performance in the 2025 period at the GMS to be held
diselenggarakan pada tahun 2026. in 2026.
HASIL PENILAIAN KINERJA DEWAN KOMISARIS BOARD OF COMMISSIONERS ‘ PERFORMANCE
ASSESSMENT RESULTS
Penilaian kinerja Dewan Komisaris dilakukan oleh Pemegang The performance evaluation of the Board of Commissioners
Saham melalui Rapat Umum Pemegang Saham (RUPS) Tahunan was conducted by the Shareholders through the Annual
berdasarkan penyampaian Laporan Tugas Pengawasan Dewan General Meeting of Shareholders (AGMS) based on the
Komisaris dalam Laporan Tahunan Bank. Berdasarkan laporan submission of the Board of Commissioners’ Supervisory Report
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tersebut, RUPS memberikan persetujuan serta pembebasan in the Bank’s Annual Report. Based on such report, the AGMS
dan pelunasan tanggung jawab sepenuhnya (acquit et de granted approval as well as full release and discharge (acquit et
charge) kepada Dewan Komisaris atas pelaksanaan tugas de charge) to the Board of Commissioners for the performance
pengawasan selama Tahun Buku 2025. of its supervisory duties during the 2025 Financial Year.
Di samping itu, hasil evaluasi terhadap kinerja Dewan Komisaris In addition, the results of the evaluation of the Board of
secara keseluruhan dan kinerja masing-masing anggota Dewan Commissioners’ overall performance and the performance of
Komisaris secara individu merupakan bagian tak terpisahkan each member of the Board of Commissioners individually are
dalam skema kompensasi/pemberian insentif bagi Dewan an integral part of the compensation/incentive scheme for
Komisaris dan dasar pertimbangan bagi pemegang saham the Board of Commissioners and are a basis for shareholders
untuk memberhentikan dan/atau menunjuk kembali Dewan to dismiss and/ or reappoint the Board of Commissioners
Komisaris yang bersangkutan. concerned.
Penilaian Kinerja Komite di Bawah Performance Assessment of Committees Under
Dewan Komisaris dan Dasar Penilaiannya the Board of Commissioners and the Basis of
Their Rating
Dalam rangka meningkatkan peran Dewan Komisaris dalam In order to improve the role of the Board of Commissioners
menjalankan fungsi pengawasan, Dewan Komisaris telah in carrying out its supervisory function, the Board of
membentuk 3 (tiga) komite yaitu: Commissioners formed 3 (three) committees, namely:
1. Komite Audit 1. Audit Committee
2. Komite Remunerasi dan Nominasi 2. Remuneration and Nomination Committee
3. Komite Pemantau Risiko 3. Risk Monitoring Committee
Dewan Komisaris secara periodik (tahunan) melakukan The Board of Commissioners periodically (annually) evaluates
penilaian atas efektivitas kinerja komite-komite di bawah the effectiveness of the performance of the committees under
Dewan Komisaris. Masing-masing komite dinilai berdasarkan the Board of Commissioners. Each committee is assessed
rencana kerja serta Piagam dari masing-masing Komite based on the work plan and charter of each committee with
dengan indikator penilaian mencakup jumlah pelaksanaan assessment indicators including the number of meetings held,
rapat, kehadiran rapat, materi-materi yang dibahas dalam meeting attendance, materials discussed at meetings, visits
rapat, kunjungan ke kantor wilayah serta penugasan lainnya to regional offices and other assignments by the Board of
oleh Dewan Komisaris. Dewan Komisaris menilai bahwa Commissioners. The Board of Commissioners considers that
selama tahun 2025 komite-komite telah menjalankan tugas during 2025 the committees have carried out their duties and
dan tanggung jawabnya dengan baik dan telah sesuai dengan responsibilities properly and are in accordance with applicable
ketentuan yang berlaku. regulations.
Komite Audit memiliki tugas dan tanggung jawab melakukan The Audit Committee has the duties and responsibilities of
pengawasan atas hal-hal yang terkait dengan informasi supervising matters related to financial information, internal
keuangan, sistem pengendalian internal (internal control control systems, effectiveness of audits by external and internal
system), efektivitas pemeriksaan oleh auditor eksternal dan auditors, effectiveness of risk management implementation and
internal, efektivitas pelaksanaan manajemen risiko serta compliance with applicable laws and regulations. During 2025,
kepatuhan terhadap peraturan perundang-undangan yang the Audit Committee has carried out the following activities:
berlaku. Selama tahun 2025, Komite Audit telah melaksanakan
beberapa kegiatan sebagai berikut:
1. Komite Audit telah menyelenggarakan 13 (tiga belas) rapat 1. The Audit Committee held 13 (thirteen) meetings to review
untuk menelaah laporan keuangan, mengevaluasi audit financial statements, evaluate internal and external audits,
internal dan eksternal, menilai efektivitas pengendalian assess the effectiveness of internal controls, monitor
internal, memantau tindak lanjut temuan audit dan follow-ups on audit findings and regulatory examinations,
pemeriksaan regulator, mengawasi pengaduan nasabah oversee customer complaints and legal cases, and ensure
dan kasus hukum, serta memastikan kepatuhan terhadap compliance with prevailing laws and regulations.
peraturan perundang-undangan.
2. Komite Audit memberikan arahan dan rekomendasi kepada 2. The Audit Committee provided guidance and
Dewan Komisaris guna meningkatkan kualitas tata kelola recommendations to the Board of Commissioners to
perusahaan, memperkuat pengendalian internal, dan enhance the quality of corporate governance, strengthen
mengoptimalkan efektivitas fungsi pengawasan. internal controls, and optimize the effectiveness of the
supervisory function.
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3. Komite Audit mengevaluasi kinerja dan independensi 3. The Audit Committee evaluated the performance and
Kantor Akuntan Publik serta memberikan rekomendasi independence of the Public Accounting Firm and provided
kepada Dewan Komisaris untuk diajukan kepada RUPS. recommendations to the Board of Commissioners for
submission to the General Meeting of Shareholders (GMS).
Komite Remunerasi dan Nominasi memiliki tugas dan tanggung The Remuneration and Nomination Committee had the duties
jawab membantu Dewan Komisaris dalam melaksanakan fungsi and responsibilities to assist the Board of Commissioners in
dan tugasnya di bidang yang berkaitan dengan nominasi dan carrying out its functions and responsibilities in matters related
remunerasi terhadap anggota Direksi dan Dewan Komisaris. to the nomination and remuneration of members of the Board
Selama tahun 2025, Komite Remunerasi dan Nominasi telah of Directors and the Board of Commissioners. During 2025,
melaksanakan rapat sebanyak 7 (tujuh) kali dengan membahas the Remuneration and Nomination Committee held 7 (seven)
antara lain: meetings, discussing among others:
1. Penelaahan dan pemberian rekomendasi atas usulan 1. Review and recommendation on the proposed changes to
perubahan struktur organisasi satu tingkat di bawah the organizational structure one level below the Board of
Direksi; Directors;
2. Penelaahan dan pemberian rekomendasi terkait remunerasi 2. Review and recommendation regarding remuneration for the
bagi Direksi dan Dewan Komisaris, termasuk gaji atau Board of Directors and the Board of Commissioners, including
honorarium, tantiem, serta fasilitas dan tunjangan lainnya salaries or honoraria, tantiem, as well as other facilities and
sesuai dengan ketentuan yang berlaku; benefits in accordance with prevailing regulations;
3. Penelaahan dan pemberian rekomendasi atas usulan 3. Review and recommendation on the proposed candidates
calon anggota Dewan Komisaris dan Direksi Bank Mandiri for members of the Board of Commissioners and the Board
Taspen. of Directors of Bank Mandiri Taspen.
Komite Pemantau Risiko memiliki tugas dan tanggung jawab The Risk Monitoring Committee has duties and responsibilities
dalam melakukan pengawasan atas penerapan manajemen in supervising the implementation of the Company’s risk
risiko Perseroan tetap memenuhi unsur-unsur kecukupan management and continues to fulfill the elements of adequate
prosedur dan metodologi pengelolaan risiko, sehingga kegiatan risk management procedures and methodologies, so that
usaha Bank tetap dapat terkendali pada batas/limit yang dapat the Bank’s business activities can remain controlled within
diterima dan menguntungkan. Selama tahun 2025, Komite acceptable and profitable limits. In 2025, the Risk Monitoring
Pemantau Risiko telah melaksanakan rapat sebanyak 12 (dua Committee held 12 (twelve) meetings, discussing:
belas) kali dengan membahas:
1. Evaluasi implementasi pengelolaan 8 (delapan) jenis risiko 1. Evaluation of the implementation of the management of the
yang dihadapi Bank. eight (8) types of risks faced by the Bank.
2. Evaluasi kepatuhan Bank terhadap peraturan perundang- 2. Evaluation of the Bank’s compliance with applicable laws
undangan yang berlaku, termasuk penerapan Program Anti and regulations, including the implementation of the Anti-
Pencucian Uang dan Pencegahan Pendanaan Terorisme Money Laundering and Counter-Terrorism Financing (AML/
(APU PPT). CTF) Program.
3. Pemberian arahan dan rekomendasi kepada Dewan 3. Provision of directions and recommendations to the Board
Komisaris dalam rangka memperkuat penerapan of Commissioners in order to strengthen the implementation
manajemen risiko dan kepatuhan Bank. of the Bank’s risk management and compliance.
Mekanisme Pemberhentian dan Pengunduran Mechanism of Termination and Return of the
Diri Dewan Komisaris Board of Commissioners
Sesuai ketentuan Anggaran Dasar Pasal 15 Ayat 8, anggota Following the Articles of Association Article 15 Paragraph 8, a
Dewan Komisaris berhak mengundurkan diri dari jabatannya member of the Board of Commissioners has the right to resign
dengan memberitahukan secara tertulis kepada perusahaan from his position by giving written notification to the company
paling kurang 30 (tiga puluh) hari sebelum tanggal pengunduran at least 30 (thirty) days before his resignation. Furthermore,
dirinya. Selanjutnya dalam jangka 90 (sembilan puluh) hari within 90 (ninety) days after the vacancy occurs, a GMS must
sejak terjadinya lowongan harus diselenggarakan RUPS untuk be held to fill it with due observance of the laws and regulations
mengisinya dengan memperhatikan peraturan perundang- and the Articles of Association.
undangan dan Anggaran Dasar.
Pengunduran diri dapat disampaikan kurang dari 30 (tiga The resignation can be submitted by less than 30 (thirty) days if
puluh) dalam hal terdapat penugasan yang bersangkutan oleh there is a relevant assignment by the competent government or
pemerintah yang berwenang atau pemegang saham mayoritas the majority shareholder of the Company’s Shareholders.
dari Pemegang Saham Perseroan.
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Jabatan anggota Dewan Komisaris berakhir apabila: The position of a member of the Board of Commissioners ends
when:
1. Kehilangan kewarganegaraan Indonesia. 1. Loss of Indonesian citizenship.
2. Mengundurkan diri. 2. Resigned.
3. Tidak lagi memenuhi persyaratan perundang-undangan 3. No longer fulfills the requirements of applicable laws and
yang berlaku. regulations.
4. Meninggal dunia. 4. Passed away.
5. Diberhentikan berdasarkan keputusan RUPS. 5. Dismissed based on the decision of the GMS.
Dalam hal terdapat penambahan anggota Dewan Komisaris, In the event that there is an additional member of the Board
maka masa jabatan anggota Dewan Komisaris tersebut akan of Commissioners, the term of office of the member of the
berakhir bersamaan dengan berakhirnya jabatan anggota Board of Commissioners will end simultaneously with the end
Dewan Komisaris lainnya yang telah ada, kecuali Rapat Umum of the position of the other existing members of the Board of
Pemegang Saham menentukan lain. Commissioners, unless the General Meeting of Shareholders
determines otherwise.
Nominasi dan Remunerasi Dewan Komisaris Nomination and Remuneration of the Board
dan Direksi of Commissioners and Board of Directors
Prosedur Nominasi Dewan Komisaris Board of Commissioners and Board of Directors
dan Direksi Nomination Procedures
Kebijakan Nominasi Dewan Komisaris dan Direksi pada The Nomination Policy for the Board of Commissioners and
ketentuan internal mengacu pada Anggaran Dasar Bank Directors in internal regulations refers to the Articles of
Mandiri Taspen, Standar Prosedur Tata Kelola Perusahaan dan Association of Bank Mandiri Taspen, Standard Corporate
Piagam Komite Remunerasi dan Nominasi. Governance procedures and the Remuneration and Nomination
Committee Charter.
Prosedur Penetapan Talent Pool Direksi dan Komisaris Procedure for the Establishment of the Talent Pool for the
Board of Directors and Board of Commissioners
Pejabat satu level di bawah Direksi memiliki hak yang sama untuk Officials one level below the Board of Directors had equal rights
dinominasikan menjadi Direksi atau anggota Dewan Komisaris. to be nominated as members of the Board of Directors or the
Bank telah memiliki pedoman untuk menjaring kandidat yang Board of Commissioners. The Bank had established guidelines
potensial yang dilaksanakan oleh Komite Remunerasi dan to identify potential candidates, which were implemented
Nominasi di bawah Dewan Komisaris menjadi data talent pool. by the Remuneration and Nomination Committee under the
Komite Remunerasi dan Nominasi akan mengidentifikasi calon Board of Commissioners to form a talent pool database. The
yang memenuhi kriteria dengan mengidentifikasi calon-calon Remuneration and Nomination Committee identified candidates
Direksi baik dari dalam maupun dari luar dan calon komisaris who met the criteria by assessing prospective members of the
yang memenuhi syarat untuk diajukan atau diangkat menjadi Board of Directors, both from internal and external sources, as
Direktur, Komisaris atas dasar Saran dari Komite Remunerasi well as prospective Commissioners who met the requirements
dan Nominasi menyampaikan usulan calon kepada Pemegang to be proposed or appointed as Directors or Commissioners.
Saham. Dewan Komisaris meninjau secara berkala pelaporan Based on the recommendations of the Remuneration and
pelaksanaan rencana pengembangan dan suksesi. Nomination Committee, proposals of candidates were
submitted to the Shareholders. The Board of Commissioners
periodically reviewed reports on the implementation of
development and succession plans.
Calon Dewan Komisaris dan Direksi yang dinominasikan harus The nominated candidates for the Board of Commissioners and
memenuhi persyaratan yang ditentukan dalam anggaran dasar the Board of Directors had to meet the requirements specified
Bank dan peraturan perundangan-undangan yang berlaku in the Bank’s articles of association and the prevailing laws and
dengan melakukan seleksi sesuai dengan yang dipersyaratkan regulations by conducting a selection in accordance with those
oleh peraturan tersebut. required by these regulations.
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Prosedur nominasi Dewan Komisaris dan Direksi dilakukan The nomination procedure for the Board of Commissioners and
sebagai berikut: the Board of Directors was carried out as follows:
1. Komite Remunerasi dan Nominasi mengidentifikasi calon 1. The Remuneration and Nomination Committee identified
yang memenuhi kriteria; candidates who meet the criteria and considering the
Bank’s strategy;
2. Dewan Komisaris atas dasar saran dari Komite Remunerasi 2. The Board of Commissioners on the basis of advice from
dan Nominasi menyampaikan usulan calon kepada the Remuneration and Nomination Committee submited
Pemegang Saham; candidate proposals to Shareholders;
3. Pelaksanaan seleksi dilaksanakan sebelum masa jabatan 3. The selection was carried out before the end of the term of
berakhir atau diminta Dewan Komisaris; office or requested by the Board of Commissioners;
4. Calon yang direkomendasikan oleh Komite Remunerasi 4. Candidates recommended by the Remuneration &
dan Nominasi kepada Dewan Komisaris setelah ditelaah Nomination Committee to the Board of Commissioners
kemudian diusulkan kepada pemegang saham untuk after being reviewed were then proposed to shareholders
diangkat atau ditetapkan dalam RUPS. to be appointed or appointed in the GMS.
Prosedur Penetapan Remunerasi Remuneration Determination Procedure
Penetapan remunerasi Dewan Komisaris dan Direksi dilakukan The remuneration of the Board of Commissioners and the
dengan tata cara sebagai berikut: Board of Directors was determined in the following manner:
1. Komite Remunerasi dan Nominasi melakukan kajian 1. The Remuneration and Nomination Committee reviewed the
remunerasi bagi anggota Dewan Komisaris dan Direksi. remuneration for members of the Board of Commissioners
and the Board of Directors.
2. Komite Remunerasi dan Nominasi melakukan koordinasi 2. The Remuneration and Nomination Committee coordinated
dengan Direktur dan Pejabat yang membidangi Human with the Director and Officer in charge of Human Capital
Capital serta unit kerja terkait dalam rangka menyusun and related work units in order to prepare the Remuneration
usulan Remunerasi. proposal.
3. Dalam menetapkan kebijakan remunerasi paling kurang 3. In setting the remuneration policy, at least pay attention to:
memperhatikan:
a. Kinerja keuangan dan pemenuhan cadangan; a. Financial performance and reserve fulfillment;
b. Prestasi kerja individual; b. Individual work performance;
c. Kewajaran dengan peer division; c. Fairness with peer division;
d. Pertimbagan sasaran dan strategi jangka panjang bank d. Consideration of the bank’s long-term goals and strategies
4. Komite Remunerasi dan Nominasi berdasarkan kajian 4. The Remuneration and Nomination Committee, based on
menyusun rekomendasi remunerasi dan kemudian the study, prepared remuneration recommendations and
disampaikan kepada Dewan Komisaris dan Direksi. then submited them to the Board of Commissioners and
the Board of Directors.
5. Dewan Komisaris menyampaikan usulan dan rekomendasi 5. The Board of Commissioners submited proposals and
atas dasar kajian Komite Remunerasi dan Nominasi kepada recommendations based on the review of the Remuneration
RUPS untuk memperoleh persetujuan. and Nomination Committee to the GMS for approval.
6. Usulan dan rekomendasi Dewan Komisaris kepada RUPS 6. The proposals and recommendations of the Board of
dapat berupa: Commissioners to the GMS could be in the form of:
a. Persetujuan mengenai bentuk dan besaran Remunerasi; a. Approval on the form and amount of Remuneration; or
atau
b. Persetujuan untuk diberikan kewenangan kepada b. Approval to be given authority to the Board of
Dewan Komisaris dalam menetapkan bentuk dan Commissioners in determining the form and amount of
besaran remunerasi. remuneration.
Indikator Penetapan Remunerasi Dewan Indicators for Determining the Remuneration
Komisaris dan Direksi of the Board of Commissioners and Board of
Directors
Indikator penetapan remunerasi Dewan Komisaris dan Direksi The indicators for determining remuneration for the Board of
Bank Mandiri Taspen mengacu pada Peraturan Otoritas Commissioners and Board of Directors of Bank Mandiri Taspen
Jasa Keuangan Nomor 45/POJK.03/2015 tentang Penerapan referred to the OJK Regulation Number 45/POJK.03/2015
Tata Kelola dalam Pemberian Remunerasi bagi Bank Umum concerning the Implementation of Governance in Providing
serta Peraturan Peraturan Menteri Badan Usaha Milik Negara Remuneration for Commercial Banks and the Regulation of
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Republik Indonesia Nomor PER-12/MBU/11/2020 Tentang the Minister of State Owned Enterprises of the Republic of
Perubahan Kelima Atas Peraturan Menteri Badan Usaha Indonesia Number PER-12/ MBU /11/2020 Regarding the Fifth
Milik Negara Nomor PER-04/MBU/2014 Tentang Pedoman Amendment to the Regulation of the Minister of StateOwned
Penetapan Penghasilan Direksi, Dewan Komisaris, dan Dewan Enterprises Number PER-04/MBU/2014 concerning
Pengawas Badan Usaha Milik Negara yang juga diberlakukan Guidelines for Determining the Income of Directors, Board
untuk perusahaan anak BUMN. of Commissioners, and Supervisory Board of State-Owned
Enterprises which also applied to SOE subsidiaries.
Bank Mandiri Taspen telah memiliki Kebijakan Remunerasi Bank Mandiri Taspen had a Remuneration Policy revised several
yang telah beberapa kali di revisi dengan revisi terakhir tanggal times with the latest revision on March 19, 2020. The current
19 Maret 2020. Kebijakan remunerasi yang telah ditetapkan remuneration policy regulated the remuneration of the Board
saat ini mengatur terkait remunerasi Dewan Komisaris, Direksi of Commissioners, Directors and employees at certain levels to
dan juga pegawai di level tertentu untuk ditetapkan sebagai be determined as material risk takers. Determination of material
material risk taker. Penetapan material risk taker dilakukan risk takers was carried out using a qualitative and quantitative
dengan menggunakan pendekatan kualittatif dan kuantitatif. approach.
Dalam penetapan remunerasi karyawan, Pejabat Eksekutif, In determining the remuneration of employees, Executive Officers,
Direksi dan Dewan Komisaris, Komite Remunerasi Directors and Board of Commissioners, the Remuneration and
mempertimbangkan beberapa hal, antara lain: Nomination Committee considers several things, including:
1. Hasil benchmarking remunerasi karyawan, pejabat 1. The results of benchmarking the remuneration of
eksekutif, aggota Direksi dan anggota Dewan Komisaris employees, executive officers, members of the Board of
dengan industri sejenis (peer group). Directors and members of the Board of Commissioners
with similar industries (peer group).
2. Kompleksitas dari operasi Bank dan kinerja jangka panjang 2. The complexity of the Bank’s operations and the Bank’s
Bank. long-term performance
3. Remunerasi terdiri dari gaji/honorarium dan benefit yang 3. Remuneration consisted of salary/honorarium and benefits
bisa distandarisasi yaitu Tunjangan Hari Raya Cuti Tahunan that could be standardized, namely Annual Leave Holiday
(THR), Rumah Dinas, Kendaraan Dinas, Fasilitas Kesehatan Allowance (THR), Official House, Official Vehicle, Health
dan Utilities serta benefit lainnya. Sedangkan remunerasi Facilities and Utilities and other benefits. Meanwhile,
yang berdasarkan kinerja adalah bonus/insentif untuk remuneration based on performance is bonuses/incentives
karyawan dan tantiem untuk Direksi dan Dewan Komisaris. for employees and bonuses for the Board of Directors and
the Board of Commissioners.
Struktur dan Jumlah Nominal/Komponen Structure and Amount of Remuneration of the
Remunerasi Dewan Komisaris dan Direksi Board of Commissioners and Board of Directors
Remunerasi Dewan Komisaris dan Direksi diberikan dengan The remuneration of the Board of Commissioners and the
memperhatikan pada ketentuan remunerasi yang berlaku, yaitu Board of Directors was given by considering the applicable
dalam bentuk: remuneration provisions, namely in the form of:
1. Remunerasi yang bersifat tetap, yaitu remunerasi yang 1. Fixed remuneration, namely remuneration that was
tidak dikaitkan dengan kinerja dan risiko, antara lain gaji/ not related to performance and risk, including salary/
honorarium, fasilitas, tunjangan perumahan, tunjangan honorarium, facilities, housing allowance, health allowance,
kesehatan, tunjangan pendidikan, tunjangan hari raya dan education allowance, holiday allowance and post-service
santunan purna jabatan. Remunerasi yang berupa Gaji/ benefits. Remuneration in the form of Salary/Honorarium,
Honorarium, Fasilitas, Tunjangan dan santunan purna Facilities, Allowances and post-service benefits was given
jabatan diberikan dalam bentuk tunai. in cash.
2. Remunerasi yang bersifat variabel, yaitu remunerasi yang 2. Variable remuneration, namely remuneration related
dikaitkan dengan kinerja dan risiko, antara lain Bonus, Tantiem/ to performance and risk, including bonuses, bonuses/
Insentif Kinerja atau bentuk lainnya yang dipersamakan performance incentives or other equivalent forms.
dengan itu. Remunerasi yang berupa Bonus, Tantiem, Insentif Remuneration in the form of Bonuses, Bonuses, Incentives
dapat diberikan dalam bentuk tunai, saham, atau instrumen could be given in the form of cash, shares, or share-based
yang berbasis saham yang diterbitkan oleh Perseroan dengan instruments issued by the Company with special provisions
ketentuan khusus untuk Dewan Komisaris diberikan dalam for the Board of Commissioners given in cash to avoid
bentuk tunai untuk menghindari unsur benturan kepentingan elements of conflict of interest in carrying out supervision.
dalam menjalankan pengawasan.
558 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Struktur penetapan remunerasi Dewan Komisaris dan Direksi The structure for determining the remuneration for the Board of
adalah sebagai berikut: Commissioners and the Board of Directors is as follows:
Tabel Struktur Remunerasi Dewan Komisaris dan Direksi
Table of Remuneration structure for the Board of Commissioners and the Board of Directors
Ketentuan
Provision
Jenis Penghasilan
No
Income Type
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Besarnya faktor jabatan
Komisaris Utama 45% dari Direktur Utama
Komisaris 90% dari Komisaris Utama Anggota Direksi 85% dari Direktur Utama
Honorarium/Gaji
1 The size of the job factor President Members of the Board of Directors 85% of
Honorarium/Salary
Commissioner 45% of President Director the President Director
Commissioner 90% of President
Commissioner
Tunjangan
Allowances
Tunjangan Hari Raya Keagamaan 1 (satu) kali honorarium 1 (satu) kali gaji
Religious Holiday Allowance 1 (one) time honorarium 1 (one) time honorarium
Tunjangan transportasi Sebesar 20% dari honorarium Tidak diberikan
Transportation Allowance 20% of the honorarium Not given
Tunjangan Cuti Tahunan Tidak diberikan Tidak diberikan
Annual Leave Allowance Not given Not given
Premi asuransi maksimal 25% dari
Premi asuransi maksimal 25% dari gaji/tahun
2 Santunan Purna Jabatan honorarium/tahun
Maximum insurance premium of 25%
Retirement Compensation Maximum insurance premium of 25%
honorarium/ year
honorarium/ year
Diberikan secara bulanan sebesar
Tunjangan Perumahan Tidak diberikan maksimal 40% dari gaji
Housing Benefit Not given Given monthly at a maximum of 40% of
salary
Dapat diberikan pakaian seragam sesuai Dapat diberikan pakaian seragam sesuai
ketentuan dan bila ada acara-acara khusus ketentuan dan bila ada acara-acara khusus
Tunjangan Pakaian Dinas yang memerlukan pakaian khusus. yang memerlukan pakaian khusus.
Service Clothing Allowance Uniforms may be provided in accordance Uniforms may be provided in accordance
with applicable regulations, as well as for with applicable regulations, as well as for
special events that require specific attire special events that require specific attire
Fasilitas
Facility
Diberikan 1(satu) kendaraan dinas yang
Diberikan dalam bentuk tunjangan
diberikan dalam bentuk sewa sesuai kriteria
Fasilitas Kendaraan Dinas transportasi sebesar 20% dari honorarium
yang telah ditetapkan
3 Service Vehicle Facilities Given in the form of a transportation
1 (one) official vehicle is given in the form of
allowance of 20% of the honorarium
rental according to predetermined criteria
Diberikan dalam bentuk asuransi Diberikan dalam bentuk asuransi
Fasilitas Kesehatan
kesehatan kesehatan
Medical Facilities
Provided in the form of health insurance Provided in the form of health insurance
Fasilitas Perkumpulan Profesi Tidak diberikan Maksimum 2 (dua) keanggotaan
Professional Association Facilities Not given Maximum 2 (two) memberships
Diberikan merujuk pada ketentuan tentang Diberikan merujuk pada ketentuan tentang
bantuan hukum bagi perusahaan BUMN bantuan hukum bagi perusahaan BUMN
sebagaimana diatur dalam Peraturan sebagaimana diatur dalam Peraturan
Fasilitas Bantuan Hukum menteri BUMN menteri BUMN
Legal Aid Facilities Given referring to the provisions regarding Given referring to the provisions regarding
legal assistance for BUMN companies legal assistance for BUMN companies
as regulated in the Minister of BUMN as regulated in the Minister of BUMN
Regulations Regulations
Fasilitas Komunikasi At Cost maksimal Rp1.000.000,- At Cost maksimal Rp1.500.000,-
Communication Facilities At Cost maximum IDR1,000,000 At Cost maximum IDR1.500.000
2025 Annual Report 559
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Corporate Governance
Struktur dan jumlah remunerasi Dewan Komisaris dan Direksi The structure and amount of remuneration for the Board of
adalah sebagai berikut: Commissioners and the Board of Directors were as follows:
Tabel Remunerasi Dewan Komisaris
Table of Board of Commissioners Remuneration
Tunjangan rutin,
THR
kesehatan, transportasi
Nama Jabatan Honorarium Holiday
Routine, Health, Tantiem
Name Position Honorarium Allowance
and Transportation
(THR)
Allowances
Komisaris Utama Independen
Junaidi Hisom** Independent President - -
Commissioner
Komisaris Independen
Boedi Armanto -
Independent Commissioner
Komisaris
Suhajar Diantoro* - -
Commissioner
Komisaris Independen
Prasetio** - -
Independent Commissioner
Komisaris Independen
Marjana*** - -
Independent Commissioner
Komisaris Independen
Suwartini** - -
Independent Commissioner
Edi Eko Komisaris - -
Cahyono*** Commissioner
Komisaris Utama
Mustaslimah**** -
President Commissioner
Hendrika Nora Komisaris -
Osloi Sinaga***** Commissioner
Keterangan / Note:
*) Dialihkan tugas dari Komisaris Independen menjadi Komisaris Non Independen yang ditetapkan berdasarkan Keputusan Sirkuler Pemegang Saham tertanggal 27 Juni
2024 dan efektif menjabat setelah lulus fit & proper oleh Otoritas Jasa Keuangan / Appointed based on the Shareholders’ Resolution dated June 27, 2023 and effective
upon passing the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
**) Telah diangkat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 4 Desember 2025 dan telah lulus Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa Keuangan /
Appointed based on the Shareholders’ Resolution dated December 4, 2025 and effective upon passing the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
***) Telah diangkat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 4 Desember 2025 dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas
Jasa Keuangan / Appointed based on the Shareholders’ Circular Decision dated December 4, 2025 and is still in the process of Fit & Proper Assessment by Otoritas Jasa
Keuangan.
****) Telah diberhentikan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 04 Desember 2025 yang diaktakan dengan Akta Notaris Nomor 25 Tanggal 18 Desember
2025 / Has been dismissed based on the Circular Decision of Shareholders dated December 4, 2025 which was notarized by Notarial Deed Number 25 dated December
18, 2025
*****) Telah diberhentikan dengan hormat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 25 September 2025 yang diaktakan dengan Akta Notaris 25 September 2025 /
Has been honorably dismissed based on the Circular Decision of Shareholders dated September 25, 2025 which was notarized by Notarial Deed of September 25, 2025.
Tabel Remunerasi Direksi
Table of Board of Directors Remuneration
Tunjangan rutin,
THR
kesehatan, transportasi
Nama Jabatan Gaji Holiday
Routine, Health, Tantiem
Name Position Salary Allowance
and Transportation
(THR)
Allowances
Direktur Utama
Panji Irawan* - -
President Director
Rudi As Wakil Direktur Utama - -
Aturridha** Vice President Director
Direktur Compliance
& Human Resource
Rio Lanasier* - -
Director of Compliance &
Human Resources
560 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Tunjangan rutin,
THR
kesehatan, transportasi
Nama Jabatan Gaji Holiday
Routine, Health, Tantiem
Name Position Salary Allowance
and Transportation
(THR)
Allowances
Henrisa Yunan Direktur IT & Digital - -
Lubis** Director of IT & Digital
Direktur Keuangan & Risk
Rima Cahyani* - -
Director of Finance & Risk
Mahrauza Direktur Bisnis - -
Purnaditya** Director of Business
Rizky Olyvia Direktur Funding - -
Nasution** Director of Funding
Direktur Transformasi dan
Noer Pengembangan Usaha - -
Fajrieansyah** Director of Transformation and
Business Development
Elmamber Petamu Direktur Utama -
Sinaga*** President Director
Maswar Direktur Business -
Purnama**** Director of Business
Direktur IT & Digital
Widi Nugroho**** -
Director of IT & Digital
Direktur Finance, Risk
Putu & Operations -
Apriyanto**** Director of Finance, Risk &
Operations
Direktur Compliance & Control
Resi Lora**** Director of Compliance & -
Control
Keterangan / Note:
*) Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan telah lulus Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa
Keuangan / Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and has passed the Fit and Proper Test conducted by Otoritas Jasa
Keuangan.
**) Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas
Jasa Keuangan / Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and is currently in the process of the Fit and Proper Test
conducted by Otoritas Jasa Keuangan.
***) Telah mengundurkan diri efektif pada tanggal 27 Juni 2025 dan telah ditetapkan dalam RUPSLB tanggal 25 September 2025 / Resigned effective June 27, 2025 and has
been resolved at the Extraordinary General Meeting of Shareholders (EGMS) held on September 25, 2025.
****) Telah diberhentikan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 04 Desember 2025 yang diaktakan dengan Akta Notaris Nomor 25 Tanggal 18 Desember
2025 / Dismissed based on the Circular Resolution of the Shareholders dated December 4, 2025, as stipulated in Notarial Deed No. 25 dated December 18, 2025.
Kebijakan Keberagaman Direksi dan Dewan Board of Directors and Board of
Komisaris Commissioners Diversity Policy
Kebijakan keberagaman komposisi Dewan Komisaris dan The policy on the diversity of the composition of the Board of
Direksi yang diterapkan oleh Bank Mandiri Taspen telah Commissioners and Directors implemented by Bank Mandiri
mengacu pada Kebijakan pengurusan perusahaan anak Taspen has referred to the policy on the management of
oleh induk serta pada Perjanjian Antar Pemegang Saham subsidiary companies by the parent as well as the Agreement
Nomor: DIR.PKS/093/2014, Nomor: JAN-18/DIR/2014, dan between Shareholders Number: DIR.PKS/093/2014, Number:
Nomor: PKS139/DIRUT/0814, tertanggal 21 Agustus 2014, JAN-18/ DIR/2014, and Number : PKS139/DIRUT/0814,
sebagaimana telah diubah dengan Perubahan atas Perjanjian dated August 21, 2014, as amended by Amendment to the
Pemegang Saham Nomor: CEO.PKS/016/2015, Nomor: JAN- Shareholder Agreement Number: CEO.PKS/016/2015, Number:
99/DIR/2015, dan Nomor: PKS.67/DIRUT/0415, tertanggal JAN-99/DIR/2015, and Number: PKS.67/DIRUT/ 0415, dated
30 April 2015. April 30, 2015.
Dalam penetapan anggota Dewan Komisaris dan Direksi, In determining the members of the Board of Commissioners
sesuai kebijakan Pemegang Saham, telah mempertimbangkan and Board of Directors, according to the Shareholders’ policy,
keberagaman komposisi menyesuaikan dengan kebutuhan have considered the diversity of the composition according to
dan kompleksitas Bank Mandiri Taspen sehingga diharapkan the needs and complexity of Bank Mandiri Taspen so that it is
2025 Annual Report 561
Page 562
Corporate Governance
Corporate Governance
dalam pengembangan Bank Mandiri Taspen maupun expected that in the development of Bank Mandiri Taspen as
dalam penyelesaian terhadap suatu permasalahan dapat well as in solving a problem can be considered from various
dipertimbangkan dari berbagai perspektif pendidikan, perspectives of education, competence and experience
kompetensi dan pengalaman yang dimiliki. possessed.
Pada periode 2025, keberagaman komposisi Direksi yang In the 2024 period, the diversity of the composition of the
tercermin dalam pendidikan, pengalaman kerja, usia dan jenis Board of Directors reflected in education, work experience, age
kelamin, dapat dilihat sebagaimana dalam tabel di bawah ini: and gender, can be seen in the table below:
Tabel Keberagaman Komposisi Direksi
Table of Diversity in the Composition of the Board of Directors
Jenis
Nama Jabatan Usia Pendidikan Pengalaman Kerja Keahlian
Kelamin
Name Position Age Education Work experience Expertise
Gender
• Sarjana Agricultural &
Resource Economics
• Master of Business
Memiliki pengalaman
Administration in Risk Treasury dan
60 tahun kerja di bidang
Direktur Utama Pria Management perbankan
Panji Irawan* 60 years perbankan
President Director Male • Bachelor of Agricultural Treasury and
old Have work
& Resource Economics Banking
experience in banking
• Master of Business
Administration in Risk
Management
Memiliki pengalaman
Wakil Direktur • Sarjana Ekonomi
53 tahun kerja di bidang
Rudi As Utama Pria • Magister Ekonomi Manajemen
53 years perbankan
Aturridha** Vice President Male • Bachelor of Economics Management
old Have work
Director • Master of Economics
experience in banking
Direktur • Sarjana Teknik Sipil
Memiliki pengalaman
Compliance & • Master Teknik Sipil
50 tahun kerja di bidang
Human Resource Pria • Bachelor of Civil
Rio Lanasier* 50 years perbankan Treasury
Director Male Engineering
old Have work
ofCompliance & • Master of Civil
experience in banking
Human Resource Engineering
• Bachelor of Science in
Engineering
• Master of Science
(Finance)
• Doctor of Science
Memiliki pengalaman
Direktur IT (Engineering Teknologi
56 tahun kerja di bidang
Henrisa Yunan & Digital Pria Management) Informasi
56 years perbankan
Lubis** Director of IT Male • Bachelor of Science in Information
old Have work
& Digital Engineering Technology
experience in banking
• Master of Science
(Finance)
• Doctor of Science
(Engineering
Management)
• Sarjana Hubungan
Internasional
Memiliki pengalaman
Direktur Keuangan • Master of Business
43 tahun kerja di bidang
& Risk Wanita innovation Keuangan
Rima Cahyani* 43 years perbankan
Director of Finance Female • Bachelor of International Finance
old Have work
& Risk Relations
experience in banking
• Master of Business
Innovation
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PT Bank Mandiri Taspen
Jenis
Nama Jabatan Usia Pendidikan Pengalaman Kerja Keahlian
Kelamin
Name Position Age Education Work experience Expertise
Gender
• Sarjana Akuntansi
Memiliki pengalaman
• Magister Manajemen Bisnis
Direktur Bisnis 55 tahun kerja di bidang
Mahrauza Pria Agribisnis Perbankan
Director of 55 years perbankan
Purnaditya** Male • Bachelor of Accounting Banking
Business old Have work
• Master of Agribusiness Business
experience in banking
Management
• Sarjana Ilmu Hubungan
Memiliki pengalaman
Internasional
37 tahun kerja di bidang
Rizky Olyvia Direktur Funding Wanita • Magister Manajemen
37 years perbankan Funding
Nasution** Director of Funding Female • Bachelor of International
old Have work
Relations
experience in banking
• Master of Management
• Sarjana Risk
Management
Direktur • Sarjana Hukum
Transformasi dan • Master of Public Policy Memiliki pengalaman
Pengembangan 42 tahun • Doktor Ilmu Administrasi kerja di bidang
Noer Usaha 42 years Pria Publik lembaga keuangan Manajemen
Fajrieansyah** Director of old Male • Bachelor of Risk Had work experience Management
Business Management in the financial
Transformation • Bachelor of Law services industry
and Development • Master of Public Policy
• Doctor of Public
Administration
Memiliki pengalaman
• Sarjana Akuntansi
53 Tahun kerja di bidang Manajemen
Elmamber Petamu Direktur Utama Pria • Magister Manajemen
53 years perbankan Accounting
Sinaga*** President Director Male • Bachelor of Accounting
old Have work and Banking
• Master of Management
experience in banking
• Sarjana Teknik
Informatika dan
Komputer
Memiliki pengalaman
• Magister Manajemen
Direktur Business 45 Tahun kerja di bidang
Maswar Pria Bisnis Manajemen
Director of 45 years perbankan
Purnama**** Male • Bachelor of Information Management
Business old Have work
Technology and
experience in banking
Computer Engineering
• Master of Business
Management
• Sarjana Teknik
Informatika
• Master Information
& Communication
Technology
• Master Commerce Memiliki pengalaman
Direktur IT (Business Information kerja di bidang IT dan Teknologi
57 Tahun
& Digital Pria System) Digital Informasi
Widi Nugroho**** 57 years
Director of IT Male • Bachelor of Information Have work Information
old
& Digital Engineering experience in IT and Technology
• Master of Information Digital field
& Communication
Technology
• Master Commerce
(Business Information
System)
• Sarjana Ekonomi
Manajemen
Direktur Finance, Memiliki pengalaman
• Master Manajemen
Risk & Operations 53 Tahun kerja di bidang
Putu Pria Agribisnis Manajemen
Director of 53 years perbankan
Apriyanto**** Male • Bachelor of Economics in Management
Finance, Risk & old Have work
Management
Operations experience in banking
• Master of Agribusiness
Management
2025 Annual Report 563
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Corporate Governance
Corporate Governance
Jenis
Nama Jabatan Usia Pendidikan Pengalaman Kerja Keahlian
Kelamin
Name Position Age Education Work experience Expertise
Gender
Direktur Memiliki pengalaman
Compliance & kerja di bidang SDM SDM dan
55 Tahun
Control Wanita Sarjana Statistika dan Keuangan Keuangan
Resi Lora**** 55 years
Director of Male Bachelor of Statistics Have work HR and
old
Compliance & experience in HR and Finance
Control Finance
Keterangan / Note:
*) Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan telah lulus Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa
Keuangan / Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and has passed the Fit and Proper Test conducted by Otoritas Jasa
Keuangan.
**) Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas
Jasa Keuangan / Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and is currently in the process of the Fit and Proper Test
conducted by Otoritas Jasa Keuangan.
***) Telah mengundurkan diri efektif pada tanggal 27 Juni 2025 dan telah ditetapkan dalam RUPSLB tanggal 25 September 2025 / Resigned effective June 27, 2025 and has
been resolved at the Extraordinary General Meeting of Shareholders (EGMS) held on September 25, 2025.
****) Telah diberhentikan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 04 Desember 2025 yang diaktakan dengan Akta Notaris Nomor 25 Tanggal 18 Desember
2025 / Dismissed based on the Circular Resolution of the Shareholders dated December 4, 2025, as stipulated in Notarial Deed No. 25 dated December 18, 2025.
Pada periode 2025, keberagaman komposisi Dewan Komisaris In 2025, the diversity of the Board of Commissioners’
yang tercermin dalam pendidikan, pengalaman kerja, usia dan composition, as reflected in education, professional experience,
jenis kelamin, dapat dilihat sebagaimana dalam tabel di bawah ini: age, and gender, is presented in the table below:
Tabel Keberagaman Komposisi Dewan Komisaris
Table of Diversity in Composition of the Board of Commissioners
Jenis
Nama Jabatan Usia Pendidikan Pengalaman Kerja Keahlian
Kelamin
Name Position Age Education Work experience Expertise
Gender
• Diploma Keuangan dan
Perbankan Operations
Komisaris Utama Memiliki pengalaman
• Sarjana Manajemen dan Human
Independen 67 tahun kerja di bidang
Pria • Magister Manajemen Capital
Junaidi Hisom** Independent 67 years perbankan
Male • Diploma in Finance and Operations
President old Have work
Banking and Human
Commissioner experience in banking
• Bachelor of Management Capital
• Master of Management
• Sarjana Agronomi Memiliki pengalaman
• Magister Applied sebagai pengawas
Komisaris Economics perbankan dan
65 tahun
Independen Pria • Doktor bidang Ekonomi pemerintahan Ekonomi
Boedi Armanto 65 years
Independent Male • Bachelor of Agronomy Have experience Economics
old
Commissioner • Master in Applied as a banking
Economics and government
• Doctorate in Economics supervisor
• Sarjana Ilmu
Pemerintahan Memiliki pengalaman
• Magister Manajemen manajemen dan ilmu
Manajemen
60 tahun • Doktor Ilmu Sosial Politik pemerintahan
Komisaris Pria dan SDM
Suhajar Diantoro* 60 years • Bachelor of Political Have work
Commissioner Male Management
old Science experience in
and HR
• Master of Management management and
• Doctoreate in Political public administration
Sciences
• Sarjana Ekonomi
Akuntansi
• Sarjana Ilmu Hukum
Memiliki pengalaman
Komisaris • Magister Hukum Bisnis
65 tahun kerja di bidang
Independen Pria • Doktor Ilmu Hukum Manajemen
Prasetio** 65 years perbankan
Independent Male • Bachelor of Economics in Management
old Had work experience
Commissioner Accounting
in the banking sector
• Bachelor of Laws
• Master of Business Law
• Doctor of Laws
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Jenis
Nama Jabatan Usia Pendidikan Pengalaman Kerja Keahlian
Kelamin
Name Position Age Education Work experience Expertise
Gender
• Sarjana Agrikultur
Kepatuhan
• Master in Business
Memiliki pengalaman dan
Komisaris Administration
60 tahun kerja di bidang Manajemen
Independen Pria • Doktor Ilmu Ekonomi
Marjana*** 60 years perbankan Risiko
Independent Male • Bachelor of Agriculture
old Have work Compliance
Commissioner • Master of Business
experience in banking and Risk
Administration
Management
• Doctor of Economics
• Bachelor of Business
Kepatuhan
Administration
Memiliki pengalaman dan
Komisaris • Master of Business
72 tahun kerja di bidang Manajemen
Independen Wanita Administration
Suwartini** 72 years perbankan Risiko
Independent Female • Bachelor of Business
old Had work experience Compliance
Commissioner Administration
in the banking sector and Risk
• Master of Business
Management
Administration
• Diploma Akuntansi
memiliki pengalaman TJSL
• Sarjana Akuntansi
43 tahun kerja di bidang Social and
Edi Eko Komisaris Pria • Magister Akuntansi
43 years perbankan Environmental
Cahyono*** Commissioner Male • Diploma in Accounting
old Had work experience Responsibility
• Bachelor of Accounting
in the banking sector (TJSL)
• Master of Accounting
Memiliki pengalaman Procurement,
Komisaris Utama 60 Tahun Sarjana Teknologi Pertanian kerja di bidang Compliance,
Wanita
Mustaslimah**** President 60 years Bachelor of Agricultural perbankan Human
Female
Commissioner old Technology Have work Capital, dan
experience in banking Internal Audit
Memiliki pengalaman
kerja di bidang
infrastruktur, Jasa
• Sarjana Teknik Kimia
Asuransi, dan Dana
55 Tahun • Magister Manajemen
Hendrika Nora Komisaris Wanita Pensiun Manajemen
55 years • Bachelor of Chemical
Osloi Sinaga***** Commissioner Female Have work experience Management
old Engineering
in the fields of
• Master of Management
infrastructure,
insurance services,
and pension funds
Keterangan / Note:
*) Dialihkan tugas dari Komisaris Independen menjadi Komisaris Non Independen yang ditetapkan berdasarkan Keputusan Sirkuler Pemegang Saham tertanggal 27 Juni
2024 dan efektif menjabat setelah lulus fit & proper oleh Otoritas Jasa Keuangan / Appointed based on the Shareholders’ Resolution dated June 27, 2023 and effective
upon passing the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
**) Telah diangkat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 4 Desember 2025 dan telah lulus Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa Keuangan /
Appointed based on the Shareholders’ Resolution dated December 4, 2025 and effective upon passing the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
***) Telah diangkat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 4 Desember 2025 dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas
Jasa Keuangan / Appointed based on the Shareholders’ Circular Decision dated December 4, 2025 and is still in the process of Fit & Proper Assessment by Otoritas Jasa
Keuangan.
****) Telah diberhentikan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 04 Desember 2025 yang diaktakan dengan Akta Notaris Nomor 25 Tanggal 18 Desember
2025 / Has been dismissed based on the Circular Decision of Shareholders dated December 4, 2025 which was notarized by Notarial Deed Number 25 dated December
18, 2025
*****) Telah diberhentikan dengan hormat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 25 September 2025 yang diaktakan dengan Akta Notaris 25 September 2025 /
Has been honorably dismissed based on the Circular Decision of Shareholders dated September 25, 2025 which was notarized by Notarial Deed of September 25, 2025.
Kebijakan Pengungkapan Informasi Policy on Disclosure of Information
Kepemilikan Saham Dewan Komisaris on Share Ownership of the Board of
dan Direksi serta Pelaksanaannya Commissioners and Directors
and Their Implementation
Bank Mandiri Taspen merupakan Perseroan Terbatas yang Bank Mandiri Taspen is a Closed Limited Liability Company
tertutup sehingga tidak terdapat pengungkapan informasi so there is no disclosure of information on share ownership of
kepemilikan saham anggota Direksi dan anggota Dewan members of the Board of Directors and members of the Board
Komisaris paling lambat 3 (tiga) hari kerja setelah terjadinya of Commissioners no later than 3 (three) working days after
kepemilikan atau setiap perubahan kepemilikan atas saham ownership or any change in ownership of Bank shares.
Bank.
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Corporate Governance
Kepemilikan Saham Direksi Board of Directors Share Ownership
Sampai dengan 31 Desember 2025, tidak terdapat anggota As of December 31, 2025, there is no member of the Board of
Direksi Bank Mandiri Taspen yang memiliki saham Bank Directors of Bank Mandiri Taspen who owns shares of Bank
Mandiri Taspen mencapai 5% (lima persen) atau lebih dari Mandiri Taspen reaching 5% (five percent) or more of the paid
modal disetor Bank Mandiri Taspen, ataupun di bank lain up capital of Bank Mandiri Taspen, or in other banks or other
maupun perusahaan lainnya yang berkedudukan di dalam companies domiciled at home or abroad.
maupun di luar negeri.
Kepemilikan Saham Dewan Komisaris Share Ownership
of the Board of Commissioners
Sampai dengan 31 Desember 2025, tidak terdapat anggota As of 31 December 2025, none of the members of the Board
Dewan Komisaris Bank Mandiri Taspen yang memiliki saham of Commissioners of Bank Mandiri Taspen held shares in Bank
Bank Mandiri Taspen mencapai 5% (lima persen) atau lebih Mandiri Taspen amounting to 5% (five percent) or more of the
dari modal disetor Bank Mandiri Taspen, ataupun di bank lain Bank’s paid-up capital, nor held such share ownership in other
maupun perusahaan lainnya yang berkedudukan di dalam banks or companies, whether domiciled domestically or abroad.
maupun di luar negeri.
Organ dan Komite di Bawah Dewan Organs and Committees Under
Komisaris the Board of Commissioners
Dalam melaksanakan tugasnya, Dewan Komisaris dibantu In carrying out its duties, the Board of Commissioners is
oleh Sekretaris Dewan Komisaris dan Komite Penunjang, assisted by the Secretary to the Board of Commissioners and
yaitu Komite Audit, Komite Remunerasi dan Nominasi serta the Supporting Committees, namely the Audit Committee,
Komite Pemantau Risiko. Semua komite tersebut, diketuai oleh Remuneration and Nomination Committee and the Risk
Komisaris Independen. Adapun uraiannya sebagai berikut. Monitoring Committee. All of these committees are chaired by
an Independent Commissioner. The description is as follows.
Sekretaris Dewan Komisaris Secretary of Board of Commissioners
Sekretaris Dewan Komisaris memiliki peran yang strategis The Secretary of Commissioners Board has a strategic role
untuk melaksanakan tugas kesekretariatan dari Dewan to carry out the tasks from the Board of Commissioners, to
Komisaris, mengadministrasikan dokumen Dewan Komisaris administer the documents of the Board of Commissioners,
dan sebagai penghubung bagi Dewan Komisaris baik dengan and to act as a liason for the Board of Commissioners for both
pihak-pihak terkait di lingkungan perusahaan maupun di luar internal and external parties.
perusahaan.
Tugas dan Tanggung Jawab Sekretaris Duties and Responsibilities of the Secretary
Dewan Komisaris of the Board of Commissioners
Sekretaris Dewan Komisaris berkewajiban untuk: The Secretary of the Board of Commissioners is obliged to:
1. Membantu Dewan Komisaris dalam menjaga agar 1. Assist the Board of Commissioners in maintaining that the
pelaksanaan tata tertib Komisaris secara teknis dapat technical conduct of the Board of Commissioners can be
dilakukan secara tertib. done technically in an orderly manner.
2. Menyiapkan risalah rapat untuk disahkan dalam rapat 2. Prepare the minutes of the meeting to be ratified at the next
berikutnya serta menyimpan salinannya. meeting and keep the copy.
3. Menyiapkan laporan tentang pelaksanaan keputusan rapat 3. Prepare a report on the implementation of decisions to be
untuk dikaji dalam rapat berikutnya. reviewed in the next meeting.
Sekretaris Dewan Komisaris bertanggung jawab atas The Secretary of the Board of Commissioners is responsible for
pengaturan terselenggaranya rapat Dewan Komisaris, regulating the Board of Commissioners meetings, including the
termasuk di dalamnya hal-hal sebagai berikut: following:
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1. Menyiapkan undangan rapat kepada seluruh peserta untuk 1. Prepare meeting invitations to all participants to be signed
ditandatangani oleh Komisaris Utama atau salah seorang by the President Commissioner or by one of the other
Komisaris lainnya. Commisioners.
2. Menyiapkan sarana dan prasarana yang dibutuhkan dalam 2. Prepare facilities needed in the meeting.
dalam rapat.
3. Mendistribusikan bahan rapat kepada seluruh peserta 3. Distribute the meeting material to all meeting participants.
rapat.
4. Mencatat dan mengadministrasikan keputusan rapat. 4. Record and administer meeting decision.
5. Menyimpan konsep risalah rapat. 5. Keep the minutes of meeting concept.
6. Menjaga kerahasiaan keputusan rapat sampai dengan 6. Maintain the confidentiality of the meeting decision until
keputusan diumumkan. the decision is announced.
7. Menyampaikan risalah rapat kepada seluruh anggota rapat 7. Submit minutes of meeting to all meeting participants and
dan pejabat lain yang ditetapkan dalam rapat Dewan other officials determined at the Board of Commissioners
Komisaris. meeting.
8. Membuat catatan dan memonitor tindak lanjut 8. Make notes and monitor the follow-up of developments of
perkembangan pelaksanaan keputusan-keputusan rapat the meeting implementation and report the follow-up to the
serta melaporkan tindak lanjut tersebut kepada Dewan Board of Commissioners.
Komisaris.
Sekretaris Dewan Komisaris berkewajiban menjaga keamanan Secretary of the Board of Commissioners is obliged to maintain
seluruh dokumen rapat, terutama yang bersifat rahasia. the security of all meeting documents, especially confidential.
Profil Sekretaris Dewan Komisaris Profile of Secretary of the Board of Commissioners
Tugas dan Fungsi Sekretaris Dewan Komisaris Bank Mandiri Duties and Functions of the Secretary of the Board of
Taspen secara struktural berada di bawah supervisi Sekretaris Commissioners of Bank Mandiri Taspen are structurally under
Perusahaan. the supervision of the Corporate Secretary.
Pelaksanaan Tugas Sekretaris Dewan Komisaris Implementation of Duties of The Board of
Commissioners’ Secretary
Sekretaris Dewan Komisaris didukung dengan Staf dan The Board of Commissioners’ Secretary, supported by staff
Sekretariat Dewan Komisaris telah menyusun pokok-pokok and the Secretariat of the Board of Commissioners, prepared
program kerja tahun 2025 dengan realisasi antara lain sebagai the key work program for 2025, with realizations including the
berikut: following:
1. Menyiapkan bahan rapat, menyusun risalah rapat, dan 1. Prepared meeting materials, drafted minutes of meetings,
mengadministrasikan dengan tertib penyelenggaraan and properly administered the implementation of Board of
Rapat Dewan Komisaris, Rapat Komite-komite di Commissioners Meetings, Committee Meetings under the
Bawah Dewan Komisaris, dan Rapat Dewan Komisaris Board of Commissioners, and Board of Commissioners
mengundang Direksi Meetings attended by the Board of Directors.
2. Memberikan masukan dan informasi kepada Dewan 2. Provided input and information to the Board of
Komisaris atas hal-hal yang menjadi perhatian Dewan Commissioners on matters of concern, including policies
Komisaris, antara lain terkait kebijakan dan strategi and strategies of the Board of Directors in achieving
Direksi dalam rangka mencapai sasaran strategis dalam strategic targets in the 2025 RKAP, loan disbursement in
RKAP tahun 2025, penyaluran kredit pada sektor-sektor the pension, retail, and micro segments, loan restructuring
pensiunan, retail dan mikro, proses restrukturisasi kredit, processes, reliability of IT infrastructure, GCG, APU-PPT,
keandalan infrastruktur TI, GCG, APU – PPT, pengembangan human capital development, risk management, and the
SDM, manajemen risiko, dan Sistem Pengendalian Internal. Internal Control System.
3. Bekerja sama dengan Komite-komite di bawah Dewan 3. Collaborated with committees under the Board of
Komisaris dalam pemenuhan kewajiban-kewajiban Dewan Commissioners in fulfilling the Board of Commissioners’
Komisaris, termasuk laporan Dewan Komisaris kepada obligations, including reporting to the regulator.
Regulator.
4. Mengkoordinasikan penyelenggaraan Kunjungan Kerja 4. Coordinated the implementation of working visits of the
Dewan Komisaris dan Komite-komite di bawah Dewan Board of Commissioners and committees under the Board
Komisaris, termasuk menyusun Laporan Hasil Kunjungan. of Commissioners, including preparing visit reports.
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5. Mengadministrasikan korespondensi Dewan Komisaris 5. Administered correspondence of the Board of
dan Komite-komite di Bawah Dewan Komisaris, termasuk Commissioners and committees under the Board of
menyusun persetujuan Dewan Komisaris atas hal-hal yang Commissioners, including preparing approvals of the
diusulkan Direksi untuk dimintakan persetujuan Dewan Board of Commissioners on matters proposed by the
Komisaris, antara lain, usulan KAP untuk audit tahun Board of Directors requiring approval, including proposals
2025, usulan pengurus Bank, usulan perubahan struktur for Public Accounting Firm (KAP) for the 2025 audit,
organisasi satu tingkat di bawah Direksi, usulan RKAP/ proposals for Bank management, proposals for changes in
revisi RKAP tahun 2025 dan RBB 2024-2027, usulan the organizational structure one level below the Board of
RKAP tahun 2026 dan RBB tahun 2026-2028, usulan Directors, proposals for RKAP/revised RKAP 2025 and RBB
Rencana Aksi Keuangan Berkelanjutan tahun 2025-2029, 2024–2027, proposals for RKAP 2026 and RBB 2026–
usulan Rencana Jangka Panjang Perusahaan (RJPP) 2026- 2028, proposals for the Sustainable Finance Action Plan
2030, serta tindakan-tindakan Direksi lainnya yang wajib 2025–2029, proposals for the Long-Term Corporate Plan
mendapatkan persetujuan tertulis dari Dewan Komisaris. (RJPP) 2026–2030, as well as other actions of the Board
of Directors requiring written approval from the Board of
Commissioners.
6. Mengkoordinasikan keikutsertaan Dewan Komisaris 6. Coordinated the participation of the Board of Commissioners
dan Komite-komite di Bawah Dewan Komisaris dalam and committees under the Board of Commissioners in
pelatihan/seminar/kegiatan pengembangan kompetensi training/seminars/other competency development activities
lainnya sesuai dengan bidang pengawasan masing-masing in accordance with their respective supervisory areas.
Komisaris/Komite.
7. Menyiapkan program orientasi Komisaris baru. 7. Prepared orientation programs for newly appointed
Commissioners.
8. Melaksanakan tugas lain untuk mendukung kelancaran 8. Performed other duties to support the effective execution
tugas pengawasan dan pemberian nasihat yang dilakukan of supervisory and advisory functions of the Board of
oleh Dewan Komisaris. Commissioners.
Komite Audit Audit Committee
Komite Audit dibentuk dengan tujuan untuk membantu dan The Audit Committee is established with the aim to assist and
memfasilitasi Dewan Komisaris dalam menjalankan tugas facilitate the Board of Commissioners in carrying out the task
dan fungsi pengawasan. Lingkup pengawasan Komite Audit and function of supervision. The Audit Committee’s supervision
meliputi hal-hal yang terkait dengan informasi keuangan, scope covers matters relating to financial information, internal
sistem pengendalian intern (internal control system), efektivitas control system, effectiveness of audits by External and lnternal
pemeriksaan oleh Auditor Eksternal dan lnternal, efektivitas Auditors, effectiveness of risk management implementation
pelaksanaan manajemen risiko (bersama dengan pemantau (together with risk monitoring) and compliance with applicable
risiko) serta kepatuhan terhadap peraturan perundang- laws and regulations.
undangan yang berlaku.
Dasar Pembentukan Komite Audit Basis of Establishment of the Audit Committee
Komite Audit Bank dibentuk oleh Dewan Komisaris dan The Bank Audit Committee is established by the Board of
menjalankan tugasnya sesuai dengan Peraturan Otoritas Commissioners and carries out its duties in accordance with
Jasa Keuangan No. 17 tanggal 14 September 2023 tentang the Financial Services Authority Regulation No. 17 dated
Penerapan Tata Kelola bagi Bank Umum. Komite Audit Bank September 14, 2023, concerning the Implementation of
dibentuk oleh Dewan Komisaris dan menjalankan tugasnya Governance for Commercial Banks. The Bank Audit Committee
sesuai dengan peraturan sebagai berikut: is established by the Board of Commissioners and performs its
duties in accordance with the following regulations:
1. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 1. OJK Regulation No. 17 of 2023 dated September 14,
tanggal 14 September 2023 tentang Penerapan Tata 2023 regarding the Implementation of Governance for
Kelola bagi Bank Umum. Commercial Banks.
2. Peraturan Otoritas Jasa Keuangan No. 55/POJK.04/2015 2. OJK Regulation No. 55/POJK.04/2015 concerning the
tentang Pembentukan dan Pedoman Pelaksanaan Kerja Establishment and Guidelines for the Work Implementation
Komite Audit. of the Audit Committee
3. Surat Edaran Otoritas Jasa Keuangan 14/SEOJK.03/2025 3. OJK Circular Letter No. 13/ SEOJK.03/2017 concerning
tentang Penerapan Tata Kelola bagi Bank Umum. Implementation of Governance for Commercial Banks
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PT Bank Mandiri Taspen
4. Anggaran Dasar Bank Mandiri Taspen beserta dengan 4. Bank Mantap’s Articles of Association and its amendments.
perubahannya.
5. Keputusan Dewan Komisaris Nomor KOM/002/II/2021 5. Decision of the Board of Commissioners Number
tanggal 24 Februari 2021 tentang Penetapan Anggota KOM/002/ II/2021 dated February 24, 2021 concerning
Komite-Komite Di Bawah Dewan Komisaris. the Appointment of Members of the Committees Under the
Board of Commissioners.
6. Keputusan Direksi Nomor KEP.DIR/009/II/2021 tanggal 26 6. Decision of the Board of Directors Number KEP.
Februari 2021 Tentang Pembentukan Komite-Komite Di DIR/009/ II/2021 dated February 26, 2021 concerning
Bawah Dewan Komisaris. the Establishment of Committees Under the Board of
Commissioners.
Tugas dan Tanggung Jawab Komite Audit Duties and Responsibilities of the Audit Committee
Komite Audit mempunyai tugas dan tanggung jawab untuk The Audit Committee has the duties and responsibilities to
melaksanakan hal-hal sebagai berikut: carry out the following:
1. Ketua Komite bertugas dan bertanggung jawab untuk 1. The Head of the Committee has the duty on and is
melakukan koordinasi atas seluruh kegiatan Komite responsible for conducting coordination for all the activities
Audit untuk memenuhi tujuan komite sesuai dengan of Audit Committee to fulfill the objectives of the Board in
pembentukannya, diantaranya bertanggung jawab untuk accordance with its formation, and it should be responsible
hal-hal sebagai berikut: for the following:
a. Menentukan rencana kerja tahunan. a. Determine the annual work plan.
b. Menentukan jadwal rapat tahunan. b. Determine the schedule for the annual meeting.
c. Membuat laporan berkala mengenai kegiatan Komite c. Make periodic reports regarding the activities of the
Audit serta hal-hal yang dirasakan perlu untuk menjadi Audit committee as well as matters that are felt to be of
perhatian Dewan Komisaris. concern to the Board of Commissioners.
d. Membuat Self assessment mengenai efektivitas dari d. Make a Self Assessment on effectiveness from the
kegiatan Komite Audit. activities of the Audit Committee.
2. Anggota Komite bertugas dan bertanggung jawab di 2. The Committee members agree and are responsible for the
antaranya untuk: approval to:
a. Menyelenggarakan rapat secara teratur. a. Conduct the meeting regularly.
b. Mempelajari materi rapat terlebih dahulu. b. Study previous meeting material.
c. Menghadiri rapat. c. Attend a meeting.
d. Berperan aktif dan memberikan kontribusinya dalam d. Take an active role and contribute to every activity.
setiap kegiatan.
e. Membuat risalah rapat. e. Make minutes of meetings.
f. Melakukan kunjungan kerja ke lapangan. f. Make work visits to the field.
3. Ketua dan anggota Komite Audit bertugas dan bertanggung 3. The Head and members of the Audit Committee have
jawab untuk melakukan pemantauan atas kecukupan the duty on and are responsible for implementing the
pengendalian internal, kecukupan dan kebenaran atas adequacy of internal supervision, risk management and
proses dalam pembuatan laporan keuangan, efekivitas governance, as well adequacy and fairness of the financial
kerja dari internal dan eksternal auditor, mengidentifikasi reporting process, the effectiveness of the work of internal
hal-hal yang memerlukan perhatian Dewan Komisaris, and external auditors, handling matters that require the
menyusun konsep dan analisis yang berhubungan dengan attention of the Board of Commissioners, drafting concepts
fungsi Komite Audit dan melaksanakan tugas-tugas lain and reviews related with the Audit Committee and carrying
yang diberikan Dewan Komisaris. out other tasks assigned by the Board of Commissioners.
4. Memberikan rekomendasi kepada Dewan Komisaris terkait 4. Provide recommendations to the Board of Commissioners
penunjukan dan pemberhentian Kantor Akuntan Publik. regarding the appointment and dismissal of the Public
Accounting Firm.
Piagam Komite Audit Audit Committee Charter
Piagam Komite Audit disusun sebagai pedoman bagi anggota The Audit Committee Charter is prepared as a guideline for
Komite Audit dalam melaksanakan tugas dan tanggung members of the Audit Committee to carry out their duties and
jawabnya agar efisien, efektif, transparan, kompeten, responsibilities so that they are efficient, effective, transparent,
independen, dan dapat dipertanggungjawabkan, sehingga competent, independent and accountable, acceptable to all
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Corporate Governance
dapat diterima oleh semua pihak yang berkepentingan dan interested parties and in accordance with the applicable laws
sesuai dengan peraturan perundang-undangan yang berlaku. and regulations. The Audit Committee Charter was made with
Piagam Komite Audit disusun dengan tujuan untuk membantu the aim of assisting the Board of Commissioners in carrying out
Dewan Komisaris dalam menjalankan peran pengawasan the supervisory role of the Bank. The Audit Committee Charter
terhadap Bank. Piagam Komite Audit telah disahkan dan has been approved and signed by all members of the Board of
ditandatangani oleh seluruh anggota Dewan Komisaris pada Commissioners on January 6, 2025. The contents of the Audit
06 Januari 2025. Adapun isi dari Piagam Komite Audit, memuat Committee Charter include and regulate the following matters:
dan mengatur hal-hal sebagai berikut:
1. Latar Belakang dan Tujuan 1. Background and Objectives
2. Dasar Peraturan 2. Basis of Regulations
3. Pengangkatan, Komposisi, Struktur 3. Appointment, Composition, Structure
4. Persyaratan Keanggotaan 4. Membership Requirements
5. Tugas dan Tanggung Jawab 5. Duties and Responsibilities
6. Kewenangan 6. Authorities
7. Hubungan Kerja 7. Employment Relationships
8. Rapat Komite 8. Committee Meetings
9. Pelaporan 9. Reporting
10. Masa Tugas 10. Term of Service
11. Kerahasiaan 11. Confidentiality
12. Penutup 12. Closing
Wewenang Komite Audit Authority of the Audit Committee
Komite Audit mempunyai kewenangan untuk melaksanakan The Audit Committee has the authority to carry out the
hal-hal sebagai berikut: following:
1. Mengakses dokumen, data, dan informasi Bank tentang 1. Access the Bank’s documents, data and information on
karyawan, dana, aset, dan sumber daya perusahaan yang employees, funds, assets and corporate resources as
diperlukan; required;
2. Berkomunikasi langsung dengan karyawan, termasuk Direksi 2. Communicate directly with employees, including the Board
dan pihak yang menjalankan fungsi audit internal, dan of Directors and those who carry out internal audit functions,
Akuntan terkait tugas dan tanggung jawab Komite Audit; and Accountants related to the duties and responsibilities of
the Audit Committee;
3. Melakukan komunikasi dengan Kepala Unit Kerja dan 3. Communicate with the Head of Work Unit and other parties
pihak-pihak lain di Bank Mandiri Taspen serta Kantor at Bank Mandiri Taspen and Public Accountants who accept
Akuntan Publik yang memeriksa Bank Mandiri Taspen Bank Mandiri Taspen to obtain information, clarification and
untuk memperoleh informasi, klarifikasi serta meminta to request the required documents and reports;
dokumen dan laporan yang diperlukan;
4. Memperoleh laporan hasil pemeriksaan Auditor Internal dan 4. Obtain reports on the results of examinations by internal
Auditor Eksternal serta institusi pengawas atau pemeriksa and external auditors and other supervisory or examining
lainnya; institutions;
5. Meminta Auditor Internal atau Auditor Eksternal untuk 5. Requesting the Internal Auditor or External Auditor to carry
melakukan pemeriksaan atau investigasi khusus, apabila out special examinations or investigations, questioning
terdapat dugaan kuat telah terjadi kecurangan, pelanggaran whether there is a strong suspicion of fraud, breaking the
hukum dan pelanggaran terhadap peraturan perundang- law and violating the law and denying the applicable laws
undangan yang berlaku; and regulations.
6. Mengakses catatan atau informasi tentang karyawan, dana, 6. Access records or information about employees, funds,
aset serta sumber daya perusahaan lainnya yang berkaitan assets and other company resources related to the
dengan pelaksanaan tugasnya; dan implementation of their duties; and
7. Melakukan kewenangan lain yang diberikan oleh Dewan 7. Perform other authorities granted by the Board of
Komisaris. Commissioners.
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Masa Jabatan Komite Audit The Service of the Audit Committee
Masa jabatan anggota Komite Audit diatur dalam Piagam The term of office of the Audit Committee members was
Komite Audit dan Keputusan Dewan Komisaris PT Bank stipulated in the Audit Committee Charter and the Board of
Mandiri Taspen Nomor KEP.DEKOM/001/I/2025 tanggal Commissioners Decree of PT Bank Mandiri Taspen No. KEP.
6 Januari 2025 Juncto Keputusan Direksi PT Bank Mandiri DEKOM/001/I/2025 dated January 6, 2025, in conjunction with
Taspen Nomor KEP.DIR/009/II/2021 tanggal 26 Februari the Board of Directors Decree of PT Bank Mandiri Taspen No.
2021 tentang Pembentukan Komite-komite di Bawah Dewan KEP.DIR/009/II/2021 dated February 26, 2021 concerning
Komisaris yang menentukan masa jabatan sebagai berikut: the Establishment of Committees under the Board of
Commissioners, which stipulated the term of office as follows:
1. Masa tugas anggota Komite Audit yang berasal dari 1. The term of office of members of the Audit Committee who
anggota Dewan Komisaris tidak boleh lama daripada masa come from members of the Board of Commissioners may
jabatan Komisaris dan dapat diangkat kembali hanya untuk not be longer than the term of office of the Commissioner
1 (satu) periode berikutnya; and can be reappointed only for the next 1 (one) period.
2. Masa kerja anggota Komite ditetapkan sama dengan masa 2. The term of office of the members of the Committee is
jabatan Dewan Komisaris dengan ketentuan anggota determined to be the same as the term of office of the
Komite sewaktu-waktu dapat diberhentikan berdasarkan Board of Commissioners provided that the members of
keputusan Dewan Komisaris; the Committee can be dismissed at any time based on the
decision of the Board of Commissioners.
3. Pemberhentian tersebut akan dituangkan dalam suatu 3. The dismissal will be stated in a Board of Directors Decree.
Keputusan Direksi.
Struktur, Keanggotaan dan Keahlian Komite Audit Structure, Membership and Expertise
of the Audit Committee
Anggota Komite Audit Bank Mandiri Taspen telah memenuhi Members of the Audit Committee of Bank Mandiri Taspen had
syarat independensi sebagai Komite Audit sebagaimana fulfilled the independence requirements as an Audit Committee
disyaratkan dalam Peraturan OJK No. 17 Tahun 2023 tentang required by FSA Regulation No. 17 Year 2023 on Governance
Tata Kelola bagi Bank Umum, dengan memenuhi syarat sebagai for Commercial Banks, by fulfilling the following requirements:
berikut:
1. Anggota Komite Audit dari Pihak Independen berasal dari 1. Audit Committee Members from Independent Parties
pihak di luar Perseroan yang tidak memiliki hubungan Members of Outside Companies who do not have financial,
keuangan, kepengurusan, kepemilikan saham dan/atau management, share ownership and/or family relations with
hubungan keluarga dengan Dewan Komisaris, Direksi dan/ the Board of Commissioners, Directors and/or Controlling
atau Pemegang Saham Pengendali atau hubungan dengan Shareholders or relations with the Company.
Perseroan.
2. Mantan anggota Direksi atau Pejabat Eksekutif Perseroan 2. Former members of the Executive Board or Executive
atau pihak-pihak lain yang mempunyai hubungan Officers of other parties who have a relationship that can
Perseroan yang dapat mempengaruhi kemampuannya influence their ability to act independently, have gone
untuk bertindak independen, telah menjalani masa tunggu through cooling off period for 6 (six) months to become
(cooling off) selama 6 (enam) bulan untuk menjadi anggota members of the Audit Committee.
Komite Audit.
3. Memiliki integritas yang tinggi, akhlak, dan moral yang baik. 3. Have high integrity, good character and morals.
4. Memiliki kemampuan yang cukup untuk membaca dan 4. Have sufficient ability to read and understand financial
memahami laporan keuangan. statements.
5. Memiliki kemampuan yang memadai tentang peraturan 5. Have sufficient ability regarding relevant laws and
perundang-undangan yang terkait. regulations.
2025 Annual Report 571
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Corporate Governance
Corporate Governance
Komite Audit dibentuk untuk memastikan terselenggaranya The Audit Committee was established to ensure the effectiveness
sistem pengendalian internal, proses ketepatan pelaporan of the internal control system and the accuracy of the Bank
keuangan Bank Mantap, ditetapkan berdasarkan keputusan Mantap’s financial reporting process. It was determined based
Rapat Dewan Komisaris dan selanjutnya diangkat oleh Direksi on a resolution of the Board of Commissioners and subsequently
dengan Surat Keputusan Direksi. Pengangkatan Komite Audit appointed by the Board of Directors through a Directors’ Decree.
terakhir sesuai Surat Keputusan Direksi KEP.DIR/015/III/2025 The latest appointment of the Audit Committee was based on
tanggal 21 Maret 2025 tentang Perpanjangan Masa Tugas Directors’ Decree No. KEP.DIR/015/III/2025 dated 21 March 2025
Keanggotaan Komite Audit Dewan Komisaris. concerning the extension of the term of office of the Board of
Commissioners’ Audit Committee members.
Struktur, keanggotaan, dan keahlian Komite Audit dapat dilihat The structure, composition, and expertise of the Audit
pada tabel di bawah ini. Committee are presented in the table below.
Tabel Struktur, Keanggotaan dan Keahlian Komite Audit
Table of Structure, Membership and Expertise of Audit Committee
Nama Jabatan Keterangan Keahlian
Name Position Information Expertise
Ketua Merangkap Anggota
Komisaris Independen Ekonomi
Boedi Armanto Chairman concurrently serving
Independent Commissioner Economics
as Member
Anggota Pihak Independen Komite Audit Pihak Independen Perbankan
Rety Listya Handayani
Independent Party Member Independent Audit Committee Banking
Anggota Pihak Independen Komite Audit Pihak Independen Manajemen
Agus Slamet Riyadi
Independent Party Member Independent Audit Committee Management
Profil Komite Audit Profile of Audit Committee
Profil anggota Komite Audit per 31 Desember 2025 adalah The profiles of the Audit Committee members as of December 31,
sebagai berikut. 2025 are as follows.
Boedi Armanto
Ketua Merangkap Anggota Komite Audit/Komisaris Independen
Chairman Concurrently Member of Audit Committee/Independent Commissioner
Profil dapat dilihat pada bagian Profil Dewan Komisaris
The profile can be seen in the Board of Commissioners Profile section.
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PT Bank Mandiri Taspen
Rety Listya Handayani
Anggota Komite Audit/Pihak Independen
Audit Committee Member/Independent Party
Lahir di Jakarta pada tahun 1966. Domisili / Domicile: Warga negara Indonesia
Usia 59 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizens
Born in Jakarta in 1966.
Age 59 years as of December 2025.
Riwayat Pendidikan Educational Background
• S1 – Teknologi Industri Pertanian Instiitut Teknologi Bandung (1989) • S1 – Agricultural Industrial Technology Bandung Institute of
• S2 – Manajemen Universitas Gadjah Mada (1999) Technology (1989)
• S2 – Management Gadjah Mada University (1999)
Sertifikasi Certification
• Manajemen Risiko Perbankan Kualifikasi 6 • Banking Risk Management Qualification 6
• Sertifikasi Komite Audit dari IKAI (2022) • Audit Committee Certification from IKAI (2022)
Pengalaman Kerja Work Experience
• Dept Head SME Credit Process & Approval Bank Mandiri (2017- • Dept Head SME Credit Process & Approval Bank Mandiri (2017-
2022) 2022)
• Dept Head Network Capacity Plan Bank Mandiri (2012-2017) • Dept Head Network Capacity Plan Bank Mandiri (2012-2017)
• Dept Head Sales Monitoring Bank Mandiri (2010-2012) • Dept Head Sales Monitoring Bank Mandiri (2010-2012)
• Dept Head Credit & Portfolio Management Bank Mandiri (2007- • Dept Head Credit & Portfolio Management Bank Mandiri (2007-
2010) 2010)
• Team Leader Capital Analyst Bank Mandiri (2006-2007) • Team Leader Capital Analyst Bank Mandiri (2006-2007)
• PS Capital Management Analyst Bank Mandiri (2003-2005) • PS Capital Management Analyst Bank Mandiri (2003-2005)
• Professional Staff Bank Mandiri (2001-2003) • Professional Staff Bank Mandiri (2001-2003)
• Senior Officer Bank Mandiri (1999-2001) • Senior Officer Bank Mandiri (1999-2001)
• Pegawai Pimpinan Bank EXIM (1991-1999) • Leading Employee Bank EXIM (1991-1999)
Dasar Hukum Pengangkatan Legal Basis of Appointment
Keputusan Direksi No. KEP.DIR/005/III/2022 Board of Directors Decree No. KEP.DIR/005/III/2022
Periode dan Masa Jabatan Period and The term of office
Periode I : 2022-2025 Period I: 2022–2025
Periode II : 2025-Sekarang Period II: 2025–Present
Jabatan Rangkap Concurrent Positions
Tidak memiliki jabatan lain di perusahaan atau lembaga manapun. Does not hold any other position in any company or institution.
2025 Annual Report 573
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Corporate Governance
Agus Slamet Riyadi
Anggota Komite Audit/Pihak Independen
Audit Committee Member/Independent Party
Lahir di Brebes pada tahun 1978. Domisili / Domicile: Warga negara Indonesia
Usia 47 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizens
Born in Brebes in 1978.
Age 47 years as of December 2025.
Riwayat Pendidikan Educational Background
• D3 - Akuntansi Sekolah Tinggi Akuntansi Negara (2000) • D3 - Accounting State Accounting College (2000)
• S1 - Sarjana Ekonomi Akuntansi Universitas Mercubuana (2003) • S1 - Bachelor of Economics Accounting Mercubuana University
(2003)
• S2 - Master of Public Administration Universitas Gadjah Mada • S2 - Master of Public Administration Gadjah Mada University (2010)
(2010)
Sertifikasi Certification
Manajemen Risiko Perbankan Kualifikasi 4 Banking Risk Management Qualification 4
Pengalaman Kerja Work Experience
• Kepala Seksi Harmonisasi Peraturan Jaminan Sosial Kecelakaan • Head of Section for Harmonization of Social Security Regulations
Kerja dan Kematian, Subdirektorat Harmonisasi Peraturan for Work Accidents and Death, Sub-Directorate for Harmonization
Jaminan Sosial, Direktorat Harmonisasi Peraturan Penganggaran, of Social Security Regulations, Directorate for Harmonization of
Direktorat Jenderal Anggaran Kementerian Keuangan Budget Regulations, Directorate General of Budget, Ministry of
(2019-sekarang) Finance (2019-present)
• Kepala Seksi Harmoniasasi Peraturan Penganggaran • Head of Section for Harmonization of Budget Regulations for
Kementerian/Lembaga IA, Subdirektorat Harmoniasasi Peraturan Ministries/ Institutions IA, Sub-Directorate for Harmonization of
Penganggaran Kementerian/Lembaga, Direktorat Harmonisasi Budget Regulations for Ministries/Institutions, Directorate for
Peraturan Penganggaran, Direktorat Jenderal Anggaran Harmonization of Budget Regulations, Directorate General of
Kementerian Keuangan (2017-2019) Budget, Ministry of Finance (2017-2019)
• Kepala Seksi Harmonisasi Peraturan PNBP I, Subdirektorat • Head of Section for Harmonization of PNBP Regulations I, Sub-
Peraturan PNBP, Direktorat Harmonisasi Peraturan Directorate for PNBP Regulations, Directorate for Harmonization
Penganggaran, Direktorat Jenderal Anggaran Kementerian of Budget Regulations, Directorate General of Budget, Ministry of
Keuangan (2011-2017) Finance (2011-2017)
• Pelaksana pada Subdirektorat Penerimaan Kementerian dan • Executor at Sub-Directorate for Revenue of Ministries and Non-Oil
Sumber Daya Alam Non Migas, Direktorat Penerimaan Negara and Natural Resources, Directorate for Non-Tax State Revenue,
Bukan Pajak, Direktorat Jenderal Anggaran Kementerian Directorate General of Budget, Ministry of Finance (2007-2011)
Keuangan (2007-2011)
• Pelaksana pada Subdirektorat Penerimaan Departemen dan • Executor at Sub-Directorate for Revenue of Departments and
Sumber Daya Alam Non Migas, Direktorat Penerimaan Negara Non-Oil and Gas Natural Resources, Directorate of Non-Tax
Bukan Pajak dan Badan Layanan Umum, Direktorat Jenderal State Revenue and Public Service Agency, Directorate General of
Anggaran dan Perimbangan Keuangan Kementerian Keuangan Budget and Fiscal Balance, Ministry of Finance (2005-2007)
(2005-2007)
Dasar Hukum Pengangkatan Legal Basis of Appointment
Keputusan Direksi No. KEP.DIR/220/IX/2023 Board of Directors Decree No. KEP.DIR/220/IX/2023
Periode dan Masa Jabatan Period and The term of office
Periode I : 2023 - sekarang Period I: 2023 - present
Jabatan Rangkap Concurrent Positions
Kepala Seksi Harmonisasi Peraturan Jaminan Sosial Kecelakaan Head of Section for Harmonization of Social Security Regulations
Kerja dan Kematian, Subdirektorat Harmonisasi Peraturan Jaminan for Work Accidents and Death, Sub-Directorate for Harmonization
Sosial, Direktorat Harmonisasi Peraturan Penganggaran, Direktorat of Social Security Regulations, Directorate for Harmonization of
Jenderal Anggaran, Kementerian Keuangan Budget Regulations, Directorate General of Budget, Ministry of
Finance.
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PT Bank Mandiri Taspen
Kualifikasi Pendidikan dan Pengalaman Kerja Audit Committee’s Educational Qualifications
Komite Audit and Work Experience
Tabel Kualifikasi Pendidikan dan Pengalaman Kerja Komite Audit
Table of Audit Committee’s Educational Qualifications and Work Experience
Nama Jabatan Pendidikan Pengalaman Kerja
Name Position Education Work Experience
• S1 – Agrobisnis
Ketua Merangkap • S2 - Applied Economics
Memiliki pengalaman kerja di bidang
Anggota • S3 - Ekonomi
Boedi Armanto perbankan
Chairman concurrently • S1 – Agribusiness
Have work experience in banking
serving as Member • S2 - Applied Economics
• S3 - Economics
Anggota Pihak • S1 - Teknologi Industri Pertanian
Memiliki pengalaman kerja di bidang
Independen • S2 – Manajemen
Rety Listya Handayani perbankan
Independent Party • S1 - Teknologi Industri Pertanian
Have work experience in banking
Member • S2 – Manajemen
• D3 - Akuntansi
Anggota Pihak • S1 - Ekonomi Akuntansi
Memiliki pengalaman kerja di bidang
Independen • S2 - Master of Public Administration
Agus Slamet Riyadi pemerintahan
Independent Party • D3 - Accounting
Have work experience in banking
Member • S1 - Accounting Economics
• S2 - Master of Public Administration
Independensi Komite Audit Independency of the Audit Committee
Seluruh Anggota Komite Audit yang berasal dari Pihak All Audit Committee Members who are coming from
Independen tidak memiliki hubungan keuangan, kepengurusan, Independent Parties should not have financial, management,
kepemilikan saham dan/atau hubungan keluarga dengan Dewan share ownership and/or family relations with the Board of
Komisaris, Direksi dan/atau Pemegang Saham Pengendali Commissioners, Directors and/or Controlling Shareholders or
atau hubungan dengan Bank, yang dapat mempengaruhi relations with the Bank, or any other parties that could disrupt
kemampuannya bertindak independen. their capabilities to act independently.
Tabel Independensi Komite Audit
Table of Independency of The Audit Committee
Aspek Independensi Rety Listya Agus Slamet
Boedi Armanto
Independence Aspect Handayani Riyadi
Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan Direksi
Has no financial relationship with the Board of Commissioners and Board of
Directors
Tidak memiliki hubungan kepengurusan di perusahaan, anak perusahaan,
maupun perusahaan afiliasi
Has no management relationship in the company, subsidiaries, or affiliated
companies
Tidak memiliki hubungan kepemilikan saham di perusahaan
Has no share ownership relationship in the company
Tidak memiliki hubungan keluarga dengan Dewan Komisaris, Direksi, dan/
atau sesama anggota Komite Audit
Has no family relationship with the Board of Commissioners, Board of
Directors, and/or fellow members of the Audit Committee
Tidak menjabat sebagai pengurus partai politik, pejabat dan pemerintah
Has not served as a political party administrator, official and government
2025 Annual Report 575
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Corporate Governance
Rapat Komite Audit Audit Committee Meeting
KEBIJAKAN RAPAT MEETING POLICY
1. Rapat Komite Audit diselenggarakan sekurang-kurangnya 1. The Audit Committee meeting is held at least once in 1
sekali dalam 1 (satu) bulan. (one) months.
2. Rapat Komite Audit dianggap sah apabila dihadiri paling 2. Audit Committee meetings are considered valid if
kurang 51% dari jumlah anggota termasuk seorang attended by at least 51% of the total members including a
Komisaris dan Pihak Independen. Commissioner and an Independent Party.
3. Rapat dipimpin oleh Ketua Komite Audit atau anggota 3. The meeting is chaired by the Chairman of the Audit
yang ditunjuk secara tertulis, apabila Ketua Komite Audit Committee or a member appointed in writing, if the
berhalangan hadir. Chairman of the Audit Committee is unable to attend.
4. Keputusan Rapat Komite Audit diambil berdasarkan 4. The decisions of the Audit Committee Meetings are taken
musyawarah mufakat, Dalam hal tidak terjadi musyawarah based on deliberation to reach consensus. In the event that
mufakat pengambilan keputusan dilakukan berdasarkan there is no consensus, the decision is made based on the
suara terbanyak, majority of votes.
5. Perbedaan pendapat (dissenting opinion) yang terjadi 5. Dissenting opinions that occur in committee meetings must
dalam rapat komite wajib dicantumkan secara jelas dalam be clearly stated in the minutes of the meeting along with
risalah rapat beserta alasan perbedaan pendapat tersebut. the reasons for the differences of opinion.
6. Rapat Komite Audit harus dituangkan dalam risalah rapat 6. The Audit Committee meeting must be stated in the
yang ditandatangani oleh seluruh anggota yang hadir serta minutes of the meeting which is signed by all members
didokumentasi dengan baik. present and well documented.
AGENDA RAPAT KOMITE AUDIT AUDIT COMMITTEE MEETING AGENDA
Sepanjang tahun 2025, tanggal pelaksanaan, agenda rapat dan Throughout 2025, the implementation date, meeting agenda
Peserta rapat Komite Audit, sebagai berikut. and Audit Committee meeting participants, are as follows.
Tabel Agenda Rapat Komite Audit
Table of Audit Committee Meeting Agenda
Tanggal Peserta Rapat
No Agenda Rapat Meeting Agenda
Date Meeting participants
1. Tindak lanjut Arahan Komite Audit 1. Follow-up on the Audit Committee’s
Periode Desember 2024; Update directives for the December 2024
Progress DMTL Pemeriksaan OJK period; update on the progress of the
Tahun 2024; Update permasalahan 2024 OJK Examination DMTL; update
Selisih Neraca tidak balance pada on issues related to balance sheet
Pos Rekening Administratif Off B/S dis-crepancies, including unbalanced
dan Saldo Rekening di Cabang yang administrative off-balance sheet
Sudah Tutup; Update Hasil Join Audit accounts and balances of ac-counts in
– Case KCP Madiun yang dilakukan closed branch offices; update on the
oleh Pegawai Taspen; Update results of joint audit of KCP Madiun case
20 Januari Pelaporan Strategi Anti Fraud (SAF) in-volving Taspen employees; update
- Boedi Armanto
2025 Periode Semester II Tahun 2024; on the report-ing of the Anti-Fraud
1 - Rety Listya Handayani
January 20, Progress Penyelesaian DMTL – Hasil Strategy (SAF) for Se-mester II 2024;
- Agus Slamet Riyadi
2025 Audit Internal & Kinerja DIA; Update progress on DMTL resolution related to
Pelaksanaan Keringanan BDO & Hapus internal audit findings and the perfor-
Buku per Desember 2024 oleh Divisi mance of the Internal Audit Division;
Internal Audit; update on the implementation of debt
relief and write-off as of December
2024 by the Internal Audit Divi-sion.
2. Laporan Keuangan Kinerja bulan 2. Financial performance report for
Desember 2024 dan Pengaduan December 2024, customer complaints,
Nasabah dan Masalah Hukum oleh and legal issues re-viewed by the
Komite Audit pihak independen. independent Audit Committee
members.
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PT Bank Mandiri Taspen
Tanggal Peserta Rapat
No Agenda Rapat Meeting Agenda
Date Meeting participants
1. Update Progress Pengadaan Kantor 1. Update on the procurement progress
Akuntan Publik (KAP) oleh Divisi SPM of the Pub-lic Accounting Firm (PAF)
& Accounting dan Divisi Procurement & by the SPM & Ac-counting Division and
Asset Management; the Procurement & Asset Management
Division.
2. Tindak Lanjut Arahan Komite Audit 2. Follow-up on the Audit Committee’s
Periode Januari 2025; Update Progress directives for the January 2025 period;
DMTL Pemeriksaan OJK Tahun update on the pro-gress of the 2024
2024; Update Hasil Pemeriksaan OJK Examination DMTL; up-date on the
28 Februari
OJK Tahun 2025 di KC Bengkulu; results of the 2025 OJK examination - Boedi Armanto
2025
2 Progress Penyelesaian DMTL – Hasil at KC Bengkulu; progress on DMTL - Rety Listya Handayani
February 28,
Audit Internal & Kinerja DIA; Update resolution related to internal audit - Agus Slamet Riyadi
2025
Pelaksanaan Keringanan BDO & Hapus findings and the perfor-mance of the
Buku per Januari 2025 oleh Divisi Internal Audit Division; update on the
Internal Audit; implementation of debt relief and write-
off as of January 2025 by the Internal
Audit Division.
3. Laporan Keuangan Kinerja bulan 3. Financial performance report for January
Januari 2025 dan Pengaduan Nasabah 2025, customer complaints, and legal
dan Masalah Hukum oleh Komite Audit issues reviewed by the independent
pihak independen. Audit Committee members.
19 Maret 2025 Usulan Penunjukan Kantor Akuntan Publik Proposal for the Appointment of the - Boedi Armanto
3 March 19, (KAP) dan Akuntan Publik (AP) Tahun Public Accounting Firm (PAF) and Public - Rety Listya Handayani
2025 2025. Accountant (PA) for 2025. - Agus Slamet Riyadi
1. Strategi Penyaluran Kredit Mikro & 1. Micro and Retail Credit Disbursement
Retail oleh Divisi Consumer Business & Strategy by the Consumer Business &
Recovery Recovery Divi-sion.
2. Tindak Lanjut Arahan Rapat Komite 2. Follow-up on the Audit Committee
Audit bulan Januari 2025; Update meeting di-rectives for January 2025;
Progress DMTL Pemeriksaan OJK update on the pro-gress of the 2024
Tahun 2024; Update Hasil Pemeriksaan OJK Examination DMTL; up-date on the
OJK Tahun 2025 di KC Samarinda; results of the 2025 OJK examination
Update Hasil Management Letter - at KC Samarinda; update on the
KAP EY; Update Pelaksanaan Audit Management Letter issued by the
20 Maret 2025 - Boedi Armanto
Environmental, Social & Governance Public Accounting Firm EY; update on
4 March 20, - Rety Listya Handayani
(ESG); Update Pelaksanaan Audit the implementation of Environ-mental,
2025 - Agus Slamet Riyadi
LHPK SPFMI-BI serta KPDHN; Update Social, and Governance (ESG) audit;
Pelaksanaan Audit Security Sistem update on the audit implementation of
Aplikasi BI RTGS S4 ETP SKNBI BI Fast; LHPK SPFMI-BI and KPDHN; update on
Progress Penyelesaian DMTL - Hasil the security audit of BI RTGS S4 ETP
Audit Internal & Kinerja DIA; Update SKNBI BI Fast ap-plication systems;
Pelaksanaan Keringanan BDO & Hapus progress on DMTL resolution related to
Buku bulan Maret 2025. internal audit findings and the perfor-
mance of the Internal Audit Division;
update on the implementation of debt
relief and write-off as of March 2025.
1. Tindak Lanjut Arahan Komite Audit 1. Follow-up on the Audit Committee’s
Periode Maret 2025; Update Progress directives for the March 2025 period;
DMTL Pemeriksaan OJK Tahun update on the progress of the 2025
2025; Update Pelaksanaan Join OJK Examination DMTL; update on the
Audit bersama Mandiri – Pelindungan implementation of a joint audit with
Data Pribadi; Update Pelaksanaan Mandiri on personal data protection;
Join Audit bersama Mandiri – Insiden update on the implementation of a
Operasional Pembayaran Gaji Pensiun; joint audit with Mandiri on operational
Progress Penyelesaian DMTL – Hasil incidents related to pension payroll - Boedi Armanto
29 April 2025
5 Audit Internal & Kinerja DIA; Update payments; progress on DMTL resolution - Rety Listya Handayani
April 29, 2025
Pelaksanaan Keringanan BDO & Hapus related to internal audit findings and - Agus Slamet Riyadi
Buku per Maret 2025 oleh Divisi Internal the performance of the Internal Audit
Audit; Division; update on the implementation
of debt relief and write-off as of March
2025 by the Internal Audit Division.
2. Laporan Keuangan dan Laporan 2. Financial statements and reports on
Pengaduan Nasabah & Masalah Hukum customer complaints and legal issues
oleh Komite Audit Pihak Independen. reviewed by the independent Audit
Committee members.
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Corporate Governance
Tanggal Peserta Rapat
No Agenda Rapat Meeting Agenda
Date Meeting participants
1. Tindak Lanjut Arahan Komite Audit 1. Follow-up on the Audit Committee’s
Periode April 2025; Update Hasil directives for the April 2025 period;
Pemeriksaan OJK Tahun 2025; Update update on the results of the 2025
Hasil Pemeriksaan OJK di KC Ambon; OJK examination; update on the re-
Progress Penyelesaian DMTL – Hasil sults of the OJK examination at KC
Audit Internal & Kinerja DIA; Update Ambon; progress on DMTL resolution
Pelaksanaan Keringanan BDO & Hapus related to internal audit findings and - Boedi Armanto
26 Mei 2025
6 Buku per April 2025 oleh Divisi Internal the performance of the Inter-nal Audit - Rety Listya Handayani
May 26, 2025
Audit; Division; update on the implementa-tion - Agus Slamet Riyadi
of debt relief and write-off as of April
2025 by the Internal Audit Division.
2. Laporan Keuangan dan Laporan 2. Financial statements and reports on
Pengaduan Nasabah & Masalah Hukum customer complaints and legal issues
oleh Komite Audit Pihak Independen. reviewed by the in-dependent Audit
Committee members.
1. Tindaklanjut Arahan Komite Audit 1. Follow-up on the Audit Committee’s
Periode Mei 2025; Update Hasil directives for the May 2025 period;
Pemeriksaan OJK Tahun 2025; Update update on the results of the 2025 OJK
Hasil Audit Internal di Divisi OECX examination; update on the re-sults of
– Customer Experience & Service the internal audit at the OECX Division –
Quality; Update Hasil Audit Internal Customer Experience & Service Quality;
di KC Tabanan; Pelaporan Strategi up-date on the results of the internal
Anti Fraud Semester I Tahun 2025; audit at KC Ta-banan; reporting of the
Progress Penyelesaian DMTL – Hasil Anti-Fraud Strategy for Semester I - Boedi Armanto
16 Juni 2025
7 Audit Internal & Kinerja DIA; Update 2025; progress on DMTL resolution - Rety Listya Handayani
June 16, 2025
Pelaksanaan Keringanan BDO & Hapus related to internal audit findings and - Agus Slamet Riyadi
Buku per Mei 2025 oleh Divisi Internal the perfor-mance of the Internal Audit
Audit; Division; update on the implementation
of debt relief and write-off as of May
2025 by the Internal Audit Division.
2. Laporan Keuangan dan Laporan 2. Financial statements and reports on
Pengaduan Nasabah & Masalah Hukum customer complaints and legal issues
oleh Komite Audit Pihak Independen. reviewed by the in-dependent Audit
Committee members.
1. Laporan Keuangan dan Laporan 1. Financial statements and reports on
Pengaduan Nasabah & Masalah Hukum customer complaints and legal issues
oleh Komite Audit Pihak Independen; reviewed by the in-dependent Audit
Committee members.
2. Tindaklanjut Arahan Komite Audit 2. Follow-up on the Audit Committee’s
Periode Juni 2025; Update Hasil directives for the June 2025 period;
Pemeriksaan OJK Tahun 2025; Update update on the results of the 2025 OJK
Hasil Audit Internal di KC Purwokerto; examination; update on the re-sults of
Update Hasil Audit Internal Ketahanan the internal audit at KC Purwokerto; up-
- Boedi Armanto
22 Juli 2025 dan Keamanan Siber; Pelaporan date on the results of the internal audit on
8 - Rety Listya Handayani
July 22, 2025 Strategi Anti Fraud (SAF) Semester I cyber resilience and security; reporting
- Agus Slamet Riyadi
Tahun 2025 dan Pengelolaan WBS; on the Anti-Fraud Strategy (SAF) for
Progress Penyelesaian DMTL – Hasil Semester I 2025 and Whistleblowing
Audit Internal & Kinerja DIA; Update System (WBS) management; progress
Pelaksanaan Keringanan BDO & Hapus on DMTL resolution related to internal
Buku per Juni 2025 oleh Divisi Internal audit findings and the performance of
Audit. the Inter-nal Audit Division; update on
the implementa-tion of debt relief and
write-off as of June 2025 by the Internal
Audit Division.
1. Tindaklanjut Arahan Komite Audit 1. Follow-up on the Audit Committee’s
Periode Juli 2025; Update CMTL directives for the July 2025 period;
OJK Tahun 2025; Update Hasil update on the CMTL OJK 2025; update
Audit Internal di KC Palangkaraya; on the results of the internal audit at
Progress Penyelesaian DMTL – Hasil KC Palangkaraya; progress on DMTL
Audit Internal & Kinerja DIA; Update resolution related to internal audit
19 Agustus
Pelaksanaan Keringanan BDO & Hapus findings and the performance of the - Boedi Armanto
2025
9 Buku per Juli 2025 oleh Divisi Internal Internal Audit Division; update on the - Rety Listya Handayani
August 19,
Audit; implementation of debt relief and write- - Agus Slamet Riyadi
2025
off as of July 2025 by the Internal Audit
Division.
2. Laporan Keuangan dan Laporan 2. Financial statements and reports on
Pengaduan Nasabah & Masalah Hukum customer complaints and legal issues
oleh Komite Audit Pihak Independen. reviewed by the in-dependent Audit
Committee members.
578 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Tanggal Peserta Rapat
No Agenda Rapat Meeting Agenda
Date Meeting participants
1. Tindaklanjut Arahan Komite Audit 1. Follow-up on the Audit Committee’s
Agustus 2025; directives for August 2025.
2. Update DMTL OJK Tahun 2025 & 2. Update on DMTL OJK 2025 and update
Update Pemeriksaan BPK 2025; on the 2025 BPK audit examination.
3. Update Hasil Audit Internal Single 3. Update on the results of the internal
Customer View (SCV); audit of the Single Customer View
(SCV).
4. Update Tindaklanjut Laporan WBS – 4. Update on follow-up actions of
Terkait Praktik Pungutan Liar di KCP Whistleblowing Sys-tem (WBS)
22 September Dompu; reports related to alleged illegal levies
- Boedi Armanto
2025 at KCP Dompu.
10 - Rety Listya Handayani
September 22, 5. Progress Penyelesaian DMTL – Hasil 5. Progress on DMTL resolution related
- Agus Slamet Riyadi
2025 Audit Internal & Kinerja DIA; to internal audit findings and the
performance of the Internal Audit
Division.
6. Update Pelaksanaan Keringanan BDO & 6. Update on the implementation of
Hapus Buku Bulanan Agustus 2025; monthly debt re-lief and write-off as of
August 2025.
7. Laporan Keuangan dan Laporan 7. Financial statements and reports on
Pengaduan Nasabah & Masalah Hukum customer complaints and legal issues
oleh Komite Audit Pihak Independen; reviewed by the inde-pendent Audit
Committee members.
1. Tindaklanjut Arahan Komite 1. Follow-up on the directives of the
Remunerasi dan Nominasi & Komite Remuneration and Nomination
Audit Periode September 2025; Committee and the Audit Committee
Update DMTL OJK Tahun 2025 dan for the September 2025 period; update
Update Pemeriksaan BPK Tahun 2025; on DMTL OJK 2025 and update on the
Update Progress Implementasi ICOFR; 2025 BPK audit examination; update on
Usulan AAP & RKAP Tahun 2026; the progress of ICOFR implementation;
Progress Penyelesaian DMTL – Hasil proposal for the Annual Audit Plan
21 Oktober Audit Internal & Kinerja DIA; Update (AAP) and the 2026 Corporate Work
- Boedi Armanto
2025 Pelaksanaan Keringanan BDO & Hapus Plan and Budget (RKAP); progress on
11 - Rety Listya Handayani
October 21, Buku per September 2025 oleh Divisi DMTL resolution related to internal
- Agus Slamet Riyadi
2025 Internal Audit; audit findings and the performance of
the Internal Audit Division; update on
the implementation of debt relief and
write-off as of September 2025 by the
Internal Audit Division.
2. Laporan Keuangan dan Laporan 2. Financial statements and reports on
Pengaduan Nasabah & Masalah Hukum customer complaints and legal issues
oleh Komite Audit Pihak Independen; reviewed by the independent Audit
Committee members.
1. Tindaklanjut Arahan Komite 1. Follow-up on the directives of the
Remunerasi dan Nominasi & Komite Remuneration and Nomination
Audit Periode Oktober 2025; Update Committee and the Audit Committee
DMTL OJK Tahun 2025 dan Update for the October 2025 period; update
Pemeriksaan BPK Tahun 2025 & on DMTL OJK 2025 and update on the
Update Joint Audit dengan Bank 2025 BPK audit examination and joint
Mandiri; Update Hasil Audit Penyedia audit with Bank Mandiri; update on the
Jasa Pembayaran (PJP) Tahun 2025; results of the 2025 audit of Payment
Update Hasil Joint Audit – Audit Service Providers (PSP); up-date on
Pengamanan Informasi Stream 3 : Bank the results of the joint audit on Infor-
Mantap; Update Summary Tindaklanjut mation Security Audit Stream 3: Bank
24 November
kehilangan Aset Perangkat TI (Tablet) Mantap; update on the summary of - Boedi Armanto
2025
12 Divisi HC; Progress Penyelesaian DMTL follow-up actions re-lated to the loss - Rety Listya Handayani
November 24,
– Hasil Audit Internal & Kinerja DIA; of IT equipment assets (tablets) in the - Agus Slamet Riyadi
2025
Update Pelaksanaan Keringanan BDO Human Capital Division; progress on
& Hapus Buku per Oktober 2025 oleh DMTL resolution related to internal
Divisi Internal Audit; audit find-ings and the performance of
the Internal Audit Division; update on
the implementation of debt relief and
write-off as of October 2025 by the
Internal Audit Division.
2. Laporan Keuangan dan Laporan 2. Financial statements and reports on
Pengaduan Nasabah & Masalah Hukum customer complaints and legal issues
oleh Komite Audit Pihak Independen reviewed by the in-dependent Audit
Committee members.
2025 Annual Report 579
Page 580
Corporate Governance
Corporate Governance
Tanggal Peserta Rapat
No Agenda Rapat Meeting Agenda
Date Meeting participants
1. Tindaklanjut Arahan Komite Audit 1. Follow-up on the Audit Committee’s
Periode November 2025; Update directives for the November 2025 period;
DMTL OJK Tahun 2025 dan Update update on DMTL OJK 2025 and update
Pemeriksaan BPK Tahun 2025 & on the 2025 BPK audit ex-amination and
Update Joint Audit dengan Bank joint audit with Bank Mandiri; update on
Mandiri; Update Hasil Audit Business the results of the Business Continuity
Continuity Management Tahun 2025; Management audit for 2025; alignment
22 Desember
Penyesuaian Internal Audit Charter of the Internal Audit Charter and Internal - Boedi Armanto
2025
13 dan Kebijakan Internal Audit dengan Audit policies with the Global Internal - Rety Listya Handayani
December 22,
Global Internal Audit Standars (GIAS); Audit Standards (GIAS); progress on - Agus Slamet Riyadi
2025
Progress Penyelesaian DMTL – Hasil DMTL resolution related to internal audit
Audit Internal & Kinerja DIA oleh Divisi findings and the performance of the Inter-
Internal Audit; nal Audit Division.
2. Laporan Keuangan dan Laporan 2. Financial statements and reports on
Pengaduan Nasabah & Masalah Hukum customer complaints and legal issues
oleh Komite Audit Pihak Independen. reviewed by the in-dependent Audit
Committee members.
FREKUENSI DAN TINGKAT KEHADIRAN RAPAT FREQUENCY AND LEVEL OF ATTENDANCE OF THE AUDIT
KOMITE AUDIT COMMITTEE
Tabel Tingkat Kehadiran Rapat Komite Audit
Table on Level of Attendance of The Audit Committee
Rapat Komite Audit
Audit Committee Meeting
Jumlah dan Persentase Kehadiran
Nama Jabatan
Number and Percentage of Attendance
Name Position
Jumlah Rapat Jumlah Kehadiran
Persentase
Number of Number of
Percentage
Meetings Attendance
Ketua Merangkap Anggota
Boedi Armanto Chairman concurrently serving as 13 13 100
Member
Anggota Pihak Independen
Rety Listya Handayani 13 13 100
Independent Party Member
Anggota Pihak Independen
Agus Slamet Riyadi 13 13 100
Independent Party Member
Program Peningkatan Kompetensi Komite Audit Audit Committee Competency Development Program
Jenis Pelatihan dan Materi Pengembangan Waktu dan
Nama Jabatan Kompetensi /Pelatihan Tempat Penyelenggara
Name Position Type of Training and Competency Pelaksanaan Organizer
Development Material / Training Time and Venue
Ketua Merangkap
Pelatihan dapat dilihat pada Pelatihan dan/atau Peningkatan Kompetensi Dewan Komisaris
Anggota
Boedi Armanto Training can be referred to under the Board of Commissioners Training and/or Competency
Chairman Concurrently
Development section
Member
23 Mei 2025
Risk Management Certification Refresher Online
BARa
Program May 23, 2025
Anggota Pihak
Online
Rety Listya Independen
Handayani Member of Independet
4-5 Desember 2025
Party
Denpasar
Risk Beyond 2025 ERMA
December 4–5, 2025
Denpasar
580 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Jenis Pelatihan dan Materi Pengembangan Waktu dan
Nama Jabatan Kompetensi /Pelatihan Tempat Penyelenggara
Name Position Type of Training and Competency Pelaksanaan Organizer
Development Material / Training Time and Venue
Anggota Pihak 4-5 Desember 2025
Agus Slamet Independen Denpasar
Risk Beyond 2025 ERMA
Riyadi Member of Independet December 4–5, 2025
Party Denpasar
Program Kerja dan Pelaksanaan Kegiatan Audit Committee Work Program and Implementation
Komite Audit Tahun 2025 of Activities In 2025
Selama tahun 2025, Komite Audit telah melaksanakan kegiatan During 2025, the Audit Committee carried out the following
sebagai berikut : activities:
1. Melakukan pemantauan kinerja keuangan Bank secara 1. Monitored the Bank’s financial performance on a regular
berkala, termasuk pembahasan laporan keuangan bulanan, basis, including the review of monthly financial statements,
pengaduan nasabah, serta permasalahan hukum yang customer complaints, and legal issues reported by
disampaikan oleh pihak independen. independent parties.
2. Melakukan pengawasan atas proses penunjukan Kantor 2. Oversaw the process of appointing the Public Accounting
Akuntan Publik (KAP) dan Akuntan Publik, serta evaluasi Firm (KAP) and Public Accountant, as well as evaluated the
atas pelaksanaan audit laporan keuangan dan tindak lanjut implementation of financial statement audits and the follow-
atas management letter dan rekomendasi audit. up on management letters and audit recommendations.
3. Memantau tindak lanjut hasil pemeriksaan regulator, antara 3. Monitored the follow-up on regulatory examination results,
lain Otoritas Jasa Keuangan (OJK) dan Badan Pemeriksa including those from the Otoritas Jasa Keuangan (OJK) and
Keuangan (BPK), termasuk progres penyelesaian Daftar Badan Pemeriksa Keuangan (BPK), including the progress
Monitoring Tindak Lanjut (DMTL). of completion of the Follow-Up Monitoring List (DMTL).
4. Melakukan pemantauan atas pelaksanaan audit internal, 4. Monitored the implementation of internal audits, including
termasuk hasil audit pada kantor cabang dan unit kerja, audit results at branch offices and work units, evaluated the
evaluasi kinerja Divisi Internal Audit, serta penyelesaian performance of the Internal Audit Division, and ensured the
temuan audit dan penguatan sistem pengendalian internal. resolution of audit findings and the strengthening of the
internal control system.
5. Membahas dan memantau implementasi strategi anti fraud 5. Reviewed and monitored the implementation of the
(SAF), pengelolaan whistleblowing system (WBS), serta anti-fraud strategy (SAF), the management of the
pengendalian atas potensi fraud dan penyimpangan. whistleblowing system (WBS), and controls over potential
fraud and irregularities.
6. Melakukan pengawasan terhadap audit dan pengendalian 6. Oversaw audits and controls related to information
pada aspek teknologi informasi, sistem pembayaran, technology, payment systems, cybersecurity, personal data
keamanan siber, pelindungan data pribadi, serta business protection, and business continuity management.
continuity management.
7. Membahas pelaksanaan audit berbasis Environmental, 7. Reviewed the implementation of Environmental, Social &
Social & Governance (ESG) serta audit lainnya yang Governance (ESG)-based audits and other audits relevant
relevan dengan perkembangan regulasi dan kebutuhan to regulatory developments and the Bank’s supervisory
pengawasan Bank. needs.
8. Memantau kebijakan dan pelaksanaan manajemen terkait 8. Monitored policies and management implementation
keringanan kredit, hapus buku, serta penanganan kasus- related to credit relief, write-offs, and the handling of
kasus operasional yang menjadi perhatian. operational cases of concern.
9. Memastikan tindak lanjut atas arahan Komite Audit pada 9. Ensured follow-up on the Audit Committee’s directives in
setiap periode rapat serta efektivitas penyelesaian isu-isu each meeting period and the effectiveness of the resolution
pengawasan secara berkelanjutan. of supervisory issues on an ongoing basis.
10. Melakukan pemantauan kinerja keuangan Bank secara 10. Monitored the Bank’s financial performance on a regular
berkala, termasuk pembahasan laporan keuangan bulanan, basis, including the review of monthly financial statements,
pengaduan nasabah, serta permasalahan hukum yang customer complaints, and legal issues reported by
disampaikan oleh pihak independen. independent parties.
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Corporate Governance
Corporate Governance
11. Melakukan pengawasan atas proses penunjukan Kantor 11. Oversaw the process of appointing the Public Accounting
Akuntan Publik (KAP) dan Akuntan Publik, serta evaluasi Firm (KAP) and Public Accountant, as well as evaluated the
atas pelaksanaan audit laporan keuangan dan tindak lanjut implementation of financial statement audits and the follow-
atas management letter dan rekomendasi audit. up on management letters and audit recommendations.
12. Memantau tindak lanjut hasil pemeriksaan regulator, antara 12. Monitored the follow-up on regulatory examination results,
lain Otoritas Jasa Keuangan (OJK) dan Badan Pemeriksa including those from the Otoritas Jasa Keuangan (OJK) and
Keuangan (BPK), termasuk progres penyelesaian Daftar Badan Pemeriksa Keuangan (BPK), including the progress
Monitoring Tindak Lanjut (DMTL). of completion of the Follow-Up Monitoring List (DMTL).
13. Melakukan pemantauan atas pelaksanaan audit internal, 13. Monitored the implementation of internal audits, including
termasuk hasil audit pada kantor cabang dan unit kerja, audit results at branch offices and work units, evaluated the
evaluasi kinerja Divisi Internal Audit, serta penyelesaian performance of the Internal Audit Division, and ensured the
temuan audit dan penguatan sistem pengendalian internal. resolution of audit findings and the strengthening of the
internal control system.
14. Membahas dan memantau implementasi strategi anti fraud 14. Reviewed and monitored the implementation of the
(SAF), pengelolaan whistleblowing system (WBS), serta anti-fraud strategy (SAF), the management of the
pengendalian atas potensi fraud dan penyimpangan. whistleblowing system (WBS), and controls over potential
fraud and irregularities.
15. Melakukan pengawasan terhadap audit dan pengendalian 15. Oversaw audits and controls related to information
pada aspek teknologi informasi, sistem pembayaran, technology, payment systems, cybersecurity, personal data
keamanan siber, pelindungan data pribadi, serta business protection, and business continuity management.
continuity management.
16. Membahas pelaksanaan audit berbasis Environmental, 16. Reviewed the implementation of Environmental, Social &
Social & Governance (ESG) serta audit lainnya yang Governance (ESG)-based audits and other audits relevant
relevan dengan perkembangan regulasi dan kebutuhan to regulatory developments and the Bank’s supervisory
pengawasan Bank. needs.
17. Memantau kebijakan dan pelaksanaan manajemen terkait 17. Monitored policies and management implementation
keringanan kredit, hapus buku, serta penanganan kasus- related to credit relief, write-offs, and the handling of
kasus operasional yang menjadi perhatian. operational cases of concern.
18. Memastikan tindak lanjut atas arahan Komite Audit pada 18. Ensured follow-up on the Audit Committee’s directives in
setiap periode rapat serta efektivitas penyelesaian isu-isu each meeting period and the effectiveness of the resolution
pengawasan secara berkelanjutan. of supervisory issues on an ongoing basis.
Komite Remunerasi dan Nominasi The Remuneration and Nomination Committee
Dasar Pembentukan Komite Remunerasi Basis of Establishment of the Remuneration
dan Nominasi and Nomination Committee
Dalam rangka mewujudkan Tata Kelola Perusahaan yang Several steps were taken in order to realize Good Corporate
Baik (Good Corporate Governance) dengan mengacu pada Governance by referring to the Articles of Association of
Anggaran Dasar PT Bank Mandiri Taspen dan perubahannya PT Bank Mandiri Taspen and its amendments as well as the
serta ketentuan POJK Nomor 34/POJK.04/2014 tentang Komite provisions of OJK Regulation Number 34 / POJK.04 / 2014
Nominasi dan Remunerasi Emiten atau Perusahaan Publik concerning the Nomination and Remuneration Committee
yang menyatakan bahwa Dewan Komisaris wajib membentuk of Issuers or Public Companies which stated that the Board
Komite Remunerasi dan Nominasi dalam rangka mendukung of Commissioners was obliged forming a Remuneration and
efektivitas pelaksanaan tugas dan tanggung jawabnya. Dalam Nomination Committee in order to support the effectiveness of
rangka mewujudkan Tata Kelola Perusahaan yang Baik (Good the implementation of its duties and responsibilities. In order to
Corporate Governance) dengan mengacu pada: realize Good Corporate Governance with reference to:
1. Peraturan Otoritas Jasa Keuangan Nomor 34/POJK.04/2014 1. Financial Authority Service Regulation Number
tentang Komite Nominasi dan Remunerasi Emiten atau 34/ POJK.04/2014 concerning the Nomination and
Perusahaan Publik. Remuneration Committee of Issuers or Public Companies.
2. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 2. Financial Authority Service Regulation No. 17 of 2023
tanggal 14 September 2023 tentang Penerapan Tata dated September 14, 2023 regarding the Implementation
Kelola bagi Bank Umum. of Governance for Commercial Banks.
3. Surat Edaran Otoritas Jasa Keuangan 14/SEOJK.03/2025 3. OJK Circular Letter No. 14/SEOJK.03/2025 concerning
tentang Penerapan Tata Kelola bagi Bank Umum. Implementation of Governance for Commercial Banks.
582 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
4. Anggaran Dasar Bank Mandiri Taspen beserta dengan 4. Bank Mantap’s Articles of Association and its amendments.
perubahannya.
5. Keputusan Dewan Komisaris Nomor KOM/002/II/2021 5. Decision of the Board of Commissioners Number
tanggal 24 Februari 2021 tentang Penetapan Anggota KOM/002/ II/2021 dated February 24, 2021 concerning
Komite-Komite Di Bawah Dewan Komisaris. the Appointment of Members of the Committees Under the
Board of Commissioners.
6. Keputusan Direksi Nomor KEP.DIR/009/II/2021 tanggal 26 6. Decision of the Board of Directors Number KEP.
Februari 2021 Tentang Pembentukan Komite-Komite Di DIR/009/ II/2021 dated February 26, 2021 concerning
Bawah Dewan Komisaris. the Establishment of Committees Under the Board of
Commissioners.
Piagam Komite Remunerasi dan Nominasi Remuneration and Nomination Committee Charter
Piagam Komite Remunerasi dan Nominasi disusun sebagai The Charter of the Remuneration and Nomination Committee
pedoman bagi anggota Komite dalam melaksanakan tugas dan is prepared as a guideline for members of the Committee in
tanggung jawabnya agar efisien, efektif, transparan, kompeten, carrying out their duties and responsibilities in order to be efficient,
independen, dan dapat dipertanggungjawabkan, sehingga effective, transparent, competent, independent, and accountable,
dapat diterima oleh semua pihak yang berkepentingan dan so that it can be accepted by all interested parties and in
sesuai dengan peraturan perundang-undangan yang berlaku. accordance with applicable laws and regulations. The Charter of
Piagam Komite Remunerasi dan Nominasi disusun dengan the Remuneration and Nomination Committee was prepared with
tujuan untuk membantu Dewan Komisaris dalam menjalankan the aim of assisting the Board of Commissioners in carrying out
peran pengawasan terhadap Bank. Piagam Komite Remunerasi the supervisory role of the Bank. The Charter of the Remuneration
dan Nominasi telah disahkan dan ditandatangani oleh seluruh and Nomination Committee has been approved and signed by all
anggota Dewan Komisaris pada tanggal 24 Mei 2023. Adapun members of the Board of Commissioners on May 24, 2023. The
isi dari Piagam Komite Remunerasi dan Nominasi, memuat dan contents of the Remuneration and Nomination Committee Charter
mengatur hal-hal sebagai berikut: include and regulate the following matters:
1. Latar Belakang dan Tujuan 1. Background and Objectives
2. Dasar Pembentukan 2. Basis for Establishment
3. Pengangkatan, Komposisi, dan Struktur 3. Appointment, Composition, and Structure
4. Persyaratan Keanggotaan 4. Membership Requirements
5. Tugas dan Tanggung Jawab 5. Duties and Responsibilities
6. Sistem Nominasi dan Remunerasi 6. Nomination and Remuneration System
7. Kewenangan 7. Authority
8. Hubungan Kerja 8. Working Relationships
9. Rapat Komite 9. Committee Meetings
10. Pelaporan 10. Reporting
11. Masa Tugas dan Kompensasi 11. Term of Office and Compensation
12. Kerahasiaan 12. Confidentiality
13. Penutup 13. Closing
Tugas dan Tanggung Jawab Komite Remunerasi Duties and Responsibilities of the Remuneration
dan Nominasi and Nomination Committee
Komite Remunerasi dan Nominasi memiliki tugas dan tanggung The Remuneration and Nomination Committee has duties and
jawab antara lain: responsibilities, among others:
1. Ketua Komite bertugas dan bertanggung jawab dalam 1. The Head of the Committee is in charge and responsible
mengkoordinasikan pelaksanaan rapat Komite dan for coordinating the conduct of Committee meetings and
mengusulkan agenda serta materi rapat. proposing agendas and meeting materials.
2. Menyusun atau membuat sistem remunerasi dan nominasi 2. Arrange or create a remuneration and nomination system
bagi anggota Direksi dan Dewan Komisaris yang akan for members of the Board of Directors and Board of
menjadi pedoman bagi Dewan Komisaris dan Rapat Umum Commissioners that will serve as guidelines for the Board
Pemegang Saham (RUPS) dalam menetapkan remunerasi of Commissioners and the General Meeting of Shareholders
dan nominasi anggota Direksi dan Dewan Komisaris. (GMS) in determining the remuneration and nominations
of members of the Board of Directors and Board of
Commissioners.
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Corporate Governance
Corporate Governance
3. Komite bertugas dan bertanggung jawab dalam 3. The committee has the duty and responsibility in carrying
melaksanakan hal-hal sebagai berikut: out the following matters:
a. Menyusun konsep dan analisis yang berhubungan a. Develop concepts and analyses related to the functions
dengan fungsi Komite Remunerasi dan Nominasi. of the Remuneration and Nomination Committee.
b. Membantu Dewan Komisaris untuk memberikan b. Assist the Board of Commissioners to provide
rekomendasi tentang jumlah anggota Dewan Komisaris recommendations on the number of members of the
dan Direksi. Board of Commissioners and Directors.
c. Membantu Dewan Komisaris dalam penetapan c. Assist the Board of Commissioners in the determination
kebijakan umum Sumber Daya Manusia. of general human resources policies.
d. Merekomendasikan persetujuan perubahan struktur d. Recommend approval of changes in organizational
organisasi sampai dengan satu tingkat di bawah structure up to one level below the Board of Directors.
Direksi.
e. Membantu Dewan Komisaris memperoleh dan e. Assisting the Board of Commissioners in obtaining
menganalisis data bakal calon Direksi dan talent pool and analyzing data of prospective Board of Directors
pejabat satu tingkat di bawah Direksi. and talent pool of officials one level below the Board of
Directors.
f. Memberikan usulan tentang opsi saham serta f. Provide proposals about stock options and monitor
pengawasan pelaksanaannya kepada Dewan their implementation to the Board of Commissioners,
Komisaris, Direksi, dan pegawai. Directors and employees.
g. Memiliki database dan talent pool calon-calon anggota g. Has a database and talent pool candidates for members
Direksi dan Dewan Komisaris. of the Board of Directors and Board of Commissioners.
h. Melakukan evaluasi terhadap kebijakan remunerasi dan h. Evaluate the remuneration policy and provide
memberikan rekomendasi kepada Dewan Komisaris recommendations to the Board of Commissioners
mengenai: regarding:
1) Kebijaksanaan remunerasi bagi Dewan Komisaris 1) Remuneration policy for the Board of
dan Direksi untuk disampaikan kepada Rapat Commissioners and Directors to be submitted to
Umum Pemegang Saham, dan the General Meeting of Shareholders, and
2) Kebijaksanaan remunerasi bagi Pejabat 2) Remuneration policy for Executive Officers and
Eksekutif dan pegawai secara keseluruhan untuk employees as a whole to be submitted to the
disampaikan kepada Direksi. Directors.
i. Menyusun dan memberikan rekomendasi mengenai i. Prepare and provide recommendations on the system
sistem serta prosedur pemilihan dan atau penggantian and procedures for selecting and or replacing members
anggota Dewan Komisaris dan Direksi kepada Dewan of the Board of Commissioners and Directors to the
Komisaris untuk disampaikan kepada Rapat Umum Board of Commissioners to be submitted to the General
Pemegang Saham. Meeting of Shareholders.
j. Memberikan rekomendasi mengenai calon anggota j. Provide recommendation about the prospective
Dewan Komisaris dan/atau Direksi kepada Dewan member of the Board of Commissioners and / or
Komisaris untuk disampaikan kepada Rapat Umum Director to the Board of Commissioners to be delivered
Pemegang Saham dan atau regulator. to General Meeting of Shareholders and or regulator.
k. Memberikan rekomendasi mengenai Pihak Independen k. Provide recommendations on Independent Parties
yang akan menjadi anggota Komite Audit dan Komite who will be members of the Audit Committee and Risk
Pemantau Risiko. Monitoring Committee.
4. Anggota Komite bertugas dan bertanggung jawab dalam 4. Members of the Committee are in charge and responsible for
menyelenggarakan rapat secara teratur, mempelajari holding meetings regularly, learning meeting materials first,
materi rapat terlebih dahulu, menghadiri rapat, memberikan attending meetings, contributing and playing an active role,
kontribusi dan berperan aktif, serta membuat risalah rapat. and making minutes of meetings.
5. Membantu Dewan Komisaris untuk dapat mengajukan 5. Assist the Board of Commissioners to be able to propose
saran-saran kepada Pemegang Saham dalam hal: suggestions to the Shareholders in terms of:
a. Menyusun, melaksanakan dan menganalisis kriteria a. Compile, implement and analyze nomination criteria
dan prosedur nominasi bagi calon Dewan Komisaris and procedures for candidates for the Board of
dan Direksi. Commissioners and Directors.
b. Mengidentifikasikan calon-calon Direksi baik dari b. Identify candidates for Directors from both inside and
dalam maupun dari luar dan calon Dewan Komisaris outside and candidates for the Board of Commissioners
yang memenuhi syarat untuk diajukan atau diangkat who are eligible to be submitted or appointed as
menjadi Direktur atau Dewan Komisaris. Director or the Board of Commissioners.
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PT Bank Mandiri Taspen
c. Menyusun kriteria penilaian kinerja Direksi. c. Develop the criteria for assessment of the work of the
d. Menyusun, melaksanakan dan menganalisis kriteria Board of Directors.
dan prosedur pemberhentian Dewan Komisaris dan/ d. Arrange, carry out, and analyze the criteria and procedures
atau Direksi. of termination of the Board of Commissioners and/or
e. Membantu Dewan Komisaris dalam mengusulkan Director.
suatu sistem remunerasi yang sesuai bagi Dewan e. Assist the Board of Commissioners in proposing an appropriate
Komisaris dan Direksi berupa sistem penggajian dan remuneration system for the Board of Commissioners and
pemberian fasilitas dan tunjangan, penilaian terhadap Directors in the form of a payroll system and provision of
sistem tersebut dan opsi yang diberikan dan sistem facilities and benefits, an assessment of the system and the
pensiun. options provided and the pension system.
Wewenang Komite Remunerasi dan Nominasi Authority of the Remuneration
and Nomination Committee
Komite Remunerasi dan Nominasi memiliki wewenang untuk: The Remuneration and Nomination Committee has the
authority to:
1. Meminta Bank Mandiri Taspen untuk melakukan survey 1. Asking Bank Mandiri Taspen to conduct surveys according
sesuai kebutuhan Komite Remunerasi dan Nominasi. to the needs of the Remuneration and Nomination
Committee.
2. Meminta informasi hal-hal yang diperlukan dari berbagai 2. Request information on things needed from various parties,
pihak baik internal maupun eksternal Bank Mandiri Taspen. both internal and external, Bank Mandiri Taspen.
Masa Jabatan Komite Remunerasi dan Nominasi Term of Service of the Remuneration and Nomination
Committee
Masa jabatan anggota Komite Remunerasi dan Nominasi The terms of office of the members of the Remuneration and
diatur dalam Piagam Komite Remunerasi dan Nominasi yang Nomination Committee are regulated in the Remuneration and
disahkan tanggal 24 Mei 2023, Juncto Keputusan Direksi Nomination Committee Charter, ratified on May 24, 2023, in
PT Bank Mandiri Taspen Nomor KEP.DIR/009/II/2021 conjunction with Decree of the Board of Directors of PT Bank
tanggal 26 Februari 2021 tentang Pembentukan Komite- Mandiri Taspen No. KEP.DIR/009/II/2021 dated February 26,
komite Di Bawah Dewan Komisaris yang menentukan masa 2021, concerning the Establishment of Committees Under the
jabatan sebagai berikut: Board of Commissioners, which stipulates the following terms
of office:
1. Masa tugas anggota Komite Remunerasi dan Nominasi 1. The term of office for members of the Remuneration and
yang berasal dari anggota Dewan Komisaris tidak boleh Nomination Committee from members of the Board of
lama daripada masa jabatan Komisaris dan dapat diangkat Commissioners may not be longer than the term of office
kembali hanya untuk 1 (satu) periode berikutnya. of the Commissioner and may be reappointed only for the
next 1 (one) period;
2. Masa kerja anggota Komite ditetapkan sama dengan masa 2. The term of office of the members of the Committee is
jabatan Dewan Komisaris dengan ketentuan anggota determined to be the same as the term of office of the
Komite sewaktu-waktu dapat diberhentikan berdasarkan Board of Commissioners provided that the members of
keputusan Dewan Komisaris. the Committee can be dismissed at any time based on the
decision of the Board of Commissioners;
3. Pemberhentian tersebut akan dituangkan dalam suatu 3. The dismissal will be stated in a Board of Directors Decree.
Keputusan Direksi.
Struktur, Keanggotaan dan Keahlian Komite Structure, Membership and Expertise of the
Remunerasi dan Nominasi Remuneration and Nomination Committee
Komite Remunerasi dan Nominasi ditetapkan oleh Dewan The Remuneration and Nomination Committee was established
Komisaris dan diangkat oleh Direksi. Pengangkatan Anggota by the Board of Commissioners and appointed by the Board
Komite terakhir Sesuai Surat Keputusan Direksi KEP.DIR/100/ of Directors. The latest appointment of Committee members
XII/2025 tanggal 29 Desember 2025 tentang Perubahan was in accordance with the Board of Directors Decree No.
Keanggotaan Komite Remunerasi dan Nominasi Dewan KEP.DIR/100/XII/2025 dated December 29, 2025 concerning
Komisaris. Changes in the Composition of the Remuneration and
Nomination Committee of the Board of Commissioners.
2025 Annual Report 585
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Corporate Governance
Corporate Governance
Tabel Struktur, Keanggotaan dan Keahlian Komite Remunerasi dan Nominasi
Table of Structure, Membership, and Expertise of the Remuneration and Nomination Committee
Nama Jabatan Keterangan Keahlian
Name Position Remarks Expertise
Anggota Komisaris Independen Ekonomi
Boedi Armanto
Member Independent Commissioner Economics
Pejabat Eksekutif yang
Anggota Ex-Officio merangkap
membawahi sumber daya
Sekretaris
Hendro Triendarto manusia SDM
Ex-Officio Member concurrently
Executive Officer in charge of
Secretary
Human Capital
Profil Komite Remunerasi dan Nominasi Profile of The Remuneration and Nomination
Committee
Profil anggota Komite Remunerasi dan Nominasi per 31 Desember The profile of the members of the Remuneration and Nomination
2025 adalah sebagai berikut. Committee as of December 31, 2025 was as follows.
Boedi Armanto
Anggota Komite Remunerasi dan Nominasi/ Komisaris Independen
Member of the Remuneration and Nomination Committee / Independent Commissioner
Profil Beliau dapat dilihat dalam Profil Dewan Komisaris dalam Laporan Tahunan ini.
His profile can be found in the Board of Commissioners Profile section in this Annual Report.
Hendro Triendarto
Anggota Komite Remunerasi dan Nominasi/ Division Head Human Capital
Member of the Remuneration and Nomination Committee / Division Head of Human Capital
Profil Beliau dapat dilihat dalam Profil Pejabat Eksekutif dalam Laporan Tahunan ini.
His profile can be found in the Executive Officers Profile section in this Annual Report.
Kualifikasi Pendidikan dan Pengalaman Kerja Komite Educational Qualifications and Work Experience of
Remunerasi dan Nominasi The Remuneration and Nomination Committee
Tabel Kualifikasi Pendidikan dan Pengalaman Kerja Komite Remunerasi dan Nominasi
Table of Educational Qualifications and Work Experience of the Remuneration and Nomination Committee
Nama Jabatan Pendidikan Pengalaman Kerja
Name Position Education Work Experience
• Sarjana Agronomi
• Magister Applied Economics Memiliki pengalaman sebagai pengawas
Anggota • Doktor bidang Ekonomi perbankan dan Komisaris Perbankan
Boedi Armanto
Member • Bachelor’s Degree in Agronomy Had experience as a banking supervisor
• Master’s Degree in Applied Economics and banking commissioner
• Doctorate in Economics
• Sarjana Teknologi Hasil Pertanian
Anggota Ex-Officio Memiliki pengalaman kerja di bidang
• Master of Business Innovation
merangkap Sekretaris sumber daya manusia
Hendro Triendarto • Bachelor’s Degree in Agricultural
Ex-Officio Member Had work experience in the human
Product Technology
concurrently Secretary resources field
• Master of Business Innovation
586 Laporan Tahunan 2025
Page 587
PT Bank Mandiri Taspen
Independensi Komite Remunerasi dan Nominasi Independence of Remuneration and Nomination
Committee
Tabel Independensi Komite Remunerasi dan Nominasi
Table of Independence of Remuneration and Nomination Committee
Aspek Independensi
Boedi Armanto Hendro Triendarto
Independence Aspect
Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan Direksi
Has no financial relationship with the Board of Commissioners and Board of
Directors
Tidak memiliki hubungan kepengurusan di perusahaan, anak perusahaan,
maupun perusahaan afiliasi
Has no management relationship in the company, subsidiaries, or affiliated
companies
Tidak memiliki hubungan kepemilikan saham di perusahaan
Has no share ownership relationship in the company
Tidak memiliki hubungan keluarga dengan Dewan Komisaris, Direksi, dan/
atau sesama anggota Komite Remunerasi dan Nominasi
Has no family relationship with the Board of Commissioners, Board of
Directors, and/or fellow members of the Remuneration and Nomination
Committee
Tidak menjabat sebagai pengurus partai politik, pejabat dan pemerintah
Has not served as a political party administrator, official and government
Rapat Komite Remunerasi dan Nominasi Remuneration and Nomination Committee Meeting
KEBIJAKAN RAPAT MEETING POLICY
Persyaratan, mekanisme dan tata cara rapat Komite Remunerasi Requirements, mechanism and procedures for Remuneration
dan Nominasi diatur dalam Piagam Komite Remunerasi dan and Nomination Committee meetings are regulated in the
Nominasi yang disahkan oleh Dewan Komisaris tanggal 24 Mei Remuneration and Nomination Committee Charter which was
2023, yaitu: approved by the Board of Commissioners on May 24, 2023:
1. Rapat Komite Remunerasi dan Nominasi diselenggarakan 1. Remuneration and Nomination Committee meetings are
sekurang-kurangnya 1 (satu) kali dalam 3 (tiga) bulan, held at least 1 (one) time in 3 (three) months,
2. Rapat hanya dapat dilaksanakan apabila dihadiri oleh 2. Meetings can only be held if attended by at least 51% (fifty
paling kurang 51% (lima puluh satu persen) dari jumlah one percent) of the total members including an Independent
anggota termasuk seorang Komisaris Independen dan Commissioner and Human Capital Executive Officer,
Pejabat Eksekutif Human Capital, 3. The Remuneration and Nomination Committee meeting
3. Rapat Komite Nominasi dan Remunerasi dipimpin oleh is chaired by the Chairperson of the Remuneration and
Ketua Komite Nominasi dan Remunerasi atau anggota yang Nomination Committee or a member appointed in writing,
ditunjuk secara tertulis, apabila Ketua Komite Remunerasi if the Chairperson of the Remuneration and Nomination
dan Nominasi berhalangan hadir Committee is unable to attend
4. Keputusan rapat Komite dilakukan berdasarkan 4. Committee meeting decisions are made based on
musyawarah mufakat. Namun dalam hal tidak terjadi deliberation and consensus. However, in the event that
musyawarah mufakat, maka pengambilan keputusan consensus deliberation does not occur, the decision is
dilakukan secara voting berdasarkan suara terbanyak. made by voting based on the majority of votes.
5. Perbedaan pendapat (dissenting opinion) yang terjadi 5. Dissenting opinions that occur in Committee meetings
dalam rapat Komite wajib dicantumkan secara jelas dalam must be clearly stated in the minutes of the meeting along
risalah rapat beserta alasan perbedaan pendapat tersebut. with the reasons for the differences of opinion.
6. Hasil rapat Komite wajib dituangkan dalam risalah rapat 6. The results of the Committee meeting must be stated in
oleh Sekretaris Komite, ditandatangani oleh Ketua Komite the minutes of the meeting by the Committee secretary,
dan sekretaris mendokumentasikan secara baik. signed by the Committee Chair and the secretary properly
documented.
2025 Annual Report 587
Page 588
Corporate Governance
Corporate Governance
AGENDA RAPAT KOMITE REMUNERASI DAN NOMINASI REMUNERATION AND NOMINATION COMMITTEE
MEETING AGENDA
Tabel Agenda Rapat Komite Remunerasi dan Nominasi
Remuneration and Nomination Committee Meeting Agenda Table
Keterangan
(Nominasi/
Tanggal Rapat Agenda Rapat Peserta Rapat Remunerasi)
No
Meeting Date Meeting Agenda Meeting Participants Remarks
(Nomination/
Remuneration)
1. Usulan Tantiem Pengurus PT Bank Mandiri Taspen
Tahun 2024
2. Usulan Gaji/Honorarium dan/atau Fasilitas
1. Boedi Armanto
Pengurus PT Bank Mandiri Taspen Tahun 2025
19 Maret 2025 2. Mustaslimah Remunerasi
1 1. Proposed tantiem for the Management of PT Bank
March 19, 2025 3. Hendrika Nora Osloi Sinaga Remuneration
Mandiri Taspen for 2024
4. Oktaria Ineztianty
2. Proposed salaries/honorarium and/or facilities for
the Management of PT Bank Mandiri Taspen for
2025
Usulan Pengangkatan Kembali Anggota Dewan 1. Boedi Armanto
26 Juni 2025 Komisaris atas nama Hendrika Nora Osloi Sinaga 2. Mustaslimah Nominasi
2
June 26, 2025 Proposed reappointment of a member of the Board of 3. Hendrika Nora Osloi Sinaga Nomination
Commissioners, namely Hendrika Nora Osloi Sinaga 4. Errinto S.P. Pardede
1. Boedi Armanto
20 Agustus 2025 Pembahasan Strategi Divisi Human Capital 2. Mustaslimah Nominasi
3
August 20, 2025 Discussed the Human Capital Division strategy 3. Hendrika Nora Osloi Sinaga Nomination
4. Hendro Triendarto
1. Boedi Armanto
Usulan Perubahan Pengurus PT Bank Mandiri Taspen
08 September 2025 2. Mustaslimah Nominasi
4 Proposed changes to the Management of PT Bank
September 8, 2025 3. Hendrika Nora Osloi Sinaga Nomination
Mandiri Taspen
4. Hendro Triendarto
1. Usulan Perubahan Fasilitas dan Tunjangan bagi
Pengurus PT Bank Mandiri Taspen;
2. Penggantian Anggota Komite Pemantau Risiko
1. Boedi Armanto
24 November 2025 Pihak Independen. Nominasi
5 2. Mustaslimah
November 24, 2025 1. Proposed changes to facilities and benefits for the Nomination
3. Hendro Triendarto
Management of PT Bank Mandiri Taspen;
2. Replaced an Independent member of the Risk
Monitoring Committee.
Usulah Nominasi Perubahan Anggota Direksi dan
Dewan Komisaris PT Bank Mandiri Taspen
04 Desember 2025 1. Boedi Armanto Nominasi
6 Proposed nominations for changes in the composition
December 4, 2025 2. Hendro Triendarto Nomination
of the Board of Directors and Board of Commissioners
of PT Bank Mandiri Taspen
22 Desember 2025 Human Capital Strategic Plan 1. Boedi Armanto Nominasi
7
December 22, 2025 2. Hendro Triendarto Nomination
588 Laporan Tahunan 2025
Page 589
PT Bank Mandiri Taspen
FREKUENSI DAN TINGKAT KEHADIRAN RAPAT KOMITE FREQUENCY AND ATTENDANCE RATE OF REMUNERATION
REMUNERASI DAN NOMINASI AND NOMINATION COMMITTEE MEETINGS
Tabel Tingkat Kehadiran Rapat Komite Remunerasi dan Nominasi
Table of Attendance Rate of Remuneration and Nomination Committee Meetings
Remunerasi dan Nominasi
Remuneration and Nomination
Jumlah dan Persentasi Kehadiran
Nama Jabatan
Number and Percentage of Attendance
Name Position
Jumlah Rapat Jumlah Kehadiran
Persentase
Number of Number of
Percentage
Meetings Attendance
Ketua Merangkap Anggota
Vacant* - - -
Chairman Concurrently Member
Anggota
Mustaslimah** 5 5 100
Member
Anggota
Hendrika Nora Osloi Sinaga*** 4 4 100
Member
Anggota
Boedi Armanto 7 7 100
Member
Anggota Merangkap Sekretaris
Oktaria Ineztianty**** 1 1 100
Member Concurrently Secretary
Anggota Merangkap Sekretaris
Errinto S.P. Pardede***** 1 1 100
Member Concurrently Secretary
Anggota Merangkap Sekretaris
Hendro Triendarto****** 5 5 100
Member Concurrently Secretary
Keterangan:
*) Posisi Ketua Komite Merangkap Anggota vacant, dalam pelaksanaan rapat pimpinan rapat ditunjuk dari anggota yang hadir. / The position of Chairman concurrently
serving as Member was vacant; during meetings, the chairperson was appointed from among the attending members.
**) Diberhentikan sebagai Anggota Komite Remunerasi dan Nominasi berdasarkan pada Surat Keputusan Direksi No. KEP.DIR/100/XII/2025 tanggal 29 Desember 2025
tentang Perubahan Keanggotaan Komite Remunerasi dan Nominasi Dewan Komisaris. / Dismissed as a Member of the Remuneration and Nomination Committee based
on the Board of Directors Decree No. KEP.DIR/100/XII/2025 dated December 29, 2025 concerning Changes in the Composition of the Remuneration and Nomination
Committee of the Board of Commissioners.
***) Diberhentikan sebagai Anggota Komite Remunerasi dan Nominasi berdasarkan pada Surat Keputusan Direksi No. KEP.DIR/093/X/2025 tanggal 27 Oktober 2025 tentang
Perubahan Keanggotaan Komite Remunerasi dan Nominasi Dewan Komisaris / Dismissed as a Member of the Remuneration and Nomination Committee based on the
Board of Directors Decree No. KEP.DIR/093/X/2025 dated October 27, 2025 concerning Changes in the Composition of the Remuneration and Nomination Committee of
the Board of Commissioners.
****) Telah mengajukan pengunduran diri sebagai Division Head Human Capital, efektif per 1 Juni 2025 / Resigned from the position of Division Head of Human Capital,
effective June 1, 2025.
*****) Menjabat sebagai Alt. Division Head Human Capital sehingga menjadi Anggota Merangkap Sekretaris Komite Remunerasi dan Nominasi sampai ditentukannya pejabat
efektif. / Served as Alt. Division Head of Human Capital and concurrently as Member and Secretary of the Remuneration and Nomination Committee until the definitive
official was appointed.
******) Menjabat sebagai Division Head Human Capital sejak Juli 2025 / Served as Division Head of Human Capital starting from July 2025
2025 Annual Report 589
Page 590
Corporate Governance
Corporate Governance
Program Peningkatan Kompetensi Komite Remuneration and Nomination Committee
Remunerasi dan Nominasi Competency Improvement Program
Jenis Pelatihan dan Materi
Pengembangan
Waktu dan Tempat
Nama Jabatan Kompetensi /Pelatihan Penyelenggara
Pelaksanaan
Name Position Type of Training and Organizer
Time and Venue
Competency Development
Material / Training
Pelatihan dapat dilihat pada Pelatihan dan/atau Peningkatan Kompetensi
Anggota Dewan Komisaris
Boedi Armanto
Member Training can be referred to under the Board of Commissioners Training and/or
Competency Development section
Refreshment Sertifikasi
Lembaga
Manajemen Risiko Jenjang 5 26 Agustus 2025, Jakarta
Pengembangan
Risk Management Certification August 26, 2025, Jakarta
Perbankan Indonesia
Refresher – Level 5
21 November 2025, Jakarta
Know Your Customer Bank Mandiri Taspen
Anggota Ex-Officio November 21, 2025, Jakarta
merangkap Sekretaris
Hendro Triendarto
Ex-Officio Member Blue Economy Ecosystem 25 April 2026, Jakarta
Mandiri University
Concurrently Secretary Development (BEEDEV) April 25, 2026, Jakarta
11 Februari 2025, Jakarta
Facilitating Skills Mandiri University
February 11, 2025, Jakarta
Dry Run Unlocking Profilling 30 Januari 2025, Jakarta
Mandiri University
Leadership Tahun 2025 January 30, 2025, Jakarta
Program Kerja dan Laporan Singkat Pelaksanaan Work Program and Summary Report on The
Kegiatan Komite Remunerasi dan Nominasi Tahun 2025 Implementation of Activities of The Remuneration
and Nomination Committee In 2025
Sesuai dengan tugasnya dalam bidang Remunerasi dan In accordance with its duties in the areas of Remuneration and
Nominasi, selama tahun 2025 Komite Remunerasi dan Nomination, during 2025 the Remuneration and Nomination
Nominasi telah melaksanakan tugasnya melakukan kajian dan Committee carried out its duties by conducting reviews and
memberikan rekomendasi kepada Dewan Komisaris sebanyak providing recommendations to the Board of Commissioners on
7 (tujuh) kali dengan hal-hal yang telah dikaji sebagai berikut: 7 (seven) occasions, covering the following matters:
1. Usulan Calon Anggota Dewan Komisaris dan Direksi untuk 1. Proposed candidates for members of the Board of
diusulkan dalam RUPS. Commissioners and Board of Directors to be submitted to
the GMS.
2. Usulan Remunerasi Anggota Dewan Komisaris dan Direksi 2. Proposed remuneration for members of the Board of
untuk diusulkan dalam RUPS. Commissioners and Board of Directors to be submitted to
the GMS.
3. Usulan perubahan Struktur Organisasi. 3. Proposed changes to the organizational structure.
4. Usulan Perubahan Fasilitas dan Tunjangan Direksi, Dewan 4. Proposed changes to facilities and benefits for the Board of
Komisaris, dan Organ Pendukung Dewan Komisaris. Directors, Board of Commissioners, and supporting organs
of the Board of Commissioners.
5. Usulan Penggantian Anggota Komite Dewan Komisaris. 5. Proposed replacement of members of the Board of
Commissioners’ committees.
6. Review kebijakan remunerasi, dan kebijakan human capital 6. Reviewed remuneration policies and human capital policies
secara umum. in general.
590 Laporan Tahunan 2025
Page 591
PT Bank Mandiri Taspen
Komite Pemantau Risiko Risk Monitoring Committee
Dasar Pembentukan Komite Pemantau Risiko Basis for Risk Monitoring Committee Establishment
Komite Pemantau Risiko Bank Mandiri Taspen dibentuk The Bank Mandiri Taspen Risk Monitoring Committee was
berdasarkan Peraturan Otoritas Jasa Keuangan No. 17 Tahun formed based on Financial Services Authority Regulation
2023 tanggal 14 September 2023 tentang Penerapan Tata No. 17 of 2023 dated September 14, 2023 concerning the
Kelola bagi Bank Umum dan Surat Edaran Otoritas Jasa Implementation of Governance for Commercial Banks and the
Keuangan No. 13/SEOJK.03/2017 tentang Penerapan Tata OJK Circular Letter No. 13/ SEOJK.03/2017 on Implementation
Kelola bagi Bank Umum. Komite Pemantau Risiko Bank Mandiri of Management for Public Bank:
Taspen dibentuk berdasarkan:
1. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 1. OJK Regulation no. 17 of 2023 dated September 14,
tanggal 14 September 2023 tentang Penerapan Tata 2023 concerning the Implementation of Governance for
Kelola bagi Bank Umum. Commercial Banks.
2. Surat Edaran Otoritas Jasa Keuangan 14/SEOJK.03/2025 2. OJK Circular Letter No. 14/SEOJK.03/2025 concerning
tentang Penerapan Tata Kelola bagi Bank Umum. Implementation of Governance for Commercial Banks.
3. Anggaran Dasar Bank Mandiri Taspen beserta dengan 3. Bank Mandiri Taspen Articles of Association and its
perubahannya. amendments.
4. Keputusan Dewan Komisaris Nomor KOM/002/II/2021 4. Decision of the Board of Commissioners Number
tanggal 24 Februari 2021 tentang Penetapan Anggota KOM/002/ II/2021 dated February 24, 2021 concerning
Komite-Komite Di Bawah Dewan Komisaris the Appointment of Members of the Committees Under the
Board of Commissioners
5. Keputusan Direksi Nomor KEP.DIR/009/II/2021 tanggal 26 5. Decision of the Board of Directors Number KEP.
Februari 2021 Tentang Pembentukan Komite-Komite Di DIR/009/ II/2021 dated February 26, 2021 concerning
Bawah Dewan Komisaris the Establishment of Committees Under the Board of
Commissioners
Pengangkatan Komite Pemantau Risiko terakhir sesuai The most recent appointment of the Risk Monitoring Committee
persetujuan Dewan Komisaris yang disampaikan dengan was approved by the Board of Commissioners as conveyed
Surat No. DEKOM/083/2025 tanggal 25 November 2025 through Letter No. DEKOM/083/2025 dated November 25, 2025
tentang Penetapan Perubahan Keanggotaan komite Pemantau regarding the Determination of Changes in the Membership of
Risiko Dewan Komisaris, dan selanjutnya diangkat oleh the Board of Commissioners’ Risk Monitoring Committee, and
Direksi dengan Keputusan No. KEP.DIR/095/XI/2025 tanggal subsequently appointed by the Board of Directors through Decree
25 November 2025 tentang Perubahan Keanggotaan Komite No. KEP.DIR/095/XI/2025 dated November 25, 2025 concerning
Pemantau Risiko Dewan Komisaris. Changes in the Membership of the Board of Commissioners’ Risk
Monitoring Committee.
Piagam Komite Pemantau Risiko Charter of Risk Monitoring Committee
Piagam Komite Pemantau Risiko disusun sebagai pedoman The Risk Monitoring Committee Charter is prepared as
bagi anggota Komite dalam melaksanakan tugas dan a guideline for Committee members in carrying out their
tanggung jawabnya agar efisien, efektif, transparan, kompeten, duties and responsibilities so that they are efficient, effective,
independen, dan dapat dipertanggungjawabkan, sehingga transparent, competent, independent, and accountable to be
dapat diterima oleh semua pihak yang berkepentingan dan accepted by all interested parties and following the applicable
sesuai dengan peraturan perundang-undangan yang berlaku. laws and regulations. The Charter of the Risk Monitoring
Piagam Komite Pemantau Risiko disusun dengan tujuan Committee was prepared to assist the Board of Commissioners
untuk membantu Dewan Komisaris dalam menjalankan peran in carrying out its supervisory role over the Bank. The Charter of
pengawasan terhadap Bank. Piagam Komite Pemantau Risiko the Risk Monitoring Committee has been approved and signed
telah disahkan dan ditandatangani oleh seluruh anggota by all members of the Board of Commissioners on May 24,
Dewan Komisaris pada tanggal 24 Mei 2023. Adapun isi dari 2023. The contents of the Risk Monitoring Committee Charter
Piagam Komite Pemantau Risiko, memuat dan mengatur hal- include and regulate the following matters:
hal sebagai berikut:
2025 Annual Report 591
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Corporate Governance
Corporate Governance
1. Latar Belakang dan Tujuan 1. Background and Objectives
2. Dasar Peraturan 2. Legal Basis
3. Pengangkatan, Komposisi, Struktur 3. Appointment, Composition, and Structure
4. Persyaratan Keanggotaan 4. Membership Requirements
5. Tugas dan Tanggung Jawab 5. Duties and Responsibilities
6. Kewenangan 6. Authority
7. Hubungan Kerja 7. Working Relationships
8. Rapat Komite 8. Committee Meetings
9. Pelaporan 9. Reporting
10. Masa Tugas 10. Term of Office
11. Kerahasiaan 11. Confidentiality
12. Penutup 12. Closing
Tugas dan Tanggung Jawab Komite Pemantau Risiko Duty and Responsibility of Risk Monitoring Committee
Berdasarkan Piagam, Komite Pemantau Risiko memiliki tugas Based on the charter, the Risk Monitoring Committee has the
dan tanggung jawab untuk membantu dan memfasilitasi duty and responsibility to assist and facilitate Commissioners
Komisaris dalam menjalankan tugas dan fungsi pengawasan in performing their duties and monitoring function of matters
atas hal-hal yang terkait dengan pemantauan risiko antara related to risk monitoring, including:
lain:
1. Memberikan masukan kepada Komisaris dalam penyusunan 1. Giving input to the Commissioners in preparing and
dan perbaikan manajemen risiko yang berkaitan dengan improving risk management related to risk control in asset
pengendalian risiko di bidang pengelolaan asset and and liability management, liquidity, credit and operation
liability, likuiditas, perkreditan serta operasional sebelum before gaining the Commissioners’ approval.
mendapat persetujuan Komisaris.
2. Melakukan diskusi dengan Direksi atau unit kerja yang 2. Having discussion with the Board of Directors or work
terkait dengan masalah yang manajemen risikonya perlu units related to problems whose risk management should
dibahas. be discusses.
3. Mengevaluasi kesesuaian antara kebijakan manajemen 3. Evaluating the consistency of risk management policy with
risiko dengan pelaksanaan dalam kegiatan Bank. implementation in Bank activities.
4. Memantau dan mengevaluasi pelaksanaan tugas Komite 4. Monitoring and evaluating the performance of the duties
Manajemen Risiko dan Satuan Kerja Manajemen Risiko. of the Risk Management Committee and Risk Management
Work Unit.
5. Mempelajari, mengkaji ulang kebijakan dan peraturan- 5. Studying, reviewing internal policies and regulations on risk
peraturan internal tentang kebijakan manajemen risiko management policy made the Board of Directors.
yang dibuat Direksi.
6. Memastikan telah dipertimbangkannya segala risiko yang 6. Ensuring the consideration of all important risks in new
penting dalam produk-produk Bank Mandiri Taspen yang products of Bank Mandiri Taspen and all impacts of internal
baru dan segala dampak adanya perubahan atau kejadian and external changes or significant events on Bank Mandiri
yang signifikan baik yang berasal dari internal maupun Taspen.
eksternal Bank Mandiri Taspen .
7. Mengkaji ulang secara berkala terhadap kebijakan 7. Regularly reviewing risk management policy and guideline
manajemen risiko beserta pedoman pelaksanaannya dan of the implementation and all changes and adjustments of
semua perubahan serta penyesuaian kebijakan manajemen risk management policies.
risiko.
8. Melakukan evaluasi terhadap akurasi model dan validitas 8. Evaluating the accuracy of model and validity of data used
data yang digunakan untuk mengukur risiko. to measure risk.
9. Mengikuti dan mempelajari keputusan-keputusan Komite 9. Following and studying the decisions of the Risk
Manajemen Risiko. Management Committee.
10. Melakukan kajian draft laporan triwulan profil risiko Bank 10. Reviewing draft of quarterly individual and consolidated
Mandiri Taspen secara individual maupun konsolidasi risk profile reports of Bank Mandiri Taspen with the
bersama Komisaris, sehingga laporan triwulan profil risiko Commissioners, so that the quarterly individual and
Bank Mandiri Taspen secara individual maupun konsolidasi consolidated risk profile reports of Bank Mandiri Taspen for
ke Otoritas Jasa Keuangan telah dibahas dengan Komisaris. the Financial Service Authority have been discussed with
the Commissioners.
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11. Menyampaikan rekomendasi atau masukan kepada 11. Giving recommendation or input for the Commissioners on
Komisaris atas hal-hal yang perlu mendapat perhatian matters which are considered important to pay attention
dan yang perlu dibicarakan dengan Direksi, agar Direksi to and discuss with the Board of Directors, so that the
melakukan tindak lanjut dari hasil evaluasi manajemen Board of Directors follow up the result of risk management
risiko oleh Komite. evaluation by the Committee.
12. Secara proaktif menyelenggarakan rapat dengan Direksi 12. Proactively holding meetings with the Board of Directors
Bank Mandiri Taspen apabila Komite mengantisipasi akan of Bank Mandiri Taspen if the committee anticipates risk,
adanya risiko, khususnya apabila ada peristiwa penting, especially in case of significant event, external regulation
peraturan eksternal yang mempengaruhi dibidang usaha which affect the business of Bank Mandiri Taspen.
Bank Mandiri Taspen .
13. Melakukan evaluasi secara berkala terhadap perkembangan 13. Regularly evaluating the development on the change of
atas perubahan struktur organisasi yang sedang dijalankan organizational structure being conducted by Bank Mandiri
oleh Bank Mandiri Taspen . Taspen.
14. Monitoring adanya informasi negatif terhadap nasabah- 14. Monitoring negative information on customers of Bank
nasabah Bank Mandiri Taspen yang dapat menyebabkan Mandiri Taspen which may increase credit risk.
meningkatnya risiko kredit.
Wewenang Komite Pemantau Risiko Authority of Risk Monitoring Committee
Adapun kewenangan yang dimiliki oleh Komite Pemantau The authority of the Risk Monitoring Committee is as follows:
Risiko adalah sebagai berikut:
1. Ketua dan anggota Komite dapat menghadiri rapat Risk 1. The Chairperson and members of the Committee may attend
Management sebagai undangan. the Risk Management Committee meetings by invitation.
2. Ketua dan anggota Komite dapat meminta laporan-laporan 2. The chairman and members of the Committee may
internal yang berkaitan dengan pengendalian risiko dibidang request internal reports related to risk control in asset and
pengelolaan asset and liability, perkreditan, treasury, liability management, credit, treasury, operation and GCG
operasional serta penerapan GCG antara lain menyangkut: implementation, including related to:
a. Eksposur risiko. a. Risk exposure.
b. Kepatuhan terhadap kebijakan dan prosedur serta b. Compliance to policies and procedures and
penetapan limit-limit. implementation of limits.
c. Realisasi pelaksanaan pengendalian risiko c. Realization of risk control implementation compared
dibandingkan dengan target yang telah ditetapkan. with established target.
d. Laporan berkala profil risiko Bank secara individual d. Regular individual and consolidated Bank risk profile
maupun secara konsolidasi kepada Otoritas Jasa reports for the Financial Service Authority.
Keuangan.
e. Laporan penerapan GCG e. GCG implementation report
f. Laporan realisasi Rencana Bisnis Bank. f. Report of realization of Bank Business Plans.
3. Bekerja sama dengan Komite Audit secara umum dan 3. Working with the Audit Committee generally and
secara khusus untuk meminta lnternal Audit untuk specifically to request Internal Audit to examine certain
melakukan pemeriksaan terhadap bidang-bidang tertentu fields with worsening risk exposures.
yang eksposur risikonya memburuk.
4. Mensosialisasikan dan memberikan konseling bagi Direksi 4. Socializing and providing counseling to the Board of
dan jajarannya dalam rangka implementasi GCG. Directors and its ranks to implement GCG.
5. Melaksanakan komunikasi dengan pihak-pihak atau lembaga 5. Holding communication with external parties or institutions
eksternal terkait dengan permasalahan GCG dengan terlebih on GCG issues by first gaining the approval of the Board of
dahulu mendapat persetujuan Dewan Komisaris. Commissioners.
Masa Jabatan Komite Pemantau Risiko Term of Service of the Risk Monitoring Committee
Masa jabatan anggota Komite Pemantau Risiko diatur dalam The term of office of the members of the Risk Monitoring
Piagam Komite Pemantau Risiko yang telah disahkan dan Committee is stipulated in the Risk Monitoring Committee
ditandatangani oleh seluruh anggota Dewan Komisaris pada Charter, which has been approved and signed by all members
tanggal 24 Mei 2023. Masa jabatan Komite Pemantau Risiko of the Board of Commissioners on May 24, 2023. The term of
adalah sebagai berikut: office of the Risk Monitoring Committee is as follows:
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a. Masa tugas anggota Komite Audit yang berasal dari a. The term of office of members of the Risk Monitoring
anggota Dewan Komisaris tidak boleh lebih lama daripada Committee who come from members of the Board of
masa jabatan Komisaris dan dapat diangkat kembali hanya Commissioners may not be longer than the term of office of
untuk 1 (satu) periode berikutnya; the Commissioner and can be reappointed only for the next
1 (one) period;
b. Masa kerja anggota Komite ditetapkan sama dengan masa b. The term of office of the members of the Committee is
jabatan Dewan Komisaris dengan ketentuan anggota determined to be the same as the term of office of the
Komite sewaktu-waktu dapat diberhentikan berdasarkan Board of Commissioners provided that the members of
keputusan Dewan Komisaris; the Committee can be dismissed at any time based on the
decision of the Board of Commissioners;
c. Pemberhentian tersebut akan dituangkan dalam suatu c. The dismissal will be stated in a Board of Directors Decree.
Keputusan Direksi.
Struktur, Keanggotaan dan Keahlian Komite Structure, Membership and Expertise of Risk
Pemantau Risiko Monitoring Committee
Pengangkatan Anggota Komite terakhir Sesuai Surat Keputusan The latest appointment of Committee members was in
Direksi No. KEP.DIR/095/XI/2025 tanggal 25 November 2025 accordance with the Board of Directors Decree No. KEP.
tentang Perubahan Keanggotaan Komite Pemantau Risiko DIR/095/XI/2025 dated November 25, 2025 concerning
Dibawah Dewan Komisaris. Changes in the Composition of the Risk Monitoring Committee
under the Board of Commissioners.
Nama Jabatan Keterangan Keahlian
Name Position Information Expertise
Ketua Merangkap Anggota
Komisaris Independen Ekonomi
Boedi Armanto Chairman concurrently serving
Independent Commissioner Economics
as Member
Anggota Pihak Independen Pihak Independen Manajemen Risiko
Wignyo M. Mulyono
Independent Party Member Independent Party Risk Management
Anggota Pihak Independen Pihak Independen Keuangan
Istu Wahudi*
Independent Party Member Independent Party Finance
Anggota Pihak Independen Pihak Independen Keuangan
Putut Sukoco Ardi**
Independent Party Member Independent Party Finance
Keterangan / Note:
*) Diberhentikan sebagai Anggota Pihak Independen Komite Pemantau Risiko berdasarkan Surat Keputusan Direksi No. KEP.DIR/095/XI/2025 tanggal 25 November 2025
tentang Perubahan Keanggotaan Komite Pemantau Risiko Dewan Komisaris. / Dismissed as an Independent Member of the Risk Monitoring Committee based on Directors’
Decree No. KEP.DIR/095/XI/2025 dated 25 November 2025 concerning the Change in Composition of the Risk Monitoring Committee under the Board of Commissioners.
**) Diberhentikan sebagai Anggota Pihak Independen Komite Pemantau Risiko berdasarkan Surat Keputusan Direksi No. KEP.DIR/095/XI/2025 tanggal 25 November 2025
tentang Perubahan Keanggotaan Komite Pemantau Risiko Dewan Komisaris. / Appointed as an Independent Member of the Risk Monitoring Committee based on Directors’
Decree No. KEP.DIR/095/XI/2025 dated 25 November 2025 concerning the Change in Composition of the Risk Monitoring Committee under the Board of Commissioners.
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Profil Komite Pemantau Risiko Risk Monitoring Committee Profile
Profil Komite Pemantau Risiko per 31 Desember 2025 adalah The profile of the Risk Monitoring Committee as of December
sebagai berikut. 31, 2025 is as follows.
Boedi Armanto
Ketua Komite Pemantau Risiko
Chairman of the Risk Monitoring Committee
Profil Beliau dapat dilihat dalam Profil Dewan Komisaris dalam Laporan Tahunan ini.
His profile can be seen in the Board of Commissioners Profile in this Annual Report
Wignyo M. Mulyono
Anggota Komite Pemantau Risiko/Pihak Independen
Member of the Risk Monitoring Committee /Independent Party
Lahir di Temanggung pada tahun 1964. Domisili / Domicile: Warga negara Indonesia
Usia 61 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizens
Born in Temanggung in 1964.
Age 61 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Akuntansi dari Universitas Gadjah Mada (1987) • Bachelor of Accounting from Universitas Gadjah Mada (1987)
• Master of Business and Administration (Finance) dari University of • Master of Business and Administration (Finance) from University of
Arkansas (1996) Arkansas (1996)
Sertifikasi Certification
Sertifikasi Manajemen Risiko Kualifikasi 7 Risk Management Certification Qualification 7
Pengalaman Kerja Work Experience
• Liquidity Risk & MIS Manager PT Bank Mandiri (Persero) Tbk • Liquidity Risk & MIS Manager PT Bank Mandiri (Persero) Tbk
(2015-2020) (2015-2020)
• Assets & Liability Manager PT Bank Mandiri (Persero) Tbk • Assets & Liability Manager PT Bank Mandiri (Persero) Tbk (2008-
(2008-2015) 2015)
• Deputy General Manager Hongkong Branch PT Bank Mandiri • Deputy General Manager Hongkong Branch PT Bank Mandiri
(Persero) Tbk (2005-2008) (Persero) Tbk (2005-2008)
• Interest Rate Risk Manager PT Bank Mandiri (Persero) Tbk • Interest Rate Risk Manager PT Bank Mandiri (Persero) Tbk (1998-
(1998-2004) 2004)
Dasar Hukum Pengangkatan Legal Basis of Appointment
Keputusan Direksi No. KEP.DIR/003.1/I/2021 tanggal 21 Januari Board of Directors Decree No. KEP.DIR/003.1/I/2021 dated January
2021 21, 2021
Periode dan Masa Jabatan Period and The term of office
Periode I : 2021 – 2024 Period I: 2021–2024
Periode II : 2024 – sekarang Period II: 2024–Present
Jabatan Rangkap Concurrent Positions
Direktur Eksekutif Bankers Association for Risk Management (BARa) Executive Director of the Bankers Association for Risk Management
(BARa)
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Putut Sukoco Ardi
Anggota Komite Pemantau Risiko /Pihak Independen
Member of the Risk Monitoring Committee /Independent Party
Lahir di Gunungkidul pada tahun 1976. Domisili / Domicile: Warga negara Indonesia
Usia 49 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizens
Born in Gunungkidul in 1976.
Age 49 years as of December 2025.
Riwayat Pendidikan Educational Background
• Diploma III Spesialisasi Anggaran Sekolah Tinggi Akutansi Negara • Diploma III in Budgeting Specialization, School of State Finance
Program Diploma Keuangan (1997) (STAN), Diploma Program in Finance (1997)
• Sarjana Ekonomi Fakultas Ekonomi Universitas Terbuka (2002) • Bachelor of Economics, Faculty of Economics, Universitas Terbuka
• Magister Perencanaan dan Kebijakan Publik Fakultas Ekonomi (2002)
Universitas Indonesia (2008) • Master of Public Policy and Planning, Faculty of Economics,
Universitas Indonesia (2008)
Sertifikasi Certification
• Certification in Audit Commitee Practices • Certification in Audit Commitee Practices
• Certified Risk Governance Professional • Certified Risk Governance Professional
• Sertifikasi Manajemen Risiko Perbankan Kualifikasi 4 • Banking Risk Management Certification – Level 4
Pengalaman Kerja Work Experience
• Kepala Seksi Harmonisasi Peraturan Remunerasi Pejabat • Head of Section for Harmonization of Remuneration Regulations
Negara dan Pimpinan Lembaga Non Struktural Ditjen Anggaran for State Officials and Leaders of Non-Structural Institutions,
Kementerian Keuangan (2011-2015) Directorate General of Budget, Ministry of Finance (2011–2015)
• Kepala Seksi Harmonisasi Peraturan Jaminan Kesehatan Ditjen • Head of Section for Harmonization of Health Insurance
Anggaran Kementerian keuangan (2015-2018) Regulations, Directorate General of Budget, Ministry of Finance
(2015–2018)
• Kepala Seksi Harmonisasi Peraturan Jaminan Kecelakaan Kerja • Head of Section for Harmonization of Work Accident and Death
dan Kematian Ditjen Anggaran Kementerian Keuangan (2018- Insurance Regulations, Directorate General of Budget, Ministry of
2019) Finance (2018–2019)
• Kepala Seksi Harmonisasi Peraturan Jaminan Pensiun dan THT • Head of Section for Harmonization of Pension and Severance
Ditjen Anggaran Kementerian Keuangan (2019-2025) Insurance Regulations, Directorate General of Budget, Ministry of
Finance (2019–2025)
• Analis Keuangan Negara Direktorat Jenderal Anggaran • State Financial Analyst, Directorate General of Budget, Ministry
Kementerian Keuangan (2025-sekarang) of Finance (2025–present)
• Anggota Komite Pemantau Manajemen Risiko PT Asuransi Jiwa • Member of the Risk Management Monitoring Committee, PT
Taspen (2019-2024) Asuransi Jiwa Taspen (2019–2024)
• Anggota Komite Audit PT Asuransi Jiwa (2024-2025) • Member of the Audit Committee, PT Asuransi Jiwa (2024–2025)
Dasar Hukum Pengangkatan Legal Basis of Appointment
Keputusan Direksi No. KEP.DIR/095/XI/2025 tanggal 25 November Board of Directors’ Decree No. KEP.DIR/095/XI/2025 dated 25
2025 November 2025.
Periode dan Masa Jabatan Period and The term of office
Periode I: 2025 - sekarang Period I: 2025 - present
Jabatan Rangkap Concurrent Positions
Analis Keuangan Negara Direktorat Jenderal Anggaran Kementerian State Financial Analyst, Directorate General of Budget, Ministry of
Keuangan (2025-sekarang) Finance (2025–present)
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Kualifikasi Pendidikan dan Pengalaman Kerja Komite Educational Qualification and Work Experience
Pemantau Risiko of Risk Monitoring Committee
Per 31 Desember 2025, kualifikasi pendidikan dan pengalaman Per December 31, 2025, the educational qualification and
kerja Ketua dan anggota Komite Pemantau Risiko adalah work experience of the Chairman and members of the Risk
sebagai berikut. monitoring Committee are as follows.
Tabel Kualifikasi Pendidikan dan Pengalaman Kerja Komite Pemantau Risiko
Table of Educational Qualifications and Work Experience of the Risk Monitoring Committee
Nama Jabatan Pendidikan Pengalaman Kerja
Name Position Education Work Experience
• Sarjana Agronomi
Ketua Merangkap • Master of Applied Economics Memiliki pengalaman sebagai pengawas
Anggota • Doktor Ekonomi perbankan dan Komisaris Perbankan
Boedi Armanto
Chairman concurrently • Sarjana Agronomi Has experience as a banking supervisor
serving as Member • Master of Applied Economics and banking commissioner
• Doktor Ekonomi
Anggota Pihak • Sarjana Akuntansi
Independen • Master of Business Administration Memiliki pengalaman di bidang perbankan
Wignyo M. Mulyono
Independent Party • Sarjana Akuntansi Have experience in banking
Member • Master of Business Administration
Anggota Pihak • Sarjana Ekonomi Memiliki pengalaman kerja di bidang
Independen • Magister Manajemen keuangan dan pemerintahan
Istu Wahudi*
Member of the • Sarjana Ekonomi Had work experience in the finance and
Independent Party • Magister Manajemen government sectors
• Diploma III Spesialisasi Anggaran
• Sarjana Ekonomi
Anggota Pihak • Magister Perencanaan dan Kebijakan Memiliki pengalaman kerja di bidang
Independen Publik keuangan dan pemerintahan
Putut Sukoco Ardi**
Member of the • Diploma III in Budgeting Specialization Had work experience in the finance and
Independent Party • Bachelor’s Degree in Economics government sectors
• Master’s Degree in Public Policy and
Planning
Keterangan / Note:
*) Diberhentikan sebagai Anggota Pihak Independen Komite Pemantau Risiko berdasarkan Surat Keputusan Direksi No. KEP.DIR/095/XI/2025 tanggal 25 November 2025
tentang Perubahan Keanggotaan Komite Pemantau Risiko Dewan Komisaris. / Dismissed as an Independent Member of the Risk Monitoring Committee based on the
Board of Directors Decree No. KEP.DIR/095/XI/2025 dated November 25, 2025 concerning Changes in the Composition of the Risk Monitoring Committee of the Board of
Commissioners.
**) Diangkat sebagai Anggota Pihak Independen Komite Pemantau Risiko berdasarkan Surat Keputusan Direksi No. KEP.DIR/095/XI/2025 tanggal 25 November 2025 tentang
Perubahan Keanggotaan Komite Pemantau Risiko Dewan Komisaris. / Appointed as an Independent Member of the Risk Monitoring Committee based on the Board of Directors
Decree No. KEP.DIR/095/XI/2025 dated November 25, 2025 concerning Changes in the Composition of the Risk Monitoring Committee of the Board of Commissioners.
Independensi Komite Pemantau Risiko Independence of Risk Monitoring Committee
Seluruh anggota Komite Pemantau Risiko yang berasal All members of Risk Monitoring Committee from Independent
dari Pihak Independen tidak memiliki hubungan keuangan, Parties didn’t have any financial, management, stock ownership
kepengurusan, kepemilikan saham dan/atau hubungan and/or family relations with the Board of Commissioners, Board
keluarga dengan Dewan Komisaris, Direksi dan/atau Pemegang of Directors and/or Controlling Shareholder or relation with the
Saham Pengendali atau hubungan dengan Bank, yang dapat Bank, which may affect their ability to act independently.
mempengaruhi kemampuannya bertindak independen.
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Tabel Independensi Komite Pemantau Risiko
Table of Independence of the Risk Monitoring Committee
Aspek Independensi Wignyo M. Putut Sukoco
Boedi Armanto Istu Wahudi
Independence Aspect Mulyono Ardi
Tidak memiliki hubungan keuangan dengan
Dewan Komisaris dan Direksi
Has no financial relationship with the Board of
Commissioners and Board of Directors
Tidak memiliki hubungan kepengurusan
di perusahaan, anak perusahaan, maupun
perusahaan afiliasi
Has no management relationship in the company,
subsidiaries, or affiliated companies
Tidak memiliki hubungan kepemilikan saham di
perusahaan
Has no share ownership relationship in the
company
Tidak memiliki hubungan keluarga dengan Dewan
Komisaris, Direksi, dan/atau sesama anggota
Komite Pemantau Risiko
Has no family relationship with the Board of
Commissioners, Board of Directors, and/or fellow
members of the Risk Monitoring Committee
Tidak menjabat sebagai pengurus partai politik,
pejabat dan pemerintah
Has not served as a political party administrator,
official and government
Program Peningkatan Kompetensi Komite Pemantau Risk Monitoring Committee Competency
Risiko Development Program
Waktu dan
Jenis Pelatihan dan Materi Pengembangan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Type of Training and Competency Date and Organizer
Development Materials / Training Venue of
Implementation
Ketua Merangkap
Pelatihan dapat dilihat pada Pelatihan dan/atau Peningkatan Kompetensi Dewan Komisaris
Anggota
Boedi Armanto Training can be referred to under the Board of Commissioners Training and/or Competency
Chairman concurrently
Development section
serving as Member
Anggota Pihak December 4–5,
Wignyo M. Independen 2025, Online
Risk Beyond 2025 ERMA
Mulyono Independent Party December 4–5,
Member 2025, Online
Anggota Pihak
Independen
Istu Wahudi* - - -
Member of the
Independent Party
Anggota Pihak
Putut Sukoco Independen
- - -
Ardi** Member of the
Independent Party
Keterangan / Note:
*) Diberhentikan sebagai Anggota Pihak Independen Komite Pemantau Risiko berdasarkan Surat Keputusan Direksi No. KEP.DIR/095/XI/2025 tanggal 25 November 2025
tentang Perubahan Keanggotaan Komite Pemantau Risiko Dewan Komisaris. / Dismissed as Independent Member of the Risk Monitoring Committee based on Directors’
Decree No. KEP.DIR/095/XI/2025 dated 25 November 2025 concerning the Change in Composition of the Risk Monitoring Committee under the Board of Commissioners.
**) Diangkat sebagai Anggota Pihak Independen Komite Pemantau Risiko berdasarkan Surat Keputusan Direksi No. KEP.DIR/095/XI/2025 tanggal 25 November 2025 tentang
Perubahan Keanggotaan Komite Pemantau Risiko Dewan Komisaris. / Appointed as Independent Member of the Risk Monitoring Committee based on Directors’ Decree No.
KEP.DIR/095/XI/2025 dated 25 November 2025 concerning the Change in Composition of the Risk Monitoring Committee under the Board of Commissioners.
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Rapat Komite Pemantau Risiko Risk Monitoring Committee Meeting
KEBIJAKAN RAPAT MEETING POLICY
Persyaratan, mekanisme dan tata cara rapat Komite Pemantau The requirements, mechanisms, and procedures for the Risk
Risiko diatur dalam Piagam Komite Pemantau Risiko yang Monitoring Committee meetings are governed by the Risk
disahkan oleh Dewan Komisaris tanggal 24 Mei 2023, yaitu: Monitoring Committee Charter, which was approved by the
Board of Commissioners on May 24, 2023, as follows:
1. Rapat Komite Pemantau Risiko diselenggarakan sekurang- 1. The Risk Monitoring Committee meeting is held at least
kurangnya sekali dalam 1 (satu) bulan. once in 1 (one) month.
2. Rapat Komite Pemantau Risiko dianggap sah apabila 2. The Risk Monitoring Committee meeting is considered valid
dihadiri paling kurang 51% dari jumlah anggota termasuk if attended by at least 51% of the total members including a
seorang Komisaris dan Pihak Independen. Commissioner and an Independent Party.
3. Rapat dipimpin oleh Ketua Komite Pemantau Risiko atau 3. The meeting is chaired by the Chairperson of the Risk
anggota yang ditunjuk secara tertulis, apabila Ketua Komite Monitoring Committee or a member appointed in writing,
Pemantau Risiko berhalangan hadir. if the Chairperson of the Risk Monitoring Committee is
unable to attend.
4. Keputusan Rapat Komite Pemantau Risiko diambil 4. The decisions of the Risk Monitoring Committee Meetings
berdasarkan musyawarah mufakat, Dalam hal tidak terjadi are taken based on deliberation to reach consensus. In
musyawarah mufakat pengambilan keputusan dilakukan the event that there is no consensus, the decision is made
berdasarkan suara terbanyak. based on the majority of votes.
5. Perbedaan pendapat (dissenting opinion) yang terjadi 5. Dissenting opinions that occur in committee meetings must
dalam rapat komite wajib dicantumkan secara jelas dalam be clearly stated in the minutes of the meeting along with
risalah rapat beserta alasan perbedaan pendapat tersebut. the reasons for the differences of opinion.
6. Rapat Komite Audit harus dituangkan dalam risalah rapat 6. Audit Committee meeting must be stated in the minutes
yang ditanda tangani oleh seluruh anggota yang hadir of the meeting signed by all members present and well
serta didokumentasi dengan baik. documented.
AGENDA RAPAT KOMITE PEMANTAU RISIKO RISK MONITORING COMMITTEE MEETING AGENDA
Tabel Agenda Rapat Komite Pemantau Risiko
Risk Monitoring Committee Meeting Agenda Table
Tanggal Peserta Rapat
No Agenda Rapat Meeting Agenda
Date Meeting participants
1 20 Januari Update Arahan Dewan Komisaris Update on the Board of Commissioners’ 1. Boedi Armanto
2025 Desember 2024; Monitoring RAS Mantap directives for December 2024; monitoring of 2. Wignyo M. Mulyono
January 20, Desember 2024; Update Dashboard Risk RAS Mantap for December 2024; update on 3. Istu Wahudi
2025 Management oleh Divisi Risk Management. the Risk Management dashboard by the Risk
Management Division.
2 28 Februari 1. Laporan Kepatuhan Semester 2 Tahun 1. Compliance Report for Semester II 1. Boedi Armanto
2025 2024 oleh Divisi Compliance 2024 by the Compliance Division. 2. Wignyo M. Mulyono
February 28, 2. Strategi Dana Retail dari Divisi 2. Retail funding strategy by the 3. Istu Wahudi
2025 Distribution & Portfolio Management Distribution & Portfolio Management
dan Divisi Funding & Investment Division and the Funding & Investment
Product Product Division.
3. Update Arahan Dewan Komisaris 3. Update on the Board of Commissioners’
Update Penilaian TKB periode direc-tives, update on TKB assessment
Desember 2024; Monitoring RAS for the De-cember 2024 period,
Mantap 2025; Dashboard Risk monitoring of RAS Man-tap 2025, and
Management oleh Divisi Risk Risk Management dashboard by the Risk
Management. Management Division.
3 20 Maret 2024 Update Arahan Dewan Komisaris Februari Update on the Board of Commissioners’ 1. Boedi Armanto
March 20, 2025; Monitoring RAS Februari 2025; directives for February 2025; monitoring of 2. Wignyo M. Mulyono
2024 Dashboard Risk Management oleh Divisi RAS for February 2025; Risk Management 3. Istu Wahudi
Risk Management. dashboard by the Risk Management
Division.
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Tanggal Peserta Rapat
No Agenda Rapat Meeting Agenda
Date Meeting participants
4 29 April 2025 Update Arahan Dewan Komisaris Maret Update on the Board of Commissioners’ 1. Boedi Armanto
April 29, 2025 2025; Monitoring RAS Maret 2025; directives for March 2025; monitoring 2. Wignyo M. Mulyono
Penilaian Profil Risiko Triwulan I 2025; of RAS for March 2025; risk profile 3. Istu Wahudi
Update Dashboard Risk Management oleh assessment for the first quarter of
Divisi Risk Management. 2025; update on the Risk Management
dashboard by the Risk Management
Division.
5 26 Mei 2025 Update Arahan Dewan Komisaris April Update on the Board of Commissioners’ 1. Boedi Armanto
May 26, 2025 2025; Monitoring RAS April 2025; Update directives for April 2025; monitoring of 2. Wignyo M. Mulyono
Dashboard Risk Management oleh Divisi RAS for April 2025; update on the Risk 3. Istu Wahudi
Risk Management Management dashboard by the Risk
Management Division.
6 16 Juni 2025 Update Arahan Dewan Komisaris Mei Update on the Board of Commissioners’ 1. Boedi Armanto
June 16, 2025 2025; Monitoring RAS Mei 2025; Materi directives for May 2025; monitoring of 2. Wignyo M. Mulyono
Strategi Pendanaan Bank; Materi Control RAS for May 2025; banking funding 3. Istu Wahudi
Testing Risk Business Control; Update strategy materials; business control risk
Dashboard Risk Management oleh Divisi control testing materials; update on the
Risk Management. Risk Management dashboard by the Risk
Management Division.
7 22 Juli 2025 Update Arahan Dewan Komisaris Juni Update on the Board of Commissioners’ 1. Boedi Armanto
July 22, 2025 2025; Monitoring RAS Juni 2025; Penilaian directives for June 2025; monitoring of 2. Wignyo M. Mulyono
Tingkat Kesehatan Bank Semester I RAS for June 2025; bank soundness 3. Istu Wahudi
Juni 2025; Update Dashboard Risk rating assessment for Semester I June
Management; Laporan Suku Bunga Dasar 2025; update on the Risk Management
Kredit oleh Divisi Risk Management. dashboard; prime lending rate report by
the Risk Management Division.
8 20 Agustus 1. Update CGPI 2024/2025; Laporan 1. Update on CGPI 2024/2025; report on 1. Boedi Armanto
2025 Isu Kepatuhan Tata Kelola; Laporan govern-ance compliance issues; report 2. Wignyo M. Mulyono
August 20, Pelindungan Data Pribadi; Progress on personal data protection; progress 3. Istu Wahudi
2025 RPPB Tahun 2025; Laporan APU PPT on the 2025 Business Con-tinuity
& PPPSPM oleh Divisi Compliance; Plan (RPPB); and AML/CFT and Pre-
vention of the Financing of Proliferation
of Weapons of Mass Destruction
(APU PPT & PPPSPM) report by the
Compliance Division.
2. Update Arahan Dewan Komisaris 2. Update on the Board of
Juli 2025; Monitoring RAS Juli 2025; Commissioners’ direc-tives for July
Update Dashboard Risk Management 2025; monitoring of RAS for July
oleh Divisi Risk Management. 2025; update on the Risk Management
dash-board by the Risk Management
Division.
9 22 September 1. Update Arahan Dewan Komisaris 1. Update on the Board of 1. Boedi Armanto
2025 Agustus 2025 Commissioners’ directives for August 2. Wignyo M. Mulyono
September 22, 2025. 3. Istu Wahudi
2025 2. Monitoring RAS Agustus 2025 2. Monitoring of RAS for August 2025.
3. Operational Highlight after Maestro 3. Operational highlights following
Maestro.
4. Dashboard Risk Management Agustus 4. Risk Management dashboard for
2025 August 2025.
10 21 Oktober Update Arahan Dewan Komisaris Update on the Board of Commissioners’ 1. Boedi Armanto
2025 September 2025; Monitoring RAS directives for September 2025; monitoring 2. Wignyo M. Mulyono
October 21, September 2025; Kajian Implementasi of RAS for September 2025; study on 3. Istu Wahudi
2025 Self-Insurance; Penilaian Profil Risiko the implementation of self-insurance; risk
Triwulan III 2025 oleh Divisi Risk profile assessment for the third quarter of
Management 2025 by the Risk Management Division.
11 24 November 1. Update Arahan Dewan Komisaris 1. Update on the Board of Commissioners’ 1. Boedi Armanto
2025 Oktober 2025; Monitoring RAS direc-tives for October 2025; 2. Wignyo M. Mulyono
November 24, Oktober 2025; Update Recovery Plan monitoring of RAS for October 2025; 3. Istu Wahudi
2025 2025; Update Key Risk Indicator (KRI); update on the 2025 Recovery Plan;
Dashboard Risk Management Oktober update on Key Risk Indicators (KRI); Risk
oleh Divisi Risk Management; Management dashboard for October by
the Risk Management Division.
2. Update on Project-CR initiatives
2. Update Inisiatif Project-CR Tahun for 2025; In-formation Technology
2025; Rencana Pengembangan Development Plan (ITDP) for
TI (RPTI) Tahun 2026; Usulan/ 2026; proposals/approvals of the
Persetujuan Komite IT oleh Divisi IT IT Committee by the IT Planning &
Planning & Development. Development Division.
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PT Bank Mandiri Taspen
Tanggal Peserta Rapat
No Agenda Rapat Meeting Agenda
Date Meeting participants
12 22 Desember Update Policy Triwulan IV 2025; Market Policy Update for Q4 2025; market 1. Boedi Armanto
2025 Update; Monitoring RAS November 2025; update; monitoring of RAS for November 2. Wignyo M. Mulyono
December 22, Dashboard Risk Management November 2025; Risk Management dashboard for 3. Istu Wahudi
2025 2025; Rencana Kerja KPR 2026 oleh Divisi November 2025; KPR work plan for 2026
Risk Management by the Risk Management Division.
FREKUENSI DAN TINGKAT KEHADIRAN RAPAT KOMITE FREQUENCY AND ATTENDANCE LEVEL OF RISK
PEMANTAU RISIKO MONITORING COMMITTEE MEETING
Tabel Tingkat Kehadiran Rapat Komite Pemantau Risiko
Table of Risk Monitoring Committee Meeting Attendance Level
Komite Pemantau Risiko
Risk Monitoring Committee
Jumlah dan Persentase Kehadiran
Nama Jabatan
Number and Percentage of Attendance
Name Position
Jumlah Rapat Jumlah Kehadiran
Persentase
Number of Number of
Percentage
Meetings Attendance
Ketua
Boedi Armanto 12 12 100
Chairman
Anggota
Wignyo M. Mulyono 12 12 100
Member
Anggota Pihak Independen
Istu Wahudi* 11 11 100
Independent Party Member
Anggota Pihak Independen
Putut Sukoco Ardi** 1 1 100
Independent Party Member
Keterangan / Note:
*) Telah diberhentikan dengan hormat berdasarkan Keputusan Direksi No. KEP.DIR/095/XI/2025 tanggal 25 November 2025 tentang Perubahan Keanggotaan Komite Pemantau
Risiko Dewan Komisaris. / Honorably dismissed based on the Board of Directors Decree No. KEP.DIR/095/XI/2025 dated November 25, 2025 concerning Changes in the
Composition of the Risk Monitoring Committee of the Board of Commissioners.
**) Telah diangkat berdasarkan Keputusan Direksi No. KEP.DIR/095/XI/2025 tanggal 25 November 2025 tentang Perubahan Keanggotaan Komite Pemantau Risiko Dewan
Komisaris. / Appointed based on the Board of Directors Decree No. KEP.DIR/095/XI/2025 dated November 25, 2025 concerning Changes in the Composition of the Risk
Monitoring Committee of the Board of Commissioners.
Program Kerja dan Laporan Singkat Pelaksanaan Work Program and Summary Report on The
Kegiatan Komite Pemantau Risiko Tahun 2025 Implementation of Activities of The Risk Monitoring
Committee in 2025
Selama tahun 2025, Komite Pemantau Risiko telah During 2025, the Risk Monitoring Committee carried out the
melaksanakan beberapa kegiatan sebagai berikut: following activities:
1. Melakukan Pembahasan Perkembangan Portofolio 1. Discussed portfolio developments.
2. Melakukan Pembahasan Performance Kinerja Bank 2. Discussed the Bank’s performance.
3. Laporan Penilaian Risk Based Bank Rating 3. Prepared the Risk-Based Bank Rating assessment report.
4. Melakukan Pembahasan Update Likuiditas 4. Discussed liquidity updates.
5. Identifikasi Risiko terhadap RBB 5. Identified risks related to the Business Plan (RBB).
6. Laporan Profil Risiko 6. Prepared the risk profile report
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Corporate Governance
Corporate Governance
Organ dan Komite di Bawah Direksi Organ and Committee
Under the Board of Directors
Dalam menjalankan tugasnya, Direksi dibantu oleh Sekretaris In implementing its duties, the Board of Directors is assisted
Perusahaan, Unit lainnya serta Komite-komite yang bertugas by the Corporate Secretary and Committees which serve to
untuk memberikan saran dan rekomendasi yang berhubungan provide suggestions and recommendations related to the
dengan kebijakan-kebijakan dan arahan-arahan Direksi. policies and directions of the Board of Directors.
Sekretaris Perusahaan Corporate Secretary
Sekretaris Perusahaan bertugas dan bertanggung jawab atas Corporate Secretary serves and is responsible for publication
kegiatan publikasi mengenai aktivitas Bank dan memelihara activities on Bank activities and maintaining fairness,
kewajaran, konsistensi dan transparansi mengenai hal-hal consistency and transparency on matters related to corporate
terkait tata kelola perusahaan dan tindakan korporasi. Sekretaris governance and corporate actions. Corporate Secretary is also
Perusahaan juga bertanggung jawab memonitor kepatuhan responsible for monitoring the Bank’s compliance to regulations
Bank terhadap peraturan serta sebagai penghubung antara and become the liaisons between Bank Mandiri Taspen and the
Bank Mandiri Taspen dengan stakeholders. stakeholders.
Struktur Sekretaris Perusahaan Structure of Corporate Secretary
Direktorat Wakil Direktur Utama
Directorate of Deputy President Director
Wakil Direktur Utama
Vice President
Director
Corporate Secretary
& Legal
Marketing Capital Market &
Legal Office of the Board
Communication Assurance
Fungsi, Tugas dan Tanggung Jawab Sekretaris Functions, Duties and Responsibilities of the
Perusahaan Corporate Secretary
Dalam sebuah perusahaan, Sekretaris Perusahaan memiliki In a company, Corporate Secretary has an important role to
peran penting untuk mengelola komunikasi antara manage the communication between the company and internal
perusahaan dengan pihak internal maupun eksternal, menjalin and external parties, continuously develop relationship with
relationship secara berkesinambungan dan mendukung dan supporting and keeping positive corporate image.
menjaga citra perusahaan selalu positif.
Secara garis besarnya tugas dan tanggung jawab Sekretaris Generally, the duties and responsibilities of Corporate Secretary
Perusahaan adalah sebagai berikut: are below:
1. Dalam Bidang Marketing and Communication: 1. In Marketing and Communication:
a. Corporate communication, membangun komunikasi a. Corporate communication, developing good
yang baik dengan stakeholder dan menjaga konsistensi communication with stakeholders, maintaining the
pesan dan citra yang ingin disampaikan kepada consistency of the message and image to be presented
masyarakat seraya menjaga agar informasi yang to the society while ensuring the delivered information
disampaikan tidak melanggar hukum. doesn’t violate any law.
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PT Bank Mandiri Taspen
b. Komunikasi Internal, untuk menjembatani komunikasi b. Internal Communication, bridging communication
antara manajemen/perusahaan dengan karyawan, between management/corporate and employees
secara timbal balik sehingga setiap kebijakan mutually so that every corporate policy may be
perusahaan dapat diterima dengan baik oleh seluruh accepted well by all employees.
karyawan.
c. Komunikasi Eksternal, untuk memperkenalkan c. External Communication, introducing the company to
perusahaan kepada seluruh masyarakat beserta the society along with the products using above and
produk-produknya dengan menggunakan media below the line communication.
komunikasi above and below the line.
d. Media Relation, menjalin komunikasi yang baik dengan d. Media Relation, developing good communication with
media sebagai bagian dari stategi komunikasi dalam the media as a part of communication strategy in
penyampaian publikasi maupun kegiatan perusahaan delivering publication and corporate activities via mass
melalui media massa. media.
e. Corporate Social Responsibility, sebagai bentuk e. Corporate Social Responsibility, as a form of corporate
pertanggungjawaban perusahaan terhadap responsibility to the environment by setting aside
lingkungan sekitarnya dengan menyisihkan sebagian some of the profit for environmental conservation and
keuntungan bagi pemeliharaan lingkungan hidup community social activities.
maupun untuk kegiatan sosial kemasyarakatan.
f. Donasi dan Sponsorship, merupakan kegiatan untuk f. Donation and Sponsorship, were activities to introduce
memperkenalkan perusahaan melalui kegiatan yang the company through mutually beneficial activities
berefek timbal balik saling menguntungkan di antara Between all parties and social activities in the form of
para pihak maupun yang kegiatan yang bersifat sosial aids.
berupa bantuan.
g. Secara eksternal mengembangkan kerja sama dengan g. Externally developing cooperation with third party and
pihak ketiga dan instansi terkait, dan secara internal related agencies, and internally developing synergy
mengembangkan sinergi dengan seluruh jajaran unit with all work units in the framework of Good Corporate
kerja dalam kerangka Good Corporate Governance, Governance, business ethics and work ethics.
etika bisnis. dan etika kerja.
2. Dalam Bidang Kebijakan dan Strategi: 2. In Policy and Strategy:
Meyakini dan memastikan bahwa penyusunan kebijakan Ensuring and ensuring that the preparation of Corporate
dan strategi Kesekretariatan Korporasi serta telah disusun Secretariat policies and strategies has been prepared and
dan dipelihara secara akurat, berkesinambungan dan tepat maintained accurately, continuously and in a timely manner,
waktu, termasuk tetapi tidak terbatas pada: including but not limited to:
a. Menciptakan policy dan prosedur internal yang berasal a. Creating internal policy and procedure from external
dari ketentuan eksternal. provision.
b. Memberikan dukungan dan memastikan bahwa b. Giving support and ensuring that corporate
dokumentasi korporasi Perseroan telah disusun dan documentation of the Company has been prepared and
dipelihara secara secara akurat, berkesinambungan maintained accurately, continuously and on time.
dan tepat waktu.
c. Bertindak sebagai liaisons officer antara Perseroan c. Acting as a liaisons officer between the Company
dengan institusi/regulator ketentuan perundang- and institution/regulator of legislations, other related
undangan, instansi terkait lainnya dan masyarakat. agencies and the society.
d. Memastikan bahwa kebijaksanaan Direksi telah d. Ensuring that Board of Directors policies are in line with
sejalan dengan ketentuan-ketentuan yang berlaku, the provisions in effect, consistent with legislations
sesuai dengan Ketentuan perundang-undangan dan and documenting as well as communicating them to
mendokumentasikan serta mengkomunikasikannya ke authorized work units.
unit kerja yang berwenang.
e. Memonitor perubahan-perubahan yang terjadi pada e. Monitoring changes on every Corporate policy, so that
setiap kebijakan-kebijakan Perseroan sehingga risk impacts (business and technical) can be identified
dampak risiko (bisnis dan teknis) dapat teridentifikasi and resolved shortly.
dan diselesaikan dalam waktu singkat.
3. Dalam Bidang Aksi Korporasi: 3. In Corporate Action:
Meyakini dan memastikan bahwa pelaksanaan aksi Believing and ensuring that the implementation of corporate
korporasi telah dilaksanakan dengan akurat dan tepat action is accurate and timely, including but not limited to:
waktu, termasuk tetapi tidak terbatas pada:
2025 Annual Report 603
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Corporate Governance
Corporate Governance
a. Berkoordinasi dengan unit kerja Compliance, Strategi & a. Coordinate with the Compliance, Strategy &
Performance Management, dan/atau unit kerja terkait Performance Management work units, and/or other
lainnya di Kantor Pusat terkait dengan rencana aksi related work units at the Head Office regarding the
korporasi Perseroan. Company’s corporate action plans.
b. Memberikan input atas kegiatan aksi korporasi Perseroan b. Giving input for the Company’s corporate action activities
dan memastikan bahwa aksi korporasi Perseroan telah and ensuring that the Company’s corporate actions are
sesuai dengan aturan/hukum yang berlaku. consistent with the regulations/laws in effect.
c. Bertindak sebagai supporting data dalam menyiapkan c. Acting as supporting data in preparing and delivering
serta menyajikan materi pelaksanaan aksi korporasi the material of corporate action plan of the Company.
Perseroan.
d. Mengamankan kebijakan-kebijakan manajemen d. Securing management policies and ensuring that the
dan memastikan bahwa kebijakan tersebut telah policies are consistent with the legislations and internal
sesuai dengan ketentuan perundang-undangan dan provisions in effect.
ketentuan internal yang berlaku.
e. Memformulasikan kebijakan-kebijakan Perseroan e. Formulating company policies to solve things which
untuk mengatasi hal-hal yang secara potensial dapat potentially could impact the Company’s reputation
berdampak pada reputasi Perseroan (early warning (early warning system).
system).
4. Dalam Bidang Kerumahtanggaan dan Kesekretariatan 4. In Corporate Housekeeping and Secretariat:
Korporasi:
Memastikan pengelolaan kerumahtanggaan perusahaan Ensuring that the company’s household management
telah dikelola dengan baik untuk memberikan dukungan has been managed properly to provide support to the
kepada Pengurus dalam melaksanakan tugas-tugasnya, Management in carrying out their duties, including but not
termasuk tetapi tidak terbatas pada: limited to:
a. Menatalaksanakan Office of The Board yang a. Implementing Office of The Board which covers ensuring
mencakup memastikan ketersediaan informasi dalam information availability in decision making for the Board
pengambilan keputusan bagi Dewan Komisaris dan of Commissioners and Board of Directors, including
Direksi, termasuk memastikan kehadiran peserta ensuring the attendance of the Board of Directors Meeting
Rapat Direksi agar kuorum dapat tercapai sehingga participants so that quorum can be achieved so that the
keputusan yang dihasilkan legitimate dan kredibel. decision made are legitimate and credible.
b. Melaksanakan Protokoler terhadap Pengurus maupun b. Implementing Protocols on Administrators and guests
tamu Pengurus Perseroan. of the Company.
c. Menatalaksanakan Household Perseroan. c. Managing the household of the Company
d. Menatalaksanakan administrasi Perseroan dan d. Managing the administration of the Company and
administrasi Pengurus Perseroan. administration of the Company’s Administrators, and
e. Melaksanakan Corporate Event secara berkala maupun e. Holding regular and incidental Corporate Events.
insidentil.
5. Dalam Bidang Keterbukaan Informasi terkait sebagai 5. In Information Openness related to being an Issuer
Perusahaan Emiten Company
a. Mengikuti perkembangan Pasar Modal khususnya a. Following the Capital Market development, especially
peraturan-peraturan yang berlaku di bidang Pasar Modal. regulations in effect on Capital Market.
b. Memberikan masukan kepada Direksi dan Dewan b. Giving inputs to the Board of Directors and Issuer
Komisaris Emiten atau Perusahaan Publik untuk Board of Commissioners or Public Company to comply
mematuhi ketentuan peraturan perundangan- with the legislations on Capital Market.
undangan dibidang Pasar Modal.
c. Membantu Direksi dan Dewan Komisaris dalam c. Assisting the Board of Directors and Board of
pelaksanaan Tata Kelola Perusahaan yang meliputi: Commissioners in Implementing Corporate Governance
which includes:
i. Keterbukaan informasi kepada masyarakat, termasuk i. Openness of information for the public, including
ketersediaan informasi pada situs Web Bank. provision of information on Issuer or Public
Company Website.
ii. Penyampaian laporan kepada Otoritas Jasa ii. Delivering report to Financial Service Authority on
Keuangan tepat waktu. time.
iii. Penyelenggaraan dan dokumentasi Rapat Umum iii. Organizing and documenting General Meeting of
Pemegang Saham. Shareholders.
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PT Bank Mandiri Taspen
iv. Penyelenggaraan dan dokumentasi rapat Direksi iv. Organizing and documenting Board of Directors
dan/atau Dewan Komisaris. and/ or Board of Commissioners meetings, and
v. Pelaksanaan program orientasi terhadap v. Implementing orientation program on the company
perusahaan bagi Direksi dan/atau Dewan for the Board of Directors and/or Board of
Komisaris. Commissioners.
vi. Sebagai penghubung antara Emiten atau vi. Being liaisons between Issuer or Public Company
Perusahaan Publik dengan Pemegang Saham with Issuer Shareholders or Public Companies,
Emiten atau Perusahaan Publik, Otoritas Jasa Financial Service Authority, and other stakeholders.
Keuangan, dan pemangku kepentingan lainnya.
vii. Menyiapkan Daftar Khusus Pemegang Saham vii. Preparing Special List on the Board of Directors,
yang berkaitan dengan Direksi, Komisaris dan Commissioners and their families in Registered
keluarganya baik dalam Perusahaan Tercatat Companies and Affiliations, and Making a List of
maupun Afiliasinya, dan Membuat Daftar Shareholders, including 5% or more ownership (if
Pemegang Saham termasuk kepemilikan 5% (lima required).
persen) atau lebih ( jika diperlukan).
Profil Sekretaris Perusahaan Corporate Secretary Profile
Errinto Sahat Pahala Pardede*
Sekretaris Perusahaan
Corporate Secretary
Lahir di jakarta pada tahun 1973. Domisili / Domicile: Warga negara Indonesia
Usia 52 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizens
Born in Dairi in 1973.
Age 52 years as of December 2025.
Riwayat Pendidikan Educational Background
• Undergraduate Program, Management and Marketing Northeastern • Undergraduate Program, Management and Marketing Northeastern
University (1995) University (1995)
• Graduate Program, Management and Business Communication • Graduate Program, Management and Business Communication
Northeastern University (1998) Northeastern University (1998)
Sertifikasi Certification
Sertifikasi Manajemen Risiko Kualifikasi 5 Sertifikasi Manajemen Risiko kualifikasi 5
Pengalaman Kerja Work Experience
Sebelum menjabat sebagai Sekretaris Perusahaan di Bank Mandiri Before serving as Corporate Secretary at Bank Mandiri Taspen, he
Taspen, memulai karir profesional sebagai: started his professional career as:
• Senior Manager Divisi Komunikasi Badan Penyehatan Perbankan • Senior Manager of the Communications Division of the Indonesian
Nasional (2002-2004) Bank Restructuring Agency (2002-2004)
• Kepala Departemen Investor Komunikasi PT Bank Mandiri • Head of the Investor Communications Department of PT Bank
(Persero) Tbk (2005-2011) Mandiri (Persero) Tbk (2005-2011)
• Kepala Divisi Investor Relation PT ABM Investama (2011-2013) • Head of the Investor Relations Division of PT ABM Investama
(2011-2013)
• Direktur Corporate Affairs PT Delta Dunia Makmur Tbk (2013-2017) • Director of Corporate Affairs of PT Delta Dunia Makmur Tbk
(2013-2017)
• Sekretaris Perusahaan PT Permodalan Nasional Madani (Persero) • Corporate Secretary of PT Permodalan Nasional Madani (Persero)
(2017-2021) (2017-2021)
• Division Head Corporate Secretary & Legal PT Bank Mandiri • Division Head Corporate Secretary & Legal PT Bank Mandiri
Taspen (2021-2025) Taspen (2021-2025)
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Sekretaris Perusahaan sejak 02 Agustus 2021 Appointed as Corporate Secretary since August 2, 2021 based on
berdasarkan Surat Keputusan No. KEP.DIR/032/VIII/2021 tanggal Decree No. KEP.DIR/032/VIII/2021 dated August 2, 2021.
02 Agustus 2021.
*Berhenti menjabat sejak 31 Desember 2025 / Ceased to serve as of December 31, 2025.
2025 Annual Report 605
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Corporate Governance
Corporate Governance
Tulus Parulian Hutabarat
Sekretaris Perusahaan
Corporate Secretary
Lahir di Dairi pada tahun 1975. Domisili / Domicile: Warga negara Indonesia
Usia 50 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizens
Born in Dairi in 1975.
Age 50 years as of December 2025.
Riwayat Pendidikan Educational Background
Sarjana Ekonomi, Universitas Indonesia (2003) Bachelor of Economics, Universitas Indonesia (2003)
Sertifikasi Certification
Sertifikasi Manajemen Risiko Perbankan Kualifikasi 5 Banking Risk Management Certification – Level 5 Qualification
Pengalaman Kerja Work Experience
Sebelum menjabat sebagai Sekretaris Perusahaan di Bank Mandiri Prior to serving as Corporate Secretary at Bank Mandiri Taspen, the
Taspen, memulai karir profesional sebagai: professional career was initiated as follows:
• Petugas Seksi Pendukung Sistem, PT Bank Dagang Negara • Support System Section Officer, PT Bank Dagang Negara
(Persero), (1998-1999). (Persero) (1998–1999)
• Pelaksana IT e-Channel & Credit Card, PT Bank Mandiri (Persero), • IT e-Channel & Credit Card Officer, PT Bank Mandiri (Persero) Tbk
Tbk. (1999- 2005). (1999–2005)
• Pelaksana IT Vendor & Contract Management, PT Bank Mandiri • IT Vendor & Contract Management Officer, PT Bank Mandiri
(Persero), Tbk. (2005-2008). (Persero) Tbk (2005–2008)
• Assistant Manager IT Vendor & Contract Management, PT Bank • Assistant Manager, IT Vendor & Contract Management, PT Bank
Mandiri (Persero), Tbk. (2008-2013). Mandiri (Persero) Tbk (2008–2013)
• Manager IT Vendor & Contract Management, PT Bank Mandiri • Manager, IT Vendor & Contract Management, PT Bank Mandiri
(Persero), Tbk. (2013-2014). (Persero) Tbk (2013–2014)
• Senior Manager IT Procurement, PT Bank Danamon Indonesia, • Senior Manager, IT Procurement, PT Bank Danamon Indonesia
Tbk. (2014-2015). Tbk (2014–2015)
• Procurement & Contract Management Head, PT Bank BTPN, Tbk. • Procurement & Contract Management Head, PT Bank BTPN Tbk
(2015- 2017). (2015–2017)
• Department Head Procurement, PT Bank Mandiri Taspen (2017- • Department Head of Procurement, PT Bank Mandiri Taspen
2022). (2017–2022)
• Pj. Division Head Risk Business Control, PT Bank Mandiri Taspen • Acting Division Head of Risk Business Control, PT Bank Mandiri
(2022 – 2023). Taspen (2022–2023)
• Division Head Procurement & Asset Management, PT Bank • Division Head of Procurement & Asset Management, PT Bank
Mandiri Taspen (2023 – 2024) Mandiri Taspen (2023–2024)
• Division Head Network Development, PT Bank Mandiri Taspen • Division Head of Network Development, PT Bank Mandiri Taspen
(2024 – 2026). (2024–2026)
• Pj Division Head Corporate Secretary & Legal PT Bank Mandiri • Acting Division Head Corporate Secretary & Legal PT Bank
Taspen (2026-sekarang) Mandiri Taspen (2026-present)
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Sekretaris Perusahaan sejak 27 Februari 2026 Appointed as Corporate Secretary as of 27 February 2026 based
berdasarkan Surat Keputusan No. KEP.DIR/023/II/2026 tanggal 27 on Directors’ Decree No. KEP.DIR/023/II/2026 dated 27 February
Februari 2026 2026.
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Program Peningkatan Kompetensi Corporate Secretary Competency Development
Sekretaris Perusahaan Program
Jenis Pelatihan dan Materi Pengembangan
Waktu dan Tempat Penyelenggara
Nama Kompetensi /Pelatihan
Pelaksanaan Organizer
Name Type of Training and Competency
Time and Venue
Development Material / Training
27 – 28 Januari 2026
International Institute for
International Conference on Global Strategic Amsterdam Netherlands
Research in Science and
Management (ICGSM-25) January 27–28, 2026,
Technology
Amsterdam, Netherlands
Refresment Sertifikasi Manajemen Risiko Jenjang 5
29 Agustus 2025, Online Lembaga Pengembangan
Risk Management Certification Refreshment –
August 29, 2025, Online Perbankan Indonesia
Level 5
22 Oktober 2025, Online
Know Your Customer Bank Mandiri Taspen
Errinto Sahat Pahala October 22, 2025, Online
Pardede*
Strategi Anti Fraud Semester II 2025 12 November 2025, Online
Bank Mandiri Taspen
Anti-Fraud Strategy Semester II 2025 November 12, 2025, Online
29 November 2025, Denpasar
Leadership Excellence Advancement NBO
November 29, 2025,
Development (LEAD) Beyond – Vol 2
Denpasar
4-5 Desember 2025, Denpasar
Risk Beyond 2025 December 4–5, 2025, ERMA
Denpasar
11 Agustus 2025, Online
BoD Talks Vol.1 - Leading with Influence Bank Mandiri Taspen
August 11, 2025, Online
Refresment Sertifikasi Manajemen Risiko Jenjang 5
26 Agustus 2025, Online Lembaga Pengembangan
Risk Management Certification Refreshment –
August 26, 2025, Online Perbankan Indonesia
Level 5
BoD Talks Vol. 3 - Driving Business Through 12 November 2025, Online
Bank Mandiri Taspen
Roles and Strategic Execution November 12, 2025, Online
Tulus Parulian
Hutabarat** 29 November 2025, Offline -
Leadership Excellence Advancement Bali Denpasar Nelson Buchanan Oostegard
Development (LEAD) Beyond - Vol. 2 November 29, 2025, Offline - (NBO)
Bali Denpasar
Strategi Anti Fraud Semester II 2025 12 November 2025, Online
Bank Mandiri Taspen
Anti-Fraud Strategy Semester II 2025 November 12, 2025, Online
22 Oktober 2025, Online
Know Your Customer Bank Mandiri Taspen
October 22, 2025, Online
* Berhenti menjabat sejak 31 Desember 2025 / Ceased to serve as of December 31, 2025
** Mulai menjabat sejak 27 Februari 2026 / Assumed office as of February 27, 2026
Pelaksanaan Tugas Sekretaris Perusahaan Implementation of Duties of The Corporate Secretary
Tahun 2025 In 2025
1. Pelaksanaan Rapat Umum Pemegang Saham Tahunan 1. Conducted the Annual General Meeting of Shareholders
yang dilaksanakan secara sirkuler tanggal 30 Juni 2025. (AGMS) through circular resolution on June 30, 2025.
2. Pelaksanaan Rapat Umum Pemegang Saham Luar Biasa 2. Conducted the Extraordinary General Meeting of
secara Sirkuler untuk Persetujuan Recovery Plan dan Shareholders (EGMS) through circular resolution for the
Perubahan Anggaran Dasar tanggal 5 Mei 2025 approval of the Recovery Plan and amendments to the
Articles of Association on May 5, 2025.
3. Pelaksanaan Rapat Umum Pemegang Saham Luar Biasa 3. Implementation of the Extraordinary General Meeting of
secara Sirkuler untuk perubahan pengurus tanggal 25 Shareholders (EGMS) by Circular Resolution for changes in
September 2025 management dated September 25, 2025
4. Pelaksanaan Rapat Umum Pemegang Saham Luar Biasa 4. Conducted the Extraordinary General Meeting of
secara Sirkuler untuk perubahan pengurus tanggal Shareholders (EGMS) through circular resolution for
4 Desember 2025. changes in management on December 4, 2025.
2025 Annual Report 607
Page 608
Corporate Governance
Corporate Governance
5. Pelaksanaan Peringatan Ulang Tahun Bank Mandiri Taspen 5. Organized the 2025 anniversary celebration of Bank
tahun 2025 di Kantor Pusat tanggal 23 Januari 2025 dan di Mandiri Taspen at the Head Office on January 23, 2025 and
7 Kantor Cabang tanggal 26 Februari 2025. at 7 branch offices on February 26, 2025.
6. Penyusunan Annual Report dan Sustainability Report 6. Preparation of the Annual Report and Sustainability Report
tahun Buku 2024 di tahun 2025 dan berhasil memperoleh for the 2024 financial year in 2025, which successfully
Juara 3 kategori BUMN Klaster 1-5 Triliun dalam ARA achieved 3rd Place in the State-Owned Enterprises (BUMN)
2024. category with assets of IDR1–5 trillion in the Annual Report
Award 2024.
7. Pelaksanaan keterbukaan informasi kepada publik melalui 7. Implemented public disclosure through public exposé,
publik ekspose, publikasi media dan Laporan kepada PT Bursa media publications, and reporting to PT Bursa Efek
Efek Indonesia, OJK, LPS, dan Regulator terkait lainnya. Indonesia, OJK, LPS, and other relevant regulators.
8. Mengatur pelaksanaan Penandatanganan Perjanjian Kerja 8. Organized the execution of Cooperation Agreement
Sama dengan Mitra Bank. signings with Bank partners.
9. Mengatur pelaksanaan Rapat Direksi, Rapat Dewan Komisaris 9. Organized the implementation of Board of Directors Meetings,
Mengundang Direksi, Rapat Direktur Bidang, dan Rapat Board of Commissioners Meetings attended by the Board of
Pengurus dengan relasi beserta dengan administrasi rapat. Directors, Director Meetings, and Management meetings
with stakeholders, including meeting administration.
10. Mengatur kerumahtanggaan perusahaan dan dukungan 10. Managed corporate household affairs and provided support
kebutuhan pengurus dalam menjalankan tugas-tugas for management needs in carrying out their duties.
kepengurusannya.
11. Pelaksanaan Kegiatan CSR lingkungan hidup dan sosial 11. Implemented CSR activities in environmental and social
termasuk bantuan bedah rumah untuk para Nasabah sectors, including housing renovation assistance for
pensiunan dan masyarakat umum di Bekasi dan Nusa pensioner customers and the general public in Bekasi and
Tenggara Timur. East Nusa Tenggara.
12. Penyusunan Rencana Aksi Keuangan Berkelanjutan tahun 12. Prepared the Sustainable Finance Action Plan for 2025–
2025-2029 serta implementasinya tahun 2025 2029 and its implementation in 2025
Internal Audit Internal Audit
Internal Audit merupakan bagian dari struktur pengendalian intern Internal Audit is part of the internal control structure (as
(sebagai bagian dari Three Lines of Defense). Ruang lingkup the Third Line of Defense). The scope of the internal audit
pekerjaan internal audit mencakup pemeriksaan dan penilaian atas work includes examining and evaluating the adequacy and
kecukupan dan efektivitas struktur pengendalian intern Bank serta effectiveness of the bank’s internal control structure as well
penilaian kualitas kinerja yang bertujuan memberikan keyakinan as evaluating the quality of performance that aims to provide
bahwa pengendalian telah berjalan seperti yang ditetapkan. assurance that control has proceeded as stipulated.
Aktivitas utama Internal Audit terdiri dari Assurance, Consulting, The main activities of Internal Audit consist of Assurance,
Investigation, Quality Assurance & Development, Pembina Consulting, Investigation, Quality Assurance & Development,
sistem Strategy Anti Fraud dan Whistleblowing System serta Development of Anti-Fraud Strategy System and
aktivitas counterpart pemeriksaan oleh eksternal auditor (BPK, Whistleblowing System as well as counterpart audit activities
OJK, Bank Mandiri). by external auditors (BPK, OJK, Bank Mandiri).
Aktivitas Assurance bertujuan untuk mengevaluasi kecukupan Assurance activities aim to evaluate the adequacy and
dan efektivitas Internal Control, Risk Management dan effectiveness of Internal Control, Risk Management and
Governance Process. Aktivitas Consulting dilakukan melalui Governance Process. Consulting activities are carried out
Review draft Kebijakan, Standar Pedoman, Manual Produk dan through reviewing draft policies, standard guidelines, product
Petunjuk Teknis. manuals and technical guidelines.
Investigasi merupakan aktivitas audit melalui pengumpulan Investigation is an activity of gathering evidence using
bukti-bukti, dengan menggunakan teknik investigasi atas hasil investigative techniques on the results of reviewing indications
penelahaan terhadap indikasi dan/atau fraud yang terjadi yang and/or fraud that has occurred which aims to reveal the
bertujuan untuk mengungkapkan modus operandi, penyebab, modus operandi, causes, identify potential losses to the Bank,
mengidentifikasi potensi kerugian Bank, pelaku fraud dan pihak perpetrators of fraud and other parties involved.
lain yang terlibat.
608 Laporan Tahunan 2025
Page 609
PT Bank Mandiri Taspen
Pembina sistem Strategy Anti Fraud melakukan aktivitas The Anti-Fraud Strategy system supervisor carries out
koordinasi penerapan dan pelaporan Strategy Anti Fraud coordination activities for the implementation and reporting
Bank Mantap kepada OJK. Strategi Anti Fraud adalah strategi of Bank Mandiri Taspen’s Anti-Fraud Strategy to the FSA.
Bank dalam mengendalikan fraud yang dirancang dengan The antifraud strategy is the Bank’s strategy for controlling
mengacu pada proses terjadinya fraud dengan memperhatikan fraud, which is designed with reference to the process by
karakteristik dan jangkauan dari potensi fraud yang tersusun which fraud occurs by taking into account the characteristics
secara komprehensif dan diimplementasikan dalam bentuk and scope of potential fraud, which is comprehensively
Sistem Pengendalian Fraud. Pembina whistleblowing system structured and implemented in the form of a Fraud Control
melakukan aktivitas perancangan sistem dan prosedur serta System. The whistleblowing system supervisor carries out
evaluasi mekanisme Whistleblowing System. system and procedure design activities as well as evaluates the
Whistleblowing System mechanism.
Dalam rangka memastikan kualitas kinerja Internal Audit telah In order to ensure that the quality of Internal Audit performance
sesuai dengan fungsinya dan melakukan pengembangan is in accordance with its function and to develop methodologies/
terhadap metodologi/pendekatan termasuk pengkinian approaches including updating Internal Audit Policies/
Kebijakan/Pedoman Internal Audit, maka dibentuk fungsi Guidelines, a Quality Assurance & Development function was
Quality Assurance & Development yang saat ini menjadi formed which is currently the Quality Assurance, Development
Departemen Quality Assurance, Development and Support. and Support Department.
Struktur Organisasi dan Ketua Internal Audit Organization Structure Internal Audit
Direktorat Utama
Divisi Internal Audit
Direktur Utama
President Director
Internal Audit
Internal audit
Quality Assurance,
Audit Business & Strategi Anti Fraud &
Audit IT & Operation Development &
Support Investigasi
Support
Quality Assurance,
Audit Business & Strategi Anti Fraud
Audit IT & Operation Development &
Support & Investigasi
Support
Pelaksana / Implementer
Kedudukan Internal Audit dalam Struktur Organisasi Internal Audit Position in Organizational Structure
Internal Audit adalah satuan kerja dalam organisasi Bank Internal Audit is a work unit in the PT Bank Mandiri Taspen
Mandiri Taspen yang membantu Direktur Utama dan Dewan organization that assists the President Director and the Board
Komisaris melalui Komite Audit dalam menjalankan fungsi of Commissioners through the Audit Committee in carrying
pengawasan untuk mewujudkan visi dan misi Bank. out its supervisory functions to actualize the Bank’s vision and
mission.
2025 Annual Report 609
Page 610
Corporate Governance
Corporate Governance
Kedudukan Division Head Internal Audit dalam organisasi The position of the Division Head of Internal Audit in the
langsung di bawah dan bertanggungjawab kepada Direktur organization is directly under and responsible to the President
Utama dan dapat melakukan komunikasi secara langsung Director, but can communicate directly with the Board of
dengan Direksi, Dewan Komisaris dan Komite Audit untuk Commissioners through the Audit Committee to inform various
menginformasikan berbagai hal yang berhubungan dengan matters relating to Internal Audit Activities. The Internal Auditor
Aktivitas Internal Audit. Internal Auditor bertanggungjawab is directly responsible to the Division Head of Internal Audit.
secara langsung kepada Division Head Internal Audit.
Profil Kepala Internal Audit Head of Internal Audit Profile
M. Jacobie Henry Widojono
Head of Internal Audit
Head of Internal Audit
Lahir di Ponorogo pada tahun 1970. Domisili / Domicile: Warga negara Indonesia
Usia 55 tahun Per Desember 2025. Jakarta, Indonesia Indonesian citizens
Born in Ponorogo in 1970.
Age 55 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Ekonomi Akuntansi – Universitas Gadjah Mada (1994) • Bachelor of Economics in Accounting – Gadjah Mada University
(1994)
• Master Business Administration – Universitas Gadjah Mada (2014) • Master of Business Administration – Gadjah Mada University (2014)
Sertifikasi Certification
• Chartered Accountant • Chartered Accountant
• Qualified Internal Auditor • Qualified Internal Auditor
• Sertifikat Kompetensi Audit Supervisor • Audit Supervisor Competency Certificate
• Sertifikat Kompetensi Manajemen Risiko Perbankan • Banking Risk Management Competency Certificate
• Sertifikat Kompetensi Kepatuhan Perbankan • Banking Compliance Competency Certificate
• Sertifikat Kompetensi Manajemen Risiko Perbankan Jenjang 6 • Level 6 Banking Risk Management Competency Certificate
• Sertifikat Kompetensi Kepatuhan Perbankan Jenjang 6 • Level 6 Banking Compliance Competency Certificate
• Sertifikasi Koperasi Jasa Keuangan Financial Service Cooperative • Financial Service Cooperative Certification
Pengalaman Kerja Work Experience
• Auditor - Bank Dagang Negara (1997) • Auditor – Bank Dagang Negara (1997)
• Auditor - Bank Mandiri (1999) • Auditor – Bank Mandiri (1999)
• Team Leader Accounting Policy - Bank Mandiri (2007) • Team Leader Accounting Policy – Bank Mandiri (2007)
• Tax Management Department Head - Bank Mandiri (2009) • Tax Management Department Head – Bank Mandiri (2009)
• Decentralized Compliance & Operational Risk Head - Bank • Decentralized Compliance & Operational Risk Head – Bank
Mandiri (2014) Mandiri (2014)
• Audit Manager - Bank Mandiri (2015) • Audit Manager – Bank Mandiri (2015)
• Kepala Divisi Internal Audit - Bank Mandiri Taspen (2020-saat ini) • Head of Internal Audit Division – Bank Mandiri Taspen (2020 –
present)
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Internal Audit berdasarkan Surat Served as Division Head of Internal Audit based on Board of
Keputusan Direksi No. KEP.DIR/043/III/2026 tanggal 9 Maret 2026. Directors Decree No. KEP.DIR/043/III/2026 dated March 9, 2026.
610 Laporan Tahunan 2025
Page 611
PT Bank Mandiri Taspen
Pihak yang Mengangkat dan Memberhentikan Kepala Parties Who Appoint and Dismiss the Head of
Internal Audit Internal Audit
lnternal Audit dipimpin oleh Division Head lnternal Audit yang Internal Audit was led by the Head of Internal Audit appointed
diangkat dan diberhentikan oleh Direktur Utama Bank dengan and dismissed by the President Director of the Bank with the
persetujuan dari Dewan Komisaris dan rekomendasi Komite approval of the Board of Commissioners and recommendation
Audit serta dilaporkan kepada OJK. from the Audit Committee and reported to the OJK.
Program Peningkatan Kompetensi Internal Audit Internal Audit Competency Improvement Program
Waktu dan
Jenis Pelatihan dan Materi Pengembangan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Organizer
Competency / Training Place of
Implementation
Sertifikasi
Certification
Sertifikasi Audit Manajer Kualifikasi VI KKNI Mei, Jakarta
LSPP
KKNI Level VI Audit Manager Certification May, Jakarta
Sertifikasi Koperasi Jasa Keuangan Financial
Juni, Jakarta
Service Cooperative LSP KJK
June, Jakarta
M. Jacobie Financial Service Cooperative Certification
Division Head
Henry W.
Refreshment Sertifikasi Manajemen Risiko Jenjang 6 Agustus, Jakarta
LSPP
Risk Management Certification Refreshment Level 6 August, Jakarta
Sertifikasi Kepatuhan Jenjang 6 Desember, Jakarta
LSPP
Level 6 Compliance Certification December, Jakarta
Refreshment Sertifikasi Manajemen Risiko Jenjang 5 Agustus, Jakarta
LSPP
Risk Management Certification Refreshment Level 5 August, Jakarta
R. Ambar
Dept Head Sertifikasi IT Security and Compliance – Auditor
Soenarno
Ahli Teknologi Informasi Agustus, Jakarta LSP Media
IT Security and Compliance Certification – August, Jakarta Informatika
Information Technology Expert Auditor
Refreshment Sertifikasi Manajemen Risiko Jenjang 5 Agustus, Jakarta
LSPP
Risk Management Certification Refreshment Level 5 August, Jakarta
Refreshment Standarisasi Kompetensi Sistem
Amastra Wisdo
Dept Head Pembayaran Jenjang 5 Sub Bidang Pengelolaan
Hardian
Transfer Dana
November, Jakarta LPPI
Refreshment of Payment System Competency
Standardization Level 5 Sub-Field of Fund Transfer
Management
Sertifikasi English for IT 1 Februari, Jakarta
CISCO
English for IT Certification 1 February, Jakarta
Sertifikasi Introduction to Cybersecurity Februari, Jakarta
CISCO
Introduction to Cybersecurity Certification February, Jakarta
Sertifikasi IT Security and Compliance – Auditor
Ahli Tekhnologi Informasi Agustus, Jakarta LSP Media
IT Security and Compliance Certification – August, Jakarta Informatika
Information Technology Expert Auditor
Binu Nuryadi Dept Head
Sertifikasi Analisis Keamanan Siber / Analisis
Insiden Keamanan Siber Agustus, Jakarta
LSP TIK Global
Cyber Security Analysis / Cyber Security Incident August, Jakarta
Analysis Certification
Refreshment Standarisasi Kompetensi Sistem
Pembayaran Jenjang 5 Sub Bidang Pengelolaan
Transfer Dana
November, Jakarta LPPI
Refreshment of Payment System Competency
Standardization Level 5 Sub-Field of Fund Transfer
Management
2025 Annual Report 611
Page 612
Corporate Governance
Corporate Governance
Waktu dan
Jenis Pelatihan dan Materi Pengembangan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Organizer
Competency / Training Place of
Implementation
Refreshment Sertifikasi Manajemen Risiko Jenjang 4
November, Jakarta LSPP
Risk Management Certification Refreshment Level 4
Refreshment Standarisasi Kompetensi Sistem
Abyan
Team Leader Pembayaran Jenjang 5 Sub Bidang Pengelolaan
Kurniawan
Transfer Dana
November, Jakarta LPPI
Refreshment of Payment System Competency
Standardization Level 5 Sub-Field of Fund Transfer
Management
Antonius Hartik Refreshment Sertifikasi Manajemen Risiko Jenjang 4 Mei, Jakarta
Team Leader LSPP
Wahyu Risk Management Certification Refreshment Level 4 May, Jakarta
Refreshment Sertifikasi Manajemen Risiko Jenjang 4 Mei, Jakarta
LSPP
Risk Management Certification Refreshment Level 4 May, Jakarta
Refreshment Standarisasi Kompetensi Sistem
Muhammad Adli
Team Leader Pembayaran Jenjang 5 Sub Bidang Pengelolaan
Mubaroka
Transfer Dana
November, Jakarta LPPI
Refreshment of Payment System Competency
Standardization Level 5 Sub-Field of Fund Transfer
Management
Refreshment Standarisasi Kompetensi Sistem
Pembayaran Jenjang 5 Sub Bidang Pengelolaan
Transfer Dana
Dewi Nur Utami S Team Leader November, Jakarta LPPI
Refreshment of Payment System Competency
Standardization Level 5 Sub-Field of Fund Transfer
Management
Maret, Jakarta Mitra Kalyana
Certified Compliance Professional (CCP)
March, Jakarta Sejahtera
Mahendra Yuda
Profesional Staff
Perwira
Refreshment Sertifikasi Manajemen Risiko Jenjang 4 Mei, Jakarta
LSPP
Risk Management Certification Refreshment Level 4 May, Jakarta
Refreshment Standarisasi Kompetensi Sistem
Pembayaran Jenjang 5 Sub Bidang Pengelolaan
Ernita Rizki Transfer Dana
Profesional Staff November, Jakarta LPPI
Manulang Refreshment of Payment System Competency
Standardization Level 5 Sub-Field of Fund Transfer
Management
Refreshment Sertifikasi Manajemen Risiko Jenjang 4 Mei, Jakarta
Dahayu Nandira Profesional Staff LSPP
Risk Management Certification Refreshment Level 4 May, Jakarta
Sertifikasi - General Banking Tingkat I : Officer
Kualifikasi IV KKNI - General Banking Februari, Jakarta
LSPP
Certification - General Banking Level I: Officer February, Jakarta
Qualification IV KKNI - General Banking
Refreshment Sertifikasi Manajemen Risiko Jenjang 4 Mei, Jakarta
LSPP
I Gede Widira Risk Management Certification Refreshment Level 4 May, Jakarta
Profesional Staff
Yasa
Pelaksanaan Standarisasi Kompetensi Bidang
Sistem Pembayaran (SK-SP) Jenjang 5 Sub Bidang
Pengelolaan Transfer Dana Juli, 2025
Karsa Bakti Lestari
Implementation of Competency Standardization July, 2025
in Payment Systems (SK-SP) Level 5 Sub-Field of
Fund Transfer Management
Fitri Dwiyan Refreshment Sertifikasi Manajemen Risiko Jenjang 4 Mei, Jakarta
Pelaksana LSPP
Triaspuri Risk Management Certification Refreshment Level 4 May, Jakarta
Pelaksanaan Standarisasi Kompetensi Bidang
Sistem Pembayaran (SK-SP) Jenjang 5 Sub Bidang
Pengelolaan Transfer Dana Maret, Jakarta
Yoche Asharika Team Leader Karya Bakti Lestari
Implementation of Competency Standardization March, Jakarta
in Payment Systems (SK-SP) Level 5 Sub-Field of
Fund Transfer Management
612 Laporan Tahunan 2025
Page 613
PT Bank Mandiri Taspen
Waktu dan
Jenis Pelatihan dan Materi Pengembangan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Organizer
Competency / Training Place of
Implementation
Refreshment Sertifikasi Manajemen Risiko Jenjang 4 Mei, Jakarta
LSPP
Risk Management Certification Refreshment Level 4 May, Jakarta
Refreshment Sertifikasi Manajemen Risiko Jenjang 4 Mei, Jakarta
LSPP
Risk Management Certification Refreshment Level 4 May, Jakarta
Sertifikasi IT Security and Compliance – Auditor
Ahli Tekhnologi Informasi Agustus, Jakarta LSP Media
IT Security and Compliance Certification – August, Jakarta Informatika
Information Technology Expert Auditor
Hendy Prasetya Profesional Staff Sertifikasi Junior Cybersecurity Agustus, Jakarta
LSP TIK Global
Junior Cybersecurity Certification August, Jakarta
Refreshment Standarisasi Kompetensi Sistem
Pembayaran Jenjang 5 Sub Bidang Pengelolaan
Transfer Dana
November, Jakarta LPPI
Implementation of Competency Standardization
in Payment Systems (SK-SP) Level 5 Sub-Field of
Fund Transfer Management
Refreshment Standarisasi Kompetensi Sistem
Pembayaran Jenjang 5 Sub Bidang Pengelolaan
R. Aria Transfer Dana
Profesional Staff November, Jakarta LPPI
Wibisana S Refreshment of Payment System Competency
Standardization Level 5 Sub-Field of Fund Transfer
Management
Sertifikasi Kompetensi Bidang Sistem Pembayaran
(SK-SP) Jenjang 5 Sub Bidang Pengelolaan Transfer
Juni, 2025
Dana Karsa Bakti Lestari
June, 2025
Payment System Competency Certification (SK-SP)
Level 5 Sub-Field of Fund Transfer Management
Rakean Andana
Team Leader
K. Harun
Sertifikasi Internal Auditor Juli, 2025
LSPP
Internal Auditor Certification July, 2025
Sertifikasi Manajemen Risiko Jenjang 4
September, 2025 LSPP
Risk Management Certification Level 4
Sertifikasi Kompetensi Bidang Sistem Pembayaran
(SK-SP) Jenjang 5 Sub Bidang Pengelolaan Transfer
Juni, 2025
Dana Karsa Bakti Lestari
June, 2025
Payment System Competency Certification (SK-SP)
Level 5 Sub-Field of Fund Transfer Management
Shinta Widyani Profesional Staff
Sertifikasi Internal Auditor Agustus, 2025
LSPP
Internal Auditor Certification August, 2025
Sertifikasi Manajemen Risiko Jenjang 4
September, 2025 LSPP
Risk Management Certification Level 4
Sertifikasi Internal Auditor Juli, 2025
LSPP
Internal Auditor Certification July, 2025
Fikri Audy
Pelaksana
Rochman
Sertifikasi Manajemen Resiko Jenjang 4 Oktober, 2025
LSPP
Risk Management Certification Level 4 October, 2025
Seminar/Webinar/Workshop Training
Seminar/Webinar/Training Workshop
Pelatihan Audit Intern Bank Level Audit Manager Februari, Jakarta Ikatan Bankir
Bank Internal Audit Training at Audit Manager Level February, Jakarta Indonesia (IBI)
M. Jacobie Permenkop UKM 2/2024 : Kebijakan Akuntansi
Division Head
Henry W. Koperasi & Peran KJA pada Koperasi
Asosiasi Auditor
Minister of Cooperatives and SMEs Regulation April, Jakarta
Internal (AAI)
2/2024: Cooperative Accounting Policy & the Role
of KJA in Cooperatives
2025 Annual Report 613
Page 614
Corporate Governance
Corporate Governance
Waktu dan
Jenis Pelatihan dan Materi Pengembangan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Organizer
Competency / Training Place of
Implementation
Webinar Insurance Revolution : How AI is
Transforming The Underwriting and Optimizing
Business Processes
April, Jakarta OJK Institute
Webinar Insurance Revolution: How AI is
Transforming The Underwriting and Optimizing
Business Processes
Pendidikan dan Pelatihan berbasis Kompetensi
untuk Jabatan Pengawas KSP/USP Koperasi Mei, Jakarta
Balicertif
Competency-Based Education and Training for May, Jakarta
Cooperative KSP/USP Supervisory Positions
Webinar Peran Strategis Industri Jasa Keuangan
dalam Mendorong Pengembangan Ekonomi Daerah
Mei, Jakarta
Webinar: The Strategic Role of the Financial OJK Institute
May, Jakarta
Services Industry in Driving Regional Economic
Development
Webinar Efek Domino Tarif Trump : Ancaman atau
Peluang bagi Ekonomi Indonesia?
Mei, Jakarta
Webinar: The Domino Effect of Trump’s Tariffs: OJK Institute
May, Jakarta
A Threat or an Opportunity for the Indonesian
Economy?
Webinar The Future of Cybersecurity : Threats,
Challenges and Innovations Juni, Jakarta
OJK Institute
Webinar The Future of Cybersecurity : Threats, Juny, Jakarta
Challenges and Innovations
Webinar Peran Industri Jasa Keuangan dalam
Mendukung Proyek Strategis Nasional :
Pembangunan 3 Juta Rumah Juli, Jakarta
OJK Institute
Webinar: The Role of the Financial Services July, Jakarta
Industry in Supporting National Strategic Projects:
Building 3 Million Homes
Webinar Shifting Horizon for Internal Auditors
: Navigating Emerging Risks, Governance and
Opportunities In 2025
Juli, Jakarta
Webinar Shifting Horizon for Internal Auditors OJK Institute
July, Jakarta
Webinar Shifting Horizon for Internal Auditors
: Navigating Emerging Risks, Governance and
Opportunities In 2025
Konferensi Auditor Internal – Shifting Horizon
for Internal Auditors: Navigating Emerging Risks,
Governance and Opportunities in 2025 Juli, Yogyakarta
YPIA
Konferensi Auditor Internal – Shifting Horizon Juli, Yogyakarta
for Internal Auditors: Navigating Emerging Risks,
Governance and Opportunities in 2025
Webinar Dinamika Geopolitik dan Ketahanan
Nasional : Strategi Memperkuat Perekonomian
Indonesia Agustus, Jakarta
OJK Institute
Webinar on Geopolitical Dynamics and National August, Jakarta
Resilience: Strategies to Strengthen the Indonesian
Economy
Webinar Mid-Year Capital Market Review 2025
: Evaluasi Kinerja Pasar dan Strategi Investasi ke
Depan Agustus, Jakarta
OJK Institute
Mid-Year Capital Market Review 2025 Webinar: August, Jakarta
Market Performance Evaluation and Future
Investment Strategies
Pembekalan Sertifikasi Kepatuhan Jenjang 6 Oktober, Jakarta
LPPI
Level 6 Compliance Certification Training October, Jakarta
614 Laporan Tahunan 2025
Page 615
PT Bank Mandiri Taspen
Waktu dan
Jenis Pelatihan dan Materi Pengembangan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Organizer
Competency / Training Place of
Implementation
Pelatihan Fraud Auditing 1 Oktober, Jakarta
LPFA
Fraud Auditing Training 1 October, Jakarta
Training Leadership Excellence Advancement
Development Riza Perdana
November, Jakarta
Leadership Excellence Advancement Development Kusuma
Training
Pelatihan Fraud Auditing 2
November, Jakarta LPFA
Fraud Auditing Training 2
Webinar Imboost Your Spirit : Cultivating Positivity Februari, Jakarta
OJK Institute
for a Balanced and Fulfilling Life February, Jakarta
Webinar Insurance Revolution : How AI is
Transforming The Underwriting and Optimizing April, Jakarta OJK Institute
Business Processes
Webinar Peran Strategis Industri Jasa Keuangan
dalam Mendorong Pengembangan Ekonomi Daerah
Mei, Jakarta
Webinar: The Strategic Role of the Financial OJK Institute
May, Jakarta
Services Industry in Driving Regional Economic
Development
Webinar Efek Domino Tarif Trump : Ancaman atau
Peluang bagi Ekonomi Indonesia?
Mei, Jakarta
Webinar: The Domino Effect of Trump’s Tariffs: OJK Institute
May, Jakarta
A Threat or an Opportunity for the Indonesian
Economy?
Webinar Customer Experience : Strategies for
Success in Digital Era Mei, Jakarta
OJK Institute
Webinar Customer Experience : Strategies for May, Jakarta
Success in Digital Era
R. Ambar
Dept Head
Soenarno
The Future of Cybersecurity : Threats, Challenges Juni, Jakarta
OJK Institute
and Innovations June, Jakarta
Memutus Mata Rantai Scam : Sinergi dan Strategi
Perlindungan Konsumen Sektor Keuangan
Juni, Jakarta
Breaking the Chain of Scams: Synergy and OJK Institute
June, Jakarta
Consumer Protection Strategies in the Financial
Sector
Peran Industri Jasa Keuangan dalam Mendukung
Proyek Strategis Nasional : Pembangunan 3 Juta
Rumah Juli, Jakarta
OJK Institute
The Role of the Financial Services Industry in July, Jakarta
Supporting National Strategic Projects: Building 3
Million Homes
Dinamika Geopolitik dan Ketahanan Nasional :
Strategi Memperkuat Perekonomian Indonesia Agustus, Jakarta
OJK Institute
Geopolitical Dynamics and National Resilience: August, Jakarta
Strategies to Strengthen the Indonesian Economy
Leadership Excellence Advancement Development Oktober, Denpasar
NBO Indonesia
(LEAD Beyond) October, Denpasar
2025 Annual Report 615
Page 616
Corporate Governance
Corporate Governance
Waktu dan
Jenis Pelatihan dan Materi Pengembangan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Organizer
Competency / Training Place of
Implementation
Pelatihan Anti Korupsi Tematik Investigatif bagi
Satuan Pengawasan Intern BUMN Juni, Jakarta
KPK
Thematic Investigative Anti-Corruption Training for June, Jakarta
State-Owned Enterprise Internal Audit Units
Webinar Anti Fraud Awareness Juli, Jakarta
PT Taspen
Anti-Fraud Awareness Webinar July, Jakarta
Webinar Peranan Audit Internal Agustus, Jakarta
Amastra Wisdo PT Taspen
Dept Head Webinar on the Role of Internal Audit August, Jakarta
Hardian
Pelatihan Fraud Auditing 2
September, Jakarta LPFA
Fraud Auditing Training 2
Pelatihan Audit Forensik Oktober, Jakarta
LPFA
Forensic Audit Training October, Jakarta
Training Leadership Excellence Advacement November,
NBO Indonesia
Development (LEAD Beyond) Denpasar
Webinar Credit Scoring April, Jakarta OJK Institute
Webinar Urgensi Transparansi Keuangan Hijau
Pada Lembaga Jasa Keuangan Mei, Jakarta
OJK Institute
Webinar on the Urgency of Green Financial May, Jakarta
Transparency in Financial Services Institutions
Webinar Customer Experience : Strategies for Mei, Jakarta
OJK Institute
Success in Digital Era May, Jakarta
Webinar Peran Strategis Industri Jasa Keuangan
dalam Mendorong Pengembangan Ekonomi Daerah
Mei, Jakarta
Webinar: The Strategic Role of the Financial OJK Institute
May, Jakarta
Services Industry in Driving Regional Economic
Development
Webinar Digitalisasi Perbankan dari Dua Sudut
Pandang Juni, Jakarta
OJK Institute
Webinar: Banking Digitalization from Two June, Jakarta
Perspectives
Webinar Artificial Intelligence for forensic : Masa
Depan Profesi Akuntan di Era Digital
Juni, Jakarta
Artificial Intelligence for Forensics Webinar: The OJK Institute
Binu Nuryadi Dept Head June, Jakarta
Future of the Accounting Profession in the Digital
Age
Webinar Strategi Aman Transaksi Aset Kripto dan
Keuangan Digital : Perlindungan Data Pribadi dan
Dampak Teknologi Biometrik di Indonesia
Juni, Jakarta
Webinar on Safe Transaction Strategies for OJK Institute
June, Jakarta
Crypto Assets and Digital Finance: Personal Data
Protection and the Impact of Biometric Technology
in Indonesia
Webinar The Future of Cybersecurity : Threats, Juni, Jakarta
OJK Institute
Challenges and Innovations June, Jakarta
Juni, Jakarta
Understanding Corporate Image PT Taspen
June, Jakarta
Pembekalan Uji Kompetensi Bidang Audit Intern
Bank Level Audit Supervisor - Kualifikasi V Juni, Jakarta
IAIB
Bank Internal Audit Competency Test Preparation June, Jakarta
for Audit Supervisor Level - Qualification V
Webinar Peranan Audit Internal Agustus, Jakarta
PT Taspen
Webinar on the Role of Internal Audit August, Jakarta
616 Laporan Tahunan 2025
Page 617
PT Bank Mandiri Taspen
Waktu dan
Jenis Pelatihan dan Materi Pengembangan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Organizer
Competency / Training Place of
Implementation
Webinar Legal for Non Legal : LDD dan LO bagi
Perusahaan
September, Jakarta PT Taspen
Legal for Non-Legal Webinar: LDD and LO for
Companies
Training Leadership Excellence Advancement Oktober, Denpasar
NBO Indonesia
Development (LEAD Beyond) October, Denpasar
Webinar Peran Digital Forensik dalam Penanganan
dan Pengungkapan Kejahatan Keuangan Oktober, Jakarta
OJK Institute
Webinar: The Role of Digital Forensics in Handling October, Jakarta
and Disclosing Financial Crimes
Digital Safety and Security Awareness November, Jakarta CISCO
Webinar Insurance Revolution : How AI is
Transforming The Underwriting and Optimizing April, Jakarta OJK Institute
Business Processes
Training The Credibility Compass: Navigating Truth Mei, Jakarta Semesta Akademi
in Comunication May, Jakarta Business
Webinar Peran Strategis Industri Jasa Keuangan
dalam Mendorong Pengembangan Ekonomi Daerah
Mei, Jakarta
Webinar: The Strategic Role of the Financial OJK Institute
May, Jakarta
Services Industry in Driving Regional Economic
Development
Webinar Customer Experience: Strategies for Mei, Jakarta
OJK Institute
Success in Digital Era May, Jakarta
Abyan
Team Leader
Kurniawan Webinar Agentic AI in Finance : A New Era of Juli, Jakarta
OJK Institute
Autonomous Decision - Making July, Jakarta
Internal Liquidity Adequacy Assessment Process Agustus, Jakarta
PERBANAS
(ILAAP) August, Jakarta
Webinar Tren Modus dan Skema Pencucian
Uang Terbaru : Strategi Identifikasi, Mitigasi, dan
Penegakan Hukum
September, Jakarta OJK Institute
Webinar: Latest Money Laundering Trends and
Schemes: Identification, Mitigation, and Law
Enforcement Strategies
Training Implementasi Internal Control over
Deloitte Konsultan
Financial Reporting (ICoFR) di Perusahaan Anak November, Jakarta
Indonesia
Tahun 2025
Webinar Transformasi Digital : Tren Inovasi Januari, Jakarta
OJK Institute
Teknologi di Sektor Keuangan January, Jakarta
Training Risk Management Maturity Assessment Februari, Jakarta
CRMS
BUMN & Non BUMN Februarr, Jakarta
Webinar Peran GRC dalam meningkatkan
kepercayaan investor dan stabilitas sektor
Februari, Jakarta
Antonius Hartik keuangan OJK Institute
Team Leader Februarr, Jakarta
Wahyu Webinar: The Role of GRC in Increasing Investor
Confidence and Financial Sector Stability
Training Memperkuat Integritas Pelaporan
Keuangan Bank Strategi Implementasi POJK No. 15
Tahun 2024 Maret, Jakarta
Infobank Institute
Training on Strengthening the Integrity of Bank March, Jakarta
Financial Reporting: Implementation Strategy of
POJK No. 15 of 2024
2025 Annual Report 617
Page 618
Corporate Governance
Corporate Governance
Waktu dan
Jenis Pelatihan dan Materi Pengembangan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Organizer
Competency / Training Place of
Implementation
Webinar Inovasi Produk Keuangan Islam : Peran
Etika Halal dalam Memperluas Penetrasi Pasar
Maret, Jakarta
Islamic Financial Product Innovation Webinar: OJK Institute
March, Jakarta
The Role of Halal Ethics in Expanding Market
Penetration
Webinar Sustainability Accounting and Reporting Maret, Jakarta
OJK Institute
In The Financial Services March, Jakarta
Webinar Overcoming Behavioral Biases in
April, Jakarta PT Taspen
Investment Decision
Webinar Insurance Revolution : How AI is
Transforming The Underwriting and Optimizing April, Jakarta OJK Institute
Business Processes
Webinar Peran Strategis Industri Jasa Keuangan
dalam Mendorong Pengembangan Ekonomi Daerah
Mei, Jakarta
Webinar: The Strategic Role of the Financial OJK Institute
May, Jakarta
Services Industry in Driving Regional Economic
Development
Webinar Customer Experience : Strategies for Mei, Jakarta
OJK Institute
Success in Digital Era May, Jakarta
Webinar The Art of Budget Management Reduce Mei, Jakarta
PT Taspen
Stress & Boost Strategy May, Jakarta
Webinar Efek Domino Tarif Trump : Ancaman atau
Peluang bagi Ekonomi Indonesia?
Mei, Jakarta
Webinar: The Domino Effect of Trump’s Tariffs: OJK Institute
May, Jakarta
A Threat or an Opportunity for the Indonesian
Economy?
Webinar Strategi Aman Transaksi Aset Kripto dan
Keuangan Digital : Perlindungan Data Pribadi dan
Dampak Teknologi Biometrik di Indonesia
Juni, Jakarta
Webinar: Safe Strategies for Crypto Asset OJK Institute
June, Jakarta
Transactions and Digital Finance: Personal Data
Protection and the Impact of Biometric Technology
in Indonesia
Webinar Memutus Mata Rantai Scam : Sinergi dan
Strategi Perlindungan Konsumen Sektor Keuangan
Juni, Jakarta
Webinar: Breaking the Chain of Scams: Synergy OJK Institute
June, Jakarta
and Consumer Protection Strategies in the Financial
Sector
Webinar Agentic AI in Finance : A New Era of Juli, Jakarta
OJK Institute
Autonomous Decision – Making July, Jakarta
Webinar Strategi Peningkatan Daya Saing serta
Pendalaman Perbankan Syariah dan Pasar Modal
Syariah Agustus, Jakarta
OJK Institute
Webinar on Strategies to Increase Competitiveness August, Jakarta
and Deepen the Study of Islamic Banking and
Islamic Capital Markets
Webinar Dinamika Geopolitik dan Ketahanan
Nasional : Strategi Memperkuat Perekonomian
Indonesia Agustus, Jakarta
OJK Institute
Webinar on Geopolitical Dynamics and National August, Jakarta
Resilience: Strategies to Strengthen the Indonesian
Economy
Agustus, Jakarta
Webinar Direct Investment High Risk High Return PT Taspen
August, Jakarta
618 Laporan Tahunan 2025
Page 619
PT Bank Mandiri Taspen
Waktu dan
Jenis Pelatihan dan Materi Pengembangan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Organizer
Competency / Training Place of
Implementation
Webinar UMKM mendunia : Strategi Peningkatan
Skala Bisnis Menembus Pasar Nasional dan
Internasional
September, Jakarta OJK Institute
Global MSME Webinar: Strategies for Scaling Up
Businesses to Penetrate National and International
Markets
Webinar Transformasi Generative AI : Peluang
Generative Engine Optimization (GEO) dalam
Menggeser Dominasi Search Engine Optimization
(SEO)
September, Jakarta OJK Institute
Generative AI Transformation Webinar: Generative
Engine Optimization (GEO) Opportunities in
Shifting Search Engine Optimization (SEO)
Dominance
Webinar Tren Modus dan Skema Pencucian
Uang Terbaru : Strategi Identifikasi, Mitigasi, dan
Penegakan Hukum
September, Jakarta OJK Institute
Webinar: Latest Money Laundering Trends and
Schemes: Identification, Mitigation, and Law
Enforcement Strategies
Webinar The Sustainable Financing Opportunities Oktober, Jakarta
OJK Institute
in the Indonesian Insurance Industry October, Jakarta
Webinar Peran Digital Forensik dalam Penanganan
dan Pengungkapan Kejahatan Keuangan Oktober, Jakarta
OJK Institute
Webinar: The Role of Digital Forensics in Handling October, Jakarta
and Disclosing Financial Crimes
Risk Appetite and Risk Culture : Pilar Utama dalam
Penguatan Manajemen Risiko di Sektor Keuangan Oktober, Jakarta
OJK Institute
Risk Appetite and Risk Culture : Pilar Utama dalam October, Jakarta
Penguatan Manajemen Risiko di Sektor Keuangan
Webinar Transformasi Digital : Tren Inovasi Januari, Jakarta
OJK Institute
Teknologi di Sektor Keuangan January, Jakarta
Webinar Insurance Revolution : How AI is
Transforming The Underwriting and Optimizing April, Jakarta OJK Institute
Business Processes
Webinar Peran Strategis Industri Jasa Keuangan
dalam Mendorong Pengembangan Ekonomi Daerah
Mei, Jakarta
Webinar: The Strategic Role of the Financial OJK Institute
May, Jakarta
Services Industry in Driving Regional Economic
Development
Training Design an Attractive Deck (Creating Mei, Jakarta
T & Don
PowerPoint Presentations That Inspire) May, Jakarta
Muhammad Adli
Team Leader
Mubaroka
Webinar Strategi Aman Transaksi Aset Kripto dan
Keuangan Digital : Perlindungan Data Pribadi dan
Dampak Teknologi Biometrik di Indonesia
Juni, Jakarta
Webinar: Safe Strategies for Crypto Asset OJK Institute
June, Jakarta
Transactions and Digital Finance: Personal Data
Protection and the Impact of Biometric Technology
in Indonesia
Webinar The Future of Cybersecurity : Threats, Juni, Jakarta
OJK Institute
Challenges and Innovations June, Jakarta
Webinar Peran Digital Forensik dalam Penanganan
dan Pengungkapan Kejahatan Keuangan Oktober, Jakarta
OJK Institute
Webinar: The Role of Digital Forensics in Handling October, Jakarta
and Disclosing Financial Crimes
2025 Annual Report 619
Page 620
Corporate Governance
Corporate Governance
Waktu dan
Jenis Pelatihan dan Materi Pengembangan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Organizer
Competency / Training Place of
Implementation
Webinar Cybersecurity for Everyone : Waspada Oktober, Jakarta
PT Taspen
Social Engineering & Phising October, Jakarta
Training Review & Updating Tata Cara Penyusunan
Kebijakan dan Prosedur Perbankan Maret, Jakarta
Infobank Institute
Training Review & Updating Procedures for March, Jakarta
Dewi Nur Utami S Team Leader Preparing Banking Policies and Procedures
Training The Credibility Compass: Navigating Truth Mei, Jakarta Semesta Akademi
in Comunication May, Jakarta Business
Februari, Jakarta
Training Compliance Management Fundamentals CRMS
February, Jakarta
Februari, Jakarta Ultimate Service
Training Influential Communication Skill
February, Jakarta Consulting
Februari, Jakarta
Training Microsoft Excel For Basic - Intermediate Mahaka Institute
February, Jakarta
Webinar Meneropong Masa Depan Pasar Emas
Indonesia : Peran Strategis Bullion Bank
April, Jakarta OJK Institute
Webinar: A Look at the Future of the Indonesian
Gold Market: The Strategic Role of Bullion Banks
Mahendra Yuda Webinar Legal for Non Legal : LDD dan LO bagi
Profesional Staff
Perwira Perusahaan
September, Jakarta PT Taspen
Legal for Non-Legal Webinar: LDD and LO for
Companies
Webinar Risk Appetite and Risk Culture : Pilar
Utama dalam Penguatan Manajemen Risiko di
Sektor Keuangan Oktober, Jakarta
OJK Institute
Webinar Risk Appetite and Risk Culture : Pilar October, Jakarta
Utama dalam Penguatan Manajemen Risiko di
Sektor Keuangan
Webinar Peran Digital Forensik dalam Penanganan
dan Pengungkapan Kejahatan Keuangan Oktober, Jakarta
OJK Institute
Webinar Peran Digital Forensik dalam Penanganan October, Jakarta
dan Pengungkapan Kejahatan Keuangan
620 Laporan Tahunan 2025
Page 621
PT Bank Mandiri Taspen
Waktu dan
Jenis Pelatihan dan Materi Pengembangan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Organizer
Competency / Training Place of
Implementation
Februari, Jakarta
Training Microsoft Excel For Basic – Intermediate Mahaka Institute
February, Jakarta
Webinar Imboost Your Spirit : Cultivating Positivity Februari, Jakarta
OJK Institute
for a Balanced and Fulfilling Life February, Jakarta
Peran GRC dalam meningkatkan kepercayaan
investor dan stabilitas sektor keuangan Februari, Jakarta
OJK Institute
Peran GRC dalam meningkatkan kepercayaan February, Jakarta
investor dan stabilitas sektor keuangan
Webinar Sustainability Accounting and Reporting Maret, Jakarta
OJK Institute
In The Financial Services March, Jakarta
Webinar Insurance Revolution : How AI is
Transforming The Underwriting and Optimizing April, Jakarta OJK Institute
Business Processes
Webinar Meneropong Masa Depan Pasar Emas
Indonesia : Peran Strategis Bullion Bank
April, Jakarta OJK Institute
Webinar: Exploring the Future of Indonesia’s Gold
Market – The Strategic Role of Bullion Banks
Webinar Overcoming Behavioral Biases in
April, Jakarta PT Taspen
Investment Decision
Webinar Peran Strategis Industri Jasa Keuangan
Alfa Redo dalam Mendorong Pengembangan Ekonomi Daerah
Profesional Staff Mei, Jakarta
Napitupulu Webinar: The Strategic Role of the Financial OJK Institute
May, Jakarta
Services Industry in Driving Regional Economic
Development.
Webinar The Art of Budget Management Reduce Mei, Jakarta
PT Taspen
Stress & Boost Strategy May, Jakarta
Mei, Jakarta Ebagus Learning
In-House Training Microsoft Excel Level Advance
May, Jakarta Indonesia
Training Design an Attractive Deck (Creating Mei, Jakarta
T & Don
PowerPoint Presentations That Inspire) May, Jakarta
Juni, Jakarta
Bootcamp Data Analyst With Excel DQLab
June, Jakarta
Juli, Jakarta
Anti Fraud Awareness PT Taspen
July, Jakarta
Webinar Mewujudkan Hari Tua yang Sejahtera :
Strategi Peningkatan Kepesertaan Dana Pensiun di
Sektor Informal Agustus, Jakarta
OJK Institute
Webinar: Achieving a Prosperous Retirement – August, Jakarta
Strategies to Increase Pension Fund Participation in
the Informal Sector.
Bootcamp Data Analyst With SQL & Python in Agustus, Jakarta
DQLab
Google Platform August, Jakarta
2025 Annual Report 621
Page 622
Corporate Governance
Corporate Governance
Waktu dan
Jenis Pelatihan dan Materi Pengembangan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Organizer
Competency / Training Place of
Implementation
Webinar Transformasi Digital : Tren Inovasi
Teknologi di Sektor Keuangan Januari, Jakarta
OJK Institute
Webinar: Digital Transformation – Trends in January, Jakarta
Technological Innovation in the Financial Sector.
Webinar Insurance Revolution : How AI is
Transforming The Underwriting and Optimizing April, Jakarta OJK Institute
Business Processes
Training Identifikasi Transaksi Keuangan
Mencurigakan (ITKM) dan Penentuan Indikasi Forum Komunikasi
Tindak Pidana Asal (TPA) Direktur
April, Jakarta
Training on Identification of Suspicious Financial Kepatuhan
Transactions (ITKM) and Determination of Perbankan
Indications of Predicate Crimes (TPA)
Webinar Peran Strategis Industri Jasa Keuangan
dalam Mendorong Pengembangan Ekonomi Daerah
Mei, Jakarta
Webinar: The Strategic Role of the Financial OJK Institute
May, Jakarta
Services Industry in Driving Regional Economic
Development
Training Design an Attractive Deck (Creating Mei, Jakarta
Ernita Rizki T&Don
Profesional Staff PowerPoint Presentations That Inspire) May, Jakarta
Manulang
Mei, Jakarta Ebagus Learning
In-House Training Microsoft Excel Level Advance
May, Jakarta Indonesia
Webinar The Future of Cybersecurity : Threats, Juni, Jakarta
OJK Institute
Challenges and Innovations June, Jakarta
Webinar Strategi Aman Transaksi Aset Kripto dan
Keuangan Digital : Perlindungan Data Pribadi dan
Dampak Teknologi Biometrik di Indonesia
Juni, Jakarta
Webinar: Safe Strategies for Crypto Asset OJK Institute
June, Jakarta
Transactions and Digital Finance: Personal Data
Protection and the Impact of Biometric Technology
in Indonesia
Juni, Jakarta
Webinar Understanding Corporate Image PT Taspen
June, Jakarta
Webinar Legal for Non Legal : LDD dan LO bagi
September, Jakarta PT Taspen
Perusahaan
Webinar Peran Digital Forensik dalam Penanganan Oktober, Jakarta
OJK Institute
dan Pengungkapan Kejahatan Keuangan October, Jakarta
Webinar Peran GRC dalam meningkatkan
kepercayaan investor dan stabilitas sektor
Februari, Jakarta
keuangan OJK Institute
February, Jakarta
Webinar: The Role of GRC in Increasing Investor
Confidence and Financial Sector Stability
In-House Training Microsoft Excel For Basic - Februari, Jakarta
Mahaka Institute
Intermediate February, Jakarta
Training Identifikasi Transaksi Keuangan
Mencurigakan (ITKM) dan Penentuan Indikasi Forum Komunikasi
Dahayu Nandira Profesional Staff
Tindak Pidana Asal (TPA) Direktur
April, Jakarta
Training on Identification of Suspicious Financial Kepatuhan
Transactions (ITKM) and Determination of Perbankan
Indications of Predicate Crimes (TPA)
Webinar Peran Industri Jasa Keuangan dalam
Mendukung Proyek Strategis Nasional :
Pembangunan 3 Juta Rumah Juli, Jakarta
OJK Institute
Webinar: The Role of the Financial Services July, Jakarta
Industry in Supporting National Strategic Projects:
Building 3 Million Homes
622 Laporan Tahunan 2025
Page 623
PT Bank Mandiri Taspen
Waktu dan
Jenis Pelatihan dan Materi Pengembangan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Organizer
Competency / Training Place of
Implementation
Webinar Dinamika Geopolitik dan Ketahanan
Nasional : Strategi Memperkuat Perekonomian
Indonesia Agustus, Jakarta
OJK Institute
Webinar on Geopolitical Dynamics and National August, Jakarta
Resilience: Strategies to Strengthen the Indonesian
Economy
Webinar Strategi Peningkatan Daya Saing serta
Pendalaman Perbankan Syariah dan Pasar Modal
Syariah Agustus, Jakarta
OJK Institute
Webinar on Strategies to Increase Competitiveness August, Jakarta
and Deepen the Study of Islamic Banking and
Islamic Capital Markets
Webinar Mewujudkan Hari Tua yang Sejahtera :
Strategi Peningkatan Kepesertaan Dana Pensiun di
Sektor Informal Agustus, Jakarta
OJK Institute
Webinar: Achieving a Prosperous Old Age: August, Jakarta
Strategies for Increasing Pension Fund
Participation in the Informal Sector
Februari, Jakarta
IDEA User Group Gathering Insight Consulting
February, Jakarta
Training Review & Updating Tata Cara Penyusunan
Kebijakan dan Prosedur Perbankan Maret, Jakarta
Infobank Institute
Training Review & Updating of Banking Policy and March, Jakarta
Procedure Preparation Procedures
I Gede Widira Pelatihan Anti Korupsi Tematik Investigatif bagi
Yasa BUMN Juni, Jakarta
KPK
Thematic Investigative Anti-Corruption Training for June, Jakarta
State-Owned Enterprises
Juli, Jakarta
Anti Fraud Awareness PT Taspen
July, Jakarta
Peranan Audit Internal Agustus, Jakarta
PT Taspen
The Role of Internal Audit August, Jakarta
Webinar Transformasi Digital: Tren Inovasi
Teknologi di Sektor Keuangan Januari, Jakarta
OJK Institute
Digital Transformation Webinar: Technology January, Jakarta
Innovation Trends in the Financial Sector
Profesional Staff
Pelaksana
Februari, Jakarta Ultimate Service
Training Influential Communication Skill
February, Jakarta Consulting
Februari, Jakarta
Training Microsoft Excel for Basic - Intermediate Mahaka Institute
February, Jakarta
Webinar Peran Strategis Industri Jasa Keuangan
dalam Mendorong Pengembangan Ekonomi Daerah Mei, Jakarta
OJK Institute
Fitri Dwiyan Webinar Peran Strategis Industri Jasa Keuangan May, Jakarta
Triaspuri dalam Mendorong Pengembangan Ekonomi Daerah
Training Design an Attractive Deck Mei, Jakarta
T & Don
(Creating PowerPoint Presentations That Inspire) May, Jakarta
Agustus, Jakarta
Webinar Direct Investment High Risk High Return PT Taspen
August, Jakarta
Webinar UMKM Mendunia: Strategi Peningkatan
Skala Bisnis Menembus Pasar Nasional dan
Internasional
September, Jakarta OJK Institute
Global MSME Webinar: Strategies for Scaling Up
Businesses to Penetrate National and International
Markets
2025 Annual Report 623
Page 624
Corporate Governance
Corporate Governance
Waktu dan
Jenis Pelatihan dan Materi Pengembangan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Organizer
Competency / Training Place of
Implementation
Februari, Jakarta Ultimate Service
In-House Training Influential Communication Skill
February, Jakarta Consulting
Training Design an Attractive Deck (Creating Mei, Jakarta
T & Don
PowerPoint Presentations That Inspire) May, Jakarta
Webinar Customer Experience : Strategies for Mei, Jakarta
OJK Institute
Success in Digital Era May, Jakarta
Webinar The Art of Budget Management Reduce Mei, Jakarta
PT Taspen
Stress & Boost Strategy May, Jakarta
Webinar Memutus Mata Rantai Scam : Sinergi dan
Strategi Perlindungan Konsumen Sektor Keuangan
Juni, Jakarta
Webinar: Breaking the Chain of Scams: Synergy OJK Institute
June, Jakarta
and Consumer Protection Strategies in the Financial
Yoche Asharika Team Leader
Sector
Juli, Jakarta
Anti Fraud Awareness PT Taspen
July, Jakarta
Webinar UMKM mendunia : Strategi Peningkatan
Skala Bisnis Menembus Pasar Nasional dan
Internasional
September, Jakarta OJK Institute
Global MSME Webinar: Strategies for Scaling Up
Businesses to Penetrate National and International
Markets
Webinar Peran Digital Forensik dalam Penanganan
dan Pengungkapan Kejahatan Keuangan Oktober, Jakarta
OJK Institute
Webinar: The Role of Digital Forensics in Handling October, Jakarta
and Disclosing Financial Crimes
Webinar Transformasi Digital : Tren Inovasi
Teknologi di Sektor Keuangan Januari, Jakarta
OJK Institute
Digital Transformation Webinar: Technological January, Jakarta
Innovation Trends in the Financial Sector
Training Cyber Risk Management Februari, Jakarta
CRMS
Cyber Risk Management Training February, Jakarta
Webinar Urgensi Transparansi Keuangan Hijau
Pada Lembaga Jasa Keuangan Mei, Jakarta
OJK Institute
Webinar on the Urgency of Green Financial May, Jakarta
Transparency in Financial Services Institutions
Webinar The Future of Cybersecurity : Threats, Juni, Jakarta
OJK Institute
Challenges and Innovations June, Jakarta
Juni, Jakarta
Webinar Understanding Corporate Image PT Taspen
June, Jakarta
Hendy Prasetya Profesional Staff
Webinar Agentic AI in Finance : A New Era of Juli, Jakarta
OJK Institute
Autonomous Decision - Making July, Jakarta
Peranan Audit Internal Agustus, Jakarta
PT Taspen
The Role of Internal Audit August, Jakarta
Webinar Mewujudkan Hari Tua yang Sejahtera :
Strategi Peningkatan Kepesertaan Dana Pensiun di
Sektor Informal Agustus, Jakarta
OJK Institute
Webinar: Achieving a Prosperous Old Age: August, Jakarta
Strategies for Increasing Pension Fund
Participation in the Informal Sector
Webinar Peran Digital Forensik dalam Penanganan
dan Pengungkapan Kejahatan Keuangan
Oktober, Jakarta
Webinar: Achieving a Prosperous Old Age: OJK Institute
October, Jakarta
Strategies for Increasing Pension Fund
Participation in the Informal Sector
624 Laporan Tahunan 2025
Page 625
PT Bank Mandiri Taspen
Waktu dan
Jenis Pelatihan dan Materi Pengembangan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Organizer
Competency / Training Place of
Implementation
Webinar How to Achieve Peak Performance in Januari, Jakarta
OJK Institute
2025 January, Jakarta
Training The Credibility Compass: Navigating Truth Mei, Jakarta Semesta Akademi
in Comunication May, Jakarta Business
Webinar Peran Strategis Industri Jasa Keuangan
dalam Mendorong Pengembangan Ekonomi Daerah
Mei, Jakarta
Webinar: The Strategic Role of the Financial OJK Institute
May, Jakarta
Services Industry in Driving Regional Economic
Development
Juni, Jakarta
Webinar Understanding Corporate Image PT Taspen
June, Jakarta
Juli, Jakarta
Anti Fraud Awareness PT Taspen
July, Jakarta
Webinar Agentic AI in Finance : A New Era of Juli, Jakarta
OJK Institute
Autonomous Decision - Making July, Jakarta
R. Aria Wibisana S Profesional Staff Peranan Audit Internal Agustus, Jakarta
PT Taspen
The Role of Internal Audit August, Jakarta
Legal for Non Legal: LDD dan LO bagi Perusahaan
September, Jakarta PT Taspen
Legal for Non-Legal: LDD and LO for Companies
Webinar Tren Modus dan Skema Pencucian
Uang Terbaru : Strategi Identifikasi, Mitigasi, dan
Penegakan Hukum
September, Jakarta OJK Institute
Webinar: Latest Money Laundering Trends and
Schemes: Identification, Mitigation, and Law
Enforcement Strategies
Peran Digital Forensik dalam Penanganan dan
Pengungkapan Kejahatan Keuangan Oktober, Jakarta
OJK Institute
The Role of Digital Forensics in Handling and October, Jakarta
Disclosing Financial Crimes
Webinar Cybersecurity for Everyone : Waspada
Social Engineering & Phising Oktober, Jakarta
PT Taspen
Cybersecurity for Everyone Webinar: Beware of October, Jakarta
Social Engineering & Phishing
Pembekalan Sertifikasi Manajemen Risiko Jenjang 4 Mei, Jakarta
Gema Prima Solusi
Risk Management Certification Level 4 Training May, Jakarta
Pembekalan Sertifikasi Audit Intern Level Auditor
Kualifikasi IV KKNI Juli, Jakarta
LPPI
Internal Audit Certification Provision for Auditor July, Jakarta
Level IV Qualification KKNI
Juli, Jakarta
Anti Fraud Awareness PT Taspen
Rakean Andana July, Jakarta
Team Leader
K. Harun
Peranan Audit Internal Agustus, Jakarta
PT Taspen
The Role of Internal Audit August, Jakarta
Legal for Non Legal : LDD dan LO bagi Perusahaan
September, Jakarta PT Taspen
Legal for Non-Legal: LDD and LO for Companies
Cybersecurity for Everyone : Waspada Social
Oktober, Jakarta
Engineering & Phising PT Taspen
October, Jakarta
Legal for Non-Legal: LDD and LO for Companies
2025 Annual Report 625
Page 626
Corporate Governance
Corporate Governance
Waktu dan
Jenis Pelatihan dan Materi Pengembangan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Organizer
Competency / Training Place of
Implementation
Webinar Peran GRC dalam meningkatkan
kepercayaan investor dan stabilitas sektor
Februari, Jakarta
keuangan OJK Institute
February, Jakarta
Webinar: The Role of GRC in Increasing Investor
Confidence and Financial Sector Stability
Microsoft Excel For Basic - Intermediate Februari, Jakarta
Mahaka Institute
Microsoft Excel For Basic - Intermediate February, Jakarta
Training Memperkuat Integritas Pelaporan
Keuangan Bank Strategi Implementasi POJK No. 15
Tahun 2024 Maret, Jakarta
Infobank Institute
Training to Strengthen the Integrity of Bank March, Jakarta
Financial Reporting: Strategy for Implementing
POJK No. 15 of 2024
Mei, Jakarta Ebagus Learning
In-House Training Microsoft Excel Level Advance
May, Jakarta Indonesia
Pembekalan Sertifikasi Manajemen Risiko Jenjang 4 Juli, Jakarta
Gema Prima Solusi
Risk Management Certification Level 4 Training July, Jakarta
Pembekalan Sertifikasi Audit Intern Level Auditor
Kualifikasi IV KKNI Juli, Jakarta
LPPI
Internal Audit Certification Provision for Auditor July, Jakarta
Shinta Widyani Profesional Staff Level IV Qualification KKNI
Webinar Agentic AI in Finance : A New Era of Juli, Jakarta
OJK Institute
Autonomous Decision - Making July, Jakarta
Webinar Strategi Peningkatan Daya Saing serta
Pendalaman Perbankan Syariah dan Pasar Modal
Syariah Agustus, Jakarta
OJK Institute
Webinar on Strategies to Increase Competitiveness August, Jakarta
and Deepen the Study of Islamic Banking and
Islamic Capital Markets
Webinar Mewujudkan Hari Tua yang Sejahtera :
Strategi Peningkatan Kepesertaan Dana Pensiun di
Sektor Informal Agustus, Jakarta
OJK Institute
Webinar: Achieving a Prosperous Old Age: August, Jakarta
Strategies for Increasing Pension Fund
Participation in the Informal Sector
Transformasi Generative AI : Peluang Generative
Engine Optimization (GEO) dalam Menggeser
Dominasi Search Engine Optimization (SEO)
Generative AI Transformation: The Opportunity of September, Jakarta OJK Institute
Generative Engine Optimization (GEO) in Shifting
the Dominance of Search Engine Optimization
(SEO)
626 Laporan Tahunan 2025
Page 627
PT Bank Mandiri Taspen
Waktu dan
Jenis Pelatihan dan Materi Pengembangan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Organizer
Competency / Training Place of
Implementation
Webinar Meneropong Masa Depan Pasar Emas
Indonesia : Peran Strategis Bullion Bank
April, Jakarta OJK Institute
Webinar: A Look at the Future of the Indonesian
Gold Market: The Strategic Role of Bullion Banks
Webinar The Art of Budget Management Reduce Mei, Jakarta
PT Taspen
Stress & Boost Strategy May, Jakarta
Webinar Peran Strategis Industri Jasa Keuangan
dalam Mendorong Pengembangan Ekonomi Daerah
Mei, Jakarta
Webinar: The Strategic Role of the Financial OJK Institute
May, Jakarta
Services Industry in Driving Regional Economic
Development
Juni, Jakarta
Webinar Investment Management for Happy Future OJK Institute
June, Jakarta
Agustus, Jakarta
Webinar Direct Investment High Risk High Return PT Taspen
August, Jakarta
Fikri Audy
Pelaksana Webinar Mewujudkan Hari Tua yang Sejahtera :
Rochman
Strategi Peningkatan Kepesertaan Dana Pensiun di
Sektor Informal Agustus, Jakarta
OJK Institute
Webinar: Achieving a Prosperous Old Age: August, Jakarta
Strategies for Increasing Pension Fund
Participation in the Informal Sector
Webinar Strategi Peningkatan Daya Saing serta
Pendalaman Perbankan Syariah dan Pasar Modal
Syariah Agustus, Jakarta
OJK Institute
Webinar on Strategies to Increase Competitiveness August, Jakarta
and Deepen the Study of Islamic Banking and
Islamic Capital Markets
Legal for Non Legal : LDD dan LO bagi Perusahaan
September, Jakarta PT Taspen
Legal for Non-Legal: LDD and LO for Companies
Peran Digital Forensik dalam Penanganan dan
Pengungkapan Kejahatan Keuangan Oktober, Jakarta
OJK Institute
The Role of Digital Forensics in Handling and October, Jakarta
Disclosing Financial Crimes
Risk Appetite and Risk Culture: Pilar Utama dalam
Penguatan Manajemen Risiko di Sektor Keuangan
Oktober, Jakarta
Risk Appetite and Risk Culture: Key Pillars in OJK Institute
October, Jakarta
Strengthening Risk Management in the Financial
Sector
Pembekalan Sertifikasi Manajemen Risiko Jenjang 4 Mei, 2025
Gema Prima Solusi
Risk Management Certification Level 4 Training May, 2025
2025 Annual Report 627
Page 628
Corporate Governance
Corporate Governance
Internal Audit Charter Internal Audit Charter
Internal Audit telah memiliki Piagam Internal Audit (Internal The Internal Audit had an Internal Audit Charter, which
Audit Charter) yang updating terakhir ditetapkan oleh Komisaris was most recently updated and approved by the President
Utama dan Direktur Utama tanggal 09 November 2023. Commissioner and the President Director on 9 November 2023.
Internal Audit Charter disusun berdasarkan Peraturan OJK No. The Internal Audit Charter was prepared in accordance with
1/POJK.03/2019 tentang Penerapan Fungsi Audit Intern Pada Financial Services Authority Regulation No. 1/POJK.03/2019
Bank Umum. Internal Audit Charter memuat tentang tentang concerning the Implementation of the Internal Audit Function in
Visi, Misi, Fungsi, Struktur dan Kedudukan Internal Audit, Commercial Banks, and it covered the Vision, Mission, Function,
Ruang Lingkup, Kewenangan dan Tanggung Jawab, Kode Etik Structure and Position of Internal Audit, Scope of Work,
Internal Audit, Aktivitas Internal Audit, Tata Kelola Terintegrasi, Authority and Responsibilities, Internal Audit Code of Ethics,
Program Asurans dan Peningkatan Kualitas. Internal Audit Activities, Integrated Governance, Assurance
Program, and Quality Improvement.
Kewenangan dan Tanggung Jawab Internal Audit Authorities and Responsibilities of Internal Audit
Dalam menjalankan fungsinya, Internal Audit diberikan In carrying out its functions, Internal Audit is provided with
kewenangan dan tanggung jawab sebagai berikut. Authorities and responsibilities as follows.
Kewenangan: Authorities:
Dalam pelaksanaan fungsinya, Internal Audit dilarang In carrying out its function, Internal Audit was not permitted to
memiliki kewenangan untuk melaksanakan kegiatan-kegiatan have authority to perform operational activities of the auditees.
operasional dari auditee. Kewenangan Internal Audit yaitu The authority of Internal Audit was as follows:
sebagai berikut:
1. Mengakses seluruh informasi yang relevan tentang Bank 1. Access all relevant information about the Bank related to
terkait dengan tugas dan fungsi SKAI. the duties and functions of SKAI.
2. Melakukan komunikasi secara langsung dengan Direksi, 2. Communicating directly with the Board of Directors, Board
Dewan Komisaris dan Komite Audit. of Commissioners and the Audit Committee.
3. Menyelenggarakan rapat secara berkala dan insidentil 3. Holding regular and incidental meetings with the Board of
dengan Direksi, Dewan Komisaris dan Komite Audit. Directors, Board of Commissioners and Audit Committee.
4. Melakukan koordinasi kegiatan dengan auditor eksternal 4. Coordinate activities with external auditors and work units
dan unit kerja yang melakukan fungsi pengendalian lain that perform other control functions at the Bank without
pada Bank tanpa menyebabkan pengalihan tanggung causing a transfer of responsibility for each work unit in the
jawab masing-masing unit kerja dalam fungsi pengendalian. control function.
5. Mengikuti rapat yang bersifat strategis. 5. Participate in strategic meetings.
Tanggung jawab: Responsibilities:
Tanggung jawab Internal Audit adalah sebagai berikut: Internal Audit responsibilities are as follows:
1. Membantu tugas Direktur Utama dan Dewan Komisaris 1. Assisting the duties of the President Director and the Board
dalam melakukan pengawasan Bank dengan cara of Commissioners in supervising the Bank by explaining
menjabarkan secara operasional baik perencanaan, operationally the planning, implementation, and monitoring
pelaksanaan, maupun pemantauan hasil audit. of audit results.
2. Membuat analisis dan penilaian di bidang keuangan, 2. Make analysis and assessment in the field of finance,
akuntansi, operasional, dan kegiatan lain melalui audit. accounting, operations and other activities through audits.
3. Mengidentifikasi segala kemungkinan untuk memperbaiki 3. Identify all possibilities to improve and increase the
dan meningkatkan efisiensi penggunaan sumber daya dan efficiency of the use of resources and funds.
dana.
4. Memberikan saran perbaikan dan informasi yang objektif 4. Provide suggestions for improvement and objective
tentang kegiatan yang diperiksa pada semua tingkatan information about the activities examined at all levels of
manajemen. management.
5. Merencanakan dan melaksanakan aktivitas Internal Audit 5. Plan and carry out Internal Audit activities with an emphasis
dengan penekanan pada bidang/aktivitas yang mempunyai on areas/activities that have high risk and evaluate existing
risiko tinggi serta mengevaluasi prosedur/control system procedures/control systems to gain confidence that the
yang ada untuk memperoleh keyakinan bahwa tujuan dan Bank’s goals and objectives can be achieved optimally.
sasaran Bank dapat dicapai secara optimal.
628 Laporan Tahunan 2025
Page 629
PT Bank Mandiri Taspen
Komposisi Personil Internal Audit Composition Internal Audit Personnel
Komposisi personil Internal Audit per Desember 2025 adalah The composition of Internal Audit personnel as of December
sebagai berikut. 2025 was as follows.
Jabatan
Existing Manning Recruitment
Position
Division Head 1 1 -
Department Head 3 4 1
Team Leader / SPS 6 6 -
Professional Staff 8 12 4
Pelaksana
2 2 -
Executor
Total 20 25 5
Sertifikasi Profesi Personil Internal Audit Professional Individual Certification of Internal Audit
Nama Jabatan
Nama Sertifikasi Certification Name
Name Position
Sertifikat Manajemen Risiko Jenjang 6 Risk Management Certificate Level 6
Chartered Accountant (CA) Chartered Accountant (CA)
Qualified Internal Auditor (QIA) Qualified Internal Auditor (QIA)
Certified Internal Audit Executive Certified Internal Audit Executive
M. Jacobie
Division Head
WHenry W. Sertifikat Kompetensi Audit Manajer Kualifikasi Audit Manager Competency Certificate,
VI KKNI Qualification VI, KKNI
Sertifikat Kompetensi Kepatuhan Perbankan Banking Compliance Competency Certificate,
Jenjang 6 Level 6
Sertifikasi Koperasi Jasa Keuangan Financial
Financial Service Cooperative Certification
Service Cooperative
Sertifikat Manajemen Risiko Jenjang 5 Risk Management Certificate Level 5
R. Ambar Sertifikasi IT Security and Compliance – Auditor IT Security and Compliance Certification –
Department Head
Soenarno Ahli Tekhnologi Informasi Information Technology Expert Auditor
Qualified Internal Auditor (QIA) Qualified Internal Auditor (QIA)
Sertifikasi Sistem Pembayaran dan Pengelolaan Level 5 Certification in Payment Systems and
Uang Rupiah Jenjang 5 Rupiah Currency Management
Certified Internal Auditor Profesional (CIAP) Certified Internal Auditor Profesional (CIAP)
Sertifikat Auditor Level Supervisor Supervisor Level Auditor Certificate
2025 Annual Report 629
Page 630
Corporate Governance
Corporate Governance
Nama Jabatan
Nama Sertifikasi Certification Name
Name Position
Sertifikat Manajemen Risiko Jenjang 5 Risk Management Certificate Level 5
Sertifikasi Kompetensi Audit Intern Level Certification of Internal Audit Competency
Auditor (CBIA) Level Auditor (CBIA)
Certified Anti Fraud Manager (CAFM) Certified Anti Fraud Manager (CAFM)
Certified Internal Auditor Professional (CIAP) Certified Internal Auditor Professional (CIAP)
Amastra Wisdo
Department Head
Hardian
Certified Profesional Information Technology Certified Profesional Information Technology
Auditor (CPITA) Auditor (CPITA)
Sertifikat Auditor Level Supervisor Supervisor-Level Auditor Certificate
Sertifikasi Standarisasi Kompetensi Bidang Certification of Payment Systems Competency
Sistem Pembayaran (SK-SP) Jenjang 5 Sub Standards (SK-SP) Level 5, Fund Transfer
Bidang Pengelolaan Transfer Dana Management Sub-Sector
CISSP (Certified Information Systems Security CISSP (Certified Information Systems Security
Professional) Professional)
Sertifikasi Kompetensi Audit Intern Level Internal Audit Competency Certification at
Supervisor Supervisor Level
Qualified Internal Auditor (QIA) Level Dasar Qualified Internal Auditor (QIA) Level Dasar
Certified Leadership Succession Planner Certified Leadership Succession Planner
(CLSP) (CLSP)
Sertifikasi Analisis Keamanan Siber / Analisis Cybersecurity Analysis / Cybersecurity Incident
Insiden Keamanan Siber Analysis Certification
Sistem Manajemen Risiko level 2 Level 2 Risk Management System
Sertifikasi IT Security and Compliance – Auditor IT Security and Compliance Certification –
Ahli Tekhnologi Informasi Information Technology Expert Auditor
Binu Nuryadi Department Head Setifikasi Data Management Analyst Data Management Analyst Certification
Sertifikasi BNSP Cyber Security Analyst BNSP Cyber Security Analyst Certification
CISA Review Course CISA Review Course
Certified CCNAv7 Switching, Routing & Certified CCNAv7 Switching, Routing &
Network Essentials Network Essentials
Certified Profesional Information Technology Certified Profesional Information Technology
Auditor (CPITA) Auditor (CPITA)
Sertifikasi CISCO Ethical Hacker CISCO Ethical Hacker Certification
Sertifikasi Network Defense Network Defense Certification
Sertifikasi Cyber Threat Management Cyber Threat Management Certification
Sertfikasi Data Analytics Essentials Data Analytics Essentials Certification
Sertifikasi Endpoint Security Endpoint Security Certification
Sertifikasi English for IT 1 English for IT 1 Certification
Sertifikasi Introduction to Cybersecurity Introduction to Cybersecurity Certification
Sertifikasi Standarisasi Kompetensi Sistem Payment System Competency Standardization
Pembayaran Jenjang 5 Sub Bidang Pengelolaan Certification Level 5, Fund Transfer
Transfer Dana Management Sub-Field
630 Laporan Tahunan 2025
Page 631
PT Bank Mandiri Taspen
Nama Jabatan
Nama Sertifikasi Certification Name
Name Position
Sistem Manajemen Risiko Jenjang 4 Risk Management System Level 4
Sertifikasi Auditor Level Auditor (Jenjang 4) Auditor Certification (Level 4)
Abyan Kurniawan Team Leader Sertifikasi Standarisasi Kompetensi Bidang Payment Systems Competency Standardization
Sistem Pembayaran (SK-SP) Jenjang 5 Sub Certification (SK-SP) Level 5, Fund Transfer
Bidang Pengelolaan Transfer Dana Management Sub-Sector
Certified Internal Auditor Professional (CIAP) Certified Internal Auditor Professional (CIAP)
Sertifikasi Auditor Level Auditor (Jenjang 4) Auditor Certification (Level 4)
Sistem Manajemen Risiko Jenjang 4 Risk Management System Level 4
Antonius Hartik
Team Leader
Wahyu
Sertifikasi Standarisasi Kompetensi Bidang Payment Systems Competency Standardization
Sistem Pembayaran (SK-SP) Jenjang 5 Sub Certification (SK-SP) Level 5, Fund Transfer
Bidang Pengelolaan Transfer Dana Management Sub-Sector
Sistem Manajemen Risiko level 1 Risk Management System Level 1
Qualified Internal Auditor (QIA) Level Dasar Qualified Internal Auditor (QIA) Basic Level
Dewi Nur Utami S Team Leader Sertifikasi Auditor Level Auditor (Jenjang 4) Auditor Certification (Level 4)
Sertifikasi Standarisasi Kompetensi Sistem Payment System Competency Standardization
Pembayaran Jenjang 5 Sub Bidang Pengelolaan Certification Level 5, Fund Transfer
Transfer Dana Management Sub-Field
Certified Professional IT Auditor Certified Professional IT Auditor
Sertifikasi Standarisasi Kompetensi Bidang Payment Systems Competency Standardization
Sistem Pembayaran (SK-SP) Jenjang 5 Sub Certification (SK-SP) Level 5, Fund Transfer
Bidang Pengelolaan Transfer Dana Management Sub-Field
M. Adli Mubaroka Team Leader
Sertifikasi ICoFR (Internal Control over ICoFR (Internal Control over Financial
Financial Reporting) Reporting) Certification
Sertifikasi Auditor Level Auditor (Jenjang 4) Auditor Level Certification (Level 4)
Sistem Manajemen Risiko Jenjang 4 Risk Management System Level 4
Sertifikasi Auditor Level Auditor (Jenjang 4) Auditor Certification (Level 4)
Manajemen Risiko Jenjang 4 Risk Management Level 4
Yoche Asharika Team Leader
Sertifikasi Standarisasi Kompetensi Bidang Payment Systems Competency Standardization
Sistem Pembayaran (SK-SP) Jenjang 5 Sub Certification (SK-SP) Level 5, Fund Transfer
Bidang Pengelolaan Transfer Dana Management Sub-Sector
Sertifikasi Standarisasi Kompetensi Bidang Payment Systems Competency Standardization
Sistem Pembayaran (SK-SP) Jenjang 5 Sub Certification (SK-SP) Level 5, Fund Transfer
Bidang Pengelolaan Transfer Dana Management Sub-Field
Rakean Andana K.
Team Leader
Harun
Sertifikasi Internal Auditor Internal Auditor Certification
Sertifikasi Manajemen Risiko Jenjang 4 Risk Management Certification Level 4
Hendy Prasetya Profesional Staff Qualified Internal Auditor (QIA) Level Dasar Qualified Internal Auditor (QIA) Level Dasar
Sertifikasi IT Security and Compliance – Auditor IT Security and Compliance Certification –
Ahli Tekhnologi Informasi Information Technology Expert Auditor
Sertifikasi Junior Cyber Security Junior Cyber Security Certification
Sertifikasi Standarisasi Kompetensi Bidang Payment Systems Competency Standardization
Sistem Pembayaran (SK-SP) Jenjang 5 Sub Certification (SK-SP) Level 5, Fund Transfer
Bidang Pengelolaan Transfer Dana Management Sub-Field
2025 Annual Report 631
Page 632
Corporate Governance
Corporate Governance
Nama Jabatan
Nama Sertifikasi Certification Name
Name Position
Certified Profesional Information Technology Certified Profesional Information Technology
Auditor (CPITA) Auditor (CPITA)
Sertifikasi Auditor Level Auditor (Jenjang 4) Auditor Certification (Level 4)
Sistem Manajemen Risiko Jenjang 4 Level 4 Risk Management System
Certified Internal Auditor Profesional (CIAP) Certified Internal Auditor Profesional (CIAP)
Dahayu Nandira Profesional Staff Sertifikasi Auditor Level Auditor (Jenjang 4) Auditor Certification (Level 4)
Sistem Manajemen Risiko Jenjang 4 Level 4 Risk Management System
Manajemen Risiko level 1 Risk Management Level 1
Sertifikasi Sistem Pembayaran dan Pengelolaan Level 5 Rupiah Payment and Currency
Uang Rupiah Jenjang 5 Management System Certification
Certified Profesional Information Technology Certified Profesional Information Technology
Auditor (CPITA) Auditor (CPITA)
Ernita Rizki
Profesional Staff
Manullang
Sertifikasi Penilaian Kapabilitas SPI Korporasi IACM-Based Corporate Internal Audit
Berbasis IACM Capability Assessment Certification
Sertifikasi ICoFR (Internal Control Over ICoFR (Internal Control Over Financial
financial reporting) Reporting) Certification
Sertifikasi Auditor Level Auditor (Jenjang 4) Auditor Level Certification (Level 4)
Sertifikasi Auditor Level Auditor (Jenjang 4) Auditor Certification (Level 4)
Sistem Manajemen Risiko Jenjang 4 Risk Management System (Level 4)
Mahendra Yuda
Profesional Staff
Perwira Sertifikasi Sistem Pembayaran dan Pengelolaan Payment System and Rupiah Currency
Uang Rupiah Jenjang 5 Management Certification (Level 5)
Certified Compliance Professional (CCP) Certified Compliance Professional (CCP)
Sertifikasi Certified Internal Auditor Certified Internal Auditor Professional (RMI)
Professional (RMI) Certification
Fraud Investigator Professional (RMI)
Sertifikasi Fraud Investigator Professional (RMI)
Certification
Sertifikasi Penilaian Kapabilitas SPI Korporasi IACM-Based Corporate Internal Audit
Berbasis IACM Capability Assessment Certification
R. Aria Wibisana Profesional Staff Sistem Manajemen Risiko Jenjang 4 Risk Management System Level 4
Sertifikasi ICoFR (Internal Control Over ICoFR (Internal Control Over Financial
financial reporting) Reporting) Certification
Sertifikasi Auditor Level Auditor (Jenjang 4) Auditor Level Certification (Level 4)
Sertifikasi Standarisasi Kompetensi Bidang Payment Systems Competency Standardization
Sistem Pembayaran (SK-SP) Jenjang 5 Sub Certification (SK-SP) Level 5, Fund Transfer
Bidang Pengelolaan Transfer Dana Management Sub-Field
632 Laporan Tahunan 2025
Page 633
PT Bank Mandiri Taspen
Nama Jabatan
Nama Sertifikasi Certification Name
Name Position
Sistem Manajemen Risiko Jenjang 4 Risk Management System Level 4
Certified Internal Auditor Profesional (CIAP) Certified Internal Auditor Professional (CIAP)
Sertifikasi Auditor Level Auditor (Jenjang 4) Auditor Level Auditor Certification (Level 4)
Alfa Redo
Profesional Staff
Napitupulu
Sertifikasi Standarisasi Kompetensi Bidang Payment Systems Competency Standardization
Sistem Pembayaran (SK-SP) Jenjang 5 Sub Certification (SK-SP) Level 5, Fund Transfer
Bidang Pengelolaan Transfer Dana Management Sub-Field
Sertifikasi Management Data Analyst Management Data Analyst Certification
Certified Internal Auditor Profesional (CIAP) Certified Internal Auditor Profesional (CIAP)
Certified Profesional Information Technology Certified Profesional Information Technology
Auditor (CPITA) Auditor (CPITA)
Digital Forensic Digital Forensic
DevNet Associate DevNet Associate
Network Security Expert (NSE) 1 Network Security Expert (NSE) 1
Network Security Expert (NSE) 2 Network Security Expert (NSE) 2
Cyber Threat Management Cyber Threat Management
I Gede Widira Yasa Profesional Staff
Ethical Hacker Ethical Hacker
Sertifikasi Auditor Level Auditor (Jenjang 4) Auditor Certification (Level 4)
Sistem Manajemen Risiko Jenjang 4 Risk Management System Level 4
Sertifikasi ICoFR (Internal Control Over ICoFR (Internal Control Over Financial
financial Reporting) Reporting) Certification
Sertifikasi Standarisasi Kompetensi Bidang Payment Systems Competency Standardization
Sistem Pembayaran (SK-SP) Jenjang 5 Sub Certification (SK-SP) Level 5, Fund Transfer
Bidang Pengelolaan Transfer Dana Management Sub-Field
Sertifikasi General Banking General Banking Certification
Sertifikasi Standarisasi Kompetensi Bidang Payment Systems Competency Standardization
Sistem Pembayaran (SK-SP) Jenjang 5 Sub Certification (SK-SP) Level 5, Fund Transfer
Bidang Pengelolaan Transfer Dana Management Sub-Field
Shinta Widyani Profesional Staff
Sertifikasi Internal Auditor Internal Auditor Certification
Sertifikasi Manajemen Risiko Jenjang 4 Risk Management Certification Level 4
Sertifikasi ICoFR (Internal Control Over ICoFR (Internal Control Over Financial
Financial Reporting) Reporting) Certification
Fitri Dwiyan Pelaksana
Triaspuri Executor Sistem Manajemen Risiko Jenjang 4 Level 4 Risk Management System
Sertifikasi Auditor Level Auditor (Jenjang 4) Auditor Level Certification (Level 4)
Sertifikat Sistem Manajemen Risiko Jenjang 4 Level 4 Risk Management System Certification
Fikri Audy Pelaksana
Rochman Executor
Sertifikat Auditor Level Auditor (Jenjang 4) Auditor Level Certification (Level 4)
2025 Annual Report 633
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Corporate Governance
Kode Etik Auditor Auditor Code of Conduct
Kode Etik Auditor mencakup kode etik profesi dan kode etik The Auditor Code of Ethics included a professional code of
Internal Audit yang wajib dimiliki dan diterapkan oleh setiap ethics and an internal audit code of ethics that had to be owned
insan auditor di Divisi Internal Audit. and implemented by every individual auditor in the Internal
Audit Division.
1. Kode Etik Profesi 1. Professional Code of Ethics
lnternal Audit harus memiliki etika kerja dalam Internal Audit had to have a work ethic in carrying out its
melaksanakan tugasnya sehingga mampu duties so that it was able to express its views and thoughts
mengungkapkan pandangan dan pemikirannya tanpa without influence or pressure from other parties with the
pengaruh ataupun tekanan dari pihak lain dengan support of the President Director and supervision from the
dukungan dari Direktur Utama dan pengawasan dari Audit Committee.
Komite Audit.
2. Internal Audit Code of Ethics
2. Kode Etik Internal Audit Internal Audit had to have integrity, objectivity,
Internal Audit harus memiliki integritas, objektivitas, confidentiality and competence in carrying out its duties
kerahasiaan dan kompetensi dalam melaksanakan tugasnya according to its profession and applicable standards.
sesuai dengan profesinya dan standar yang berlaku. a. Lntegrity
a. lntegritas Internal Audit had to have integrity in conducting
lnternal Audit harus memiliki integritas dalam internal audit activities, expressing views and thoughts
melakukan Aktivitas lnternal Audit, mengemukakan in accordance with their profession and applicable
pandangan serta pemikiran sesuai dengan profesinya standards.
dan standar yang berlaku. Integrity can be reflected in behavior:
lntegritas dicerminkan dalam perilaku:
1) dapat diandalkan, tegas, jujur dan terpecaya 1) reliable, firm, honest and trustworthy
2) mematuhi hukum dan mengungkapkan informasi 2) comply with the law and disclose information in
sesuai ketentuan yang berlaku accordance with applicable regulations
3) tidak terlibat dalam kegiatan ilegal atau kegiatan 3) not involved in illegal activities or any activities that
apapun yang dapat mencemarkan profesi Internal can defame the Internal Audit profession or the
Audit atau Bank Bank
4) ikut berperan dalam pencapaian tujuan perusahaan 4) take part in the achievement of ethical and legal
yang etis dan sesuai dengan hukum (legitimate) company goals (legitimate)
b. Objektivitas b. Objectivity
Dalam melaksanakan tanggung jawab profesionalnya, In carrying out their professional responsibilities, the
Internal Auditor harus mempertahankan objektivitas Internal Auditor had to maintain objectivity and be free
dan bebas dari konflik kepentingan. Internal Auditor from conflicts of interest. The Internal Auditor had to be
harus independen dalam melihat fakta (in fact) dan independent in seeing the facts (in fact) and pay attention
memperhatikan penampilan (in appearance) ketika to appearance (in appearance) when carrying out the audit.
melaksanakan audit.
Objektivitas dan independensi Internal Auditor The objectivity and independence of the Internal Auditor
dicerminkan dalam perilaku sebagai berikut: can be reflected in the following behavior:
1) Internal Auditor harus memiliki sikap mental
independen dalam melaksanakan aktivitas 1) Internal Auditors must have an independent mental
Internal Audit. Sikap mental tersebut tercermin attitude in carrying out Internal Audit activities. This
dari laporan yang lengkap, objektif serta mental attitude is reflected in a complete, objective
berdasarkan analisis yang cermat dan tidak report based on a careful and impartial analysis.
memihak.
2) Internal Auditor tidak melakukan perangkapan 2) The Internal Auditor does not carry out concurrent
tugas dan jabatan pada kegiatan operasional duties and positions in the company’s operational
perusahaan. activities.
3) Memiliki kebebasan dalam menetapkan metode, 3) Having the freedom to determine the method, scope,
scope, Teknik, dan pendekatan audit yang akan technique and approach of the audit to be carried out.
dilakukan.
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PT Bank Mandiri Taspen
4) Menolak pemberian apapun yang dapat 4) Refusing any gift that could interfere with his/ her
mengganggu objektivitas dan independensinya. objectivity and independence.
5) Internal Auditor harus bebas dari benturan 5) The Internal Auditor must be free from any conflict of
kepentingan (conflict of interest) atas objek atau interest on the object or activity being audited. If the
kegiatan yang diperiksa. Apabila Internal Auditor Internal Auditor has a conflict of interest, then the
mempunyai benturan kepentingan, maka yang person concerned must state the relationship and is not
bersangkutan harus menyatakan keterkaitannya assigned to carry out an audit of the object or activity in
dan tidak ditugaskan untuk melaksanakan audit question. In this regard, the Internal Auditor must pay
terhadap objek atau kegiatan dimaksud. Terkait attention to the independence aspects as follows:
dengan hal tersebut, Internal Auditor harus
memperhatikan aspek independensi sebagai
berikut:
a) Terdapat pemisahan antara Internal Auditor a) There is a separation between the Internal Auditor
yang memberikan jasa konsultasi (consulting) who provides consulting services (consulting) on
terhadap kebijakan dan prosedur dengan policies and procedures and the Internal Auditor
Internal Auditor yang melakukan audit who audits the said policies and procedures.
terhadap kebijakan dan prosedur dimaksud.
b) Terdapat pengungkapan (disclosure) bahwa b) There is a disclosure that the results of consulting
hasil consulting tidak mempengaruhi do not affect the objectivity of the Internal Audit.
objektivitas Internal Audit.
c) Internal Auditor dapat melakukan audit c) The Internal Auditor may audit the same object a
terhadap objek yang sama maksimal 2 (dua) maximum of 2 (two) times in a row and may re-
kali secara berturut-turut dan dapat melakukan audit the object after passing the cooling-off period
audit kembali atas objek tersebut setelah for 1 (one) assignment.
melewati masa tunggu (cooling-off period)
selama 1 (satu) kali penugasan.
d) Internal Auditor yang baru direkrut dari unit d) Internal Auditors who have just been recruited from
kerja lain dapat melakukan penugasan audit other work units can carry out audit assignments
terhadap unit kerja asal setelah melewati masa to the original work unit after passing a cooling-off
tunggu (cooling-off period) selama 1 (satu) period of 1 (one) assignment or 1 (one) year from
kali penugasan atau 1 (satu) tahun sejak di being placed in Internal Audit.
tempatkan di Internal Audit.
6) Dalam hal terdapat kondisi/situasi saat Internal 6. In the event that there are conditions/situations
Auditor mendapat kendala/hambatan untuk where the Internal Auditor encounters obstacles
menerapkan independensi dan objektivitasnya in implementing its independence and objectivity
(termasuk adanya campur tangan dalam penetapan (including interference in determining the scope), the
ruang lingkup) maka Kepala Divisi Internal Audit di Head of the Internal Audit Division is required to:
wajibkan:
a) Mengungkapkan kondisi/situasi tersebut dan a) Disclose the condition/situation and report it to the
melaporkannya kepada Direktur Utama dan President Director and the Audit Committee.
Komite Audit.
b) Pengungkapan kondisi/situasi tersebut b) Disclosure of the condition/situation is carried
dilakukan 1 (satu) kali dalam setahun. out once a year. This disclosure is included if
Pengungkapan tersebut termasuk dilakukan there are no conditions/situations that hinder the
jika tidak terdapat kondisi/situasi yang independence/objectivity of the Internal Auditor.
menghambat independensi/objektivitas
Internal Auditor.
c. Kerahasiaan c. Confidentiality
Internal Auditor memiliki kewajiban untuk: lnternal Auditor is obliged to:
1) Menjaga kerahasiaan informasi dan/atau data 1) Maintain the confidentiality of company information
perusahaan terkait dengan pelaksanaan tugas dan and/or data related to the implementation of duties
tanggung jawab Internal Auditor kecuali diwajibkan and responsibilities of the Internal Auditor unless
berdasarkan peraturan perundang-undangan atau required under laws and regulations or court
penetapan/putusan pengadilan. decisions/decisions.
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Corporate Governance
2) Menghindari penyalahgunaan informasi dan/ 2) Avoid misuse of information obtained for personal/
atau data perusahaan yang diperolehnya untuk group benefits or use information in ways that are
kepentingan pribadi atau hal-hal lain yang dapat unlawful or that harm institutional goals and ethics.
menimbulkan kerugian bagi Bank.
d. Kompetensi d. Competency
Internal Auditor harus berusaha terus menerus untuk Internal Auditors must strive continuously to improve
meningkatkan kompetensi dan profesionalismenya their competence and professionalism in carrying out
dalam melaksanakan aktivitas Internal Audit. Terkait Internal Audit activities. In this regard, the Internal
dengan hal tersebut, Internal Auditor secara individu Auditors individually or collectively had to pay attention
atau bersama-sama harus memperhatikan hal-hal to the following matters:
sebagai berikut:
1) Memiliki kompetensi sesuai dengan competency 1) Having competence in accordance with the
profile yang dibutuhkan. required competency profile.
2) Bertanggung jawab untuk menilai kompetensi, 2) Responsible for assessing competence, evaluating
mengevaluasi kecukupan pendidikan, pengalaman, the adequacy of education, experience, and ability
dan kemampuan telah memadai untuk tanggung to be adequate for the responsibilities he bears.
jawab yang dipikulnya.
3) Memiliki kecakapan dalam berinteraksi dan 3) Having skills in interacting and communicating
berkomunikasi secara efektif baik lisan maupun effectively both orally and in writing.
tertulis.
4) Memberikan layanan sepanjang memiliki 4) Providing services as long as they have the
pengetahuan, keterampilan dan pengalaman necessary knowledge, skills and experience. If
yang diperlukan. Apabila Internal Auditor secara the Internal Auditors individually or collectively do
individu maupun bersama-sama tidak memiliki not have the knowledge, skills and experience in
pengetahuan, keterampilan dan pengalaman dalam conducting audits of certain objects, the Internal
melakukan audit atas objek tertentu, maka Internal Audit may use the services of an external party by
Audit dapat menggunakan jasa pihak ekstern taking into account the following matters:
dengan memperhatikan hal-hal sebagai berikut:
a) Pihak ekstern tidak boleh menjadi ketua tim a) External parties may not be team leaders in the
dalam pelaksanaan audit intern. implementation of internal audits.
b) Tidak memiliki hubungan keterkaitan b) Does not have a related relationship as referred
sebagaimana dimaksud dalam peraturan to in the laws and regulations governing
perundang-undangan yang mengatur the maximum limit for granting credit or the
mengenai batas maksimum pemberian kredit maximum limit for providing funds.
atau batas maksimum penyediaan dana.
c) Tidak terlibat dalam pemberian jasa konsultasi c) Not involved in providing consulting services
(consulting) yang mengandung benturan that contain a conflict of interest.
kepentingan.
d) Pihak ekstern dapat melakukan audit terhadap d) External parties can audit the same object a
objek yang sama maksimal 2 (dua) kali secara maximum of 2 times in a row and can re-audit
berturut-turut dan dapat melakukan audit the object after passing the cooling-off period
kembali atas objek tersebut setelah melewati for 1 assignment
masa tunggu (cooling-off period) selama 1
(satu) kali penugasan
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PT Bank Mandiri Taspen
Laporan Singkat Pelaksanaan Kegiatan Internal Audit Brief Report of Internal Audit Activities in 2025
Tahun 2025
1. Aktivitas Audit (Assurance) 1. Audit Activities (Assurance)
Aktivitas assurance merupakan pengujian yang objektif Assurance activities were defined as objective examinations
atas suatu bukti dengan tujuan untuk memberikan penilaian of evidence, with the purpose of providing an independent
yang independen atas internal control, risk management assessment of an organization’s internal control, risk
dan governance process suatu organisasi. Aktivitas Internal management, and governance processes. Internal Audit
Audit telah dilaksanakan sesuai Annual Audit Plan (AAP) activities were carried out in accordance with the Annual
sebanyak 17 subyek audit (10 subyek audit internal, 1 Audit Plan (AAP), covering 17 audit subjects (10 internal
subyek audit yang dilakukan oleh eksternal audit, 4 subyek audit subjects, 1 audit subject conducted by external
audit joint dengan Bank Mandiri, 2 subyek audit adhoc) dan auditors, 4 joint audit subjects with Bank Mandiri, and 2 ad
2 subyek Audit Non AAP. hoc audit subjects), as well as 2 non-AAP audit subjects..
2. Aktivitas Unit Investigasi sebagai berikut: 2. Investigation Unit activities are as follows:
a. Aktivitas Penugasan Investigasi a. Investigation Assignment Activities: In relation to
Sehubungan dengan adanya laporan dari reports received from the Whistleblowing System,
Whistleblowing System, laporan manajemen, hasil management reports, regular audit results, and flash
audit regular dan flash report dari Divisi Risk Business reports from the Risk Business Control (RBC) Division,
Control (RBC), maka unit investigasi melakukan the investigation unit conducted investigations on such
investigasi atas laporan tersebut. reports;
b. Self Assessment Strategi Anti Fraud b. Self-Assessment of Anti-Fraud Strategy: In order
Dalam rangka penilaian efektivitas dan evaluasi to assess the effectiveness and evaluate the
penerapan Strategi Anti Fraud (SAF Mandiri Taspen implementation of the Anti-Fraud Strategy (SAF Mandiri
Tahun 2025, Divisi Internal Audit telah melakukan Taspen 2025), the Internal Audit Division conducted a
Survey Self Assessment Penerapan SAF dengan Self-Assessment Survey on SAF implementation with
responden Division Head, Distribution Head, Kepala respondents consisting of Division Heads, Distribution
Cabang dan Kepala Cabang Pembantu. Pengisian Heads, Branch Managers, and Sub-Branch Managers.
survey tersebut mencerminkan pemahaman pegawai The completion of the survey reflected employees’
di masing-masing unit kerja terhadap penerapan SAF. understanding within each work unit regarding the
implementation of SAF; and
c. Aktivitas Investigasi lainnya c. Other Investigation Activities: The Investigation Unit
Unit Investigasi juga melakukan penyusunan ketentuan/ also developed policies and procedures related to
kebijakan terkait dengan investigasi, penilaian investigations, assessed the implementation of the
penerapan Strategi Anti Fraud (SAF), rekonsiliasi Anti-Fraud Strategy (SAF), performed quarterly
laporan whistleblowing system setiap triwulanan reconciliation of Whistleblowing System reports with
kepada pengelola WBS, dan penyusunan laporan SAF the WBS administrator, and prepared semi-annual
setiap semester kepada Otoritas Jasa Keuangan (OJK). SAF reports for submission to the Financial Services
Authority (OJK).
3. Aktivitas Non Audit (Consulting), beberapa aktivitas selain 3. Non-Audit Activities (Consulting), several activities other
pelaksanaan audit yang dilaksanakan oleh Divisi Internal than audits carried out by the Internal Audit Division
Audit antara lain: include:
a. Review er ketentuan internal Bank yaitu memberikan a. The reviewer of the Bank’s internal regulations provides
Review dan/atau opini atas draft ketentuan internal a review and/or opinion on the draft of the Bank’s
Bank sesuai dengan lingkup tugas dan tanggung internal regulations in accordance with the scope of
jawabnya their duties and responsibilities
b. Review er testing yaitu melakukan pengujian untuk b. Reviewer testing is carrying out tests to ensure the
meyakini kesesuaian pengembangan dengan suitability of development with user requests and
permintaan user dan memastikan fitur aplikasi ensure application features function as they should
berfungsi sebagaimana mestinya
c. Review er release management yaitu melakukan c. Reviewer release management is to verify and assess
verifikasi dan menilai kelayakan migrasi suatu sistem TI the feasibility of migrating an IT system to a production
ke production environment environment
d. Validasi atas progress implementasi Pelindungan Data d. Validation on the progress of Personal Data Protection
Pribadi bagi Perbankan Implementation in Banking
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Corporate Governance
4. Monitoring Tindak Lanjut rekomendasi hasil audit 4. Monitoring of Audit Recommendations Follow-up
Tindak lanjut hasil audit merupakan tindakan perbaikan Audit follow-up referred to corrective or remedial actions
atau koreksi yang harus dilakukan oleh auditee sesuai required to be implemented by auditees in accordance with
rekomendasi yang disampaikan dalam Laporan Hasil Audit the recommendations stated in the Audit Report (Laporan
(LHA). Sementara dokumen Daftar Monitoring Tindak Hasil Audit/LHA). The Follow-up Monitoring List (Daftar
Lanjut (DMTL) adalah daftar tindak lanjut hasil audit yang Monitoring Tindak Lanjut/DMTL) was a list of audit follow-
belum/masih dalam proses perbaikan atau koreksi. Divisi up actions that had not yet been completed or were still in
Internal Audit secara berkala telah melakukan pemantauan the process of improvement or correction. The Internal Audit
terhadap tindak lanjut hasil audit berdasarkan DMTL. Tidak Division had periodically monitored audit follow-ups based on
terdapat DMTL Internal Audit dan Eksternal Audit yang the DMTL. There were no Internal Audit and External Audit
melewati jatuh tempo di tahun 2025. DMTL items that had exceeded their due dates in 2025.
5. Aktivitas Unit Quality Assurance, Development & Support 5. Quality Assurance, Development & Support Unit Activities
Quality Assurance (QA) merupakan aktivitas verifikasi dan Quality Assurance (QA) is a verification and review activity
Review atas efektivitas pengendalian mutu Internal Audit. on the effectiveness of Internal Audit quality control.
Kegiatan QA antara lain audit mutu/Review atas aktivitas QA activities include quality audits/reviews of Internal
Internal Audit dan aktivitas pendukung. Permintaan Audit activities and supporting activities. Feedback was
feedback untuk pengukuran kepuasan pelanggan dan requested to measure customer satisfaction and provision
pemberian saran/masukan dan Review draft ketentuan of advice/input, as well as to review the effectiveness of
Internal Audit. Pada unit Quality Assurance Development the Internal Audit provisions draft. In the Quality Assurance
& Support pelaporan Internal Audit kepada stakeholder Development & Support unit, Internal Audit reporting to
internal dan eksternal dilaksanakan. internal and external stakeholders was conducted.
6. Sosialisasi Strategi Anti Fraud (SAF) 6. Socialization of Anti Fraud Strategy (SAF)
Dalam rangka meningkatkan pemahaman Strategi Anti In order to increase understanding of the Bank’s anti-fraud
Fraud Bank, maka Divisi Internal Audit: strategy, the Internal Audit Division:
a. Melakukan sosialisasi SAF di Kantor Cabang pada saat a. Conducting SAF outreach at Branch Offices when
melakukan audit ke Kantor Cabang, dengan peserta conducting audits at Branch Offices, with participants
seluruh unit dibawah kantor Cabang tersebut. from all units under the Branch Office.
b. Membuat self assesment penerapan SAF melalui b. Conducting a self-assessment of SAF implementation
soal-soal yang harus dilakukan pengisian oleh seluruh through questions that must be completed by all
pegawai yang dikirimkan melalui Divisi Human Capital. employees, distributed through the Human Capital
Division.
c. Membuat poster anti fraud awareness ke seluruh c. Creating anti-fraud awareness posters for all work
unit kerja dengan bekerjasama dengan Divisi Human units in collaboration with the Human Capital Division,
Capital. to be carried out at least every 6 months.
d. Membuat BOD Message dalam bentuk poster terkait d. Creating a BOD Message in the form of posters related
fraud awareness untuk dipasang di seluruh Cabang to fraud awareness to be installed in all Branches and
dan setiap lantai di Kantor Pusat. every floor at the Head Office.
e. Melakukan sosialisasi SAF level pimpinan Kantor e. Conducting SAF socialization at the Branch Office
Cabang bersamaan pelaksanaan Review Cabang (area leadership level in conjunction with the Branch
Distribution Head), dengan peserta seluruh Kepala Unit review implementation (Area Distribution Head), with
dibawah Kantor Cabang tersebut. participants including all Heads of Units under the
Branch Office.”
f. Penyampaian materi pada kelas ODP Angkatan 10 f. Delivering materials for the ODP Class 10 and SDP
dan SDP Angkatan 11 dalam rangka meningkatkan Class 11 is intended to improve participant competency,
kompetensi peserta, khususnya terkait pengetahuan particularly regarding knowledge of Internal Control
Internal Control dan Fraud Awareness. and Fraud Awareness.
g. Meningkatkan Risk Awareness dan pencegahan g. Increasing risk awareness and fraud prevention,
Fraud, Divisi Internal Audit berkerjasama dengan the Internal Audit Division, in collaboration with the
Divisi Compliance, Divisi Risk Management, Divisi Risk Compliance Division, Risk Management Division, Risk
638 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Business Control dan Human Capital membangun Business Control Division, and Human Capital, builds a
budaya Risk Awareness dan Anti Fraud secara culture of risk awareness and anti-fraud on an ongoing
berkelanjutan kepada seluruh pegawai melalui basis. This is achieved through posters, appeals, video
poster, himbauan, video fraud series, sosialisasi dan fraud series, socialization, morning briefing material
materi morning briefing Distribution dan dilakukan distribution, and assessments for all employees on the
assessment kepada seluruh pegawai atas materi yang material delivered
sudah disampaikan.
7. Pengembangan Kompetensi Pegawai 7. Employee Competency Development
Berdasarkan Peraturan Menteri BUMN No.PER-2/ In accordance with Minister of State-Owned Enterprises
MBU/03/2023 tentang Pegawai Internal Audit mengikuti Regulation No. PER-2/MBU/03/2023, Internal Audit
salah satu pelatihan dengan topik audit, manajemen risiko, personnel were required to participate in training programs
fraud, bisnis, kegiatan usaha korporasi, hukum, kepatuhan, covering topics such as audit, risk management, fraud,
keuangan atau akuntansi (min 40 jam bagi kepala SKAI business, corporate business activities, law, compliance,
dan 20 jam pelatihan bagi anggota SKAI) dan Pegawai finance, or accounting, with a minimum of 40 training hours
Internal Audit wajib mengikuti minimal 1 sertifikasi yang for the Head of Internal Audit Unit (SKAI) and 20 training
dipenuhi paling lambat dalam 1 tahun sejak menjabat dan hours for Internal Audit members. In addition, Internal Audit
apabila masa jabatan lebih dari 1 tahun minimal memiliki personnel were required to obtain at least one certification
3 sertifikasi antara lain bidang audit, manajemen risiko, within one year of appointment, and if the tenure exceeded
Fraud, bisnis, kegiatan usaha korporasi, hukum, kepatuhan, one year, they were required to hold a minimum of three
keuangan atau akuntansi. certifications in areas including audit, risk management,
fraud, business, corporate business activities, law,
compliance, finance, or accounting.
Pada Tahun 2025, pegawai Divisi Internal Audit telah In 2025, employees of the Internal Audit Division had
mengikuti sertifikasi, training serta webinar/seminar/ participated in certification programs, training sessions,
workshop terkait dengan auditing, manajemen risiko, teknik as well as webinars, seminars, and workshops related to
investigasi dan operasional perbankan sebagai bentuk auditing, risk management, investigative techniques, and
pengembangan kompetensi pegawai sesuai permen banking operations, as part of competency development
BUMN tersebut. in accordance with the aforementioned Minister of State-
Owned Enterprises Regulation.
QUALITY ASSURANCE REVIEW (QAR) OLEH PIHAK QUALITY ASSURANCE REVIEW (QAR) BY AN
EKSTERNAL INDEPENDEN INDEPENDENT EXTERNAL PARTY
Sesuai peraturan OJK No.1/POJK.03/2019 tanggal 28 Januari In accordance with OJK regulation No.1/POJK.03/2019 dated
2019 tentang Penerapan Fungsi Audit Intern pada Bank Umum, January 28, 2019 concerning the Implementation of the Internal
Bank wajib menyampaikan kepada OJK laporan hasil kaji ulang Audit Function in Commercial Banks, Banks are required to
pihak ekstern yang independen. Untuk itu, Divisi Internal Audit submit to the OJK a report on the results of an independent
telah melaksanakan kaji ulang terhadap pelaksanaan fungsi external party’s review. For this reason, the Internal Audit
audit intern yang dilakukan oleh pihak eksternal independen Division has carried out a review of the implementation of the
yaitu Deloitte Konsultan Indonesia. internal audit function carried out by an independent external
party, namely Deloitte Consultant Indonesia.
Berdasarkan hasil kaji ulang oleh Deloitte Konsultan Indonesia Based on the results of a review by Deloitte Consultant
periode Juli 2020 s.d Juni 2023, disimpulkan bahwa keseluruhan Indonesia for the period July 2020 to June 2023, it was
aktivitas Internal Audit Secara Umum Sesuai dengan standar concluded that all Internal Audit activities in general are in
yang berlaku (Standar IIA , POJK dan SEOJK MRTI). accordance with applicable standards (IIA Standards, POJK
and SEOJK MRTI).
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Corporate Governance
1 IPPF-IIA
Secara umum
Berdasarkan asesmen, Divisi Internal Audit (DIA) Bank Mandiri Taspen Secara Umum Sesuai sesuai
dengan standar IIA. Generally
Based on the assessment, the Internal Audit Division (DIA) of Bank Mandiri Taspen is Generally in Compliant
Compliance with IIA standards.
2 POJK No. 1/POJK.03/2019
Secara umum
Berdasarkan asesmen, DIA Bank Mandiri Taspen Secara Umum Sesuai dengan standar POJK. sesuai
Based on the assessment, the Internal Audit Division (DIA) of Bank Mandiri Taspen is Generally in Generally
Compliance with POJK standards. Compliant
3 SE OJK No. 21/SEOJK.03/2017
Secara umum
Berdasarkan assesmen, DIA Bank Mandiri taspen Secara Umum Sesuai dengan standar SEOJK. sesuai
Based on the assessment, the Internal Audit Division (DIA) of Bank Mandiri Taspen is Generally in Generally
Compliance with SEOJK standards. Compliant
Skala penilaian kaji ulang: Review rating scale:
Skala Nilaian Kaji Ulang / Review Rating Scale
Aktivitas internal audit yang dilaksanakan olen DIA Bank Mandiri Taspen telah secara umum
1 Secara Umum Sesuai
Generally in accordance
sesuai dengan ketentuan The International Professional Practices Framework (IPPF), POJK
No.1/POJK.03/2019, dan SEOJK No.21/SEOJK.03/2017. Poin SUS masih memungkinkan adanya
peluang peningkatan untuk praktik yang lebih baik.
Internal audit activities carried out by DIA Bank Mandiri Taspen are generally in accordance
with the provisions of The International Professional Practices Framework (IPPF), POJK No.1/
POJK.03/2019, and SEOJK No.21/SEOJK.03/2017. SUS points still allow for improvement
opportunities for better practices.
Aktivitas internal audit yang dilaksanakan oleh DIA Bank Mandiri Taspen telah sebagian sesuai
2 Sebagian Sesuai
Partially in accordance
dengan ketentuan The Internalonal Professional Practices Framework (IPPF), POJK No.1/
POJK.03/2019. dan SEOJK No.21/SEOIK.03/2017. Poin SS membutuhkan adanya peluang
peningkatan untuk mencapai kesesuian dengan standar dan praktik yang lebih baik.
Internal audit activities carried out by DIA Bank Mandiri Taspen are partially in accordance
with the provisions of The Internal Professional Practices Framework (IPPF), OJK Regulation
No.1/POJK.03/2019. and OJK Circular Letter No.21/SEOIK.03/2017. SS points require
opportunities for improvement to achieve compliance with better standards and practices.
Aktivitas internal audit yang dilaksanakan oleh DIA Bank Mandiri Taspen tidak sesuai dengan
3 Tidak Sesuai
Not in accordance
ketentuan The International Practices Framework (IPPF), POJK No.1/POJK.03/2019, dan SEOJK
No.21/SEOJK.03/2017. Poin TS membutuhkan adanya peluang penigkatan untuk mencapai
kesesuaian dengan standar dan praktik yang lebih baik.
Internal audit activities carried out by DIA Bank Mandiri Taspen are not in accordance with the
provisions of The International Practices Framework (IPPF), OJK Regulation No.1/POJK.03/2019,
and OJK Circular Letter No.21/ SEOJK.03/2017. TS points require improvement opportunities to
achieve conformance with better standards and practices.
Poin penilaian tidak dapat diaplikasikan karena tidak relevan dengan aktivitas internal audit SKAI
4 Not Applicable yang dilaksanakan pada periode kajian.
The assessment points cannot be applied because not relevant to SKAI's internal audit activities
carried out during the review period.
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PT Bank Mandiri Taspen
Disamping itu, disampaikan juga praktik baik yang telah Apart from that, good practices that have been implemented
dilaksanakan saat ini oleh Divisi Internal Audit (DIA) yaitu: currently by the Internal Audit Division (DIA) are also
presented, as follows:
a. DIA Bank Mandiri Taspen mendapatkan kepercayaan untuk melaksanakan berbagai penugasan di luar Annual
Audit Plan diantaranya review terhadap Standard dan Petunjuk Teknis.
b. DIA Bank Mandiri Taspen telah memiliki rencana jangka panjang untuk aktivitas dan keorganisasian audit internal
seperti yang tertuang didalam Rencana Jangka Panjang 2025-2028.
c. DIA Bank Mandiri Taspen telah mengakomodasi masukan dari stakeholders melalui management concern dalam
pembentukan AAP sebagai key concern.
d. DIA Bank Mandiri Taspen menunjukan komunikasi dan koordinasi yang baik dengan Dewan Komisaris dan
Komite Audit, melalui pelaksanaan pertemuan dan pelaporan rutin yang dilakukan secara bulanan.
a. DIA Bank Mandiri Taspen has been trusted to carry out various assignments outside the Annual Audit Plan,
including reviewing Standards and Technical Instructions.
b. DIA Bank Mandiri Taspen has a long-term plan for internal audit activities and organization as stated in the
2025-2028 Long Term Plan.
c. DIA Bank Mandiri Taspen has accommodated input from stakeholders through management concerns in
establishing AAP as a key concern.
d. DIA Bank Mandiri Taspen shows good communication and coordination with the Board of Commissioners and
Audit Committee, through holding regular monthly meetings and reporting.
RAPAT INTERNAL AUDIT INTERNAL AUDIT MEETING
Dalam menjaga independensi dan objektivitas agar mampu In maintaining independence and objectivity in order to be able
mengungkapkan pandangan dan pemikirannya tanpa pengaruh to express views and thoughts without influence or pressure
ataupun tekanan dari manajemen atau pihak lain, maka Internal from management or other parties, Internal Audit is directly
Audit bertanggung jawab langsung kepada Direktur Utama responsible to the President Director and can communicate
dan dapat melakukan komunikasi secara langsung dengan directly with the Board of Directors, Board of Commissioners
Direksi, Dewan Komisaris dan Komite Audit. and the Audit Committee.
Dalam menjalankan fungsinya, Internal Audit dapat melakukan In carrying out its functions, Internal Audit can communicate
komunikasi dengan Direksi, Dewan Komisaris dan Komite Audit with the Board of Directors, Board of Commissioners and the
sebagai berikut: Audit Committee as follows:
1. Sesuai Kebijakan Internal Audit disebutkan dalam 1. In accordance with the Internal Audit Policy stated in the
pelaksanaan fungsi, Divisi Internal Audit melakukan rapat implementation of functions, the Internal Audit Division
secara berkala dan insidentil dengan Direksi, Dewan conducts periodic and incidental meetings with the Board
Komisaris dan rapat Komite Audit serta mengikuti rapat of Directors, Board of Commissioners and Audit Committee
yang bersifat strategis lainnya. Meetings as well as attends other strategic meetings.
2. Dalam Charter Komite Audit disebutkan bahwa Rapat 2. The Audit Committee Charter states that the Audit
Komite Audit diselenggarakan sekurang-kurangnya 1 Committee Meeting should be held at least 1 (one) time in 3
(satu) kali dalam 3 (tiga) bulan. (three) months.
3. Dalam Pedoman Tata Tertib Kerja Direksi Bank Mandiri 3. In the Code of Conduct for the Board of Directors of Bank
Taspen disebutkan bahwa Rapat Bidang adalah rapat yang Mandiri Taspen it is stated that the Field Meeting is a
dipimpin oleh Direktur Bidang dengan Kepala Divisi, Kepala meeting chaired by the Division Director with the Division
Departemen, Kepala Cabang dan/atau Pejabat lainnya, Head, Department Head, Branch Head and/or other
yang pelaksanaannya ditentukan oleh Direktur Bidang. Officials, the implementation of which is determined by the
Division Director.
Agenda Rapat/Updating dengan Direksi (khususnya Direktur Meeting/Updating Agenda with the Board of Directors
Utama) (especially the President Director)
2025 Annual Report 641
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Corporate Governance
Corporate Governance
Tanggal Rapat /
Updating Agenda Rapat / Meeting / Updating
No Peserta Rapat Meeting Participants
Meeting / Updating Agenda
Updating Date
1. 7 Januari 2025 Rapat Komite Kebijakan Credit Policy Committee 1. Jajaran Direksi 1. Board of Directors
January 7, 2025 Perkreditan (KKP) – (KKP) Meeting – 2. Division Head Consumer 2. Division Head Consumer
Usulan Penyesuaian Proposed Adjustment to Business & Recovery Business & Recovery
Manual Produk Kredit the Micro Credit Product 3. Division Head Compliance 3. Division Head Compliance
Mikro Usaha Rakyat Manual for People’s 4. Division Head Corporate 4. Division Head Corporate
(KUR). Enterprises (KUR). Secretary & Legal Secretary & Legal
5. Division Head Risk 5. Division Head Risk
Business Control Business Control
6. Division Head Internal 6. Division Head Internal
Audit Audit
7. Division Head Risk 7. Division Head Risk
Management Management
2. 20 – 21 Januari WGD Komite Working Group 1. Jajaran Direksi 1. Board of Directors
2025 Manajemen Risiko Discussion (WGD) of 2. Division Head SPM & 2. Division Head SPM &
January 20 – 21, & Rapat Komite the Risk Management Accounting Accounting
2025 Manajemen Risiko – Self Committee and 3. Division Head Compliance 3. Division Head Compliance
Assessment Profil Risiko Risk Management 4. Division Head Corporate 4. Division Head Corporate
Bank Mantap Tw IV dan Committee Meeting Secretary & Legal Secretary & Legal
Tingkat Kesehatan Bank – Self-Assessment of 5. Division Head Risk 5. Division Head Risk
Semester II 2024. Mandiri Taspen Bank’s Business Control Business Control
Risk Profile for Q4 and 6. Division Head Internal 6. Division Head Internal
Bank Soundness Rating Audit Audit
for Semester II 2024. 7. Division Head Risk 7. Division Head Risk
Management Management
3. 20 Januari 2025 Materi Rapat Komite Audit Committee 1. Direktur Utama 1. President Director
January 20, 2025 Audit bulan Januari Meeting Agenda for 2. Division Head Internal 2. Division Head Internal
2025 January 2025. Audit Audit
4. 17 Februari 2025 Performance Review Performance Review for 1. Jajaran Direksi 1. Board of Directors
February 17, 2025 Kinerja Januari 2025 January 2025. 2. Division Head 2. Division Head
3. Head of Digital 3. Head of Digital
Transformation Transformation
4. Distribution Head 4. Distribution Head
5. Kepala Cabang 5. 5. Branch Manager
6. Business Institusional 6. Business Institusional
Manager Manager
5. 17 Februari 2025 Forum Kepala Divisi #2 Head of Division Forum 1. Direktur Utama 1. President Director
February 17, 2025 #2. 2. Seluruh Division Head 2. All Division Head
6. 28 Februari 2025 Materi Rapat Komite Audit Committee 1. Direktur Utama 1. President Director
February 28, 2025 Audit bulan Februari Meeting Agenda for 2. Division Head Internal 2. Division Head Internal
2025 February 2025. Audit Audit
7. 17 Maret 2025 Pembahasan One on One-on-One Discussion 1. Direktur Finance, Risk & 1. Director of Finance, Risk &
March 17, 2025 One KPI Divisi Tahun on Division KPI for Operations Operations
2025 2025. 2. Divisi SPM & Accounting 2. SPM & Accounting
3. Division Head Internal Division
Audit 3. Division Head of Internal
3. All Dept Head Internal Audit
Audit 3. All Dept Heads of Internal
Audit
8. 19 Maret 2025 Performance Review Performance Review for 1. Jajaran Direksi Board of Directors
March 19, 2025 Kinerja Februari 2025 February 2025. 2. Division Head 2. Division Head
3. Head of Digital 3. Head of Digital
Transformation Transformation
4. Distribution Head 4. Distribution Head
5. Kepala Cabang 5. Branch Manager
6. Business Institusional 6. Business Institusional
Manager Manager
9. 20 Maret 2025 Materi Rapat Komite Audit Committee 1. Direktur Utama 1. President Director
March 20, 2025 Audit bulan Maret 2025 Meeting Agenda for 2. Division Head Internal 2. Division Head Internal
March 2025. Audit Audit
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PT Bank Mandiri Taspen
Tanggal Rapat /
Updating Agenda Rapat / Meeting / Updating
No Peserta Rapat Meeting Participants
Meeting / Updating Agenda
Updating Date
10. 15 April 2025 Rapat Komite Risk Management 1. Division Head Compliance 1. Division Head Compliance
April 15, 2025 Manajemen Risiko Maret Committee Meeting, 2. Division Head Corporate 2. Division Head Corporate
2025 – Penetapan Hasil March 2025 – Secretary & Legal Secretary & Legal
Self Assessment Profil Determination of the 3. Division Head Risk 3. Division Head Risk
Risiko Bank Mantap Tw Results of the Self- Business Control Business Control
I 2025 Assessment of Mandiri 4. Division Head Internal 4. Division Head Internal
Taspen Bank’s Risk Audit Audit
Profile for Q1 2025. 5. Division Head Digital 5. Division Head Digital
Transformation Transformation
6. Division Head IT 6. Division Head IT
Operations Operations
7. Division Head Central 7. Division Head Central
Operation Operation
8. Division Head Risk 8. Division Head Risk
Management Management
11. 21 April 2025 Performance Review Performance Review for 1. Jajaran Direksi 1. President Director
April 21, 2025 Kinerja Maret 2025 March 2025. 2. Division Head 2. Division Head
3. Head of Digital 3. Head of Digital
Transformation Transformation
4. Distribution Head 4. Distribution Head
5. Kepala Cabang 5. Branch Manager
6. Business Institusional 6. Business Institusional
Manager Manager
12. 29 April 2025 Materi Rapat Komite Audit Committee 1. Direktur Utama 1. President Director
April 29, 2025 Audit bulan April 2025 Meeting Agenda for 2. Division Head Internal 2. Division Head of Internal
April 2025. Audit Audit
13. 26 Mei 2025 Materi Rapat Komite Audit Committee 1. Direktur Utama 1. President Director
May 26, 2025 Audit bulan Mei 2025 Meeting Agenda for 2. Division Head Internal 2. Division Head of Internal
May 2025. Audit Audit
14. 16 Juni 2025 Materi Rapat Komite Audit Committee 1. Direktur Utama 1. President Director
16 Juni 2025 Audit bulan Juni 2025 Meeting Agenda for 2. Division Head Internal 2. Division Head of Internal
June 2025. Audit Audit
15. 25 Juni 2025 Performance Review Performance Review for 1. Jajaran Direksi 1. Board of Directors
June 25, 2025 Kinerja Mei 2025 May 2025. 2. Division Head 2. Division Head
3. Head of Digital 3. Head of Digital
Transformation Transformation
4. Distribution Head 4. Distribution Head
5. Kepala Cabang 5. Branch Manager
6. Business Institusional 6. Business Institusional
Manager Manager
16. 22 Juli 2025 Materi Rapat Komite Audit Committee 1. Direktur Utama 1. President Director
July 22, 2025 Audit bulan Juli 2025 Meeting Agenda for July 2. Division Head Internal 2. Division Head Internal
2025. Audit Audit
17. 19 Agustus 2025 Materi Rapat Komite Audit Committee 1. Direktur Utama 1. President Director
August 19, 2025 Audit bulan Agustus Meeting Agenda for 2. Division Head Internal 2. Division Head Internal
2025 August 2025. Audit Audit
18. 18 September 2025 Performance Review Performance Review for 1. Jajaran Direksi 1. Board of Directors
September 18, 2025 Kinerja Agustus 2025 August 2025 2. Division Head 2. Division Head
3. Head of Digital 3. Head of Digital
Transformation Transformation
4. Distribution Head 4. Distribution Head
5. Kepala Cabang 5. Branch Manager
6. Business Institusional 6. Business Institusional
Manager Manager
19. 22 September 2025 Materi Rapat Komite Audit Committee 1. Direktur Utama 1. President Director
September 22, 2025 Audit bulan September Meeting Agenda for 2. Division Head Internal 2. Division Head Internal
2025 September 2025. Audit Audit
2025 Annual Report 643
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Corporate Governance
Corporate Governance
Tanggal Rapat /
Updating Agenda Rapat / Meeting / Updating
No Peserta Rapat Meeting Participants
Meeting / Updating Agenda
Updating Date
20. 20 Oktober 2025 Kick Off Meeting Audit Kick-off Meeting for the 1. Board of Directors (BoD) 1. Board of Directors (BoD)
October 20, 2025 Laporan Keuangan Audit of the December 2. Board of Commissioners 2. Board of Commissioners
Periode Desember 2025 2025 Financial (BoC) (BoC)
oleh KAP EY Statements by Public 3. Komite Audit 3. Komite Audit
Accounting Firm EY. 4. Seluruh Division Head 4. Seluruh Division Head
21. 21 Oktober 2025 Materi Rapat Komite Audit Committee 1. Direktur Utama 1. President Director
October 21, 2025 Audit bulan Oktober Meeting Agenda for 2. Division Head Internal 2. Division Head Internal
2025 October 2025. Audit Audit
22. 24 November 2025 Materi Rapat Komite Audit Committee 1. Direktur Utama 1. President Director
November 24, 2025 Audit bulan November Meeting Agenda for 2. Division Head Internal 2. Division Head Internal
2025 November 2025. Audit Audit
23. 12 Desember 2025 Rapat Kerja (Raker) Work Meeting (Raker) 1. Jajaran Direksi 1. Board of Directors
December 12, 2025 RKAP Bank Mandiri on the 2026 Work Plan 2. Seluruh Division Head 2. All Division Head
Taspen Tahun 2026 and Budget (RKAP) of 3. Head Of Digital 3. Head Of Digital
Bank Mandiri Taspen. Transformation Transformation
4. Distibution Head 1 s.d 9 4. Distibution Head 1 s.d 9
5. Departemen Head 5. Departemen Head
6. Funding & Transaction 6. Funding & Transaction
Head Head
7. Business Institutional 7. Business Institutional
Manager Manager
8. Kepala Cabang 8. Kepala Cabang
9. Kepala Cabang Pembantu 9. Branch Manager
24. 22 Desember 2025 Materi Rapat Komite Audit Committee 1. Direktur Utama President Director
December 22, 2025 Audit bulan Desember Meeting Agenda for 2. Division Head Internal 2. Division Head Internal
2025 December 2025. Audit Audit
Temuan dan Tindak Lanjut Hasil Audit Temuan dan Tindak Lanjut Hasil Audit
Temuan dan tindak lanjut hasil pemeriksaan OJK, Join Audit Findings and follow-up actions from examinations conducted
bersama Bank Mandiri dan Audit Internal yang due date Tahun by the Financial Services Authority (OJK), Joint Audit with Bank
2025 telah ditindaklanjuti seluruhnya sesuai dengan timeline, Mandiri, and Internal Audit, with due dates in 2025, had been
berikut rincian Tindak Lanjut Hasil Audit sebagai berikut: fully addressed in accordance with the established timelines.
The details of the audit follow-up actions were as follows:
a. Hasil Audit OJK a. OJK Audit Results
Terdapat 184 DMTL Eksternal OJK di Tahun 2025, temuan There were 184 external DMTL items from OJK in 2025. As
yang telah ditindaklanjuti sampai dengan Januari 2026 of January 2026, 169 findings had been followed up, while
sebanayak 169 temuan dan terdapat 15 temuan masih 15 findings were still in progress, with the following details
dalam progress, dengan rincian sebagai berikut (posisi 31 (position as of 31 December 2025):
Desember 2025):
Target Date
Done On Progress Grand Total
Target Date
Tahun 2025/ Year 2025
April / April 28 - 28
Mei / May 8 - 8
Juni / June 1 - 1
Juli / July 47 - 47
Agustus / August 14 - 14
September / September 2 - 2
644 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Target Date
Done On Progress Grand Total
Target Date
Oktober / October 35 - 35
November / November 10 - 10
Desember / Desember 12 - 12
Tahun 2026 / Year 2026
Januari / January 12 11 23
Februari / February - 4 4
Grand Total 169 15 184
b. Hasil Join Audit Bank Mandiri b. Joint Audit Results with Bank Mandiri
Berdasarkan hasil Join Audit dengan Bank Mandiri Tahun Based on the results of the Joint Audit with Bank Mandiri in
2025, dari 153 temuan telah ditindaklanjuti sebanyak 43 2025, out of 153 findings, 43 findings had been followed
temuan dan terdapat 110 temuan dengan due date Januari up, while 110 findings with due dates from January to
s.d Desember 2026 masih dalam progress, dengan rincian December 2026 were still in progress, with the following
sebagai berikut (posisi 31 Desember 2025): details (position as of 31 December 2025):
Target Date
Done On Progress Grand Total
Target Date
Tahun 2025 / Year 2025
April / April 2 - 2
Mei / May 6 - 6
Juni /June 16 - 16
Juli /July 2 - 2
Agustus / August 2 - 2
September / September 2 - 2
Oktober / October 3 - 3
November / November 10 - 10
Desember / Desember 12 - 12
Tahun 2026 / Year 2026
Januari / January - 25 25
Februari / February - 9 9
Maret / March - 33 33
April / April - 11 11
Mei / May - 2 2
Juni /June - 26 26
Agustus / August - 1 1
September / September - 2 2
Desember / Desember - 1 1
Grand Total 43 110 153
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Corporate Governance
Corporate Governance
c. Hasil Audit Internal c. Internal Audit Results
Berdasarkan hasil audit oleh Divisi Internal Audit Tahun Based on the audits conducted by the Internal Audit
2025, dari 162 temuan telah ditindaklanjuti sebanyak 123 Division in 2025, out of 162 findings, 123 findings had
temuan dan terdapat 39 temuan dengan due date Februari been followed up, while 39 findings with due dates from
s.d November 2026 masih dalam progress, dengan rincian February to November 2026 were still in progress, with the
sebagai berikut (posisi 31 Desember 2025): following details (position as of 31 December 2025):
Target Date
Done On Progress Grand Total
Target Date
Tahun 2025 / Year 2025
Februari / February 1 - 1
Maret / March 14 - 14
April / April 1 - 1
Mei / May 1 - 1
Juni /June 18 - 18
Juli /July 29 - 2
Agustus / August 25 - 25
September / September 11 - 11
Oktober / October 12 - 12
November / November 6 - 6
Desember / Desember 5 - 5
Tahun 2026 / Year 2026
Januari / January - 4 4
Februari / February - 9 9
Maret / March - 9 33
Juni / June - 9 9
September / September - 7 7
November / November - 1 1
Grand Total 123 39 162
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PT Bank Mandiri Taspen
Satuan Kerja Manajemen Risiko Risk Management Work Unit
Divisi Risk Management merupakan Satuan Kerja Manajemen The Risk Management Division is a Risk Management Work
Risiko yang berperan sebagai Lini Pertahanan Kedua (Second Unit that acts as the Second Line of Defense. The Risk
Line of Defense). Divisi Risk Management memiliki tanggung Management Division has the responsibility to assist and/or
jawab untuk membantu dan/atau memantau pengendalian monitor risk control.
Risiko.
Tugas dan Tanggung Jawab Satuan Kerja Manajemen Duty and Responsibility of Risk Monitoring
Risiko Committee Work Unit
Adapun tugas dan tanggung jawab Satuan Kerja Manajemen The duties and responsibilities of the Risk Management
Risiko berdasarkan Kebijakan Manajemen Risiko meliputi: Working Unit, based on the Risk Management Policy, included
the following:
1. Pemantauan terhadap implementasi kebijakan, strategi 1. Monitoring the implementation of Risk Management
dan kerangka Manajemen Risiko yang telah disetujui oleh policies, strategies, and frameworks approved by the Board
Direksi. of Directors.
2. Pemantauan posisi/eksposur risiko secara keseluruhan, per 2. Monitoring the overall risk position/exposure, both by type
jenis risiko maupun per aktivitas fungsional. of risk and functional activity.
3. Penerapan stress testing guna mengetahui dampak dari 3. Conducting stress testing to assess the impact of Risk
implementasi kebijakan manajemen risiko terhadap hasil Management policy implementation on performance.
kerja (performance).
4. Pengkajian terhadap usulan aktivitas dan/atau produk baru 4. Reviewing proposals for new business activities and/
yang diajukan oleh unit pengembangan bisnis termasuk or products submitted by business development units,
sistem dan prosedur yang digunakan serta dampaknya including the systems and procedures used and their
terhadap eksposur risiko. impact on risk exposure.
5. Memberikan rekomendasi terkait penerapan Manajemen 5. Providing recommendations related to Risk Management
Risiko antara lain mengenai besaran atau maksimum implementation, including the level or maximum risk
eksposur risiko yang wajib dipelihara Bank. exposure to be maintained by the Bank.
6. Melaksanakan kaji ulang secara berkala untuk memastikan 6. Conducting periodic reviews to ensure the adequacy of the
kecukupan kerangka Manajemen Risiko, keakuratan Risk Management framework, accuracy of risk assessment
metodologi penilaian Risiko, dan kecukupan Sistem methodologies, and adequacy of the Risk Management
Informasi Manajemen Risiko. Information System.
7. Melakukan evaluasi terhadap akurasi dan validitas data 7. Evaluating the accuracy and validity of data used for risk
yang digunakan untuk mengukur risiko measurement.
8. Menyusun dan menyampaikan laporan penerapan 8. Preparing and submitting Risk Management implementation
manajemen risiko kepada Direksi, Dewan Komisaris dan/ reports to the Board of Directors, Board of Commissioners,
atau Regulator secara berkala sesuai dengan ketentuannya. and/or regulators on a regular basis in accordance with
applicable regulations.
9. Mengembangkan prosedur dan alat untuk identifikasi, 9. Developing procedures and tools for risk identification,
pengukuran, pemantauan, dan pengendalian Risiko; measurement, monitoring, and control.
10. Mendesain dan menerapkan perangkat yang dibutuhkan 10. Designing and implementing necessary tools and
dalam penerapan Manajemen Risiko. instruments to support Risk Management implementation.
2025 Annual Report 647
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Corporate Governance
Corporate Governance
Profil Kepala Satuan Kerja Manajemen Risiko Head of the Risk Management Work Unit Profile
Roni Girsang
Kepala Divisi Manajemen Risiko
Head of Risk Management Division
Lahir di Pematang Siantar pada tahun 1986. Domisili / Domicile: Warga negara Indonesia
Usia 39 tahun Per Desember 2005. Jakarta, Indonesia Indonesian citizens
Born in Pematang Siantar in 1986.
Age 39 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Akuntansi dari President University (2008) • Bachelor of Accounting from President University (2008)
• Magister Management Engineering Politecnico di Milano (2017) • Master of Management Engineering Politecnico di Milano (2017)
Sertifikasi Certification
• Certified Internal Audit Preparation – Tahun 2015 • Certified Internal Audit Preparation – 2015
• Internal Capital Adequacy Assessment Process (ICAAP) & Risk • Internal Capital Adequacy Assessment Process (ICAAP) & Risk-
Based Bank Rating (RBBR) – Tahun 2013 Based Bank Rating (RBBR) – 2013
• Sertifikasi Manajemen Risiko Level 4 - tahun 2021 • Risk Management Certification Level 4 – 2021
• Sertifikasi Governance Risk & Compliance Professional (GRCP) - • Governance, Risk & Compliance Professional (GRCP) Certification –
tahun 2021 2021
• Training Cyber Security - tahun 2021 • Cyber Security Training – 2021
• Sertifikasi Governance, Risk Management and Compliance • Governance, Risk Management and Compliance Professional
Professional (GRCP) - Tahun 2022 (GRCP) Certification – 2022
• Enterprise Risk Management Certified Professional (ERMCP) - tahun • Enterprise Risk Management Certified Professional (ERMCP) – 2022
2022 • Qualified Chief Risk Officer (QCRO) Certification – 2023
• Sertifikasi Qualified Chief Risk Officer (QCRO) – tahun 2023 • Risk Management Certification Level 6 – 2024
• Sertifikasi Manajemen Risiko Jenjang 6 – 2024 • Compliance Certification Level 6 – 2025
• Sertifikasi Kepatuhan Jenjang 6 – 2025
Pengalaman Kerja Work Experience
• Auditor Cabang Konvensional, PT Bank Danamon Indonesia, Tbk. • Branch Conventional Auditor, PT Bank Danamon Indonesia Tbk
(2008). (2008)
• Team Leader Microfinance Audit, PT Bank Danamon Indonesia, • Team Leader Microfinance Audit, PT Bank Danamon Indonesia Tbk
Tbk (2010). (2010)
• Team Leader Treasury, Financial Institution & Risk Management, • Team Leader Treasury, Financial Institution & Risk Management, PT
PT Bank Mandiri (Persero) Tbk. (2012). Bank Mandiri (Persero) Tbk (2012)
• Team Leader Group Audit & Risk Advisory (PT Astra International, • Team Leader Group Audit & Risk Advisory, PT Astra International
Tbk. (2018). Tbk (2018)
• Wholesale, Treasury & Centralized Operation Audit Head – • Wholesale, Treasury & Centralized Operations Audit Head, PT
PT Maybank Indonesia, Tbk (2019). Maybank Indonesia Tbk (2019)
• Division Head Risk Management di Bank Mandiri Taspen • Division Head of Risk Management at Bank Mandiri Taspen (2020–
(2020-Sekarang). present)
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Risk Management berdasarkan Served as Division Head Risk Management based on the Board of
Surat Keputusan Direksi No. KEP.DIR/036/III/2026 tanggal 9 Maret Directors’ Decree No. KEP.DIR/036/III/2026 dated March 9, 2026.
2026.
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Pengembangan Kompetensi Bidang Manajemen Competence Development in the Field of Risk
Risiko Management
Jenis Pelatihan Types of Training
dan Materi and Materials for
Nama Jabatan Waktu Execution Penyelenggara
Pengembangan the Development
Name Position pelaksanaan time Organizer
Kompetensi / of Competence/
Pelatihan Training
Roni Girsang Division 1. Sertifikasi 1. Level 6 Compliance 1. 20 Oktober 1. October 20, 1. PT Bank Mandiri
Head Risk Kepatuhan Jenjang Certification 2025 2025 Taspen
Management 6 2. Level 6 Risk
2. Refreshment Management 2. 23 2. September 2. PT Bank Mandiri
Sertifikasi Certification September 23, 2025 Taspen
Manajemen Risiko Refreshment 2025
Jenjang 6 3. PDP 2025 3. 27 Maret 3. March 27, 3. PT Bank Mandiri
3. Refreshment Awareness 2025 2025 Taspen
Awareness PDP Refreshment
2025
4. Know Your 4. Know Your 4. 22 Oktober 4. October 22, 4. PT Bank Mandiri
Customer Customer 2025 2025 Taspen
I Putu Mandala Dept Head 1. Refreshment 1. Refreshment on 1. 1 November 1. November 1, 1. PT Bank Mandiri
Ardha Kusuma Credit & Pengelolaan Fund Transfer 2025 2025 Taspen
Portfolio Risk Transfer Dana Management Level
Jenjang 5 5
2. Refreshment 2. Refreshment of 2. 13 2. September 2. PT Bank Mandiri
Sertifikasi Risk Management September 13, 2025 Taspen
Manajemen Risiko Certification Level 2025
Jenjang 5 5
3. Refreshment 3. PDP 2025 3. 27 Maret 3. March 27, 3. PT Bank Mandiri
Awareness PDP Awareness 2025 2025 Taspen
2025 Refreshment
4. Teknik Analisa 4. Risk-Based 4. 20 Februari 4. February 20, 4. Infobank Institute
Kredit KPR Mortgage (KPR) 2025 2025
Berbasis Risiko Credit Analysis
Techniques
Oktris Novali Dept Head 1. Refreshment 1. Refreshment 1. 26 Agustus 1. August 26, 1. PT Bank Mandiri
Gusti Market, Sertifikasi of Level 5 Risk 2025 2025 Taspen
Liquidity Manajemen Risiko Management
Risk & Data Jenjang 5 Certification
Analytics 2. Refreshment 2. Refreshment 2. 27 Maret 2. March 27, 2. PT Bank Mandiri
Awareness PDP of PDP 2025 2025 2025 Taspen
2025 Awareness
3. Strategi Anti Fraud 3. Anti-Fraud 3. 05 Juni 2025 3. June 5, 2025 3. PT Bank Mandiri
Strategy Taspen
4. Maintain Liquidity 4. Maintain Liquidity 4. 05 Mei 2025 4. May 5, 2025 4. Infobank Institute
and Manage Market and Manage
Risk to Increase Net Market Risk to
Interest Income Increase Net
Interest Income
Rosanna Dept Head 1. Refreshment 1. Level 5 Risk 1. 26 Agustus 1. August 26, 1. PT Bank Mandiri
Saragih Operational Sertifikasi Management 2025 2025 Taspen
Risk Manajemen Risiko Certification
Jenjang 5 Refreshment
2. Refreshment 2. PDP 2025 2. 27 Maret 2. March 27, 2. PT Bank Mandiri
Awareness PDP Awareness 2025 2025 Taspen
2025 Refreshment
3. Strategi Anti Fraud 3. Anti-Fraud 3. 05 Juni 2025 3. June 5, 2025 3. PT Bank Mandiri
Strategy Taspen
4. Know Your 4. Know Your 4. 22 Oktober 4. October 22, 4. PT Bank Mandiri
Customer Customer 2025 2025 Taspen
2025 Annual Report 649
Page 650
Corporate Governance
Corporate Governance
Jenis Pelatihan Types of Training
dan Materi and Materials for
Nama Jabatan Waktu Execution Penyelenggara
Pengembangan the Development
Name Position pelaksanaan time Organizer
Kompetensi / of Competence/
Pelatihan Training
Cinde Trimas Dept Head 1. Know Your 1. Know Your 1. 22 Oktober 1. October 22, 1. PT Bank Mandiri
Kahyun IT, Product Customer Customer 2025 2025 Taspen
Delivery & 2. BoD Talks Vol. 3 - 2. BoD Talks Vol. 3 - 2. 12 November 2. November 2. PT Bank Mandiri
Fraud Risk Driving Business Driving Business 2025 12, 2025 Taspen
Through Roles and Through Roles
Strategic Execution and Strategic
Execution
3. Leadership 3. Leadership 3. 06 November 3. 06 3. PT Bank Mandiri
Excellence Excellence 2025 November Taspen
Advancement Advancement 2025
Development Development
(LEAD) Beyond - (LEAD) Beyond -
Batch 3 Batch 3
I Dewa Gede TL Credit Risk 1. Refreshment 1. Level 5 Risk 1. 26 Agustus 1. August 26, 1. PT Bank Mandiri
Putra Wirawan Sertifikasi Management 2025 2025 Taspen
Manajemen Risiko Certification
Jenjang 5 Refreshment
2. Refreshment 2. PDP 2025 2. 27 Maret 2. March 27, 2. PT Bank Mandiri
Awareness PDP Awareness 2025 2025 Taspen
2025 Refreshment
3. Teknik Analisa 3. Risk-Based 3. 20 Februari 3. February 20, 3. Infobank Institute
Kredit KPR Mortgage 2025 2025
Berbasis Risiko Credit Analysis
Techniques
B. Vito Bayu PS Enterprise 1. Refreshment 1. Level 4 Risk 1. 28 Mei 2025 1. May 28, 1. PT Bank Mandiri
Aji Indi Risk Sertifikasi Management 2025 Taspen
Management Manajemen Risiko Certification
Jenjang 4 Refreshment
2. Refreshment 2. PDP 2025 2. 27 Maret 2. March 27, 2. PT Bank Mandiri
Awareness PDP Awareness 2025 2025 Taspen
2025 Refreshment
3. Risk Management 3. Risk Management 3. 17 Februari 3. February 17, 3. Center for Risk
Maturity Maturity 2025 2025 Management &
Assessment Assessment Sustainability
(CRMS)
Dzillan Hidayat PS Enterprise 1. Refreshment 1. Level 4 Risk 1. 28 Mei 2025 1. May 28, 1. PT Bank Mandiri
Ramadhan Risk Sertifikasi Management 2025 Taspen
Management Manajemen Risiko Certification
Jenjang 4 Refreshment
2. Refreshment 2. PDP 2025 2. 27 Maret 2. March 27, 2. PT Bank Mandiri
Awareness PDP Awareness 2025 2025 Taspen
2025 Refreshment
3. Strategi Anti Fraud 3. Anti-Fraud 3. 05 Juni 2025 3. June 5, 2025 3. PT Bank Mandiri
Strategy Taspen
Winda Lestari PS Credit Risk 1. Refreshment 1. Level 4 Risk 1. 28 Mei 2025 1. May 28, 1. PT Bank Mandiri
Sertifikasi Management 2025 Taspen
Manajemen Risiko Certification
Jenjang 4 Refreshment
2. Refreshment 2. PDP 2025 2. 27 Maret 2. March 27, 2. PT Bank Mandiri
Awareness PDP Awareness 2025 2025 Taspen
2025 Refreshment
3. Strategi Anti Fraud 3. Anti-Fraud 3. 05 Juni 2025 3. June 5, 2025 3. PT Bank Mandiri
Strategy Taspen
Yogi Nugraha PS Credit Risk 1. Refreshment 1. Level 4 Risk 1. 28 Mei 2025 1. May 28, 1. PT Bank Mandiri
Sertifikasi Management 2025 Taspen
Manajemen Risiko Certification
Jenjang 4 Refreshment
2. Refreshment 2. PDP 2025 2. 27 Maret 2. March 27, 2. PT Bank Mandiri
Awareness PDP Awareness 2025 2025 Taspen
2025 Refreshment
3. Mandiri 3. Mandiri 3. 24 3. September 3. PT. Bank Mandiri
Subsidiaries Subsidiaries September 24, 2025 (Persero) Tbk
Development Development 2025
Program ‘’Training Program "Training
Loan Monitoring’’ Loan Monitoring"
650 Laporan Tahunan 2025
Page 651
PT Bank Mandiri Taspen
Jenis Pelatihan Types of Training
dan Materi and Materials for
Nama Jabatan Waktu Execution Penyelenggara
Pengembangan the Development
Name Position pelaksanaan time Organizer
Kompetensi / of Competence/
Pelatihan Training
Anasthasia Pelaksana 1. Training 1. Refreshment 1. 15 1. September 1. PT Bank Mandiri
Ester Patricia Credit & Refreshment – Training – September 15, 2025 Taspen
Portfolio Risk Gratifikasi Gratuities 2025
2. Strategi Anti Fraud 2. Anti-Fraud 2. 12 November 2. November 2. PT Bank Mandiri
Semester II 2025 Strategy for 2025 12, 2025 Taspen
3. Know Your Semester II 2025 3. 22 Oktober 3. October 22, 3. PT Bank Mandiri
Customer 3. Know Your 2025 2025 Taspen
Customer
Lusia Devi TL Asset & 1. Refreshment 1. Risk Management 1. 28 Mei 2025 1. May 28, 1. PT Bank Mandiri
Astuti Liabilities Sertifikasi Certification 2025 Taspen
Management Manajemen Risiko Refreshment Level
Jenjang 4 4
2. Know Your 2. Know Your 2. 22 Oktober 2. October 22, 2. PT Bank Mandiri
Customer Customer 2025 2025 Taspen
3. Strategi Anti Fraud 3. Anti-Fraud 3. 05 Juni 2025 3. June 5, 2025 3. PT Bank Mandiri
Strategy Taspen
Afdhini Safira PS Middle 1. Sertifikasi 1. Level 4 Risk 1. 27 Mei 2025 1. May 27, 1. PT Bank Mandiri
Juwita Office Manajemen Risiko Management 2025 Taspen
Jenjang 4 Certification
2. Refreshment 2. PDP 2025 2. 27 Maret 2. March 27, 2. PT Bank Mandiri
Awareness PDP Awareness 2025 2025 Taspen
2025 Refreshment
3. Strategi Anti Fraud 3. Anti-Fraud 3. 05 Juni 2025 3. June 5, 2025 3. PT Bank Mandiri
Strategy Taspen
Alfiyah Trisyani PS Asset & 1. Refreshment 1. Level 4 Risk 1. 28 Mei 2025 1. May 28, 1. PT Bank Mandiri
Liabilities Sertifikasi Management 2025 Taspen
Management Manajemen Risiko Certification
Jenjang 4 Refreshment
2. Refreshment 2. Refreshment 2. 27 Maret 2. March 27, 2. PT Bank Mandiri
Awareness PDP Awareness PDP 2025 2025 Taspen
2025 2025
3. Maintain Liquidity 3. Maintain Liquidity 3. 05 Mei 2025 3. May 5, 2025 3. Infobank Institute
and Manage Market and Manage
Risk to Increase Net Market Risk to
Interest Income Increase Net
Interest Income
Karin Deviera PS Data 1. Refreshment 1. Refreshment 1. 27 Maret 1. March 27, 1. PT Bank Mandiri
Analyst Awareness PDP Awareness PDP 2025 2025 Taspen
2025 2025
2. Strategi Anti Fraud 2. Anti Fraud 2. 05 Juni 2025 2. June 5, 2025 2. PT Bank Mandiri
Strategy Taspen
3. Know Your 3. Know Your 3. 22 Oktober 3. October 22, 3. PT Bank Mandiri
Customer Customer 2025 2025 Taspen
Rachel Chieko PS Data 1. Refreshment 1. Level 4 Risk 1. 28 Mei 2025 1. May 28, 1. PT Bank Mandiri
Siswanta Analyst Sertifikasi Management 2025 Taspen
Manajemen Risiko Certification
Jenjang 4 Refreshment
2. Refreshment 2. PDP 2025 2. 27 Maret 2. March 27, 2. PT Bank Mandiri
Awareness PDP Awareness 2025 2025 Taspen
2025 Refreshment
3. Strategi Anti Fraud 3. Anti-Fraud 3. 05 Juni 2025 3. June 5, 2025 3. PT Bank Mandiri
Strategy Taspen
Rantika Tresna PS Data 1. Sertifikasi 1. Level 5 Fund 1. 20 1. September 1. PT Bank Mandiri
Lukitasari Analyst Pengelolaan Transfer September 20, 2025 Taspen
Transfer Dana Management 2025
Jenjang 5 Certification
2. Strategi Anti Fraud 2. Anti-Fraud 2. 12 November 2. November 2. PT Bank Mandiri
Strategy 2025 12, 2025 Taspen
3. Know Your 3. Know Your 3. 22 Oktober 3. October 22, 3. PT Bank Mandiri
Customer Customer 2025 2025 Taspen
2025 Annual Report 651
Page 652
Corporate Governance
Corporate Governance
Jenis Pelatihan Types of Training
dan Materi and Materials for
Nama Jabatan Waktu Execution Penyelenggara
Pengembangan the Development
Name Position pelaksanaan time Organizer
Kompetensi / of Competence/
Pelatihan Training
T. Rafi Nugroho PS Asset & 1. Refreshment 1. Level 4 Risk 1. 28 Mei 2025 1. May 28, 1. PT Bank Mandiri
Maghribi Liabilities Sertifikasi Management 2025 Taspen
Management Manajemen Risiko Certification
Jenjang 4 Refreshment
2. Refreshment 2. Refreshment 2. 27 Maret 2. March 27, 2. PT Bank Mandiri
Awareness PDP Awareness PDP 2025 2025 Taspen
2025 2025
3. Maintain Liquidity 3. Maintain Liquidity 3. 05 Mei 2025 3. May 5, 2025 3. Infobank Institute
and Manage Market and Manage
Risk to Increase Net Market Risk to
Interest Income Increase Net
Interest Income
Andry Dwi Pelaksana 1. Refreshment 1. Level 4 Risk 1. 28 Mei 2025 1. May 28, 1. PT Bank Mandiri
Ramdhani Market, Sertifikasi Management 2025 Taspen
Liquidity Manajemen Risiko Certification
Risk & Data Jenjang 4 Refreshment
Anakytics 2. Refreshment 2. PDP 2025 2. 27 Maret 2. March 27, 2. PT Bank Mandiri
Awareness PDP Awareness 2025 2025 Taspen
2025 Refreshment
3. Strategi Anti Fraud 3. Anti-Fraud 3. 05 Juni 2025 3. June 5, 2025 3. PT Bank Mandiri
Strategy Taspen
Oktovany TL Operations 1. Refreshment 1. Level 4 Risk 1. 28 Mei 2025 1. May 28, 1. PT Bank Mandiri
& Support Sertifikasi Management 2025 Taspen
Manajemen Risiko Certification
Jenjang 4 Refreshment
2. Refreshment 2. PDP 2025 2. 27 Maret 2. March 27, 2. PT Bank Mandiri
Awareness PDP Awareness 2025 2025 Taspen
2025 Refreshment
3. Risk Management 3. Risk Management 3. 17 Februari 3. February 17, 3. Center for Risk
Maturity Maturity 2025 2025 Management &
Assessment Assessment Sustainability
(CRMS)
Thomi TL Business & 1. Refreshment 1. Level 4 Risk 1. 28 Mei 2025 1. May 28, 1. PT Bank Mandiri
Irfansyah Technology Sertifikasi Management 2025 Taspen
Manajemen Risiko Certification
Jenjang 4 Refreshment
2. Refreshment 2. PDP 2025 2. 27 Maret 2. March 27, 2. PT Bank Mandiri
Awareness PDP Awareness 2025 2025 Taspen
2025 Refreshment
3. Strategi Anti Fraud 3. Anti-Fraud 3. 05 Juni 2025 3. June 5, 2025 3. PT Bank Mandiri
Strategy Taspen
Adiyat Triputra PS Business & 1. Refreshment 1. Refreshment 1. 28 Mei 2025 1. May 28, 1. PT Bank Mandiri
Priyadi Technology Sertifikasi of Level 4 Risk 2025 Taspen
Manajemen Risiko Management
Jenjang 4 Certification
2. Refreshment 2. Refreshment 2. 27 Maret 2. March 27, 2. PT Bank Mandiri
Awareness PDP of PDP 2025 2025 2025 Taspen
2025 Awareness
3. Review & 3. Review and 3. 14 Maret 3. March 14, 3. Infobank Institute
Updating Tata Update of 2025 2025
Cara Penyusuan Banking Policy
Kebijakan and Procedure
dan Prosedur Preparation
Perbankan Procedures
Fakhriyatul PS Operations 1. Refreshment 1. Level 5 Risk 1. 03 November 1. 03 1. LPPI
Ailaty & Support Sertifikasi Management 2025 November
Manajemen Risiko Certification 2025
Jenjang 5 Refreshment
2. Sertifikasi 2. Level 5 Fund 2. 20 2. September 2. PT Bank Mandiri
Pengelolaan Transfer September 20, 2025 Taspen
Transfer Dana Management 2025
Jenjang 5 Certification
3. Strategi Anti Fraud 3. Anti-Fraud 3. 12 November 3. November 3. PT Bank Mandiri
Strategy 2025 12, 2025 Taspen
652 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Jenis Pelatihan Types of Training
dan Materi and Materials for
Nama Jabatan Waktu Execution Penyelenggara
Pengembangan the Development
Name Position pelaksanaan time Organizer
Kompetensi / of Competence/
Pelatihan Training
Faris Alfiansyah PS Operations 1. Refreshment 1. Refreshment 1. 28 Mei 2025 1. May 28, 1. PT Bank Mandiri
& Support Sertifikasi of Level 4 Risk 2025 Taspen
Manajemen Risiko Management
Jenjang 4 Certification
2. Compliance 2. Compliance 2. 18 Februari 2. February 18, 2. Center for Risk
Management Management 2025 2025 Management &
Fundamentals Fundamentals Sustainability
3. Review and (CRMS)
3. Review & Update of 3. 14 Maret 3. March 14, 3. Infobank Institute
Updating Tata Banking Policy 2025 2025
Cara Penyusuan and Procedure
Kebijakan Preparation
dan Prosedur Procedures
Perbankan
Nurtilisna Sari TL Fraud Risk 1. Refreshment 1. Level 5 Fund 1. 01 November 1. November 1, 1. PT Bank Mandiri
Lubis Pengelolaan Transfer 2025 2025 Taspen
Transfer Dana Management
Jenjang 5 Refreshment
2. Refreshment 2. PDP 2025 2. 27 Maret 2. March 27, 2. PT Bank Mandiri
Awareness PDP Awareness 2025 2025 Taspen
2025 Refreshment
3. Cyber Risk 3. Cyber Risk 3. 20 Februari 3. February 20, 3. Center for Risk
Management Management 2025 2025 Management &
Fundamentals Fundamentals Sustainability
(CRMS)
I Dewa Gede PS IT & 1. Refreshment 1. Level 4 Risk 1. 28 Mei 2025 1. May 28, 1. PT Bank Mandiri
Ngr Eka Product Sertifikasi Management 2025 Taspen
Chandra P Delivery Risk Manajemen Risiko Certification
Jenjang 4 Refreshment
2. Strategi Anti Fraud 2. Anti-Fraud 2. 14 Jan 2025 2. 14 Jan 2025 2. PT Bank Mandiri
Strategy Taspen
3. Agile Software 3. Agile Software 3. 05 Juni 2025 3. 05 June 3. PT Bank Mandiri
Development Development 2025 Taspen
Maulana PS Fraud Risk 1. Refreshment 1. Level 4 Risk 1. 28 Mei 2025 1. May 28, 1. PT Bank Mandiri
Saputra Sertifikasi Management 2025 Taspen
Manajemen Risiko Certification
Jenjang 4 Refreshment
2. Refreshment 2. PDP 2025 2. 27 Maret 2. March 27, 2. PT Bank Mandiri
Awareness PDP Awareness 2025 2025 Taspen
2025 Refreshment
3. Strategi Anti Fraud 3. Anti-Fraud 3. 05 Juni 2025 3. June 5, 2025 3. PT Bank Mandiri
Strategy Taspen
Salsabil Farah PS IT & 1. Refreshment 1. Level 4 Risk 1. 28 Mei 2025 1. May 28, 1. PT Bank Mandiri
Aqilah Wijaya Product Sertifikasi Management 2025 Taspen
Delivery Risk Manajemen Risiko Certification
Jenjang 4 Refreshment
2. Refreshment 2. PDP 2025 2. 27 Maret 2. March 27, 2. PT Bank Mandiri
Awareness PDP Awareness 2025 2025 Taspen
2025 Refreshment
3. Strategi Anti Fraud 3. Anti-Fraud 3. 05 Juni 2025 3. June 5, 2025 3. PT Bank Mandiri
Strategy Taspen
Sertifikasi Manajemen Risiko Competence Development in the Field of Risk
Management
Jenjang 4 Jenjang 5 Jenjang 6 Jenjang 7
Jabatan Position
Tier 4 Tier 5 Tier 6 Tier 7
Distribution Head (DH) Distribution Head (DH) - 8 - -
Operational Head (OH) Operational Head (OH) 1 5 - -
Kepala Cabang (KC) Branch Head (KC) - 34 - -
Funding & Transaction Head Funding & Transaction Head 2 1 - -
2025 Annual Report 653
Page 654
Corporate Governance
Corporate Governance
Jenjang 4 Jenjang 5 Jenjang 6 Jenjang 7
Jabatan Position
Tier 4 Tier 5 Tier 6 Tier 7
Kepala Cabang Pembantu (KCP) Sub-Branch Head (KCP) 207 6 - -
Spoke Spoke 3 - - -
Operational Manager (OM) Operational Manager (OM) 33 5 - -
Kepala Divisi Division Head 1 13 6 1
Kepala Departemen Department Head 11 53 - -
Project Manager Project Manager - 2 - -
Pelaksanaan Tugas Divisi Manajemen Risiko Tahun Implementation of The Tasks of The Risk
2025 Management Division in 2025
Divisi Risk Management merupakan Satuan Kerja Manajemen The Risk Management Division is a Risk Management Unit which
Risiko yang berperan sebagai Lini Pertahanan Kedua (Second acts as the Second Line of Defense. The Risk Management
Line of Defense). Divisi Risk Management memiliki tanggung Division has the responsibility to assist and/or monitor risk
jawab untuk membantu dan/atau memantau pengendalian control. The implementation of the duties and responsibilities
Risiko. Adapun pelaksanaan tugas dan tanggung jawab Divisi of the Risk Management Division includes:
Risk Management antara lain:
1. Pemantauan terhadap implementasi kebijakan, strategi dan 1. Monitoring the implementation of Risk Management
kerangka Manajemen Risiko yang direkomendasikan oleh policies, strategies and frameworks recommended by the
Komite Manajemen Risiko dan yang telah disetujui oleh Risk Management Committee and approved by the Board
Direksi. of Directors.
2. Pemantauan posisi/eksposur risiko secara keseluruhan, per 2. Monitoring overall risk position/exposure, per type of risk
jenis risiko maupun per jenis aktivitas fungsional termasuk and per type of functional activity including monitoring
pemantauan kepatuhan terhadap toleransi Risiko dan limit compliance with established risk tolerances and limits.
yang ditetapkan.
3. Penerapan stress testing guna mengetahui dampak dari 3. Implementation of stress testing to determine the impact
implementasi kebijakan dan strategi Manajemen Risiko of the implementation of Risk Management policies and
terhadap portfolio atau hasil kerja (performance) Bank strategies on the Bank’s overall portfolio or performance.
secara keseluruhan.
4. Pengkajian terhadap usulan aktivitas dan/atau produk baru 4. Review of proposed new activities and/or products
yang diajukan dan dikembangkan oleh suatu unit tertentu proposed and developed by a particular Bank unit which is
Bank yang difokuskan terutama pada aspek kemampuan focused primarily on aspects of the Bank’s ability to manage
Bank untuk mengelola produk dan/atau aktivitas baru new products and/or activities including the completeness
termasuk kelengkapan sistem dan prosedur yang of the systems and procedures used and their impact on the
digunakan serta dampaknya terhadap eksposur risiko Bank Bank’s overall risk exposure.
secara keseluruhan.
5. Memberikan rekomendasi kepada satuan kerja bisnis dan/ 5. Provide recommendations to business units and/or to the
atau kepada komite Manajemen Risiko terkait penerapan Risk Management committee regarding the implementation
Manajemen Risiko antara lain mengenai besaran atau of Risk Management, including regarding the amount or
maksimum eksposur Risiko yang dapat dipelihara Bank. maximum risk exposure that the Bank can maintain.
6. Melaksanakan kaji ulang secara berkala dengan frekuensi 6. Carry out regular reviews with a frequency adjusted to the
yang disesuaikan kebutuhan Bank, untuk memastikan: Bank’s needs, to ensure:
a. Kecukupan kerangka Manajemen Risiko; a. Adequacy of the Risk Management framework;
b. Keakuratan metodologi penilaian Risiko; b. Accuracy of Risk assessment methodology;
c. Kecukupan sistem informasi Manajemen Risiko c. Adequacy of the Risk Management information system
7. Mengevaluasi akurasi dan validitas data yang digunakan 7. Evaluate the accuracy and validity of data used by the Bank
oleh Bank untuk mengukur Risiko bagi Bank yang to measure Risk for Banks that use models for internal
menggunakan model untuk keperluan intern. purposes.
8. Memberikan rekomendasi kepada satuan kerja operasional 8. Provide recommendations to operational units (risk-taking
(risk-taking unit) dan/atau kepada komite Manajemen units) and/or to the Risk Management committee, according
Risiko, sesuai kewenangan yang dimiliki. to their authority.
654 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
9. Menyusun dan menyampaikan laporan profil Risiko kepada 9. Prepare and submit Risk profile reports to the President
direktur utama, direktur yang membawahkan fungsi Director, Director in charge of the Risk Management and
Manajemen Risiko dan kepatuhan, dan komite Manajemen compliance function, and the Risk Management committee
Risiko secara berkala atau paling sedikit secara triwulanan. periodically or at least quarterly. The frequency of reports
Frekuensi laporan harus ditingkatkan dalam hal kondisi should be increased in case market conditions change
pasar berubah dengan cepat. rapidly.
10. Memberikan masukan kepada Direksi dalam penyusunan 10. Provide input to the Board of Directors in preparing policies,
kebijakan, strategi, dan kerangka Manajemen Risiko. strategies and Risk Management frameworks
11. Mengembangkan prosedur dan alat untuk identifikasi, 11. Develop procedures and tools for risk identification,
pengukuran, pemantauan, dan pengendalian Risiko. measurement, monitoring and control.
12. Mendesain dan menerapkan perangkat yang dibutuhkan 12. Design and implement the tools needed to implement Risk
dalam penerapan Manajemen Risiko. Management.
Komite di Bawah Direksi Committees Under the Board of Director
Direksi dibantu oleh 5 (lima) Komite yang semuanya bertugas The Board of Directors was assisted by 5 (five) Committees all of
memberikan opini obyektif kepada Direksi dan membantu whom are tasked with providing objective opinions to the Board
meningkatkan efektivitas pelaksanaan tugas Direksi secara of Directors and helping to increase the effectiveness of the
sistematis. Anggota Komite ditunjuk oleh Direksi dan dalam implementation of the Board of Directors tasks systematically.
pelaksanaan rapat memberikan kontribusi sesuai dengan The members of the Committee are appointed by the Board of
bidang keahliannya. Directors and in the implementation of the meetings contribute
according to their field of expertise.
Komite Manajemen Risiko Risk Management Committee
Komite Manajemen Risiko (KMR) bertugas memberikan Risk Management Committee served to give recommendation
rekomendasi kepada Direktur Utama yang meliputi to the President Director, including recommendation for
rekomendasi penyusunan kebijakan manajemen risiko, preparation of risk management policy, establishment of
penetapan risk appetite dan risk tolerance, penilaian efektivitas risk appetite and risk tolerance, assessment of framework
penerapan kerangka manajemen risiko sesuai SK Direksi No. implementation effectiveness consistent with the Decree of
KEP.DIR/158/V/2022 tanggal 31 Mei 2022 perihal Komite the Board of Directors No. KEP.DIR/158/V/2022 dated May, 31
Manajemen Risiko (KMR) PT Bank Mandiri Taspen. 2022 regarding the Risk Management Committee (KMR) of PT
Bank Mandiri Taspen.
STRUKTUR DAN KEANGGOTAAN KOMITE MANAJEMEN STRUCTURE AND MEMBERSHIP RISK MANAGEMENT
RISIKO COMMITTEE
Struktur dan keanggotaan Komite Manajemen Risiko The structure and membership of the Risk Management
berdasarkan SK Direksi No SK KEP.DIR/158/V/2022 tanggal Committee based on the Decree of the Board of Directors
31 Mei 2022 perihal Komite Manajemen Risiko (KMR) PT Bank No. SK KEP. DIR/158/V/2022 dated May, 31 2022 egarding
Mandiri Taspen adalah sebagai berikut. the Risk Management Committee (KMR) of PT Bank Mandiri
Taspen is as follows.
Ketua Direktur yang Membawahkan Fungsi Manajemen Risiko
Chairman Director in Charge of Risk Management Function
Wakil Ketua Direktur yang membawahkan Fungsi kepatuhan
Vice Chairman Director in Charge of Compliance Function
Sekretaris Kepala Divisi Risk Management
Secretary Head of Risk Management Division
Sekretaris Pengganti (Alternate) Kepala Divisi Compliance
Alternate Secretary Head of Compliance Division
2025 Annual Report 655
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Corporate Governance
Corporate Governance
Anggota tetap yang memiliki hak
suara (Permanent voting members) Seluruh Direktur kecuali Direktur Utama dan Direktur yang Membawahkan Fungsi Kepatuhan
Permanent voting members All Directors except the President Director and Director in Charge of Compliance Function
1. Direktur yang membawahkan fungsi kepatuhan / Director in charge of compliance function
Anggota tetap yang tidak memiliki 2. Kepala Divisi Internal Audit / Head of Internal Audit Division
hak suara (Permanent Non-voting 3. Kepala Divisi Compliance / Head of Compliance Division
Members) 4. Kepala Divisi RBC / Head of RBC Division
Permanent Non-voting Members 5. Kepala Divisi Corporate Secretary & Legal / Head of Corporate Secretary & Legal Division
6. Kepala Divisi Risk Management / Head of Risk Management Division
Anggota Tidak Tetap yang tidak
Kepala Divisi lainnya yang diundang sesuai dengan permasalahan yang dibahas dan kebutuhan
memiliki hak suara (Contributing
Bank
Non-voting Members) Other Division Heads invited according to the issues discussed and the Bank’s needs
Contributing Non-voting Members
URAIAN TUGAS DAN TANGGUNG JAWAB KOMITE DESCRIPTIONS OF RISK MANAGEMENT COMMITTEE’S
MANAJEMEN RISIKO DUTIES AND RESPONSIBILITIES
Komite Manajemen Risiko bertugas menentukan strategi, Risk Management Committee is in charge of determining Risk
kebijakan dan prosedur Manajemen Risiko, mengawasi Management strategy, policy and procedure, supervising the
pelaksanaannya, mengembangkan budaya manajemen risiko implementation, developing risk management culture and
serta memastikan adanya sumber daya yang memadai untuk ensuring sufficient resources for the implementation of risk
pelaksanaan manajemen risiko di seluruh Bank Mandiri Taspen. management across Bank Mandiri Taspen.
PROFIL ANGGOTA KOMITE MANAJEMEN RISIKO RISK MANAGEMENT COMMITTEE MEMBER PROFILE
Profil anggota Komite Manajemen Risiko per 31 Desember The profile of the Risk Management Committee members as of
2025 adalah sebagai berikut 31 December 2025 was as follows.
Nama Keterangan
Jabatan Position Profil Profile
Name Information
Rima Ketua / Anggota Chairman / Direktur Keuangan Profil dapat dilihat pada Profiles can be seen in the
Cahyani* tetap yang memiliki Permanent & Risk bagian Profil Direksi dalam Board of Directors Profile
hak suara Member who has Director of Finance Laporan Tahunan ini. section in this Annual
voting rights & Risk Report
Rio Wakil Ketua/ Vice Chairman/ Direktur Compliance & Profil dapat dilihat pada Profiles can be seen in the
Lanasier* anggota tetap yang permanent Human Resource bagian Profil Direksi dalam Board of Directors Profile
tidak memiliki hak member who does Director of Laporan Tahunan ini. section in this Annual
suara not have voting Compliance & Human Report
rights Resources
Roni Sekretaris/anggota Secretary/ Kepala Divisi Risk Profil dapat dilihat pada Profiles can be seen in the
Girsang tetap yang tidak permanent Management bagian Profil Pejabat Executive Officers Profile
memiliki hak suara member who does Head of Risk Eksekutif dalam Laporan section in this Annual
not have voting Management Division Tahunan ini. Report.
rights
Sisi Sekretaris Alternate Kepala Divisi Profil dapat dilihat pada Profiles can be seen in the
Rahmina Pengganti Secretary/ Compliance bagian Profil Pejabat Executive Officers Profile
(Alternate)/anggota permanent Head of Compliance Eksekutif dalam Laporan section in this Annual
tetap yang tidak member who does Division Tahunan ini. Report.
memiliki hak suara not have voting
rights
656 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Nama Keterangan
Jabatan Position Profil Profile
Name Information
Henrisa Anggota tetap yang Permanent voting Direktur IT & Digital Profil dapat dilihat pada Profiles can be seen in the
Yunan memiliki hak suara members Director of IT & Digital bagian Profil Direksi dalam Board of Directors Profile
Lubis** Laporan Tahunan ini. section in this Annual Report.
Mahrauza Anggota tetap yang Permanent voting Direktur Bisnis Profil dapat dilihat pada Profiles can be seen in the
Purnaditya** memiliki hak suara member Director of Business bagian Profil Direksi dalam Board of Directors Profile
Laporan Tahunan ini. section in this Annual
Report.
Rudi As Anggota tetap yang Permanent voting Wakil Direktur Utama Profil dapat dilihat pada Profiles can be seen in the
Aturridha** memiliki hak suara member Vice President bagian Profil Direksi dalam Board of Directors Profile
Director Laporan Tahunan ini. section in this Annual
Report.
Rizky Olyvia Anggota tetap yang Permanent voting Direktur Funding Profil dapat dilihat pada Profiles can be seen in the
Nasution** memiliki hak suara member (Retail & Network) bagian Profil Direksi dalam Board of Directors Profile
Director of Funding Laporan Tahunan ini. section in this Annual
(Retail & Network) Report.
Noer Anggota tetap yang Permanent voting Direktur Transformasi Profil dapat dilihat pada Profiles can be seen in the
Fajrieansyah** memiliki hak suara member & Pengembangan bagian Profil Direksi dalam Board of Directors Profile
Usaha Laporan Tahunan ini. section in this Annual
Director of Report.
Transformation
& Business
Development
M. Jacobie Anggota tetap yang Permanent non- Kepala Divisi Internal Profil dapat dilihat pada Profiles can be seen in the
Henry tidak memiliki hak voting members Audit bagian Profil Pejabat Executive Officers Profile
Widojono suara Head of Internal Audit Eksekutif dalam Laporan section in this Annual
Division Tahunan ini. Report.
Aditya Anggota tetap yang Permanent non- Kepala Divisi Risk Profil dapat dilihat pada Profiles can be seen in the
Subiyanto tidak memiliki hak voting members Business Control bagian Profil Pejabat Executive Officers Profile
suara Head of Risk Business Eksekutif dalam Laporan section in this Annual
Control Division Tahunan ini. Report.
*) Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan telah lulus Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa Keuangan /
Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and has passed the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
**) Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa
Keuangan / Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and is currently in the process of the Fit and Proper Test conducted by
Otoritas Jasa Keuangan.
INDEPENDENSI KOMITE MANAJEMEN RISIKO RISK MANAGEMENT COMMITTEE INDEPENDENCE
Seluruh anggota Komite tidak memiliki afiliasi dengan Direktur All members of the Committee are not affiliated with other
lainnya, Komisaris maupun Pemegang Saham Pengendali, Directors, Commissioners or Controlling Shareholders, are not
bukan merupakan pemegang saham Perusahaan yang dapat shareholders of the Company which may affect their ability to
mempengaruhi kemampuannya untuk bertindak independent, act independently, Commissioners, Directors or employees of
Komisaris, Direktur maupun karyawan dari perusahaan yang companies that have affiliation or business with the Bank.
memiliki afiliasi maupun bisnis dengan Bank.
RAPAT DAN PELAKSANAAN TUGAS KOMITE MANAJEMEN MEETINGS AND IMPLEMENTATION OF RISK
RISIKO MANAGEMENT COMMITTEE TASKS
Komite Manajemen Risiko mengadakan rapat minimal 4 The Risk Management Committee meets at least four times
(empat) kali dalam 1 (satu) tahun atau sewaktu-waktu sesuai a year, or as needed. During 2025, several important agenda
dengan kebutuhan. Selama tahun 2025 beberapa agenda items will be addressed through meetings, including:
penting yang dilakukan melalui rapat antara lain:
2025 Annual Report 657
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Corporate Governance
Corporate Governance
Tanggal Rapat Meeting Agenda
No Agenda Rapat Peserta Participant
Meeting Date
1 17 Januari 2025 1. Penilaian Tingkat 1. Assessment of Bank 1. Dir. Utama 1. President Director
January 17, Kesehatan Bank Mandiri Mandiri Taspen’s 2. Dir. Finance, Risk & 2. Director of Finance, Risk
2025 Taspen Semester II – Soundness Level for Operation & Operations
Desember 2024 Semester II – December 3. Dir. Business 3. Director of Business
2. Penilaian Ketahanan 2024 4. Dir. IT & Digital 4. Director of IT & Digital
dan Keamanan Siber 5. Divisi Risk
2. Assessment of Cyber 5. Risk Management
Bank Mandiri Taspen Management
Resilience and Security Division
periode tahun 2024 6. Divisi Corsec & Legal
of Bank Mandiri Taspen 7. Divisi Risk Business 6. Corporate Secretary &
for the 2024 period Control Legal Division
8. Divisi Compliance 7. Risk Business Control
9. Divisi IT Operations Division
10. Divisi SPM & 8. Compliance Division
Accounting 9. IT Operations Division
11. Divisi Digital Banking 10. Accounting & Financial
Product Reporting (SPM &
12. Divisi Chief Accounting) Division
Information & Security 11. Digital Banking Product
Officer
Division
12. Chief Information &
Security Officer (CISO)
Division
2 18 Februari Usulan Penetapan Risk Proposal for the 1. Dir. Finance, Risk & 1. Director of Finance, Risk
2025 Appetite Statement (RAS) Determination of Bank Operations & Operations
February 18, Bank Mandiri Taspen Mandiri Taspen’s Risk 2. Dir. Business 2. Director of Business
2025 Appetite Statement (RAS). 3. Dir. IT & Digital 3. Director of IT & Digital
4. Dir. Compliance & 4. Director of Compliance &
Control Control
3 15 April 2025 Penilaian Profil Risiko Bank Risk Profile Assessment of 1. Dir. Finance, Risk & 1. Director of Finance, Risk
April 15, 2025 Mandiri Taspen Triwulan I – Bank Mandiri Taspen for Operations & Operations
Maret 2025 Quarter I – March 2025. 2. Dir. Business 2. Director of Business
3. Dir. IT & Digital 3. Director of IT & Digital
4. Dir. Compliance & 4. Director of Compliance &
Control
Control
5. Divisi Risk
Management 5. Risk Management
6. Divisi Corporate Division
Secretary & Legal 6. Corporate Secretary &
7. Divisi Risk Business Legal Division
Control 7. Risk Business Control
8. Divisi Compliance Division
9. Divisi Internal Audit 8. Compliance Division
10. Divisi IT Operations 9. Internal Audit Division
11. Divisi Central 10. IT Operations Division
Operation 11. Central Operations
12. Divisi Digital
Division
Transformation
12. Digital Transformation
Division
4 3 Juni 2025 Usulan penyesuaian Risk Proposed adjustment to the 1. Dir. Finance, Risk & 1. Director of Finance, Risk
June 3, 2025 Appetite Statement 2025 Risk Appetite Statement Operations & Operations
(RAS) for 2025. 2. Dir. IT & Digital 2. Director of IT & Digital
3. Dir. Compliance & 3. Director of Compliance &
Control Control
4. Divisi Risk 4. Risk Management
Management
Division
5. Divisi Corporate
Secretary & Legal 5. Corporate Secretary &
6. Divisi Risk Business Legal Division
Control 6. Risk Business Control
7. Divisi Compliance Division
7. Compliance Division
5 20 Juni 2025 Usulan Penetapan Proposal for the 1. Dir. Finance, Risk & 1. Director of Finance, Risk
June 20, 2025 Perubahan Metodologi Determination of Changes Operations & Operations
Penilaian Risk-Based Bank to the Risk-Based Bank 2. Dir. Business 2. Director of Business
Rating (RBBR) Rating (RBBR) Assessment 3. Dir. IT & Digital 3. Director of IT & Digital
Methodology. 4. Dir. Compliance & 4. Director of Compliance &
Control
Control
658 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Tanggal Rapat Meeting Agenda
No Agenda Rapat Peserta Participant
Meeting Date
6 17 Juli 2025 1. Penilaian Profil Risiko 1. Risk Profile 1. Dir. Finance, Risk & 1. Director of Finance,
July 17, 2025 bank Mandiri Taspen Assessment of Bank Operations Risk & Operations
Triwulan II – Juni 2025 Mandiri Taspen for Quarter 2. Dir. Business 2. Director of Business
2. Penilaian Tingkat II – June 2025 3. Dir. IT & Digital 3. Director of IT & Digital
Kesehatan Bank Mandiri 2. Assessment 4. Dir. Compliance & 4. Director of Compliance
Taspen Semester I - Juni Control
of Bank Mandiri Taspen’s & Control
2025 5. Divisi Risk
Soundness Level for 5. Risk Management
Management
Semester I – June 2025 6. Divisi Corporate Division
Secretary & Legal 6. Corporate Secretary &
7. Divisi Compliance Legal Division
8. Divisi Internal Audit 7. Compliance Division
8. Internal Audit Division
7 14 Oktober Penilaian Profil Risiko Bank Risk Profile Assessment of 1. Dir. Finance, Risk & 1. Director of Finance,
2025 Mandiri Taspen Triwulan III – Bank Mandiri Taspen for Operations Risk & Operations
October 14, September 2025 Quarter III – September 2. Dir. Business 2. Director of Business
2025 2025. 3. Dir. IT & Digital 3. Director of IT & Digital
4. Dir. Compliance & 4. Director of Compliance
Control & Control
5. Divisi Risk
5. Risk Management
Management
6. Divisi Corporate Division
Secretary & Legal 6. Corporate Secretary &
7. Divisi Compliance Legal Division
8. Divisi Risk Business 7. Compliance Division
Control 8. Risk Business Control
9. Divisi Intenal Audit Division
10. Divisi SPM & 9. Internal Audit Division
Accounting 10. Accounting & Financial
Reporting (SPM &
Accounting) Division
Komite Kredit Credit Committee
Komite Kredit adalah adalah suatu komite yang terdiri dari Credit Committee is a committee which consists of at least 2
minimal 2 (dua) orang anggota yang mewakili fungsi Bisnis (two) members representing Business and Credit Risk Approval
dan Credit Risk Approval, yang berwenang dan bertanggung functions who are in charge and responsible to recommend
jawab untuk merekomendasikan dan/atau memutus kredit and/or determine credit according to authority attached to the
sesuai kewenangan yang melekat pada individu, dasar kerja individual, The basis of the Credit Committee’s works is stated
Komite Kredit tertuang dalam Standar Prosedur Kredit Retail on the Retail Credit Procedure Standard and Micro Credit
dan Standar Prosedur Kredit Mikro. Procedure Standard.
STRUKTUR DAN KEANGGOTAAN KOMITE KREDIT STRUCTURE AND MEMBERSHIP OF CREDIT COMMITTEE
Keanggotaan dalam Komite Kredit dikelompokan dalam The membership of the Credit Committee is grouped into
beberapa kategori sesuai dengan limit kewenangan yang several categories according to the limit of authority given to
diberikan kepada individu dengan memenuhi syarat tertentu the individuals by fulfilling the following requirements:
sebagai berikut:
No. Kategori Limit Limit
Category
1. A (Direksi) sampai dengan BMPK up to BMPK
A (Board of Directors)
2. B sampai dengan 5 Miliar Up to 5 Billion
3. C sampai dengan 2 Miliar Up to 2 Billion
4. D sampai dengan 1 Milyar Up to 1 Billion
5. E sampai dengan 500 Juta Up to 500 Million
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No. Kategori Limit Limit
Category
6. F sampai dengan 350 Juta Up to 350 Million
7. G sampai dengan 200 Juta Up to 200 Million
8. H sampai dengan 100 Juta Up to 100 Million
URAIAN TUGAS DAN TANGGUNG JAWAB KOMITE KREDIT DESCRIPTION OF LOAN COMMITTEE’S DUTIES AND
RESPONSIBILITIES
A. Kewenangan Komite Kredit A. The Authority of Loan Committee
Komite Kredit berwenang untuk merekomendasikan Komite or cut off the credit (new, additional, decrease,
dan/atau memutus pemberian kredit (baru, tambahan, extension and/or restructuring) that is managed by the
penurunan, perpanjangan dan/atau restrukturisasi) yang business unit according to the authority limit, including
dikelola bisnis unit sesuai limit kewenangan, termasuk the stipulation/ change of credit structure. Credit structure
penetapan/perubahan struktur kredit. Struktur kredit is included but is not limited to credit limits, destination/
termasuk namun tidak terbatas pada limit kredit, tujuan/ financing object, type of credit, credit property, credit period,
obyek pembiayaan, jenis kredit, sifat kredit, jangka waktu grace period, portion of financing, credit requirements/
kredit, grace period, porsi pembiayaan, syarat kredit/ covenant, and credit collateral.
covenant, dan agunan kredit.
B. Penanganan restrukturisasi kredit didasarkan pada B. The handling of credit restructuring is based on an
penilaian kelayakan kredit dengan memperhatikan risiko assessment of credit worthiness by concerning about the
dan pendapatan kredit yang akan diterima melalui upaya risks and credit revenues that will be received through
penyelamatan tersebut. Upaya ini dimaksudkan untuk: these rescue efforts. This effort is intended to:
1. Meminimalkan kemungkinan timbulnya kerugian bagi 1. Minimizing the possibility of loss for the Bank.
Bank.
2. Menyelamatkan kembali kredit yang ada agar menjadi 2. Saving back the existing credit to be normal, and
lancar kembali, serta
3. Memperbaiki kualitas usaha nasabah. 3. Improving the quality of the customer’s business.
C. Momentum restrukturisasi kredit hendaknya digunakan C. The momentum of credit restructuring should be used by
oleh Bank untuk memperkuat posisi tawar (bargaining the Bank to strengthen the Bank’s bargaining position,
position) Bank, diantaranya melalui: including by:
1. Meninjau kembali (Review ) ketentuan dan syarat- 1. Reviewing the terms and conditions of credit.
syarat kredit.
2. Review kondisi agunan, diantaranya: 2. Reviewing of collateral conditions, including:
a. Menyempurnakan pengikatan agunan. a. Improving bond collateral.
b. Meningkatkan nilai pengikatan agunan, atau b. Increasing the value of bond collateral or
c. Menambah agunan kebendaan atau non c. Adding material or non-material collateral.
kebendaan.
PELAKSANAAN TUGAS KOMITE KREDIT IMPLEMENTATION OF LOAN COMMITTEE’S DUTIES
Dalam pelaksanaan tugasnya selama tahun 2025, Komite In carrying out its duties during 2025, the Credit Committee
Kredit telah mengadakan rapat dan menghasilkan keputusan had held meetings and issued 48 (forty-eight) credit decisions,
kredit sebanyak 48 (empat puluh delapan) keputusan kredit which fell under the authority of the Board of Directors.
yang merupakan wewenang Direksi.
Asset and Liability Management Committee (ALCO) Asset and Liability Management Committee (ALCO)
Asset and Liability Management Committee (ALCO) bertugas The Asset and Liability Management Committee (ALCO) was
membantu Direksi menciptakan tingkat profitabilitas yang tasked with assisting the Board of Directors in creating an
optimal serta risiko likuiditas dan risiko suku bunga yang optimal level of profitability and controlled liquidity risk and
terkendali, melalui penetapan kebijakan dan strategi aset dan interest rate risk, through the establishment of policies and
660 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
liabilitas Bank sesuai SK Direksi No. KEP.DIR/162/VI/2022 strategies for the Bank’s assets and liabilities in accordance
tanggal 30 Juni 2022 perihal Asset Liability Committee (ALCO). with the Decree of the Board of Directors No. KEP.DIR/162/
VI/2022 dated June 30, 2022 regarding the Asset Liability
Committee (ALCO).
STRUKTUR DAN KEANGGOTAAN ALCO STRUCTURE AND MEMBERSHIP OF ALCO
Struktur dan keanggotaan ALCO berdasarkan SK Direksi No. The structure and membership of ALCO is based on the Decree
KEP.DIR/162/VI/2022 tanggal 30 Juni 2022 perihal Asset of the Board of Directors No. KEP.DIR/162/VI/2022 dated June
Liability Committee (ALCO) adalah sebagai berikut 30, 2022 are as follows
Ketua
Direktur Utama President Director
Chairman
Sekretaris
Kepala Divisi Risk Management Head of Risk Management Division
Secretary
Sekretaris Pengganti
(Alternate) I Kepala Divisi Treasury Head of Treasury Division
Alternate Secretary I
Sekretaris Pengganti
(Alternate) II
Kepala Divisi SPM & Accounting Head of SPM & Accounting Division
Alternate Secretary II
Anggota tetap yang memiliki 1. Direktur Utama 1. President Director
hak suara (Permanent voting 2. Direktur IT & Network 2. IT & Network Director
members) 3. Direktur Finance, Risk & Operations 3. Finance, Risk & Operations Director
Permanent - Voting Members 4. Direktur Business 4. Business Director
1. Director of Compliance & Control
1. Direktur Compliance & Control
2. Head of Funding & Investment Product
2. Kepala Divisi Funding & Investment Product
Division
Anggota tetap yang tidak 3. Kepala Divisi Treasury
3. Head of Treasury Division
4. Kepala Divisi SPM & Accounting
memiliki hak suara (Permanent 4. Head of SPM & Accounting Division
5. Kepala Divisi Risk Management
Non-voting Members) 6. Kepala Divisi Retail & Digital Banking
5. Head of Risk Management Division
Permanent Non - Voting 7. Kepala Divisi Pension Business
6. Head of Retail & Digital Banking Division
Members 7. Head of Pension Business Division
8. Kepala Divisi Micro & Retail Business
8. Head of Micro & Retail Business Division
9. Kepala Divisi Distribution & Portfolio
9. Head of Distribution & Portfolio Management
Management
Division
Anggota Pemberi Kontribusi
Tanpa hak Suara (Contributing
Kepala Divisi Lainnya yang diundang sesuai
Non Permanent Non - Voting Other Division Heads invited according to the
dengan permasalah yang dibahas dan kebutuhan
Members)*) Bank.
issues discussed and the Bank’s needs.
Contributing Non Permanent
Non - Voting Members)*
URAIAN TUGAS DAN TANGGUNG JAWAB ALCO DESCRIPTION OF ALCO’S DUTIES AND RESPONSIBILITY
Adapun tugas dan tanggung jawab Asset and Liability The duties and responsibilities of the Asset and Liability
Committee (ALCO) yaitu: Committee (ALCO) are:
1. Menetapkan, mengembangkan dan mengkaji ulang strategi 1. Establishing, developing and reviewing the strategy for
pengelolaan assets and liabilities. managing assets and liabilities.
2. Mengevaluasi posisi assets and liabilities Bank sesuai 2. Evaluating the position of the assets and liabilities of the
dengan pengelolaan risiko likuiditas dan suku bunga. Bank in accordance with the management of liquidity risk
and interest rates.
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Corporate Governance
Corporate Governance
3. Mengevaluasi posisi Bank dan strategi Assets And 3. Evaluating the position of the Bank and the strategy
Liabilities Management (ALM) guna memastikan hasil of Assets and Liabilities Management (ALM) to ensure
risk taking position Bank telah konsisten dengan tujuan that the results of the Bank’s risk taking position were
pengelolaan risiko suku bunga dan likuiditas. consistent with the objectives of managing interest-like risk
and liquidity.
4. Melakukan evaluasi/kajian ulang pricing aktiva dan pasiva 4. Evaluating/ reviewing the pricing of assets and liabilities
untuk memastikan pricing tersebut dapat mengoptimalkan to ensure that pricing could optimize investment returns,
hasil penanaman dana, meminimalkan biaya dana dan minimize cost of funds and maintain the Bank’s balance
memelihara struktur neraca Bank sesuai dengan strategi sheet structure in accordance with the Bank’s ALM strategy.
ALM Bank.
5. Membahas dan menetapkan batasan liquidity management, 5. Discussing and determining the limits of liquidity
gap management dan pricing management. management, gap management and pricing management.
6. Menetapkan metodologi fund transfer pricing. 6. Establishing a fund transfer pricing methodology.
7. Melakukan evaluasi kondisi pasar dan pengaruhnya 7. Evaluating market conditions and their effects on the
terhadap kondisi likuiditas Bank dan permodalan. condition of the Bank’s liquidity and capital.
8. Melakukan evaluasi komposisi pendanaan dan menyetujui 8. Evaluating the composition of funding and approve any
setiap perubahan dalam strategi dan alternatif pendanaan changes in strategy and alternative funding including new
termasuk institusi/struktur pendanaan baru. funding institutions/structures.
9. Melakukan Review tentang strategis likuiditas, suku bunga 9. Conducting a review on the strategic liquidity, interest rate
dan permodalan yang diajukan dalam Komite dan sekaligus and capital proposed in the Committee and simultaneously
monitoring implementasinya. monitoring its implementation.
PROFIL ANGGOTA ALCO ALCO MEMBER PROFILE
Nama Keterangan
Jabatan Position Profil Profil
Name Information
Panji Irawan Ketua / Anggota tetap Chairman / Permanent Direktur Utama Profil dapat dilihat pada Profiles can be seen in
yang memiliki hak suara members with voting President Director bagian Profil Direksi the Board of Directors
rights dalam Laporan Tahunan Profile section in this
ini. Annual Report
Roni Girsang Sekretaris / Anggota Secretary / Permanent Kepala Divisi Risk Profil dapat dilihat pada Profiles can be seen in
tetap yang tidak members with voting Management bagian Profil Pejabat the Board of Directors
memiliki hak suara rights Head of Risk Eksekutif dalam Laporan Profile section in this
Management Tahunan ini. Annual Report
Division
Lalla Nurlaty Sekretaris Pengganti Alternate Secretary I / Kepala Divisi Profil dapat dilihat pada Profiles can be seen in
Suri (Alternate) I / Anggota Permanent members Treasury bagian Profil Pejabat the Board of Directors
tetap yang tidak have no voting rights Head of Treasury Eksekutif dalam Laporan Profile section in this
memiliki hak suara Division Tahunan ini. Annual Report
Agus Syaiful Sekretaris Pengganti Alternate Secretary II/ Kepala Divisi SPM & Profil dapat dilihat pada Profiles can be seen in
Anwar (Alternate) II / Anggota Permanent members Accounting bagian Profil Pejabat the Board of Directors
tetap yang tidak have no voting rights Head of SPM & Eksekutif dalam Laporan Profile section in this
memiliki hak suara Accounting Division Tahunan ini. Annual Report
Yuli Christiani Anggota tetap yang Permanent members Kepala Divisi Profil dapat dilihat pada Profiles can be seen in
Clara tidak memiliki hak suara have no voting rights Funding & bagian Profil Pejabat the Board of Directors
Investment Product Eksekutif dalam Laporan Profile section in this
Head of Funding & Tahunan ini. Annual Report
Investment Product
Division
Susi Melinda Anggota tetap yang Permanent members Kepala Divisi Profil dapat dilihat pada Profiles can be seen in
Panggabean tidak memiliki hak suara have no voting rights Funding & bagian Profil Pejabat the Board of Directors
Investment Product Eksekutif dalam Laporan Profile section in this
Head of Funding & Tahunan ini. Annual Report
Investment Product
Division
662 Laporan Tahunan 2025
Page 663
PT Bank Mandiri Taspen
Nama Keterangan
Jabatan Position Profil Profil
Name Information
Sisi Rahmina Anggota tetap yang Permanent members Kepala Divisi Profil dapat dilihat pada Profiles can be seen in
tidak memiliki hak suara have no voting rights Compliance bagian Profil Pejabat the Board of Directors
Head of Compliance Eksekutif dalam Laporan Profile section in this
Division Tahunan ini. Annual Report
Pangrukti Anggota tetap yang Permanent members Kepala Divisi Digital Profil dapat dilihat pada Profiles can be seen in
Kisbandini tidak memiliki hak suara have no voting rights Banking Product bagian Profil Pejabat the Board of Directors
(dh. Divisi Retail & Eksekutif dalam Laporan Profile section in this
Digital Banking) Tahunan ini. Annual Report
Head of Digital
Banking Product
Division (formerly
Retail & Digital
Banking Division)
Mochammad Anggota tetap yang Permanent members Kepala Divisi Profil dapat dilihat pada Profiles can be seen in
Azis Yusup tidak memiliki hak suara have no voting rights Business Pension bagian Profil Pejabat the Board of Directors
Head of Business Eksekutif dalam Laporan Profile section in this
Pension Division Tahunan ini. Annual Report
Mohamad Anggota tetap yang Permanent members Kepala Divisi Profil dapat dilihat pada Profiles can be seen in
Razif tidak memiliki hak suara have no voting rights Consumer Business bagian Profil Pejabat the Board of Directors
& Recovery (dh. Eksekutif dalam Laporan Profile section in this
Divisi Micro & Retail Tahunan ini. Annual Report
Business)
Head of Consumer
Business &
Recovery Division
(formerly Micro &
Retail Business
Division)
Erlinda Rusda Anggota tetap yang Permanent members Kepala Divisi Profil dapat dilihat pada Profiles can be seen in
tidak memiliki hak suara have no voting rights Distribution bagian Profil Pejabat the Board of Directors
& Portfolio Eksekutif dalam Laporan Profile section in this
Management Tahunan ini. Annual Report
Head of Distribution
and Portfolio
Management
Division
INDEPENDENSI ALCO ALCO INDEPENDENCE
Seluruh anggota Komite tidak memiliki afiliasi dengan Direktur All members of the Committee are not affiliated with other
lainnya, Komisaris maupun Pemegang Saham Pengendali, Directors, Commissioners or Controlling Shareholders, are not
bukan merupakan pemegang saham Perusahaan yang dapat shareholders of the Company which can affect their ability to
mempengaruhi kemampuannya untuk bertindak independen, act independently, Commissioners, Directors or employees of
Komisaris, Direktur maupun karyawan dari perusahaan yang companies that have affiliation or business with the Bank.
memiliki afiliasi maupun bisnis dengan Bank.
RAPAT DAN PELAKSANAAN TUGAS ALCO ALCO MEETINGS AND TASKS IMPLEMENTATION
ALCO mengadakan rapat secara berkala minimal 4 (empat) kali The ALCO holds regular meetings at least 4 (four) times in 1
dalam 1 (satu) tahun, atau setiap waktu bilamana dipandang (one) year, or at any time if deemed necessary at the request
perlu atas permintaan seorang atau lebih anggota Komite, atau of one or more members of the Committee, or the request of
atas permintaan Direksi, atau atas usulan tertulis dari bidang the Board of Directors, or upon written proposals from related
terkait yang menyampaikan hal-hal yang akan dibahas dan fields that convey matters which will be discussed and decided
diputuskan melalui koordinasi dengan Sekretaris Komite. in coordination with the Committee Secretary.
Selama tahun 2025 beberapa agenda penting yang dilakukan During 2025 several important agendas carried out through
melalui rapat antara lain: meetings including:
2025 Annual Report 663
Page 664
Corporate Governance
Corporate Governance
Tanggal Rapat Peserta
No Agenda Rapat Meeting Agenda
Meeting Date Participant
1 21 Januari 2025 Update Proyeksi Likuiditas Bank Update on the Bank’s Liquidity 1. Elmamber P. Sinaga
January 21, 2025 Projection. 2. Putu Apriyanto
3. Maswar Purnama
4. Widi Nugroho
5. Resi Lora
6. Roni Girsang
7. Aldien Haekalani
8. Agus Syaiful Anwar
9. Erlinda Rusda
10. Yuli Christiani Clara
11. Oktris Novali Gusti
2 7 Maret 2025 Usulan Suku Bunga Dasar Kredit Proposal for the Base Lending Rate 1. Elmamber P. Sinaga
March 7, 2025 (SBDK) Maret 2025 (Suku Bunga Dasar Kredit/SBDK) for 2. Putu Apriyanto
March 2025. 3. Maswar Purnama
4. Widi Nugroho
5. Resi Lora
3 15 Mei 2025 1. Usulan Optimalisasi Likuiditas 1. Proposal for Liquidity 1. Elmamber P. Sinaga
May 15, 2025 2. Usulan Review Limit Aktivitas Optimization 2. Putu Apriyanto
Trading 2. Proposal for Review of Trading 3. Maswar Purnama
Activity Limits 4. Widi Nugroho
5. Resi Lora
6. Roni Girsang
7. Aldien Haekalani
8. Agus Syaiful Anwar
9. Oktris Novali Gusti
4 25 Juni 2025 1. Usulan Final Structure Obligasi 1. Proposal for the Final Structure of 1. Elmamber P. Sinaga
June 25, 2025 2. Usulan Bilateral Loan Bonds 2. Putu Apriyanto
2. Proposal for Bilateral Loan 3. Maswar Purnana
4. Widi Nugroho
5. Roni Girsang
6. Aldien Haekalani
7. Agus Syaiful Anwar
8. Oktris Novali Gusti
5 26 Juni 2025 Usulan Suku Bunga Dasar Kredir Proposal for the Base Lending Rate 1. Elmamber P, Sinaga
June 26, 2025 (SBDK) Periode Juni 2025 (Suku Bunga Dasar Kredit/SBDK) for 3. Putu Apriyanto
the June 2025 period. 3. Maswar Purnama
3. Widi Nugroho
3. Resi Lora
6 16 Juli 2025 Usulan Penambahan Ketentuan Proposal for the Addition of 1. Maswar Purnama
July 16, 2025 Pemberian Suku Bunga Kredit Provisions on Interest Rate Setting 2. Putu Apriyanto
Segmen Kredit Pensiun dan KSM for Pension Loan Segment and 3. Widi Nugroho
Dapen dengan Jenis Pengajuan Top Dapen KSM Credit with Top-Up 4. Resi Lora
Up Application Type.
7 22 Juli 2025 1. Usulan Penambahan Plafond 1. Proposal for the Increase of 1. Maswar Purnama
July 22, 2025 Surat Berharga & Penyesuaian Securities Limit and Adjustment of 2. Widi Nugroho
Roadmap EVE the EVE Roadmap 3. Putu Apriyanto
2. Usulan Pelunasan dan 2. Proposal for Early Repayment and 4. Resi Lora
Penambahan Plafond Bilateral Increase of Bilateral Loan Limit 5. Roni Girsang
Loan 3. Proposal for Restructured Loan 6. Aldien Haekalani
3. Usulan Suku Bunga Kredit Interest Rate 7. Agus Syaiful Anwar
Restrukturisasi 8. Erlinda Rusda
9. Josia Conscious Parangin Angin
10. Adang Wahyudin
11. I Gusti Putu Wira Kusuma
12. Oktris Novali Gusti
8 25 Agustus 2025 Evaluasi Penyesuaian Limit Evaluation of the Adjustment 1. Maswar Purnama
August 25, 2025 Komposisi Surat Berharga Banking of the Banking Book Securities 2. Widi Nugroho
Book dan Penyesuaian Ketentuan Composition Limit and the 3. Putu Apriyanto
Optimalisasi Likuiditas Adjustment of Liquidity Optimization 4. Resi Lora
Provisions.
9 30 September Usulan Suku Bunga Dasar Kredit Proposal for the Base Lending Rate 1. Maswar Purnama
2025 (SBDK) Periode September 2025 for the September 2025 period. 2. Widi Nugroho
30 September 3. Putu Apriyanto
2025 4. Resi Lora
664 Laporan Tahunan 2025
Page 665
PT Bank Mandiri Taspen
Tanggal Rapat Peserta
No Agenda Rapat Meeting Agenda
Meeting Date Participant
10 2 Oktober 2025 1. Usulan Bilateral Loan 1. Proposal for Bilateral Loan 1. Maswar Purnama
October 2, 2025 2. Usulan Penambahan Limit 2. Proposal for the Increase of 2. Putu Apriyanto
Aktivitas Trading & Plafon Surat Trading Activity Limits and 3. Widi Nugroho
Berharga Banking Book Banking Book Securities Ceiling 4. Resi Lora
5. Roni Girsang
6. Lalla Nurlaty Suri
7. Agus Syaiful Anwar
8. Oktris Novali Gusti
11 18 November 2025 1. Update Proyeksi Likuiditas 1. Update on the Year-End 2025 1. Maswar Purnama
November 18, Akhir Tahun 2025 dan Usulan Liquidity Projection and Proposal 2. Putu Apriyanto
2025 Pengelolaan Likuiditas for Liquidity Management 3. Widi Nugroho
2. Usulan Rencana Penerbitan 2. Proposal for the 2025 Bond 4. Resi Lora
Obligasi Tahun 2025 Issuance Plan 5. Roni Girsang
6. Lalla Nurlaty Suri
7. Agus Syaiful Anwar
8. Oktris Novali Gusti
9. IGP Wira Kusuma
Komite Teknologi Informasi Information Technology Committee
Komite Teknologi Informasi bertugas untuk membantu Direksi The Information Technology Committee is tasked with assisting
dalam menjalankan kebijakan dan strategi yang terkait dengan the Board of Directors in implementing policies and strategies
aktivitas pengembangan Teknologi Informasi. Penyesuaian related to Information Technology development activities. The
keanggotaan Komite dan Tata tertib Komite terakhir diubah adjustment of Committee membership and Committee Rules of
dengan Surat Keputusan Direksi No. KEP.DIR/160/V/2022 Conduct was last amended by Decree of the Board of Directors
tertanggal 31 Mei 2022 tentang Komite Teknologi Informasi No. KEP.DIR/160/V/2022 dated May 31, 2022 concerning the
(Komite TI) PT Bank Mandiri Taspen. Information Technology Committee (IT Committee).
STRUKTUR DAN KEANGGOTAAN KOMITE TEKNOLOGI STRUCTURE AND MEMBERSHIPS OF INFORMATION
INFORMASI TECHNOLOGY COMMITTEE
Ketua Direktur yang membawahkan fungsi Teknologi Director in charge of Information Technology
Chairman Informasi function
Sekretaris 1
Kepala Divisi IT Planning & Development Head of IT Planning & Development Division
Secretary 1
1. Kepala Divisi IT Operations 1. Head of IT Operations Division
Sekretaris 2
2. Kepala Divisi Chief Information Security Officer 2. Head of Chief Information Security Officer (CISO)
Secretary 2 (CISO) Division
Anggota yang Memiliki Hak Suara (Voting Members)
Voting Members
Anggota Tetap yang Memiliki 1. Direktur yang membawahkan fungsi Teknologi 1. Director in charge of Information Technology
Hak Suara (Permanent Voting Informasi function
Members) 2. Direktur yang membawahkan fungsi Finance, 2. Director in charge of Finance, Risk & Operations
Permanent Voting Members Risk & Operations function
3. Direktur yang membawahkan fungsi Business 3. Director in charge of Business function
Anggota Tidak Tetap yang
Memiliki Hak Suara (Non -
Permanent Voting Members) Direktur Utama President director
Non-Permanent Members with
Voting Rights
2025 Annual Report 665
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Corporate Governance
Corporate Governance
Anggota Tetap yang Tidak Memiliki Hak Suara (Contributing Non - Voting Members):
Contributing Non - Voting Members:
Anggota Tetap Yang Tidak
Memiliki Hak Suara (Permanent 1. Direktur yang membawahkan fungsi Kepatuhan;
1. Director in charge of Compliance function; and/or
Non-Voting Members) dan/atau
2. Division Head/Department Head Compliance*)
Permanent Non-Voting 2. Kepala Divisi/Department Head Compliance*)
Members
Anggota Pemberi Kontribusi Yang Tidak Memiliki Suara (Contributing Non-Voting Members):
Contributing Non-Voting Members:
Anggota Tetap (Contributing 1. Divisi IT Planning & Development; 1. IT Planning & Development Division;
2. Divisi IT Operations; 2. IT Operations Division;
Permanent Non-Voting
3. Divisi CISO; 3. CISO Division;
Members)
4. Divisi SPM & Accounting; 4. SPM & Accounting Division;
Contributing 5. Divisi Procurement & Asset Management; 5. Procurement & Asset Management Division;
Permanent Non-Voting 6. Divisi Risk Management; dan 6. Risk Management Division; and
Members 7. Unit Project Management Office. 7. Project Management Office Unit.
Anggota Tidak Tetap
(Contributing Non Permanent Divisi lainnya yang diundang terkait dengan isu/ Other divisions invited are related to issues/
Non-Voting Members) kendala/pengusul inisiatif yang menjadi agenda obstacles/initiative proposers that are on the
Contributing Non Permanent Komite. Committee’s agenda.
Non-Voting Members
*) Dalam pelaksanaan rapat Komite TI, Direktur Yang membawahkan Fungsi Compliance dapat mendelegasikan kepada Kepala Divisi Compliance atau Department Head Compliance
sebagai Satuan Kerja Kepatuhan (SKK). / In implementing IT Committee meetings, the Director in charge of the Compliance Function can delegate to the Head of the Compliance
Division or the Compliance Department Head as the Compliance Work Unit (SKK).
URAIAN TUGAS DAN TANGGUNG JAWAB KOMITE DESCRIPTION OF DUTIES AND RESPONSIBILITIES OF THE
TEKNOLOGI INFORMASI INFORMATION TECHNOLOGY COMMITTEE
Tugas dan Tanggung Jawab Komite Teknologi Informasi antara The Duties and Responsibilities of the Information Technology
lain: Committee include:
1. Menyusun Rencana Strategis TI (RSTI) atau IT Strategic 1. Develop an Information Technology (IT) Strategic Plan
Plan dan memastikan bahwa ITSP tersebut konsisten dan (Master Plan) and ensure that the IT Strategic Plan is
mendukung strategi bisnis Perseroan secara bankwide consistent and supports the Bank’s business strategy on
untuk selanjutnya diajukan kepada Rapat Direksi guna a bank-wide basis for further submission to the Board of
memperoleh persetujuan. Directors Meeting for approval.
2. Menyusun dan memastikan prioritas TI proyek sesuai 2. Develop and ensure IT project priorities are in accordance
dengan IT Strategic Plan dengan penekanan pada efisiensi with the IT Strategic Plan with an emphasis on efficiency
dan efektivitas. and effectiveness.
3. Memastikan kebijakan, standar, dan prosedur TI. 3. Ensure IT policies, standards, and procedures.
4. Memastikan bahwa proyek TI dilaksanakan sesuai dengan 4. Ensure that IT projects are implemented in accordance with
Project Charter yang ditetapkan. the established Project Charter.
5. Menyusun dan memastikan bahwa mekanisme pemenuhan 5. Develop and ensure that the IT infrastructure compliance
infrastruktur TI sudah tersedia dan pelaksanaannya sesuai mechanism is in place and its implementation is in
ketentuan yang berlaku. accordance with applicable regulations.
6. Mengevaluasi proyek-proyek TI mengambil tindakan 6. Evaluate IT projects take corrective action in the event that
korektif dalam hal hasil evaluasi proyek mengindikasi the project evaluation results indicate corrective action is
diperlukan tindakan korektif. required.
666 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
PROFIL ANGGOTA KOMITE TEKNOLOGI INFORMASI PROFILE OF MEMBERS OF THE INFORMATION
TECHNOLOGY COMMITTEE
Nama Keterangan
Jabatan Position Profil Profil
Name Description
Henrisa Yunan Ketua Chairman Direktur IT & Digital Profil dapat dilihat pada Profiles can be seen in
Lubis** Director of IT & Digital bagian Profil Direksi the Board of Directors
dalam Laporan Tahunan Profile section in this
ini. Annual Report.
Hendi Hadianto Sekretaris 1/ Secretary 1/non- Kepala Divisi IT Planning & Profil dapat dilihat pada Profiles can be seen in
anggota pemberi voting contributing Development bagian Profil Pejabat the Executive Officers
kontribusi yang member Head of IT Planning & Eksekutif dalam Laporan Profile section in this
tidak memiliki hak Development Division Tahunan ini. Annual Report.
suara
Purnama Sulfa Sekretaris 2/ Secretary 2/non- Kepala Divisi Chief Profil dapat dilihat pada Profiles can be seen in
Syukur anggota pemberi voting contributing Information Security Officer bagian Profil Pejabat the Executive Officers
kontribusi yang member Division Head, Chief Eksekutif dalam Laporan Profile section in this
tidak memiliki hak Information Security Officer Tahunan ini. Annual Report.
suara
Rima Cahyani* Anggota tetap yang Permanent voting Direktur Keuangan & Risk Profil dapat dilihat pada Profiles can be seen in
memiliki hak suara member Director of Finance & Risk bagian Profil Direksi the Board of Directors
dalam Laporan Tahunan Profile section in this
ini. Annual Report.
Mahrauza Anggota tetap yang Permanent voting Direktur Business Profil dapat dilihat pada Profiles can be seen in
Purnaditya** memiliki hak suara member Director of Business bagian Profil Direksi the Board of Directors
dalam Laporan Tahunan Profile section in this
ini. Annual Report.
Panji Irawan* Anggota tidak tetap Non-Permanent Direktur Utama Profil dapat dilihat pada Profiles can be seen in
yang memiliki hak voting member President Director bagian Profil Direksi the Board of Directors
suara dalam Laporan Tahunan Profile section in this
ini. Annual Report.
Rio Lanasier* Anggota tetap yang Permanent Non- Direktur Compliance & Profil dapat dilihat pada Profiles can be seen in
tidak memiliki hak Voting Members Human Resource bagian Profil Direksi the Board of Directors
suara Director of Compliance & dalam Laporan Tahunan Profile section in this
Human Resource ini. Annual Report.
Director of Compl
Sisi Rahmina Anggota tetap yang Permanent Non- Kepala Divisi Compliance Profil dapat dilihat pada Profiles can be seen in
tidak memiliki hak Voting Members Head of Compliance bagian Profil Direksi the Board of Directors
suara Division dalam Laporan Tahunan Profile section in this
ini. Annual Report.
Fajar M.S. Anggota pemberi Contributing Non- Kepala Divisi IT Operations Profil dapat dilihat pada Profiles can be seen in
Sukmono kontribusi yang Voting Members Head of IT Operations bagian Profil Pejabat the Executive Officers
tidak memiliki suara Division Eksekutif dalam Laporan Profile section in this
Tahunan ini. Annual Report.
Agus Syaiful Anggota pemberi Contributing Non- Kepala Divisi SPM & Profil dapat dilihat pada Profiles can be seen in
Anwar kontribusi yang Voting Members Accounting bagian Profil Pejabat the Executive Officers
tidak memiliki suara Head of SPM & Accounting Eksekutif dalam Laporan Profile section in this
Division Tahunan ini. Annual Report.
Sangkot Anggota pemberi Contributing Non- Kepala Procurement & Profil dapat dilihat pada Profiles can be seen in
Parangin Angin kontribusi yang Voting Members Asset Management bagian Profil Pejabat the Executive Officers
tidak memiliki hak Head of Procurement & Eksekutif dalam Laporan Profile section in this
suara Asset Management Tahunan ini. Annual Report.
Roni Girsang Anggota pemberi Contributing Non- Kepala Risk Management Profil dapat dilihat pada Profiles can be seen in
kontribusi yang Voting Members Head of Risk Management bagian Profil Pejabat the Executive Officers
tidak memiliki hak Eksekutif dalam Laporan Profile section in this
suara Tahunan ini. Annual Report.
2025 Annual Report 667
Page 668
Corporate Governance
Corporate Governance
Nama Keterangan
Jabatan Position Profil Profil
Name Description
Saptono Andi Anggota pemberi Contributing Non- Department Head Project Tempat, Tanggal Place and Date of Birth:
Setyawan kontribusi yang Voting Members Management Office Lahir: Banyumas, 07 Banyumas, September
tidak memiliki hak Department Head Project September 1971 7, 1971
suara Management Office Pendidikan: Education:
• S1 Ilmu Administrasi • Bachelor’s
Negara, FISIP, Degree in Public
Universitas Jenderal Administration,
Soedirman Faculty of Social
and Political
Pengalaman Kerja: Sciences (FISIP),
• Cluster Manager di Jenderal Soedirman
PT Bank Mandiri University
• Kepala Cabang Micro Work Experience:
PT Bank Mandiri • Cluster Manager, PT
• Micro Mandiri Bank Mandiri
Manager PT Bank • Head of Micro
Mandiri Branch, PT Bank
• Sales & Transaction Mandiri
Control PT Bank • Micro Mandiri
Mandiri Manager, PT Bank
• Verifikator PT Bank Mandiri
Mandiri • Sales & Transaction
• Internal Control & Control, PT Bank
Compliance PT Bank Mandiri
Mandiri • Verifier, PT Bank
• Clearing & Other Mandiri
Services PT Bank • Internal Control &
Mandiri Compliance, PT Bank
• GA PT Bank Mandiri Mandiri
• HR & GA PT Bank • Clearing & Other
Ekspor Impor Services, PT Bank
Indonesia Mandiri
• General Affairs (GA),
Dasar Pengangkatan: PT Bank Mandiri
Diangkat sebagai • Human Resources &
Department Head PMO General Affairs, PT
berdasarkan keputusan Bank Ekspor Impor
Direksi Nomor SKD. Indonesia
CHC/3522/2017 Appointment Basis:
Appointed as
Department Head of
PMO based on Board
of Directors Decree No.
SKD.CHC/3522/2017
*) Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan telah lulus Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa Keuangan /
Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and has passed the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
**) Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa
Keuangan / Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and is currently in the process of the Fit and Proper Test conducted by
Otoritas Jasa Keuangan.
INDEPENDENSI KOMITE TEKNOLOGI INFORMASI INDEPENDENCE OF INFORMATION TECHNOLOGY
COMMITTEE
Seluruh anggota Komite tidak memiliki afiliasi dengan Direktur All members of the Committee are not affiliated with other
lainnya, Komisaris maupun Pemegang Saham Pengendali, Directors, Commissioners or Controlling Shareholders, are not
bukan merupakan pemegang saham Perusahaan yang dapat shareholders of the Company which can affect their ability to
mempengaruhi kemampuannya untuk bertindak independen, act independently, Commissioners, Directors or employees of
Komisaris, Direktur maupun karyawan dari perusahaan yang companies that have affiliation or business with the Bank.
memiliki afiliasi maupun bisnis dengan Bank.
RAPAT DAN PELAKSANAAN TUGAS KOMITE TEKNOLOGI MEETINGS AND IMPLEMENTATION OF THE TASKS OF THE
INFORMASI INFORMATION TECHNOLOGY COMMITTEE
Komite Teknologi Informasi mengadakan rapat sekurang- The Information Technology Committee held meetings at least
kurangnya 2 (dua) kali dalam 1 (satu) tahun, atau setiap waktu 2 (two) times in 1 (one) year, or at any time if deemed necessary
bilamana dipandang perlu atas permintaan seorang atau at the request of one or more members of the Committee, or at
lebih anggota Komite, atau atas permintaan Direksi, atau atas the request of the Board of Directors, or on a written proposal
usulan tertulis dari bidang terkait yang menyampaikan hal-hal from the related field that conveyed the following: matters to
yang akan dibahas dan diputuskan melalui koordinasi dengan be discussed and decided in coordination with the Committee
Sekretaris Komite. Secretary.
668 Laporan Tahunan 2025
Page 669
PT Bank Mandiri Taspen
Selama tahun 2025 beberapa agenda penting yang dilakukan During 2025 several important agendas were carried out
melalui rapat antara lain: through meetings, including:
No Tanggal Rapat Agenda Rapat Peserta Participant
Meeting Date Meeting Agenda
1 25 Juni 2025 1. Update Inisiatif Project-CR Tahun 1. Direktur Utama 1. President Director
June 25, 2025 2025 2. Direktur Business 2. Director of Business
2. Revisi Rencana Pengembangan 3. Direktur IT & Digital 3. Director of IT & Digital
Teknologi Informasi (RPTI) Tahun 4. Direktur Finance, Risk & 4. Director of Finance, Risk &
2025 Operations Operations
3. Usulan / Rekomendasi Komite TI 5. Divisi IT Planning & 5. IT Planning & Development
1. Update on Project Credit Risk Development Division
(Project-CR) Initiatives for 2025 6. Divisi IT Operations 6. IT Operations Division
2. Revision of the 2025 Information 7. Divisi Digital Transformation 7. Digital Transformation Division
Technology Development Plan (RPTI) 8. Divisi Digital Banking Product 8. Digital Banking Product
3. Proposal/Recommendations of the IT 9. Divisi Risk Management Division
Committee 10. Divisi SPM & Accounting 9. Risk Management Division
11. Divisi Compliance 10. Accounting & Financial
12. Divisi Central Operation Reporting (SPM & Accounting)
13. Divisi Operational Excellence & Division
Customer Experience 11. Compliance Division
12. Central Operations Division
13. Operational Excellence &
Customer Experience Division
2 24 November 1. Update Inisiatif Project-CR Tahun 1. Direktur Business 1. Director of Business
2025 2025 2. Direktur IT & Digital 2. Director of IT & Digital
November 24, 2. Laporan Rencana Pengembangan 3. Direktur Finance, Risk & 3. Director of Finance, Risk &
2025 Teknologi Informasi (RPTI) Tahun Operations Operations
2026 4. Direktur Compliance & Control 4. Director of Compliance &
3. Usulan / Rekomendasi Komite TI 5. Divisi IT Planning & Control
1. Update on Project Credit Risk Development 5. IT Planning & Development
(Project-CR) Initiatives for 2025 6. Divisi Central Operation Division
2. Report on the 2026 Information 7. Divisi CISO 6. Central Operations Division
Technology Development Plan (RPTI) 8. Divisi Compliance 7. Chief Information Security
3. Proposal/Recommendations of the IT 9. Divisi Consumer Business & Officer (CISO) Division
Committee Recovery 8. Compliance Division
10. Divisi Corporate Secretary & 9. Consumer Business &
Legal Recovery Division
11. Divisi Credit Operation 10. Corporate Secretary & Legal
12. Divisi Digital Banking Product Division
13. Divisi Digital Transformation 11. Credit Operations Division
14. Divisi Distribution & Portfolio 12. Digital Banking Product
Management Division
15. Divisi Funding & Investment 13. Digital Transformation Division
Product 14. Distribution & Portfolio
16. Divisi Human Capital Management Division
17. Divisi IT Operations 15. Funding & Investment Product
18. Divisi Operational Excellence & Division
Customer Experience 16. Human Capital Division
19. Divisi Pension & Loyalty 17. IT Operations Division
Management 18. Operational Excellence &
20. Divisi Pension Business Customer Experience Division
21. Divisi Procurement & Asset 19. Pension & Loyalty
Management Management Division
22. Divisi Risk Business Control 20. Pension Business Division
23. Divisi Risk Mangement 21. Procurement & Asset
24. Divisi SPM & Accounting Management Division
25. Divisi Treasury 22. Risk Business Control Division
23. Risk Management Division
24. Accounting & Financial
Reporting (SPM & Accounting)
Division
25. Treasury Division
2025 Annual Report 669
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Corporate Governance
Corporate Governance
No Tanggal Rapat Agenda Rapat Peserta Participant
Meeting Date Meeting Agenda
3 25 November 1. Rencana Strategis Teknologi 1. Direktur Business 1. Director of Business
2025 Informasi (RSTI) Periode Tahun 2026 2. Direktur IT & Digital 2. Director of IT & Digital
November 25, – 2030 3. Direktur Finance, Risk & 3. Director of Finance, Risk &
2025 2. Usulan / Rekomendasi Komite TI Operations Operations
1. Information Technology Strategic Plan 4. Direktur Compliance & Control 4. Director of Compliance &
(ITSP) for the 2026–2030 period 5. Divisi IT Planning & Control
2. IT Committee Proposal/ Development 5. IT Planning & Development
Recommendations 6. Divisi IT Operations Division
7. Divisi CISO 6. IT Operations Division
8. Divisi Digital Banking Product 7. Chief Information Security
9. Divisi Digital Transformation Officer (CISO) Division
8. Digital Banking Product
Division
9. Digital Transformation Division
Komite Kebijakan Perkreditan (KKP) Credit Policy Committee (KKP)
Dalam rangka melaksanakan amanat POJK No.42/ In order to implement the mandate of Financial Services
POJK.03/2017 tentang Kewajiban Penyusunan dan Authority Regulation (POJK) No. 42/POJK.03/2017 concerning
Pelaksanaan Kebijakan Perkreditan atau Pembiayaan Bank Bagi the Obligation to Prepare and Implement Bank Lending or
Bank Umum, Bank membentuk Komite Kebijakan Perkreditan Financing Policies for Commercial Banks, the Bank established
melalui Surat Keputusan Direksi Nomor: KEP.DIR/157/V/2022 a Credit Policy Committee through Board of Directors Decree
tanggal 31 Mei 2022 tentang Pembentukan Komite Kebijakan No. KEP.DIR/157/V/2022 dated 31 May 2022 regarding the
Perkreditan (KKP) PT Bank Mandiri Taspen. Komite ini bertugas Establishment of the Credit Policy Committee (CPC) of PT Bank
untuk memberikan masukan kepada direksi dalam penyusunan Mandiri Taspen. This Committee was responsible for providing
Kebijakan Perkreditan Bank (KPB) serta Mengawasi agar KPB recommendations to the Board of Directors in the formulation
dapat diterapkan dan dilaksanakan secara konsekuen dan of the Bank’s Credit Policy (KPB), as well as overseeing its
konsisten. consistent and effective implementation.
STRUKTUR DAN KEANGGOTAAN KOMITE KEBIJAKAN STRUCTURE AND MEMBERSHIP CREDIT POLICY
PERKREDITAN COMMITTEE
Ketua
Direktur Utama Direktur Utama
Chairman
Wakil Ketua
Direktur Business Direktur Business
Vice Chairman
Sekretaris
Kepala Divisi Risk Management Kepala Divisi Risk Management
Secretary
Sekretaris Pengganti 1
Kepala Divisi Micro & Retail Business Kepala Divisi Micro & Retail Business
Alternate Secretary 1
Sekretaris Pengganti 2
Kepala Divisi Pension Business Kepala Divisi Pension Business
Alternate Secretary 2
Anggota yang Memiliki Hak Suara (Voting Members)
Voting Members
Anggota Tetap yang Memiliki
Hak Suara Seluruh Direktur kecuali Direktur Yang All Directors except the Director in Charge of
(Permanent Voting Members) Membawahkan Fungsi Kepatuhan Compliance Functions
Permanent Voting Members
670 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
1. Direktur Yang Membawahkan Fungsi Kepatu- 1. Director in Charge of Compliance Function
han 2. Head of Internal Audit Division
2. Kepala Divisi Internal Audit 3. Head of Micro & Retail Business Division
3. Kepala Divisi Micro & retail Business 4. Head of Distribution & Portfolio Management
Anggota Tidak Tetap yang 4. Kepala Divisi Distribution & Portfolio Manage- Division
Memiliki Hak Suara ment 5. Head of Pension Business Division
5. Kepala Divisi Pension Business 6. Head of Credit Recovery Division
(Non - Permanent Voting
6. Kepala Divisi Credit Recovery 7. Head of Credit Operations Division
Members) 7. Kepala Divisi Credit Operation 8. Head of Retail & Digital Banking Division
Non - Permanent Voting 8. Kepala Divisi Retail & Digital Banking 9. Head of Risk Management Division
Members 9. Kepala Divisi Risk Management 10. Head of Compliance Division
10. Kepala Divisi Compliance 11. Head of Risk Business Control (RBC) Division
11. Kepala Divisi RBC 12. Head of Corporate Secretary & Legal Division
12. Kepala Divisi Corporate Secretary & Legal 13. Head of Risk Approval Unit*
13. Kepala Unit Risk Approval*)
Anggota Tidak Tetap yang Kepala Divisi lainnya yang diundang sesuai dengan Other Division Heads invited according to the
Tidak Memiliki Hak Suara permasalahan yang dibahas dan kebutuhan Bank issues discussed and the Bank’s needs
(Permanent Non - Voting
Members)
Permanent Non - Voting
Members
*) pelaksanaan tugas sementara dilaksanakan oleh Kepala Divisi yang membawahkan Unit Risk Approval
*) The implementation of temporary duties is carried out by the Division Head who is in charge of the Risk Approval Unit
URAIAN TUGAS DAN TANGGUNG JAWAB KOMITE DESCRIPTION OF DUTIES AND RESPONSIBILITIES OF THE
KEBIJAKAN PERKREDITAN CREDIT POLICY COMMITTEE
Tugas dan Tanggung Jawab Komite Kebijakan Perkreditan Duties and Responsibilities of the Credit Policy Committee
antara lain: include:
1. Memberikan masukan kepada direksi dalam penyusunan 1. Providing input to the board of directors in the preparation
Kebijakan Perkreditan Bank (KPB), terutama yang berkaitan of Bank Credit Policies (KPB), especially those relating to
dengan perumusan prinsip kehati-hatian dalam perkreditan the formulation of the principle of prudence in credit which
yang paling sedikit harus meliputi kebijakan pokok dalam must at least include basic policies in credit or financing,
perkreditan atau pembiayaan, tata cara penilaian kualitas procedures for assessing the quality of Credit or Financing,
Kredit atau Pembiayaan, dan profesionalisme serta and the professionalism and integrity of credit officers or
integritas pejabat perkreditan atau pembiayaan. financing.
2. Mengawasi agar KPB dapat diterapkan dan dilaksanakan 2. Supervising that KPB can be implemented and implemented
secara konsekuen dan konsisten serta merumuskan consistently and formulating solutions in the event that
pemecahan dalam hal terdapat hambatan atau kendala there are obstacles or obstacles in the implementation of
dalam penerapan KPB. Selanjutnya KKP juga melakukan KPB. Furthermore, the KKP also conducted periodic reviews
kajian berkala terhadap KPB dan memberikan saran kepada of the KPB and provided advice to the board of directors in
direksi dalam hal diperlukan perubahan atau perbaikan the event that changes or improvements to the KPB were
KPB; dan required; and
3. Memantau dan mengevaluasi: 3. Monitoring and evaluating:
a. Perkembangan dan kualitas portofolio perkreditan atau a. Development and quality of the overall credit or
pembiayaan secara keseluruhan; financing portfolio;
b. Usulan rekanan perkreditan dan kinerja rekanan b. Proposed credit partners and overall credit partner
perkreditan secara keseluruhan; performance;
c. Usulan exception dalam produk kredit dan kewenangan c. Proposed exceptions in credit products and the
memutus exception; authority to decide on exceptions;
d. Usulan produk kredit atau turunan produk kredit, d. Proposed credit products or derivative credit products,
termasuk perubahan Risk Acceptance Criteria (RAC); including changes to the Risk Acceptance Criteria (RAC);
e. Kebenaran pelaksanaan kewenangan memutus Kredit e. The truth of the implementation of the authority to
atau Pembiayaan dan Restrukturisasi Kredit; decide on Credit or Financing and Credit Restructuring;
f. Kebenaran proses pemberian, perkembangan, dan f. The truth of the process of granting, development
kualitas Kredit atau Pembiayaan yang diberikan kepada and quality of Credit or Financing provided to parties
pihak terkait dengan Bank dan debitur besar tertentu; related to the Bank and certain large debtors;
g. Kebenaran pelaksanaan ketentuan BMPK; g. The truth of the implementation of the BMPK provisions;
2025 Annual Report 671
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Corporate Governance
Corporate Governance
h. Ketaatan terhadap ketentuan peraturan perundang- h. compliance with the provisions of laws and regulations
undangan dan peraturan lain dalam pelaksanaan and other regulations in the implementation of the
pemberian Kredit atau Pembiayaan; provision of Credit or Financing;
i. Penyelesaian Kredit atau Pembiayaan bermasalah i. settlement of non-performing Credit or Financing as
sesuai dengan yang ditetapkan dalam KPB; dan stipulated in the KPB; and
j. Upaya Bank dalam memenuhi kecukupan jumlah j. the Bank’s efforts to meet the adequacy of the
penyisihan penghapusan Kredit atau Pembiayaan. allowance for credit or financing losses.
PROFIL ANGGOTA KOMITE KEBIJAKAN PERKREDITAN PROFILE OF MEMBERS OF THE CREDIT POLICY
COMMITTEE
Nama Keterangan
Jabatan Position Profil Profil
Name Information
Panji Irawan* Ketua/anggota Chairman/ Direktur Utama Profil dapat dilihat pada Profiles can be seen in the
tetap yang memiliki permanent member President Director bagian Profil Direksi dalam Board of Directors Profile
hak suara with voting rights Laporan Tahunan ini. section in this Annual
Report.
Mahrauza Wakil Ketua/ Deputy Chairman/ Direktur Bisnis Profil dapat dilihat pada Profiles can be seen in the
Purnaditya** anggota tetap yang permanent member Director of bagian Profil Direksi dalam Board of Directors Profile
memiliki hak suara with voting rights Business Laporan Tahunan ini. section in this Annual
Report.
Roni Girsang Sekretaris/anggota Secretary/ Kepala Divisi Risk Profil dapat dilihat pada Profiles can be seen in the
tetap yang tidak permanent member Management bagian Profil Pejabat Executive Officers Profile
memiliki hak suara without voting Head of Risk Eksekutif dalam Laporan section in this Annual
rights Management Tahunan ini. Report.
Division
Mohamad Razif Sekretaris Alternate Secretary Kepala Divisi Profil dapat dilihat pada Profiles can be seen in the
Pengganti 1/ 1/ permanent Consumer Business bagian Profil Pejabat Executive Officers Profile
anggota tetap yang member without & Recovery (dh. Eksekutif dalam Laporan section in this Annual
tidak memiliki hak voting rights Divisi Micro & Retail Tahunan ini. Report.
suara Business)
Head of Consumer
Business &
Recovery Division
(formerly Micro &
Retail Business
Division
Mochammad Sekretaris Alternate Secretary Kepala Divisi Profil dapat dilihat pada Profiles can be seen in the
Azis Yusup Pengganti 2/ 2/ permanent Pension Business bagian Profil Pejabat Executive Officers Profile
anggota tetap yang member without Head of Pension Eksekutif dalam Laporan section in this Annual
tidak memiliki hak voting rights Business Division Tahunan ini. Report.
suara
Rima Cahyani* Anggota tetap yang Permanent member Direktur Keuangan Profil dapat dilihat pada Profiles can be seen in the
memiliki hak suara with voting rights & Risk bagian Profil Direksi dalam Board of Directors Profile
Director of Finance Laporan Tahunan ini. section in this Annual
& Risk Report.
Henrisa Yunan Anggota tetap yang Permanent member Direktur IT & Digital Profil dapat dilihat pada Profiles can be seen in the
Lubis** memiliki hak suara with voting rights Director of IT & bagian Profil Direksi dalam Board of Directors Profile
Digital Laporan Tahunan ini. section in this Annual
Report.
Rudi As Anggota tetap yang Permanent member Wakil Direktur Profil dapat dilihat pada Profiles can be seen in the
Aturridha** memiliki hak suara with voting rights Utama bagian Profil Direksi dalam Board of Directors Profile
Vice President Laporan Tahunan ini. section in this Annual
Director Report.
Rizky Olyvia Anggota tetap yang Permanent member Direktur Funding Profil dapat dilihat pada Profiles can be seen in the
Nasution** memiliki hak suara with voting rights (Retail & Network) bagian Profil Direksi dalam Board of Directors Profile
Director of Funding Laporan Tahunan ini. section in this Annual
(Retail & Network) Report.
Noer Anggota tetap yang Permanent member Direktur Profil dapat dilihat pada Profiles can be seen in the
Fajrieansyah** memiliki hak suara with voting rights Transformasi & bagian Profil Direksi dalam Board of Directors Profile
Pengembangan Laporan Tahunan ini. section in this Annual
Usaha Report.
Business
Transformation and
Development
672 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Nama Keterangan
Jabatan Position Profil Profil
Name Information
Rio Lanasier* Anggota tetap yang permanent member Direktur Profil dapat dilihat pada Profiles can be seen in the
tidak memiliki hak without voting Compliance & bagian Profil Direksi dalam Board of Directors Profile
suara rights Human Resource Laporan Tahunan ini. section in this Annual
Director of Report.
Compliance &
Human Resource
M. Jacobie Anggota tetap yang permanent member Kepala Divisi Profil dapat dilihat pada Profiles can be seen in the
Henry tidak memiliki hak without voting Internal Audit bagian Profil Pejabat Executive Officers Profile
Widojono suara rights Head of Internal Eksekutif dalam Laporan section in this Annual
Audit Division Tahunan ini. Report.
Erlinda Rusda Anggota tetap yang permanent member Kepala Divisi Profil dapat dilihat pada Profiles can be seen in the
tidak memiliki hak without voting Distribution bagian Profil Pejabat Executive Officers Profile
suara rights & Portfolio Eksekutif dalam Laporan section in this Annual
Management Tahunan ini. Report.
Head of
Distribution
and Portfolio
Management
Division
Sang Ketut Anggota tetap yang permanent member Kepala Divisi Credit Profil dapat dilihat pada Profiles can be seen in the
Miasa tidak memiliki hak without voting Operation bagian Profil Pejabat Executive Officers Profile
suara rights Head of Credit Eksekutif dalam Laporan section in this Annual
Operation Division Tahunan ini. Report.
Pangrukti Anggota tetap yang permanent member Kepala Divisi Digital Profil dapat dilihat pada Profiles can be seen in the
Kisbandini tidak memiliki hak without voting Banking Product bagian Profil Pejabat Executive Officers Profile
suara rights (dh. Divisi Retail & Eksekutif dalam Laporan section in this Annual
Digital Banking) Tahunan ini. Report.
Head of Digital
Banking Product
Division (dh. Retail
& Digital Banking
Division)
Sisi Rahmina Anggota tetap yang permanent member Kepala Divisi Profil dapat dilihat pada Profiles can be seen in the
tidak memiliki hak without voting Compliance bagian Profil Pejabat Executive Officers Profile
suara rights Head of Eksekutif dalam Laporan section in this Annual
Compliance Tahunan ini. Report.
Division
Aditya Anggota tetap yang permanent member Kepala Divisi Risk Profil dapat dilihat pada Profiles can be seen in the
Subiyanto tidak memiliki hak without voting Business Control bagian Profil Pejabat Executive Officers Profile
suara rights Head of Risk Eksekutif dalam Laporan section in this Annual
Business Control Tahunan ini. Report.
Division
*) Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan telah lulus Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa Keuangan /
Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and has passed the Fit and Proper Test conducted by Otoritas Jasa Keuangan.
**) Telah diangkat berdasarkan keputusan sirkuler Pemegang Saham tanggal 04 Desember 2025 dan masih dalam proses Penilaian Kemampuan & Kepatutan oleh Otoritas Jasa
Keuangan / Appointed based on the Circular Resolution of the Shareholders dated December 4, 2025 and is currently in the process of the Fit and Proper Test conducted by
Otoritas Jasa Keuangan.
INDEPENDENSI KOMITE KEBIJAKAN PERKREDITAN INDEPENDENCE OF THE CREDIT POLICY COMMITTEE
Seluruh anggota Komite tidak memiliki afiliasi dengan Direktur All members of the Committee are not affiliated with other
lainnya, Komisaris maupun Pemegang Saham Pengendali, Directors, Commissioners or Controlling Shareholders, are not
bukan merupakan pemegang saham Perusahaan yang dapat shareholders of the Company which may affect their ability to
mempengaruhi kemampuannya untuk bertindak independen, act independently, Commissioners, Directors or employees of
Komisaris, Direktur maupun karyawan dari perusahaan yang companies that have affiliation or business with the Bank.
memiliki afiliasi maupun bisnis dengan Bank.
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Corporate Governance
RAPAT DAN PELAKSANAAN TUGAS KOMITE KEBIJAKAN MEETINGS AND IMPLEMENTATION OF THE TASKS OF THE
PERKREDITAN CREDIT POLICY COMMITTEE
Komite Kebijakan Perkreditan mengadakan rapat sekurang- The Credit Policy Committee held meetings at least 4 (four)
kurangnya 4 (empat) kali dalam 1 (satu) tahun, atau setiap times within 1 (one) year, or at any time as deemed necessary
waktu bilamana dipandang perlu atas permintaan seorang atau upon the request of one or more Committee members, or upon
lebih anggota Komite, atau atas permintaan Direksi, atau atas the request of the Board of Directors, or based on a written
usulan tertulis dari bidang terkait yang menyampaikan hal-hal proposal from the relevant function submitting matters to
yang akan dibahas dan diputuskan melalui koordinasi dengan be discussed and decided, through coordination with the
Sekretaris Komite. Committee Secretary.
Selama tahun 2025 beberapa agenda penting yang dilakukan During 2025 several important agendas carried out through
melalui rapat antara lain: meetings include:
No Tanggal Rapat Agenda Rapat Peserta Participant
Meeting Date Meeting Agenda
1 7 Januari 2025 Usulan Penyesuaian Manual Produk 1. Direktur Business 1. Director of Business
January 7, 2025 Kredit Mikro Modul Kredit Usaha Rakyat 2. Direktur Finance, Risk & 2. Director of Finance, Risk &
Proposal for the Adjustment of the Micro Operation Operations
Credit Product Manual for the People’s 3. Direktur IT & Digital 3. Director of IT & Digital
Business Credit (KUR) Module. 4. Direktur Compliance & Control 4. Director of Compliance &
5. Divisi Risk Management Control
6. Divisi Consumer Business & 5. Risk Management Division
Recovery 6. Consumer Business &
7. Divisi Corporate Secretary & Recovery Division
Legal 7. Corporate Secretary & Legal
Division
2 8 Januari 2025 Usulan Perluasan Target Market Produk 1. Direktur Utama 1. President Director
January 8, 2025 New Kredit Mantap Pra Pensiun (New 2. Direktur Business 2. Director of Business
KMPP) 3. Direktur Finance, Risk & 3. Director of Finance, Risk &
Proposal for the Expansion of the Operation Operations
Target Market for the New Mantap Pre- 4. Direktur IT & Digital 4. Director of IT & Digital
Retirement Credit (New KMPP) Product.
2 16 September Penambahan Kuota Platinum Plus & 1. Plt. Direktur Utama 1. Acting President Director
2025 Penyesuaian RAC New KMPP 2. Direktur Finance, Risk & 2. Director of Finance, Risk &
16 September Increase in Platinum Plus Quota and Operations Operations
2025 Adjustment of the Risk Acceptance 3. Direktur IT & Digital 3. Director of IT & Digital
Criteria (RAC) for New KMPP. 4. Divisi Risk Management 4. Risk Management Division
5. Divisi Compliance 5. Compliance Division
6. Divisi Pension Business 6. Pension Business Division
7. Divisi Distribution & Portfolio 7. Distribution & Portfolio
Management Management Division
8. Divisi SPM & Accounting 8. Accounting & Financial
Reporting (SPM & Accounting)
Division
3 15 Oktober 2025 Update KMPP Grace Period 1. Plt. Direktur Utama 1. Acting President Director
October 15, 2025 KMPP Grace Period Update 2. Direktur Finance, Risk & 2. Director of Finance, Risk &
Operations Operations
3. Direktur IT & Digital 3. Director of IT & Digital
4. Divisi Risk Management 4. Risk Management Division
5. Divisi Compliance 5. Compliance Division
6. Divisi Pension Business 6. Pension Business Division
7. Divisi IT Planning & 7. IT Planning & Development
Development Division
8. Divisi Digital Transformation 8. Digital Transformation Division
9. Divisi Distribution & Portfolio 9. Distribution & Portfolio
Management Management Division
10. Divisi SPM & Accounting 10. Accounting & Financial
Reporting (SPM & Accounting)
Division
674 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Penerapan Tata Kelola Dalam Pemberian Implementation of Good Corporate
Remunerasi Bagi Bank Umum Governance in Providing Remuneration for
Commercial Banks
Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
Komite Remunerasi dan Nominasi telah dijelaskan pada The Remuneration and Nomination Committee has been
Sub Judul Komite Remunerasi dan Nominasi Bab Tata Kelola explained in the Remuneration and Nomination Committee
Perusahaan dalam Laporan Tahunan ini. Bank telah membentuk Sub Title of the Corporate Governance Chapter in this Annual
komite remunerasi dan nominasi dengan susunan keanggotaan Report. The Bank has formed a remuneration and nomination
sesuai peraturan yang berlaku, selama tahun 2025 remunerasi committee with a membership composition in accordance with
yang diterima anggota Komite Remunerasi dan Nominasi applicable regulations, sthroughout 2025, the remuneration
sebesar Rp14.221.993.670. received by members of the Remuneration and Nomination
Committee amounted to IDR14,221,993,670.
Proses Penyusunan Kebijakan Remunerasi Remuneration Policy Formulation Process
Mengacu pada Peraturan OJK No. 45/POJK.03/2015 dan Referring to OJK Regulation No. 45/POJK.03/2015 and
Surat Edaran OJK No. 40/SEOJK.03/2016 tentang Penerapan OJK Circular Letter No. 40/SEOJK.03/2016 concerning
Tata Kelola dalam Pemberian Remunerasi bagi Bank Umum, Implementation of Governance in Providing Remuneration
Bank Mandiri Taspen telah menerapkan kebijakan remunerasi for Commercial Banks, Bank Mandiri Taspen implemented
yang tertuang dalam Standar Prosedur Remunerasi No. a remuneration policy set forth in Standard Remuneration
SP/001.B/2017 tanggal 10 Maret 2017 dan telah disesuaikan Procedure No. SP/001.B/2017 dated March 10, 2017 and had
dengan penerapan Standar Prosedur edisi kedua No. SP/008/ been adjusted to the implementation of the second edition of
IX/2019 tanggal 16 September 2019. Remunerasi merupakan Standard Procedure No. SP/008/IX/2019 dated September
imbalan yang ditetapkan dan diberikan kepada Dewan 16, 2019. Remuneration was a reward that was determined
Komisaris, Direksi dan/atau pegawai baik yang bersifat tetap and given to the Board of Commissioners, Directors and/or
maupun variabel dalam bentuk tunai maupun tidak tunai sesuai employees both permanent and variable in cash or in cash
dengan tugas, wewenang, dan tanggung jawabnya. Penerapan in accordance with their duties, powers and responsibilities.
tata kelola dalam pemberian remunerasi bertujuan untuk The implementation of governance in providing remuneration
mendorong dilakukannya prudent risk taking sehingga dapat aimed to encourage prudent risk taking so as to maintain the
menjaga kelangsungan usaha Bank Mandiri Taspen. continuity of Bank Mandiri Taspen business.
Cakupan Kebijakan Remunerasi dan Scope of Remuneration Policy and its
Implementasinya Per Unit Bisnis, Per Wilayah Implementation Per Business Unit, Per Region
dan Pada Perusahaan Anak atau Kantor and in Subsidiaries or Branch Offices Located
Cabang Yang Berlokasi di Luar Negeri Overseas
Kebijakan remunerasi adalah imbalan yang ditetapkan dan Remuneration Policy is a reward that is determined and
diberikan kepada Direksi, anggota Dewan Komisaris, dan/atau given to the Board of Directors, Members of the Board of
Pegawai baik yang bersifat tetap maupun variabel dalam bentuk Commissioners, and/or Employees both fixed and variable in
tunai maupun tidak tunai sesuai dengan tugas, wewenang, dan the form of cash or non-cash in accordance with their duties,
tanggung jawabnya. authorities, and responsibilities.
Penetapan Remunerasi terdiri dari: Remuneration Determination consists of:
1. Remunerasi yang bersifat tetap 1. Permanent remuneration
Remunerasi yang tidak dikaitkan dengan kinerja dan risiko, Remuneration associated with performance and risk,
antara lain gaji pokok, fasilitas, tunjangan perumahan, including basic salary, facilities, housing allowance, health
tunjangan kesehatan, tunjangan pendidikan, tunjangan hari allowance, education allowance, holiday and pension
raya dan pensiun. allowances.
Dalam implementasinya Bank memberikan gaji pokok In its implementation, the Bank provides basic salaries
kepada pegawai sesuai dengan standar rentang imbal jasa to employees in accordance with the standard range of
yang ditetapkan oleh Direksi dan ditetapkan melalui Rapat remuneration set by the Board of Directors and determined
Direksi dan dituangkan dalam suatu Surat Keputusan through a Board of Directors Meeting and set forth in a Board
Direksi. Pemberian berbagai tunjangan dan/atau fasilitas of Directors Decree. The provision of various allowances
2025 Annual Report 675
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Corporate Governance
Corporate Governance
untuk pegawai diatur lebih jauh dalam Standar Prosedur and/ or facilities for employees is further regulated in the
Sumber Daya Manusia (SPSDM) dan Petunjuk Teknis Standard Procedure for Human Resources (SPSDM) and
Sumber Daya Manusia (PTSDM), yang digunakan sebagai the Technical Guidelines for Human Resources (PTSDM),
acuan unit kerja dan/atau pegawai yang mengelola which are used as a reference for work units and/ or
kepegawaian. Implementasi kebijakan remunerasi yang employees managing personnel. The implementation of the
tertuang dalam SPSDM/PTSDM di antaranya mengatur remuneration policy contained in SPSDM/PTSDM, among
tentang: other things, regulates:
• Tunjangan apa saja yang menjadi hak pegawai. • What benefits are the rights of employees.
• Kapan tunjangan tersebut diberikan dan/atau tidak • When the benefits were given and/or not given.
diberikan.
• Jabatan apa saja yang berhak atas berbagai tunjangan. • What positions are entitled to various benefits.
• Besaran/nilai nominal tunjangan sesuai dengan level • Amount/nominal value of allowances according to
jabatan. position level.
• Kriteria penerima tunjangan/fasilitas sesuai level • The criteria for receiving allowances/facilities are
jabatan, masa kerja, status pegawai. according to position level, years of service, and
employee status.
2. Remunerasi yang bersifat Variabel 2. Variable remuneration
Remunerasi yang dikaitkan dengan kinerja dan risiko, Remuneration was associated with performance and risk,
antara lain bonus atau bentuk lainnya yang dipersamakan including bonuses or other forms of equivalent. Variable
dengan itu. Kebijakan Remunerasi yang bersifat Variabel Remuneration Policy was given in cash.
diberikan dalam bentuk tunai.
Bank memberikan remunerasi yang bersifat variabel berupa The Bank provides variable remuneration in the form of a
penghargaan Bank atas pencapaian kinerja pegawai pada Bank award for the achievement of employee performance
periode tertentu. Bonus diberikan secara tunai dengan in a certain period. Bonuses are given in cash with due
tetap memperhatikan strategi bisnis dan kemampuan observance of the Bank’s business strategy and capabilities.
Bank. Pemberiannya dikelompokkan sebagai berikut: The gifts are grouped as follows:
1) Short term reward 1) Short term reward
a. Bonus kinerja, besaran bonus ditetapkan a. Performance bonus, the amount of the bonus
berdasarkan hasil kinerja individu pegawai, kinerja is determined based on the results of individual
unit dan kinerja Bank secara keseluruhan. employee performance, unit performance and
overall Bank performance.
b. Program–program bonus lainnya dengan bentuk, b. Other bonus programs with the form, amount and
jumlah dan syarat pemberian yang ditetapkan oleh terms of provision as determined by the Board of
Direksi Directors
c. Sales incentive, diberikan atas pencapaian target c. Sales incentives, are given for the achievement of
yang bersifat sales/transactional atau berdampak sales/ transactional targets or have a direct impact
langsung pada pendapatan Bank on the Bank’s revenue
2) Long term reward 2) Long term reward
Bank dapat memberikan retention program untuk Banks can provide retention programs to attract,
menarik, mempertahankan dan memotivasi top talent retain and motivate top talents and employees who
dan pegawai pemegang jabatan–jabatan tertentu. hold certain positions. The requirements for granting
Syarat pemberian retention program ditetapkan oleh retention programs are set by the Board of Directors.
Direksi.
Implementasi kebijakan remunerasi yang dijelaskan di atas The implementation of the remuneration policy described
berlaku untuk seluruh unit kerja dan seluruh pegawai baik above applies to all work units and all employees both at
di kantor pusat maupun di jaringan kantor. the head office and in office networks.
Remunerasi yang Dikaitkan dengan Risiko Risk-Associated Remuneration
Dalam memberikan remunerasi Bank Mandiri Taspen In providing remuneration, Bank Mandiri Taspen observes
memperhatikan prinsip-prinsip kehati-hatian yang bertujuan prudential principles aimed at encouraging Prudent Risk
untuk mendorong dilakukannya Prudent Risk Taking, dalam Taking, in order to maintain Bank Mandiri Taspen’s business
rangka menjaga kelangsungan usaha Bank Mandiri Taspen. continuity. The determination of the performance measurement
676 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Penentuan metode pengukuran kinerja dan jenis risiko dalam method and type of risk in determining the remuneration that
menetapkan pemberian remunerasi yang bersifat variabel is variable in nature is adjusted to the scale and complexity of
disesuaikan dengan skala dan kompleksitas kegiatan usaha Bank Mandiri Taspen’s business activities. In determining the
Bank Mandiri Taspen. Dalam menetapkan kebijakan remunerasi, remuneration policy, Bank Mandiri Taspen takes into account
Bank Mandiri Taspen memperhatikan jenis, kriteria, dampak the types, criteria, impacts and changes in determining the main
serta perubahan penentuan jenis risiko utama yang disesuaikan types of risk that are adjusted to current and future conditions.
dengan kondisi saat ini dan yang akan datang.
Pengukuran Kinerja Dikaitkan dengan Performance Measurement Associated with
Remunerasi Remuneration
Dalam pemberian remunerasi, Bank Mandiri Taspen melakukan In providing remuneration, Bank Mandiri Taspen measures
pengukuran kinerja yang dikaitkan dengan remunerasi, sebagai performance related to remuneration, as follows:
berikut:
1. Tinjauan mengenai kebijakan remunerasi yang dikaitkan 1. Review of remuneration policies related to performance
dengan penilaian kinerja. appraisal.
2. Metode dalam mengaitkan remunerasi individu dengan 2. Methods of linking individual remuneration with work unit
kinerja unit kerja. performance.
3. Metode dalam mengaitkan remunerasi individu dengan 3. Methods of linking individual remuneration with work unit
kinerja unit kerja dan kinerja Bank Mandiri Taspen. performance and Bank Mandiri Taspen performance.
Dalam hal metode yang digunakan Bank Mandiri Taspen In terms of the method used by Bank Mandiri Taspen for states
untuk menyatakan bahwa kinerja (key performance indicator) that the performance (key performance indicator) is agreed
yang disepakati tidak dapat tercapai, sehingga perlu dilakukan can not be achieved, so it needs to be done adjustments to
penyesuaian atas indikator dan/atau besaran penyesuaian indicators and/or the amount of adjustments remuneration.
remunerasi.
Penerapan strategi remunerasi dilaksanakan dengan The implementation of the remuneration strategy is carried
memperhatikan kinerja dari tiap-tiap individu pegawai (based out by taking into account the performance of each individual
on performance), kinerja unit kerja dan kinerja Bank Mandiri employee (based on performance), the performance of work
Taspen secara keseluruhan, dan tetap di dalam anggaran yang units and the performance of Bank Mandiri Taspen as a whole,
ditetapkan. and remains within the set budget.
Penyesuaian Remunerasi Dikaitkan dengan Remuneration Adjustment Linked to
Kinerja dan Risiko Performance and Risk
Bank menentukan metode pengukuran kinerja dan jenis risiko The Bank determines the performance measurement method
dalam menetapkan pemberian Remunerasi yang Bersifat and types of risk in determining the provision of Variable
Variabel bagi Direksi, Dewan Komisaris, dan Pegawai Bank Remuneration for Directors, Board of Commissioners, and Bank
berdasarkan: Employees based on:
1. Kinerja, yang mencakup: 1. Performance, which includes:
a. Kinerja Direksi, Dewan Komisaris dan Pegawai. a. Performance of the Board of Directors, Board of
Commissioners and Employees.
b. Kinerja Unit Bisnis. b. Business Unit Performance.
c. Kinerja Bank. c. Bank Performance.
2. Risiko 2. Risk
merupakan Pengukuran Kinerja dan Risiko dalam is a performance and risk measurement in determining the
penetapan besaran Remunerasi yang diberikan, pengaturan amount of remuneration given, remuneration arrangements
Remunerasi diatur lebih lanjut dalam Standar Prosedur are further stipulated in the Bank’s Standard Remuneration
Remunerasi Bank. Procedure.
Kebijakan remunerasi baik yang bersifat tetap maupun Fixed and variable remuneration policies for the Board
variabel untuk Dewan Komisaris dan Direksi diajukan dan/ of Commissioners and Directors are proposed and/or
atau ditetapkan oleh Rapat Umum Pemegang Saham. determined by the General Meeting of Shareholders.
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Corporate Governance
Corporate Governance
Penetapan keputusan remunerasi didasarkan atas Determination of remuneration decisions is based on risk
pertimbangan risiko dan kinerja, keselarasan dengan and performance considerations, alignment with financial
kinerja finansial, maupun hasil penilaian kinerja serta performance, as well as performance assessment results as
kesetaraan dengan bank lain yang sejenis juga strategi well as equality with other similar banks as well as the bank’s
dan sasaran jangka panjang bank. Dewan Komisaris dan long-term strategy and goals. The Board of Commissioners
Direksi dan pegawai level tertentu selanjutnya ditetapkan and Directors and certain level employees are subsequently
sebagai Material Risk Taker (MRT), penetapan MRT designated as Material Risk Taker (MRT), the determination
dilakukan dengan menggunakan pendekatan kualitatif dan of the MRT is carried out using qualitative and quantitative
kuantitatif. approaches.
Nama Konsultan Ekstern dan Tugas Konsultan Name of External Consultant and Consultant
Terkait Kebijakan Remunerasi Duties Related to Remuneration Policy
Dalam menetapkan kebijakan remunerasi, Bank Mandiri Taspen In determining remuneration policies, Bank Mandiri Taspen
tidak menggunakan jasa konsultasn ekternal. does not use external consulting services.
Paket/Kebijakan Remunerasi dan Fasilitas Lain Remuneration Package/ Policy and other
bagi Dewan Komisaris dan Direksi Facilities for The Board of Commissioners and
The Board of Directors
Paket/kebijakan remunerasi dan jenis fasilitas lain bagi anggota Remuneration package/policy and other types of facilities
Dewan Komisaris dan Direksi, antara lain meliputi: for members of the Board of Commissioners and Board of
Directors, including among others:
1) Remunerasi dalam bentuk non natura, termasuk gaji dan 1) Remuneration in the form of non-natura, including salary
penghasilan tetap lainnya, antara lain tunjangan (benefit), and other fixed income, including benefits, bonuses and
tantiem dan bentuk remunerasi lainnya; other forms of remuneration;
2) Fasilitas lain dalam bentuk natura/non natura yakni 2) Other facilities in the form of natura/non-natura, namely
penghasilan tidak tetap lainnya, termasuk tunjangan untuk other irregular income, including allowances for housing,
perumahan, transportasi, asuransi kesehatan dan fasilitas transportation, health insurance and other facilities, which
lainnya, yang dapat dimiliki maupun tidak dapat dimiliki. may or may not be owned.
Pengungkapan paket/kebijakan remunerasi dan fasilitas lain Disclosure of remuneration packages/policies and other facilities
bagi anggota Dewan Komisaris dan Direksi pada tahun 2025. for members of the Board of Commissioners and Directors in
2025.
1) Paket/Kebijakan remunerasi dan fasilitas lain bagi anggota 1) Remuneration package/policy and other facilities for
Dewan Komisaris dan Direksi Bank Mandiri Taspen: members of the Board of Commissioners and Board of
Directors of Bank Mandiri Taspen:
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PT Bank Mandiri Taspen
Jumlah Diterima dalam 1 Tahun
Amount Received in 1 Year
Jenis Remunerasi dan
Direksi Dewan Komisaris
Fasilitas lain
Board of Directors Board of Commissioners
Types of Remuneration and Other Facilities
Orang Juta (Rp) Orang Juta (Rp)
Person Million (IDR) Person Million (IDR)
Gaji, bonus, tunjangan rutin, tantiem, dan fasilitas lainnya dalam
bentuk non-natura
28,845 10,755
Salary, bonus, routine allowance, tantiem, and other facilities in
non-natura form
Fasilitas lain dalam bentuk natura (perumahan, transportasi,
asuransi kesehatan dan sebagainya) yang*): 8 7
a. dapat dimiliki
b. tidak dapat dimiliki
3,253 1,191
Other facilities in the form ofin-kind (housing, transportation,
health insurance, etc.) which*):
a. can be owned
b. cannot be owned
Total 8 32,098 7 11,946
*) Dinilai dalam ekuivalen rupiah. / Valued in rupiah equivalent.
2) Jumlah anggota Dewan Komisaris dan Direksi yang 2) The number of members of the Board of Commissioners
menerima paket Remunerasi dalam 1 (satu) tahun yang and Board of Directors who received the Remuneration
dikelompokkan sesuai tingkat penghasilan sebagai berikut: package in 1 (one) year, grouped according to income levels
as follows:
(satuan orang / unit person)
Jumlah Jumlah
Amount of Remuneration per
Jumlah Remunerasi per Orang Direksi Dewan Komisari
Number of Board of Person in 1
dalam 1 tahun *) Number of Directors Number of Board of
year *)
Commissioners s
di atas Rp 2 miliar above IDR 2 billion 5 4
di atas Rp 1 miliar s.d. Rp 2 miliar above IDR 1 billion up to IDR 2 billion - -
di atas Rp 500 juta s.d. Rp 1 miliar above IDR 500 million up to IDR 1 billion - -
Rp 500 juta ke bawah IDR 500 million and below 8 5
*) yang diterima secara tunai / received in cash
Remunerasi yang Bersifat Variabel Variable Remuneration
Bank memberikan remunerasi yang bersifat variabel berupa The Bank provides variable remuneration in the form of Bank
penghargaan Bank atas pencapaian kinerja pegawai pada awards for employee performance achievements in a certain
periode tertentu. Bonus diberikan secara tunai dengan tetap period. Bonuses are given in cash while taking into account the
memperhatikan strategi bisnis dan kemampuan Bank. Bank’s business strategy and capabilities.
Jumlah Direksi, Dewan Komisaris dan Pegawai Number of Directors, Board of Commissioners
yang Menerima Remunerasi yang Bersifat and Employees Receiving Variable
Variabel Selama 1 (Satu) Tahun Remuneration for 1 (One) Year
Anggota Dewan Komisaris, Direksi, Pegawai yang menerima Members of the Board of Commissioners, Directors, Employees
Remunerasi yang bersifat variabel selama 1 (satu) tahun dan who receive variable Remuneration for 1 (one) year and the
total nominal sebagaimana dalam tabel di bawah ini: total nominal is as shown in the table below:
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Remunerasi yang Bersifat Variabel
Variable Remuneration
Jumlah Jumlah
Jumlah Remunerasi per Orang dalam 1 Amount of Remuneration per Person in Orang Juta (Rp)
tahun *) 1 year *) Number of Number Million
people (IDR)
Direksi Board of Directors 13 7,373
Dewan Komisaris Board of Commissioners 9 2,395
Pegawai Employees 3.956 204,510
Jabatan dan Jumlah Pihak yang Menjadi Material Position and Number of Parties to be Material
Risk Taker (MRT) Risk Taker (MRT)
Seluruh anggota Dewan Komisaris dan Direksi Bank Bank All members of the Board of Commissioners and the Board
Mandiri Taspen karena tugas dan tanggung jawabnya of Directors of Bank Mandiri Taspen, due to their duties and
berdampak signifikan terhadap profil risiko Bank dan menerima responsibilities which have a significant impact on the Bank’s
remunerasi yang bersifat variabel dengan nilai besar maka risk profile and their receipt of substantial variable remuneration,
ditetapkan sebagai Material Risk Taker. Demikian pula pegawai were designated as Material Risk Takers. Likewise, employees
yang menerima remunerasi bersifat variabel dengan nilai besar receiving significant variable remuneration were also classified
juga termasuk sebagai Material Risk Taker. Pada tahun 2025 as Material Risk Takers. In 2025, no variable remuneration
tidak ada pembayaran remunerasi variable yaitu Tantiem atas payments in the form of tantiem were made for the 2024
kinerja tahun 2024. Anggota Dewan Komisaris dan Direksi performance year. As of 31 December 2025, the Board of
Bank Bank Mandiri Taspen periode 31 Desember 2025 Commissioners and the Board of Directors of Bank Mandiri
berjumlah 15 orang. Taspen comprised 15 members.
Shares Option yang Dimiliki Direksi, Dewan Shares Option of the Board of Directors, Board
Komisaris, dan Pejabat Eksekutif of Commissioners and Executive Officers
Jumlah Opsi
Number of Options
Jumlah Saham yang
dimiliki yang telah Harga Jangka
Keterangan /Nama
(lembar saham) dieksekusi Opsi (Rp) Waktu
Description / Name Yang diberikan
Number of Shares (lembar saham) Price (IDR) Time period
Owned (shares) (lembar saham)
which has been
Given (stock sheet)
executed (stock
sheet)
Komisaris
Board of - - - - - -
Commissioner
Direksi
- - - - - -
Board of Directors
Pej.Eksekutif
- - - - - -
Acting Eksekutif
Total - - - - - -
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Rasio Gaji Tertinggi dan Terendah Highest and Lowest Salary Ratio
Rasio gaji tertinggi dan terendah, dalam skala perbandingan The ratios of the highest and lowest salaries, on a scale of
adalah sebagai berikut: comparison, are as follows:
a. Rasio gaji pegawai*) yang tertinggi dan terendah : 1: 34.95 a. The highest and lowest employee salary ratio*) : 1: 34.95
b. Rasio gaji Direksi yang tertinggi dan terendah : 1: 1.18 b. The highest and lowest Director salary ratio : 1: 1.18
c. Rasio gaji Komisaris yang tertinggi dan terendah : 1: 1.11 c. The highest and lowest Commissioner salary ratio : 1: 1.11
d. Rasio gaji Direksi tertinggi dan pegawai tertinggi : 1: 2.83 d. The highest Director salary ratio and the highest employee
*) Yang dimaksud dengan pegawai adalah pegawai tetap Bank salary ratio : 1: 2.83
*) Employees were defined as permanent employees of the Bank up to the executive
sampai batas pelaksana. level.
Jumlah Penerima dan Jumlah Total Remunerasi Number of Beneficiaries and Total Amount
yang Bersifat Variabel yang Dijamin Tanpa of Remuneration that are Unconditionally
Syarat Guaranteed Variable
Selama tahun 2025, tidak terdapat jumlah penerima dan jumlah During 2025, there are no number of beneficiaries and total
total remunerasi yang bersifat variabel yang dijamin tanpa variable remuneration that are unconditionally guaranteed.
syarat.
Jumlah Pegawai yang Terkena Pemutusan Number of Beneficiaries and Total Amount
Hubungan Kerja of Remuneration that are Unconditionally
Guaranteed Variable
Jumlah Nominal Pesangon yang
Nominal Amount of Severance Pay Paid per Jumlah Pegawai
Dibayarkan per Orang
Person in 1 (One) Year Number of Employees
dalam 1 (Satu) Tahun
Di atas Rp1 miliar Above IDR 1 billion -
Di atas Rp500 juta s.d Rp1 miliar Above IDR 500 million to IDR 1 billion -
Rp500 juta ke bawah IDR 500 million and below -
Jumlah Total Remunerasi yang Bersifat Variabel Total Amount of Deferred Variable
yang Ditangguhkan Remuneration
Jumlah total remunerasi yang bersifat variabel yang The total deferred variable remuneration during 2025 amounted
ditangguhkan selama tahun 2025 senilai Rp5,889,064,000. to IDR5,889,064,000.
Jumlah Total Remunerasi yang Bersifat Variabel Total Amount of Deferred Variable
yang Ditangguhkan yang Dibayarkan Selama 1 Remuneration Paid for 1 (One) Year
(Satu) Tahun
Tidak dapat terdapat remunerasi variabel yang ditangguhkan There was no deferred variable remuneration paid in 2025.
yang dibayarkan pada tahun 2025.
2025 Annual Report 681
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Corporate Governance
Jumlah Remunerasi yang Diberikan Dalam Satu Total Remuneration Provided In One Year
Tahun
A. Remunerasi yang Bersifat Tetap *)
A. Fixed Remuneration *)
Tunai Cash Rp34,765,146,953
Saham/ Instrumen yang berbasis Shares/Share-based instruments
-
saham yang diterbitkan Bank issued by the Bank.
B. Remunerasi yang Bersifat Variabel *)
B. Variable Remuneration *)
Tidak Ditangguhkan Ditangguhkan
Not Suspended Not Suspended
Tunai Cash Rp. 4,834,360,000 Rp. 5,889,064,000
Saham/instrumen yang berbasis Shares/Share-based instruments
- -
saham yang diterbitkan Bank issued by
Informasi Kuantitatif Quantitative Information
Total Pengurangan Selama Periode Laporan
Total Reduction During Reporting Period
Sisa yang Masih
Jenis Remunerasi yang Bersifat Variabel *) Ditangguhkan Disebabkan Disebabkan
Variable Types of Remuneration *) Remaining Penyesuaian Penyesuaian
Pending Total
Eksplisit (A) Implisit (B)
(A)+(B)
Due to Explicit Due to Implicit
Adjustment (A) Adjustment (B)
Tunai
5,889,064,000 - - -
Cash
Saham/Instrumen yang berbasis saham yang
diterbitkan Bank (dalam lembar saham dan nominal
juta rupiah yang merupakan konversi dari lembar
saham tersebut) - - - -
Shares/Share-based instruments issued by the Bank
(in share certificates and nominal millions of rupiah
which is the conversion of the share certificates)
Akuntan Publik Public Accountant
Fungsi pengawasan independen terhadap aspek keuangan The independent supervisory function of the Bank’s financial
Bank dilakukan dengan melaksanakan pemeriksaan Audit aspects is carried out by carrying out an External Audit
Eksternal yang dilakukan oleh Kantor Akuntan Publik (KAP). examination conducted by the Public Accounting Firm (KAP).
Auditor Eksternal yang memeriksa laporan keuangan Bank The External Auditor who examines the financial statements of
Mandiri Taspen tahun buku 2024 ditetapkan melalui RUPS Bank Mandiri Taspen for the 2024 financial year is appointed
Tahunan berdasarkan rekomendasi dari Dewan Komisaris dan through the Annual GMS based on recommendations from
Komite Audit. Proses pemilihannya dilakukan sesuai dengan the Board of Commissioners and the Audit Committee. The
mekanisme pengadaan barang dan jasa yang berlaku. Untuk selection process is carried out following the applicable
menjamin independensi dan kualitas hasil pemeriksaan, goods and services procurement mechanism. To ensure the
Auditor Eksternal yang ditunjuk tidak boleh memiliki benturan independence and quality of the audit results, the appointed
kepentingan dengan Bank. External Auditor must not have a conflict of interest with the
Bank.
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PT Bank Mandiri Taspen
Penunjukan Kantor Akuntan Publik Public Accountant Firm Appointment
Penunjukan Kantor Akuntan Publik dan Akuntan Publik The appointment of Public Accounting Firms and Public
dilakukan sesuai dengan ketentuan yang berlaku, antara lain: Accountants was conducted in accordance with applicable
regulations, including:
a. Merupakan Kantor Akuntan Publik dan Akuntan Publik a. Public Accounting Firm and Public Accountants (partner
(partner in-charge) yang terdaftar di Otoritas Jasa in- charge) had been registered with the Financial Services
Keuangan. Authority.
b. Tidak memberikan jasa lain kepada Bank Mandiri Taspen b. Not providing other services to Bank Mandiri Taspen in that
pada tahun tersebut sehingga terhindar dari kemungkinan year so it avoided possible conflicts of interest.
benturan kepentingan.
c. Kantor Akuntan Publik (KAP) KAP Purwanto, Susanti & Surja c. Public Accounting Firm (KAP) KAP Purwanto, Susanti
dan Akuntan Publik (AP) Yovita untuk melakukan audit atas & Surja and Public Accountant (AP) Yovita to conduct an
laporan keuangan Bank Mandiri Taspen tahun buku yang audit of Bank Mandiri Taspen’s financial statements for the
berakhir 31 Desember 2025. financial year ending December 31, 2025.
d. Dalam melaksanakan Fungsi Audit Ekstern, Kantor d. Performing the External Audit Function, the Public
Akuntan Publik dan Akuntan Publik mampu bekerja secara Accounting Firm and Public Accountants could work
independen, memenuhi standar profesional akuntan independently and comply with the professional
publik dan perjanjian kerja serta ruang lingkup audit yang standards of public accountants and work agreements
ditetapkan. Independensi akuntan publik dalam mengaudit and the specified audit scope. The independence of
laporan keuangan telah sesuai dengan Standar Auditing public accountants in auditing financia statements was
yang ditetapkan Ikatan Akuntan Indonesia. in accordance with the Auditing Standards set by the
Indonesian Accountants Association.
e. Hubungan antara Bank, Kantor Akuntan Publik, Akuntan e. The relationship between the Bank, the Public Accounting
Publik dan Otoritas Jasa Keuangan berjalan baik dan Firm, the Public Accountant, and the Financial Services
pelaksanaan audit berjalan lancar sehingga laporan auditor Authority went well and the audit run smoothly so that the
dapat diterima tepat pada waktunya. auditor’s report could be received on time.
Kantor Akuntan Publik, Nama Akuntan, Fee dan Public Accounting Firm, Name of Accountant,
Izin KAP Fees and KAP Permit
Tabel Kantor Akuntan Publik, Nama Akuntan, Fee dan Izin KAP
Table of Public Accountant Firm, Accountant Name, Fee and KAP License
Nama Akuntan (Partner
Periode
Tahun Kantor Akuntan Publik PenanggungJawab) Periode AP
KAP Fee
Years Public accounting firm Accountant Name AP Period
KAP Period
(Responsible Partner)
KAP Purwanto, Kedua Kedua
2025 Yovita Rp1.650.000.000
Susanti & Surja Second Second
KAP Purwantono, Pertama Pertama
2024 Yovita Rp1.550.000.000
Sungkoro & Surja First First
Tanudiredja, Wibisana, Pertama Pertama
2023 Lucy Luciana Suhenda Rp1.400.000.000
Rintis & Rekan First First
KAP Purwantono, Kedelapan Pertama
2022 Yovita Rp1.390.000.000
Sungkoro & Surja Eighth First
KAP Purwantono, Ketujuh Muhammad Dudi Kurniawan Kedua Rp1.390.000.000
2021
Sungkoro & Surja Seventh Second
2020 KAP Purwantono, Keenam Muhammad Dudi Kurniawan Pertama Rp1.265.000.000
Sungkoro & Surja Sixth First
Jasa Lain yang Diberikan Akuntan Other Services Provided by Accountants
Selama tahun 2025, tidak terdapat jasa lain yang diberikan During 2025, there were no other services provided by the
akuntan. auditor.
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Sistem Pengendalian Internal Internal Control System
Sistem Pengendalian Intern Bank Mandiri Taspen mengacu The Internal Control System of Bank Mandiri Taspen refers to
kepada Surat Edaran Otoritas Jasa Keuangan No. 35/ the Circular Letter of the Financial Services Authority No. 35/
SEOJK.03/2017 tanggal 7 Juli 2017 tentang Pedoman Standar SEOJK.03/2017 dated July 7, 2017 concerning Guidelines
Sistem Pengendalian Intern Bagi Bank Umum. Pengendalian for Internal Control System Standards for Commercial Banks,
intern merupakan suatu mekanisme pengawasan yang where internal control is a supervisory mechanism established
ditetapkan oleh manajemen Bank secara berkesinambungan by the Bank’s management on an ongoing basis (on going
(on going basis) yang bertujuan untuk menjamin: basis) which aims to ensure:
1. Kepatuhan terhadap peraturan dan perundang-undangan 1. Compliance with applicable laws and regulations
yang berlaku
Untuk menjamin semua kegiatan usaha Bank telah To guarantee all bank business activities have been carried
dilaksanakan sesuai ketentuan dan peraturan perundang- out in accordance with the applicable laws and regulations,
undangan yang berlaku, baik ketentuan yang dikeluarkan both the provisions issued by the government, the bank
pemerintah, otoritas pengawas Bank maupun kebijakan, supervisory authority and internal policies, provisions and
ketentuan dan prosedur intern yang ditetapkan Bank. procedures determined by the bank.
2. Tersedianya informasi keuangan dan manajemen yang 2. Availability of correct, complete and timely financial and
benar, lengkap dan tepat waktu management information
Untuk menyediakan laporan yang benar, lengkap, To provide correct, complete, timely and relevant reports
tepat waktu dan relevan yang diperlukan dalam needed to make appropriate and accountable decisions
rangka pengambilan keputusan yang tepat dan dapat
dipertanggungjawabkan.
3. Efisiensi dan efektivitas dari kegiatan usaha Bank 3. Efficiency and effectiveness of bank business activities
Untuk meningkatkan efektivitas dan efisiensi dalam To increase effectiveness and efficiency in using assets and
menggunakan aset dan sumber daya lainnya dalam rangka other resources in order to protect the Bank from losses.
melindungi Bank dari kerugian.
4. Meningkatkan efektivitas budaya risiko (risk culture) 4. Increasing the effectiveness of risk culture in the
pada organisasi secara menyeluruh organization as a whole
Untuk mengidentifikasi kelemahan dan menilai To identify weaknesses and assess deviations early.
penyimpangan secara dini.
Sistem Pengendalian Internal Bank The Bank Internal Control System
Dalam Arsitektur Kebijakan Bank Mandiri Taspen, telah In the Policy Architecture of Bank Mandiri Taspen, it has been
diatur suatu Kebijakan Pengendalian yang terdiri dari 3 (tiga) stipulated a set of Control Policy consists of 3 (three) policies,
kebijakan, yaitu: they are:
1. Kebijakan Internal Audit 1. Internal Audit Policy
Kebijakan Internal Audit mengacu pada regulasi dan Internal Audit Policy refers to the regulation and reference
referensi yang diterbitkan organisasi profesi Internal issued by Internal Audit professional organization. The
Audit. Fungsi Internal Audit dibentuk untuk memastikan function of Internal Audit made to ensure the effectiveness
efektivitas Internal Control, Risk Management dan Good of Internal Control, Risk, Management and Good Corporate
Corporate Governance (GCG) sehingga visi dan misi Bank Governance (GCG). Therefore, the Bank’s vision and
dapat tercapai dengan efektif dan efisien. mission may be effectively and efficiently accomplished.
2. Kebijakan Kepatuhan dan Hukum 2. Compliance and Legal Policy
Kebijakan Kepatuhan dan Hukum merupakan dasar Compliance and Legal policies are the basis for the
penerapan prinsip kehati-hatian (prudential practices) application of prudential practices which becomes all levels
yang menjadi tanggung jawab seluruh jajaran Bank dalam of Bank’s responsibility in implementing their activities, at
menjalankan kegiatannya, dimana keputusan proses bisnis which business process decision taken from corridor of
diambil dalam koridor ketentuan perundang-undangan applicable regulations and global industry practices.
yang berlaku dan global industry practices.
3. Kebijakan Manajemen Risiko 3. Risk Management Policy
Kebijakan Manajemen Risiko merupakan kebijakan yang Risk management policy is a policy arranged to manage
disusun untuk mengelola risiko kegiatan usaha Bank Bank’s business activities. This policy becomes the
Mandiri Taspen. Kebijakan ini menjadi acuan dari kebijakan- reference of risk-related policies that is made in each work
kebijakan terkait dengan pengelolaan risiko yang dibuat unit.
pada masing-masing unit kerja.
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Pengendalian internal Bank Mandiri Taspen terdiri dari 5 (lima) The internal control system of Bank Mandiri Taspen consisted
komponen utama yaitu Pengawasan oleh Manajemen dan of five (5) key components, namely Management Oversight and
Budaya Pengendalian (Management Oversight and Control Control Culture, Risk Recognition and Assessment, Control
Culture), Identifikasi dan Penilaian Risiko (Risk Recognition and Activities and Segregation of Duties, Accounting, Information
Assessment), Kegiatan Pengendalian dan Pemisahan Fungsi and Communication Systems, and Monitoring Activities and
(Control Activities and Segregation of Duties), Sistem Akuntansi, Corrective Actions for Deviations or Deficiencies.
Informasi dan Komunikasi (Accountancy, Information and
Communication), serta Kegiatan Pemantauan dan Tindakan
Koreksi Penyimpangan atau Kelemahan (Monitoring Activities
and Correcting Deficiencies).
Pengawasan oleh Manajemen dan Budaya Management Supervision and Control Culture
Pengendalian
Direksi mempunyai tanggung jawab: The Board of Directors has the responsibility:
1. Melaksanakan kebijakan dan strategi yang telah disetujui 1. Implement policies and strategies that have been approved
oleh Dewan Komisaris. by the Board of Commissioners.
2. Mengembangkan prosedur untuk mengidentifikasi, 2. Develop procedures to identify, measure, monitor and
mengukur, memantau, dan mengendalikan Risiko yang control the risks faced by the Bank.
dihadapi Bank.
3. Memelihara suatu struktur organisasi yang mencerminkan 3. Maintain an organizational structure that reflects clear
kewenangan, tanggung jawab, dan hubungan pelaporan authority, responsibility and reporting relationships.
yang jelas.
4. Memastikan bahwa pendelegasian wewenang berjalan 4. Ensuring that the delegation of authority runs effectively
secara efektif yang didukung oleh penerapan akuntabilitas supported by consistent accountability.
yang konsisten.
5. Menetapkan kebijakan dan strategi serta prosedur 5. Establish policies and strategies as well as internal control
pengendalian intern. procedures.
6. Memantau kecukupan dan efektivitas dari SPI. 6. Monitor the adequacy and effectiveness of Internal Control
System (SPI).
Dewan Komisaris mempunyai tanggung jawab: The Board of Commissioners has the responsibility:
1. Mengesahkan dan mengkaji ulang secara berkala terhadap 1. To ratify and periodically review the policies and business
kebijakan dan strategi usaha Bank secara keseluruhan. strategies of the Bank as a whole.
2. Memahami Risiko utama yang dihadapi Bank, menetapkan 2. Understand the main risks faced by the Bank, determine
tingkat toleransi Risiko, dan memastikan bahwa Direksi risk tolerance levels, and ensure that the Board of Directors
telah melakukan langkah-langkah yang diperlukan has taken the necessary steps to identify, measure, monitor
untuk mengidentifikasi, mengukur, memantau, dan and control these risks.
mengendalikan Risiko tersebut.
3. Mengesahkan struktur organisasi. 3. Validate the organizational structure.
4. Memastikan bahwa Direksi telah memantau efektivitas 4. Ensuring that the Board of Directors has monitored the
pelaksanaan SPI. effectiveness of Internal Control System (SPI).
Direksi dan Dewan Komisaris bertanggung jawab dalam The Board of Directors and Board of Commissioners are
meningkatkan etika kerja dan integritas yang tinggi serta responsible for improving work ethics and high integrity as well
menciptakan suatu budaya organisasi yang menekankan kepada as creating an organizational culture that emphasizes to all Bank
seluruh pegawai Bank mengenai pentingnya pengendalian employees regarding the importance of internal control that
intern yang berlaku di Bank Mandiri Taspen. Dalam rangka applies at Bank Mandiri Taspen. In order to strengthen ethical
memperkuat nilai-nilai etika, Bank harus menghindari kebijakan values, Banks must avoid policies and practices that may result
dan praktik yang dapat mengakibatkan dorongan atau peluang in incentives or opportunities to commit deviations or violations,
untuk melakukan penyimpangan atau pelanggaran, seperti such as an emphasis on achieving short-term targets by
penekanan pada pencapaian target jangka pendek dengan ignoring the long-term impacts of risks, a compensation system
mengabaikan dampak risiko yang bersifat jangka panjang, that only focuses on long-term performance. short, ineffective
sistem kompensasi yang hanya menitikberatkan pada kinerja segregation of functions, and the imposition of sanctions that
jangka pendek, pemisahan fungsi yang tidak efektif, dan are too light or too excessive for the violations committed.
pengenaan sanksi yang terlalu ringan atau terlalu berlebihan
atas pelanggaran yang dilakukan.
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Identifikasi dan Penilaian Risiko Risk Identificationand Assessment
Pelaksanaan manajemen risiko dilakukan dalam suatu The implementation of risk management is conducted through
rangkaian yang terdiri dari: a series consisting of:
1. Identifikasi Risiko 1. Risk Identification
Identifikasi risiko bertujuan untuk mengetahui seluruh Risk identification aims to identify all types of inherent
jenis risiko yang melekat pada setiap aktivitas fungsional risk on every functional activity that potentially harm
yang berpotensi merugikan Bank. Identifikasi risiko bersifat the Bank. Risk identification is anticipative rather than
anticipative dan bukan reaktif; mencakup seluruh aktivitas reactive. It covers all functional activities (operational
fungsional (kegiatan operasional; menggabungkan dan activities, combining and analyzing risk information from all
menganalisis informasi risiko dari seluruh sumber informasi information available sources, analyzing the probability of
yang tersedia; menganalisis probabilitas timbulnya risiko risk occurences and its consequences).
serta konsekuensinya).
2. Pengukuran Risiko 2. Risk Measurement
a. Pengukuran risiko bertuiuan untuk mengetahui a. Measurement of risk aims to identify the amount of
besaran risiko yang melekat pada aktivitas Bank untuk risk attached to the Bank’s activities to be compared
dibandingkan dengan risk appetite Bank sehingga with Bank’s risk appetite. Thus, the Bank may take risk
Bank dapat mengambil tindakan mitigasi risiko dan mitigation actions and determine capital to cover the
menentukan modal untuk mengcover risiko; risks;
b. Pengukuran dilakukan secara individual maupun secara b. Measurements are made individually or as a whole;
keseluruhan;
c. Metode pengukuran risiko dapat dilakukan secara c. Risk measurement method may be conducted
kualitatif dan atau kuantitatif; qualitatively and/or quantitatively.
d. Model yang digunakan dalam pengukuran risiko dapat d. The used model in measuring the risk may be
dipahami dan diketahui kekuatan, kelemahan, serta understood, known its strength, weakness, and
limitasinya. limitation.
3. Pemantauan Risiko 3. Risk Monitoring
Pemantauan dilakukan dengan membandingkan limit risiko Monitoring can be done by comparing the predetermined
yang telah ditetapkan dengan besaran risiko yang sedang risk limits with the amount of risk which is being managed.
dikelola.
4. Pengendalian Risiko 4. Risk Control
Pengendalian risiko dilakukan terhadap potensi terjadinya Risk control is conducted against the potential of
pelampauan atas limit risiko yang telah ditetapkan dan exceedance of predetermined risk limit and can be tolerated
dapat ditolerir oleh PT Bank Mandiri Taspen. by Bank Mandiri Taspen.
Kegiatan Pengendalian (Pengendalian Keuangan dan Activity of Control (Financial and Operational Control)
Operasional) dan Pemisahan Fungsi and Segregation Function
Sistem Pengendalian Intern Bank diimplementasikan melalui The Bank’s Internal Control System is implemented through the
penerapan Three Lines of Defense, sebagai berikut: implementation of Three Lines of Defense, as follows:
1. First Line of Defense 1. First Line of Defense
Merupakan internal control yang dilakukan oleh business Internal control performed by the business unit that
unit yang meliputi: includes:
a. Tersedianya organisasi yang memadai dan telah a. Availability of adequate organization and has
mempertimbangkan pemisahan tugas (segregation of considered segregation of duties.
duties).
b. Tersedianya SDM yang memadai baik jumlah maupun b. Availability of adequate human resources both in
kompetensi yang sesuai dengan proses bisnis. number and competence which in line with business
process.
c. Ditetapkannya sistem limit/kewenangan masing- c. The establishment of a limit system/authority of each
masing SDM. human resources.
d. Sistem dual control/dual custody. d. Dual control/dual custody system.
e. Mekanisme check and recheck. e. Check and recheck mechanism.
f. Tersedianya Kebijakan, Standar Prosedur, Petunjuk f. Availability of Policies, Standard Procedures, Techical
Teknis, dan lainnya. Guideline, and more.
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2. Second Line of Defense 2. Second Line of Defense
Merupakan internal control yang terdiri dari fungsi risk It is an internal control consisting of risk management,
management, compliance, RBC termasuk verifikator di compliance, RBC functions, including branch verifiers and
cabang, dan unit pembina sistem lainnya. Sebagai contoh other system builder units. For example, Risk Management
pada Risk Management ditetapkan mekanisme Risk is defined as Risk Threshold Trigger Acceptance (RTTA),
Threshold Trigger Acceptance (RTTA), Risk & Control Self Risk & Control Self Assesment (RCSA), risk profile,
assessment (RCSA), risk profile, monitoring kolektibilitas collectability monitoring and Day Past Due (DPD).
dan Day Past Due (DPD).
3. Third Line of Defense 3. Third Line of Defense
Internal Audit menjalankan fungsi third line of defense Internal Audit performs the function of third line of defense
dengan memberikan independent assurance atas efektivitas by giving independent assurance of internal control, risk
internal control, risk management dan governance process management, and governance process effectiveness. As
serta memastikan first line dan second line of defense well as ensuring the first line and second line of defense
telah menjalankan fungsinya dengan baik. Internal Audit have performed its function well. Internal Audit is a Work
merupakan Satuan Kerja dalam organisasi Bank Mandiri Unit within the Bank Mandiri Taspen organization that
Taspen yang membantu Direktur Utama, Dewan Komisaris assists the Main Director, the Board of Commissioners and
dan Komite Audit dalam menjalankan fungsi pengawasan the Audit Committee in carrying out their oversight function
untuk mewujudkan Visi dan Misi Bank. Kedudukan Division to realize the Bank’s Vision and Mission. The position
Head Internal Audit dalam organisasi berada langsung di of the Internal Audit Division Head in the organization is
bawah dan bertanggungjawab kepada Direktur Utama, directly under and responsible to the Main Director, but can
namun dapat berkomunikasi langsung dengan Dewan communicate directly with the Board of Commissioners
Komisaris melalui Komite Audit untuk menginformasikan through the Audit Committee to inform various matters
berbagai hal yang berhubungan dengan Aktivitas Internal relating to Internal Audit Activities.
Audit.
KAJI ULANG MANAJEMEN (TOP LEVEL REVIEW) MANAGEMENT REVIEW (TOP LEVEL REVIEW)
Direksi Bank secara berkala meminta penjelasan (informasi) The Board of Directors of the Bank periodically asks for
dan laporan kinerja operasional dari pejabat dan pegawai yang explanation (information) and operational performance reports
berwenang sehingga memungkinkan untuk mengkaji ulang from authorized officers, so that it enables to review realization
pencapaian realisasi dibandingkan target yang akan dicapai, progress compared to targets to be achieved such as financial
antara lain laporan keuangan dibandingkan dengan rencana statement which compared to the established budget plans.
anggaran yang ditetapkan. Berdasarkan kaji ulang tersebut, Based on the reviews, the Board of Directors immediately
Direksi segera mendeteksi permasalahan seperti kelemahan detects issues such as control weaknesses, financial report
pengendalian, kesalahan laporan keuangan atau penyimpangan errors or other irregularities to avoid fraud or error in reporting
lainnya untuk menghindari terjadinya fraud maupun kekeliruan to the authorities.
pelaporan ke Otoritas.
KAJI ULANG KINERJA OPERASIONAL (FUNCTIONAL OPERATIONAL PERFORMANCE REVIEW (FUNCTIONAL
REVIEW ) REVIEW)
Kaji ulang atas kinerja operasional dilakukan baik oleh First A review of operational performance is carried out by the First
Line, Second Line dan Third Line sebagai berikut: Line, Second Line and Third Line (Internal Audit) as follows:
1. First Line 1. First Line
Kepala Cabang secara tertib melakukan briefing setiap pagi Head of Branch regularly conducts daily briefings every
untuk meningkatkan perbaikan administrasi, kontrol dan morning to improve administative revision, control and
pelayanan kepada customer. service to customer.
2. Second Line 2. Second Line
Dilakukan oleh Risk Business Control (RBC), baik secara Performed by Risk Business Control (RBC), either daily
harian yang dilakukan oleh Verifikator dan secara periodik by Verifier and periodically performed by RBC Branch to
yang dilakukan oleh RBC Cabang untuk memastikan ensure that branch operations are compliance with the
pelaksanaan operasional cabang telah sesuai ketentuan applicable regulations. The Risk Management Division
yang berlaku. Divisi Risk Management melakukan proses carries out the risk management process for all risks. The
manajemen risiko atas seluruh risiko. Divisi Compliance Compliance Division conducts compliance reviews of
melakukan compliance Review terhadap product dan products and provisions.
ketentuan.
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3. Third Line 3. Third Line
Dilakukan oleh Internal Audit untuk memastikan bahwa Performed by Internal Audit to ensure that the activities
kegiatan yang dilakukan oleh First Line dan Second Line performed by the First Line and the Second Line are
telah memadai. Pelaksanaan kaji ulang oleh Internal Audit adequate. Implementation of the review by Internal Audit
sesuai dengan Annual Audit Plan yang telah disetujui in line with approved Annual Audit Plan management.
manajemen.
Pengendalian Sistem Informasi Information System Control
Bank melaksanakan verifikasi terhadap akurasi dan kelengkapan The Bank carries out verification of the accuracy and
dari transaksi dan melaksanakan prosedur otorisasi, sesuai completeness of transactions and carries out authorization
dengan ketentuan intern. Kegiatan pengendalian sistem procedures, in accordance with internal regulations. Information
informasi dapat digolongkan dalam 2 (dua) kriteria, yaitu: system control activities can be classified into 2 (two) criteria,
namely:
1. Pengendalian umum, meliputi pengendalian terhadap 1. General control, including control over data center
operasional pusat data, sistem pengadaan dan pemeliharaan operations, software procurement and maintenance
perangkat lunak, pengamanan akses, serta pengembangan systems, access security, and development and
dan pemeliharaan sistem aplikasi yang ada. Pengendalian maintenance of existing application systems. This general
umum ini diterapkan terhadap mainframe, server, dan users control is applied to mainframes, servers, and user
workstation, serta jaringan internal-eksternal. workstations, as well as internal-external networks.
2. Pengendalian aplikasi, diterapkan terhadap program yang 2. Application controls, applied to programs used by the
digunakan Bank dalam mengolah transaksi dan untuk Bank in processing transactions and to ensure that all
memastikan bahwa semua transaksi adalah benar, akurat, transactions are correct, accurate and properly authorized.
dan telah diotorisasi secara benar. Selain itu, pengendalian In addition, application controls must be able to ensure the
aplikasi harus dapat memastikan tersedianya proses audit availability of an effective audit process and to check the
yang efektif dan untuk mengecek kebenaran proses audit correctness of the intended audit process.
dimaksud.
Pengendalian Aset Fisik (Physical Controls) Control of Physical Assets (Physical Controls)
Pengendalian aset fisik dilaksanakan untuk menjamin Physical asset control is carried out to ensure the implementation
terselenggaranya pengamanan fisik terhadap aset Bank. of physical security for the Bank’s assets. This activity includes
Kegiatan ini meliputi pengamanan aset, catatan, dan akses safeguarding assets, records, and limited access to computer
terbatas terhadap program komputer dan file data, serta programs and data files, as well as comparing the value of the
membandingkan nilai aset dan liabilitas Bank dengan nilai yang Bank’s assets and liabilities with the values stated in the control
tercantum pada catatan pengendali, khususnya pengecekan records, in particular checking the value of assets on a regular
nilai aset secara berkala. basis.
Dokumentasi Documentation
Bank paling sedikit harus memformalkan dan Banks must at least adequately formalize and document
mendokumentasikan kebijakan, prosedur, sistem dan standar policies, procedures, systems and accounting standards, as well
akuntansi, serta proses audit secara memadai. Dokumen as audit processes. The document must be updated periodically
tersebut harus diperbarui secara berkala guna menggambarkan to describe the actual operational activities of the Bank, and
kegiatan operasional Bank secara aktual, serta harus must be informed to Bank officials and employees.
diinformasikan kepada pejabat dan pegawai Bank.
PEMISAHAN FUNGSI SEPARATION OF FUNCTIONS
Pemisahan fungsi dimaksudkan agar setiap orang dalam Separation of functions is intended so that everyone in their
jabatannya tidak memiliki peluang untuk melakukan dan position does not have the opportunity to make and hide
menyembunyikan kesalahan atau penyimpangan dalam mistakes or irregularities in carrying out duties at all levels of the
pelaksanaan tugas pada seluruh jenjang organisasi dan organization and all steps of operational activities. Banks must
seluruh langkah kegiatan operasional. Bank harus mematuhi comply with this principle of segregation of functions, known as
prinsip pemisahan fungsi ini, yang dikenal sebagai “Four-Eyes the “Four-Eyes Principle”. An effective SPI requires segregation
Principle”. SPI yang efektif mensyaratkan adanya pemisahan of functions and avoids the assignment of authority and
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fungsi dan menghindari pemberian wewenang serta tanggung responsibility which can cause conflicts of interest. Determine
jawab yang dapat menimbulkan berbagai benturan kepentingan certain functions or tasks at the Bank that must be separated
(conflict of interest). menetapkan fungsi atau tugas tertentu or allocated to several people in order to reduce the Risk of
pada Bank yang harus dipisahkan atau dialokasikan kepada manipulation of financial data or misuse of Bank assets.
beberapa orang dalam rangka mengurangi Risiko terjadinya
manipulasi data keuangan atau penyalahgunaan aset Bank.
SISTEM AKUNTANSI, INFORMASI, DAN KOMUNIKASI ACCOUNTING, INFORMATION AND COMMUNICATION
SYSTEMS
Sistem akuntansi, informasi, dan komunikasi yang memadai An adequate accounting, information and communication
dimaksudkan agar dapat mengidentifikasi masalah yang system is intended to identify problems that may arise and
mungkin timbul dan digunakan sebagai sarana tukar menukar is used as a means of exchanging information in order to
informasi dalam rangka pelaksanaan tugas sesuai dengan carry out tasks in accordance with each person’s respective
tanggung jawab masing-masing. responsibilities.
Sistem akuntansi meliputi metode dan catatan dalam The accounting system includes methods and records in
rangka mengidentifikasi, mengelompokkan, menganalisis, order to identify, classify, analyze, classify, record or book, and
mengklasifikasi, mencatat atau membukukan, dan melaporkan report Bank transactions. In order to ensure that accounting
transaksi Bank. Untuk menjamin data akuntansi yang akurat data is accurate and consistent with available data based on
dan konsisten dengan data yang tersedia berdasarkan hasil system processing results, the reconciliation process between
olahan sistem, proses rekonsiliasi antara data akuntansi dan accounting data and the management information system
sistem informasi manajemen harus dilaksanakan secara berkala must be carried out periodically or at least every month. Any
atau paling sedikit setiap bulan. Setiap penyimpangan yang irregularities that occur must be immediately investigated
terjadi harus segera diinvestigasi dan diatasi permasalahannya. and the problem resolved. The reconciliation process should
Proses rekonsiliasi juga harus didokumentasikan sebagai also be documented as part of the overall audit trail process
bagian dari persyaratan proses jejak audit secara keseluruhan. requirements.
Sistem informasi harus dapat menghasilkan laporan mengenai The information system must be able to produce reports on
kegiatan usaha, kondisi keuangan, penerapan Manajemen business activities, financial conditions, implementation of
Risiko, dan pemenuhan ketentuan yang mendukung Risk Management, and fulfillment of provisions that support
pelaksanaan tugas Direksi dan Dewan Komisaris. SPI yang the implementation of the duties of the Board of Directors and
efektif paling sedikit menyediakan data atau informasi internal Board of Commissioners. An effective SPI at least provides
yang cukup dan menyeluruh mengenai keuangan, kepatuhan sufficient and comprehensive internal data or information
Bank terhadap ketentuan dan peraturan perundang-undangan, regarding finance, the Bank’s compliance with laws and
informasi pasar (kondisi eksternal), dan setiap kejadian serta regulations, market information (external conditions), and every
kondisi yang diperlukan dalam rangka pengambilan keputusan event and condition required in order to make appropriate and
yang tepat dan dapat dipertanggungjawabkan. accountable decisions.
Sistem komunikasi harus mampu memberikan informasi The communication system must be able to provide information
kepada seluruh pihak, baik intern maupun ekstern seperti to all parties, both internal and external, such as the Financial
Otoritas Jasa Keuangan, auditor ekstern, pemegang saham, Services Authority, external auditors, shareholders and Bank
dan nasabah Bank. SPI Bank harus memastikan adanya saluran customers. The Bank’s SPI must ensure that there is an effective
komunikasi yang efektif agar seluruh pejabat dan pegawai communication channel so that all officials and employees of
Bank sepenuhnya memahami serta mematuhi kebijakan dan the Bank fully understand and comply with the policies and
prosedur dalam melaksanakan tugas dan tanggung jawab. procedures in carrying out their duties and responsibilities.
Direksi Bank harus menyelenggarakan saluran komunikasi The Board of Directors of the Bank must organize effective
yang efektif agar informasi yang diperlukan terjangkau oleh communication channels so that the necessary information is
pihak yang berkepentingan. Persyaratan ini berlaku untuk accessible to interested parties. This requirement applies to
setiap informasi, baik mengenai kebijakan dan prosedur yang any information, both regarding policies and procedures that
telah ditetapkan, eksposur Risiko, dan transaksi aktual maupun have been set, Risk exposure, and actual transactions as well
mengenai kinerja operasional Bank. as regarding the Bank’s operational performance.
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KEPATUHAN TERHADAP PERATURAN PERUNDANG- CONTROLLING COMPLIANCE WITH OTHER LEGAL
UNDANGAN LAINNYA REGULATIONS
Penerapan sistem pengendalian intern secara efektif dapat The implementation of an effective internal control system
membantu pengurus menjaga asset Bank, menjamin can help the management maintain the Bank’s assets, ensure
tersedianya pelaporan keuangan dan manajerial yang dapat the availability of reliable financial and managerial reporting,
dipercaya, meningkatkan kepatuhan terhadap ketentuan improve compliance with the applicable laws and regulations,
dan peraturan perundang-undangan yang berlaku, serta and reduce the risk of losses, deviations and violations of
mengurangi risiko terjadinya kerugian, penyimpangan dan prudential aspects.
pelanggaran aspek kehati-hatian.
Hal ini tercermin antara lain dari hal-hal sebagai berikut: This is reflected in the following:
1. Penetapan wewenang dan tanggung jawab untuk 1. Determination of authority and responsibility for monitoring
pemantauan kepatuhan atas kebijakan, prosedur dan limit. compliance with policies, procedures and limits.
2. Penetapan jalur pelaporan dan pemisahan fungsi yang jelas 2. Determination of reporting lines and clear separation of
dari satuan kerja operasional kepada satuan kerja yang functions from operational work units to work units that
melaksanakan fungsi pengendalian. carry out control functions.
3. Pelaporan keuangan dan kegiatan operasional yang akurat 3. Accurate and timely financial reporting and operational
dan tepat waktu. activities.
4. Kecukupan prosedur untuk memastikan kepatuhan 4. Adequacy of procedures to ensure compliance with
terhadap ketentuan perundang-undangan yang berlaku. applicable laws and regulations.
5. Dokumentasi secara lengkap dan memadai terhadap 5. Complete and adequate documentation of the scope,
cakupan, prosedur-prosedur operasional, temuan audit operational procedures, audit findings and management
serta tanggapan pengurus berdasarkan hasil audit. responses based on audit results.
PENGENDALIAN INTERNAL DALAM PROSES PELAPORAN INTERNAL CONTROL OVER FINANCIAL REPORTING
KEUANGAN (INTERNAL CONTROL OVER FINANCIAL (ICOFR)
REPORTING)
Bank Mandiri Taspen berkomitmen untuk menjaga integritas, Bank Mandiri Taspen was committed to maintaining the
akurasi, dan transparansi penyajian informasi keuangan. integrity, accuracy, and transparency of its financial reporting.
Bank menerapkan pengendalian internal atas pelaporan The Bank implemented Internal Control over Financial Reporting
keuangan (Internal Control over Financial Reporting/ICOFR) (ICoFR) to provide reasonable assurance over the reliability of
untuk memberikan keyakinan memadai atas keandalan proses the financial reporting process and the preparation of financial
pelaporan keuangan serta penyusunan Laporan Keuangan statements in accordance with applicable accounting standards.
sesuai standar akuntansi yang berlaku.
Sejalan dengan POJK Nomor 15 Tahun 2024 tentang Integritas In line with Financial Services Authority Regulation (POJK) No.
Pelaporan Keuangan Bank, Bank menyusun dan menetapkan 15 of 2024 concerning the Integrity of Bank Financial Reporting,
prosedur pengendalian internal dalam proses pelaporan the Bank developed and established internal control procedures
keuangan. Dalam menerapkan kerangka pengendalian internal within the financial reporting process. In implementing this
tersebut, Bank memastikan ketersediaan sistem informasi yang internal control framework, the Bank ensured the availability
mendukung pelaporan keuangan, serta memperkuat fungsi/unit of information systems supporting financial reporting and
yang berperan dalam menjaga integritas informasi dan laporan strengthened the functions/units responsible for safeguarding
keuangan. Guna memastikan penerapan ICOFR yang efektif the integrity of financial information and reporting.
dan berkelanjutan, Bank menetapkan Divisi Risk Business To ensure the effective and sustainable implementation
Control dan Divisi Risk Management sebagai Unit Kerja Khusus of ICoFR, the Bank designated the Risk Business Control
yang bertanggung jawab terhadap pencegahan kecurangan Division and the Risk Management Division as dedicated units
atau manipulasi dalam Informasi Keuangan dan/atau Laporan responsible for preventing fraud or manipulation in the Bank’s
Keuangan Bank. Adapun tahapan utama implementasi ICOFR financial information and/or financial reporting. The main stages
yang dilakukan Bank meliputi: of ICoFR implementation conducted by the Bank included:
1. Penetapan materialitas dan ruang lingkup ICOFR melalui 1. Determination of materiality and scope of ICoFR using a
pendekatan top-down dan risk-based approach. top-down and risk-based approach.
2. Penyusunan dokumentasi Business Process Mapping (BPM) 2. Preparation of Business Process Mapping (BPM) and
dan Risk Control Matrices (RCM) untuk mengidentifikasi Risk Control Matrices (RCM) documentation to identify
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PT Bank Mandiri Taspen proses signifikan, risiko, serta aktivitas pengendalian kunci significant processes, risks, and key control activities on an secara end-to-end. end-to-end basis. 3. Evaluasi pengendalian oleh Divisi Internal Audit melalui 3. Evaluation of controls by the Internal Audit Division through Test of Design (ToD) dan Test of Effectiveness (ToE) untuk Test of Design (ToD) and Test of Effectiveness (ToE) to menilai kecukupan desain dan efektivitas implementasi assess the adequacy of control design and implementation pengendalian, termasuk identifikasi area perbaikan dan effectiveness, including identification of improvement areas tindak lanjut perbaikan yang diperlukan. and required follow-up actions. Laporan Pengendalian Internal Dalam Proses Pelaporan Report on Internal Control over Financial Reporting of the Keuangan Bank Bank Pada tahun 2025, Bank Mandiri Taspen menerapkan In 2025, Bank Mandiri Taspen implemented Internal Control pengendalian internal atas pelaporan keuangan (Internal over Financial Reporting (ICoFR) in a systematic manner Control over Financial Reporting/ICOFR) secara sistematis to provide reasonable assurance that the preparation and untuk memberikan keyakinan memadai bahwa proses presentation of the financial statements for the financial year penyusunan dan penyajian Laporan Keuangan untuk tahun ended 31 December 2025 were supported by adequate buku yang berakhir pada tanggal 31 Desember 2025 didukung internal controls and were prepared reliably and accurately in oleh pengendalian internal yang memadai, disusun secara andal accordance with applicable accounting standards. dan akurat sesuai dengan standar akuntansi yang berlaku. Direksi Bank Mandiri Taspen bertanggung jawab atas The Board of Directors of Bank Mandiri Taspen was responsible penerapan dan pemeliharaan pengendalian internal dalam for the implementation and maintenance of internal control proses pelaporan keuangan Bank untuk tahun buku yang over the Bank’s financial reporting process for the financial berakhir pada tanggal 31 Desember 2025, dan berdasarkan year ended 31 December 2025. Based on the results of the hasil penilaian serta pengujian atas penerapan ICOFR pada assessment and testing of ICoFR implementation during the periode tersebut, Direksi menyatakan bahwa penerapan ICOFR period, the Board of Directors stated that ICoFR had been telah berjalan efektif dalam memberikan keyakinan memadai operating effectively in providing reasonable assurance over atas keandalan proses pelaporan keuangan Bank. the reliability of the Bank’s financial reporting process. Bank telah merancang dan mengimplementasikan ICOFR The Bank designed and implemented ICoFR in a structured secara terstruktur dan berkesinambungan guna memberikan and sustainable manner to ensure reasonable assurance keyakinan yang memadai atas keandalan pelaporan keuangan over the reliability of financial reporting and compliance with serta kesesuaian dengan standar akuntansi dan ketentuan applicable accounting standards and regulations. In line with yang berlaku. Sejalan dengan praktik tata kelola yang baik, good governance practices, the Bank recognized that any Bank menyadari bahwa setiap sistem pengendalian internal internal control system has inherent limitations that cannot fully memiliki keterbatasan inheren yang tidak dapat sepenuhnya eliminate all risks of material misstatement. Therefore, the Bank menghilangkan seluruh risiko salah saji. Oleh karena itu, Bank remained committed to continuous monitoring and ongoing berkomitmen untuk melakukan pemantauan berkelanjutan enhancement of the design and implementation of internal serta penyempurnaan desain dan implementasi pengendalian controls in order to further improve the effectiveness of ICoFR internal secara berkesinambungan guna meningkatkan and the reliability of financial reporting in subsequent periods. efektivitas ICOFR dan keandalan pelaporan keuangan pada periode berikutnya. Kegiatan Pemantauan dan Tindakan Koreksi Monitoring Activities and Correction Actions Penyimpangan Bank melakukan pemantauan secara terus menerus terhadap The Bank continuously monitors the overall effectiveness of efektivitas keseluruhan pelaksanaan pengendalian internal. internal control implementation. Monitoring of the Bank’s main Pemantauan terhadap Risiko utama Bank harus diprioritaskan risks must be prioritized and function as part of the Bank’s daily dan berfungsi sebagai bagian dari kegiatan Bank sehari- activities including periodic evaluations, both by the risk taking hari termasuk evaluasi secara berkala, baik oleh satuan kerja unit and by the Internal Audit. operasional (risk taking unit) maupun oleh Internal Audit. Bank Mandiri Taspen memantau dan mengevaluasi kecukupan Bank Mandiri Taspen continuously monitors and evaluates SPI secara terus menerus berkaitan dengan adanya perubahan the adequacy of the SPI in relation to changes in internal and kondisi intern dan ekstern serta harus meningkatkan kapasitas external conditions and must increase the capacity of the 2025 Annual Report 691
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SPI tersebut agar efektivitasnya dapat ditingkatkan. Kelemahan Internal Oversight Unit (SPI) so that its effectiveness can be
dalam pengendalian internal, baik yang diidentifikasi oleh increased. Weaknesses in internal control, whether identified
satuan kerja operasional (risk taking unit), Internal Audit, by the risk taking unit, Internal Audit, or other parties, are then
maupun pihak lainnya, selanjutnya dilaporkan kepada Direksi reported to the Board of Directors and Board of Commissioners.
dan Dewan Komisaris.
Kesesuaian dengan The Committee of Compatibility with the Committee of Sponsoring
Sponsoring Organization of The Treadway Organization of the Treadway Commission
Commission (COSO) (COSO)
Sistem pengendalian intern Bank telah sesuai dengan Internal Bank Internal control system has already suited to Internal
Control Integrated Framework yang dikembangkan oleh The Control Integrated Framework developed by The Committee of
Committee of Sponsoring Organization of the Treadway Sponsoring Organization of the Tradeway Commission (COSO)
Commission (COSO) tahun 2013. Tujuan pengendalian in 2013. The objectives of internal control include operational,
internal meliputi tujuan operasional, tujuan pelaporan dan reporting, and compliance. Operational objective is related to
tujuan kepatuhan. Tujuan operasional berkaitan dengan the operational effectiveness and efficiency. Reporting objective
efektivitas dan efisiensi operasi. Tujuan pelaporan berkaitan is associated with the importance of financial reporting which
dengan kepentingan pelaporan keuangan yang memenuhi fulfills the criteria of being reliable, timely, transparent, and
kriteria andal, tepat waktu, transparan dan persyaratan lain other requirements determined by regulator and bank. In
yang ditetapkan oleh Regulator maupun Bank. Sedangkan addition, compliance objective is related to the bank compliace
tujuan kepatuhan berkaitan dengan kepatuhan Bank terhadap towards laws and regulations. Internal control elements include
hukum dan peraturan perundang-undangan. Unsur-unsur the following components:
pengendalian intern meliputi komponen-komponen sebagai
berikut:
1. Lingkungan Pengendalian 1. Control environment
2. Penilaian Risiko 2. Risk assessment
3. Aktivitas Pengendalian 3. Control activities
4. Informasi dan Komunikasi 4. Information and communication
5. Aktivitas Pemonitoran 5. Monitoring activities
Kelima unsur pengendalian internal menurut COSO sejalan The five internal control elements according to COSO are
dengan Elemen Sistem Pengendalian Internal Bank menurut in line with the Internal Control System Elements of Banks
Surat Edaran Otoritas Jasa Keuangan No 35/SEOJK.03/2017 according to the Circular of the Financial Service Authority
tanggal 7 Juli 2017 tentang Pedoman Standar Sistem No 35/SEOJK.03/2017 on July 7, 2017 about Implementation
Pengendalian Intern Bagi Bank Umum. Adapun Implementasi of Governance for Commercial Banks. The implementation
pengendalian internal di Bank Mandiri Taspen yang mencakup of the main elements above has already suited with Internal
elemen-elemen utama di atas telah sesuai dengan Internal Control Integrated Framework developed by The Committee of
Control Integrated Framework yang dikembangkan oleh The Sponsoring Organization of the Treadway Commission (COSO)
Committee of Sponsoring Organization of the Treadway as follows:
Commission (COSO) sebagai berikut:
1. Lingkungan Pengendalian 1. Control Environment
Elemen lingkungan pengendalian di Bank Mandiri Taspen The control environment element at Bank Mandiri Taspen
diwujudkan dalam bentuk pengawasan manajemen dan was reflected in management oversight and control culture,
budaya pengendalian, dimana ruang lingkup pengendalian where the scope of control was implemented at all levels,
dilakukan baik di seluruh tingkatan, yaitu pengendalian including activity-level controls and entity-level controls.
tingkat aktivitas maupun pengendalian tingkat entitas.
2. Identifikasi dan Penilaian Risiko 2. Risk Identification and Assessment
Risiko-risiko yang material dan memberi pengaruh yang Material risks that adversely affected the achievement of
tidak menguntungkan terhadap pencapaian tujuan Bank the Bank’s objectives were identified and continuously
telah diidentifikasi dan diukur secara berkelanjutan oleh measured by all units.
seluruh unit.
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Proses identifikasi risiko dilakukan untuk mengidentifikasi 8 The risk identification process covered eight (8) types of
(delapan) risiko, yaitu: risk, namely:
a. Risiko Kredit a. Credit Risk
b. Risiko Pasar b. Market Risk
c. Risiko Operasional c. Operational Risk
d. Risiko Likuiditas d. Liquidity Risk
e. Risiko Reputasi e. Reputational Risk
f. Risiko Stratejik f. Strategic Risk
g. Risiko Kepatuhan g. Compliance Risk
h. Risiko Hukum h. Legal Risk
Penilaian risiko merupakan proses untuk menentukan Risk assessment was the process of determining how risks
bagaimana risiko harus dikelola dan dilaksanakan pada should be managed and implemented at all operational unit
seluruh tingkatan unit operasional, termasuk didalamnya levels, including the identification, analysis, and evaluation
proses identifikasi, analisis dan penilaian risiko yang of risks faced in achieving the Bank’s objectives.
dihadapi dalam mencapai tujuan Bank.
3. Aktivitas Pengendalian 3. Control Activities
Aktivitas pengendalian secara umum telah melibatkan Control activities generally involved all employees, including
seluruh pegawai termasuk Direksi yang disusun untuk the Board of Directors, and were designed to ensure that
memastikan arahan manajemen telah dilaksanakan dan management directives were implemented and that actions
tindakan untuk mengatasi risiko yang teridentifikasi telah to address identified risks had been taken. Control activities
dilakukan. Kegiatan pengendalian sesuai fungsi organisasi in accordance with organizational functions at a minimum
sekurang-kurangnya meliputi Kaji Ulang Manajemen (Top included Top Management Reviews, Functional Reviews,
Management Review), Kaji Ulang Kinerja Operasional Information System Controls, Physical Asset Controls, and
(Functional Review), Pengendalian Sistem Informasi, Documentation Controls.
Pengendalian Aset Fisik dan Dokumentasi.
Aktivitas pengendalian telah dituangkan dalam dokumen Control activities were documented in policies and
kebijakan dan prosedur untuk mengidentifikasi risiko-risiko procedures to identify risks such as market, liquidity, credit,
(dhi. Risiko pasar, likuiditas, kredit, operasional, kepatuhan, operational, compliance, reputational, strategic, and legal
reputasi, stratejik dan hukum). risks.
4. Informasi dan Komunikasi 4. Information and Communication
Sistem akuntansi, informasi dan komunikasi bertujuan The accounting, information, and communication systems
untuk mengidentifikasi masalah yang mungkin timbul dan aimed to identify potential issues and serve as a medium
digunakan sebagai sarana tukar menukar informasi dalam for information exchange in the execution of duties and
rangka pelaksanaan tugas sesuai dengan tanggung jawab responsibilities, comprising:
masing-masing, meliputi:
a. Sistem Akuntansi a. Accounting System
Mencakup metode, catatan dan proses rekonsiliasi data Covering methods, records, and reconciliation
accounting dengan sistem informasi. processes between accounting data and information
systems.
b. Sistem Informasi b. Information System
Bank Mandiri Taspen telah melakukan pengendalian Bank Mandiri Taspen had implemented controls over
risiko-risiko yang berhubungan dengan penggunaan risks related to information technology usage to prevent
teknologi informasi untuk mencegah terjadinya business disruptions and potential losses, including:
gangguan pada usaha dan kerugian potensial, meliputi:
1) Pengendalian yang berhubungan dengan 1) IT-related controls such as mainframe, client-
komputer seperti mainframe, client server, server, and workstation controls ensuring proper
workstation yang memastikan operasional berjalan operations, including data backup and recovery
dengan semestinya meliputi prosedur back up procedures, software acquisition and development
dan penyelamatan data (data recovery), kebijakan policies, maintenance procedures, and physical/
perolehan dan pengembangan perangkat lunak, logical access security controls.
prosedur pemeliharaan dan pengendalian
keamanan akses (physical/logical).
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2) Pengendalian atas aplikasi termasuk kesesuaian 2) Application controls including compliance with
pada ketentuan dan ketepatan data yang diproses, regulations and data accuracy, data entry validation
prosedur validasi untuk pencatatan data, prosedur procedures, access authorization controls, and
pengendalian dan otorisasi akses serta pengamanan safeguards for exceptions or deviations.
hal-hal yang dikecualikan atau menyimpang.
c. Bank Mandiri Taspen telah memiliki mekanisme c. The Bank had implemented a Whistleblowing System
Whistleblowing System sebagai sarana pelaporan as a reporting mechanism for suspected fraud through
adanya indikasi fraud melalui Letter to CEO. a Letter to CEO channel.
5. Aktivitas Pemantauan 5. Monitoring Activities
Kegiatan pemantauan dilakukan untuk memantau Monitoring activities were conducted to assess the
efektivitas pelaksanaan pengendalian intern yang berupa: effectiveness of internal control implementation, including:
1. Kegiatan pemantauan dan tindakan koreksi 1. Monitoring and corrective actions by Internal Audit
penyimpangan oleh Audit Internal.
Aktivitas pemantauan (evaluasi) terhadap kecukupan Monitoring activities (evaluation) of the adequacy of the
Sistem Pengendalian Intern dilakukan berkaitan Internal Control System were performed in relation to
dengan adanya perubahan kondisi intern maupun changes in internal and external conditions to enhance
ekstern sehingga dapat meningkatkan kapasitas sistem its effectiveness. Such activities were conducted
pengendalian intern dan efektivitasnya. Aktivitas periodically or on an ad-hoc basis by the Internal Audit
pemantauan (evaluasi) terhadap Sistem Pengendalian Division. The Internal Audit function was independent
Intern dilakukan secara berkala atau insidentil oleh from operational functions and had access to all
Divisi Internal Audit. Fungsi Divisi Internal Audit operational activities. As part of the Internal Control
telah independen terhadap fungsi yang menjalankan System, Internal Audit provided an independent
aktivitas harian dan memiliki akses terhadap semua assessment of the adequacy of and compliance with
kegiatan operasional. Sebagai bagian dari Sistem Bank policies and procedures and reported directly to
Pengendalian Intern, Divisi Internal Audit melakukan the President Director, Compliance Director, and the
penilaian yang independen mengenai kecukupan dan Board of Commissioners through the Audit Committee.
kepatuhan Bank terhadap kebijakan dan prosedur yang
ditetapkan dan melaporkan hasilnya secara langsung
ke Direktur Utama, Direktur Kepatuhan dan Dewan
Komisaris melalui Komite Audit.
2. Pengawasan dari eksternal (OJK, BPK dan Akuntan Publik) 2. External supervision (OJK, BPK, and External Auditors)
Tingkat pengawasan terhadap operasional dilakukan Oversight of operations was conducted in a tiered
secara berjenjang termasuk pengawasan oleh pihak manner, including external supervision by the Financial
ekstern yang terdiri dari Otoritas Jasa Keuangan, Bank Services Authority (OJK), Bank Indonesia as regulator,
Indonesia sebagai Regulator dan Auditor Eksternal and external auditors (Public Accounting Firm and
(Kantor Akuntan Publik dan BPK). Bank Indonesia/ the Supreme Audit Agency/BPK). OJK exercised its
Otoritas Jasa Keuangan menjalankan fungsinya sebagai supervisory authority, including:
otoritas pengawas, mencakup:
a. Kewenangan dalam mengatur perizinan (power to a. Licensing authority (power to license)
license)
b. Kewenangan dalam membuat peraturan (power to b. Regulatory authority (power to regulate)
regulate)
c. Kewenangan dalam mengawasi (power to control) c. Supervisory authority (power to control)
d. Kewenangan dalam menetapkan dan mengenakan d. Enforcement authority (power to impose sanctions)
sanksi (power to impose sanction)
Disisi lain, Bank Mandiri Taspen juga wajib In addition, Bank Mandiri Taspen was required to
menyampaikan laporan keuangan yang telah submit audited financial statements periodically to OJK.
diaudit oleh Kantor Akuntan Publik secara periodik The effectiveness of external audit implementation was
dan menyampaikan ke OJK. Efektivitas pelaksanaan evaluated by the Audit Committee, which also reviewed
audit dari auditor eksternal dievaluasi oleh Komite the independence and objectivity of external auditors
Audit. Komite Audit juga menelaah independensi and assessed the adequacy of audit coverage to ensure
dan objektivitas auditor eksternal serta menelaah that all significant risks had been properly considered.
kecukupan pemeriksaan yang dilakukan untuk
memastikan semua risiko yang signifikan telah
dipertimbangkan.
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Evaluasi Pelaksanaan Sistem Pengendalian Evaluation of The Implementation of The
Internal Internal Control System
Sejalan dengan POJK No. 18/POJK.03/2014 tanggal In line with POJK No. 18/POJK.03/2014 dated November 18,
18 November 2014 Perihal Penerapan Tata Kelola Terintegrasi 2014 concerning the Implementation of Integrated Governance
Bagi Konglomerasi Keuangan, Internal Audit Bank Mandiri for Financial Conglomerates, Bank Mandiri Internal Audit as
sebagai Satuan Kerja Audit Intern Terintegrasi mempunyai the Integrated Internal Audit Work Unit has the obligation to
kewajiban memantau pelaksanaan audit intern pada masing- monitor the implementation of internal audits at each Financial
masing Lembaga Jasa Keuangan (Perusahaan Anak) dalam Services Institution (Subsidiary Company) in the Financial
Konglomerasi Keuangan dan memastikan bahwa Perusahaan Conglomerate and ensure that the Subsidiary Company has
Anak telah dikelola dengan baik. been managed well.
Efektivitas internal control dinilai secara independen oleh The effectiveness of internal control was independently assessed
fungsi Internal Audit. Untuk memastikan adanya standarisasi by the Internal Audit function. To ensure standardization
dalam penilaian efektivitas internal control Perusahaan Anak, in evaluating the effectiveness of internal control within
maka Internal Audit Bank Mandiri telah mengembangkan suatu subsidiaries, Bank Mandiri’s Internal Audit developed a tool
tools yang dapat digunakan oleh Internal Audit Perusahaan known as the “Subsidiary Control Rating (CRPA)” for use by
Anak yaitu “Control Rating Perusahaan Anak (CRPA)”. Nilai subsidiary Internal Audit units. The CRPA score of Bank Mandiri
CRPA Bank Mandiri Taspen pada tahun 2025 sebesar 86,150 Taspen in 2025 was 86.150 (satisfactory). This rating indicated
(satisfactory). Dengan predikat satisfactory ini berarti secara that, in general, internal control was adequate in material
umum internal control telah memadai pada aspek material aspects in terms of adequacy, effectiveness, and sustainability;
dalam hal kecukupan (adequacy), efektivitas (effectiveness) however, limited specific improvements were still required.
dan keberlanjutan (sustainability), namun masih dibutuhkan
beberapa perbaikan spesifik dalam jumlah terbatas (limited).
Pernyataan Direksi dan/atau Dewan Komisaris Statement of The Board of Directors and/ or The
atas Kecukupan Sistem Pengendalian Internal Board of Commissioners on The Adequacy of
The Internal Control System
Dalam pengawasan terhadap penerapan sistem pengendalian In supervising the implementation of the internal control
internal, Direksi dan Dewan Komisaris dibantu oleh Internal system, the Board of Commissioners was assisted by the
Audit yang merupakan Satuan Kerja dalam organisasi dan Internal Audit, a work unit within the Bank’s organization. In
Komite Audit. Dalam menjalankan tugasnya, Internal Audit carrying out its duties, Internal Audit communicated directly
berkomunikasi langsung dengan Dewan Komisaris melalui with the Board of Commissioners through the Audit Committee
Komite Audit untuk menginformasikan berbagai hal yang to inform various matters relating to Internal Audit Activities.
berhubungan dengan Aktivitas Internal Audit. Direksi dan The Board of Commissioners and Directors are of the view that
Dewan Komisaris berpandangan bahwa penerapan sistem the implementation of the internal control system in 2025 has
pengendalian internal selama tahun 2025 sudah berjalan gone well.
dengan baik.
Manajemen Risiko Risk Management
Manajemen risiko adalah serangkaian metodologi dan prosedur Risk management is a series of methodologies and procedures
yang digunakan untuk mengidentifikasi, mengukur, memantau, used to identify, measure, monitor and control risks arising from
dan mengendalikan risiko yang timbul dari seluruh kegiatan all Bank business activities, including efforts to mitigate and/or
usaha Bank, termasuk upaya untuk memitigasi dan atau minimize financial and non-financial losses that may arise from
meminimalkan kerugian finansial maupun non finansial yang bank products or activities, relationships between banks and
mungkin timbul dari produk atau aktivitas bank, hubungan customers and within the Bank.
antara bank dengan nasabah maupun dalam internal Bank.
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Dasar Penerapan Manajemen Risiko Basis for The Implementation of Risk
Management
Penerapan Manajemen Risiko Bank Mandiri Taspen mengacu The implementation of Bank Mandiri Taspen’s Risk Management
pada Peraturan Otoritas Jasa Keuangan (POJK) tentang refers to the Financial Services Authority Regulation (POJK)
Penerapan Manajemen Risiko Bagi Bank Umum No. 18/ concerning the Implementation of Risk Management for
POJK.03/2016 tanggal 16 Maret 2016 dan Surat Edaran Commercial Banks No. 18/POJK.03/2016 dated 16 March
Otoritas Jasa Keuangan (OJK) No. 34/SEOJK.03/2016 tentang 2016 and Circular of the Financial Services Authority (OJK)
Penerapan Manajemen Risiko Bagi Bank Umum. No. 34/ SEOJK.03/2016 concerning Implementation of Risk
Management for Commercial Banks.
Penerapan Manajemen Risiko Secara Umum Implementation of Risk Management In General
Penerapan manajemen risiko pada Bank Mandiri Taspen menjadi The Bank implements risk management in all of its activities
bagian yang terintegrasi dalam setiap aktivitas operasional to support prudent business growth, balancing the rapid
Bank, dimana juga berperan dalam mendorong pertumbuhan development of business types, scope, and expansion in the
bisnis Bank yang sehat dan prudent. Hal ini sejalan dengan banking industry, which is marked by increasingly complex
dinamika Industri perbankan yang terus berkembang pesat risks in the Bank’s operations. To address the challenge, Bank
yang disertai dengan semakin beragam dan kompleksnya risiko Mandiri Taspen constantly refines its policies, infrastructure,
pada aktivitas Bank. Guna menghadapi tantangan tersebut, and human capital quality periodically by referring to the
Bank Mandiri Taspen secara konsisten melakukan peninjauan Regulation of Financial Services Authority (POJK) concerning
dan penyempurnaan kebijakan, penguatan infrastruktur, the Implementation of Risk Management for Commercial Bank
serta peningkatan kompetensi sumber daya manusia secara No. 18/POJK.03/2016 dated March 16, 2016.
berkala. Seluruh upaya tersebut dilaksanakan dengan tetap
berpedoman pada Peraturan Otoritas Jasa Keuangan (POJK)
tentang Penerapan Manajemen Risiko Bagi Bank Umum No.
18/POJK.03/2016 tanggal 16 Maret 2016.
Proses manajemen risiko dilaksanakan secara aktif oleh The risk management process is performed actively by Bank’s
manajemen Bank melalui Komite Manajemen Risiko yang management through Committee under the Board of Directors
meliputi Asset and Liability Committee, Risk Management which comprises of Asset and Liability Committee, Risk
Committee dan Komite Kebijakan Perkreditan. Management Committee and Credit Policy Committee.
Dalam rangka mewujudkan pengelolaan risiko yang menyeluruh, In order to achieve comprehensive, integrated, measurable,
terpadu, terukur dan terkendali, Bank Mandiri Taspen telah and well-controlled risk management, Bank Mandiri Taspen
memiliki Satuan Kerja Manajemen Risiko yang secara struktural had established a Risk Management Working Unit, which
bertanggung jawab kepada Direktur Keuangan & Risk was structurally responsible to the Director of Finance & Risk
(sebelumnya Direktur Finance, Risk & Operations). Satuan Kerja (previously the Director of Finance, Risk & Operations). The
Manajemen Risiko juga berperan sebagai anggota tetap yang Risk Management Working Unit also served as a permanent
tidak memiliki hak suara (Permanent Non-Voting Members) non-voting member in the Risk Management Committee, the
pada Komite Manajemen Risiko, Asset Liability Committee Asset and Liability Committee (ALCO), and the Credit Policy
(ALCO) serta Komite Kebijakan Perkreditan. Committee.
Dalam pelaksanaan aktivitas operasionalnya, fungsi manajemen In the implementation of its operational activities, the risk
risiko dibagi ke dalam tiga unit kerja, yaitu: management function was divided into three working units,
namely:
1. Risk Management, yang bertugas merumuskan rambu- 1. Risk Management, which was responsible for formulating
rambu dalam pelaksanaan aktivitas operasional serta bisnis guidelines for the execution of the Bank’s operational and
Bank. business activities.
2. Credit Risk Approval, yang berfungsi sebagai mitra strategis 2. Credit Risk Approval, which served as a strategic partner
bagi unit bisnis dalam penerapan four-eyes principle. to business units in the implementation of the four-eyes
principle.
3. Risk Business Control, yang bertanggung jawab 3. Risk Business Control, which was responsible for carrying
menjalankan fungsi pengendalian internal sebagai langkah out internal control functions as a mitigation measure for
mitigasi risiko operasional di seluruh unit kerja, baik di operational risks across all working units, both at the head
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kantor pusat maupun seluruh jaringan kantor cabang Bank office and throughout the branch network of Bank Mandiri
Mandiri Taspen. Taspen.
Mengacu pada Arsitektur Kebijakan Bank Mandiri Taspen, Referring to Bank Mandiri Taspen’s Policy Architecture, the
penerapan manajemen risiko berlandaskan pada Kebijakan implementation of risk management was based on the Bank’s
Manajemen Risiko Bank Mandiri Taspen, yang selanjutnya Risk Management Policy, which subsequently served as
menjadi acuan dalam penyusunan Standar Prosedur serta the reference for the preparation of more detailed Standard
Petunjuk Teknis Operasional yang lebih terperinci. Operating Procedures (SOPs) and Operational Technical
Guidelines.
Guna memperoleh gambaran kondisi risiko yang menyeluruh In order to obtain a comprehensive and continuous overview
dan berkesinambungan, Bank Mandiri Taspen menyusun of the Bank’s risk condition, Bank Mandiri Taspen prepared
laporan Profil Risiko Bank setiap triwulan dan Laporan penilaian a quarterly Risk Profile Report and a semi-annual Bank
Tingkat Kesehatan Bank dengan menggunakan pendekatan Soundness Assessment Report using the Risk-Based Bank
risiko (Risk Based Bank Rating/RBBR) setiap semester , yang Rating (RBBR) approach, both of which were submitted to the
keduanya dilaporkan kepada Otoritas Jasa Keuangan. Financial Services Authority (OJK).
Laporan profil risiko tersebut mencakup penilaian atas risiko The risk profile report covered the assessment of inherent
yang melekat dalam kegiatan bisnis Bank (inherent risk) serta risks in the Bank’s business activities and the quality of Risk
kualitas penerapan Manajemen Risiko terhadap 8 (delapan) Management implementation across eight (8) types of risk,
jenis risiko, yaitu risiko kredit, pasar, likuiditas, operasional, namely credit risk, market risk, liquidity risk, operational risk,
hukum, strategik, reputasi, dan kepatuhan. Di samping legal risk, strategic risk, reputational risk, and compliance risk.
penyusunan profil risiko, Bank juga melakukan penilaian atas In addition, the Bank also conducted assessments of Good
aspek Good Corporate Governance (GCG), rentabilitas, dan Corporate Governance (GCG), profitability, and capital adequacy
permodalan sebagai bagian dalam penilaian Tingkat Kesehatan as part of the Bank Soundness assessment, in accordance
Bank dengan berpedoman pada parameter yang ditetapkan with the parameters set out in Financial Services Authority
dalam POJK Nomor 4/POJK.03/2016 tanggal 26 Januari 2016 Regulation (POJK) No. 4/POJK.03/2016 dated 26 January 2016
tentang Penilaian Tingkat Kesehatan Bank Umum. concerning Assessment of Commercial Bank Soundness.
Mempertimbangkan model bisnis Bank Mandiri Taspen saat Considering the current business model of Bank Mandiri Taspen,
ini, Bank memiliki risiko yang menjadi prioritas utama dalam the Bank prioritized the management of key risks, namely Credit
pengelolaannya mencakup Risiko Kredit, Risiko Pasar, Risiko Risk, Market Risk, Liquidity Risk, and Operational Risk. The Bank
Likuiditas, dan Risiko Operasional. Bank senantiasa dihadapkan was continuously exposed to various risks arising from both
pada berbagai risiko yang bersumber dari faktor internal maupun internal and external factors, whether controllable or beyond
eksternal, baik yang dapat dikendalikan maupun yang berada the Bank’s control, all of which could potentially impact the
di luar kendali Bank, dan seluruhnya berpotensi memberikan Bank’s performance, either directly or indirectly. In this regard,
dampak terhadap kinerja Bank secara langsung maupun Bank Mandiri Taspen undertook financial risks in a measured
tidak langsung. Atas hal tersebut, Bank Mandiri Taspen dalam and controlled manner while adhering to prudential principles.
sebagian besar bisnisnya mengambil risiko keuangan secara The risk management process was implemented proactively,
terukur, terkendali, dan tetap berpegang pada prinsip kehati- systematically, and with discipline, covering all types of risks
hatian. Proses pengelolaan risiko pada Bank dilaksanakan across the Bank’s activities, particularly credit, market, liquidity,
secara proaktif, sistematis, dan berdisiplin, mencakup seluruh and operational risks. Meanwhile, reputational risk, legal risk,
jenis risiko pada setiap aktivitas Bank, khususnya risiko kredit, and compliance risk were managed in an integrated manner as
risiko pasar, risiko likuiditas, dan risiko operasional. Adapun part of the Bank’s operational risk management framework.
risiko reputasi, risiko hukum, dan risiko kepatuhan dikelola
secara terintegrasi sebagai bagian dari kerangka pengelolaan
risiko operasional Bank.
Manajemen menggunakan pendekatan pengelolaan risiko Management applied a comprehensive risk management
menyeluruh berdasarkan prinsip-prinsip dan nilai-nilai yang approach based on sound principles and values, including a well-
baik, meliputi strategi risiko yang terdefinisi dengan baik, defined risk strategy, an appropriate Board structure, and active
struktur dewan yang tepat dan komite kerja yang aktif dengan working committees with clearly defined roles, responsibilities,
peran, tanggung jawab, wewenang dan jenjang pendelegasian authorities, and delegation hierarchies. The Bank’s risk
yang jelas. Manajemen risiko pada Bank ditelaah berdasarkan management was reviewed based on key performance
indikator kinerja utama yang disebarluaskan melalui manual indicators, which were disseminated through policy manuals
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dan dokumentasi kebijakan serta dinilai dan diaudit secara and documentation, and was independently assessed and
independen. audited which were disseminated through policy manuals and
documentation, and were independently assessed and audited.
Bank Mandiri Taspen menerapkan manajemen risiko dan Bank Mandiri Taspen implemented risk management and
sistem pengendalian internal secara efektif yang disesuaikan an effective internal control system that was aligned with
dengan tujuan dan kebijakan usaha, ukuran dan kompleksitas its business objectives and policies, as well as the size
yang disesuaikan dengan kegiatan usaha Bank Mandiri and complexity of its operations, in accordance with the
Taspen dengan berpedoman pada persyaratan dan tata requirements and procedures stipulated under Financial
cara sebagaimana ditetapkan dalam Peraturan Otoritas Jasa Services Authority (OJK) regulations, and by referring to the
Keuangan (POJK), maupun dengan mengacu pada tindakan- following measures:
tindakan sebagai berikut.
1. Melakukan identifikasi dan pengendalian seluruh risiko 1. Identifying and controlling all risks, including those arising
termasuk yang berasal dari produk baru dan aktivitas baru. from new products and new activities.
2. Dalam pengendalian risiko, Bank Mandiri Taspen telah 2. Implementing an integrated Risk Management Framework
mengimplementasikan suatu kerangka Dasar Manajemen to ensure effective and optimal risk management, supported
Risiko (Risk Management Framework) secara terpadu. by a Risk Management Committee that discusses overall
Agar penerapan manajemen risiko dapat berjalan dengan risk issues faced by the Bank and recommends risk
efektif dan optimal, Bank Mandiri Taspen telah memiliki management policies to the Board of Directors.
Komite Manajemen Risiko yang berfungsi untuk membahas
permasalahan risiko yang dihadapi Bank Mandiri Taspen
secara keseluruhan dan merekomendasikan kebijakan
manajemen risiko kepada Direksi.
3. Memiliki Satuan Kerja Manajemen Risiko (SKMR) yang 3. Maintaining a Risk Management Work Unit (SKMR) to
bertujuan untuk meyakinkan bahwa risiko yang dihadapi ensure that risks faced by the Bank are properly identified,
Bank Mandiri Taspen dapat diidentifikasi, diukur, dipantau, measured, monitored, controlled, and reported through an
dikendalikan, dan dilaporkan dengan benar melalui appropriate risk management framework.
penerapan kerangka kerja manajemen risiko yang sesuai.
4. Bank Mandiri Taspen telah membentuk beberapa Komite 4. Establishing several specialized committees to manage
lain yang bertugas untuk menangani risiko secara lebih specific risks, including the Credit Policy Committee, Credit
spesifik antara lain: Komite Kebijakan Perkreditan, Komite Committee, and Asset and Liability Committee (ALCO).
Kredit serta Komite Aset dan Pasiva (Asset and Liabilities
Committee – ALCO).
5. Memastikan bahwa penyusunan sistem dan prosedur kerja 5. Ensuring that the development of systems and procedures
yang ada telah memperhatikan sisi operasional maupun considers both operational and business aspects as well as
bisnis serta tingkat risiko yang mungkin terjadi dalam suatu the level of risks that may arise within each work unit.
unit kerja.
6. Memastikan sistem pengendalian internal telah diterapkan 6. Ensuring that the internal control system is implemented in
sesuai ketentuan. accordance with applicable regulations.
7. Memantau kepatuhan Bank Mandiri Taspen dengan prinsip 7. Monitoring compliance with sound banking principles
pengelolaan bank yang sehat sesuai dengan ketentuan through the Compliance Unit in accordance with prevailing
yang berlaku melalui unit kerja Satuan Kerja Kepatuhan. regulations.
8. Membuat Laporan Profil Risiko Bank Mandiri Taspen setiap 8. Preparing quarterly Risk Profile Reports and semi-annual
triwulan dan Leporan Tingkat Kesehatan Bank Mandiri Bank Soundness Assessment Reports and submitting
Taspen setiap semesteran serta menyampaikannya kepada them to the Financial Services Authority (OJK) in a timely
OJK secara tepat waktu. manner.
9. Mengawal pengembangan Sistem Informasi dan Teknologi 9. Overseeing the development of Information Technology
serta Keamanan Siber yang ada di Bank Mandiri Taspen. systems and Cybersecurity within the Bank.
10. Menetapkan dan mengevaluasi Rencana Aksi Pemulihan 10. Establishing and evaluating the Recovery Plan and
(Recovery Plan) dan menyampaikannya kepada OJK secara submitting it to OJK in a timely manner.
tepat waktu
11. Menetapkan dan mengevaluasi Rencana Resolusi 11. Establishing and evaluating the Resolution Plan and
(Resolution Plan) dan menyampaikannya kepada LPS submitting it to the Indonesia Deposit Insurance Corporation
secara tepat waktu. (LPS) in a timely manner.
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Pengawasan Aktif Direksi dan Dewan Komisaris Active Supervision of the Board of Directors and
Board of Commissioners
Dewan Komisaris dan Direksi bertanggung jawab atas The Board of Commissioners and the Board of Directors were
penerapan manajemen risiko dan sistem pengendalian responsible for the implementation of risk management and
internal di Bank Mandiri Taspen. Wujud nyata pengawasan the internal control system at Bank Mandiri Taspen. The active
aktif Dewan Komisaris Bank Mandiri Taspen tercermin dari supervisory role of the Board of Commissioners was reflected
pemberian persetujuan atas Kebijakan Manajemen Risiko in the approval of the Risk Management Policy, which was
yang disusun dan dievaluasi oleh Direksi secara berkala, serta prepared and periodically evaluated by the Board of Directors,
melalui pelaksanaan evaluasi atas implementasi kebijakan as well as through periodic evaluation of its implementation
manajemen risiko tersebut melalui forum rapat Direksi dan in joint meetings of the Board of Directors and the Board of
Komisaris secara berkala. Dalam pelaksanaannya, pengawasan Commissioners.In its execution, the active supervision of
aktif Dewan Komisaris didukung oleh Komite Pemantau the Board of Commissioners was supported by the Risk
Risiko, sedangkan pelaksanaan pengawasan aktif Direksi juga Oversight Committee, while the active supervision of the
dilakukan melalui forum rapat Direksi dan Komite Manajemen Board of Directors was also carried out through meetings of
Risiko (KMR), Komite Kebijakan Perkreditan (KKP) dan Asset the Board of Directors and key committees, namely the Risk
Liability Committee (ALCO). Sebagai bagian pengawasan aktif Management Committee (RMC), the Credit Policy Committee
Dewan Komisaris dan Direksi, kualitas Sumber Daya Manusia (CPC), and the Asset and Liability Committee (ALCO). As part
(SDM) yang memadai merupakan salah satu aspek penting of the active supervision of both the Board of Commissioners
dalam penerapan manajemen risiko. Pemenuhan kualitas SDM and the Board of Directors, the adequacy of human resources
tersebut antara lain dilakukan melalui pengembangan program (HR) was recognized as a key aspect in the implementation of
pendidikan dan pelatihan pegawai seperti program Sertifikasi risk management. The fulfillment of HR quality was achieved
Manajemen Risiko serta program pelatihan atau sosialisasi through employee education and training programs, including
internal dengan materi Manajemen Risiko. Risk Management Certification programs and internal training
or socialization programs on Risk Management.
Penerapan manajemen risiko dan sistem pengendalian internal Implementation of Risk Management and Internal Control
Bank Mandiri Taspen mencakup: System at Bank Mandiri Taspen
1. Pengawasan yang dilakukan oleh Dewan Komisaris 1. Supervision by the Board of Commissioners
Pengawasan yang dilakukan oleh Dewan Komisaris adalah The supervision carried out by the Board of Commissioners
sebagai berikut. included the following:
• Mengevaluasi kebijakan manajemen risiko dalam hal • Evaluating the risk management policy in the event of
terdapat perubahan faktor-faktor yang mempengaruhi changes in factors affecting the Bank’s activities.
kegiatan Bank.
• Mengevaluasi pertanggungjawaban Direksi atas • Assessing the Board of Directors’ accountability for the
pelaksanaan kebijakan manajemen risiko. implementation of risk management policies.
• Mengevaluasi dan memutuskan permohonan atau • Evaluating and deciding on requests or proposals
usulan Direksi yang berkaitan dengan transaksi from the Board of Directors related to transactions or
atau kegiatan usaha yang melampaui kewenangan business activities that exceed the Board of Directors’
Direksi untuk memutuskannya sehingga memerlukan authority and therefore require approval from the Board
persetujuan Dewan Komisaris. of Commissioners.
• Mengevaluasi kecukupan kebijakan, prosedur, • Assessing the adequacy of policies, procedures, limit
penetapan limit dan kecukupan proses identifikasi, settings, and the processes of risk identification,
pengukuran, pemantauan, dan pengendalian risiko measurement, monitoring, and control, as well as the
serta sistem informasi manajemen risiko. risk management information system.
2. Pengawasan yang Dilakukan Direksi 2. Supervision by the Board of Directors
Pengawasan Direksi dengan wewenang dan tanggung The supervisory roles and responsibilities of the Board of
jawab adalah sebagai berikut. Directors included the following:
• Bertanggung jawab atas pelaksanaan kebijakan • Being responsible for the implementation of risk
manajemen risiko termasuk mengevaluasi dan management policies, including evaluating and
memberikan arahan strategi manajemen risiko providing strategic direction based on reports
berdasarkan laporan yang disampaikan oleh Satuan submitted by the Risk Management Unit, and reporting
Manajemen Risiko dan menyampaikan laporan accountability to the Board of Commissioners.
pertanggungjawaban kepada Dewan Komisaris.
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• Mengevaluasi dan memutuskan transaksi yang • Evaluating and approving transactions that exceed the
melampaui kewenangan pejabat satu tingkat di bawah authority of one level below the Board of Directors or
Direksi atau transaksi yang memerlukan persetujuan require approval in accordance with applicable policies
sesuai dengan kebijakan dan prosedur yang berlaku. and procedures.
• Mengembangkan budaya manajemen risiko antara lain • Developing a risk management culture, including
meliputi komunikasi yang memadai kepada seluruh ensuring adequate communication across all
jenjang organisasi tentang pentingnya pengendalian organizational levels regarding the importance of
intern yang efektif. effective internal control.
• Memastikan peningkatan kompetensi sumber daya • Ensuring the continuous improvement of human
manusia yang terkait dengan penerapan manajemen resource competencies related to risk management
risiko antara lain dengan cara program pendidikan implementation through ongoing education and
dan latihan yang berkesinambungan terutama yang training programs, particularly those related to risk
berkaitan dengan sistem dan proses manajemen risiko. management systems and processes.
• Memastikan bahwa fungsi manajemen risiko • Ensuring the independence of the risk management
dilaksanakan secara independen yang dicerminkan function, reflected in the segregation between the
antara lain adanya pemisahan fungsi antara Satuan Risk Management Unit (responsible for identifying,
Kerja Manajemen Risiko yang melakukan identifikasi, measuring, monitoring, and controlling risks) and the
pengukuran, pemantauan dan pengendalian business/transaction units.
risiko dengan satuan kerja yang melakukan dan
menyelesaikan transaksi.
• Melakukan identifikasi untuk memastikan bahwa risiko • Ensuring that risks from new products and activities
dari produk dan aktivitas yang baru telah melalui proses are properly identified and reviewed through a
pengendalian manajemen risiko yang layak sebelum risk management process prior to implementation,
diperkenalkan atau dijalankan dan harus disetujui oleh and are approved by the Board of Directors based
Direksi dan direkomendasikan oleh Komite Manajemen on recommendations from the Risk Management
Risiko terlebih dahulu. Committee.
• Melakukan pengendalian internal dengan cara • Implementing internal control by conducting periodic
melakukan penilaian secara berkala, menerapkan assessments, applying sound guidelines and practices,
pedoman dan praktek-praktek yang sehat untuk and executing corrective actions to manage and
mengendalikan dan mengatasi risiko melalui mitigate risks.
serangkaian tindakan korektif.
Kecukupan Kebijakan, Prosedur, dan Penetapan Limit Adequacy of Policies, Procedures and Determination
of Limit
Penerapan Manajemen Risiko di Bank Mantap didukung Risk Management implementation at Bank Mandiri Taspen
dengan kerangka yang mencakup kebijakan dan prosedur was supported by a framework comprising risk management
Manajemen Risiko serta limit Risiko yang ditetapkan sejalan policies, procedures, and risk limits established in line with the
dengan visi, misi, dan strategi bisnis Bank. Bank’s vision, mission, and business strategy.
Kebijakan Manajemen Risiko Bank Mandiri Taspen terdiri dari: The Risk Management Policy of Bank Mandiri Taspen consisted of:
a. Pedoman Penerapan Manajemen Risiko Secara Umum a. General Guidelines for Risk Management Implementation
Proses manajemen risiko dilaksanakan di seluruh unit kerja The risk management process was implemented across
Bank merupakan proses yang dinamis dan secara rutin all Bank work units as a dynamic process that was
dibandingkan dengan best practices industri, ketentuan regularly benchmarked against industry best practices
yang berlaku untuk disesuaikan dan diperbaharui apabila and applicable regulations, and updated when necessary.
diperlukan. Pelaksanaan manajemen risiko dilakukan dalam The implementation of risk management was carried out
suatu rangkaian yang terdiri dari: through the following stages:
1. Identifikasi Risiko 1. Risk Identification
Identifikasi Risiko bertujuan untuk mengetahui Risk identification aimed to identify all types of
seluruh jenis risiko yang melekat pada setiap aktivitas risks inherent in each functional activity that could
fungsional yang berpotensi merugikan Bank. Identifkasi potentially cause losses to the Bank. The process was
risiko bersifat proaktif (anticipative) dan bukan reaktif. proactive (anticipative) rather than reactive, covering
mencakup seluruh aktivitas fungsional (kegiatan all operational activities, integrating and analyzing risk
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operasional. menggabungkan dan menganalisis information from all available sources, and assessing
informasi risiko dari seluruh sumber informasi yang the probability and impact of risks.
tersedia. Menganalisis probabilitas timbulnya risiko
serta konsekuensinya.
2. Pengukuran risiko 2. Risk Measurement
1) Pengukuran risiko bertujuan untuk mengetahui 1) Aimed to determine the level of risk inherent in
besaran risiko yang melekat pada aktivitas Bank untuk Bank activities to be compared with the Bank’s risk
dibandingkan dengan risk appetite Bank sehingga appetite, enabling mitigation actions and capital
Bank dapat mengambil tindakan mitigasi risiko dan allocation for risk coverage.
menentukan modal untuk meng-cover risiko
2) Pengukuran dilakukan secara individual maupun 2) Conducted on both individual and aggregate levels.
secara keseluruhan.
3) Metode pengukuran risiko dapat dilakukan secara 3) Used qualitative and/or quantitative methods.
kualitatif dan atau kuantitatif
4) Model yang digunakan dalam pengukuran risiko 4) Models applied were required to be well
dapat dipahami dan diketahui kekuatan, kelemahan, understood, including their strengths, weaknesses,
serta limitasinya. and limitations.
3. Pemantauan risiko 3. Risk Monitoring
Pemantauan dapat dilakukan dengan membandingkan Conducted by comparing established risk limits with
limit risiko yang telah ditetapkan dengan besaran risiko the current level of risk being managed.
yang sedang dikelola.
4. Pengendalian risiko 4. Risk Control
Pengendalian risiko Pengendalian risiko harus Risk control was carried out to prevent breaches of risk
dilakukan terhadap potensi terjadinya pelampauan atas limits that had been set and tolerated by Bank Mandiri
limit risiko yang telah ditetapkan dan dapat ditolerir Taspen.
oleh Bank Mandiri Taspen.
b. Pedoman Penilaian Tingkat Kesehatan Bank b. Bank Soundness Assessment Guidelines
Penilaian kesehatan bank mengacu pada: Bank soundness assessment referred to:
• Peraturan Otoritas Jasa Keuangan No.04/POJK.03/2016 • Financial Services Authority Regulation (POJK) No.
tanggal 27 Januari 2016 tentang Penilaian Tingkat 04/POJK.03/2016 concerning Bank Soundness
Kesehatan Bank Umum. Assessment
• Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 • POJK No. 18/POJK.03/2016 concerning Risk
tanggal 22 Maret 2016 tentang Penerapan Manajemen Management Implementation for Commercial Banks
Risiko Bagi Bank Umum.
• Surat Edaran Otoritas Jasa Keuangan No.34/ • SEOJK No. 34/SEOJK.03/2016 concerning Risk
SEOJK.03/26 tanggal 01 September 2016 tentang Management Implementation for Commercial Banks
Penerapan Manajemen Risiko Bagi Bank Umum.
• Surat Edaran Otoritas Jasa Keuangan No.14/ • SEOJK No. 14/SEOJK.03/2017 concerning Bank
SEOJK/03/2017 tanggal 17 Maret 2017 tentang Soundness Assessment
Penilaian Tingkat Kesehatan Bank Umum.
• Kebijakan Manajemen Risiko Bank Mandiri Taspen. • Bank Mandiri Taspen Risk Management Policy
Dalam melaksanakan kegiatan berdasarkan prinsip kehati- These policies formed the basis for a structured and prudential
hatian, Bank harus mampu mengidentifikasi permasalahan risk management implementation framework within the
secara lebih dini, melakukan tindak lanjut perbaikan yang sesuai Bank. In conducting its activities under prudential principles,
dan lebih cepat, menerapkan Good Corporate Governance the Bank must be able to identify issues at an early stage,
(GCG) dan manajemen risiko yang lebih baik sehingga Bank implement appropriate and timely corrective actions, and
siap dan lebih tahan dalam menghadapi krisis. Perubahan apply Good Corporate Governance (GCG) and enhanced risk
kondisi makro ekonomi baik domestik maupun internasional management practices to ensure the Bank is better prepared
juga mengharuskan Bank melakukan evaluasi posisi modal dan and more resilient in facing crises. Changes in both domestic
finansial Bank dalam suatu skenario bersifat luar biasa (stress). and international macroeconomic conditions also require the
Bank to evaluate its capital and financial position under extreme
(stress) scenarios.
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Penilaian Tingkat Kesehatan Bank Umum (Risk Based Bank The Bank Soundness Assessment (Risk-Based Bank Rating/
Rating/RBBR) sebagai pelaksanaan ketentuan Regulator RBBR) serves as a regulatory framework for assessing bank
untuk menilai kesehatan Bank diharapkan mampu mendeteksi soundness and is expected to enable early detection of potential
secara lebih dini permasalahan Bank serta mengambil langkah- issues, as well as support preventive measures, corrective
langkah pencegahan, perbaikan, pengelolaan modal secara actions, and efficient and effective capital management.
efektif dan efisien.
Pedoman tentang penilaian kesehatan bank mengatur hal-hal The guidelines for bank soundness assessment regulate the
yang harus dilaksanakan oleh unit kerja terkait, mencakup hal- responsibilities of relevant work units, covering the following:
hal sebagai berikut:
1. Penilaian Tingkat Kesehatan Bank Berdasarkan Risiko 1. Risk-Based Bank Soundness Assessment (RBBR), which is
(RBBR), yaitu penilaian Tingkat Kesehatan Bank yang conducted using the risk-based approach as defined by the
telah ditentukan oleh Regulator, dengan menggunakan regulator.
pendekatan risiko (RBBR).
2. Aktivitas penilaian Tingkat Kesehatan Bank berdasarkan 2. The assessment covers risk profile, Good Corporate
risiko mencakup penilaian atas faktor-faktor profil risiko (risk Governance (GCG), earnings, and capital to determine the
profile), Good Corporate Governance (GCG), rentabilitas Bank’s composite rating.
(earnings), dan permodalan (capital) untuk menghasilkan
Peringkat Komposit Tingkat Kesehatan Bank.
Penilaian tingkat kesehatan Bank dengan pendekatan RBBR The RBBR implementation process is carried out as follows:
dilakukan sebagai berikut:
a. Unit kerja koordinator berkoordinasi dengan unit kerja a. The coordinating unit collaborates with relevant units to
terkait menyusun laporan profil risiko yang menjadi tugas prepare risk profile reports.
dan tanggung jawabnya.
b. Unit kerja terkait menyampaikan laporan profil risiko kepada b. Relevant units submit risk profile reports to the coordinating
unit kerja coordinator. unit.
c. Unit kerja koordinator melakukan proses konsolidasi profil c. The coordinating unit consolidates the risk profile reports
risiko untuk selanjutnya disampaikan kepada regulator. and submits them to the regulator.
d. Unit kerja koordinator melakukan koordinasi dengan unit d. The coordinating unit coordinates with relevant units to
kerja terkait melakukan hal-hal sebagai berikut: assess:
1) menilai Good Corporate Governance (GCG). 1. Good Corporate Governance (GCG)
2) menilai rentabilitas (Earnings). 2. Earnings
3) menilai permodalan (Capital). 3. Capital
e. Unit Kerja Koordinator melakukan penilaian komposit e. The coordinating unit determines the RBBR composite
RBBR. rating.
f. Hasil Penilaian RBBR disetujui oleh Direksi dan dilaporkan f. The RBBR assessment results are approved by the Board
kepada Regulator dan Dewan Komisaris. of Directors and reported to the regulator and the Board of
Commissioners.
Kebijakan Manajemen Risiko tersebut lebih rinci dijabarkan This Risk Management Policy is further detailed in the internal
dalam Ketentuan Internal Bank Mandiri Taspen . provisions of Bank Mandiri Taspen.
Kecukupan Proses Identifikasi, Pengukuran, Adequacy Process of Identification Measurement,
Pemantauan, dan Pengendalian Risiko, serta Sistem Monitoring, and Control of Risks, as Well as Risk
Informasi Manajemen Risiko Management Information System
Proses manajemen risiko Bank Mandiri Taspen meliputi Risk management process of Bank Mandiri Taspen includes
identifikasi, pengukuran, pemantauan dan pengendalian identification, measurement, monitoring, and control of 8 (eight)
terhadap 8 (delapan) jenis risiko serta Sistem Informasi kinds of risks as well as Risk Management Information System.
Manajemen Risiko. Bank Mandiri Taspen mengidentifikasi Bank Mandiri Taspen identifies risks by analyzing source of
risiko dengan menganalisis sumber risiko yang terdapat pada risks in its businesses (products/ portfolios/activities) and
bisnis (produk/portofolio/aktivitas) dan kemudian mengukur then performs measurements quantitatively and qualitatively
secara kuantitatif dan atau kualitatif sesuai metode pengukuran in accordance with measurements set by the Regulator. Risk
yang ditetapkan oleh Regulator. Sistem pengukuran risiko juga measurementsystem is accompanied with stress testing
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dilengkapi dengan metode stress testing untuk risiko kredit method for Liquidity risk. Furthermore, the risk monitoring
dan risiko Likuiditas. Selanjutnya proses pemantauan dan process carried out by the Risk Owner Unit and Risk Control
pemantauan risiko dilakukan oleh Risk Owner Unit dan Risk Unit are presented in the form of portfolio reports, risk profile
Control Unit yang disajikan dalam bentuk laporan portofolio, reports, and Bank Health Level reports. Risk Management
laporan profil risiko, dan laporan Tingkat Kesehatan Bank. Information System of Bank Mandiri Taspen is used to support
Sistem Informasi Manajemen Risiko Bank Mandiri Taspen the implementation of process of identification, measurement,
digunakan untuk mendukung pelaksanaan proses indentifikasi, monitoring, and control of risks Bank Mandiri Taspen already
pengukuran, pemantauan serta pengendalian risiko. Bank has a risk tool in the context of risk management, including
Mandiri Taspen telah mengembangkan beberapa aplikasi implementing health video staging for pension loan acquisitions,
manajemen risiko, antara lain Dashboard Kualitas Portofolio implementing scoring models in micro booths, guideline
Kredit, Operational Risk Focus (ORCUS), Treasury System, portfolios, determination of Risk Appetite Statement (RAS),
Aset & Liabilities Management System (ATLAS), dan Fraud Development of Operational Risk Focus (ORCUS), procurement
Detection System (FDS) of treasury system, asset and liabilities management system
and Fraud Detection System (FDS).
SISTEM INFORMASI MANAJEMEN RISIKO RISK MANAGEMENT INFORMATION SYSTEM
1. Sistem informasi Manajemen Risiko merupakan bagian 1. The Risk Management Information System is part of the
dari sistem informasi manajemen yang dimiliki dan management information system owned and developed
dikembangkan sesuai dengan kebutuhan dalam rangka in accordance with the needs of Risk Management
penerapan Manajemen Risiko. implementation.
2. Sebagai bagian dari proses Manajemen Risiko, sistem 2. As part of the risk management process, the Risk
informasi Manajemen Risiko digunakan untuk mendukung Management Information System is used to support
pelaksanaan proses identifikasi, pengukuran, pemantauan, the implementation of risk identification, measurement,
dan pengendalian Risiko. monitoring, and control processes.
3. Sistem informasi Manajemen Risiko dapat memastikan: 3. The Risk Management Information System ensures the
following:
a. Tersedianya informasi yang akurat, lengkap, informatif, a. Availability of accurate, complete, timely, reliable,
tepat waktu, dan dapat diandalkan agar dapat and informative data to be used by the Board of
digunakan Dewan Komisaris, Direksi, dan Satuan Commissioners, Board of Directors, and relevant
Kerja yang terkait dalam penerapan Manajemen Risiko working units in assessing, monitoring, and mitigating
untuk menilai, memantau, dan memitigasi Risiko yang risks—both overall/portfolio risk and individual risks—
dihadapi baik Risiko keseluruhan/komposit maupun as well as supporting decision-making by the Board of
per Risiko dan/atau dalam rangka proses pengambilan Directors.
keputusan oleh Direksi.
b. Efektivitas penerapan Manajemen Risiko mencakup b. Effectiveness of risk management implementation,
kebijakan, prosedur, dan penetapan limit Risiko. including policies, procedures, and risk limit settings.
c. Tersedianya informasi tentang hasil (realisasi) c. Availability of information on the results (realization)
penerapan Manajemen Risiko dibandingkan dengan of risk management implementation compared to
target yang ditetapkan sesuai dengan kebijakan dan the targets set in accordance with risk management
strategi penerapan Manajemen Risiko. policies and strategies.
4. Sistem informasi Manajemen Risiko dan informasi 4. The Risk Management Information System and its outputs
yang dihasilkan disesuaikan dengan karakteristik dan are adjusted to the characteristics and complexity of the
kompleksitas kegiatan usaha Bank serta adaptif terhadap Bank’s business activities and are adaptable to changes.
perubahan.
5. Kecukupan cakupan informasi yang dihasilkan dari sistem 5. The adequacy of the scope of information generated by
informasi Manajemen Risiko diReview secara berkala the Risk Management Information System is periodically
untuk memastikan bahwa cakupan tersebut telah memadai reviewed to ensure it remains sufficient in line with the
sesuai perkembangan tingkat kompleksitas kegiatan usaha. development of business complexity.
6. Sebagai bagian dari sistem informasi Manajemen Risiko, 6. As part of the Risk Management Information System,
laporan profil Risiko disusun secara berkala oleh Satuan risk profile reports are prepared periodically by the Risk
Kerja Manajemen Risiko yang independen terhadap Management Work Unit, which is independent from
unit kerja yang melakukan kegiatan bisnis. Frekuensi business units. The frequency of reporting to the relevant
penyampaian laporan kepada Direksi terkait dan Komite Directors and the Risk Management Committee is increased
Manajemen Risiko ditingkatkan sesuai kebutuhan. as needed.
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7. Sistem informasi Manajemen Risiko mendukung 7. The Risk Management Information System supports
pelaksanaan pelaporan kepada Otoritas Jasa Keuangan reporting to the Financial Services Authority (OJK) and
dan regulator terkait lainnya. other relevant regulators.
Sistem Pengendalian Intern yang Menyeluruh Comprehensive Internal Control System
Proses penerapan Manajemen Risiko yang efektif dilengkapi The process of effective Risk Management implementation
dengan sistem pengendalian intern yang handal. Penerapan is accompanied with reliable internal control system. The
sistem pengendalian intern secara efektif dapat membantu implementation of effective internal control system is able
pengurus menjaga aset Bank, menjamin tersedianya pelaporan to help securing Bank’s assets, assuring the availability of
keuangan dan manajerial yang dapat dipercaya, meningkatkan trustworthy financial and managerial reports, improving
kepatuhan terhadap ketentuan dan peraturan perundang- compliance with applicable laws and regulations, and reducing
undangan yang berlaku, serta mengurangi Risiko terjadinya the risks of loss, deviation, and violation to prudential aspect.
kerugian, penyimpangan dan pelanggaran aspek kehati-hatian. The implementation of effective and reliable internal control
Terselenggaranya sistem pengendalian intern yang handal system is the responsibility of all Operational Unit and
dan efektif menjadi tanggung jawab dari seluruh Satuan Kerja Supporting Unit as well as Internal Audit Unit.
Operasional dan Satuan Kerja pendukung serta Satuan Kerja
Audit Intern.
Hal-hal yang diperhatikan dalam pelaksanaan sistem Things that are considered in the implementation of the system
pengendalian intern antara lain: internal controls include:
1. Melaksanakan sistem pengendalian intern secara efektif 1. The application of effective internal control system in the
dalam penerapan Manajemen Risiko dengan mengacu implementation of Risk Management is referring to the
pada kebijakan dan prosedur yang telah ditetapkan. policies and procedures that has been set.The adequate
Penerapan prinsip pemisahan fungsi (four eyes principle) implementation and consistent application of functions
yang memadai dan dilaksanakan secara konsisten. separation principles (the four eyes principles).
2. Sistem pengendalian intern dalam penerapan Manajemen 2. Internal control system in the implementation of Risk
Risiko mencakup: Management includes:
a. Kesesuaian antara sistem pengendalian intern dengan a. Conformity between the internal control system and
jenis dan tingkat Risiko yang melekat pada kegiatan the Risk type and level attached to the Bank’s business
usaha Bank. activities..
b. Penetapan wewenang dan tanggung jawab untuk b. Setting the authorities and responsibilities for
pemantauan kepatuhan kebijakan, prosedur, dan limit. compliance monitoring of policies, procedures and
limits.
c. Penetapan jalur pelaporan dan pemisahan fungsi yang c. Establishment of clear reporting line and function
jelas dari satuan kerja operasional kepada satuan kerja separation of operational unit to the unit performing
yang melaksanakan fungsi pengendalian. control function.
d. Struktur organisasi yang menggambarkan secara jelas d. Organizational structure that clearly describes the
tugas dan tanggung jawab masing-masing unit dan duties and responsibilities of each unit and individual.
individu.
e. Pelaporan keuangan dan kegiatan operasional yang e. Accurate and timely financial reporting and operational
akurat dan tepat waktu. activity.
f. Kecukupan prosedur untuk memastikan kepatuhan f. Adequacy of procedure to ensure compliance with
terhadap ketentuan dan perundang-undangan yang applicable laws and regulations.
berlaku.
g. Kaji ulang yang efektif, independen, dan obyektif g. Effective, independent, and objective review on policy,
terhadap kebijakan, kerangka dan prosedur operasional framework and operational procedure of the Bank.
Bank.
h. Pengujian dan kaji ulang yang memadai terhadap h. Adequate testing and review towards the management
sistem informasi manajemen. information system.
i. Dokumentasi secara lengkap dan memadai terhadap i. Comprehensive and adequate documentation on the
cakupan, prosedur-prosedur operasional, temuan scope, operational procedures, audit findings, as well
audit, serta tanggapan pengurus berdasarkan hasil as management’s remarks on audit result.
audit.
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j. Verifikasi dan kaji ulang secara berkala dan j. Periodic and continuous verification and review on
berkesinambungan terhadap penanganan kelemahan- overcoming material disadvantages and management’s
kelemahan yang bersifat material dan tindakan actions to repair deviations happen.
pengurus untuk memperbaiki penyimpangan-
penyimpangan yang terjadi.
3. Pelaksanaan kaji ulang terhadap penerapan Manajemen 3. The conduct of review on the implementation of Risk
Risiko sebagai berikut: Management are as follows.
a. Kaji ulang dan evaluasi dilakukan secara berkala, setiap a. Review and evaluation are conducted periodically,
tahun oleh Satuan Kerja Manajemen Risiko (SKMR) dan annually by Risk Management Unit (SKMR) and Internal
Satuan Kerja Audit Intern (SKAI). Audit Unit (SKAI).
b. Cakupan kaji ulang dan evaluasi dapat ditingkatkan b. Scope of review and evaluation can be increased in
frekuensi/intensitasnya, berdasarkan perkembangan its frequency/intensity, based on the development
eksposur Risiko, metode pengukuran, dan pengelolaan of Risk exposure, measurement method, and Risk
Risiko. management.
c. Khusus untuk kaji ulang dan evaluasi terhadap c. Specifically for reviewing and evaluating risk
pengukuran Risiko oleh SKMR, mencakup: measurements by SKMR, including:
1) Kesesuaian kerangka Manajemen Risiko, yang 1) Conformity between Risk Management
meliputi kebijakan, struktur organisasi, alokasi framework,covering policy, organizational
sumber daya, desain proses Manajemen Risiko, structure, resource allocation, design of Risk
sistem informasi, dan pelaporan Risiko dengan Management process, information system, and
kebutuhan bisnis Bank, serta perkembangan Risk reporting and business needs of the Bank and
peraturan dan praktek terbaik (best practice) terkait development of regulations and best practice on
Manajemen Risiko. Risk Management.
2) Metode, asumsi, dan variabel yang digunakan 2) Method, assumption, and variable used to measure
untuk mengukur Risiko dan menetapkan limit Risk and Risk exposure limit setting.
eksposur Risiko.
3) Perbandingan antara hasil dari metode pengukuran 3) Comparison between the result of Risk
Risiko yang menggunakan simulasi atau proyeksi di measurement method using simulation or
masa datang dengan hasil aktual. projection in the future and the actual result.
4) Perbandingan antara asumsi yang digunakan 4) Comparison between assumption used in the
dalam metode dimaksud dengan kondisi yang aforementioned method and the actual condition.
sebenarnya/aktual.
5) Perbandingan antara limit yang ditetapkan dengan 5) Comparison between specified limit and actual
eksposur yang sebenarnya/aktual. exposure.
6) Penentuan kesesuaian antara pengukuran dan limit 6) Determination of conformity between past
eksposur Risiko dengan kinerja di masa lalu dan measurement and Risk exposure limit and current
posisi permodalan saat ini. capital position.
d. Kaji ulang oleh pihak independen maupun SKAI antara d. Review by independent party or SKAI include:
lain mencakup:
1) Keandalan kerangka Manajemen Risiko, yang 1) Reliability of Risk Management framework covering
mencakup kebijakan, struktur organisasi, alokasi policy, organizational structure, resource allocation,
sumber daya, desain proses Manajemen Risiko, design of Risk Management process, information
sistem informasi, dan pelaporan Risiko. system, and Risk reporting.
2) Penerapan Manajemen Risiko oleh unit bisnis/ 2) Risk Management implementation by business
aktivitas pendukung, termasuk kaji ulang terhadap units/ supporting activities including review on the
pelaksanaan pemantauan oleh SKMR. on monitoring conducted by SKMR.
4. Hasil penilaian kaji ulang oleh SKMR disampaikan kepada 4. Assessment results review by SKMR is presented to the
Dewan Komisaris, Satuan Kerja Audit Intern (SKAI), Board of Commissioners, Internal Audit Unit (SKAI), Director
Direktur Kepatuhan, Komite Audit, dan Direksi terkait of Compliance, and other related Directors as inputs in
lainnya sebagai masukan dalam rangka penyempurnaan refining Risk Management framework and process.
kerangka dan proses Manajemen Risiko.
5. Perbaikan atas hasil temuan audit intern maupun 5. Refinements on internal audit findings result or external
ekstern dipantau oleh SKAI. Temuan audit yang belum audit result monitored by SKAI. Audit findings that have
ditindaklanjuti diinformasikan oleh SKAI kepada Direksi not been followed up are informed by SKAI to the Board of
untuk diambil langkah-langkah yang diperlukan. Directors as to udergo such measurements.
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6. Tingkat responsif terhadap kelemahan dan/atau 6. The level of responsiveness towards disadvantages and/
penyimpangan yang terjadi terhadap ketentuan internal or deviations occurred against the applicable internal and
dan eksternal yang berlaku. external provisions.
Risk Appetite Statement (RAS) Risk Appetite Statement (RAS)
Risk Appetite Statement (RAS) merupakan pernyataan yang The Risk Appetite Statement (RAS) represented a
menggambarkan secara menyeluruh tingkat risiko yang bersedia comprehensive articulation of the level of risk that the Company
diambil oleh perusahaan dalam batas kapasitas risikonya, was willing to assume within its risk capacity, as part of its
sebagai bagian dari upaya pencapaian tujuan bisnis yang telah efforts to achieve established business objectives. Bank Mandiri
ditetapkan. Bank Mandiri Taspen melakukan penyelarasan Taspen aligned its RAS parameters with the Recovery Plan
parameter RAS dengan Rencana Aksi Pemulihan dan Rencana and Bank Resolution Plan. In addition, Bank Mandiri Taspen
Resolusi Bank. Di samping itu, Bank Mandiri Taspen juga aligned its RAS with that of its parent entity, Bank Mandiri, as a
menyelaraskan RAS yang ditetapkan dengan RAS perusahaan reflection of a consistent risk management direction within the
induk, yaitu Bank Mandiri, sebagai wujud keselarasan arah group ecosystem. The Bank also ensured that each risk limit
pengelolaan risiko dalam satu ekosistem kelompok usaha. Bank was monitored and managed consistently in accordance with
juga memastikan bahwa setiap limit risiko dapat dipantau dan prudential principles. The risk dimensions along with the RAS
dikelola secara konsisten dengan prinsip kehati-hatian. Adapun parameters implemented as the Bank’s risk appetite were as
dimensi risiko beserta parameter RAS yang diterapkan sebagai follows:
risk appetite Bank Mandiri Taspen adalah sebagai berikut:
Dimensi
Statement Statement
Dimensions
Rentabilitas Menjaga rentabilitas pada tingkat risiko yang rendah dalam Maintained profitability at a low risk level to support
Profitability pencapaian laba di masa yang akan datang sustainable earnings generation in the future.
Permodalan Menjaga kecukupan modal untuk mendukung pencapaian Maintained adequate capital to support the achievement of
Capital target bisnis yang terus bertumbuh continuously growing business targets.
Risiko Kredit Menjaga kualitas portfolio Kredit pada tingkkat risiko yang Maintained the quality of the loan portfolio at a low level
Credit Risk rendah of risk.
Risiko Likuiditas Menjaga ketahanan likuiditas Bank dalam menghadapi Maintained the Bank’s liquidity resilience in facing adverse
Liquidity Risk kondisi negatif dengan tingkat risiko yang rendah conditions at a low level of risk.
Risiko Pasar Mendorong pertumbuhan bisnis dengan tetap menjaga Drove business growth while maintaining prudent exposure
Market Risk eksposur risiko pasar to market risk.
Risiko Operasional Menjaga eksposur kerugian Risiko Operasional yang rendah Maintained low operational risk loss exposure arising from
Operational Risk akibat operational risk event operational risk events.
Profil Risiko dan Pengelolaannya Risk Profile and its Management
Penjelasan mengenai jenis risiko yang dihadapi oleh Bank An explanation of the types of risks faced by Bank Mandiri
Mandiri Taspen dan cara pengelolaannya dijabarkan sebagai Taspen and how to manage them are described as follows.
berikut.
Risiko Kredit Loan Risk
Risiko kredit merupakan risiko yang terjadi akibat kegagalan Loan risk is a risk occurred due to the failure of debtor and/
debitur dan/atau pihak lain dalam memenuhi kewajibannya or other parties in fulfilling their responsibility to the Bank. In
kepada Bank. Untuk mengelola risikonya, Bank mengukur managing its risks, the Bank measure loan risk from existing
risiko kredit dari portofolio yang ada baik secara kuantitatif portfolios quantitatively or qualitatively. This is to make sure
maupun kualitatif. Hal ini untuk memastikan kemungkinan that the possibility of losses from non-paid loan granted to a
kerugian dari tidak dibayarnya, kredit yang diberikan menjadi minimum, for debtors both individual and as a whole.
seminimal mungkin, baik untuk debitur individual maupun
secara keseluruhan.
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Dalam melakukan pengelolaan risiko kredit, Bank berfokus In managing credit risk, the Bank focused on several main
pada beberapa unsur utama yang meliputi sumber daya risiko elements including risk-aware risk resources, credit policies
yang sadar risiko, kebijakan dan prosedur perkreditan yang and procedures that prioritized the prudential principle, a
mengutamakan prinsip kehati-hatian, proses persetujuan kredit transparent and tiered loans approval process by the Credit
yang transparan dan berjenjang oleh Komite Kredit, kriteria Committee, clear criteria and risk measurement tools. , equitable
dan alat ukur risiko yang jelas, penyebaran risiko yang merata, risk distribution, complete administration and documentation
administrasi dan dokumentasi yang lengkap serta pengawasan as well as continuous loans supervision to maintain the quality
kredit secara berkesinambungan untuk menjaga kualitas kredit of loans.
yang diberikan.
Bank melakukan pengawasan berkesinambungan untuk The Bank carried out continuous monitoring to identify potential
mengidentifikasi secara dini potensi risiko kredit yang credit risks that may arise early so that efficient and effective
mungkin timbul sehingga dapat dilakukan langkah-langkah rescue and settlement measures can be taken.
penyelamatan maupun penyelesaian yang efisien dan efektif.
Beberapa aktivitas monitoring dan evaluasi secara periodik Several monitoring and evaluation activities periodically
sangat penting dilakukan untuk mewujudkan manajemen were very important to carry out in order to realize portfolio
portofolio yang sejalan dengan perkembangan bisnis Bank management that was in line with the Bank’s business
secara tepat dan akurat. Aktivitas yang diperlukan antara lain, development in a precise and accurate manner. The required
sebagai berikut: activities include the following:
1. Menyusun Risk Threshold Triger and Action Plan (RTTA), 1. Preparing the Risk Threshold Triger and Action Plan
merupakan report bulanan dari unit portofolio risk yang (RTTA), a monthly report from the risk portfolio unit
ditujukan kepada Direksi hingga level Cabang. RTTA addressed to the Board of Directors to the Branch level. The
berisikan summary performance portofolio kredit Bank RTTA contained a summary of the Bank’s credit portfolio
pada posisi End of Month serta membahas aspek – aspek performance at the End of Month position and discusses
terkait credit risk, operational risk, market & liquidity risk. aspects related to credit risk, operational risk, market &
liquidity risk.
2. Mengimplementasikan Kebijakan evaluasi Booking, 2. Implementing the Booking evaluation policy, applied to
diberlakukan untuk produk yang mengalami pemburukan products that experienced poor performance compared to
performance dibandingkan bulan sebelumnya. the previous month.
3. Mengimplementasikan Kebijakan Restrukturisasi Kredit, 3. Implementing the Credit Restructuring Policy, applied
diberlakukan untuk debitur yang sudah kesulitan untuk to debtors who have difficulty meeting their monthly
memenuhi kewajiban setiap bulannya. obligations.
Risiko Likuiditas Liquidity Risk
Risiko likuiditas merupakan risiko akibat ketidakmampuan Matured liabilities of sources of cash flow and/or of high quality
Bank untuk memenuhi liabilitas yang jatuh tempo dari sumber liquid assets that can be pledged, without disrupting the Bank’s
pendanaan arus kas dan/atau dari aset likuid berkualitas tinggi financial activity and condition. Liquidity risk management,
yang dapat diagunkan, tanpa mengganggu aktivitas dan among others, is carried out through efforts to improve services
kondisi keuangan Bank. Pengelolaan risiko likuiditas antara to customers in order to maintain stability and continuity of
lain dilakukan melalui upaya peningkatan pelayanan kepada the amount of deposits, fund placement policies on safe and
nasabah penyimpan dalam rangka menjaga stabilitas dan liquid instruments, contingency funding plan policy, and daily
kontinuitas jumlah simpanan, kebijakan penempatan dana monitoring of liquidity position and evaluation of liquidity
pada instrumen yang aman dan likuid, kebijakan contingency position through Asset Liability Committee (“ALCO”) meetings
funding plan, dan pemantauan posisi likuiditas secara harian on a regular basis.
serta evaluasi posisi likuiditas melalui rapat Asset Liability
Committee (ALCO) secara rutin.
Bank Mandiri Taspen melakukan pengelolaan risiko likuiditas Bank Mandiri Taspen conducts liquidity risk management in
agar dapat memenuhi setiap kewajiban finansial yang sudah order to fulfill every financial obligation that has been agreed
diperjanjikan secara tepat waktu dan senantiasa dapat upon in a timely manner and can always maintain a balanced
memelihara tingkat likuiditas yang seimbang antara biaya level of liquidity between costs and risks. To achieve this
dan risiko. Untuk mencapai tujuan tersebut Bank menetapkan objective, the bank establishes a liquidity risk management
kebijakan pengelolaan risiko likuiditas, yang mencakup antara policy, including among others the maintenance of optimum
lain pemeliharaan cadangan likuiditas yang optimal. liquidity reserves.
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Tingkat likuiditas bank diukur melalui primary reserve dan The liquidity level of a bank is measured through primary
secondary reserve. Bank memelihara primary reserve dan reserve and secondary reserve.The Bank maintains primary
secondary reserve untuk memenuhi kebutuhan operasional reserve and secondary reserve to meet daily operational needs
harian dan sebagai cadangan untuk memenuhi kebutuhan and as reserves to meet liquidity needs and unscheduled funds
likuiditas dan penarikan dana tidak terjadwal maupun ekspansi withdrawal and loan expansion.
kredit.
Bank menggunakan metodelogi liquidity gap untuk The Bank utilizes the liquidity gap methodology to estimate
mengestimasi potensi risiko likuiditas yang akan dihadapi bank potential liquidity risks that may be faced in the future. In
dimasa mendatang. Di samping primary reserve dan secondary addition to maintaining primary and secondary reserves, the
reserve, bank memelihara rasio Loan to Funding Ratio (LFR) Bank monitors the Loan to Funding Ratio (LFR) to evaluate
untuk memelihara seberapa besar sumber dana masyarakat the extent to which public funds (typically short-term) are
(umumnya jangka pendek) digunakan untuk membiayai aset used to finance long-term illiquid assets. LFR is the ratio of
jangka panjang yang tidak likuid. LFR merupakan rasio kredit loans granted to third-party funds. The Bank also maintains its
yang diberikan terhadap dana pihak ketiga. Bank juga menjaga liquidity adequacy by monitoring the Liquidity Coverage Ratio
kecukupan likuiditas Bank dengan menjaga rasio Liquidity (LCR) and Net Stable Funding Ratio (NSFR). LCR is the ratio
Coverage Ratio (LCR) dan Net Stable Funding Ratio (NSFR). of High Quality Liquid Assets (HQLA) to the stimated total net
LCR merupakan rasio antara High Quality Liquid Assets cash outflows over the next 30 days under a crisis scenario,
(HQLA) dengan estimasi total arus kas keluar bersih (net cash whereas NSFR is the ratio of Available Stable Funding to
outflow) selama 30 (tiga puluh) hari ke depan dalam skenario Required Stable Funding.
krisis, sedangkan NSFR merupakan rasio perbandingan antara
pendanaan stabil yang tersedia (Available Stable Funding)
dengan pendanaan stabil yang diperlukan (Required Stable
Funding).
Risiko Pasar Market Risk
Komponen utama kewajiban Bank Mandiri Taspen yang sensitif The main components of Bank Mandiri Taspen’s liabilities that
terhadap pergerakan tingkat sukubunga adalah simpanan are sensitive to interest rate fluctuations include customer
nasabah serta surat berharga yang diterbitkan, sedangkan deposits and issued securities, while its assets sensitive to
aset Bank Mandiri Taspen yang sensitif adalah surat berharga interest rate changes include owned securities, interbank
yang dimiliki, penempatan Bank Lain dan kredit yang diberikan. placements, and loans provided. So far, the primary factor
Sampai saat ini faktor yang mempengaruhi tingkat risiko pasar influencing market risk is interest rate movement.
adalah suku bunga.
ALCO secara berkala memantau perkembangan pasar dan ALCO regularly monitors market developments and adjusts
menyesuaikan tingkat suku bunga simpanan dan kredit yang interest rates on deposits and loans accordingly. Bank Mandiri
diberikan. Bank Mandiri Taspen menentukan tingkat suku Taspen determines deposit interest rates based on market
bunga simpanan berdasarkan kondisi pasar dan persaingan conditions and competition, by monitoring benchmark interest
dengan memantau pergerakan tingkat suku bunga acuan dan rate trends and the rates offered by competitors, in support
suku bunga yang ditawarkan oleh Bank pesaing dalam rangka of business targets while maintaining prudential principles.
mendukung target bisnis dengan tetap memperhatikan prinsip The Bank has established Treasury Policy Guidelines and
kehatian-hatian. Bank Mandiri Taspen telah memiliki Pedoman Procedures. To ensure effective market risk management, Bank
Kebijakan dan prosedur Treasury. Selain itu agar pengelolaan Mandiri Taspen also follows internal Policies and Procedures.
risiko pasar berjalan efektif, Bank Mandiri Taspen berpedoman The Bank conducts daily monitoring of risk parameters.
pada Kebijakan dan Prosedur internal. Bank melakukan
monitoring secara harian terhadap parameter risiko.
Risiko Operasional Operational Risk
Risiko operasional adalah risiko akibat ketidakcukupan dan/ Operational risks are risks due to inadequacy and/or malfunction
atau tidak berfungsinya proses internal, kesalahan manusia, of internal processes, human error, system failure, or any
kegagalan sistem, atau adanya problem eksternal yang external problems affecting the Bank’s operations.
mempengaruhi operasional Bank.
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PT Bank Mandiri Taspen Untuk meminimalisasi risiko operasional yang timbul, Bank To minimize operational risks to arise, the Bank has enhanced telah meningkatkan fungsi kontrol dalam pemrosesan transaksi its control function in the transaction processing among others yang dilakukan dengan cara antara lain dengan menerapkan by implementing procedures that guarantee the timeliness prosedur yang menjamin ketepatan waktu penyelesaian of transaction settlement, adjusting accounting methods transaksi, melakukan penyesuaian metode akuntansi sesuai according to the applicable standards, maintaining documents standar yang berlaku, memelihara dokumen dan arsip secara and archives in an orderly manner, and securing access to tertib, mengamankan akses terhadap aset dan data. Selain itu assets and data. In addition, the Bank is also improving the Bank juga meningkatkan fungsi dari Satuan Kerja Audit Intern function of its Internal Audit Unit which will regularly conduct yang secara regular akan melakukan pemeriksaan terhadap checks on banking operations. kegiatan operasional perbankan. Pada saat ini bank memiliki Kebijakan Operasional Bank Mandiri Currently, the Bank is carrying out the Operational Policy of Taspen, Standar Prosedur Operasional pada proses bisnis bank Bank Mandiri Taspen, the Standard Operating Procedure on dan Standar Pedoman Business Continuity Plan (BCP) yang banking business processes, and the Business Continuity Plan mengatur mengenai prosedur jika unit kerja bank mengalami (BCP) Standard Guideline which regulate the procedures when suatu keadaan darurat diluar kendali bank yang didukung a bank’s working unit experiences an emergency situation out Disaster Recovery Plan (DRP) untuk mengatur mengenai of the control of the bank supported with the Disaster Recovery ketersediaan teknologi. Plan (DRP) to manage the availability of technology. Saat ini Bank dalam pengembangan tools penerapan At present, the bank is implementing the operational risk manajemen risiko operasional yaitu: management tools, namely: a. Risk and Control Self assessment (RCSA) melalui a. Risk and Control Self Assessment (RCSA) through Operational Risk Focus (ORCUS), dipergunakan untuk Operational Risk Focus (ORCUS) is used to identify and mengidentifikasi dan menilai risiko yang melekat pada assess the inherent risks in activities and evaluate the aktivitas dan menilai kualitas kontrol. Melalui penggunaan quality of controls. By using RCSA, a working unit can RCSA, unit kerja dapat mengidentifikasi serta menilai risiko identify and assess any existing risks and controls as well dan kontrol yang ada dan membuat rencana untuk mitigasi as develop plans for risk mitigation. risiko. b. Risk Library, database risiko potensial dan risiko yang b. Risk Library, a database of potential risks and risks that pernah terjadi di Bank Mandiri Taspen lengkap dengan have occurred at Bank Mandiri Taspen complete with data data frekuensi kejadian serta dampaknya terhadap bank. on the frequency of events and their impact on the bank. Risiko Hukum Legal Risk Risiko hukum adalah risiko akibat tuntutan hukum dan/atau Legal risks are risks due to lawsuits and /or weaknesses in kelemahan aspek yuridis. Pengelolaan risiko hukum antara lain juridical aspects. Legal risk management is performed among dilakukan dengan mendokumentasi, mengelola kelengkapan others by documenting, managing the completeness and dan keabsahan dokumen, meminimalisasi kerugian/biaya yang validity of documents, minimizing losses/costs associated with terkait dengan kasus hukum dan menghindari pelanggaran legal cases, and avoiding violations of banking regulations and terhadap regulasi perbankan dan ketentuan hukum. legal provisions. Risiko hukum inheren dinilai berdasarkan potensial kerugian The inherent legal risk is assessed based on the potential atas kasus-kasus yang terjadi di Bank Mandiri Taspen dan losses on cases occurring in Bank Mandiri Taspen which are Perusahaan Anak yang sedang dalam proses di pengadilan in litigation divided by Bank Mandiri Taspen capital. The dibagi dengan modal Bank Mandiri Taspen dan modal parameters used to calculate potential losses on cases that are konsolidasian. Parameter yang digunakan untuk menghitung in court are the basis of lawsuits (case positions), case values, potensial kerugian atas kasus yang sedang dalam proses di and legal documentation. pengadilan adalah dasar gugatan (kasus posisi), nilai perkara, dan dokumentasi hukum. Risiko Stratejik Strategic Risk Risiko stratejik adalah risiko akibat ketidaktepatan dalam Strategic risks are risks due to inaccuracy in the taking and/ pengambilan dan/atau pelaksanaan suatu keputusan stratejik or execution of a strategic decision as well as failure in serta kegagalan dalam mengantisipasi perubahan lingkungan anticipating changes in the business environment. Strategic 2025 Annual Report 709
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Corporate Governance
bisnis. Pengelolaan risiko stratejik antara lain dilakukan dengan risk management, among others, is made by optimizing existing
mengoptimalkan sumber daya yang ada dan melakukan resources and monitoring the realization of Bank Business
pengawasan terhadap realisasi Rencana Bisnis Bank (RBB), Plan (RBB), and adjusting policies and procedures to external
dan melakukan penyesuaian kebijakan dan prosedur terhadap changes.
perubahan eksternal.
Pengelolaan risiko strategik dilakukan oleh unit perencanaan Strategic risk management is carried out by the planning unit
di bawah pengawasan aktif SEVP Finance, Retail & Digital under the active supervision of the Director of Finance, Risk &
Banking. Manajemen Risiko Strategik dilakukan melalui Operations. Strategic Risk Management is carried out through a
serangkaian proses perencanaan strategis (planning and series of strategic planning processes (planning and budgeting)
bugeting) yang mencangkup penyelarasan strategi perusahaan that include the adjustment of corporate strategy to a unit
dengan strategi unit serta target bankwide. Dokumen strategy and bankwide targets. Strategic planning documents
perencanaan strategis meliputi: include:
1. Corporate Plan, disusun 5 (lima) tahun sekali. 1. Corporate Plan, compiled every 5 (five) years.
2. Business Plan, disusun 1 (satu) tahun sekali. 2. Business Plan, compiled once a year.
Risiko Kepatuhan Compliance Risk
Risiko kepatuhan adalah risiko akibat Bank tidak mematuhi Compliance risks are risks due to the Bank’s failure to comply
dan/atau tidak melaksanakan peraturan perundang undangan with and/or not to enforce the applicable laws and regulations.
dan ketentuan yang berlaku. Risiko kepatuhan melekat pada The compliance risks are attached to the Bank’s risks related
risiko Bank yang terkait pada peraturan perundang-undangan to legislation and other applicable provisions such as the Legal
dan ketentuan lainnya yang berlaku seperti Batas Maksimum Lending Limit (BMPK), loan restructuring, Know Your Customers
Pemberian Kredit (BMPK), restrukturisasi kredit, Know Your (KYC), and a commitment to certain provisions.
Customers (KYC) dan komitmen terhadap ketentuan tertentu.
Compliance risk management is carried out by the compliance
Manajemen risiko kepatuhan dilakukan oleh Unit Kepatuhan unit under the active supervision of Compliance Director, Legal
(compliance) di bawah pengawasan aktif Direktur Compliance and Human Capital. The implementation of compliance risk
& Control. Implementasi manajemen risiko kepatuhan mengacu management refers to the Risk Management Guidelines and
pada Pedoman Manajemen Risiko dan Kebijakan Kepatuhan Bank Mandiri Taspen Compliance Policy.
Bank Mandiri Taspen.
Dalam rangka efektivitas pelaksanaan fungsi kepatuhan dalam In order to effectively implement the compliance function
mendukung pertumbuhan bisnis yang sehat dan berkelanjutan, to support a healthy and sustainable business growth, the
unit Kepatuhan melakukan proses manajemen risiko kepatuhan Compliance Unit performs a compliance risk management
berupa: process in the form of:
1. Memberikan pendapat/analisis kepatuhan terhadap 1. Giving a compliance opinion/analysis to the formulation of
penyusunan kebijakan dan prosedur apakan sudah sesuai policies and procedures whether it is in accordance with the
dengan ketentuan atau peraturan perundang-undangan applicable laws or regulations.
yang berlaku.
2. Memberikan analisis dampak peraturan eksternal. 2. Providing an impact analysis of external regulations.
3. Melakukan analisis kepatuhan terhadap rencana produk 3. Conducting an analysis of the impact of compliance on
dan aktivitas baru. potential products and activity plans.
Risiko Reputasi Reputation Risk
Risiko reputasi adalah risiko akibat menurunnya tingkat Reputation risks are risks due to the decrease of shareholder
kepercayaan pemegang saham yang bersumber dari persepsi confidence stemming from negative perceptions of the Bank.
negatif terhadap Bank. Bank akan merespon secara aktif The Bank will respond actively in the event of a negative
apabila timbul publikasi negatif sehingga hal-hal yang mungkin publication so that any matters that may potentially harm the
berpotensi merugikan Bank dapat dideteksi lebih awal. Bank can be detected earlier.
Manajemen risiko reputasi dilakukan oleh Divisi Corporate The reputation risk management is performed by the Corporate
Secretary and Legal. Beberapa hal yang dilakukan dalam Secretary and Legal unit. In carrying out the reputation risk
mengelola risiko reputasi unit kesekretariatan melakukan management, the secretarial unit is managing news coverage,
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manajemen pemberitaan, melakukan pengelolaan dalam managing in monitoring opinions/comments in mass media,
monitoring opini/komentar di media masa dan melakukan and managing complaints of customers.
pengelolaan komplain/keluhan nasabah.
Implementasi manajemen risiko reputasi mengacu pada The implementation of reputation risk management refers to
Pedoman Penerapan Manajemen risiko serta kebijakan dan the Risk Management Implementation Guidelines and other
prosedur lainnya. Proses yang dilakukan dalam mengelola policies and procedures. The processes involved in managing
risiko reputasi antara lain melakukan monitoring dan evaluasi reputation risk include monitoring and evaluating complaints,
terhadap keluhan, komentar dan masukan yang berkembang comments and inputs that have developed in the mass media
dimedia masa dan pemilihan strategi dalam merespon opini and choosing strategies to respond to the opinions that have
yang berkembang. developed.
Penilaian Risiko Risk Assesment
Untuk mendapatkan gambaran kondisi profil risiko komposit To obtain a comprehensive overview of the Bank’s consolidated
Bank secara bankwide dan sesuai dengan ketentuan regulator risk profile at the bank-wide level and in accordance with
telah disusun Laporan Profil Risiko secara individu Bank regulatory requirements, an Individual Risk Profile Report
Mandiri Taspen yang menggambarkan risiko yang melekat of Bank Mandiri Taspen has been prepared, which reflects
dalam kegiatan bisnis dan fungsional bank (inherent risk) the inherent risks embedded in the Bank’s business and
termasuk kualitas penerapan manajemen risiko (KPMR) untuk functional activities, including the quality of risk management
risiko kredit, risiko pasar, risiko likuiditas, risiko operasional, implementation (KRMI), covering credit risk, market risk, liquidity
risiko legal, risiko stratejik, risiko reputasi dan risiko kepatuhan. risk, operational risk, legal risk, strategic risk, reputational risk,
and compliance risk.
Adapun penilaian profil risiko per 31 Desember 2025 adalah The risk profile assessment as of December 31, 2025 is as
sebagai berikut. follows.
Penilaian Per Posisi Penilaian Posisi Sebelumnya
Assessment Per Position Previous Position Assessment
Jenis Risiko
Types of Risk Peringkat Peringkat Peringkat Peringkat
Peringkat Peringkat
Risiko Inheren Tingkat Risiko Risiko Inheren Tingkat Risik
KPMR KPMR
Inherent Risk Risk Level Inherent Risk Risk Level
KPMR Rating KPMR Rating
Rating Rating Rating Rating
Risiko Kredit
1 2 1 1 2 1
Credit Risk
Risiko Pasar
2 2 2 2 2 2
Market Risk
Risiko Likuiditas
1 2 1 2 2 2
Liquidity Risk
Risiko Operasional
2 2 2 2 2 2
Operational Risk
Risiko Hukum
1 2 1 1 2 1
Legal Risk
Risiko Reputasi
1 2 1 1 2 1
Reputational Risk
Risiko Stratejik
2 2 2 1 2 1
Strategic Risk
Risiko Kepatuhan
3 2 2 1 2 1
Compliance Risk
Peringkat Profil Risiko
2 2 2 1 2 1
Risk Profile Rating
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Profil Risiko Bank Mandiri Taspen secara Individu posisi The Individual Risk Profile of Bank Mandiri Taspen as of
31 Desember 2025 menunjukkan peringkat risiko “2”. December 31, 2025 was rated “2”. This rating reflects that
Penilaian tersebut mencerminkan bahwa risiko-risiko yang the risks faced by Bank Mandiri Taspen on an individual basis
dihadapi Bank Mandiri Taspen secara individu mampu dikelola were well managed, thereby supporting the Bank’s business
dengan baik sehingga dapat mendukung pengembangan development in a safe and sustainable manner. The inherent
bisnis Bank dengan aman dan berkelanjutan. Peringkat risiko risk rating increased, while the quality of risk management
Inheren mengalami peningkatan namun KPMR masih stabil implementation (KRMI) remained stable compared to the
dibandingkan periode sebelumnya, dengan demikian secara previous period. Accordingly, the overall composite risk profile
keseluruhan peringkat komposit profil risiko Bank Mandiri rating of Bank Mandiri Taspen improved compared to its
Taspen mengalami peningkatan jika dibandingkan dengan position as of 30 June 2025.
posisi 30 Juni 2025.
Evaluasi Pelaksanaan Manajemen Risiko Evaluation of Risk Management Implementation
Bank Mandiri Taspen secara periodik melakukan evaluasi Bank Mandiri Taspen always evaluates the effectiveness of
atas efektivitas sistem manajemen risiko. Evaluasi meliputi risk management system. The evaluation includes strategy
penyesuaian strategi dan kerangka risiko sebagai bagian dari adjustment and risk framework as the part of risk management,
manajemen risiko, kecukupan sistem informasi manajemen addequate risk management system information, addequate
risiko serta kecukupan proses identifikasi, pengukuran, identification process, measurement, monitoring, and risk
pemantauan dan pengendalian risiko. control.
Bank melakukan evaluasi tahunan terhadap sistem manajemen The Bank performs annual evaluation on applicable risk
risiko yang telah dijalan. Selama tahun 2025, hasil evaluasi atas management system. During 2025, the result of evaluation on
pelaksanaan manajemen risiko di Bank Mandiri Taspen telah risk management implementation in Bank Mandiri Taspen has
memadai. sufficient enough.
Pernyataan Direksi dan/atau Dewan Komisaris Statement of The Board of Directors and/ or The
atau Komite Audit Atas Kecukupan Sistem Board of Commissioners or Audit Committee on
Manajemen Risiko The Adequacy of The Risk Management System
Dewan Komisaris dan Direksi bertanggung jawab atas The Board of Commissioners and the Board of Directors
penerapan manajemen risiko di Bank Mandiri Taspen. are responsible for the implementation of risk management
Pengawasan Aktif Dewan Komisaris Bank Mandiri Taspen at Bank Mandiri Taspen. The active oversight of the Board
tercermin dari persetujuan atas Kebijakan Manajemen Risiko of Commissioners is reflected in the approval of the Risk
yang disusun oleh Direksi, serta evaluasi pelaksanaan kebijakan Management Policy prepared by the Board of Directors, as
manajemen risiko melalui forum rapat Direksi dan Komisaris well as in the evaluation of its implementation through regular
secara berkala, dalam pelaksanaannya pengawasan aktif joint meetings of the Board of Directors and the Board of
Dewan Komisaris didukung oleh Komite Pemantau Risiko. Commissioners. In carrying out its duties, the active oversight
of the Board of Commissioners is supported by the Risk
Monitoring Committee.
Pengawasan aktif Direksi Bank Mandiri Taspen antara lain The active oversight of the Board of Directors is carried out,
dilaksanakan melalui penyusunan, penerapan dan evaluasi among others, through the formulation, implementation, and
atas kebijakan dan prosedur manajemen risiko. Pelaksanaan evaluation of risk management policies and procedures. Such
pengawasan aktif juga dilakukan melalui forum rapat Direksi oversight is also conducted through meetings of the Board of
dan Komite Manajemen Risiko (KMR), Komite Kebijakan Directors, the Risk Management Committee (KMR), the Credit
Perkreditan (KKP) dan Asset Liability Committee (ALCO) Policy Committee (KKP), and the Asset Liability Committee
(ALCO).
Berdasarkan hasil evaluasi atas sistem manajemen risiko pada Based on the evaluation of the risk management system in
tahun 2025, Dewan Komisaris dan Direksi menilai bahwa 2025, the Board of Commissioners and the Board of Directors
kecukupan sistem manajemen risiko telah berjalan memadai. concluded that the adequacy of the risk management system
was satisfactory.
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Fungsi Kepatuhan Compliance Function
Fungsi Kepatuhan Bank Mandiri Taspen dibentuk sebagai The Compliance Function at Bank Mandiri Taspen is established
serangkaian Tindakan atau Langkah-langkah yang bersifat as a series of preventive actions and measures designed
preventif untuk memastikan bahwa kebijakan, ketentuan, to ensure that the Bank’s policies, regulations, systems,
sistem, dan prosedur, serta kegiatan usaha yang dilakukan oleh procedures, and business activities are in full alignment with
Bank telah sesuai dengan ketentuan dan peraturan perundang- prevailing laws and regulations. It also aims to ensure the
undangan yang berlaku, serta memastikan kepatuhan Bank Bank’s adherence to commitments made to regulators and/or
terhadap komitmen yang dibuat Bank kepada Regulator dan/ other authorized supervisory bodies.
atau otoritas pengawas lain yang berwenang.
Seiring perkembangan dan cakupan bisnis Bank Mandiri yang In line with the expansion of Bank Mandiri’s business and the
semakin besar serta pesatnya kemajuan teknologi, merupakan rapid advancement of technology, managing compliance risk
tantangan untuk mewaspadai risiko kepatuhan. Untuk itu has become increasingly challenging. Preventive measures
diperlukan suatu tindakan pencegahan untuk meminimalisir are therefore essential to minimize violations of both internal
terjadinya pelanggaran atas peraturan internal maupun policies and applicable legal regulations.
peraturan perundangundangan yang berlaku.
Saat ini, semua transaksi yang dilakukan Bank Mandiri Taspen Currently, all transactions at Bank Mandiri Taspen are shifting
mengarah berbasis teknologi, hal ini menuntut Bank bergerak towards technology-based systems, requiring the Bank to move
cepat dan maju berkolaborasi untuk meningkatkan sistem dan swiftly and proactively in enhancing its systems and strategies
strategi sehingga dapat memenuhi kebutuhan masyarakat. to meet public needs. Effective and timely compliance risk
Pengelolaan risiko kepatuhan yang baik dan tepat waktu serta management, aligned with the implementation of current risk
sejalan dengan penerapan manajemen risiko terkini, diharapkan management practices, is expected to mitigate potential risk
dapat meminimalisir dampak risiko sedini mungkin. Untuk impacts as early as possible. To manage these risk exposures, a
menghadapi eksposur risiko tersebut, diperlukan penerapan robust compliance function is essential to reduce the likelihood
fungsi kepatuhan untuk meminimalisir timbulnya pelanggaran of violations that could result in losses to the Bank.
yang dapat menyebabkan kerugian bagi Perseroan.
Dalam menerapkan fungsi kepatuhan, Bank Mandiri Taspen In implementing the compliance function, Bank Mandiri Taspen
mengacu pada Peraturan OJK No. 46/POJK.03/2017 tentang refers to OJK Regulation No. 46/POJK.03/2017 concerning
Pelaksanaan Fungsi Kepatuhan Bank Umum. Saat ini, Bank the Implementation of Compliance Functions for Commercial
telah memiliki kebijakan dan standar prosedur kepatuhan Banks. Currently, the Bank has a compliance policy and
yang menjabarkan tugas dan tanggung jawab Satuan Kerja standard procedure that outlines the duties and responsibilities
Kepatuhan (SKK) dalam menjalankan fungsi kepatuhan. of the Compliance Unit (SKK) in carrying out the compliance
function.
Struktur Organisasi Organizational structure
Dalam pelaksanaan kepatuhan, Bank memiliki Direktur yang In implementing compliance, the Bank has a Director who
membawahkan fungsi kepatuhan dan membentuk Divisi oversees the compliance function and establishes the
Kepatuhan sebagai pelaksana fungsi kepatuhan. Selain hal Compliance Division as the executor of the compliance function.
tersebut, Dewan Komisaris juga terlibat melakukan pengawasan In addition to this, the Board of Commissioners is also involved
aktif terhadap pelaksanaan kepatuhan bank. Adapun struktur in active supervision of the implementation of bank compliance.
organisasi satuan kerja kepatuhan sebagaimana Surat The organizational structure of the compliance work unit is
Keputusan Direksi Nomor KEP.DIR/090/X/2025 tanggal 01 as stated in the Decree of the Board of Directors Nomor KEP.
Oktober 2025, sebagai berikut: DIR/090/X/2025 date Oktober 01, 2025, as follows:
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Compliance & Control
Compliance
Support Regulatory &
Business & IT Regulatory Governance Policy & Procedure Data Privacy & Protection
Business Compliance Governance, Governance &
Business Policy
Regulatory UPG & MIS Advisory
IT Compliance Support Compliance
Support Policy
Regulatory Regulatory
Pelaksana / Implementer Pelaksana / Implementer Pelaksana / Implementer Pelaksana / Implementer
Pengawasan Direksi dan Dewan Komisaris Mengacu pada Supervision of the Board of Directors and Board of
kewajiban pemenuhan POJK no. 46/POJK.03/2017 tentang Commissioners Referring to the obligation to fulfill
Pelaksanaan Fungsi Kepatuhan Bank Umum, Direksi wajib OJK Regulation no. 46/ POJK.03/2017 concerning the
menumbuhkan dan mewujudkan terlaksananya Budaya Implementation of the Compliance Function for Commercial
Kepatuhan pada semua tingkatan organisasi dan kegiatan Banks, the Board of Directors is required to foster and realize
usaha Bank serta wajib memastikan terlaksananya Fungsi the implementation of a Compliance Culture at all levels of the
Kepatuhan Bank. organization and business activities of the Bank and is required
to ensure the implementation of the Bank’s Compliance
Function.
Terkait hal tersebut, guna memastikan terlaksananya Fungsi In this regard, in order to ensure the implementation of the
Kepatuhan, Direksi senantiasa melakukan pengawasan Compliance Function, the Board of Directors always supervises
terhadap pelaksanaan Fungsi Kepatuhan yang antara lain the implementation of the Compliance Function carried out
dilakukan melalui mekanisme sebagai berikut: through the following mechanisms:
- Laporan pelaksanaan tugas dan tanggung jawab Unit - Report on implementation of duties and responsibilities
Kepatuhan kepada Direktur Kepatuhan (bulanan). of the Compliance Unit to the Director of Compliance
(monthly).
- Laporan pelaksanaan tugas dan tanggung jawab Direktur - Report on the implementation of the duties and
Kepatuhan kepada Direktur Utama dengan tembusan responsibilities of the Compliance Director to the Main
kepada Dewan Komisaris (Triwulanan). Director with a copy to the Board of Commissioners
(quarterly).
- Laporan hasil pemantauan terhadap risiko kepatuhan - Report on the results of monitoring of compliance risk to
kepada Dewan Direksi pada Rapat Direksi dan kepada the Board of Directors at the Board of Directors’ Meeting
Dewan Komisaris pada forum pertemuan Dewan Direksi and to the Board of Commissioners at the meeting forum of
dengan Dewan Komisaris serta pada Komite Audit secara the Board of Directors with the Board of Commissioners as
berkala. well as to the Audit Committee on a regular basis.
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Di samping itu, Direksi telah menyetujui Kebijakan dan In addition, the Board of Directors has approved the Compliance
Prosedur Kepatuhan yang merupakan infrastruktur dasar dalam Policy and Procedure which is the basic infrastructure in
pelaksanaan tata kelola Fungsi Kepatuhan yang akan digunakan implementing the governance of the Compliance Function
sebagai pedoman dalam penerapan Fungsi Kepatuhan Bank. which will be used as a guide in implementing the Bank’s
Sebagai pemenuhan terhadap POJK No. 46/POJK.03/2017 Compliance Function As compliance with OJK Regulation
tentang Pelaksanaan Fungsi Kepatuhan Bank Umum, Dewan No. 46/POJK.03/2017 concerning the Implementation of the
Komisaris telah melakukan evaluasi terhadap pelaksanaan Compliance Function for Commercial Banks, the Board of
Fungsi Kepatuhan Bank yang dilaksanakan minimal 2 (dua) kali Commissioners has evaluated the implementation of the Bank’s
dalam satu tahun (Semesteran). Compliance Function carried out at least 2 (two) times in one
year (semester).
Direktur yang Membawahkan Fungsi Kepatuhan Director in charge of the Compliance Function
Direktur yang membawahkan fungsi kepatuhan saat ini adalah The current director in charge of the compliance function was
Bpk. Rio Lanasier selaku Direktur Compliance & Human Mr. Rio Lanasier as Director of Compliance & Human Resources.
Resource. Pengangkatan dan pelaksanaan tugas Direktur The appointment and implementation of the duties of the
yang membawahkan fungsi kepatuhan tersebut dilaksanakan Director in charge of the compliance function was carried out
berdasarkan ketentuan yang berlaku, khususnya ketentuan based on the applicable provisions, in particular the provisions
mengenai Pelaksanaan Fungsi Kepatuhan, Ketentuan Umum, concerning the Implementation of the Compliance Function,
Ketentuan Uji Kemampuan dan Kepatutan (Fit and Proper Test). General Provisions, Provisions for Fit and Proper Test.
Satuan Kerja Kepatuhan (SKK) Compliance Work Unit (SKK)
Satuan kerja yang melaksanakan fungsi kepatuhan dilaksanakan The work unit that carried out the compliance function was
oleh Divisi Kepatuhan. Divisi Kepatuhan merupakan satuan kerja carried out by the Compliance Division. The Compliance Division
yang independen dan bertanggung jawab secara langsung was an independent work unit and is directly responsible to
kepada Direktur yang membawahkan fungsi kepatuhan. Selain the Director in charge of the compliance function. In addition,
itu, Divisi Kepatuhan juga ditetapkan sebagai Satuan Kerja the Compliance Division was also designated as an Integrated
Kepatuhan Terintegrasi. Compliance Work Unit.
Satuan Kerja Kepatuhan Terintegrasi (SKKT) Integrated Compliance Work Unit (SKKT)
Dalam rangka pelaksanaan Peraturan OJK No. 18/POJK.03/2014 In the context of implementing OJK Regulation No. 18/
tentang Penerapan Tata Kelola Terintegrasi bagi Konglomerasi POJK.03/2014 concerning the Implementation of Integrated
Keuangan, Divisi Kepatuhan selaku Satuan Kerja Kepatuhan Governance for Financial Conglomerates, the Compliance
Terintegrasi (SKKT) BNI telah melakukan tugas memantau dan Division as the BNI Integrated Compliance Work Unit (SKKT)
mengevaluasi penerapan fungsi kepatuhan di masing-masing has carried out the task of monitoring and evaluating the
Perusahaan Anak, yaitu: implementation of the compliance function in each Subsidiary
Company, namely:
1. Memastikan penerapan fungsi kepatuhan dan penerapan 1. Ensuring the implementation of the compliance function
Anti Pencucian Uang dan Pencegahan Pendanaan and implementation of Anti Money Laundering and
Terorisme (APU dan PPT); Counter- Terrorism Financing (AML-CFT);
2. Menyelaraskan metodologi Pengelolaan Risiko Kepatuhan 2. Aligning the Compliance Risk Management methodology
termasuk Pelaksanaan ketentuan APU dan PPT; including the Implementation of AML and CFT provisions;
3. Mengintegrasikan dan menyelaraskan kebijakan dan 3. Integrate and align compliance function policies and
prosedur fungsi kepatuhan, termasuk kebijakan dan procedures, including AML and CFT policies and procedures;
prosedur APU dan PPT;
4. Memastikan kepatuhan Perusahaan Anak atas pelaksanaan 4. Ensuring the Subsidiary’s compliance with the
kewajiban pelaporan internal dan eksternal. implementation of internal and external reporting
obligations.
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Corporate Governance
Profil Kepala Fungsi Kepatuhan Head of Compliance Function Profile
Sisi Rahmina
Kepala Divisi Compliance
Head of Compliance Division
Lahir di Bogor pada tahun 1978. Domisili / Domicile: Warga negara Indonesia
Usia 47 tahun Per Desember 2005. Jakarta, Indonesia Indonesian citizens
Born in Bogor in 1978.
Age 47 years as of December 2025.
Riwayat Pendidikan Educational Background
• Sarjana Akuntansi dari Universitas Trisakti (2000) • Bachelor of Accounting from Trisakti University (2000).
• Master of Business Administration dari Universitas Gadjah Mada • Master of Business Administration from Gajah Mada University
(2008) (2008).
Pengalaman Kerja Work Experience
• Assistant Manager Medan Balai Kota (2001-2003) • Assistant Manager Medan City Hall (2001-2003)
• AML-CFT Analyst, Compliance & AML-CFT Group (2003-2009) • AML-CFT Analyst, Compliance & AML-CFT Group (2003-2009)
• Lead of Compliance Methodology & Regulatory, Compliance & • Lead of Compliance Methodology & Regulatory, Compliance & AML-
AML-CFT Group (2009-2013) CFT Group (2009-2013)
• Head of Compliance & Operational Risk Unit, Risk Management • Head of Compliance & Operational Risk Unit, Risk Management
(2013-2016) (2013- 2016)
• Head of Compliance Methodology & Regulatory, Compliance & • Head of Compliance Methodology & Regulatory, Compliance & AML
AML – CFT Group (2016 – 2020) – CFT Group (2016 – 2020)
• Senior Compliance Officer Wholesale Banking (2020 - 2024) • Senior Compliance Officer Wholesale Banking (2020 - 2024)
• Divisi Head Compliance (2024-sekarang) • Head Compliance Division (2024-present)
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Compliance berdasarkan Surat Serves as Division Head of Compliance based on Board of Directors
Keputusan Direksi No. KEP.DIR/028/III/2026 tanggal 9 Maret 2026. Decree No. KEP.DIR/028/III/2026 dated March 9, 2026.
Tugas dan Tanggung Jawab Fungsi Kepatuhan Duty and Responsibility of Compliance Function
Pelaksanaan fungsi kepatuhan sesuai POJK No. 46/ Implementation of the compliance function in accordance with
POJK.03/2017 merupakan serangkaian tindakan atau langkah- OJK Regulation No. 46/POJK.03/2017 constitutes a series of
langkah yang bersifat preventif (ex-ante) untuk memastikan preventive (ex-ante) actions or measures to ensure that the
bahwa kebijakan, ketentuan, sistem, dan prosedur, serta Bank’s policies, provisions, systems and procedures, as well
kegiatan usaha yang dilakukan oleh Bank telah sesuai dengan as business activities, are in compliance with the regulations
ketentuan Otoritas Jasa Keuangan dan ketentuan peraturan of the Financial Services Authority and prevailing laws and
perundang-undangan, serta memastikan kepatuhan Bank regulations, as well as to ensure the Bank’s adherence to
terhadap komitmen yang dibuat oleh Bank kepada Otoritas Jasa commitments made to the Financial Services Authority and/or
Keuangan dan/atau otoritas pengawas lain yang berwenang. other relevant supervisory authorities.
Sasaran Jajaran Kepatuhan dalam menjalankan Fungsi The Compliance Team’s goal in carrying out the Compliance
Kepatuhan adalah secara proaktif menjaga Bank agar selalu Function is to proactively ensure that the Bank always
mematuhi peraturan perundang-undangan dan ketentuan complies with applicable laws and regulations and applies the
yang berlaku serta menerapkan prinsip kehati-hatian. SKK precautionary principle. SKK Head Office, performs the duties
Kantor Pusat, melaksanakan tugas-tugas Fungsi Kepatuhan of the Compliance Function (compliance assurance services) in
(compliance assurance services) dalam bentuk: the form of:
1. Supervisory, yaitu melakukan supervisi secara ex- 1. Supervisory, namely conducting ex-ante supervision of
ante terhadap proses kegiatan (pelayanan nasabah, activity processes (customer service, decision making) to all
pengambilan keputusan) kepada seluruh Unit Kerja. Work Units.
2. Examination, yaitu melakukan Review atas kebijakan/ 2. Examination, which is to review external and internal
peraturan eksternal dan internal maupun prosedur kerja policies/ regulations and work procedures to support
agar menunjang kemajuan bisnis dan tetap berpedoman business progress and remain guided by prudential
pada prinsip kehati-hatian serta regulasi. principles and regulations.
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3. Consultation, yaitu memberikan pertimbangan/compliance 3. Consultation, which provides considerations/compliance
opinion dalam kaitannya dengan regulasi, proses kegiatan opinions regarding regulations, operational processes, and
dan prinsip kehati-hatian kepada seluruh Unit Kerja. prudential principles to all Work Units.
4. Regulatory, yaitu melakukan penyediaan, pengkajian, 4. Regulatory, which provides, reviews, and disseminates
sosialisasi atas peraturan perundang-undangan dan information on applicable laws and regulations, as well as
ketentuan yang berlaku serta penyediaan alat bantu dengan tools to facilitate compliance by the Bank’s staff.
tujuan memudahkan jajaran Bank dalam mematuhinya.
Pengembangan Kompetensi Fungsi Kepatuhan Development of Compliance Function
Competencies
Nama Materi Pelatihan Training Materials Tanggal Pelaksanaan Penyelenggara
Name Implementation Date Organizer
Komando Bergerak Terpadu Integrated Action with 12 Agustus 2025
PT Bank Mandiri (Persero) Tbk
Dewantara Berdampak Nyata Tangible Impact August 12, 2025
29 Agustus 2025
Refreshment BSMR J4 BSMR J4 Refreshment Efektif Pro
August 29, 2025
Hartono 20-21 Februari 2025
Cyber Risk Management Cyber Risk Management CRMS Indonesia
Mantowijono February 20-21, 2025
Bergerak Terpadu Integrated Action with 12 Agustus 2025
PT Bank Mandiri (Persero) Tbk
Berdampak Nyata Tangible Impact August 12, 2025
Resilience to Sustainability : Resilience to Sustainability:
21 & 22 Agustus 2025
Leading through GRC in the Leading through GRC in the GRC Summit - Jogyakarta
August 21 & 22, 2025
post-digital era Post-Digital Era
29 Agustus 2025
Refreshment BSMR J5 BSMR J5 Refreshment Efektif Pro
August 29, 2025
Latest Trends in Money
Tren Modus dan Skema
Laundering Methods and
Pencucian Uang Terbaru: 18 September 2025 OJK Instittute (include AMLO
Schemes: Identification,
Strategi Identifikasi, Mitigasi, September 18, 2025 Koord & AMLO)
Mitigation, and Enforcement
dan Penegakan Hukum
Strategies
Pembekalan Sertifikasi Compliance Certification J6 20 - 21 Oktober 2025 Lembaga Pengembangan
Kepatuhan J6 Preparation Program October 20 - 21, 2025 Perbankan Indonesia (LPPI)
06 Oktober 2025
LEAD BEYOND - Batch 2 LEAD BEYOND - Batch 2 NBO - Bank Mantap
October 6, 2025
Putu Febiola 28 Mei 2025
BSMR J4 Refreshment Refreshment BSMR J4 Efektif Pro
Dewi May 28, 2025
Ibrahim
Abimanyu Irvan 28 Mei 2025
BSMR J4 Refreshment Refreshment BSMR J4 Efektif Pro
May 28, 2025
Certified Indonesian Certified Indonesian
30-31 Juli 2025 PRIVASIMU - PT Sentra Proteksi
Personal Data Protection Personal Data Protection
July 30-31, 2025 Data Teknologi Indonesia
Officer (CIPDPO) Officer (CIPDPO)
Made Krisna Arta 29 Agustus 2025
BSMR J5 Refreshment Refreshment BSMR J5 Efektif Pro
Anggarkusuma August 29, 2025
01-05 Oktober 2025
LEAD BEYOND - Batch 1 LEAD BEYOND - Batch 1 NBO - Bank Mantap
October 1-5, 2025
Compliance Certification J6 Pembekalan Sertifikasi 20 - 21 Oktober 2025 Lembaga Pengembangan
Preparation Program Kepatuhan J6 October 20 - 21, 2025 Perbankan Indonesia (LPPI)
2025 Annual Report 717
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Corporate Governance
Corporate Governance
Nama Materi Pelatihan Training Materials Tanggal Pelaksanaan Penyelenggara
Name Implementation Date Organizer
Nurma Gupitasari Review & Updating
Review & Updating Tata
Procedures for Policy 13-14 Maret 2025
Cara Penyusunan Kebijakan Infobank Institute
and Standard Operating March 13-14, 2025
dan Prosedur
Procedure Development
28 Mei 2025
Refreshment BSMR J4 BSMR J4 Refreshment Efektif Pro
May 28, 2025
Syarif Hidayat Talk with Impact: Crafting Talk with Impact: Crafting
22 Februari 2025
Messages That Drive Results Messages That Drive Results Ultimate Service Consulting
February 22, 2025
- Batch 2 - Batch 2
First Aid & Floor Warden First Aid & Floor Warden 25 April 2025
Bank Mantap & Phitagoras
Batch 1 Batch 1 April 25, 2025
Sisi Rahmina Bergerak Terpadu Integrated Action with 12 Agustus 2025
PT Bank Mandiri (Persero) Tbk
Berdampak Nyata Tangible Impact August 12, 2025
Resilience to Sustainability : Resilience to Sustainability :
21 & 22 Agustus 2025
Leading through GRC in the Leading through GRC in the GRC Summit - Jogyakarta
August 21 & 22, 2025
post-digital era post-digital era
29 Agustus 2025
Refreshment BSMR J5 BSMR J5 Refreshment Efektif Pro
August 29, 2025
Pembekalan Sertifikasi Compliance Certification J6 20 - 21 Oktober 2025 Lembaga Pengembangan
Kepatuhan J6 Preparation Program October 20 - 21, 2025 Perbankan Indonesia (LPPI)
M. Habibulloh Identifikasi Transaksi Suspicious Financial
16-17 April 2025
Keuangan Mencurigakan Transaction Identification – FKDKP & PPATK
April 16-17, 2025
Batch 1 Batch 1
28 Mei 2025
Refreshment BSMR J4 BSMR J4 Refreshment Efektif Pro
May 28, 2025
ISO 9001:2015 - Quality ISO 9001:2015 - Quality 26 Agustus 2025
PT Gamma
Mangement System Management System August 26, 2025
ISO 37001:2016 - Anti ISO 37001:2016 - Anti 27 Agustus 2025
PT Gamma
Bribery Management System Bribery Management System August 27, 2025
ISO 37301:2021 - ISO 37301:2021 -
28 Agustus 2025
Compliance Management Compliance Management PT Gamma
August 28, 2025
System System
Raisah Amalia 10-11 Februari 2025
SPPUR Jenjang 4 SPPUR Level 4 Pravina
February 10-11, 2025
Identifikasi Transaksi Suspicious Financial
16-17 April 2025
Keuangan Mencurigakan Transaction Identification – FKDKP & PPATK
April 16-17, 2025
Batch 1 Batch 1
28 Mei 2025
Refreshment BSMR J4 BSMR J4 Refreshment Efektif Pro
May 28, 2025
ISO 9001:2015 - Quality ISO 9001:2015 - Quality 26 Agustus 2025
PT Gamma
Mangement System Management System August 26, 2025
ISO 37001:2016 - Anti ISO 37001:2016 - Anti 27 Agustus 2025
PT Gamma
Bribery Management System Bribery Management System August 27, 2025
ISO 37301:2021 - ISO 37301:2021 -
28 Agustus 2025
Compliance Management Compliance Management PT Gamma
August 28, 2025
System System
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PT Bank Mandiri Taspen
Nama Materi Pelatihan Training Materials Tanggal Pelaksanaan Penyelenggara
Name Implementation Date Organizer
Faiz Lazuardi Zein Identifikasi Transaksi Suspicious Financial
16-17 April 2025
Keuangan Mencurigakan Transaction Identification – FKDKP & PPATK
April 16-17, 2025
Batch 1 Batch 1
28 Mei 2025
Refreshment BSMR J4 BSMR J4 Refreshment Efektif Pro
May 28, 2025
ISO 9001:2015 - Quality ISO 9001:2015 - Quality 26 Agustus 2025
PT Gamma
Mangement System Management System August 26, 2025
ISO 37001:2016 - Anti ISO 37001:2016 - Anti 27 Agustus 2025
PT Gamma
Bribery Management System Bribery Management System August 27, 2025
ISO 37301:2021 - ISO 37301:2021 -
28 Agustus 2025
Compliance Management Compliance Management PT Gamma
August 28, 2025
System System
Ignatia Identifikasi Transaksi Suspicious Financial
16-17 April 2025
Ardhanareswari Keuangan Mencurigakan Transaction Identification – FKDKP & PPATK
April 16-17, 2025
Anindyaguna Batch 1 Batch 1
Pascha
28 Mei 2025
Refreshment BSMR J4 BSMR J4 Refreshment Efektif Pro
May 28, 2025
ISO 9001:2015 - Quality ISO 9001:2015 - Quality 26 Agustus 2025
PT Gamma
Mangement System Management System August 26, 2025
ISO 37001:2016 - Anti ISO 37001:2016 - Anti 27 Agustus 2025
PT Gamma
Bribery Management System Bribery Management System August 27, 2025
ISO 37301:2021 - ISO 37301:2021 -
28 Agustus 2025
Compliance Management Compliance Management PT Gamma
August 28, 2025
System System
Mumu 10-11 Februari 2025
SPPUR Jenjang 5 SPPUR Level 5 Pravina
Mukhaemin February 10-11, 2025
20-21 Februari 2025
Cyber Risk Management Cyber Risk Management CRMS Indonesia
February 20-21, 2025
Inovasi Produk Keuangan Innovation in Islamic
Islam : Peran Etika Halal Financial Products: The Role 13 Maret 2025
OJK
dalam Memperluas Penetrasi of Halal Ethics in Expanding March 13, 2025
Pasar Market Penetration
30-31 Juli 2025
Certified Indonesian Certified Indonesian
01 Agustus 2025 PRIVASIMU - PT Sentra Proteksi
Personal Data Protection Personal Data Protection
July 30-31, 2025 Data Teknologi Indonesia
Officer (CIPDPO) Officer (CIPDPO)
August 1, 2025
ISO 9001:2015 - Quality ISO 9001:2015 - Quality 26 Agustus 2025
PT Gamma
Mangement System Management System August 26, 2025
ISO 37001:2016 - Anti ISO 37001:2016 - Anti 27 Agustus 2025
PT Gamma
Bribery Management System Bribery Management System August 27, 2025
ISO 37301:2021 - ISO 37301:2021 -
28 Agustus 2025
Compliance Management Compliance Management PT Gamma
August 28, 2025
System System
29 Agustus 2025
Refreshment BSMR J5 BSMR J5 Refreshment Efektif Pro
August 29, 2025
Pembekalan Sertifikasi Compliance Certification J6 20 - 21 Oktober 2025 Lembaga Pengembangan
Kepatuhan J6 Preparation Program October 20 - 21, 2025 Perbankan Indonesia (LPPI)
2025 Annual Report 719
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Corporate Governance
Corporate Governance
Nama Materi Pelatihan Training Materials Tanggal Pelaksanaan Penyelenggara
Name Implementation Date Organizer
Ajeng Rahayu 29 Agustus 2025
Refreshment BSMR J5 BSMR J5 Refreshment Efektif Pro
Cahyani August 29, 2025
01-05 Oktober 2025
LEAD BEYOND - Batch 1 LEAD BEYOND - Batch 1 NBO - Bank Mantap
October 1-5, 2025
ISO 9001:2015 - Quality ISO 9001:2015 - Quality 26 Agustus 2025
PT Gamma
Mangement System Management System August 26, 2025
ISO 37001:2016 - Anti ISO 37001:2016 - Anti 27 Agustus 2025
PT Gamma
Bribery Management System Bribery Management System August 27, 2025
ISO 37301:2021 - ISO 37301:2021 -
28 Agustus 2025
Compliance Management Compliance Management PT Gamma
August 28, 2025
System System
Pembekalan Sertifikasi Compliance Certification J6 20 - 21 Oktober 2025 Lembaga Pengembangan
Kepatuhan J6 Preparation Program October 20 - 21, 2025 Perbankan Indonesia (LPPI)
Hadiyantrama Excel Power-Up: Excel Power-Up:
Oscar Santoso Transforming Your Data Transforming Your Data 8 Februari 2025
Mahaka Institute
Skills (Intermediate Level) - Skills (Intermediate Level) - February 8, 2025
Advance Advance
First Aid & Floor Warden First Aid & Floor Warden 25 April 2025
Bank Mantap & Phitagoras
Batch 1 Batch 1 April 25, 2025
ISO 9001:2015 - Quality ISO 9001:2015 - Quality 26 Agustus 2025
PT Gamma
Mangement System Management System August 26, 2025
ISO 37001:2016 - Anti ISO 37001:2016 - Anti 27 Agustus 2025
PT Gamma
Bribery Management System Bribery Management System August 27, 2025
ISO 37301:2021 - ISO 37301:2021 -
28 Agustus 2025
Compliance Management Compliance Management PT Gamma
August 28, 2025
System System
Suci Ramadona ISO 9001:2015 - Quality ISO 9001:2015 - Quality 26 Agustus 2025
PT Gamma
Mangement System Management System August 26, 2025
ISO 37001:2016 - Anti ISO 37001:2016 - Anti 27 Agustus 2025
PT Gamma
Bribery Management System Bribery Management System August 27, 2025
ISO 37301:2021 - ISO 37301:2021 -
28 Agustus 2025
Compliance Management Compliance Management PT Gamma
August 28, 2025
System System
Pelaksanaan Program Kerja Fungsi Kepatuhan Implementation of The Compliance Function
Work Program
1. Pemenuhan Kebijakan, Ketentuan, Sistem dan Prosedur 1. Ensured that internal policies, provisions, systems, and
Internal senantiasa sesuai dengan peraturan perundang- procedures remained consistently aligned with prevailing
undangan yang berlaku, baik yang diterbitkan oleh laws and regulations issued by the Government, the
Pemerintah, Otoritas Jasa Keuangan, maupun Otoritas Financial Services Authority, and other relevant authorities:
lainnya
a. Memantau perkembangan regulasi untuk menjadi a. Monitored regulatory developments as a basis for the
dasar penyusunan atau revisi ketentuan internal formulation or revision of internal policies.
b. Melakukan review atas rancangan kebijakan/prosedur/ b. Conducted reviews of draft policies, procedures,
petunjuk teknis dan manual produk agar sejalan dengan technical guidelines, and product manuals to ensure
ketentuan dan peraturan perundang-undangan yang alignment with applicable laws and regulations, while
berlaku serta berlandaskan prinsip kehati-hatian. adhering to prudential principles.
c. Menerbitkan ketentuan internal untuk menjadi c. Issued internal regulations to serve as guidelines,
pedoman, panduan dan aturan yang harus dipatuhi references, and rules to be complied with in the Bank’s
dalam kegiatan usaha bank. business activities.
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d. Membuat kajian dan resume terhadap ketentuan yang d. Prepared assessments and summaries of regulatory
dikeluarkan regulator dan melakukan sosialisasi ke provisions issued by regulators and conducted
unit-unit kerja terkait melalui program Compliance dissemination to relevant business units through the
Laboratorium (Compliance Lab). Compliance Laboratory (Compliance Lab) program.
e. Memastikan penerapan pelindungan data pribadi e. Ensured the implementation of personal data protection
untuk setiap aktivitas pemrosesan data pribadi across all personal data processing activities, including
mencakup pengumpulan, pemrosesan, penyimpanan, collection, processing, storage, and destruction of
dan pemusnahan data pribadi. Serta mengikuti personal data, and monitored regulatory developments
perkembangan peraturan pelindungan data pribadi on personal data protection to support necessary
untuk guna penyesuian dalam proses bisnis dan adjustments in the Bank’s business and operational
operasional Bank. processes.
2. Meningkatkan Budaya Kepatuhan pada semua tingkatan 2. Enhanced the compliance culture across all organizational
organisasi dan kegiatan usaha bank levels and business activities of the Bank:
a. Melaksanakan fungsi advisory terkait penerapan a. Performed an advisory function regarding the
peraturan yang berlaku melalui pemberian saran/ implementation of prevailing regulations by providing
tanggapan atas inisiatif aktivitas operasional bank. input and responses to operational activity initiatives.
b. Melakukan onsite review ke Kantor Cabang untuk b. Conducted onsite reviews at branch offices to support
sosialisasi, monitoring dan validasi terkait implementasi socialization, monitoring, and validation of the
penerapan ketentuan Kepatuhan dan program APU implementation of Compliance provisions and Anti-
PPT. Money Laundering and Counter-Terrorism Financing
(AML/CTF) programs.
c. Menyediakan informasi mengenai peraturan c. Provided up-to-date and relevant regulatory
perundangan-undangan yang up to date dan relevan, information, both internal and external, including those
baik internal maupun ekternal, baik yang diterbitkan issued by banking authorities and other regulators,
oleh otoritas perbankan maupun otoritas lainnya, through the Bank’s internal network, ensuring
dalam jaringan internal bank, sehingga dapat diakses accessibility for all employees.
oleh seluruh karyawan.
d. Menyelenggarakan workshop/training/webinar d. Organized compliance and AML/CTF workshops,
Kepatuhan dan APU PPT untuk meningkatkan training sessions, and webinars to enhance awareness
awareness dan pemahaman seluruh karyawan and understanding among all employees regarding
terhadap penerapan, serta risiko kepatuhan dan APU implementation and associated risks, by engaging
PPT dengan mengundang pembicara dari internal speakers from internal and external parties, including
Bank atau eksternal (Bank Mandiri, PT Taspen, PPATK, Bank Mandiri, PT Taspen, PPATK, and other relevant
maupun instansi berwenang lainnya). authorities.
e. Compliance Broadcast yaitu kegiatan penyampaian e. Implemented Compliance Broadcast initiatives, which
konten dan/atau informasi terkait Kepatuhan yang involved the regular dissemination of compliance-
relevan kepada seluruh Pegawai melalui media email related content and/or information to all employees via
/ media komunikasi internal lainnya yang dimiliki email and other internal communication media, aimed
Perseroan secara rutin. Diharapkan compliance at enhancing compliance literacy and fostering a strong
broadcast dapat meningkatkan literasi terkait compliance culture.
Kepatuhan dan membangun Budaya Patuh kepada
seluruh Pegawai.
f. Peningkatan fungsi Compliance Advisory dengan f. Enhanced the Compliance Advisory function through
mengikuti pelatihan internal maupun eksternal, seperti participation in internal and external training programs,
pelatihan dan sertifikasi kompetensi kepatuhan, including compliance competency certifications, risk
pelatihan dan sertifikasi manajemen risiko, dan management certifications, and other relevant training.
pelatihan lainnya.
g. Meningkatkan kapabilitas unit kerja kepatuhan melalui g. Strengthened the capability of the compliance unit
implementasi ISO 37301:2021 Sistem Manajemen through the implementation of ISO 37301:2021
Kepatuhan Compliance Management Systems Compliance Management Systems (CMS) as a standard
(CMS), sebagai standar pedoman untuk menerapkan, framework for establishing, evaluating, maintaining,
mengevaluasi, memelihara, dan meningkatkan sistem and improving an effective compliance management
manajemen kepatuhan Bank yang efektif system.
h. Melakukan campaign budaya kepatuhan dan awereness h. Conducted compliance culture campaigns and
atas penerapan ISO 37001:2016 Sistem Manajemen awareness initiatives related to the implementation of
2025 Annual Report 721
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Corporate Governance
Corporate Governance
Anti Penyuapan (Anti Bribery Management System) ISO 37001:2016 Anti-Bribery Management System
melalui media komunikasi internal Bank through the Bank’s internal communication channels.
i. Perbaikan penerapan Tata Kelola Bank melalui i. Improved the implementation of Good Corporate
peningkatan skor CGPI dari tahun sebelumnya Governance through enhancement of the Corporate
Governance Perception Index (CGPI) score compared
to the previous year.
3. Mengelola Risiko Kepatuhan yang dihadapi oleh Bank. 3. Managed the Bank’s Compliance Risk exposure:
a. Melakukan gap analysis atas implementasi tata a. Conducted gap analyses on the implementation
kelola perusahaan (structure, process & outcome) of corporate governance (structure, process, and
untuk mendapatkan nilai tata kelola baik individu outcome) to achieve a minimum governance rating of
dan terintegrasi menimal 2 serta mengikuti kegiatan 2, both individually and on an integrated basis, and
Corporate Governance Perception Index (CGPI). participated in the Corporate Governance Perception
Index (CGPI) assessment.
b. Melakukan review atas rencana Jaringan Kantor, b. Reviewed branch network expansion plans, including
termasuk melakukan onsite lokasi jaringan kantor ( jika conducting onsite assessments where necessary, to
diperlukan) guna memastikan bahwa proses jaringan ensure alignment with applicable regulations.
kantor yang akan dilakukan telah sesuai dengan
ketentuan yang berlaku.
c. Melakukan review atas pengembangan dan rencana c. Reviewed IT development initiatives and strategic
strategis IT yang akan dilakukan, untuk memastikan plans to ensure compliance with prevailing regulatory
bahwa pengembangan rencana tersebut telah sesuai requirements.
dengan ketentuan yang berlaku.
d. Melakukan penelahaan atas compliance event untuk d. Analyzed compliance events to identify corrective
mendapatkan tindakan perbaikan guna mencegah actions and prevent recurrence of issues, including
kesalahan berulang baik pelaporan maupun aktivitas those that could result in regulatory sanctions or
lainnya yang berdampak dikenakannya sanksi denda penalties.
oleh Regulator.
e. Mendampingi proses perijinan atau persetujuan terkait e. Facilitated licensing and approval processes related to
produk Bank, pengembangan Teknologi Informasi, Bank products, IT development, branch networks, and
Jaringan Kantor dan corporate action yang ditujukan corporate actions submitted to the Financial Services
kepada OJK dan BI serta regulator lainnya sehingga Authority, Bank Indonesia, and other regulators to
sesuai dengan ketentuan yang dikeluarkan oleh ensure compliance with regulatory provisions.
regulator.
f. Melakukan review atas pengajuan kredit dengan f. Reviewed credit proposals within specified limits, as
limit tertentu serta pengadaan barang dan jasa guna well as procurement of goods and services, to ensure
memastikan telah sesuai dengan ketentuan internal compliance with the Bank’s internal policies.
Bank.
g. Melakukan review atas Rencana Bisnis Bank (RBB) g. Reviewed the Bank Business Plan (RBB) to ensure
guna memastikan RBB telah sesuai dengan Peraturan alignment with Financial Services Authority regulations.
OJK.
h. Melakukan review laporan ke regulator dari unit kerja h. Reviewed regulatory reports submitted by business
yang diajukan oleh unit kerja ke Unit compliance guna units to the Compliance Unit to ensure that the
memastikan materi dan format laporan telah sesuai content and format complied with regulatory reporting
dengan informasi yang wajib disampaikan dalam requirements.
laporan berdasarkan regulasi.
4. Memastikan komitmen yang dibuat oleh Bank kepada 4. Ensured fulfillment of commitments made by the Bank to
Otoritas Jasa Keuangan dan/atau otoritas pengawas lain the Financial Services Authority and/or other supervisory
yang berwenang. authorities:
a. Pemantauan atas kepatuhan Bank terhadap komitmen a. Monitored the Bank’s compliance with commitments
yang dibuat oleh Bank kepada BI/OJK dan/atau made to regulators, including Bank Indonesia and the
pengawas lain yang berwenang, baik sebagai bagian Financial Services Authority, arising from supervisory
dari hasil pemeriksaan maupun komitmen lainnya. actions or other obligations.
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b. Melakukan monitoring terhadap kepatuhan bank b. Monitored the Bank’s regulatory reporting obligations
dalam kewajiban pelaporan kepada regulator (OJK, BI, (to the Financial Services Authority, Bank Indonesia,
PPATK dan regulator lainnya) melalui aplikasi CMRS PPATK, and other regulators) through the Compliance
(Compliance Monitoring & Reporting System) sehingga Monitoring & Reporting System (CMRS), ensuring
kewajiban pelaporan dilakukan tepat waktu. timely submission.
c. Monitoring kepatuhan Bank terhadap komitmen yang c. Oversaw the Bank’s adherence to commitments
dibuat oleh Bank kepada BI/OJK dan/atau pengawas resulting from regulatory examinations and supervisory
lain yang berwenang yang merupakan komitmen dari findings.
hasil pengawasan pihak regulator. d. Acted as liaison officer with the Financial Services
d. Liaison officer kepada Otoritas Jasa Keuangan dan Authority, Bank Indonesia, and other relevant
Bank Indonesia atau regulator lainnya. regulators.
5. Program Anti Pencucian Uang, Pencegahan Pendanaan 5. Implemented Anti-Money Laundering, Counter-Terrorism
Terorisme dan Pencegahan Pendanaan Proliferasi Senjata Financing, and Counter-Proliferation Financing Programs
Pemusnah Massal (APU, PPT dan PPPSPM) sebagai (AML, CTF, and CPF) as part of the Bank’s ongoing
wujud komitmen Bank untuk terus meningkatkan langkah- commitment to strengthening these programs through
langkah Program APU, PPT dan PPPSPM melalui berbagai various initiatives:
aktivitas.
a. Penyusunan, penyesuaian, pembaharuan, dan a. Developed, refined, and updated internal policies to
memastikan kecukupan APU, PPT, dan PPPSPM di ensure the adequacy of AML, CTF, and CPF frameworks
seluruh ketentuan internal Bank Mandiri Taspen sesuai across all internal regulations of Bank Mandiri Taspen in
dengan ketentuan yang berlaku accordance with prevailing regulations.
b. Mengikuti penilaian Financial Integrity Rating on b. Participated in the Financial Integrity Rating on Money
Money Laundering and Terrorist Financing (FIR on ML/ Laundering and Terrorist Financing (FIR on ML/TF)
TF) yang diselenggarakan oleh Pusat Pelaporan dan assessment organized by PPATK.
Analisis Transaksi Keuangan (PPATK)
c. Liaison Officer (LO) bagi Lembaga Pengawas c. Acted as Liaison Officer (LO) for banking supervisory
Perbankan serta Aparat Penegak Hukum dalam rangka authorities and law enforcement agencies to enhance
peningkatan efektivitas APU, PPT dan PPPSPM the effectiveness of AML, CTF, and CPF implementation.
d. Menyusun rencana dan melaporkan realisasi d. Develop plans and report the realization of periodic
pengkinian data secara berkala kepada regulator data updates to regulators and collaborate with
serta bekerjasama dengan Divisi Distribution Portfolio the Distribution Portfolio & Management Division,
& Management, Divisi Operational Excellence & Operational Excellence & Customer Experience
Customer Experience, Divisi SPM & Accounting, Divisi Division, SPM & Accounting Division, Information
Information Technology dan Kantor Cabang untuk Technology Division and Branch Offices to monitor the
melakukan monitoring atas pemenuhan komitmen fulfillment of the bank’s commitment to the progress of
bank terhadap progress pengkinian data telah sesuai data updates in accordance with applicable provisions.
dengan ketentuan yang berlaku.
e. Menyelenggarakan pelatihan program APU, PPT dan e. Conducted AML, CTF, and CPF training programs for
PPPSPM bagi seluruh pegawai, terutama pegawai dari all employees, particularly those in key functional roles
satuan kerja yang memiliki tugas fungsi sebagai Teller, such as Teller, Customer Service, AMLO Coordinator,
Customer Service, AMLO Koordinator, AMLO Cabang, Branch AMLO, Control Unit Partner (CUP), Operational
Control Unit Partner (CUP), Operational Manager (OM) Manager (OM), and Pension Relationship Officer (ROP).
dan Relationship Officer Pensiunan (ROP)
f. Melaksanakan Onsite Review dan Monitoring untuk f. Conducted onsite reviews and monitoring to
meningkatkan budaya kepatuhan terhadap penerapan strengthen compliance culture and ensure effective
Program APU, PPT dan PPPSPM secara efektif di implementation of AML, CTF, and CPF programs across
seluruh Kantor Cabang all branch offices.
g. Peningkatan kualitas dan monitoring terhadap g. Enhanced the quality and monitoring of regulatory
kewajiban pelaporan terkait APU, PPT, dan PPPSPM reporting obligations related to AML, CTF, and CPF.
h. SMART AML h. Implemented the SMART AML program.
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Corporate Governance
Program Anti Pencucian Uang (APU) dan Anti-Money Laundering (AML) and
Pencegahan Pendanaan Terorisme (PPT) Terrorism Financing Prevention (TFP)
Programs
Penerapan Program Anti Pencucian Uang dan Pencegahan The implementation of the Anti-Money Laundering and
Pendanaan Terorisme merupakan program yang wajib Prevention of Terrorism Financing Program is a program
diterapkan oleh Bank dalam melakukan hubungan usaha that must be implemented by Banks in conducting business
dengan calon nasabah dan pengguna jasa bank (Nasabah atau relations with prospective customers and users of bank
Walk In Customer) dengan berpedoman pada POJK Nomor services (Customers or Walk In Customers) by referring to OJK
8 Tahun 2023 Tentang Penerapan Program Anti Pencucian Regulation Number 8 of 2023 concerning the Implementation
Uang, Pencegahan Pendanaan Terorisme, dan Pencegahan of the Anti-Money Laundering Program, Prevention of Terrorism
Pendanaan Proliferasi Senjata Pemusnah Massal di Sektor Jasa Financing, and Prevention of Proliferation Funding of Weapons
Keuangan of Mass Destruction in the Financial Services Sector.
Secara operasional dalam penerapannya di Bank, Penerapan Operationally in its implementation at the Bank, the AML &
Program APU & PPT telah diatur dalam Kebijakan, Standar CFT Program Implementation was regulated in the AML &
Prosedur maupun Petunjuk Teknis APU & PPT. Tujuan CFT Policies, Standard Procedures and Technical Guidelines.
penerapan program adalah untuk mencegah dan melindungi The purpose of implementing the program was to prevent
Bank agar tidak digunakan sebagai sarana kejahatan pencucian and protect the Bank from being used as a means of money
uang (Money Laundering) dan pendanaan terorisme termasuk laundering and terrorism financing, including the financing of
pendanaan proliferasi senjata pemusnah massal yang the proliferation of weapons of mass destruction carried out
dilakukan secara langsung maupun tidak langsung oleh para directly or indirectly by criminals.
pelaku kejahatan.
Dalam penerapan Program APU & PPT Bank telah membentuk In implementing the AML & CFT Program the Bank established
Unit Kerja Khusus (UKK) APU & PPT yang mempunyai tugas a Special AML & CFT Work Unit (UKK) which had the following
dan kewenangan sebagai berikut: duties and authorities:
1. Menyusun dan mengusulkan pedoman penerapan program 1. Develop and propose guidelines for the implementation of
APU & PPT kepada Direktur yang membawahkan fungsi the AML & CFT program to the Director in charge of the
kepatuhan; compliance function;
2. Memastikan adanya sistem yang mendukung program APU 2. Ensuring the existence of a system that supports the
& PPT, yaitu sistem yang antara lain dapat mengidentifikasi AML & CFT program, namely a system that can, among
Nasabah, Transaksi Keuangan Mencurigakan, screening other things, identify Customers, Suspicious Financial
data teroris dan transaksi keuangan lainnya yang Transactions, terrorist data screening and other financial
diwajibkan oleh Undang-Undang melalui SMART AML; transactions required by law through SMART AML.;
3. Memantau pengkinian profil Nasabah dan profil transaksi 3. Monitoring customer profile updates and customer
Nasabah; transaction profiles;
4. Melakukan koordinasi dan pemantauan terhadap 4. Coordinating and monitoring the implementation of AML
pelaksanaan kebijakan program APU & PPT dengan unit & CFT program policies with related work units related to
kerja terkait yang berhubungan dengan Nasabah/ WIC/ Customers/ WIC/ BO;
BO;
5. Melakukan koordinasi dengan Bank Mandiri dan grup 5. Coordinating with Bank Mandiri and the conglomerate
konglomerasi terkait pelaksanaan APU & PPT dan tukar group regarding the implementation of AML & CFT and
menukar informasi data PEP; exchanging PEP data information;
6. Memastikan kebijakan dan prosedur telah sesuai dengan 6. Monitor the suitability of customer financial transactions
perkembangan program APU & PPT yang terkini, risiko with customer profiles, especially customers with high-risk
produk, kegiatan dan kompleksitas usaha, dan volume transactions;
transaksi di bank termasuk dengan kondisi pandemi;
7. Memantau kesesuaian transaksi keuangan nasabah dengan 7. Receive reports of potentially suspicious financial
profil nasabah khususnya nasabah dengan transaksi yang transactions (red flags) from the relevant work units and
berisiko tinggi; perform analysis on these reports;
8. Menerima laporan transaksi keuangan yang berpotensi 8. Identify transactions that meet suspicious criteria based on
mencurigakan (red flag) dari unit kerja terkait dan reports on the results of financial transaction analysis from
melakukan analisis atas laporan tersebut; the relevant work units and/or the results of monitoring
724 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
9. Membuat sistem screening nasabah sesuai dengan sistem 9. Creating a customer screening system in accordance
SIPENDAR PPATK; with the Center for Reporting and Analysis of Financial
Transactions ‘s SIPENDAR system;
10. Mengidentifikasi transaksi yang memenuhi kriteria 10. Identify transactions that meet suspicious criteria based on
mencurigakan berdasarkan laporan hasil analisis transaksi reports on the results of financial transaction analysis from
keuangan dari unit kerja terkait dan/atau hasil pemantauan the relevant work units and/or the results of monitoring
yang dilakukan; carried out;
11. Meminimalisasi risiko operasional dengan melakukan 11. Minimizing operational risk by limiting WIC transactions;
pembatasan transaksi WIC;
12. Menyusun LTKM dan laporan lainnya sebagaimana 12. Prepare LTKM and other reports as regulated in laws and
diatur dalam peraturan perundang-undangan mengenai regulations regarding the prevention and eradication of
pencegahan dan pemberantasan tindak pidana pencucian money laundering and terrorism financing crimes, to be
uang dan tindak pidana pendanaan terorisme, untuk submitted to PPATK based on the approval of the Director;
disampaikan kepada PPATK berdasarkan persetujuan
Direktur;
13. Memastikan bahwa: 13. Ensure that:
a. Terdapat mekanisme kerja yang memadai dari setiap a. There is an adequate working mechanism from each
satuan kerja terkait kepada Unit Kerja Khusus (UKK) work unit related to the UKK or officials responsible
atau pejabat yang bertanggungjawab terhadap for implementing the AML and CFT programs by
penerapan program APU & PPT dengan menjaga maintaining the confidentiality of information.
kerahasiaan informasi.
b. Satuan kerja terkait melakukan fungsi dan tugas b. the relevant work units carry out functions and tasks
dalam rangka mempersiapkan laporan transaksi in the context of preparing reports on potentially
keuangan yang berpotensi mencurigakan sebelum suspicious financial transactions before submitting them
menyampaikannya kepada UKK atau pejabat yang to the UKK or officials responsible for implementing the
bertanggung jawab terhadap penerapan program APU AML and CFT programs.
& PPT.
c. Memastikan satuan kerja APU & PPT cabang (AMLO) c. Ensure that branch AML & CFT work units (AMLO)
memiliki checklist APU & PPT di unit masing-masing. have an AML & CFT checklist in their respective units.
14. Memantau, menganalisis, dan merekomendasikan 14. Monitoring, analyzing, and providing recommendations
kebutuhan pelatihan program APU & PPT bagi Karyawan related to training needs of the AML and CFT programs for
Bank; dan PT Bank Mandiri Taspen employees, and.
15. Berperan sebagai contact person bagi Lembaga Pengawas, 15. Acting as a contact person for the Supervisory Agency,
dan Pengatur serta Penegak Hukum. Regulators and Law Enforcer.
Selain pembentukan UKK, guna peningkatan kualitas In addition to the establishment of UKK, in order to improve
penerapan APU & PPT, Bank telah menunjuk pejabat PIC the quality of AML & CFT implementation, the Bank appointed
APU & PPT di tingkat cabang (AMLO Cabang) sebagai AML & CFT PIC officers at the branch level (AMLO Branch) to
pelaksana fungsi penerapan APU & PPT ditingkat cabang serta carry out the AML & CFT implementation function at the branch
menyediakan aplikasi system SMART AML (System Monitoring, level as well as provide the SMART AML (System Monitoring,
Analysis & Reporting Transaction) sebagai alat bantu dalam Analysis & Reporting Transaction) system application as a
monitoring transaksi nasabah, kualitas data nasabah serta tool in monitoring customer transactions, quality of customer
penggolongan risiko nasabah berbasis Risk Based Approach data and classification of customer risks based on a Risk Base
(RBA) yang dapat diakses oleh UKK kantor pusat maupun Approach (RBA) which could be accessed by head office UKKs
oleh petugas cabang dan AMLO (PIC APU & PPT di cabang). as well as by branch officers and AMLO (PIC AML & CFT in
Pelaksanaan penerapan APU & PPT selain dilakukan terhadap branches). The implementation of AML & CFT was not only
nasabah/pengguna jasa, juga dilakukan kepada seluruh Jajaran carried out for customer’s/service users, but also for all Bank
Bank yaitu dengan menerapkan ketentuan terkait Know Your officials, namely by applying the provisions related to Know
Employee (KYE). Your Employee (KYE).
KYE merupakan bagian integral dari manajemen risiko KYE was an integral part of operational, reputation and legal
operasional, reputasi dan legal bagi Bank, dalam hal ini Bank risk management for the Bank, in this case the Bank needed to
perlu meyakini bahwa seluruh pegawai yang seharusnya ensure that all employees who were supposed to implement the
menerapkan program APU & PPT di Bank tidak menjadi target AML & CFT program at the Bank were not targets of violations
pelanggaran terhadap ketentuan yang berlaku atau menjadi of applicable regulations or become perpetrators of money
2025 Annual Report 725
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Corporate Governance
Corporate Governance
pelaku money laundering, Pendanaan terorisme ataupun laundering, terrorism funding or funding for the proliferation of
pendanaan proliferasi senjata pemusnah massal baik yang aktif weapons of mass destruction, both active and potential.
maupun potensial.
KYE dilaksanakan dari awal penerimaan pegawai sampai KYE was carried out from the initial recruitment of employees
dengan pasca berakhirnya hubungan kerja pegawai dengan until after the end of the employee’s working relationship with
perusahaan di antaranya melalui: the company, including through:
a. Prosedur penyaringan dalam rangka penerimaan karyawan a. Screening procedures for accepting new employees (pre-
baru (pre employee screening); dan employee screening); and
b. Pengenalan dan pemantauan terhadap profil dan aktivitas b. Introduction and monitoring of employee profiles and
pegawai. activities
Untuk mendukung komitmen bank secara rutin dan berkala To support the bank’s commitment, the bank regularly and
bank melakukan pelatihan dan sosialisasi penerapan APU periodically conducted training and dissemination of AML and
dan PPT kepada seluruh jajaran bank, baik melalui training, CFT implementation to all levels of the Bank, through training,
classroom, e-learning, vicon, assessment dan sosialisasi melalui classroom, e-learning, vicon, assessment and socialization
media komunikasi. Adapun penerapan APU PPT pada tahun through communication media. The implementation of AML
2025 adalah sebagai berikut: CFT in 2025 is as follows:
Informasi
No Tindak lanjut Follow-up
Informations
• All Suspicious Transaction Reports
• Seluruh laporan TKT telah disampaikan
(STR) were submitted in a timely
tepat waktu ke PPATK melalui aplikasi
manner to PPATK through the goAML
goAML
application.
• Tidak terdapat laporan LTKL,
Rekapitulasi pemenuhan kewajiban • No Cross-Border Fund Transfer Reports
dikarenakan Bank Mandiri Taspen bukan
pelaporan kepada Regulator (LTKL) were submitted, as Bank Mandiri
1. merupakan Bank Devisa dan belum
Summary of Compliance Reporting Taspen is not a foreign exchange
mendapatkan izin untuk melakukan
Obligations to Regulators bank and has not obtained a license to
transaksi valuta asing
conduct foreign exchange transactions.
• Hasil pemadanan terhadap 15 data yang
• Matching results were conducted on 15
terdiri dari 13 data individu dan 12 data
data records, consisting of 13 individual
non individu
data and 12 non-individual data.
Rekapitulasi pemenuhan inquiry kepada Bank telah menindaklanjuti permintaan
The Bank followed up on requests for
Regulator dan/atau Aparat Penegak data informasi transaksi nasabah Bank
customer transaction information from
Hukum (Apgakum) Mandiri Taspen atas permintaan instansi
2. authorized institutions during the period
Recapitulation of responses to inquiries berwenang sejak bulan Januari - Desember
January to December 2025, totaling 73
from Regulators and/or Law Enforcement 2025 dengan jumlah data 73 (tujuh puluh
(seventy-three) reports.
Authorities. tiga) laporan.
• Adjustments to internal policies were
• Telah dilakukan penyesuaian pada
implemented in accordance with
ketentuan internal sesuai Nota
Memorandum No. CMC/AML.255/2025
nomor CMC/AML.255/2025 perihal
regarding the submission of DMTL OJK
Penyempaian Penyelesaian DMTL OJK
Ketentuan baru atau perubahan settlement for December 2025 dated
Desember 2025 tanggal 17 Desember
ketentuan terkait APU PPT December 17, 2025.
3 2025.
New regulations or amendments related • Further adjustments to internal policies
• Telah dilakukan penyesuaian pada
to the AML/CTF Program were implemented in accordance with
ketentuan internal sesuai Nota
Memorandum No. CMC.AML/274/2025
nomor CMC.AML/274/2025 perihal
regarding the submission of DMTL OJK
Penyampaian Penyelesaian DMTL OJK
settlement for the 2025 period.
periode 2025
Ketentuan dalam Kebijakan dan Standar
Prosedur APU PPT yang bertentangan
dengan regulasi setempat atau
sebaliknya
4. - -
Provisions within AML/CTF Policies
and Standard Operating Procedures
that were inconsistent with applicable
regulations, or vice versa
726 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Informasi
No Tindak lanjut Follow-up
Informations
Pelaksanaan training dan sosialisasi
kepada pegawai terkait penerapan
program APU PPT
5 Implementation of training and - -
dissemination programs to employees
regarding the application of the AML/
CTF Program
Pergantian Pejabat Compliance Officer /
AML Officer yang berwenang mengelola
pelaksanaan dan pelaporan APU PPT As of the reporting date, the vacant position
Saat ini posisi yang vacant di Unit APU PPT
(jika ada) within the AML, CTF, and CPF Unit of Bank
6 & PPPSPM Bank Mandiri Taspen adalah TL
Changes in Compliance Officers / AML Mandiri Taspen was the Team Leader for
System & Reporting AML CFT
Officers authorized to manage the AML/CFT System & Reporting.
implementation and reporting of the
AML/CTF Program (if any)
Kendala-kendala yang dihadapi
7 - -
Challenges encountered
Usulan perbaikan penerapan program
APU PPT dalam Konglomerasi Keuangan
Proposed improvements for the
8 - -
implementation of the AML/
CTF Program within the Financial
Conglomeration
Perkara Hukum Lawsuit
Jumlah
Amount
Permasalahan Hukum Legal Issues
Perdata Pidana
Civil Criminal
Perkara/Permasalahan Hukum yang masih dalam
Cases/Legal Issues that are still in the process of being
proses penyelesaian di pengadilan (belum ada 4 -
resolved in court (no decision yet)
putusan)
Perkara/Permasalahan Hukum yang masih dalam Cases/Legal Issues that are still in the process of being
- 7
proses penyelesaian di kepolisian/kejaksaan resolved at the police/prosecutor's office
Perkara/Permasalahan Hukum yang telah selesai Cases/Legal Issues that have been completed (have
6 -
(telah mempunyai kekuatan hukum tetap) permanent legal force)
Perkara/Permasalahan Hukum dicabut oleh Penggugat The plaintiff revokes case/Legal Issue 1 -
Perkara/Permasalahan Hukum yang telah selesai Cases/Legal issues that have been completed by the
- 5
prosesnya di kepolisian police
Total Total 11 12
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Perkara Hukum yang Dihadapi Perusahaan Legal Cases Facing The Company
Pengaruhnya
Risiko dan Nominal terhadap kondisi
Pokok Perkara/Gugatan Status Penyelesaian Gugatan Perusahaan
No
Main Case/Claim Completion Status Risk and Amount of Its impact on
Lawsuit the Company’s
condition
1. 139/Pdt.G/2025/PN Amp Telah di putus dalam Fasilitas I Perkara tidak
Penggugat: tingkat pertama Bade :Rp berdampak
Ni Nengah Merta (Pengadilan Negeri 336.685.714,35 langsung
Tergugat I : Amlapura), Bank atas kondisi
Bank Mandiri Taspen KCP Karangasem Mandiri Taspen Fasilitas II perusahaan
menang dalam hal ini. Bade :Rp
Tergugat II : 1.000.000.000
Kepala Bidang Kredit Bank Mandiri Taspen KCP
Karangasem
Tergugat III:
Manager Bank Mandiri Taspen KCP Karangasem
Tergugat IV:
Kantor Pelayanan Kekayaan Negara dan Lelang
Singaraja (KPKNL)
Penguggat adalah debitur Bank Mandiri Taspen KCP
Karangasem 2 fasilitas pinjaman dengan disertakan 3
agunan kredit.
139/Pdt.G/2025/PN Amp A first-instance Facility I: Outstanding The case did not have
Plaintiff: decision was rendered balance (BADE) a direct impact on the
Ni Nengah Merta by the Pengadilan amounted to Company’s condition.
Defendant I: Negeri Amlapura, in IDR336,685,714.35.
Bank Mandiri Taspen, Karangasem Branch Office which Bank Mandiri Facility II: Outstanding
Taspen prevailed. balance (BADE)
Defendant II: amounted to
Head of Credit, Bank Mandiri Taspen, Karangasem IDR1,000,000,000.
Branch Office
Defendant III:
Manager, Bank Mandiri Taspen, Karangasem Branch
Office
Defendant IV:
Singaraja State Assets and Auction Service Office
(KPKNL)
The plaintiff is a debtor of Bank Mandiri Taspen,
Karangasem Branch Office, for two loan facilities, with
three collaterals.
2 835/Pdt.Bth/2025/PN Sgr Masih dalam proses fasilitas kredit I Perkara tidak
PN Singaraja di Pengadilan Negeri (MKPRK) Bade sebesar berdampak
Singaraja Rp 1.600.000.000,- langsung
Pembantah : atas kondisi
Nyoman Sutarya Atas fasilitas kredit perusahaan
Terbantah I : II (KKG01) telah
PT Bank Mandiri Taspen dilakukan pelunasan
Turut Terbantah I : kredit oleh debitur.
Kantor Pelayanan Kekayaan Negara dan Lelang
(KPKNL) Singaraja
Turut Terbantah II :
Kantor Pertanahan Kabupaten Buleleng
Ybs merupakan debitur bank Mantap dengan fasilitas
2 kredit.
Terhadap fasilitas MKPRK yang diberikan dilakukan
pengikatan agunan dengan sebidang tanah SHM No
2443/ Desa Bakti Seraga seluas 155m2 , SHM No
2881/ Desa Bakti Seraga seluas 200m2 dan SHM No
989/ Desa Munduk seluas 3.350 m2.
Terhadap fasilitas KKG01 yang diberikan dilakukan
pengikatan agunan dengan sebidang tanah SHM No
01636/ Desa Munduk seluas 180m2 , SHM No 731/
Desa Bubunan seluas 300m2 dan SHM No 1509/ Desa
Munduk seluas 2.000 m2
728 Laporan Tahunan 2025
Page 729
PT Bank Mandiri Taspen
Pengaruhnya
Risiko dan Nominal terhadap kondisi
Pokok Perkara/Gugatan Status Penyelesaian Gugatan Perusahaan
No
Main Case/Claim Completion Status Risk and Amount of Its impact on
Lawsuit the Company’s
condition
835/Pdt.Bth/2025/PN Sgr The case remained Credit Facility I The case did not have
Singaraja District Court under process at the (MKPRK): Outstanding a direct impact on the
Pengadilan Negeri balance (BADE) Company’s condition.
Objector: Singaraja. amounted to
Nyoman Sutarya IDR1,600,000,000.
Objective I:
PT Bank Mandiri Taspen Credit Facility II
Objective I: (KKG01): The debtor
Singaraja State Assets and Auction Service Office had fully settled the
(KPKNL) loan.
Objective II:
Buleleng Regency Land Office
The defendant is a debtor of Bank Mantap with two
credit facilities.
The MKPRK facility provided was secured as collateral
in the form of land with SHM No. 2443/Bakti Seraga
Village, measuring 155 m2, SHM No. 2881/Bakti
Seraga Village, measuring 200 m2, and SHM No. 989/
Munduk Village, measuring 3,350 m2.
For the KKG01 facility provided, collateral was secured
with a plot of land SHM No. 01636/Munduk Village with
an area of 180m2, SHM No. 731/Bubunan Village with
an area of 300m2 and SHM No. 1509/Munduk Village
with an area of 2,000m2.
3 1463/Pdt.Bth/2025/ PN DPS Masih dalam proses Sisa Fasilitas I : Perkara tidak
Pelawan : di Pengadilan Negeri Rp 377.322.240 berdampak
Wayan Budi Ardana Denpasar Fasilitas II: langsung
Rp 295.206.710 atas kondisi
Terlawan I : perusahaan
PT Bank Mandiri Taspen, Kantor Cabang Melati -
Denpasar
Terlawan II:
Kementrian Keuangan Republik Indonesia, Kantor
Pelayanan Kekayaan Negara dan Lelang Denpasar
(KPKNL)
Bahwa Debitur memiliki 2 (dua) Fasilitas Kredit.
Fasilitas MKPRK dimulai tahun 2015 dengan plafon
awal Rp800 juta untuk Usaha Toko Bangunan,
namun debitur beberapa kali mengalami addendum
berupa perpanjanhan jangka waktu (2016-2019) dan
penambahan plafon menjadi Rp 1,5 Miliar.
Fasilitas KGM02 diberikan tahun 2016 dengan plafon
Rp 500 juta dan kemudian direstruktur menjadi tenor 66
bulan pada tahun 2019.
1463/Pdt.Bth/2025/PN DPS The case remained Remaining Amount for Remaining Amount for
Opponent: under process at the Facility I: Facility I:
Wayan Budi Ardana Pengadilan Negeri IDR377,322,240 IDR377,322,240
Denpasar. Facility II: Facility II:
Opponent I: IDR295,206,710 IDR295,206,710
PT Bank Mandiri Taspen, Melati Branch Office -
Denpasar
Opponent II:
Ministry of Finance of the Republic of Indonesia,
Denpasar State Assets and Auction Services Office
(KPKNL)
The Debtor has two credit facilities.
The MKPRK facility began in 2015 with an initial limit of
IDR 800 million for a building materials shop business.
However, the debtor experienced several addendums,
including term extensions (2016-2019) and an increase
to IDR 1.5 billion.
The KGM02 facility was granted in 2016 with a limit
of IDR 500 million and was then restructured to a
66-month term in 2019.
2025 Annual Report 729
Page 730
Corporate Governance
Corporate Governance
Pengaruhnya
Risiko dan Nominal terhadap kondisi
Pokok Perkara/Gugatan Status Penyelesaian Gugatan Perusahaan
No
Main Case/Claim Completion Status Risk and Amount of Its impact on
Lawsuit the Company’s
condition
4 860/Pdt.Bth/2025/PN SGR Masih dalam proses Fasilitas I : Perkara tidak
Pembantah : di Pengadilan Negeri Sisa Bade Kredit berdampak
I Made Suwebawa Singaraja Rp3.500.000.000. langsung
Fasilitas II: atas kondisi
Terbantah I : Debitur telah melunasi perusahaan
PT Bank Mandiri Taspen pelunasan dengan
Turut Tergugat I: keringanan BDO
Kementrian Keuangan Republik Indonesia, Kantor tanggal 27 Desember
Pelayanan Kekayaan Negara dan Lelang Singaraja 2023.
(KPKNL).
Turut Tergugat II:
Kantor Pertanahan Kabupaten Buleleng
Debitur memperoleh 2 (dua) fasilitas kredit, yaitu
MKPRK Rp 3,5 M dan KIG01 Rp 500 Juta, dengan
agunan SHM Elektronik NIB 22.04.000010776.0 milik
ayah debitur sebagai penjamin.
Fasilitas KIG01 telah dilunasi pada 27 Juli 2022 melalui
skema keringanan BDO, sehingga tidak menimbulkan
tunggakan; sedangkan fasilitas MKPRK tetap
bermasalah meski telah direstrukturisasi berkali-kali
(Addendum I–VIII).
860/Pdt.Bth/2025/PN SGR The case remained Facility I: Remaining The case did not have
Objector: under process at the credit plafond of a direct impact on the
I Made Suwebawa Pengadilan Negeri IDR3,500,000,000. Company’s condition.
Singaraja. Facility II: The debtor
Objective I: had fully settled the
PT Bank Mandiri Taspen obligation under a BDO
Co-Defendant I: (debt relief) scheme on
Ministry of Finance of the Republic of Indonesia, December 27, 2023.
Singaraja State Assets and Auction Service Office
(KPKNL).
Co-Defendant II:
Buleleng Regency Land Office
The debtor obtained two credit facilities: MKPRK
for IDR 3.5 billion and KIG01 for IDR 500 million,
secured by an Electronic SHM (SHM) with NIB number
22.04.000010776.0 belonging to the debtor’s father as
guarantor.
The KIG01 facility was repaid on July 27, 2022, through
the BDO relief scheme, thus resulting in no arrears;
while the MKPRK facility remains problematic despite
repeated restructuring (Addendums I–VIII).
5 LP-B/93/III/2020/Res. Serang Kota/SPKT-C tanggal Masih dalam proses di - Perkara tidak
2/3/2020 Polres Serang Kota berdampak langsung
Pelapor : atas kondisi
Bank Mandiri Taspen/ Eksternal Lawyer perusahaan
Terlapor :
N.Husnia alias Ene Husnia
(Polres Serang Kota)
Adanya dugaan penyalahgunaan kewenangan yang
dilakukan oleh oknum Relation Officer Pension (ROP)
terhadap 17 debiturnya.
LP-B/93/III/2020/Res. Serang City/SPKT-C dated The case remained - The case did not have
March 2, 2020 under investigation at a direct impact on the
Reporter: the Polres Serang Kota. Company’s condition.
Bank Mandiri Taspen/External Lawyer
Reported:
N. Husnia alias Ene Husnia
(Serang City Police)
Allegations of abuse of authority by a Pension Relations
Officer (ROP) against 17 debtors.
730 Laporan Tahunan 2025
Page 731
PT Bank Mandiri Taspen
Pengaruhnya
Risiko dan Nominal terhadap kondisi
Pokok Perkara/Gugatan Status Penyelesaian Gugatan Perusahaan
No
Main Case/Claim Completion Status Risk and Amount of Its impact on
Lawsuit the Company’s
condition
6 42/Pdt.G/2025/PN Amp tanggal 18 Februari 2025 Bahwa telah dibacakan - Perkara tidak
Para Penggugat: putusan pengadilan berdampak
Ni Nyoman Kari Dkk pada 21 Oktober 2025, Langsung atas kondisi
dengan amar putusan perusahaan
Tergugat I : Ni Wayan Ayu Arini : sbg berikut :
Tergugat II : PT Bank Mandiri Taspen : Mengabulkan gugatan
Turut Tergugat I : I Nengah Swadi,SH.,SPN.,MKn Para Penggugat
Konvensi/Para
Turut Tergugat II :Kepala Kantor Pertanahan Karang Tergugat Rekonvensi
Asem sebagian
Bahwa Para Penggugat adalah ahli waris dari I Rebat
(almarhum) yang mempunyai anak Para Penggugat;
Bahwa permasalahan ini merupakan perselisihan antar
ahli waris;
Bahwa terdapat bidang tanah dalam objek sengketa ahli
waris yang dijadikan objek jaminan fasilitas kredit Bank
Mandiri Taspen (KCP Kubu);
42/Pdt.G/2025/PN Amp dated February 18, 2025 A court decision was - The case did not have
Plaintiffs: pronounced on October a direct impact on the
Ni Nyoman Kari et al 21, 2025, with the Company’s condition.
following rulings:
Defendant I: Ni Wayan Ayu Arini Partially granted the
Defendant II: PT Bank Mandiri Taspen claims of the Plaintiffs
Co-Defendant I: I Nengah Swadi, SH., SPN., MKn in the Principal Claim/
Defendants in the
Co-Defendant II: Head of the Karang Asem Land Office Counterclaim.
The Plaintiffs are the heirs of I Rebat (deceased) who
has the Plaintiffs’ children;
That this matter is a dispute between the heirs;
That a plot of land within the disputed heirs is used as
collateral for a Bank Mandiri Taspen credit facility (Kubu
Branch Office);
7 422/Pdt.G/2025/PN Dps Bahwa telah dibacakan - Perkara tidak
Penggugat: putusan pengadilan berdampak
Rina Damayanti, ST pada 3 Desember Langsung atas kondisi
2025, dengan amar perusahaan
Tergugat I : putusan sbg berikut
Adrianto Eka Nugraha,ST
Turut Tergugat I : Menghukum
Erwin Sepriyanto Penggugat Konvensi/
Turut Tergugat II: Tergugat Rekonvensi
Marthin Hendrayana Saleh untuk membayar biaya
perkara sejumlah
Turut Tergugat III: Rp2.624.000,00 (dua
Bank Mandiri Taspen Kantor Cabang Melati juta enam ratus dua
Nasabah yang dalam hal ini sebagai Tergugat I a.n puluh empat ribu
Adrianto Eka Nugraha telah diputuskan bercerai dengan rupiah);
mantan istrinya a.n Rina Damayanti (Penggugat)
menyampaikan gugatan harta bersama terhadap
nasabah.
422/Pdt.G/2025/PN Dps That the court decision - The case did not have
Plaintiff: was read out on a direct impact on the
Rina Damayanti, ST December 3, 2025, Company’s condition.
with the following
Defendant I: verdict:
Adrianto Eka Nugraha, ST
Co-Defendant I: Sentencing the
Erwin Sepriyanto Conventional Plaintiff/
Co-Defendant II: Reconventional
Marthin Hendrayana Saleh Defendant to pay court
costs in the amount of
Co-Defendant III: Rp2,624,000.00 (two
Bank Mandiri Taspen Melati Branch million six hundred
The customer, in this case Defendant I, Adrianto Eka twenty-four thousand
Nugraha, has been divorced from his ex-wife, Rina rupiah);
Damayanti (Plaintiff), and has filed a joint property
lawsuit against the customer.
2025 Annual Report 731
Page 732
Corporate Governance
Corporate Governance
Pengaruhnya
Risiko dan Nominal terhadap kondisi
Pokok Perkara/Gugatan Status Penyelesaian Gugatan Perusahaan
No
Main Case/Claim Completion Status Risk and Amount of Its impact on
Lawsuit the Company’s
condition
8 13/Pdt.G.S/2025/PN.Kpg tanggal 25 April 2025 Sidang putusan - Perkara tidak
PN Kupang dilakukan pada 23 berdampak
Mei 2025, dengan Langsung atas kondisi
Penggugat : amar putusan sebagai Perusahaan
Ny. Yustin Elvry Toka, ST berikut:
Yang dikuasakan melalui Adrianus Sinlae Co. - Menolak gugatan
Counsellors at Law Penggugat untuk
Tergugat I : seluruhnya;
Bank Mandiri Taspen KC Kupang - Menghukum
Penggugat untuk
Gugatan diajukan terkait dengan Insiden pada tanggal 1 membayar biaya
Maret 2025 dimana telah terjadi gangguan pada system perkara sejumlah
Bank, yang menyebabkan terjadinya kelebihan bayar Rp188.000,00
pada gaji pensiun. (Seratus delapan
puluh delapan ribu
rupiah)
13/Pdt.G.S/2025/PN.Kpg dated April 25, 2025 A court hearing held on - The case did not have
Kupang District Court May 23, 2025 resulted a direct impact on the
in the following Company’s condition.
Plaintiff: judgment:
Mrs. Yustin Elvry Toka, ST - Dismissed the
Authorized through Adrianus Sinlae Co. Counselors at Plaintiff’s claims in
Law their entirety.
Defendant I: - Ordered the
Bank Mandiri Taspen Kupang Branch Plaintiff to pay
litigation costs
The lawsuit was filed in connection with an incident on amounting to
March 1, 2025, in which a disruption occurred in the IDR188,000 (one
bank’s system, resulting in an overpayment of pension hundred eighty-
benefits. eight thousand
Rupiah).
9 252/Pdt.G/2025/PN Tjk Sidang dilanjutkan - Perkara tidak
PN Tanjung Karang pada 3 Desember berdampak
2025 dengan agenda Langsung atas kondisi
Penggugat : putusan, adapun perusahaan
Elpin amar putusan sebagai
Tergugat : berikut:
Bank Mandiri Taspen cabang Bandar Lampung - Menghukum
Ybs merupakan debitur KC Bandar Lampung dengan kedua belah pihak
fasilitas 2 kredit. tersebut untuk
Fasilitas I dengan plafond Rp 306.900.000, jangka mentaati dan
waktu 240bulan, cash on hand Rp 42.897.540; Fasilitas melaksanakan
II dengan plafond Rp 42.600.000 jangka waktu 30 isi Kesepakatan
bulan, cash on hand Rp26.241.937 Perdamaian
tersebut diatas.
- Menghukum kedua
belah pihak untuk
membayar biaya
perkara sejumlah
Rp534.500.000,-
masing-masing
setengahnya
732 Laporan Tahunan 2025
Page 733
PT Bank Mandiri Taspen
Pengaruhnya
Risiko dan Nominal terhadap kondisi
Pokok Perkara/Gugatan Status Penyelesaian Gugatan Perusahaan
No
Main Case/Claim Completion Status Risk and Amount of Its impact on
Lawsuit the Company’s
condition
252/Pdt.G/2025/PN Tjk A subsequent hearing - The case did not have
Tanjung Karang District Court on December 3, 2025, a direct impact on the
with the agenda of Company’s condition.
Plaintiff: judgment, resulted in
Elpin the following rulings:
Defendant: - Ordered both
Bank Mandiri Taspen Bandar Lampung Branch parties to comply
The person is a debtor at the Bandar Lampung branch with and implement
office with two credit facilities. the terms of
Facility I has a ceiling of Rp 306,900,000, a term of 240 the Settlement
months, with cash on hand of Rp 42,897,540; Facility Agreement.
II has a ceiling of Rp 42,600,000, a term of 30 months, - Ordered both
with cash on hand of Rp 26,241,937. parties to share
equally the litigation
costs amounting to
IDR534,500,000.
10 50/Pdt.G/2025/PN Jpa Sidang putusan - Perkara tidak
PN Jepara dilakukan pada 27 berdampak
November 2025, Langsung atas kondisi
Penggugat : dengan amar putusan perusahaan
Hari Rahayu sebagai berikut:
Tergugat I : - Menghukum
Bank Mandiri Taspen KCP Jepara para pihak yaitu
Tergugat II : Penggugat,
PT Taspen (Persero) KCU Semarang Tergugat I, Tergugat
II dan Turut
Turut Tergugat : Tergugat tersebut
Otoritas Jasa Keuangan Kantor Regional 3 Jateng dan untuk mentaati
DIY isi kesepakatan
Pengggugat adalah ahli waris / Pensiun terusan Janda perdamaian tanggal
dari Alm. Jati Susetyono, S.Pd,. M.Pd yang merupakan 20 November
penerima hak Penerima Pensiun yang disalurkan 2025 yang telah
melalui Bank Jateng Cabang Jepara (tempat pencairan disepakati tersebut
pensiun yang telah berjalan lancar selama masa hidup di atas;
almarhum); - Menghukum
Penggugat untuk
membayar biaya
yang timbul dalam
perkara ini sejumlah
Rp349.000,00
(tiga ratus empat
puluh sembilan ribu
rupiah);
50/Pdt.G/2025/PN Jpa A court decision - The case did not have
Jepara District Court dated November 27, a direct impact on the
2025 resulted in the Company’s condition.
Plaintiff: Hari Rahayu following rulings:
Defendant I: Bank Mandiri Taspen Jepara Branch Office - Ordered the
Defendant II: PT Taspen (Persero) Semarang Branch parties, namely the
Office Plaintiff, Defendant
I, Defendant II, and
Co-Defendant: Financial Services Authority Regional Co-Defendant,
Office 3 Central Java and Yogyakarta to comply with
The Plaintiff is the heir/continued pensioner of the the Settlement
widow of the late Jati Susetyono, S.Pd., M.Pd., who was Agreement dated
the recipient of the pension benefits distributed through November 20,
Bank Jateng Jepara Branch (the pension disbursement 2025.
point that had been running smoothly during the - Ordered the
deceased’s lifetime). Plaintiff to pay
litigation costs
amounting to
IDR349,000 (three
hundred forty-nine
thousand Rupiah).
2025 Annual Report 733
Page 734
Corporate Governance
Corporate Governance
Pengaruhnya
Risiko dan Nominal terhadap kondisi
Pokok Perkara/Gugatan Status Penyelesaian Gugatan Perusahaan
No
Main Case/Claim Completion Status Risk and Amount of Its impact on
Lawsuit the Company’s
condition
11 167/Pdt.G/2025/PN.Sby tanggal 11 Februari 2025 Sidang putusan - The case did not have
PN Surabaya dilakukan pada 11 a direct impact on the
Agustus 2025, dengan Company’s condition.
Penggugat : amar putusan sebagai
Guntoro Sutiono berikut:
Yang dikuasakan melalui Sarmaidin Harahap, S.H & - Menolak gugatan
Partners Penggugat
Tergugat I : Konvensi
Bank Mandiri Taspen KCP Rungkut seluruhnya;
- Menghukum
Tergugat II: Penggugat
R. Hendrix Kurniawan Konvensi/Tergugat
30 April 2022, Penggugat bersama dengan kuasa Rekonvensi untuk
hukumnya datang ke Bank untuk mencairkan dana membayar biaya
pensiun sebesar Rp 75.000.000 dan atas pencairan perkara sejumlah
tersebut ditransferkan ke rekening Hendrik (kuasa Rp410.000,00
hukum Penggugat pada gugatan 2&3) (empat ratus
sepuluh ribu
rupiah);
167/Pdt.G/2025/PN.Sby dated February 11, 2025 A court decision - The case did not have
Surabaya District Court dated August 11, a direct impact on the
2025 resulted in the Company’s condition.
Plaintiff: following rulings:
Guntoro Sutiono - Dismissed the
Authorized through Sarmaidin Harahap, S.H. & Partners claims of the
Plaintiff in the
Defendant I: Principal Claim in
Bank Mandiri Taspen Rungkut Branch their entirety.
Defendant II: - Ordered the
R. Hendrix Kurniawan Plaintiff in the
April 30, 2022, the Plaintiff, along with his attorney, Principal Claim/
went to the bank to withdraw Rp 75,000,000 in pension Defendant in the
funds. The funds were transferred to Hendrik’s account Counterclaim
(the Plaintiff’s attorney in claims 2 and 3). to pay litigation
costs amounting
to IDR410,000
(four hundred ten
thousand Rupiah).
Permasalahan Hukum yang Sedang Dihadapi Legal Cases Currently Faced by The Board of
Dewan Komisaris dan Direksi yang Sedang Commissioners and Directors In Office
Menjabat
Selama periode tahun 2025, tidak ada anggota Dewan During the period of 2025, there are no in office members of the
Komisaris dan Direksi Bank Mandiri Taspen yang sedang Board of Commissioners and Board of Directors of Bank Mandiri
menjabat memiliki permasalahan hukum, baik perdata maupun Taspen who have legal problems, both civil and criminal.
pidana.
Permasalahan Hukum yang Sedang Dihadapi Legal Cases Currently Faced by The Subsidiary
Anak Perusahaan
Sampai dengan 31 Desember 2025, Bank Mandiri Taspen As of December 31, 2025, Bank Mandiri Taspen did not have
belum memiliki Entitas Anak, sehingga tidak terdapat informasi any subsidiaries; therefore, there were no legal issues faced by
permasalahan hukum yang sedang dihadapi oleh Entitas Anak. any subsidiary to be disclosed.
734 Laporan Tahunan 2025
Page 735
PT Bank Mandiri Taspen
Sanksi Administratif yang Dikenakan Imposed on Companies, Members of The
Kepada Perusahaan, Anggota Dewan Board of Commissioners and Board of
Komisaris dan Direksi oleh Otoritas Pasar Directors by Capital Market Authorities and
Modal dan Otoritas Lainnya Other Authorities
Adapun sanksi administratif yang dikenakan kepada The administrative sanctions imposed on the Company during
Perusahaan selama tahun 2025 yaitu: 2025 were as follows:
Tanggal
Jenis Pelanggaran Otoritas Pengenaan Nominal Unit Kerja Terkait
Type of Violation Authority Date of Rp. Related Work Units
Imposition
Kesalahan Pelaporan : Surat No. SR-123/PB.21/2025
• Divisi SPM & Accounting
tanggal 22 Juli 2025 terkait kesalahan pelaporan
• Divisi Distribution &
Sistem Layanan Informasi Keuangan atas hasil
Portfolio Management
pemeriksaan Otoritas Jasa 25 Juli 2025
50.000.000,- • SPM & Accounting
Reporting Error: Letter No. SR-123/PB.21/2025 dated Keuangan (OJK) July 25, 2025
Division
July 22, 2025, concerning inaccuracies in the Financial
• Distribution & Portfolio
Information Service System reporting based on audit
Management Division
findings.
Sepanjang tahun 2025 tidak terdapat sanksi yang dikenakan Throughout 2025, no sanctions were imposed on members of
kepada Anggota Dewan Komisaris maupun Direksi. the Board of Commissioners or the Board of Directors.
Akses Informasi dan Data Perusahaan Access to Company Information and Data
Bank Mandiri Taspen telah menyediakan akses informasi bagi Bank Mandiri Taspen has provided information access for
para pemangku kepentingan untuk mendapatkan informasi stakeholders to get more information through:
lebih lanjut melalui:
Corporate Secretary and Legal Corporate Secretary and Legal
Tulus Parulian Hutabarat Tulus Parulian Hutabarat
PT Bank Mandiri Taspen PT Bank Mandiri Taspen
Kantor Pusat Bank Mandiri Taspen Head Office Bank Mandiri Taspen
Graha Mantap Graha Mantap
Jl. Proklamasi No.31 Jl. Proklamasi No.31
Kec. Menteng, Kota Jakarta Pusat, Kec. Menteng, Kota Jakarta Pusat,
Daerah Khusus Ibukota Jakarta 10320 Daerah Khusus Ibukota Jakarta 10320
Telp. (62-21) 212-31772 Telp. (62-21) 212-31772
Fax. (62-21) 212-31984 Fax. (62-21) 212-31984
Indonesia Indonesia
Email: corporate.secretary@bankmandiritaspen.co.id Email: corporate.secretary@bankmandiritaspen.co.id
Website: www.bankmandiritaspen.co.id Website: www.bankmandiritaspen.co.id
X (Twitter): (@MandiriTaspen) X (Twitter): (@MandiriTaspen)
Facebook (Bank Mandiri Taspen) Facebook (Bank Mandiri Taspen)
Whatsapp resmi Bank (0811 8857 770) Whatsapp resmi Bank (0811 8857 770)
Instagram (bank.mandiritaspen) Instagram (bank.mandiritaspen)
Youtube (Bank Mandiri Taspen) Youtube (Bank Mandiri Taspen)
Tiktok (Bank Mandiri Taspen) Tiktok (Bank Mandiri Taspen)
Selain melalui Sekretaris Perusahaan, guna memberikan In addition to through the Corporate Secretary, in order to
kemudahan bagi para pemangku kepentingan dalam provide convenience for stakeholders in accessing information
mengakses informasi terkait Bank, Bank Mandiri Taspen juga related to the Bank, Bank Mandiri Taspen also publishes
telah memuat informasi-informasi meliputi informasi produk information concerning products and services, financial reports,
dan layanan, laporan keuangan, pedoman-pedoman GCG Bank the Bank’s GCG guidelines as well as company activities that
2025 Annual Report 735
Page 736
Corporate Governance
Corporate Governance
serta kegiatan perusahaan yang dapat diakses melalui situs can be accessed through the company’s website at www.
web perusahaan di www.bankmandiritaspen.co.id. bankmandiritaspen.co.id.
Bank Mandiri Taspen belum menjadi perusahaan yang Bank Mandiri Taspen is not yet a company that lists its shares on
mencatat sahamnya di bursa saham sehingga tidak terdapat the stock exchange, so there is no investor relation. The investor
investor relation. Adapun fungsi investor relation dijalankan relations function is carried out by the Corporate Secretary.
oleh Sekretaris Perusahaan.
Analisyt Meeting Analisyt Meeting
Sebagai emiten yang hanya menerbitkan obligasi, Bank Mandiri As an issuer that only issues bonds, Bank Mandiri Taspen is not
Taspen tidak berkewajiban melaksanakan kegiatan analyst obliged to carry out analyst meetings.
meeting.
Siaran Pers Press Releases
Sepanjang tahun 2025 terdapat 1,107 pemberitaan atau Throughout 2025, there were 1,107 news articles or press
siaran pers terkait Bank Mandiri Taspen yang terdiri dari 701 releases related to Bank Mandiri Taspen, consisting of
pemberitaan terkait kegiatan bisnis atau informasi produk 701 publications related to business activities or product
termasuk kegiatan 3 Pilar Mantap Indonesia, 286 pemberitaan information, including the 3 Pilar Mantap Indonesia program,
terkait kegiatan CSR atau sumbangan dan donasi, 4 286 publications related to CSR activities or contributions
pemberitaan terkait penghargaan, dan 115 pemberitaan terkait and donations, 4 publications related to awards, and 115
kegiatan korporasi. publications related to corporate activities.
Pemberitaan terebut diantaranya Bank Mandiri Taspen Among these publications were reports on Bank Mandiri Taspen
mendapatkan peringkat idAAA dari PEFINDO, penanaman obtaining an idAAA rating from PEFINDO, the planting of 450
450 bibit Alpukat Aligator di Banyuwangi, migrasi New Core Alligator avocado seedlings in Banyuwangi, the migration to the
Banking System MAESTRO, Sosialisasi Ketaspenan kepada New Core Banking System MAESTRO, socialization of pension
Para ASN menjelang masa pensiun, peluncuran fitur Online programs for civil servants approaching retirement, the launch
Onboarding dalam aplikasi Movin, kegiatan cooking class untuk of the Online Onboarding feature in the Movin application,
pensiunan dan lainnya. cooking class activities for pensioners, and others.
736 Laporan Tahunan 2025
Page 737
PT Bank Mandiri Taspen
Buletin Buletin
10 Tahun Bersama Bank Mandiri Taspen Edisi Inovasi Bank Mandiri Taspen untuk
IV terbit tahun 2025 Menghadapi Tantangan di Sektor Perbankan
10 Years with Bank Mandiri Taspen, Edition IV, Edisi V tahun 2025
published in 2025 Bank Mandiri Taspen Innovation to Address
Challenges in the Banking Sector, Edition V,
published in 2025
Kunci Masa Depan Perbankan untuk Bisnis Mantappreneur Naik Kelas Edisi VII terbit
Berkelanjutan Edisi VI terbit tahun 2025 tahun 2025
The Key to the Future of Banking for Sustainable Mantappreneur Moving Up to the Next Level,
Business, Edition VI, published in 2025 Edition VII, published in 2025
2025 Annual Report 737
Page 738
Corporate Governance
Corporate Governance
Transparansi Penyampaian Laporan Transparency for Submission of Reports
Laporan ke Bursa Efek Indonesia dan Otoritas Jasa Keuangan Report to the Indonesia Stock Exchange and the Financial
bidang Pasar Modal Service Authority in the Capital Market Sector
Tujuan Periode Laporan
Jenis Laporan Report Types
Objective Reporting Period
Laporan Tahunan dan Laporan Tahunan
Annual Report and Sustainability Report OJK & BEI
Keberlanjutan Annual
Triwulan
Laporan Keuangan Financial Report OJK & BEI
Quarterly
Bulanan
Laporan Hutang Valuta Asing Foreign Currency Debt Report BEI
Monthly
Laporan Hasil Rating/Pemeringkatan Tahunan
Annual Rating/Ranking Report BEI
tahunan Annual
Laporan ke Otoritas Jasa Keuangan Pengawas Perbankan dan Report to the Banking Supervision Financial Services Authority
Regulator lainnya and other Regulators
Periode Periode Laporan
No Jenis Laporan Report Type
Period Reporting Period
Absensi Lapor PPh pasal 4 ayat 2 dan Attendance for Filing of Withholding Bulanan Tanggal 15 bulan Berikutnya
1
Pasal 23 Tax Article 4(2) and Article 23 Monthly 15th of the following month
Attendance for Payment of
Absensi Setor PPh Pasal 4 Ayat 2 dan Bulanan Tanggal 05 bulan Berikutnya
2 Withholding Tax Article 4(2) and
Pasal 23 Monthly 5th of the following month
Article 23
Control Rating Perusahaan Anak Subsidiary Company Control Rating Tahunan 10 Desember
3
(CRPA) (CRPA) Annual December 10
Detailed List of Related Parties of the Semesteran Tanggal 30 bulan pelaporan
4 Daftar Rincian Pihak Terkait Bank
Bank Semester 30 th of the reporting month
Triwulanan Tanggal 30 bulan pelaporan
5 Laporan keuangan XBRL XBRL Financial Statements
Quarterly 30 th of the reporting month
Statutory Reserve Requirement (GWM) Triwulanan Tanggal 10 bulan pelaporan
6 Laporan GWM UMKM - Executing
Report for MSME – Executing Quarterly 10 th of the reporting month
APOLO Report on Risk-Weighted
Bulanan Tanggal 05 bulan Berikutnya
7 Laporan APOLO ATMR & KPMM Assets (RWA) and Capital Adequacy
Monthly 5th of the following month
(KPMM)
Bulanan Tanggal 26 bulan Berikutnya
8 Laporan Apolo Publikasi Bulanan APOLO Monthly Publication Report
Monthly 26th of the following month
Anti-Money Laundering and Counter- Semesteran Tanggal 28 bulan pelaporan
9 Laporan APU PPT
Terrorism Financing (AML/CTF) Report Semester 28 th of the reporting month
Laporan atas Pemungutan Dan Report on the Collection and Bulanan Tanggal 17 bulan Berikutnya
10
Penyetoran Bea Meterai Remittance of Stamp Duty Monthly 17th of the following month
Report on the Remittance of Stamp Bulanan Tanggal 05 bulan Berikutnya
11 Laporan Atas Penyetoran Bea Materai
Duty Monthly 5th of the following month
Triwulanan Tanggal 05 bulan pelaporan
12 Laporan BANCASSURANCE Bancassurance Report
Quarterly 5th of the following month
Triwulanan Tanggal 15 bulan pelaporan
13 Laporan Berkala Bancassurance Periodic Bancassurance Report
Quarterly 15th of the reporting month
738 Laporan Tahunan 2025
Page 739
PT Bank Mandiri Taspen
Periode Periode Laporan
No Jenis Laporan Report Type
Period Reporting Period
Triwulanan Tanggal 15 bulan pelaporan
14 Laporan Biaya Tahunan Tahap II -Juli Annual Cost Report – Phase II (July)
Quarterly 15th of the reporting month
Laporan BMPK & Penempatan Dana Legal Lending Limit (BMPK) and Large Bulanan Tanggal 15 bulan berikutnya
15
Besar Exposure Report Monthly 15th of the following month
Laporan Bulanan ANTASENA Data Kel. ANTASENA Monthly Report – Financial Bulanan Tanggal 05 bulan berikutnya
16
Informasi Keuangan & Data Pokok Information Group Data & Core Data Monthly 5th of the following month
Laporan Bulanan ANTASENA Data ANTASENA Monthly Report – Risk
Bulanan Tanggal 15 bulan berikutnya
17 Risiko, Sistem Keuangan, & Jasa Data, Financial System, & Payment
Monthly 15th of the following month
Pembayaran Services
Monthly Report through the ARIA Bulanan Tanggal 12 bulan berikutnya
18 Laporan Bulanan Melalui Sistem ARIA
System Monthly 12 th of the following month
Laporan Bulanan SDM Perbankan Indonesian Banking Human Resources Bulanan Tanggal 15 bulan berikutnya
19
Indonesia Monthly Report Monthly 15th of the following month
Tahunan 31 Desember
20 Laporan CbCr Country-by-Country Reporting (CbCR)
Annual December 31
Bulanan Tanggal 05 bulan berikutnya
21 Laporan Data Jaringan Kantor Branch Network Data Report
Monthly 5th of the following month
Laporan Direktur yang Membawahkan Report of the Director in Charge of the Semesteran Tanggal 30 bulan pelaporan
22
Fungsi Kepatuhan Compliance Function Semester 30 th of the reporting month
Triwulanan Tanggal 15 bulan pelaporan
23 Laporan Eksposur Risiko Risk Exposure Report
Quarterly 15th of the reporting month
Laporan Financial Highlight (Quick Financial Highlights Report (Quick Bulanan Tanggal 05 bulan berikutnya
24
Report - Excel) Report – Excel) Monthly 5th of the following month
Bulanan Tanggal 19 bulan berikutnya
25 Laporan Fraud Data Bank Mantap Fraud Data Report of Bank Mantap
Monthly 19 th of the following month
Laporan Gangguan Sistem and Report on System Disruptions and
Bulanan Tanggal 10 bulan berikutnya
26 Availability Infrastruktur TI Sistem Availability of Payment System IT
Monthly 10 th of the following month
Pembayaran Infrastructure
ICAAP / Capital Adequacy (KPMM) Semesteran Tanggal 25 bulan pelaporan
27 Laporan ICAAP / KPMM
Report Semester 25th of the reporting month
Triwulanan Tanggal 30 bulan pelaporan
28 Laporan KDK Perlakuan Khusus Special Treatment KDK Report
Quarterly 30 th of the reporting month
Triwulanan Tanggal 30 bulan pelaporan
29 Laporan Kepemilikan Sertifikat SPPUR SPPUR Certificate Ownership Report
Quarterly 30 th of the reporting month
Tahunan 31 Juli
30 Laporan Keuangan Tengah Tahunan Interim Financial Statements
Annual July 31
Bulanan Tanggal 15 bulan berikutnya
31 Laporan Lalu Lintas Devisa Foreign Exchange Transactions Report
Monthly 15th of the following month
Bulanan Tanggal 10 bulan berikutnya
32 Laporan Layanan Keungan Mikro Microfinance Services Report
Monthly 10 th of the following month
Bulanan Tanggal 15 bulan berikutnya
33 Laporan LCR Liquidity Coverage Ratio (LCR) Report
Monthly 15th of the following month
Triwulanan Tanggal 05 bulan pelaporan
34 Laporan Leverage Ratio Leverage Ratio Report
Quarterly 5th of the reporting month
Laporan LTV Kredit Properti & Loan-to-Value (LTV) Report for
Bulanan Tanggal 19 bulan berikutnya
35 Kendaraan Bermotor berwawasan Environmentally Sustainable Property
Monthly 19 th of the following month
lingkungan and Motor Vehicle Loans
Balance Sheet per General Ledger (GL) Bulanan Tanggal 05 bulan berikutnya
36 Laporan Neraca Per GL
Report Monthly 5th of the following month
2025 Annual Report 739
Page 740
Corporate Governance
Corporate Governance
Periode Periode Laporan
No Jenis Laporan Report Type
Period Reporting Period
Gross NPL Amount, Loan Loss
Laporan Nominal NPL Gross, Nominal Bulanan Tanggal 03 bulan berikutnya
37 Provision (CKPN), and NPL Coverage
CKPN & Coverage NPL Ratio Monthly 3rd of the following month
Ratio Report
Net Stable Funding Ratio (NSFR) Triwulanan Tanggal 15 bulan pelaporan
38 Laporan NSFR
Report Quarterly 15th of the reporting month
Laporan Pelaksanaan dan Pokok-pokok Report on the Implementation and Key Semesteran Tanggal 30 bulan pelaporan
39
hasil Audit Intern Findings of Internal Audit Semester 30 th of the reporting month
Laporan Pelaksanaan Penilaian Self Self-Assessment Implementation Triwulanan Tanggal 15 bulan pelaporan
40
Assessment Report Quarterly 15th of the reporting month
Laporan Pemanfaatan Data Semesteran Tanggal 30 bulan pelaporan
41 Population Data Utilization Report
Kependudukan Semester 30 th of the reporting month
Triwulanan Tanggal 12 bulan pelaporan
42 Laporan Pemeliharaan SPPUR SPPUR Maintenance Report
Quarterly 12 th of the reporting month
Laporan Pemeriksaan Kualitas data dan Data Quality Assessment and System Tahunan 30 September
43
Keandalan Sistem (LPS) Reliability Report (LPS) Annual September 30
Laporan Penanganan dan Penyelesaian Customer Complaint Handling and Triwulanan Tanggal 10 bulan pelaporan
44
Pengaduan Nasabah Resolution Report Quarterly 10 th of the reporting month
Laporan Penanganan Pengaduan Customer Complaint Handling Report Triwulanan Tanggal 10 bulan pelaporan
45
Nasabah Ke BI to Bank Indonesia Quarterly 10 th of the reporting month
Laporan penerbitan kartu ATM dan/ Report on the Issuance of ATM and/or Bulanan Tanggal 15 bulan berikutnya
46
atau kartu debit berlogo nasional National Branded Debit Cards Monthly 15th of the following month
Triwulanan Tanggal 07 bulan pelaporan
47 Laporan Pengaduan Nasabah Customer Complaint Report
Quarterly 7th of the reporting month
Semesteran Tanggal 28 bulan pelaporan
48 Laporan Pengawasan Rencana Bisnis Business Plan Monitoring Report
Semester 28th of the reporting month
Bulanan Tanggal 10 bulan berikutnya
49 Laporan Pengelolaan Investasi Investment Management Report
Monthly 10 th of the following month
Laporan Penilaian Sendiri (Self Self-Assessment Report on the
Semesteran Tanggal 30 bulan pelaporan
50 Assessment) Pelaksanaan Tata Kelola Implementation of Good Corporate
Semester 30 th of the reporting month
Perusahaan Governance
Deposit Insurance Premium Calculation Semesteran Tanggal 30 bulan pelaporan
51 Laporan Perhitungan Premi LPS
Report (LPS) Semester 30 th of the reporting month
Amendment Report of the Bank Triwulanan Tanggal 30 bulan pelaporan
52 Laporan Perubahan RPPB
Business Plan (RPPB) Quarterly 30 th of the reporting month
Triwulanan Tanggal 19 bulan pelaporan
53 Laporan Profil Risiko Risk Profile Report
Quarterly 19 th of the reporting month
Triwulanan Tanggal 10 bulan pelaporan
54 Laporan Profil Risiko Operational Risk Operational Risk Profile Report
Quarterly 10 th of the reporting month
Laporan Publikasi Keuangan
Triwulanan Tanggal 10 bulan pelaporan
55 Triwulanan Quarterly Financial Publication Report
Quarterly 10 th of the reporting month
Quarterly
Laporan Rasio Keuangan Perusahaan Bulanan Tanggal 05 bulan berikutnya
56 Subsidiary Financial Ratio Report
Anak Monthly 05th of the following month
Semesteran Tanggal 30 bulan pelaporan
57 Laporan Realisasi Inklusi Keuangan Financial Inclusion Realization Report
Semester 30 th of the reporting month
Laporan Realisasi Literasi dan Inklusi Financial Literacy and Inclusion
Keuangan c.q Kepala Eksekutif Realization Report (c.q. Chief Executive Tahunan 10 Juli
58
Pengawas Perilaku PUJK, Edukasi, dan of Financial Consumer Protection, Annual July 10
Pelindungan Konsumen Education, and Conduct Supervision)
740 Laporan Tahunan 2025
Page 741
PT Bank Mandiri Taspen
Periode Periode Laporan
No Jenis Laporan Report Type
Period Reporting Period
Semesteran Tanggal 30 bulan pelaporan
59 Laporan Realisasi Literasi Keuangan Financial Literacy Realization Report
Semester 30 th of the reporting month
Laporan Realisasi Pemb. Kredit/Pemby. Realization Report of MSME Lending/ Triwulanan Tanggal 10 bulan pelaporan
60
UMKM Dengan Pola Excecuting Financing under the Executing Scheme Quarterly 10 th of the reporting month
Laporan Realisasi Penghentian Produk Bank Product Discontinuation Triwulanan Tanggal 15 bulan pelaporan
61
Bank Realization Report Quarterly 15th of the reporting month
Bank Business Plan (RBB) Realization Triwulanan Tanggal 30 bulan pelaporan
62 Laporan Realisasi RBB
Report Quarterly 30 th of the reporting month
Bulanan Tanggal 05 bulan berikutnya
63 Laporan Rekstrukturisasi Kredit Loan Restructuring Report
Monthly 5th of the following month
Tahunan 29 November
64 Laporan Rencana Bisnis Bank Bank Business Plan (RBB) Report
Annual November 29
Tahunan 15 November
65 Laporan Rencana Edukasi Education Program Plan Report
Annual November 15
Laporan rencana kegiatan dalam Activity Plan Report for Enhancing Tahunan 29 November
66
rangka meningkatkan inklusi keuangan Financial Inclusion Annual November 29
Laporan Rencana Literasi Keuangan Financial Literacy and Inclusion Plan
dan Inklusi Keuangan c.q Kepala Report (c.q. Chief Executive of Financial Tahunan 25 November
67
Eksekutif Pengawas Perilaku PUJK, Consumer Protection, Education, and Annual November 25
Edukasi, dan Pelindungan Konsumen Conduct Supervision)
Tahunan 29 November
68 Laporan Rencana Pelaksanaan Edukasi ducation Implementation Plan Report
Annual November 29
Laporan Rencana Pengembangan Information Technology Development Tahunan 29 November
69
Teknologi Informasi (RPTI) Plan (RPTI) Report Annual November 29
Tahunan 31 Desember
70 Laporan Rencana Pengkinian Data Data Updating Plan Report
Annual December 31
Laporan Rencana Penyelenggaraan Bank Product Implementation Plan Tahunan 29 November
71
Produk Bank (RPPB) Report (RPPB) Annual November 29
Tahunan 31 Desember
72 Laporan Rencana Tenaga Ahli Daya Expert Workforce Plan Report
Annual December 31
Prime Lending Rate (SBDK) Detailed Bulanan Tanggal 07 bulan berikutnya
73 Laporan Rincian SBDK
Report Monthly 7th of the following month
Semesteran Tanggal 25 bulan pelaporan
74 Laporan RPIM RPIM Report
Semester 25th of the following month
Single Customer View (SCV) Report Tahunan 31 Juli
75 Laporan SCV Ke LPS
to LPS Annual July 31
Indonesian Banking Human Resources Semesteran Tanggal 31 bulan pelaporan
76 Laporan SDM Perbankan Indonesia
Report Semester 31st of the reporting month
Laporan Self Assesment Edukasi Self-Assessment Report on Education
30 September
77 dan Perlindungan Edukasi (Laporan and Consumer Protection (submitted Tahunkan
September 30
disampaikan melalui SIPEDULI) through SIPEDULI)
Self-Assessment Report to Bank Semesteran Tanggal 15 bulan pelaporan
78 Laporan Self Assesment Ke Mandiri
Mandiri Semester 15th of the reporting month
Triwulanan Tanggal 15 bulan pelaporan
79 Laporan Sensitivity to Market Risk Sensitivity to Market Risk Report
Quarterly 15th of the reporting month
2025 Annual Report 741
Page 742
Corporate Governance
Corporate Governance
Periode Periode Laporan
No Jenis Laporan Report Type
Period Reporting Period
Monthly Corporate Income Tax Article
Laporan Setor & Lapor Pajak PPh Pasal Bulanan Tanggal 15 bulan berikutnya
80 25 Payment and Filing Report to the
25 Bulanan ke KPP Monthly 15th of the following month
Tax Office (KPP)
Value Added Tax (VAT) Payment and Bulanan Tanggal 25 bulan berikutnya
81 Laporan Setor & Lapor Pajak PPN
Filing Report Monthly 25th of the following month
Triwulanan Tanggal 15 bulan pelaporan
82 Laporan SI PESAT SI PESAT Report
Quarterly 15th of the reporting month
Triwulanan Tanggal 15 bulan pelaporan
83 Laporan SiMuda SiMuda Report
Quarterly 15th of the reporting month
Tahunan 01 Agustus
84 Laporan SIPINA SIPINA Report
Annual August 1
Triwulanan Tanggal 15 bulan pelaporan
85 Laporan Sistem Pembayaran Payment System Report
Quarterly 15th of the reporting month
Triwulanan Tanggal 12 bulan pelaporan
86 Laporan SKAIT SKAIT Report
Quarterly 12th of the reporting month
Bulanan Tanggal 12 bulan berikutnya
87 Laporan SLIK Bulanan Monthly SLIK Report
Monthly 12 th of the following month
Laporan SPM Update Kinerja Bulanan SPM Monthly Performance Update Bulanan Tanggal 10 bulan berikutnya
88
(Template OJK) Report (OJK Template) Monthly 10 th of the following month
Semesteran Tanggal 15 bulan pelaporan
89 Laporan Strategy Anti Fraud Anti-Fraud Strategy Report
Semester 15th of the reporting month
Bulanan Tanggal 19 bulan berikutnya
90 Laporan Subsidiaries Operational Risk Subsidiaries Operational Risk Report
Monthly 19 th of the following month
Laporan Suku Bunga Dasar Kredit Bulanan Tanggal 05 bulan berikutnya
91 Prime Lending Rate (SBDK) Report
(SBDK) Monthly 5th of the following month
Bulanan Tanggal 10 bulan berikutnya
92 Laporan Surat Surat Berharga (SSB) Securities Report (SSB)
Monthly 10 th of the following month
Annual Report of Payment System Tahunan 13 Desember
93 Laporan Tahunan PJSP
Service Providers (PJSP) Annual December 13
Triwulanan Tanggal 30 bulan pelaporan
94 Laporan Taksonomi Hijau Indonesia Indonesia Green Taxonomy Report
Quarterly 30 th of the reporting month
Semesteran Tanggal 30 bulan pelaporan
95 Laporan Tingkat Kesehatan Bank Bank Soundness Level Report
Semester 30 th of the reporting month
Laporan Triwulanan Quarterly ANTASENA Report (28 Triwulanan Tanggal 30 bulan pelaporan
96
Quarterly ANTASENA (28 Item) Items) Quarterly 30 th of the reporting month
Filing of Annual Tax Return (SPT) for Bulanan Tanggal 19 bulan berikutnya
97 Pelaporan SPT PPh Pasal 21
Income Tax Article 21 Monthly 19 th of the following month
Bulanan Tanggal 10 bulan berikutnya
98 Penyetoran PPh Pasal 21 Payment of Income Tax Article 21
Monthly 10 th of the following month
Publikasi Laporan Keuangan
Publication of Quarterly Financial Triwulanan Tanggal 15 bulan pelaporan
99 Triwulanan
Statements – Web Quarterly 15th of the reporting month
Quarterly - WEB
Revision of the Bank Business Plan Tahunan 29 November
100 Revisi Rencana Bisnis Bank
(RBB) Annual November 29
742 Laporan Tahunan 2025
Page 743
PT Bank Mandiri Taspen Kode Etik Code of Conduct Kode Etik (Code of Conduct) merupakan pedoman perilaku The Code of Ethics (Code of Conduct) is a guideline for the Jajaran Bank Mandiri Taspen dalam menjalankan tugas dan behavior of Bank Mandiri Taspen staff in carrying out their daily kedinasan sehari-hari serta dalam melakukan hubungan bisnis duties and duties as well as in conducting business relations dengan para nasabah, rekanan maupun rekan sekerja. Kode Etik with customers, partners and co-workers. The Bank’s Code Bank terdapat dalam Arsitektur Kebijakan Bank Mandiri Taspen of Conduct is contained in the Bank Mandiri Taspen Policy No. KEB/001/IV/2022 tanggal 18 April 2022 atas perubahan Architecture No. KEB/001/IV/2022 dated April 18, 2022 for pertama Arsitektur Kebijakan No. KEB/010/2019 tanggal the first amendment to Policy Architecture No. KEB/010/2019 16 September 2019. dated September 16, 2019. Kode Etik Bank Mandiri Taspen mengatur tentang pedoman The Bank Mandiri Taspen Code of conduct regulates behavioral perilaku yang berkaitan dengan Benturan Kepentingan, guidelines relating to Conflict of Interest, Confidentiality, Kerahasiaan, Penyalahgunaan Jabatan, Perilaku Insiders, Position Abuse, Insiders’ Behavior, Integrity and Accuracy of Integritas dan Akurasi Data Bank serta Integritas Sistem Bank Data and Banking System Integrity, described as follows. Perbankan, dijelaskan sebagai berikut. Benturan Kepentingan Conflict of Interest Benturan kepentingan adalah suatu kondisi dimana Jajaran Conflict of interest is a condition where Bank Staff in carrying Bank dalam menjalankan tugas dan kewajibannya mempunyai out their duties and obligations have interests outside of kepentingan di luar kepentingan dinas, baik yang menyangkut official interests, whether concerning personal interests, family kepentingan pribadi, keluarga maupun kepentingan pihak-pihak interests or the interests of other parties so that the Bank Staff lain sehingga Jajaran Bank tersebut dimungkinkan kehilangan may lose their objectivity in making decisions and policies in obyektivitas dalam mengambil keputusan dan kebijakan sesuai accordance with the authority that the Bank has given them. kewenangan yang telah diberikan Bank kepadanya. Kerahasiaan Confidentiality Seluruh Jajaran Bank wajib memahami dan menjaga kerahasiaan All levels of the Bank are prohibited from misusing their authority setiap informasi, baik informasi mengenai nasabah maupun and taking profits, directly or indirectly.They are also prohibited informasi lainnya sesuai ketentuan yang berlaku. Informasi from misusing information obtained from the Bank’s business mengenai kegiatan bisnis Bank tidak dapat disebarluaskan activities. All Bank Officers are prohibited from requesting or kepada pihak lain diluar Bank oleh pihak manapun kecuali oleh accepting, permitting or agreeing to receive gratuities related pihak yang berwenang untuk mewakili Bank serta diharuskan to their position and contrary to their obligations in accordance oleh ketentuan perundang-undangan. with applicable laws and regulations. Penyalahgunaan Jabatan dan Gratifikasi Position Abuse and Gratification Seluruh Jajaran Bank dilarang menyalahgunakan wewenang dan All levels of the Bank are prohibited from abusing their mengambil keuntungan baik langsung maupun tidak langsung, authority and taking advantage, either directly or indirectly, dari informasi yang diperoleh dari kegiatan bisnis Bank. Seluruh of information obtained from the Bank’s business activities. Jajaran Bank dilarang meminta atau menerima, mengizinkan All employees of the Bank are prohibited from requesting or atau menyetujui untuk menerima gratifikasi yang berhubungan accepting, permitting, or agreeing to receive gratuities related dengan jabatannya dan berlawanan dengan kewajibannya to their positions and contrary to their obligations following the sesuai peraturan perundang-undangan yang berlaku prevailing laws and regulations. Perilaku Insiders Behavior of Insiders Jajaran Bank yang memiliki informasi rahasia tidak Bank employees who have confidential information are diperkenankan menggunakan informasi tersebut untuk not permitted to use the information to take advantage of mengambil keuntungan bagi dirinya sendiri, keluarganya atau themselves, their families or other third parties. pihak ketiga lainnya. Integritas dan Akurasi Data Bank Bank Data Integrity and Accuracy Seluruh Jajaran Bank harus menyajikan data yang akurat dan All levels of the Bank must present accurate data and can be dapat dipertanggungjawabkan. Seluruh Jajaran Bank, tidak accounted for. All of the Bank’s employees are not permitted diperkenankan membukukan dan/atau mengubah dan/atau to book and/or change and/or delete books, with the aim of menghapus pembukuan, dengan maksud untuk mengaburkan obscuring the transaction. transaksi. 2025 Annual Report 743
Page 744
Corporate Governance
Corporate Governance
Integritas Sistem Perbankan Banking System Integrity
Seluruh Jajaran Bank harus senantiasa mawas diri dan All levels of the Bank must always be introspective and avoid
menghindarkan keterlibatan Bank dalam kegiatan kriminal involvement of the Bank in criminal activities in finance and
di bidang keuangan dan perbankan. Jajaran Bank wajib banking. The Bank’s employees are required to suspect unusual
mencurigai adanya transaksi yang tidak biasa dan wajib transactions and must take preventive actions in detecting
melakukan tindakan preventif dalam mendeteksi rekening- accounts suspected of being used for activities such as money
rekening yang dicurigai telah digunakan untuk kegiatan seperti laundering, terrorist financing, corruption, and other crimes.
money laundering, terrorism financing, korupsi. dan tindak
kejahatan lainnya.
Kepatuhan Terhadap Kode Etik Compliance with The Code of Conduct
Kepatuhan terhadap Code of Conduct merupakan standar Compliance with the Code of Conduct is the company’s standard
perusahaan dalam menjalankan aktivitas bisnisnya. Memahami in carrying out its business activities. Understanding applicable
hukum dan peraturan yang berlaku di segala aktivitas harus laws and regulations in all activities must be executed by The
dihayati oleh Jajaran Bank yaitu Dewan Komisaris, Direksi Bank’s ranks, namely the Board of Commissioners, Directors
dan seluruh karyawan dalam setiap kegiatan bisnis melalui and all employees in every business activity through the
komitmen sebagai berikut: following commitments:
1. Seluruh Jajaran Bank berkewajiban untuk memahami, 1. All Board of Directors are obliged to understand, comply
mematuhi dan melaksanakan kebijakan/peraturan yang with and implement policies/regulations issued by the
diterbitkan oleh perusahaan dan peraturan perundang- company and legislation consistently
undangan secara konsisten.
2. Setiap Jajaran Bank harus menghindari setiap tindakan dan 2. All level in the Bank should avoid being involved from
perilaku yang dapat menimbulkan pelanggaran terhadap any act and behaviour which could violate the law and
hukum dan perundang-undangan. regulation.
3. Segala bentuk ketidakpatuhan yang dilakukan Jajaran Bank 3. All forms of non-compliance made by the Bank towards law
terhadap hukum dan perundang-undangan tidak dapat and legislation cannot be tolerated and will be sanctioned
ditolerir dan akan dikenakan sanksi sesuai dengan tingkat based on the level of the disobedience.
ketidakpatuhannya.
4. Setiap Jajaran Bank tidak melakukan tindakan yang 4. All the rank in the Bank should not, together with other
melawan hukum dengan pihak lain yang merugikan parties, do activities that violate the law which harms the
perusahaan, baik secara sendiri-sendiri maupun bekerja company, irrespective the violation is committed individually
sama dengan pihak lain by the staff or by involving other parties.
5. Mengedepankan penyelesaian dengan jalur musyawarah 5. Prioritizing the settlement with the deliberation point of
mufakat dalam setiap permasalahan dan apabila tidak consensus on each issue and if no agreement is reached
tercapai kesepakatan maka digunakan jalur hukum then legal channels are used to respect the legal process
dan menghormati proses hukum dan keputusan yang and the decisions that are made.
dihasilkan.
Penyebarluasan Kode Etik Dissemination of The Code of Conduct
Setiap Jajaran Bank harus memiliki komitmen untuk dapat All Bank personnel were required to have a commitment to
menyelaraskan diri dengan sistem nilai dan budaya kerja di align themselves with the value system and work culture of
Bank Mandiri Taspen. Oleh karena itu, seluruh Jajaran Bank Bank Mandiri Taspen. Therefore, all Bank personnel were
wajib menempa diri untuk menyamakan dan menyatukan required to continuously develop themselves to harmonize and
keyakinan dan tekad agar dapat menerapkan sikap dan perilaku unify their beliefs and determination in order to implement work
kerja yang sesuai dengan sistem nilai dan budaya kerja yang attitudes and behaviors in accordance with the value system
dianut Bank Mandiri Taspen, yang dikodifikasikan dalam Code and work culture adopted by Bank Mandiri Taspen, as codified
of Conduct Bank Mandiri Taspen . in the Bank Mandiri Taspen Code of Conduct.
Seluruh Kepala Unit Kerja bertanggung jawab dalam All Heads of Work Units were responsible for providing
memberikan pemahaman penerapan Code of Conduct di an understanding of the implementation of the Code of
lingkungan unit kerja masing-masing untuk keberhasilan Conduct within their respective units to ensure its effective
penerapannya. Sebagai bagian dalam upaya pemberian implementation. As part of efforts to enhance employees’
pemahaman Karyawan dalam penerapan Code of Conduct understanding of the implementation of the Code of Conduct:
maka:
744 Laporan Tahunan 2025
Page 745
PT Bank Mandiri Taspen
1. Code of Conduct disosialisasikan kepada seluruh Jajaran 1. The Code of Conduct was disseminated to all Bank
Bank melalui Kepala Unit Kerja masing-masing sehingga personnel through each Head of Work Unit to ensure it was
dapat dipahami dan diterapkan dengan tepat, baik, dan properly understood and correctly implemented.
benar.
2. Setiap Kepala Unit Kerja mendapat satu salinan Code of 2. Each Head of Work Unit received a copy of the Code of
Conduct dan menandatangani formulir pernyataan bahwa Conduct and signed a statement form confirming that they
telah menerima, memahami, dan setuju untuk mematuhi had received, understood, and agreed to comply with the
Code of Conduct. Code of Conduct.
3. Code of Conduct merupakan bagian yang tidak terpisahkan 3. The Code of Conduct constituted an integral part of each
dari perjanjian kerja setiap Insan Perusahaan sehingga employee’s employment agreement; therefore, all employees
setiap Karyawan Perusahaan harus mengetahui bahwa were required to understand that non-compliance with the
ketidakpatuhan terhadap Code of Conduct dapat Code of Conduct could affect performance appraisal results
mempengaruhi hasil penilaian kinerja dan jenjang karir and career progression.
Karyawan.
4. Formulir pernyataan harus diperbaharui dan ditandatangani 4. The statement form was updated and re-signed annually
kembali setiap tahun oleh setiap Jajaran Bank. by all Bank personnel.
Upaya Penerapan dan Penegakan Kode Etik The Efforts of Application and Enforcement of
The Code of Conduct
Setiap jajaran Bank wajib untuk menyusun dan menandatangani Each Bank’s staff is obliged to prepare and sign the Annual
Pernyataan Tahunan (Annual Disclosure) sebagaimana Disclosure as attached in this Decree which contains a
terlampir dalam Surat Keputusan ini yang isinya adalah statement of submission to the following matters:
pernyataan penundukan diri pada hal-hal berikut ini:
a. Kode Etik Bankir Indonesia. a. Indonesian Bankers Code of Ethics.
b. Ketentuan Perilaku Bank. b. Bank Code of Conduct.
c. Sumpah Jabatan. c. Position Oath.
d. Semua peraturan yang berlaku di Bank, baik yang sudah d. All applicable regulations in the Bank, both existing and
ada maupun peraturan yang akan ada di kemudian hari future regulations, include an employee performance
termasuk sistem penilaian kinerja pegawai dengan segala appraisal system with all the consequences.
konsekuensinya.
e. Semua peraturan perundangan yang berlaku, baik yang e. All applicable laws and regulations, both general and
berlaku umum maupun yang berhubungan dengan banking related activities.
kegiatan perbankan.
Surat Pernyataan Tahunan (Annual Disclosure) ditandatangani The Annual Disclosure is signed once in a year and submitted
satu kali dalam satu tahun dan disampaikan kepada Bank paling to the Bank no later than the end of the first month of each year
lambat pada akhir bulan pertama dalam setiap tahunnya atau or at any time in the first year concerned joins the Bank, where
setiap saat pada tahun pertama yang bersangkutan bergabung the following provisions apply:
dengan Bank, dimana berlaku ketentuan sebagai berikut: a. The Annual Disclosure Statements of members of the
a. Surat Pernyataan Tahunan (Annual Disclosure) Anggota Board of Directors and the Board of Commissioners
Direksi dan Anggota Dewan Komisaris disampaikan kepada were submitted to the Director in charge of the Bank’s
Direktur yang membawahkan Fungsi Kepatuhan Bank Compliance Function.
b. Surat Pernyataan Tahunan (Annual Disclosure) Pegawai b. The Annual Disclosure Statements of employees were
disampaikan kepada Unit Kerja Human Capital melalui submitted to the Human Capital Unit through their
Kepala Unit Kerjanya masing-masing. respective Heads of Unit.
Jenis Sanksi Pelanggaran Kode Etik Types of Sanctions for Violation of The Code of
Conducts
Apabila terjadi pelanggaran atau ketidakpatuhan terhadap If there is a violation or non-compliance with the provisions
ketentuan yang ditetapkan dalam Surat Keputusan ini, maka stipulated in this Decree, every violation will be sanctioned
setiap pelanggaran akan dikenai sanksi sesuai dengan tingkat according to their levels. The decisions, in connection with this
pelanggarannya. Keputusan yang akan diambil oleh Bank matter, will be taken by the Bank and will also be adjusted to the
sehubungan dengan hal ini akan disesuaikan dengan jenis dan level of severity of the violations. It will also involve a thorough
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keseriusan pelanggaran yang teriadi serta evaluasi menyeluruh evaluation of the individuals who commit the violations.
atas individu yang melakukan pelanggaran. Sanksi atas Sanctions for violations can be in the form of:
pelanggaran tersebut dapat berupa:
Tabel Jenis Sanksi Pelanggaran Code of Conduct
Table of Types of Sanctions in Violation of Code of Conduct
Jenis Sanksi Types of Sanctions
Teguran lisan Verbal warning
Teguran tertulis Written warning
Skorsing Suspension
Penurunan Pangkat /Jabatan Demotion in rank/position
Pemutusan Hubungan Keria Termination of Employment
Ganti rugi Compensation
Dilaporkan kepada pihak yang berwajib Reported to the authorities
Skema Tingkatan dan Jenis Sanksi Level Schemes and Types af Sanctions
Skema Tingkatan dan Jenis Sanksi
Level Schemes and Types af Sanctions
TINGKATAN SANKSI JENIS SANKSI MASA BERLAKU SANKSI
LEVEL OF SANCTIONS TYPES OF SANCTIONS SANCTION PERIOD
Teguran Tertulis - Pertama • Teguran Tertulis - I, 3 bulan
Written Warning - First Written Warning - I, 3 months
Sanksi
Disiplin Ringan
1
Light Discipline
Sanctions Teguran Tertulis - Kedua • Teguran Tertulis - II, 6 bulan
Written Warning - Second Written Warning - II, 6 months
Peringatan Tertulis - Pertama
Written Warning - First
Sanksi
Disiplin Sedang Peringatan Tertulis - Kedua • Peringatan Tertulis, 6 bulan
2 Moderate Written Warning - Second Written Warning, 6 months
Disciplinary
Sanctions
Peringatan Tertulis Keras & Terakhir
Last Written Warning
Pemberhentian dengan hormat
Sanksi
Respectfully Dismissed
Disiplin Berat
3 Heavy Disciplinary • PHK, sejak tanggal ditetapkan
Pemberhentian tidak hormat
Sanctions Termination of Employment,
Termination with No Respect
Since the Determined Date
“NO” Surat pengalaman Kerja
“NO” Work Experience Letter
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Jumlah Pelanggaran dan Sanksi yang Diberikan Total Violations and Sanctions Given in 2025
Tahun 2025
Jumlah
Jenis Sanksi Types of Sanctions
Total
Pembinaan Coaching -
Pembinaan Tertulis Written Coaching 1
Teguran Tertulis Pertama First Written Reprimand 2
Teguran Tertulis Kedua Second Written Reprimand -
Peringatan Tertulis Pertama First Written Warning 6
Peringatan Tertulis Kedua Second Written Warning -
Peringatan Tertulis Keras & Terakhir Final and Severe Written Warning 5
PHK Termination of Employment 4
Jumlah Total 18
Kebijakan Pemberian Kompensasi Jangka Performance-Based Long-Term
Panjang Berbasis Kinerja Compensation Policy
Bank Mandiri Taspen memiliki Kebijakan Remunerasi dengan Bank Mandiri Taspen had a Remuneration Policy with the latest
perubahan terakhir Nomor KEB/010/X/2024 tanggal 1 Oktober amendment No. KEB/010/X/2024 dated October 1, 2024, and a
2024, Standar Prosedur Remunerasi dengan Perubahan Remuneration Standard Procedure with the latest amendment
Terakhir Nomor SP/006/VI/2025 tanggal 30 Juni 2025. No. SP/006/VI/2025 dated June 30, 2025. The amount of
Besaran remunerasi ditetapkan berdasarkan keputusan dalam remuneration was determined based on resolutions of the
Rapat Umum Pemegang Saham (RUPS) dan dapat dilimpahkan General Meeting of Shareholders (GMS) and could be delegated
kepada Dewan Komisaris Bank. Penetapan Remunerasi terdiri to the Bank’s Board of Commissioners. The determination of
dari: remuneration consisted of:
1. Remunerasi yang bersifat tetap: 1. Fixed Remuneration:
Remunerasi yang tidak dikaitkan dengan kinerja dan risiko, Remuneration not linked to performance and risk, including
antara lain gaji pokok, fasilitas, tunjangan perumahan, base salary, facilities, housing allowance, health benefits,
tunjangan kesehatan, tunjangan pendidikan, tunjangan hari education allowance, holiday allowance, and pension
raya dan pensiun. benefits.
2. Remunerasi yang bersifat variabel: 2. Variable Remuneration:
Remunerasi yang dikaitkan dengan kinerja dan risiko, antara Remuneration linked to performance and risk, including
lain bonus atau bentuk lainnya yang dipersamakan dengan bonuses or other equivalent forms. The policy for variable
itu. Kebijakan Remunerasi yang bersifat Variabel diberikan remuneration was provided in cash. Such variable
dalam bentuk tunai. Remunerasi yang bersifat variabel ini remuneration could not be hedged by Material Risk Takers.
tidak dapat dilindungnilaikan oleh Material Risk Taker.
Penetapan Remunerasi dapat dilakukan dengan 2 (dua) Remuneration determination may be carried out through the
kebijakan: following two (2) policies:
1. Malus, yaitu kebijakan yang diambil Bank berdasarkan 1. Malus: A policy implemented by the Bank based on certain
kriteria tertentu yang dapat menunda pembayaran criteria, allowing the deferral of part or all of the deferred
sebagian atau seluruh dari Remunerasi yang Bersifat Variable Remuneration.
Variabel yang ditangguhkan.
2. Clawback, yaitu kebijakan yang diambil Bank dalam bentuk 2. Clawback: A policy implemented by the Bank in the
suatu perjanjian antara Bank dengan anggota Direksi, form of an agreement between the Bank and members
anggota Dewan Komisaris atau Pegawai dimana anggota of the Board of Directors, members of the Board of
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Direksi, anggota Dewan Komisaris atau Pegawai setuju Commissioners, or employees, whereby they agree to
untuk mengembalikan Remunerasi yang Bersifat Variabel return Variable Remuneration received in accordance with
yang diterima sesuai kriteria yang ditetapkan Bank. criteria determined by the Bank.
Bank menentukan metode pengukuran kinerja dan jenis The Bank determines the performance measurement method and
risiko dalam menetapkan pemberian Remunerasi yang risk type in determining the provision of Variable Remuneration
Bersifat Variabel bagi Direksi, Dewan Komisaris, dan Pegawai for the Board of Directors, Board of Commissioners, and Bank
Bank. Dari pengukuran kinerja ini kemudian ditetapkan Material Employees. Based on this performance measurement, the
Risk Taker (MRT) yang dilakukan berdasarkan: Material Risk Taker (MRT) is determined based on:
1. Kriteria Material Risk Taker (MRT) Direksi/Dewan Komisaris/ 1. Material Risk Taker (MRT) criteria for Directors/Board of
Pegawai yang mendapat Remunerasi yang bersifat Variabel Commissioners/Employees receiving substantial Variable
dengan nilai besar. Remuneration.
2. Remunerasi yang Bersifat Variabel dengan nilai besar 2. For substantial Variable Remuneration, the Bank may
Bank dapat menangguhkan pembayaran Remunerasi yang defer payment of Variable Remuneration to parties who
Bersifat Variabel kepada pihak yang menjadi Material Risk are Material Risk Takers (MRT) by a certain percentage
Taker (MRT) sebesar presentase tertentu yang disesuaikan adjusted for their position level.
dengan tingkat jabatan.
Penangguhan Remunerasi yang Bersifat Variabel bagi MRT Deferral of Variable Remuneration for MRT
Bank dapat menunda pembayaran Remunerasi yang Bersifat Banks may defer the payment of deferred Variable
Variabel yang ditangguhkan (Malus) atau menarik kembali Remuneration (Malus) or clawback paid Variable Remuneration
Remunerasi yang Bersifat Variabel yang sudah dibayarkan to Material Risk Takers under certain circumstances. Material
(Clawback) kepada pihak yang menjadi Material Risk Takers Risk Takers are prohibited from hedging their deferred Variable
dalam kondisi tertentu. Pihak yang menjadi Material Risk Takers Remuneration. Deferral of Variable Remuneration for MRT is
dilarang melakukan lindung nilai atas Remunerasi yang Bersifat based on:
Variabel yang ditangguhkan. Penangguhan Remunerasi yang
Bersifat Variabel untuk MRT dilakukan berdasarkan:
1. Besarnya penangguhan pembayaran Remunerasi yang 1. The amount of deferral of Variable Remuneration payment
Bersifat Variabel berdasarkan tingkat Jabatan yaitu semakin is based on the position level; the higher the position
tinggi tingkat Jabatan maka semakin besar persentase level, the greater the percentage of deferred Variable
Remunerasi yang Bersifat Variabel yang ditangguhkan. Remuneration.
2. Remunerasi yang Bersifat Variabel diberikan dalam bentuk 2. If Variable Remuneration is provided in cash or in shares or
tunai serta dalam bentuk saham atau instrumen yang share-based instruments issued by the Bank, the deferral
berbasis saham yang diterbitkan Bank maka penangguhan applies to all forms of Variable Remuneration.
dilakukan terhadap semua bentuk Remunerasi yang
Bersifat Variabel tersebut.
Penerapan Malus dan/atau Clawback dilakukan dengan risiko The implementation of Malus and/or Clawback was carried
yang seminimal mungkin, perlu memperhatikan hal-hal antara out with minimal risk, taking into account, among others, legal
lain memperhatikan aspek hukum dan perpajakan, Penerapan and tax considerations. The application of Malus and Clawback
Malus dan Clawback bagi anggota Direksi, anggota Dewan to members of the Board of Directors, members of the Board
Komisaris atau Pegawai yang ditetapkan menjadi MRT baik of Commissioners, or employees designated as Material Risk
yang masih bekerja maupun yang sudah tidak bekerja di Bank Takers (MRT), whether still employed or no longer employed by
dilakukan sebagai berikut: the Bank, was conducted as follows:
a. Malus diterapkan terhadap Remunerasi yang Bersifat a. Malus was applied to Variable Remuneration that remained
Variabel yang masih ditangguhkan. deferred.
b. Clawback diterpkan terhadap Remunerasi yang Bersifat b. Clawback was applied to Variable Remuneration that had
Variabel yang sudah dibayarkan. already been paid.
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Nilai besar yang menjadi faktor penentu Material Risk Taker The threshold for determining a Material Risk Taker (MRT) was
adalah remunerasi variabel dengan besaran remunerasi lebih defined as Variable Remuneration exceeding 10 (ten) times
dari 10 (sepuluh) kali gaji yang diterima sebagai remunerasi the employee’s salary. For members of the Board of Directors
variabel pegawai, sedangkan untuk Direksi dan Dewan and the Board of Commissioners, the determination was based
Komisaris ditentukan berdasarkan persetujuan pemegang on shareholder approval upon recommendation from the
saham atas usulan yang disampaikan oleh komite remunerasi Remuneration Committee through the Board of Commissioners.
melalui Komisaris.
Bank memilih menggunakan sistem malus dalam melakukan The bank chose to use the malus system to defer variable
penangguhan pembayaran remunerasi variabel dengan remuneration payments with the following percentage
komposisi persentase sebagai berikut: composition:
Posisi H+1 Tahun H+2 Tahun H+3 Tahun
No Malus
Position H+1 Year H+2 Years H+3 Years
Direksi dan Komisaris
1 Board of Directors and Board of 20% 10% 5% 5%
Commissioners
Business Unit/Risk Taking Unit
2 20% 10% 5% 5%
Business Unit/Risk Taking Unit
Supporting Unit/control unit
3 10% 5% 2,50% 2,50%
Supporting Unit/control unit
Jangka waktu penangguhan pembayaran remunerasi The deferral period for Variable Remuneration was set at 3
yang bersifat variabel adalah selama 3 (tiga) tahun sejak (three) years from the date of payment, with the malus value
pembayaran remunerasi variabel, Nilai penangguhan malus calculated on a present value basis.
memperhitungkan present value.
Remunerasi variabel yang ditangguhkan dapat dibayarkan Deferred Variable Remuneration could be paid subject to the
dengan syarat: following conditions:
a. Penilaian kinerja minimal Performance Level (PL) 3 di tahun a. Performance evaluation of at least Performance Level (PL)
berjalan 3 in the current year
b. Tidak dalam masa pengenaan sanksi b. Not under any sanction period
c. Tidak dalam masa pemeriksaan karena indikasi fraud c. Not under investigation for alleged fraud
Apabila pada saat masa pembayaran yang ditangguhkan salah If, at the time of payment, any of the above conditions were not
satu variabel tersebut di atas tidak terpenuhi, maka remunerasi fulfilled, the Variable Remuneration would remain deferred and/
variabel dimaksud tetap ditangguhkan dan/atau tidak dibayarkan, or not be paid, and would only be disbursed once the employee
dan baru akan dibayarkan setelah pegawai dinyatakan tidak was declared not proven and/or not involved in the alleged fraud
terbukti dan/atau tidak terlibat dalam kasus fraud dimaksud. case.
Realisasi atas penangguhan remunerasi yang Bersifat Variabel The realization of deferred Variable Remuneration for Material
bagi MRT telah disampaikan pada Sub Bab Penerapan Tata Risk Takers (MRT) had been disclosed in the subsection
Kelola Dalam Pemberian Remunerasi Bagi Bank Umum Sesuai on the Implementation of Governance in Remuneration for
POJK 45/POJK.03/2015 dalam Bab Tata Kelola Perusahaan Commercial Banks in accordance with POJK 45/POJK.03/2015
pada Laporan Tahunan ini. in the Corporate Governance chapter of this Annual Report.
Selain itu, Bank Mandiri Taspen merupakan Perseroan Terbatas Furthermore, Bank Mandiri Taspen is a privately held limited
yang tertutup sehingga tidak memiliki program kepemilikan liability company and therefore did not implement an Employee
saham oleh Pegawai dan/atau Manajemen (ESOP/MSOP). Stock Ownership Program (ESOP) and/or Management Stock
Ownership Program (MSOP).
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Whistleblowing System Whistleblowing System
Keberadaan dan Tujuan Whistleblowing System Existence and Objectives of The Whistleblowing
System
Penyelesaian pengaduan pelanggaran oleh Bank merupakan Settlement of complaints of violations by the Bank is one form
salah satu bentuk peningkatan perlindungan stakeholders dalam of increasing protection of stakeholders in order to guarantee
rangka menjamin hak-haknya dalam berhubungan dengan their rights in dealing with the Bank and guaranteeing
Bank dan menjamin penanganan yang memenuhi ketentuan handling that meets the requirements and requirements set
dan persyaratan yang ditetapkan oleh Bank, Pemerintah dan by the Bank, Government and Mandatory Apparatus. For
Aparat Berwajib. Untuk itu maka perlu dirumuskan kebijakan, this reason, it is necessary to formulate policies, systems and
sistem dan prosedur penanganan yang selaras untuk mengatur handling procedures that are aligned to regulate the settlement
penyelesaian pengaduan pelanggaran bagi stakeholders dalam of complaints of violations for stakeholders in a Policy for
suatu Kebijakan Pengelolaan Pengaduan Pelanggaran. Management of Complaints of Violations.
Penanganan pengaduan harus dapat diimplementasikan secara Complaint handling must be implemented effectively in order
efektif agar memberikan dorongan serta kesadaran kepada to provide encouragement and awareness to Bank employees
pegawai dan pejabat Bank untuk melaporkan indikasi atas and officials to report indications of suspected fraud or non-
dugaan terjadinya fraud atau non fraud. Kebijakan Pengelolaan fraud. The policy on the Management of Complaints Complaints
Pengaduan Pelanggaran yang juga disebut Whistleblowing also called Whistleblowing is a system that can be used as a
merupakan sistem yang dapat dijadikan media bagi saksi medium for reporting witnesses to convey information about
pelapor untuk menyampaikan informasi mengenai tindakan indicated violations occurring within a company.
pelanggaran yang diindikasi terjadi di dalam suatu perusahaan.
Pengelolaan Whistleblowing System Management of Whistleblowing System
Dalam rangka penerapan Strategi Anti Fraud, Divisi Internal In the implementation of the Anti-Fraud Strategy, the Internal
Audit ditunjuk sebagai unit kerja koordinator penerapan dan Audit Division was designated as the coordinating unit for the
pelaksanaan Strategi Anti Fraud di Bank Mandiri Taspen. Untuk implementation and execution of the Anti-Fraud Strategy at
mendukung penerapan strategi anti fraud tersebut PT Bank Bank Mandiri Taspen. To support this implementation, Bank
Mandiri Taspen telah menerbitkan Standar Prosedur Strategi Mandiri Taspen had issued the Anti-Fraud Strategy Standard
Anti Fraud (SPSAF) pada tahun 2017 dan saat ini sedang Procedures (SPSAF) in 2017, which were currently undergoing
dilakukan revisi penyempurnaan yang direncanakan selesai refinement revisions, targeted for completion in January 2026.
pada Januari 2026.
Untuk pengelolaan sarana pengaduan, Bank Mandiri Taspen In managing reporting channels, Bank Mandiri Taspen had
telah mengimplementasikan Whistleblowing System (WBS) implemented a Whistleblowing System (WBS) utilizing an
dengan menggunakan jasa provider eksternal (independen) external (independent) service provider in coordination with
yang berkoordinasi dengan pengelola internal WBS-LTC, hal the internal WBS-LTC management. This initiative aimed to
ini bertujuan sebagai upaya deteksi fraud dan pencegahan enhance fraud detection and prevention through deterrence
fraud melalui efek gentar calon fraudster serta memberikan effects on potential fraud perpetrators, provide a secure and
rasa aman dan nyaman bagi pelapor serta untuk meningkatkan confidential reporting environment for whistleblowers, and
efektivitas penerapan syitem pengendalian fraud dengan improve the effectiveness of fraud control systems with a strong
menitikberatkan pada pengungkapan dari pengaduan. emphasis on disclosures arising from reported complaints.
Penyampaian Laporan Pelanggaran Submission of Violation Report
Pengaduan pelanggaran yang diduga dilakukan pegawai Complaints of violations allegedly committed by employees are
ditujukan kepada pengelola whistleblowing (WBS). Pengaduan addressed to the whistleblowing manager (WBS). Complaints
pelanggaran dapat dilakukan melalui: of violations can be made through:
1. E-mail : 1. E-mail :
ltc@rsm.id ltc@rsm.id
2. Website : 2. Website :
https://whistleblowing.tips/wbs/@bankmandiritaspen https://whistleblowing.tips/wbs/@bankmandiritaspen
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PT Bank Mandiri Taspen Semua laporan dugaan pelanggaran (fraud) yang disampaikan All reports of alleged frauds will be guaranteed confidentiality akan dijamin kerahasiaan dan keamanannya oleh Bank dan and security by the Bank and the whistleblower is guaranteed pelapor (whistleblower) dijamin haknya untuk memperoleh the right to obtain information regarding the status of follow-up informasi mengenai status tindak lanjut atas laporannya. on the report. Perlindungan bagi Whistleblower Protection for Whistleblower 1. Identitas Whistleblower hanya diketahui oleh PIC 1. The identity of the Whistleblower is only known by the Whistleblowing. Perlindungan kepada Whistleblower Whistleblowing PIC. Protection for the Whistleblower dilakukan dengan menjaga kerahasiaan identitas is carried out by maintaining the confidentiality of the Whistleblower sehingga mendorong keberanian untuk Whistleblower’s identity so as to encourage people to melaporkan adanya dugaan Fraud report any suspected Fraud 2. Seluruh laporan pengaduan dugaan Fraud akan 2. All reports of complaints of suspected Fraud will be dijamin kerahasiaan dan keamanannya oleh Bank dan guaranteed confidentiality and security by the Bank Whistleblower dijamin haknya untuk memperoleh and the Whistleblower is guaranteed the right to obtain informasi atas status tindak lanjut dari laporan pengaduan information on the status of the follow-up of the complaint yang disampaikan; report submitted; 3. Tidak ada sanksi jika laporan pengaduan tidak terbukti 3. There are no sanctions if the complaint report is not proven Jenis Pelanggaran yang Dapat Dilaporkan Types of Abuses That Can Be Reported Pelanggaran meliputi banyak hal dan masalah, akan tetapi Violations cover many things and problem. However, they are dibatasi dengan apa yang dilakukan, terjadi atau terkait dengan limited to what they could do to impact the Bank. Some types Bank. Beberapa jenis pelanggaran dan penyimpangan yang of violations and deviations that the rapporteur can report- in dapat dilaporkan berdasarkan kebijakan yang dimiliki Bank, relations with the Bank’s policies are: antara lain adalah: 2025 Annual Report 751
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1. Fraud, antara lain terdiri dari: 1. Fraud, including but not limited to:
1) Korupsi meliputi: 1) Corruption includes:
a) Pemerasan; a) Extortion;
b) Benturan kepentingan yang merugikan Bank dan/ b) Conflict of interest that is detrimental to the Bank
atau Konsumen; and/or Consumer;
c) Penyuapan; c) Bribery;
d) Penerimaan tidak sah. d) Unauthorized receipt.
2) Penyalahgunaan aset meliputi: 2) Misuse of assets includes:
a) Penyalahgunaan uang tunai; a) Misappropriation of cash;
b) Penyalahgunaan persediaan; dan/atau b) Misappropriation of inventory; and/or
c) Penyalahgunaan aset lainnya; c) Misappropriation of other assets;
3) Kecurangan laporan keuangan yaitu tindakan yang 3) Financial reporting fraud is an act that includes
meliputi melebihkan kekayaan bersih dan/atau overstating net assets and/or net income or reducing
pendapatan bersih atau mengurangi kekayaan bersih net assets and/ or net income;
dan/atau pendapatan bersih;
4) Penipuan; 4) Fraud;
5) Pembocoran informasi rahasia; dan/atau; 5) Disclosure of confidential information; and/or;
6) Tindakan lain yang dapat dipersamakan dengan 6) Other actions that can be equated with fraud in
Fraud sesuai dengan ketentuan peraturan perundang- accordance with the provisions of laws and regulations.
undangan.
2. Non-Fraud, adalah tindakan pelanggaran ketentuan 2. Non-Fraud, is an act of violating external and internal
eksternal maupun internal termasuk pelanggaran norma provisions including violations of norms and ethics (code of
dan etika (code of conduct), dengan contoh antara lain: conduct), with examples including:
• Penyalahgunaan kewenangan dan/atau jabatan. • Abuse of authority and/or position.
• Tindakan yang dapat menurunkan reputasi dan/atau • Actions that can degrade the reputation and/or good
nama baik Bank. name of the Bank.
• Perbuatan asusila di dalam dan di luar Bank. • Immoral acts inside and outside the Bank.
• Pelecehan. • Harassment.
• Penggunaan narkoba. • Drug use.
• Terlibat dalam kegiatan masyarakat yang dilarang • Engage in prohibited community activities
Seluruh jajaran internal dan eksternal Bank dapat menyampaikan All internal and external levels of the Bank can submit complaint
laporan pengaduan atas dugaan fraud, pelanggaran kode etik reports regarding suspected fraud, violations of the code
maupun pelanggaran benturan kepentingan kepada Direktur of ethics or violations of conflicts of interest to the President
Utama melalui Saluran Whistleblowing Bank Mandiri Taspen. Director through the Bank Mandiri Taspen Whistleblowing
Channel.
Penanganan Pengaduan Whistleblowing System Whistleblowing System Complaints Handling
Laporan pengaduan atas dugaan terjadinya fraud dapat Reports of alleged fraud could be submitted either anonymously
disampaikan dengan tidak menyebutkan identitas pelapor or by disclosing the whistleblower’s identity, accompanied by
(anonymous) atau menyebutkan identitas pelapor disertai an active telephone number/email address, which would be
nomor telepon/email aktif yang dapat dihubungi yang akan kept strictly confidential. Reports received were followed up
dijamin kerahasiannya. Laporan pengaduan yang diterima akan provided that they fulfilled the 4W and 1H elements, as follows:
ditindaklanjuti apabila memenuhi unsur 4W dan 1H sebagai
berikut:
a. What : Perbuatan pelanggaran yang diketahui a. What : The violation that was identified
b. Where : Dimana perbuatan tersebut dilakukan b. Where : The location where the violation occurred
c. When : Kapan perbuatan tersebut dilakukan c. When : The time at which the violation occurred
d. Who : Siapa saja yang terlibat dalam perbuatan tersebut d. Who : The parties involved in the violation
e. How : Bagaimana gambaran perbuatan tersebut e. How : The manner in which the violation was carried out
dilakukan
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Pelaporan periodik laporan WBS-LTC yang disampaikan Periodic WBS-LTC reports submitted by the external provider
pengelola eksternal kepada pengelola internal di Bank Mandiri to the internal management of Bank Mandiri Taspen were
Taspen akan dijadikan sebagai bahan evaluasi efektivitas utilized as a basis for evaluating the effectiveness of the WBS-
saluran WBS-LTC serta untuk pelaporan kepada management. LTC channel and for reporting to management.
Pengelola Pengaduan Whistleblowing System Whistleblowing System Complaint Handler
Atas laporan WBS yang telah memuat rekomendasi, hasil For WBS reports that included recommendations, analysis
analisa, ringkasan laporan, laporan dari Pelapor dan lampiran results, summaries, whistleblower reports, and supporting
bukti pendukung, pengelola internal WBS-LTC di Bank Mandiri evidence, the internal WBS-LTC management at Bank Mandiri
Taspen akan menentukan unit kerja yang akan menindaklanjuti Taspen determined the relevant work unit responsible for
laporan tersebut. Adapun unit yang berwenang untuk follow-up actions. The authorized units to receive WBS reports
menerima informasi pengaduan WBS yaitu: were as follows:
a. Divisi Internal Audit; a. Internal Audit Division
b. Divisi Operational Excellence & Customer Experience b. Operational Excellence & Customer Experience Division
(Mantap Care); (Mantap Care)
c. Divisi Human Capital; c. Human Capital Division
d. Unit kerja terkait untuk ditindaklanjuti sesuai ketentuan. d. Other relevant work units, in accordance with applicable
provisions
Pengelola internal akan meneruskan laporan WBS yang sudah The internal management forwarded WBS reports that met
memenuhi unsur kepada Divisi Internal Audit/Human Capital/ the required criteria to the Internal Audit Division, Human
Unit kerja terkait melalui email (identitas Whistleblower Capital Division, or other relevant units via email (with the
dirahasiakan) maksimal H+3 setelah laporan di terima dari whistleblower’s identity kept confidential) no later than three
pengelola eksternal. Terhadap laporan WBS-LTC yang bersifat working days after receipt from the external provider. For
pengaduan nasabah/debitur atau permintaan informasi, WBS-LTC reports categorized as customer/debtor complaints
pengelola internal dapat menyampaikan laporan tersebut or information requests, the reports could be forwarded to the
kepada Divisi Operational Excellence & Customer Experience Operational Excellence & Customer Experience Division (Mantap
(Mantap Care) atau unit kerja lainnya untuk dapat ditindaklanjuti Care) or other relevant units for follow-up in accordance with
sesuai ketentuan. applicable provisions.
Secara periodik pengelola internal melakukan monitoring The internal management periodically monitored WBS reports
terhadap laporan-laporan WBS yang diteruskan kepada forwarded to relevant units by requesting documentation
unit kerja terkait dengan meminta dokumen pemenuhan evidencing follow-up actions. The adequacy of such follow-
tindaklanjutnya. Selanjutnya pengelola internal akan menilai up was then assessed, and updates were communicated to
bukti pemenuhan tindaklanjut tersebut dan menyampaikan the external provider to reflect the reporting status. Fraud and
kepada pengelola eksternal untuk melakukan pengkinian non-fraud reports were followed up through two investigation
terhadap status pelaporan. Laporan pengaduan fraud/non fraud mechanisms, namely:
akan ditindaklanjuti melalui 2 (dua) mekanisme pemeriksaan/
investigasi, yaitu oleh:
a. Divisi Internal Audit; atau a. Internal Audit Division; or
b. Joint antara Divisi Internal Audit dan Divisi Risk Business b. Joint investigation between the Internal Audit Division and
Control. the Risk Business Control Division.
Laporan WBS-LTC yang ditindaklanjuti ke proses pemeriksaan WBS-LTC reports escalated to investigation were handled
investigasi, teknis pelaksanaan investigasi mengacu kepada in accordance with the Investigation Technical Guidelines.
Petunjuk Teknis Investigasi. Status dan informasi progres atas Updates on the status and progress of complaint handling
penanganan pengaduan melalui whistleblowing system akan through the whistleblowing system were communicated to
diinformasikan kepada pengelola WBS-LTC untuk selanjutnya the WBS-LTC management and subsequently conveyed to the
disampaikan kepada kepada pelapor/whisteblower melalui whistleblower through the third-party provider.
pengelola pihak ketiga.
2025 Annual Report 753
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Corporate Governance
Corporate Governance
Bagan Alur Penyampaian Pelaporan Pelanggaran
Adapun alur pelaporan pelanggaran pada Bank Mandiri Taspen, Flowchart for Submitting Violation Reports
dijelaskan dalam bagan berikut.
The flow for reporting violations at Bank Mandiri Taspen is
explained in the following chart.
Whistleblower Pihak Eksternal Direktur Utama
External parties President Directors
(PT RSM Indonesia)
Mulai
Start
Mengirimkan informasi pengaduan
via media WBS (email atau sistem Menerima
WBS pada website bank) Informasi Pengaduan
Send complaint information via Receive Complaint
WBS media (email or WBS system Information
on the Bank’s website)
Menerima E-Mail bahwa informasi
Melakukan Verifikasi dan
pengaduan tidak lengkap
Validasi Pengaduan
Received an E-Mail that the
Perform Verification and
information on the complaint is
Validation of Complaints
incomplete
Melakukan Konfirmasi kepada Menerima laporan hasil investigasi
Whistleblower berupa executive summary
Confirmation with the Receive an investigation report in
Whistleblower the form of an executive summary
Memberikan rekomendasi
tindaklanjut secara jelas kepada
PIC WBS untuk ditindaklanjuti dan
berdasarkan verivikasi 4W+1H
Provide clear follow-up
recommendations to PIC WBS
to be followed up and based on
4W+1H verification
Menerima dokumen summary
tindaklanjut pemeriksaan untuk
Menerima informasi status disampaikan kepada pelapor
pemeriksaan melalui E-mail
Receive inspection status Receive a summary document
information of followup examinations to be
submitted to the complainant via
E-Mail
Selesai
Finish
754 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Divisi Internal Audit
PIC Whistleblowing System Divisi Central Operation
Internal Audit Division
Evaluasi (4W1H) dan
menyampaikan keputusan tindak
lanjut laporan pengaduan
Evaluation (4W1H) and submit
a decision on follow-up to the
complaint report
Melakukan Verifikasi dan validasi
atas rekomendasi dari Pihak
Eksternal Proses investigasi oleh IA, atau
Perform verification and validation joint investigasi yang dilakukan
on recommendations from dengan Divisi RBC
external parties
Investigation process by IA, or
joint investigation conducted with
the RBC Division
Melanjutkan informasi pengaduan
kepada unit terkait sesuai Menerima informasi pengaduan
rekomendasi pihak eksternal untuk ditindaklanjuti dan diinput
pada sistem SAHABAT
Continuing complaint information
to related units according to Receive complaint information to
recommendations from external be followed up and inputted into
parties the SAHABAT system
Summary Tindak Lanjut
Laporan hasil investigasi Pemeriksaan
Investigation report Summary of Follow-up
Examination
Menerima dan meneruskan
Summary Tindak Lanjut
Pemeriksaan
Receiving and forwarding the
Audit Follow-up Summary
2025 Annual Report 755
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Corporate Governance
Corporate Governance
Sosialisasi Whistleblowing System Whistleblowing System Socialization
Dalam rangka meningkatkan pemahaman strategi anti fraud In order to enhance understanding of the Bank’s Anti-
Bank, maka Divisi Internal Audit melakukan sosialisasi Strategi Fraud Strategy, the Internal Audit Division conducted direct
Anti Fraud secara langsung kepada cabang bersamaan dengan socialization of the Anti-Fraud Strategy to branch offices in
proses audit regular, pemasangan BOD Message pada setiap conjunction with regular audit processes. In addition, Board of
lantai di Kantor Pusat dan Kantor Cabang, memberikan edukasi Directors (BOD) Messages were displayed on each floor at both
kepada pegawai terhadap pemahaman fraud awareness, the Head Office and Branch Offices. The Bank also provided
risk awareness, dan Security Awareness melalui sarana employee education to strengthen fraud awareness, risk
penyampaian/pemasangan poster melalui media sosial maupun awareness, and security awareness through the dissemination
melalui newsletter yaitu media komunikasi yang dimiliki internal of posters via social media and internal newsletters as part
Bank Mantap, seluruh Divisi memberikan materi Morning of the Bank’s communication channels. All divisions delivered
Briefing Library (MBL) terkait pengetahuan atau pencerahan materials through the Morning Briefing Library (MBL), covering
secara end to end process baik aspen ketentuan, bisnis, risk, end-to-end processes, including regulatory aspects, business,
service dan operation yang dilakukan pada saat morning risk, service, and operations, which were presented during
briefing di Kantor Cabang/Kantor Cabang Pembantu, dan morning briefings at Branch Offices and Sub-Branch Offices.
Dalam rangka meningkatkan upaya perbaikan peran dan fungsi Furthermore, to continuously strengthen the role and function
second line of defense¸secara berkesinambungan Divisi Risk of the second line of defense, the Risk Business Control
Business Control bersama dengan Divisi-Divisi terkait dan Division, in collaboration with related divisions and Distribution
Unit Kerja Distribution menyelenggarakan Forum Komunikasi units, organized the Compliance, Risk & Control Forum and the
Compliance, Risk & Control dan Operational Risk & Control Operational Risk & Control (ORIC) Forum.
(ORIC) Forum.
Jumlah Pengaduan dan Proses Pengaduan Number of Complaints and Complaints Process
Sejak WBS dikelola oleh Provider Eksternal (Desember 2025), Since the Whistleblowing System (WBS) has been managed
terdapat peningkatan laporan WBS yang cukup signifikan by an external provider (December 2025), there has been a
dengan rincian sebagai berikut: significant increase in the number of WBS reports, with details
as follows:
Media
Kategori Pelaporan Tidak
Penyampaian
Reporting Category Ditindaklanjuti
Storage Media
(Tidak Memenuhi Laporan
Jumlah
Unsur Pelaporan 4 Dinyatakan
Laporan Ditindaklanjuti
Tahun W 1 H) Selesai
No Number Followed up
Year Tida Not Followed Report
of
Up (Does Not Declared
Reports Email Website Pengaduan Meet the 4 W Completed
Non- Umum 1 H Reporting
Fraud
Fraud General Elements)
Complaints
1 2018 1 1 - 1 - - - 1
2 2019 1 1 - - - 1 - 1
3 2020 1 1 - 1 - - - 1
4 2021 8 8 - 1 - 2 5 8
5 2022 69 30 39 1 1 44 23 69
6 2023 81 25 56 1 2 58 20 81
7 2024 105 44 61 - 1 61 43 105
8 2025 115 38 77 - 2 74 39 115
756 Laporan Tahunan 2025
Page 757
PT Bank Mandiri Taspen Program Anti Korupsi Anti-Corruption Program Sebagai salah satu upaya penerapan Strategi Nasional As one of the efforts to implement the National Strategy Pencegahan Korupsi yaitu Penerapan Manajemen Anti for Corruption Prevention, namely the Implementation of Suap pada Lembaga Pemerintah dan Sektor Swasta, serta Anti- Bribery Management in Government Institutions and menindaklanjuti penandatanganan komitmen bersama the Private Sector, as well as following up on the signing of penerapan SNI ISO 37001 mengenai Sistem Manajemen Anti a joint commitment to the implementation of SNI ISO 37001 Penyuapan (SMAP) antara Otoritas Jasa Keuangan dengan regarding Anti-Bribery Management System (SMAP) between Asosiasi Perbankan tanggal 18 Agustus 2020. Bank Mandiri the Financial Services Authority and the Banking Association Taspen turut mendukung Strategi Nasional Pencegahan Korupsi on August 18, 2020. Bank Mandiri Taspen also supported dengan merencanakan penerapan SNI ISO 37001 SMAP the National Strategy for Corruption Prevention by planning dimana Bank Mandiri Taspen telah mendapatkan sertifikat the implementation of SNI ISO 37001 SMAP in which Bank ISO 37001:2016 tanggal 9 Desember 2021 dengan hasil Mandiri Taspen received the ISO 37001:2016 certificate on audit tidak terdapat kesalahan mayor dan minor. Pelaksanaan December 9, 2021 with audit results that there were no major surveillance atau audit telah dilakukan oleh Lembaga Sertifikasi and minor errors. Surveillance or audit was carried out by the ISO pada tanggal 26 Agustus 2022 dengan hasil Bank Mandiri ISO Certification Institute on August 26, 2022 with the results Taspen berhak mendapatkan sertifikasi ISO 37001:2016 that Bank Mandiri Taspen has the right to receive ISO 37001: Sistem Manajemen Anti Penyuapan. 2016 Anti-Bribery Management System certification. Program dan Prosedur yang Dilakukan Programs and Procedures in Overcoming Dalam Mengatasi Praktik Korupsi, Balas Jasa Corruption, Kickbacks, Fraud, Bribery and/or (Kickbacks), Fraud, Suap dan/atau Gratifikasi Gratituity Practices Sistem Manajemen Anti Penyuapan Anti-Bribery Management System Dalam menjalankan kegiatan bisnis, Bank tidak dapat terlepas In carrying out business activities, the Bank cannot be separated dari interaksi dengan banyak pihak, baik pihak internal Bank from interactions with many parties, both internal and external maupun pihak eksternal guna menjalin kerjasama bisnis yang parties in order to establish harmonious and sustainable harmonis, serasi dan berkesinambungan. business cooperation. Terkait dengan hubungan bisnis, hal yang sering terjadi dan Regarding business relationships, what often happens and is tidak terhindarkan dalam kegiatan kerja sehari-hari adalah unavoidable in daily work activities is the practice of bribery adanya praktik suap dan gratifikasi dari suatu pihak kepada and gratituity from one party to another. Therefore, in order pihak lainnya. Oleh sebab itu, untuk menjaga hubungan bisnis to maintain business relationships within the corridor of ethics tetap berada pada koridor etika dan prinsip-prinsip tata kelola and principles of good corporate governance and in accordance perusahaan yang baik dan sesuai SNI ISO 37001 mengenai with SNI ISO 37001 regarding Anti-Bribery Management Sistem Manajemen Anti Penyuapan, maka diperlukan System, it is necessary to regulate anti-bribery and gratuities pengaturan mengenai anti penyuapan dan gratifikasi yang that regulate the reporting procedures/mechanisms in the mengatur tata cara/mekanisme pelaporannya di lingkungan environment Bank. Bank. Bank telah membentuk Unit Anti Penyuapan dan Gratifikasi The Bank established an Anti-Bribery and Gratituity Unit to untuk membangun nilai-nilai Tata Kelola yang Baik dan build Good Governance values and instill value integrity. To menanamkan value integrity. Untuk memastikan penerapan ensure that the implementation of policies could run well, the kebijakan dapat berjalan dengan baik terhadap insan Bank tidak Bank’s personnel did not accept and/or give gratuities related menerima dan/atau memberikan gratifikasi yang berhubungan to their positions and contrary to their obligations or duties. dengan jabatannya dan berlawanan dengan kewajiban atau In the event that there was any receipt of gratituity related to tugasnya. Dalam hal terdapat setiap penerimaan gratifikasi his position, he/she was required to report it to the Gratituity yang berkaitan dengan jabatannya agar melaporkan kepada Control Unit that had been established. The regulation on the Unit Pengendali Gratifikasi yang telah dibentuk. Pengaturan prohibition of gratification was regulated in the Anti-Bribery larangan gratifikasi diatur dalam Petunjuk Teknis Anti and Gratituity Technical Instructions Number PT/118/X/2024, Penyuapan dan Gratifikasi Nomor PT/118/X/2024, tanggal dated October 23, 2024. 23 Oktober 2024. 2025 Annual Report 757
Page 758
Corporate Governance
Corporate Governance
Bank Mandiri Taspen telah memiliki beberapa kebijakan Bank Mandiri Taspen already had several policies related to
yang terkait dengan Pencegahan Korupsi, antara lain dalam Corruption Prevention, including internal control policies with
kebijakan internal kontrol dengan penerapan Strategi Anti the implementation of the Anti Fraud Strategy (SAF), Employee
Fraud (SAF), Peraturan Disiplin Pegawai, Code of Conduct, Discipline Regulations, Code of Conduct, Business Ethics
Etika Bisnis (Business Ethic) serta menyusun Nilai-nilai Budaya (Business Ethic) and compiling Corporate Cultural Values by
Perusahaan (Corporate Culture) antara lain menanamkan value instilling the value of integrity from every level of Bank Mandiri
integrity dari setiap jajaran Bank Mandiri Taspen. Taspen.
Tindakan-tindakan yang dilakukan Bank Mandiri Taspen untuk The actions taken by Bank Mandiri Taspen to address issues of
mengatasi isu-isu praktek korupsi, secara khusus dalam Code corrupt practices, specifically in the Code of Conduct, had been
of Conduct telah diatur antara lain sebagai berikut: regulated by as follows:
a. Larangan menyalahgunakan wewenang dan mengambil a. Prohibition of abusing authority and taking advantage,
keuntungan baik langsung maupun tidak langsung, dari either directly or indirectly, from information obtained from
informasi yang diperoleh dari kegiatan bisnis Bank untuk: the Bank’s business activities to:
1) keuntungan pribadi; 1) personal gain;
2) keuntungan bagi anggota keluarganya; 2) benefits for family members;
3) keuntungan bagi pihak-pihak lainnya; 3) benefits for other parties;
b. Larangan meminta atau menerima, mengizinkan atau b. Prohibition of requesting or receiving, permitting or
menyetujui untuk menerima gratifikasi yang berhubungan agreeing to receive gratuities related to their position and
dengan jabatannya dan berlawanan dengan kewajibannya contrary to their obligations in accordance with applicable
sesuai peraturan perundang-undangan yang berlaku. laws and regulations.
Termasuk pula larangan meminta atau menerima, This included the prohibition on requesting or receiving,
mengizinkan atau menyetujui untuk menerima suatu hadiah permitting or agreeing to receive a gift or reward from a
atau imbalan dari pihak ketiga yang mendapatkan atau third party who obtains or seeks to obtain a facility from
berusaha mendapatkan fasilitas dari Bank dalam bentuk the Bank in the form of a credit facility (cash loan and/
fasilitas kredit (cash loan dan atau non cash loan), atau or noncash loan), or for the purpose of purchasing or
dalam rangka pembelian atau pendiskontoan surat-surat discounting documents, money orders, promissory notes,
wesel, surat promes, cek dan kertas dagang atau bukti checks and trading papers or other evidence of obligations,
kewajiban lainnya, ataupun fasilitas lain yang berkaitan or other facilities related to the Bank’s operational activities.
dengan kegiatan operasional Bank.
c. Seluruh jajaran Bank dilarang meminta atau menerima, c. All levels of the Bank were prohibited from requesting or
mengizinkan atau menyetujui untuk menerima suatu accepting, permitting or agreeing to receive a gift or reward
hadiah atau imbalan dari pihak ketiga yang mendapatkan from a third party who obtains or seeks to obtain work
atau berusaha mendapatkan pekerjaan yang berkaitan related to the procurement of goods or services from the
dengan pengadaan barang maupun jasa dari Bank. Bank.
d. Dalam rangka pengadaan barang dan jasa dari pihak ketiga d. In the context of procuring goods and services from third
untuk keperluan dinas Bank, jajaran Bank harus berusaha parties for the purposes of the Bank’s service, the Bank’s
mendapatkan harga terbaik dengan potongan harga ranks had to try to get the best price with the maximum
maksimal. Potongan harga (diskon) yang diperoleh harus discount. The discount obtained had to be recorded for the
dibukukan untuk keuntungan Bank. benefit of the Bank.
e. Seluruh jajaran Bank dilarang memanfaatkan kesempatan e. All levels of the Bank were prohibited from taking advantage
menggunakan fasilitas Bank untuk keuntungan sendiri di of the opportunity to use the Bank’s facilities for their own
luar yang telah disediakan oleh Bank. benefit other than those provided by the Bank.
758 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Strategi Anti Fraud Anti-Fraud Strategy
Sesuai Peraturan Otoritas Jasa Keuangan Republik Indonesia In accordance with the Regulation of the Financial Service
Nomor 12 Tahun 2024 tentang Penerapan Strategi Anti Fraud Authority of the Republic of Indonesia Number 12 of 2024
bagi Lembaga Jasa Keuangan (POJK SAF LJK), disampaikan concerning the Implementation of Anti-Fraud Strategies for
bahwa untuk meminimalisir terjadinya fraud diperlukan Financial Service Institutions (POJK SAF LJK), it is stated that
penguatan sistem pengendalian intern berupa penerapan in order to minimize the occurrence of fraud, it is necessary
strategi anti fraud serta Bank wajib menyusun dan menerapkan to strengthen the internal control system in the form of
strategi anti fraud secara efektif. Menindaklanjuti hal tersebut implementing anti-fraud strategies and Banks are required
di atas, saat ini Bank telah memiliki Standar Prosedur Strategi to prepare and implement anti-fraud strategies effectively.
Anti Fraud, Petunjuk Teknis Strategi Anti Fraud dan Petunjuk Following the above, the Bank had Standard Operating
Teknis Investigasi, yang di dalamnya memuat strategi Bank Procedures for Anti-Fraud Strategy, Technical Guidelines for
dalam upaya penerapan strategi anti fraud. Penerapan strategi Anti-Fraud Strategy, and Technical Guidelines for Investigation,
anti fraud sebagai upaya untuk mencegah terjadinya kasus which contained the Bank’s strategies in implementing anti
penyimpangan operasional pada perbankan dan pelanggaran fraud strategies. The implementation of anti-fraud strategies
terhadap ketentuan peraturan perundang-undangan, as an effort to prevent operational deviations in banking and
khususnya fraud, yang dapat mengakibatkan kerugian bagi violations of legal regulations, especially fraud, which could
Bank, Nasabah, dan/atau pihak lain, diperlukan peningkatan result in losses to the Bank, Customers, and/or other parties,
efektivitas pengendalian intern, sebagai upaya meminimalisasi required the enhancement of internal control effectiveness as
risiko fraud dengan cara menerapkan strategi anti fraud. an effort to minimize fraud risks by implementing anti-fraud
strategies.
Selama ini, baik secara langsung maupun tidak langsung, So far, both directly and indirectly, fraud prevention measures
pelaksanaan pencegahan fraud telah dilaksanakan Bank, antara had been implemented by the Bank, including through risk
lain melalui penerapan manajemen risiko, khususnya sistem management implementation, especially internal control
pengendalian intern dan pelaksanaan tata kelola yang baik. systems, and good governance practices. However, to make the
Namun demikian, agar penerapan strategi anti fraud menjadi implementation of anti-fraud strategies more effective, efforts
lebih efektif masih diperlukan upaya peningkatan budaya sadar to enhance a risk-aware culture were still needed so that fraud
risiko agar pencegahan fraud menjadi fokus perhatian dan prevention became the focus of attention and concern for all
kepedulian bagi seluruh jajaran organisasi Bank, yang antara levels of the Bank’s organization, which included willingness
lain diwujudkan dengan kesediaan penandatanganan pakta to sign integrity pacts by the Board of Directors, Board of
integritas oleh Direksi, Dewan Komisaris, dan Pegawai Bank. Commissioners, and Bank employees.
Berdasarkan SK Direksi No. SKD/008/I/2017 tanggal 31 Januari Based on Board of Directors Decree No. SKD/008/I/2017 dated
2017, Divisi Internal Audit ditugaskan sebagai unit kerja yang January 31, 2017, the Internal Audit Division was assigned as
bertanggung jawab atas pengelolaan dan pelaksanaan Strategi the unit responsible for the management and implementation
Anti Fraud. Divisi Internal Audit bertanggung jawab langsung of the Anti-Fraud Strategy. The Internal Audit Division reported
kepada Direktur Utama dan melaporkan hasil pengawasannya directly to the President Director and reported the results of its
ke Dewan Komisaris melalui Komite Audit. Penerapan Strategi supervision to the Board of Commissioners through the Audit
Anti Fraud ditunjukkan pada gambar sebagai berikut: Committee. The implementation of the Anti-Fraud Strategy is
illustrated in the following diagram:
2025 Annual Report 759
Page 760
Corporate Governance
Corporate Governance
Dewan Komisaris Direktur Utama
Board of Commissioners President Director
Fungsi Koordinasi Penerapan Strategi Anti Fraud (Divisi Internal Audit)
Anti Fraud Strategy Implementation Coordination Function (Audit Internal Division)
Investigasi Pemantauan Evaluasi
Pencegahan Deteksi Pelaporan & Sanksi & Tindak Lanjut
Prevention Detection Investigation Evaluation Monitoring
Reports & Sanctions & Follow-up
Anti Fraud Awareness Investigasi Pemantauan
Whistleblowing
Investigation Monitoring
Divisi Internal Audit, RBC, Fraud Divisi Internal Audit, RBC, Fraud
Seluruh Unit Kerja Pengelola Eksternal & Risk, Central Operation dan Joint Risk, Central Operation dan Joint
All Units Internal Investigasi Investigasi
External & Internal Manager Internal Audit, RBC, Fraud Risk, Internal Audit, RBC, Fraud Risk,
Central Operation and Joint Central Operation and Joint
Investigation Division Investigation Division
Identifikasi Kerawanan Pelaporan Evaluasi
Identify Vulnerabilities
Fraud Detection System
Reporting Evaluation
Divisi internal Audit/Dept. OADS*,
Divisi Internal Audit, RBC, Fraud RBC, Fraud Risk, Central Operation
Seluruh Unit Kerja Divisi Risk Management Risk, Central Operation dan Joint lnvestigasi
All Units Risk Management Division Internal Audit Division, RBC, Fraud Internal Audit Division/OADS*
Risk, Central Operation Department, RBC, Fraud Risk, Central
Operation and Joint Investigation
Kebijakan Mengenai
Pegawai Pengenaan Sanksi Tindak Lanjut
Policies Regarding
Suprise Audit
Imposition of Sanctions Follow-up
Employees
Seluruh Kepala Unit Kerja Divisi Internal Audit Sesuai SPSDM Seluruh Unit Kerja
All Heads of Units Internal Audit Division According to SPSDM All Units
Sistem Pengawasan Proses Hukum
Monitoring System Legal Process
Divisi Internal Audit, Divisi Risk Divisi Corporate Secretary
Management dan Divisi RBC
Internal Audit Division, Risk
& Legal
Management Division and RBC Corporate Secretary & Legal
Division Division
* Pelaksanaan kaji ulang & evaluasi penerapan Strategi Anti Fraud dilakukan oleh * The review and evaluation of the implementation of the Anti-Fraud Strategy is
Department Quality Assurance, Development & Support carried out by the Quality Assurance, Development & Support Department
Kebijakan Gratifikasi Gratification Policy
Dalam menjalankan kegiatan bisnis, Bank tidak dapat terlepas In conducting business activities, the Bank cannot be separated
dari interaksi dengan banyak pihak, baik pihak internal Bank from interactions with many parties, both internal and external,
maupun pihak eksternal guna menjalin kerjasama bisnis yang to establish harmonious, coordinated, and sustainable business
harmonis, serasi dan berkesinambungan. Terkait dengan cooperation. Related to business relationships, what often
760 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
hubungan bisnis, hal yang sering terjadi dan tidak terhindarkan occurs and cannot be avoided in daily work activities is the
dalam kegiatan kerja sehari-hari adalah adanya praktik suap practice of bribery and gratification from one party to another.
dan gratifikasi dari suatu pihak kepada pihak lainnya. Oleh Therefore, to maintain business relationships within the ethical
sebab itu, untuk menjaga hubungan bisnis tetap berada pada boundaries and principles of good corporate governance
koridor etika dan prinsip-prinsip tata kelola perusahaan yang in accordance with SNI ISO 37001 regarding anti-bribery
baik dan sesuai SNI ISO 37001 mengenai sistem manajemen management systems, regulations regarding anti-bribery and
anti penyuapan, maka diperlukan pengaturan mengenai anti gratification are needed to govern the reporting procedures in
penyuapan dan gratifikasi yang mengatur tata cara/mekanisme the Bank’s environment.
pelaporannya di lingkungan Bank.
Bank telah membentuk Unit Pengendali Gratifikasi (UPG) untuk The Bank has formed a Gratification Control Unit (UPG) to
membangun nilai-nilai GCG dan menanamkan value integrity. build GCG values and instill integrity values. To ensure that
Untuk memastikan penerapan kebijakan dapat berjalan the implementation of policies can run well towards Bank
dengan baik terhadap insan Bank tidak menerima dan/atau personnel, they do not accept and/or provide gratuities related
memberikan gratifikasi yang berhubungan dengan jabatannya to their positions and contrary to their obligations or duties. In
dan berlawanan dengan kewajiban atau tugasnya. Dalam hal the event of any receipt of gratuities related to their positions,
terdapat setiap penerimaan gratifikasi yang berkaitan dengan they must report to the Gratification Control Unit that has
jabatannya agar melaporkan kepada Unit Pengendali Gratifikasi been formed. The regulation on the prohibition of gratuities
yang telah dibentuk. Pengaturan larangan gratifikasi diatur is stipulated in the Technical Guidelines on Anti-Bribery and
dalam Petunjuk Teknis Anti Penyuapan dan Gratifikasi Nomor Gratuities Number PT/118/X/2024, dated October 23, 2024.
PT/118/X/2024, tanggal 23 Oktober 2024.
PENGELOLAAN PENGENDALIAN GRATIFIKASI MANAGEMENT OF GRATIFICATION CONTROL
Setiap anggota jajaran Bank Mandiri Taspen yang menerima All personnel of Bank Mandiri Taspen who received any form of
bingkisan harus segera mengembalikan bingkisan tersebut gift were required to promptly return such gifts, accompanied
disertai penjelasan secara sopan bahwa seluruh jajaran Bank by a polite explanation that all personnel were prohibited
tidak diperkenankan menerima bingkisan. Berkenaan dengan from accepting gratuities. In line with this and the Bank’s
hal tersebut dan komitmen Bank Mandiri Taspen dalam commitment to Good Corporate Governance, all personnel
melaksanakan Tata Kelola Perusahaan, maka kepada setiap (Recipients/Reporters) were required to:
jajaran Bank Mandiri Taspen (Penerima/Pelapor) diwajibkan
untuk:
1. Melakukan penolakan atas gratifikasi yang dianggap suap 1. Refuse any gratuity deemed to constitute bribery at the
pada kesempatan pertama. earliest opportunity.
2. Mengembalikan penerimaan gratifikasi tersebut dalam 2. Return the gratuity within a maximum of 24 hours from
jangka waktu selambat-lambatnya 24 jam sejak receipt, in cases where refusal at the initial opportunity was
penerimaan, apabila penerimaan gratifikasi tidak dapat not possible.
ditolak pada kesempatan pertama.
3. Menyertakan bukti otentik pengembalian gratifikasi 3. Provide authentic evidence of the return of gratuities, such
misalnya berita acara serah terima pengembalian barang as a handover report signed by both the recipient and the
gratifikasi yang ditandatangani oleh penerima dan pemberi giver, or proof of deposit/transfer in the case of monetary
atau bukti setoran/transfer jika penerimaan dalam bentuk gratuities.
uang.
4. Mengisi formulir gratifikasi secara lengkap dan benar serta 4. Complete the gratuity reporting form accurately and in full,
menyampaikan kepada UPG dengan melampirkan formulir and submit it to the Gratuity Control Unit (UPG), attaching
yang telah ditandatangani berikut soft copy-nya dan the signed form along with its soft copy and supporting
dokumen pendukung. Laporan disampaikan melalui sarana documents. The report was to be submitted via email to
email dengan alamat lapor.gratifikasi@bankmandiritaspen. lapor.gratifikasi@bankmandiritaspen.co.id with the subject
co.id dan subjek “Pelaporan Gratifikasi” paling lambat “Gratuity Reporting” no later than 5 (five) working days
5 (lima) hari kerja sejak penolakan gratifikasi dengan from the date of refusal, with a copy to the reporter’s Head
tembusan kepada Kepala Unit Kerja pelapor. of Work Unit.
2025 Annual Report 761
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Corporate Governance
Corporate Governance
SOSIALISASI KEBIJAKAN GRATIFIKASI SOCIALIZATION OF GRATIFICATION POLICY
Sosialisasi terkait Anti Penyuapan dan Gratifikasi telah dilakukan The Bank’s socialization related to Gratuity has been done
oleh Bank Mandiri Taspen, diantaranya melalui penayangan well, including through the screening of articles and other
artikel maupun informasi lain terkait dengan Gratifikasi pada information related to Gratuity on the Bank Mandiri Taspen
website Bank Mandiri Taspen, yang disampaikan pada seluruh website, which is delivered to all offices, Bank Mandiri internal
kantor, media internal Bank Mandiri Taspen antara lain melalui media, including Bank Mandiri Taspen portal, Circular Letter to
portal Bank Mandiri Taspen, Surat Edaran kepada segenap all Division/ Group/ Unit and leaflets regarding Gratification.
Divisi/Satuan/Unit, maupun leaflet mengenai Gratifikasi.
LAPORAN GRATIFIKASI TAHUN 2025 GRATIFICATION REPORTS IN 2025
Adapun Laporan Gratifikasi sampai dengan posisi Desember The Gratuity Report as of December 2025 was as follows:
2025, sebagai berikut:
Taksiran Tanggal
Jenis Harga (Rp) Penerimaan
No Type Estimated Alasan Pemberian Reason for Provision Keterangan Remarks
Date of
Value (IDR) Receipt
1 Uang 200.000,00 Membantu nasabah Provided assistance to a 20 Maret 2025 Telah Has been
Money pengurusan uang duka customer in processing March 20, 2025 dikembalikan returned to
wafat di Asabri bereavement benefit ke rekening the customer’s
funds at Asabri. nasabah account
2 Makanan 600.000,00 Dilakukan courtesy Conducted a courtesy 19 Mei 2025 Telah diberikan It has been
Food meeting antara pelapor meeting between the May 19, 2025 dalam rangka given in the
dan vendor reporter and a vendor. program sosial framework of a
social program
3 Uang 100.000,00 Mengantarkan buku Delivered a savings 11 Juli 2025 Telah Has been
Money tabungan dan formulir book and account July 11, 2025 dikembalikan returned to
mutasi kantor bayar ke mutation forms to the ke rekening the customer’s
rumah nasabah customer’s residence. nasabah account
4 Makanan 650.000,00 Sharing session dengan Participated in a sharing 19 September Telah diberikan It has been
Food bank bjb session with bank bjb. 2025 dalam rangka given in the
September 19, program sosial framework of a
2025 social program
5 Barang 2.599.000,00 Diperoleh dari holding Received from the 20 November Menjadi milik Belonging to
Goods company yang holding company acting 2025 Bank the Bank
merupakan vendor New as a vendor for the New November 20,
Core Banking System Core Banking System of 2025
PT Bank Mandiri Taspen Bank Mandiri Taspen.
6 Barang 9.544.724,69 Diperoleh dari holding Received from the 20 November Menjadi milik Belonging to
Goods company yang holding company acting 2025 Bank the Bank
merupakan vendor New as a vendor for the New November 20,
Core Banking System Core Banking System of 2025
PT Bank Mandiri Taspen Bank Mandiri Taspen.
7 Makanan 150.000,00 Ucapan terima kasih Received as a token 27 November Telah diberikan It has been
Food dari marketing Koperasi of appreciation from 2025 dalam rangka given in the
KSU Gilang Gemilang the marketing team of November 27, program sosial framework of a
Koperasi KSU Gilang 2025 social program
Gemilang.
8 Uang 200.000,00 Ucapan terima kasih Received as a token 11 November Dikembalikan ke Returned to the
Money dari debitur of appreciation from a 2025 debitur melalui debtor through
debtor. November 11, proses transfer an account
2025 rekening transfer process
9 Uang 500.000 Ucapan terima kasih Received as a token 8 Desember Dikembalikan ke Returned to the
Money dari debitur of appreciation from a 2025 debitur melalui debtor through
debtor. December 8, proses transfer an account
2025 rekening transfer process
762 Laporan Tahunan 2025
Page 763
PT Bank Mandiri Taspen Pelatihan/Sosialisasi Anti Korupsi Kepada Anti-Corruption Training/Socialization for Karyawan Employees Sampai dengan Semester II/2025, Divisi Compliance telah Up to Semester II/2025, the Compliance Division conducted melakukan sosialisasi sebagai berikut: socialization activities as follows: 1. 2 (dua) kali melalui wallpaper desktop. 1. 2 (two) times through desktop wallpaper. 2. 1 (satu) kali melalui media sosial Bank. 2. 1 (one) time through the Bank’s social media. 3. Surat sebanyak 1 (satu) kali No. DIR.CMC/003/2025 3. Issued 1 (one) circular letter No. DIR.CMC/003/2025 tanggal 17 Maret 2025 perihal Larangan Pemberian, dated March 17, 2025 regarding the Prohibition of Giving, Permintaan, dan Penerimaan Gratifikasi Requesting, and Receiving Gratification 4. Pemutaran video dan pelaksanaan assessment 4. Video screenings and assessments 2 (two) times within 1 dilaksanakan 2 (dua) kali dalam 1 (satu) tahun (one) year 2025 Annual Report 763
Page 764
Corporate Governance
Corporate Governance
5. Sosialisasi gratifikasi dengan melakukan pelaksanaan 5. Gratification socialization through Onsite Monitoring
Onsite Monitoring Review telah dilaksanakan pada 10 Review at 10 (ten) branch offices along with their respective
(sepuluh) cabang yang disertai Kantor Cabang Pembantu sub-branch offices, with the following schedule:
dari masing-masing Kantor Cabang dengan jadwal
sebagai berikut:
a. KC Pekanbaru (19-22 Mei 2025) a. Pekanbaru Branch (May 19–22, 2025)
b. KC Jayapura (14-16 Juli 2025) b. Jayapura Branch (July 14–16, 2025)
c. KC Pontianak (16-18 Juli 2025) c. Pontianak Branch (July 16–18, 2025)
d. KC Jambi (21-24 Juli 2025) d. Jambi Branch (July 21–24, 2025)
e. KC Palu (15 -18 Sept 2025) e. Palu Branch (September 15–18, 2025)
f. KC Yogyakarta (18-21 Sept 2025) f. Yogyakarta Branch (September 18–21, 2025)
g. KC Makassar (22-25 Oktober 2025) g. Makassar Branch (October 22–25, 2025)
h. KC Mataram 22-25 Oktober 2025) h. Mataram Branch (October 22–25, 2025)
i. KC Pematangsiantar (11-14 November 2025) i. Pematangsiantar Branch (November 11–14, 2025)
j. KC Cirebon (18-20 November 2025) j. Cirebon Branch (November 18–20, 2025)
6. Training Gratifikasi pegawai baru sebagai program Online 6. Gratification training for new employees as part of the
Onboarding bekerja sama dengan Divisi Human Capital Online Onboarding program in collaboration with the
dengan jadwal aktivitas sebagai berikut: Human Capital Division, with the following schedule:
a. Maret 2025 tanggal 18 Maret 2025 a. March 2025 dated March 18, 2025
b. April 2025 tanggal 25 April 2025 b. April 2025 dated April 25, 2025
c. Mei 2025 tanggal 26 Mei 2025 c. May 2025 dated May 26, 2025
d. Juni 2025 tanggal 23 Juni 2025 d. June 2025 dated June 23, 2025
e. Juli 2025 tanggal 14 Juli 2025 e. July 2025 dated July 14, 2025
f. Agustus 2025 tanggal 13 Agustus 2025 f. August 2025 dated August 13, 2025
g. September 2025 tanggal 12 September 2025 g. September 2025 dated September 12, 2025
h. Oktober 2025 tanggal 13 Oktober 2025 h. October 2025 dated October 13, 2025
i. November 2025 tanggal 14 November 2025. i. November 2025 dated November 14, 2025
j. Desember 2025 tanggal 16 Desember 2025. j. December 2025 dated December 16, 2025
k. Training ODP dan SDP tanggal 18 November 2025. k. ODP and SDP Training dated November 18, 2025..
764 Laporan Tahunan 2025
Page 765
PT Bank Mandiri Taspen
Pengelolaan Laporan Harta Kekayaan Management of Assets Report on State
Penyelenggara Negara (LHKPN) Property (LHKPN)
Bank Mandiri Taspen dalam kedudukannya sebagai anak Bank Mandiri Taspen, in its capacity as a subsidiary of a State-
perusahaan BUMN, maka Direksi dan Dewan Komisaris tidak Owned Enterprise (SOE), did not require the Board of Directors
memiliki kewajiban menyampaikan laporan LHKPN kepada and Board of Commissioners to submit LHKPN reports to
KPK. Namun demikian sesuai dengan kebijakan internal dari the Corruption Eradication Commission (KPK). However, in
Pemegang Saham Bank Mandiri Taspen yaitu Bank Mandiri accordance with the internal policy of the Shareholder, namely
mewajibkan setiap individu yang ditugaskan sebagai Direktur/ Bank Mandiri, each individual assigned as a Director/Member
Dewan Komisaris di Entitas Perusahaan Anak wajib melaporkan of the Board of Commissioners in Subsidiary Entities was
LHKPN. Sesuai dengan ketentuan tersebut terhadap 8 orang required to submit LHKPN reports. In accordance with this
anggota Direksi dan 7 orang anggota Dewan Komisaris provision, 8 (eight) members of the Board of Directors and 7
yang ditugaskan sebagai pengurus di Bank Mandiri Taspen (seven) members of the Board of Commissioners assigned as
melaporkan LHKPN. management at Bank Mandiri Taspen submitted their LHKPN
reports.
Jumlah Penyimpangan (Internal Fraud) dan Total Development (Internal Fraud) and
Upaya Penyelesaian Attention Attempts
Jumlah kasus yang dilakukan oleh
The number of cases committed by
Pegawai Tidak Tetap
dan Tenaga Kerja Alih
Internal Fraud Dalam 1 tahun
Pengurus Pegawai tetap Daya
Internal Fraud Within 1 Year
Manager Permanent employee Non-Permanent
Employees and
Outsourced Workers
2024 2025 2024 2025 2024 2025
Total Fraud - - 2 5 - -
Yang telah diselesaikan
- - 1 4 - -
Resolved
Dalam proses penyelesaian di internal Bank
- - - - - -
In the process of resolution within the Bank
Belum diupayakan penyelesaiannya
- - - - - -
Resolution has not been attempted
Telah ditindak-lanjuti melalui proses hukum.
- - 1 1 - -
Has been followed up through legal process
*) Internal fraud lebih dari Rp 100.000.000,00 (seratus juta rupiah)
*) Internal fraud exceeding IDR 100.000.000.00 (one hundred million Indonesian Rupiah).
Pemberian Dana Kegiatan Sosial dan/atau Granting of Funds for Social and/or Political
Politik Activities
Sepanjang tahun 2025, Bank Mandiri Taspen telah Throughout 2025, Bank Mandiri Taspen realized Corporate
merealisasikan dana TJSL/CSR sebesar Rp714.979.052, Social Responsibility (TJSL/CSR) funds amounting to
secara rinci informasi terkait realisasi dana kegiatan sosial telah IDR714,979,052. Detailed information regarding the realization
disampaikan pada Laporan Keberlanjutan Tahun 2025. Selain of social activity funds was disclosed in the 2025 Sustainability
itu, Bank Mandiri Taspen tidak terlibat dalam pemberian dana Report. Furthermore, Bank Mandiri Taspen was not involved in
kegiatan politik. any political contributions.
2025 Annual Report 765
Page 766
Corporate Governance
Corporate Governance
Penyediaan Dana Kepada Pihak Terkait dan Provision of Funds for Related Parties and
Penyediaan Dana Besar Provision of Large Exposures
Bank Mandiri Taspen memiliki kebijakan mengenai penyediaan Bank Mandiri Taspen has policies regarding the provision of
dana kepada pihak terkait dan penyediaan dana besar, funds to related parties and the provision of substantial funds,
sebagaimana diatur dalam Manual Ketentuan Kredit. Evaluasi as provided for in the Credit Provisions Manual. Evaluation and
dan pengkinian atas kebijakan dalam Manual Ketentuan updating policies in the Credit Policy Manual shall be made
Kredit tersebut dilakukan secara berkala. Pendanaan kepada periodically. Funding to related parties and to debtors with
pihak terkait dan kepada debitur dengan dana dalam jumlah large amounts of funds is always done with due observance
besar senantiasa dilakukan dengan memperhatikan prinsip of prudential principles, and has complied with the provisions
kehati-hatian, serta telah memenuhi ketentuan Otoritas Jasa of the Financial Services Authority as well as other applicable
Keuangan maupun peraturan perundang-undangan lain yang laws and regulations, including the Legal Lending Limit (BMPK).
berlaku, antara lain menyangkut aspek Batas Maksimum In addition, funding to related parties must also be decided by
Pemberian Kredit (BMPK). Selain itu, pendanaan kepada pihak the Board of Commissioners independently. Throughout 2025,
terkait juga harus diputuskan oleh Dewan Komisaris secara there was no violation or exceedance of BMPK for the provision
independen. Selama tahun 2025 tidak terdapat pelanggaran of funds to the Related Party of Bank Mandiri Taspen.
dan/atau pelampauan terhadap BMPK atas penyediaan dana
kepada Pihak Terkait Bank Mandiri Taspen.
Tabel Penyediaan Dana Kepada Pihak Terkait
Table of Provision of Funds for Related Parties
Jumlah 2025 Jumlah 2024
Total 2025 Total 2024
Penyedia Dan Nominal Nominal
No
Fund Provider a (dalam jutaan (dalam jutaan
Number of Number of
Rupiah) Rupiah)
Account (NoA) Account (NoA)
Nominal (in IDR Nominal (in IDR
millions) millions)
Kepada Pihak Terkait
1 36 87,975 43 62,309
To Related Parties
Kepada 20 Debitur Inti
2 27 64,710 26 110,244
To 20 Core Debtors
a. Individu
27 64,710 26 110,244
Individual
b. Grup
0 0 0 0
Group
Total Debitur Inti
63 152,685 69 172,553
Total Core Debtors
Buyback Saham dan Buyback Obligasi Buyback of Stock and Buyback of Bonds
Selama tahun 2025 tidak terdapat buyback saham maupun Throughout 2025, there were no share buybacks or bond
buyback obligasi. buybacks.
Rencana Strategis Bank Bank’s Strategic Plan
Informasi terkait Rencana Strategis Bank dapat dilihat pada Information regarding the Bank’s Strategic Plan can be found
Bab Analisis dan Pembahasan Manajemen dalam Laporan in the Management Discussion and Analysis section of this
Tahunan ini. Annual Report.
766 Laporan Tahunan 2025
Page 767
PT Bank Mandiri Taspen
Transaksi yang Mengandung Benturan Transactions That Contained Conflicts of
Kepentingan Interest
Sepanjang tahun 2025 tidak terdapat benturan kepentingan Throughout 2025, there were no conflicts of interest involving
yang melibatkan manajemen perusahaan yang menimbulkan company management that caused losses to the Bank.
kerugian pada Bank.
Nama dan Jabatan Nilai Transaksi
Nama dan Jabatan yangMemiliki
Pengambil Jenis Transaksi (jutaan Rupiah) Keterangan
Benturan Kepentingan
Keputusan Transaction Transaction Information
Names and Positions That Have
Name and Position Type Value (IDR
Conflicts of Interest
of Decision Maker millions)
- - - - -
Perselisihan Internal Internal Disputes
Dalam perjalanan operasional Bank Mandiri Taspen sepanjang Throughout 2025, in the course of its operations, Bank
tahun 2025 tidak terdapat perselisihan internal sebagai Mandiri Taspen did not experience any internal disputes
bentuk intervensi dari pemegang saham baik itu terhadap arising from shareholder intervention, including those related
permasalahan yang disebabkan oleh kebijakan remunerasi yang to remuneration policies adopted by the Bank, except in the
telah diambil Bank, kecuali dalam hal tugas dan pengawasan context of duties and performance oversight of the Company
kinerja Perseroan yang dilakukan ditetapkan pada Rapat Umum as determined in the General Meeting of Shareholders (GMS).
Pemegang Saham (RUPS).
Pencegahan Transaksi Orang Dalam Prevention of Insider Transactions (Insider
(Insider Trading) Trading)
Ketentuan internal terkait tindakan Insider Trading yang Internal provisions related to Insider Trading actions carried out
dilakukan oleh orang dalam Bank Mandiri Taspen tertuang by people within Bank Mandiri Taspen were contained in the
pada Arsitektur Kebijakan Bank Mandiri Taspen yang mengatur Bank Mandiri Taspen Policy Architecture which regulated the
sebagai berikut: following:
Dalam menjaga jajaran Bank dari perilaku insider, maka: In safeguarding the Bank’s ranks from insider behavior, then:
a. Jajaran Bank yang memiliki informasi rahasia tidak a. Bank officials who had confidential information were
diperkenankan menggunakan informasi tersebut untuk not allowed to use the information to take advantage of
mengambil keuntungan bagi dirinya sendiri, keluarganya themselves, their families or other third parties, by:
atau pihak ketiga lainnya, dengan:
1) mempengaruhi nasabah atau individu atau institusi 1) Influence customers or individuals or institutions in
dalam melakukan transaksi dengan Bank. conducting transactions with the Bank.
2) menyebarluaskan informasi tersebut kepada nasabah 2) Disseminate the information to customers or individuals
atau individu atau institusi. or institutions.
b. Jajaran Bank dilarang menyalahgunakan posisinya dan b. Bank employees were prohibited from abusing their
mengambil keuntungan baik langsung maupun tidak position and taking advantage, either directly or indirectly,
langsung bagi dirinya sendiri, anggota keluarganya for themselves, their family members or other parties and/
ataupun pihak-pihak lainnya dan/atau mempengaruhi or influence the decision process relating to themselves.
proses keputusan yang berhubungan dengan dirinya.
c. Pengambilan keputusan untuk menjual atau membeli c. Decisions to sell or buy Bank assets and other services had
aset Bank serta jasa lainnya harus dilakukan dengan to be made with priority to the interests of the Bank without
mengutamakan kepentingan Bank tanpa dipengaruhi oleh being influenced by Insiders.
Insider.
Selama tahun 2025 tidak terdapat insider trading. Throughout 2025, there were no instances of insider trading.
2025 Annual Report 767
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Corporate Governance
Corporate Governance
Transparansi Kondisi Keuangan dan Non Transparency of Bank Financial and Non-
Keuangan Financial Condition
Bank menyampaikan pelaporan kondisi keuangan dan non Bank presents the financial and non-financial condition
keuangan kepada stakeholders serta publik antara lain reporting to the stakeholders and public, among others,
melalui Laporan Keuangan Publikasi Triwulanan dan laporan through Quarterly Published Financial Report and Audited
yang diaudit tahunan. Bank Mandiri Taspen menyusun dan Annual Report. Bank Mandiri Taspen prepares and presents the
menyajikan laporan keuangan dengan tata cara dan cakupan financial statement with the following procedures and coverage
sebagaimana yang diatur dalam Ketentuan Otoritas Jasa as provided in the Rules of Financial Services Authority, which
Keuangan, meliputi: include:
1. Laporan Tahunan yang diaudit 1. Audited Annual Report
Laporan Tahunan dimaksud antara lain mencakup: Annual Report referred to, include:
a. Ikhtisar data keuangan penting termasuk kepemilikan a. Summary of financial data highlight including shares
saham, laporan Dewan Komisaris, Laporan Direksi, ownership, Board of Commissioners’ report, Board
Profil Perusahaan, Laporan Analisis dan pembahasan of Directors’ report, Company profile, Analysis and
manajemen mengenai kinerja bisnis dan keuangan, tata management discussion Report regarding business
kelola perusahaan. and financial performance, corporate governance.
b. Laporan Keuangan Tahunan yang telah diaudit oleh b. Annual Financial Statement audited by Public
Akuntan Publik dan Kantor Akuntan Publik yang Accountant and Public Accounting Firm which is
terdaftar di Otoritas Jasa Keuangan dan dibuat untuk 1 registered in the Financial Services Authority and
(satu) Tahun Buku dan disajikan dengan perbandingan made for 1 (one) Accounting Year and presented with
1 (satu) tahun buku sebelumnya. comparison to 1 (one) previous accounting year.
c. Pernyataan tanggung jawab Dewan Komisaris dan c. Statement of responsibilities of the Board of
Direksi atas kebenaran isi Laporan Tahunan. Pernyataan Commissioners and Board of Directors concerning the
tersebut dituangkan dalam lembar pernyataan yang truth of the Annual Report’s content. The statement is
dibubuhi tanda tangan oleh seluruh anggota Dewan written in a statement sheet signed by all members of
Komisaris dan Direksi. the Board of Commissioners and Board of Directors.
2. Laporan Keuangan Publikasi Triwulanan 2. Quarterly Published Financial Report
a. Bank Mandiri Taspen telah mengumumkan Laporan a. Bank Mandiri Taspen has announced the Quarterly
Keuangan Publikasi secara triwulanan sesuai dengan Published Financial Report with relevant provisions.
ketentuan terkait. Laporan ditandatangani oleh 2 (dua) The report is signed by 2 (two) members of Bank
orang anggota Direktur Bank Mandiri Taspen . Mandiri Taspen’s Board of Directors.
b. Bank Mandiri Taspen telah mempublikasikan informasi b. Bank Mandiri Taspen has published financial and
keuangan dan non keuangan dalam homepage/ nonfinancial information in the homepage/ website
website yaitu http://www.bankmandiritaspen.co.id dan which is https://www.bankmandiritaspen.co.id/ and
mempublikasikan sekurang-kurangnya pada satu surat published at least in one newspaper in Indonesian
kabar berbahasa Indonesia yang memiliki peredaran language which have a wide circulation in the domicile
luas di tempat kedudukan Kantor Pusat Bank Mandiri of Bank Mandiri Taspen Head Office.
Taspen .
3. Laporan Keuangan Publikasi Bulanan 3. Monthly Published Financial Report
Bank Mandiri Taspen telah menyusun dan menyampaikan Bank Mandiri Taspen has prepared and presented Monthly
Laporan Keuangan Publikasi Bulanan dalam format Laporan Published Financial Report in Commercial Bank Monthly
Bulanan Bank Umum (LBU) sesuai dengan peraturan dari Report (LBU) format in accordance with the rules from
Otoritas Jasa Keuangan. Selanjutnya, laporan tersebut Financial Services Authority. Further, the report is made
dijadikan sebagai dasar oleh Otoritas Jasa Keuangan untuk as a basis by the Financial Services Authority to publish
mempublikasikan laporan keuangan bulanan di website monthly financial report in the website of Financial Services
Otoritas Jasa Keuangan. Authority.
4. Laporan Non-Keuangan Bank Mandiri Taspen 4. Bank Mandiri Taspen’s Non-Financial Report
Bank Mandiri Taspen telah memberikan informasi Bank Mandiri Taspen has provided information concerning
mengenai produk Bank Mandiri Taspen secara jelas, akurat Bank Mandiri Taspen’s product in a clear, accurate and
dan terkini. Informasi ini dapat diperoleh secara mudah updated manner. This information can be easily obtained
oleh nasabah seperti leaflet, brosur atau bentuk tertulis by the customers such as leaflet, brochures or other written
lainnya di setiap kantor cabang Bank Mandiri Taspen pada forms in every branch office of Bank Mandiri Taspen in
lokasi-lokasi yang mudah diakses oleh nasabah dan/atau locations that are easily accessible by the customers and/
dalam bentuk informasi secara elektronis yang disediakan or in the form of electronic information provided through
768 Laporan Tahunan 2025
Page 769
PT Bank Mandiri Taspen
melalui hotline service/call center atau website. Selain itu hotline service/ call centre or website. In addition to that,
Bank Mandiri Taspen menyediakan dan menginformasikan Bank Mandiri Taspen provides and informs the procedure of
tata cara pengaduan nasabah dan penyelesaian sengketa customers’ complaints and dispute resolution in accordance
kepada nasabah sesuai ketentuan Otoritas Jasa Keuangan with the requirement of the Financial Services Authority
tentang pengaduan nasabah dan mediasi perbankan. concerning customers’ complaints and banking mediation.
Sehubungan dengan hal-hal tersebut di atas, Bank Mandiri In relation to the above matters, Bank Mandiri Taspen has
Taspen telah melakukan hal-hal sebagai berikut: performed the following things:
1. Menyusun dan menyajikan laporan dengan tata cara, jenis 1. To prepare and present the report with procedures,
dan cakupan sebagaimana diatur dalam ketentuan Otoritas type and coverage as provided in the requirement of the
Jasa Keuangan tentang Transparansi Kondisi Keuangan Financial Services Authority concerning the Transparency
Bank. of the Bank’s Financial Condition.
2. Menyediakan tata cara pengaduan nasabah dan 2. To provide procedures customers’ complaints and dispute
penyelesaian sengketa bagi nasabah sesuai ketentuan resolution in accordance with the requirement of the
Otoritas Jasa Keuangan tentang Pengaduan Nasabah dan Financial Services Authority concerning Customers’
Mediasi Perbankan. Complaints and Banking Mediation.
3. Mempublikasikan secara transparan kondisi keuangan dan 3. To publish transparently the financial and nonfinancial
non-keuangan kepada stakeholders, antara lain Laporan- condition to the stakeholders, among others are, Periodic
laporan Keuangan Berkala, Pelaporan Rutin BMPK kepada Financial Reports, LLL Routine Reporting to the Financial
Otoritas Jasa Keuangan, Laporan Keuangan Publikasi Services Authority, Quarterly Published Financial Report,
Triwulanan, serta menayangkannya pada website sesuai and present them in the website according to the applicable
ketentuan yang berlaku. requirements.
4. Mempublikasikan informasi produk Bank Mandiri Taspen 4. To publish the information of Bank Mandiri Taspen’s product
dan Suku Bunga Dasar Kredit (SBDK) sesuai ketentuan and Basic Credit Interest Rate (SBDK) in accordance
Otoritas Jasa Keuangan tentang transparansi Informasi with the requirement of the Financial Services Authority
Produk Bank dan Penggunaan Data Pribadi Nasabah. concerning Transparency of Bank’s Product Information
and Use of Customers’ Personal Data.
5. Menyampaikan Laporan Tahunan kepada Otoritas Jasa 5. To deliver the Annual Report to the Financial Services
Keuangan, regulator dan lembaga-lembaga lainnya seperti Authority, regulators and other institutions as required or
yang dipersyaratkan ataupun yang dipandang perlu deemed necessary to receive it.
mendapatkannya.
6. Mengungkapkan Struktur Transparansi Kepemilikan pada 6. To disclose the Transparency Structure of Ownership in the
Laporan Tahunan dan website Bank Mandiri Taspen . Annual Report and Bank Mandiri Taspen’s website.
Penerapan Keuangan Berkelanjutan, Implementation of Sustainable Finance,
Termasuk Penerapan Tanggung Jawab Including Corporate Social Responsibility
Sosial
Bank Mandiri Taspen senantiasa mengimplementasikan Bank Mandiri Taspen always implemented and integrated
keuangan berkelanjutan dan mengintegrasikannya ke dalam sustainable finance into the Bank’s strategy and business
strategi maupun proses bisnis Bank. Bank Mandiri Taspen telah processes. Bank Mandiri Taspen had sustainability pillars,
memiliki pilar keberlanjutan yang merupakan implementasi atas which were the implementation of the Bank’s vision and
visi dan misi Bank dalam menerapkan keuangan berkelanjutan. mission in implementing sustainable finance. The Sustainability
Pilar Keberlanjutan yang dimiliki meliputi Pilar Sustainable Pillars included the Sustainable Business Pillar, Sustainable
Business, Sustainable Operation, dan Sustainability Beyond Operation, and Sustainability Beyond Banking. Bank Mandiri
Banking. Pilar keberlanjutan Bank Mandiri Taspen senantiasa Taspen’s sustainability pillars were always used by the Bank
digunakan Bank dalam merumuskan strategi keberlanjutan. in formulating sustainability strategies. The integration of
Pengintegrasian prinsip keuangan berkelanjutan ke dalam sustainable finance principles into the Bank’s strategy and
strategi maupun proses bisnis Bank berlandaskan pada prinsip business processes was based on the principles of integrity,
integritas, transparansi, dan akuntabilitas. transparency, and accountability
Informasi rinci terkait Penerapan Keuangan Berkelanjutan, Detailed information regarding the implementation of
Termasuk Penerapan Tanggung Jawab Sosial telah disampaikan Sustainable Finance, including the implementation of Social
pada Laporan Keberlanjutan tahun 2025. Responsibility, has been disclosed in the 2025 Sustainability
Report.
2025 Annual Report 769
Page 770
Corporate Governance
Corporate Governance
Kelompok Usaha Bank Bank Business Group
Sebagai anggota Kelompok Usaha Bank (KUB) Bank As a member of the Bank Mandiri Bank Business Group
Mandiri, Bank Mandiri Taspen menerapkan tata kelola secara (KUB), Bank Mandiri Taspen consistently and sustainably
konsisten dan berkelanjutan guna memastikan prinsip Tata implements good corporate governance to ensure the optimal
Kelola Perusahaan yang Baik telah terlaksana secara optimal. implementation of Good Corporate Governance principles. This
Penerapan tersebut bertujuan menciptakan keselarasan implementation aims to create strategic alignment, strengthen
strategis, memperkuat mitigasi risiko, serta mendukung risk mitigation, and support the sustainability and growth of a
keberlanjutan dan pertumbuhan Kelompok Usaha Bank yang healthy, prudent, and competitive Bank Business Group.
sehat, prudent, dan berdaya saing.
Pada Tahun 2025, Struktur KUB Bank Mandiri sebagai berikut: By 2025, the structure of the Bank Mandiri KUB will be as
follows:
Perusahaan Anak
Subsidiary Company
Perusahaan Induk
No
Parent Company
Nama Perusahaan % Kepemilikan Saham
Company Name % Shareholding
1 PT Bank Syariah Indonesia Tbk 51,47%
PT Bank Mandiri (Persero) Tbk 2 PT Bank Mandiri Taspen 51,098%
3 Bank Mandiri (europa) Limited 100,00%
770 Laporan Tahunan 2025
Page 771
PT Bank Mandiri Taspen
Penerapan Tata Kelola Terintegrasi Implementation of Integrated Governance
Sesuai dengan Peraturan Otoritas Jasa Keuangan No.18/ In accordance with the Financial Services Authority Regulation
POJK.03/2014 tentang Penerapan Tata Kelola Terintegrasi No.18/POJK.03/2014 on the Implementation of Integrated
Bagi Konglomerasi Keuangan dan Surat Edaran Otoritas Governance for Financial Conglomeration and Circular of
Jasa Keuangan No.15/SEOJK.03/2015 tentang Penerapan the Financial Services Authority No.15/SEOJK.03/2015
Tata Kelola Terintegrasi Bagi Konglomerasi Keuangan, Bank on Integrated Governance Implementation for Financial
Mandiri sebagai Entitas Utama telah menerapkan Tata Kelola Conglomeration, Bank Mandiri as the Primary Entity has
Terintegrasi yang meliputi: implemented an Integrated Governance which includes:
1. Persyaratan Direksi Entitas Utama dan Dewan Komisaris 1. Requirements of the Directors of the Main Entities and the
Entitas Utama. Board of Commissioners of the Main Entity.
2. Tugas dan tanggung jawab Direksi dan Dewan Komisaris 2. Duties and responsibilities of Directors and Board of
Entitas Utama. Commissioners of the Main Entities.
3. Tugas dan tanggung jawab Komite Tata Kelola Terintegrasi. 3. Duties and responsibilities of Integrated Governance
Committee.
4. Tugas dan tanggung jawab Satuan Kerja Kepatuhan 4. Duties and responsibilities of Integrated Compliance Unit.
Terintegrasi.
5. Tugas dan tanggung jawab Satuan Kerja Audit Intern 5. Duties and responsibilities of Integrated Internal Audit Unit.
Terintegrasi.
6. Penerapan Manajemen Risiko Terintegrasi. 6. Application of Integrated Risk Management.
7. Penyusunan dan pelaksanaan pedoman tata kelola 7. Preparation and implementation of integrated governance
terintegrasi. guidelines.
Dalam menerapkan Tata Kelola Perusahaan Terintegrasi, In implementing the Integrated Corporate Governance, Bank
PT Bank Mandiri (Persero) Tbk. sebagai Entitas Utama Mandiri (Persero) Tbk as the Primary Entity holds the following
memegang teguh hal-hal sebagai berikut: matters:
1. Perusahaan Anak merupakan entitas terpisah dari Bank 1. Subsidiary Company is a separate entity from Bank Mandiri
Mandiri dan memiliki tanggung jawab hukum tersendiri. and has its own legal responsibilities.
2. Pengelolaan oleh Entitas Utama terhadap Perusahaan- 2. Management by the Primary Entity of Subsidiaries is
Perusahaan Anak dilakukan secara profesional dan tidak conducted professionally and does not intervene into the
melakukan intervensi ke dalam operasioal Perusahaan operations of the Subsidiary Company.
Anak.
3. Pengelolaan oleh Entitas Utama terhadap Perusahaan 3. Management by the Main Entity of the Subsidiary Company
Anak dilakukan tanpa mengesampingkan tugas dan shall be conducted without prejudice to the duties and
tanggung jawab Direksi dan Dewan Komisaris masing- responsibilities of the Board of Directors and Board of
masing Perusahaan Anak sesuai Anggaran Dasar. Commissioners of each Subsidiary Company in accordance
with the Articles of Association.
Framework Tata Kelola Terintegrasi Integrated Governance Framework
Pelaksanaan Tata Kelola Terintegrasi pada Bank Mandiri The implementation of Integrated Governance at Bank Mandiri
Taspen mengacu pada framework Tata Kelola Terintegrasi Bank Taspen referred to the Integrated Governance framework of
Mandiri, yang dijelaskan pada gambar di bawah ini. Bank Mandiri, as illustrated in the figure below.
2025 Annual Report 771
Page 772
Corporate Governance
Corporate Governance
Dewan Komisaris Perusahaan Anak
Board of Commissioners of the Subsidiaries
1. Mengevaluasi TKT
2. Merekomendasikan penyempurnaan pedoman TKT
REKOMENDASI 1. Evaluating GCG
RECOMMENDATION 2. Recommend improvement on GCG Guideline
DEWAN KOMISARIS ENTITAS UTAMA
Board of Commissioners of the Main Entity
FEEDBACK: MENYAMPAIKAN/PRESENTING:
1. Mengevaluasi pelaksanaan TKT 1. Laporan penilaian TKT
2. Memberikan arahan 2. Laporan tahunan penerapan TKT
3. Menyetujui pedoman TKT 1. GCG Assessment
1. Evaluate GCG implementation 2. Annual GCG Implementation
2. Give Direction
3. Approving GCG Guidelines
TEMBUSAN/
DIREKSI ENTITAS UTAMA
COPY:
REPORTING (Compliance Report)
Board of Directors of the Main Entity
PELAPORAN (Lap. Kepatuhan
1. Menyusun Pedoman TKT 1. Compiling GCG Guidelines
2. Menindaklanjuti arahan 2. Follow up the Board of
REPORTING (Integrated Audit Report) Terintegrasi
Terintegrasi)
Dewan Komisaris Commissioners’ instruction
3. Mengevaluasi penerapan TKT 3. Evaluate GCG implementation
4. Menindaklanjuti temuan dan 4. Follow up SKAIT & SKKT
PELAPORAN (Lap. Audit Terintegrasi)
rekomendasi SKAIT & SKKT findings and recommendation
Direktur Utama
President Director
PELAPORAN / PELAPORAN / REPORTING
REPORTING 1. Lap. Kepatuhan Terintegrasi
Lap. Audit 2. Lap. Penilaian TKT
InternTerintegrasi/ 3. Lap. Tahunan TKT
Integrated Internal Audit 1. Integrated compliance
2. GCG Assessment
3. GCG Annual Report
Direktur Pengawas Direktur Kepatuhan
Perusahaan Anak Dan Risk Management
Director of Supervising of Director of Compliance
Subsidiary And Risk Management
PELAPORAN / PELAPORAN / PELAPORAN /
REPORTING REPORTING REPORTING
Lap. Audit Terintegrasi Lap. Kepatuhan Lap.
disampaikan juga Terintegrasi/ Manajemen
kepada Direktur Integrated Risiko
Kepatuhan/ Integrated compliance Terintegrasi/
Audit (also delivered to Integrated Risk
Compliance Director) Management
PELAPORAN / REPORTING
SKAIT SKKT SKMRT 1. Laporan penilaian TKT
PELAPORAN / REPORTING 2. Laporan tahunan penerapan
a. Lap. Fungsi Kepatuhan TKT
b. Lap. Fungsi Internal Audit Memantau dan Memantau dan Memantau dan
mengevaluasi audit mengevaluasi mengevaluasi 1. Assessment report GCG
c. Lap. Fungsi Manajemen 2. Annual GCG Implementation
Risiko intern pada PA/ fungsi pada PA/ penerapan
Monitor & Evaluate Monitor & Evaluate Manajemen Risiko Report
a. Compliance Function Internal Audit PA Fuction PA pada PA/ Monitor
b. Internal Audit Function & Evaluate Risk
c. Risk Management Management
Function Implementation PA
772 Laporan Tahunan 2025
Page 773
PT Bank Mandiri Taspen
Assessment Tata Kelola Terintegrasi Integrated Governance Assessment
Aspek
No I/2025 II/2025
Aspect
Direksi
1 1.11 1.56
Board of Directors
Dewan Komisaris
2 1.80 1.60
Board of Commissioners
Dewan Pengawas Syariah
3 N/A N/A
Sharia Supervisory Board
Komite Tata Kelola Terintegrasi
4 1.00 1.00
Integrated Governance Committee
5 SKK (T) 1.25 1.75
6 SKAI (T) 1.17 1.17
7 PMR (T) 1.40 1.40
Pedoman TK (T)
8 1.00 1.33
TK Guidelines (T)
Benturan Kepentingan
9 1.00 1.00
Conflict of Interest
Kebijakan Remunerasi
10 1.00 1.00
Remuneration Policy
NILAI AKHIR
1.19 1.31
FINAL SCORE
Hasil Penilaian Sendiri
Pelaksanaan Tata Kelola Terintegrasi
Self-Assessment Result
Integrated Governance Implementation
Peringkat
Definisi Peringkat Rating Definition
Rating
Konglomerasi Keuangan dinilai telah melakukan penerapan The Financial Conglomeration was assessed to have
Tata Kelola Terintegrasi yang secara umum sangat baik. Hal implemented Integrated Governance at a generally very good
ini tercermin dari pemenuhan yang sangat memadai atas level. This was reflected in the very adequate fulfillment of
penerapan prinsip Tata Kelola Terintegrasi. Apabila terdapat the Integrated Governance principles. Where weaknesses in
1 (1.31)
kelemahan dalam penerapan Tata Kelola Terintegrasi, secara the implementation of Integrated Governance existed, such
umum kelemahan tersebut tidak signifikan dan dapat segera weaknesses were generally not significant and could be
dilakukan perbaikan oleh Entitas Utama dan/atau LIK. promptly addressed by the Main Entity and/or other entities
within the Financial Conglomeration.
2025 Annual Report 773
Page 774
Corporate Governance
Corporate Governance
Penerapan Pedoman
Tata Kelola Perusahaan Terbuka
Implementation of Public Company Corporate Governance Guidelines
Aspek; Prinsip; Rekomendasi
No Comply or Explain
Aspects; Principles; Recommendations
A. Aspek 1: Hubungan Perusahaan Terbuka Dengan Pemegang Saham Dalam Menjamin Hak-Hak Pemegang Saham.
Aspect 1: Relationship of Public Company with Shareholders in Guaranteeing the Rights of Shareholders
A.1. Prinsip 1: Meningkatkan Nilai Penyelenggaraan Rapat Umum Pemegang Saham (RUPS).
Principle 1: Increasing the Value of the General Meeting of Shareholders (GMS) Holding.
A.1.1. Rekomendasi 1: Perusahaan Terbuka memiliki cara atau prosedur Terpenuhi (comply)
teknis pengumpulan suara (voting) baik secara terbuka Perseroan telah membuat Tata Tertib
maupun tertutup yang mengedepankan independensi, RUPS dan dibagikan kepada Pemegang
dan kepentingan pemegang saham. Saham pada saat pelaksanaan RUPS.
Penjelasan: Setiap saham dengan hak suara yang dikeluarkan
mempunyai satu hak suara (one share one vote).
Pemegang saham dapat menggunakan hak suaranya
pada saat pengambilan keputusan, terutama dalam
pengambilan keputusan dengan cara pengumpulan
suara (voting). Namun demikian, mekanisme
pengambilan keputusan dengan cara pengumpulan
suara (voting) baik secara terbuka maupun tertutup
belum diatur secara rinci.
Perusahaan Terbuka direkomendasikan mempunyai
prosedur pengambilan suara dalam pengambilan
keputusan atas suatu mata acara RUPS. Adapun
prosedur pengambilan suara (voting) tersebut harus
menjaga independensi ataupun kebebasan pemegang
saham. Sebagai contoh, dalam pengumpulan suara
(voting) secara terbuka dilakukan dengan cara
mengangkat tangan sesuai dengan instruksi pilihan
yang ditawarkan oleh pimpinan RUPS. Sedangkan,
dalam pengumpulan suara (voting) secara tertutup
dilakukan pada keputusan yang membutuhkan
kerahasiaan ataupun atas permintaan pemegang
saham, dengan cara menggunakan kartu suara ataupun
dengan penggunaan electronic voting.
Recommendation 1: Public Company has technical ways or procedures for Complied
voting both in an open and closed manner that prioritize The Company had established Rules
independence and the interests of shareholders. of Procedure for the General Meeting
of Shareholders (GMS) and distributed
Explanation: Each share with issued voting rights has one voting them to shareholders during the
right (one share, one vote). Shareholders can exercise conduct of the GMS.
their voting rights during decision-making, especially
in making decisions through voting. However, the
mechanism for decisionmaking through voting, both in
an open and closed manner, has not been regulated in
detail.
Public Companies are recommended to have a voting
procedure in making decisions on an agenda of the GMS.
The voting procedure must maintain the independence
or freedom of shareholders. For ex-ample, voting is
held openly by raising hands following the instructions
offered by the chairman of the GMS. Meanwhile, voting
in a closed manner is carried out on decisions that
require confidentiality or at the request of shareholders
by using ballots or electronic voting.
774 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Aspek; Prinsip; Rekomendasi
No Comply or Explain
Aspects; Principles; Recommendations
A.1.2. Rekomendasi 2: Seluruh anggota Direksi dan anggota Dewan Komisaris Terpenuhi (comply)
Perusahaan Terbuka hadir dalam RUPS Tahunan. Seluruh anggota Direksi dan anggota
Penjelasan: Kehadiran seluruh anggota Direksi dan anggota Dewan Dewan Komisaris hadir untuk
Komisaris Perusahaan Terbuka bertujuan agar setiap menyampaikan laporan/paparan terkait
anggota Direksi dan anggota Dewan Komisaris dapat kegiatan perseroan selama 1 tahun
memperhatikan, menjelaskan, dan menjawab secara buku termasuk pengawasan oleh
langsung permasalahan yang terjadi atau pertanyaan Dewan Komisaris.
yang diajukan oleh pemegang saham terkait mata acara
dalam RUPS.
Recommendation 2: All members of the Board of Directors and the Board Complied
of Commissioners of Public Company participate in the All members of the Board of Directors
Annual GMS and the Board of Commissioners were
Explanation: The presence of all members of the Board of Directors present to deliver reports/presentations
and members of the Board of Commissioners of Public on the Company’s activities for the
Company has an aim. It is to ensure that every member financial year, including the supervisory
of the Board of Directors and members of the Board of activities carried out by the Board of
Commissioners can pay attention, explain, and directly Commissioners.
answer the problems that occur or the questions asked
by shareholders related to the agenda in the GMS.
A.1.3. Rekomendasi 3: Ringkasan risalah RUPS tersedia dalam Situs Web Terpenuhi (comply)
Perusahaan Terbuka paling sedikit selama 1 (satu) Hasil keputusan RUPS telah
tahun. disampaikan kepada para Pemegang
Penjelasan: Berdasarkan ketentuan dalam Pasal 34 ayat (2) Saham melalui web Bank
Peraturan Otoritas Jasa Keuangan Nomor 32/
POJK.04/2014 tentang Rencana dan Penyelenggaraan
Rapat Umum Pemegang Saham Perusahaan Terbuka,
Perusahaan Terbuka wajib membuat ringkasan risalah
RUPS dalam bahasa Indonesia dan bahasa asing
(minimal dalam bahasa Inggris), serta diumumkan
2 (dua) hari kerja setelah RUPS diselenggarakan
kepada masyarakat, yang salah satunya melalui Situs
Web Perusahaan Terbuka. Ketersediaan ringkasan
risalah RUPS pada Situs Web Perusahaan Terbuka
memberikan kesempatan bagi pemegang saham yang
tidak hadir untuk mendapatkan informasi penting dalam
penyelenggaraan RUPS secara mudah dan cepat. Oleh
karena itu, ketentuan tentang jangka waktu minimal
ketersediaan ringkasan risalah RUPS di Situs Web
dimaksudkan untuk menyediakan kecukupan waktu
bagi pemegang saham untuk memperoleh informasi
tersebut.
Recommendation 3: A summary of GMS minutes is available on the Website Complied
of the Public Company for at least one (1) year.
The resolutions of the General
Explanation: Based on the provisions in Article 34 paragraph Meeting of Shareholders (GMS) were
(2) of the Financial Services Authority Regulation communicated to shareholders through
Num-ber 32/POJK.04/2014 concerning the Plan and the Bank’s website.
Implementation of the General Meeting of Shareholders
of Public Companies, Public Companies are required to
make a summary of GMS minutes in Indonesian and
foreign languages (at least in English), and announced
2 (two) working days after the GMS is held to the public,
one of which is through the Public Company Website.
The availability of a summary of GMS minutes on the
Public Company Website provides an opportunity for
shareholders who are absent to easily and quickly obtain
important information about the GMS implementation.
Therefore, the provision on the minimum period of
availability of a summary of GMS minutes on the Website
is intended to provide sufficient time for shareholders to
obtain such information.
2025 Annual Report 775
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Corporate Governance
Corporate Governance
Aspek; Prinsip; Rekomendasi
No Comply or Explain
Aspects; Principles; Recommendations
A.2. Prinsip 2: Meningkatkan Kualitas Komunikasi Perusahaan Terbuka dengan Pemegang Saham atau Investor.
Principle 2: Improving the quality of communication between Public Companies and Shareholders or Investors.
A.2.1. Rekomendasi 4: Perusahaan Terbuka memiliki suatu kebijakan Terpenuhi (comply)
komunikasi dengan pemegang saham atau investor. Bank saat ini telah menerapkan
Penjelasan: Adanya komunikasi antara Perusahaan Terbuka dengan penyampaian informasi yang
pemegang saham atau investor dimaksudkan agar berimbang kepada seluruh pemegang
para pemegang saham atau investor mendapatkan saham. Perusahaan telah memiliki
pemahaman lebih jelas atas informasi yang telah Standar Prosedur Komunikasi Korporasi
dipublikasikan kepada masyarakat, seperti laporan yang diatur dalam Standar Prosedur
berkala, keterbukaan informasi, kondisi atau prospek Corporate Secretary
bisnis dan kinerja, serta pelaksanaan tata kelola
Perusahaan Terbuka. Disamping itu, pemegang saham
atau investor juga dapat menyampaikan masukan dan
opini kepada manajemen Perusahaan Terbuka.
Kebijakan komunikasi dengan para pemegang saham
atau investor menunjukan komitmen Perusahaan
Terbuka dalam melaksanakan komunikasi dengan
para pemegang saham atau investor. Dalam kebijakan
tersebut dapat mencakup strategi, program, dan
waktu pelaksanaan komunikasi, serta panduan yang
mendukung pemegang saham atau investor untuk
berpartisipasi dalam komunikasi tersebut.
Recommendation 4: Public Company possesses a communication policy with Complied
Shareholders or Investors.
The Bank had implemented
Explanation: The existence of communication between the Public balanced information disclosure to
Company and shareholders or investors is intended all shareholders. The Company had
for the shareholders or investors to get a clearer established Corporate Communication
understanding of the information that has been published Standard Procedures, as governed
to the public, such as periodic reports, the disclosure under the Corporate Secretary Standard
of information, business conditions or prospects and Procedures.
performance, as well as the implementation of public
company governance. In addition, shareholders or
investors can also submit suggestions and opinions to
the management of the Public Company.
The communication policy with shareholders or
investors shows the Public Company’s commitment
to communicating with shareholders or investors.
The policy may include strategies, programs, and
communication execution timing, as well as guidance
that supports shareholders or investors to participate in
such communications.
A.2.2. Rekomendasi 5: Perusahaan Terbuka mengungkapkan kebijakan Terpenuhi (comply)
komunikasi Perusahaan Terbuka dengan pemegang Bank mengungkapkan kebijakan
saham atau investor dalam Situs Web. komunikasi dengan pemegang saham
Penjelasan: Pengungkapan kebijakan komunikasi merupakan bentuk atau investor (nasabah), termasuk
transparansi atas komitmen Perusahaan Terbuka dalam alamat Perusahaan yang dapat
memberikan kesetaraan kepada semua pemegang dihubungi telah diunggah dalam situs
saham atau investor atas pelaksanaan komunikasi. web Perusahaan.
Pengungkapan informasi tersebut juga bertujuan untuk
meningkatkan partisipasi dan peran pemegang saham
atau investor dalam pelaksanaan program komunikasi
Perusahaan Terbuka.
Recommendation 5: The Public Company discloses the communication policy Complied
of the Public Company with Sharehold- ers or Investors
on the Company Website. The Bank disclosed its communication
policy with shareholders and investors
Explanation: Disclosure of communication policy is a form of (customers), including the Company’s
transparency on the commitment of the Public Company contact address, which had been
to providing equality to all shareholders or investors published on the Company’s website.
regarding the implementation of communication. The
disclosure of information also aims to increase the
participation and role of shareholders or inves-tors
in implementing the Public Company communication
program.
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PT Bank Mandiri Taspen
Aspek; Prinsip; Rekomendasi
No Comply or Explain
Aspects; Principles; Recommendations
B. Aspek 2: Fungsi dan Peran Dewan Komisaris
Aspect 2: Board of Commissioners’ Function and Role
B.1. Prinsip 3: Memperkuat Keanggotaan dan Komposisi Dewan Komisaris.
Principle 3: Strengthening membership and composition of the Board of Commissioners
B.1.1. Rekomendasi 6: Penentuan jumlah anggota Dewan Komisaris Terpenuhi (comply)
mempertimbangkan kondisi Perusahaan Terbuka. Jumlah anggota Dewan Komisaris
Penjelasan: Jumlah anggota Dewan Komisaris dapat mempengaruhi sesuai dengan ketentuan dan
efektivitas pelaksanaan tugas dari Dewan Komisaris. mempertimbangkan kebutuhan, kondisi
Penentuan jumlah anggota Dewan Komisaris dan kemampuan Perseroan.
Perusahaan Terbuka wajib mengacu kepada ketentuan
peraturan perundang-undangan yang berlaku,
yang paling kurang terdiri dari 2 orang berdasarkan
ketentuan Peraturan Otoritas Jasa Keuangan Nomor
33/POJK.04/2014 tentang Direksi dan Dewan
Komisaris Emiten atau Perusahaan Publik. Selain itu,
perlu juga mempertimbangkan kondisi Perusahaan
Terbuka yang antara lain yang meliputi karakteristik,
kapasitas, dan ukuran, serta pencapaian tujuan dan
pemenuhan kebutuhan bisnis yang berbeda diantara
Perusahaan Terbuka. Namun demikian, jumlah anggota
Dewan Komisaris yang terlalu besar berpotensi dapat
mengganggu efektivitas pelaksanaan fungsi Dewan
Komisaris.
Recommendation 6: Determination of the number of members of the Board Complied
of Commissioners by considering the Public Company’s
condition. The number of members of the Board
Explanation: The number of members of the Board of Commissioners of Commissioners was in accordance
may affect the effectiveness of the Board of with regulatory requirements, taking
Commissioners’ duties. The number of the Board into account the needs, conditions, and
of Commissioners members in a Public Company capacity of the Company.
must be determined by referring to the provisions
of the applicable laws and regulations. The Board of
Commissioners members consist of at least two people
based on the requirements of the Financial Ser-vices
Authority (FSA) Regulation Number 33/POJK.04/2014
concerning the Board of Directors and Board of
Commissioners of Issuers or Public Companies. In
addition, it is also necessary to consider the condition of
the Public Company. It includes characteristics, capacity,
and size, as well as achieving goals and fulfilling different
business needs among Public Companies. However, if
the number of the Board of Commissioners members
is too large, it could interfere with the effectiveness of
the implementation of the functions of the Board of
Commissioners.
B.1.2. Rekomendasi 7: Penentuan komposisi anggota Dewan Komisaris Terpenuhi (comply)
memperhatikan keberagaman keahlian, pengetahuan, Persyaratan-persyaratan untuk
dan pengalaman yang dibutuhkan. mengusulkan Calon Dewan Komisaris
Penjelasan: Komposisi Dewan Komisaris merupakan kombinasi telah dilakukan dengan memperhatikan
karakteristik baik dari segi organ Dewan Komisaris kebutuhan dan kompleksitas usaha
maupun anggota Dewan Komisaris secara individu, Bank yaitu dengan memperhatikan
sesuai dengan kebutuhan Perusahaan Terbuka. unsur keberagaman keahlian, latar
Karakteristik tersebut dapat tercermin dalam penentuan belakang pendidikan, dan pengalaman
keahlian, pengetahuan, dan pengalaman yang serta tidak membedakan gender.
dibutuhkan dalam pelaksanaan tugas pengawasan dan
pemberian nasihat oleh Dewan Komisaris Perusahaan
Terbuka. Komposisi yang telah memperhatikan
kebutuhan Perusahaan Terbuka merupakan suatu hal
yang positif, khususnya terkait pengambilan keputusan
dalam rangka pelaksanaan fungsi pengawasan yang
dilakukan dengan mempertimbangkan berbagai aspek
yang lebih luas.
2025 Annual Report 777
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Corporate Governance
Corporate Governance
Aspek; Prinsip; Rekomendasi
No Comply or Explain
Aspects; Principles; Recommendations
Recommendation 7: Determination of the composition of members of the Complied
Board of Commissioners considering the diversity of
expertise, knowledge, and experience required. The requirements for proposing
candidates for the Board of
Explanation: The composition of the Board of Commissioners is Commissioners were established
a combination of characteristics both in terms of the by taking into account the Bank’s
organs of the Board of Commissioners and members business needs and complexity,
of the Board of Commissioners individually, follow-ing including consideration of diversity in
the needs of the Public Company. These characteristics expertise, educational background,
can be reflected in the determination of the expertise, and experience, without gender
knowledge, and experience needed in implementing discrimination.
supervisory duties and providing advice by the Board of
Commissioners of a Public Company. The composition
that considers the needs of the Public Company is a
positive matter, primarily related to decision-making in
the context of implementing the supervisory function
carried out by considering various broader aspects.
Prinsip 4: Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris.
B.2.
Principle 4: Improving the Implementation Quality of Duties and Responsibilities of the Board of Commissioners
B.2.1. Rekomendasi 8: Dewan Komisaris mempunyai kebijakan penilaian Terpenuhi (comply)
sendiri (self assessment) untuk menilai kinerja Dewan Sebagai media penilaian kinerja Dewan
Komisaris. Komisaris, dilakukan self assessment
Penjelasan: Kebijakan penilaian sendiri (self assessment) Dewan atas kinerja fungsi pengawasan Dewan
Komisaris merupakan suatu pedoman yang digunakan Komisaris dan Komite di bawah Dewan
sebagai bentuk akuntabilitas atas penilaian kinerja Komisaris yang disampaikan dalam
Dewan Komisaris secara kolegial. Self assessment suatu laporan Dewan Komisaris yang
atau penilaian sendiri dimaksud dilakukan oleh dibuat setiap semester untuk dilaporkan
masing-masing anggota untuk menilai pelaksanaan kepada Otoritas Jasa keuangan.
kinerja Dewan Komisaris secara kolegial, dan bukan Penilaian kinerja Dewan Komisaris
menilai kinerja individual masing-masing anggota tahunan dilaksanakan setiap tahun
Dewan Komisaris. Dengan adanya self assessment ini sekali dalam forum RUPS untuk
diharapkan masing-masing anggota Dewan Komisaris melaporkan fungsi pengawasan yang
dapat berkontribusi untuk memperbaiki kinerja Dewan telah dilakukan. Pengukuran kinerja
Komisaris secara berkesinambungan. komisaris merupakan hasil kerja
Dalam kebijakan tersebut dapat mencakup kegiatan kolegial dari seluruh Dewan Komisaris
penilaian yang dilakukan beserta maksud dan tujuannya, yang tercermin dalam satu kesatuan
waktu pelaksanaannya secara berkala, dan tolok ukur pada realisasi Rencana Kerja dan
atau kriteria penilaian yang digunakan sesuai dengan Anggaran Perusahaan (RKAP) secara
dengan rekomendasi yang diberikan oleh fungsi tahunan.
nominasi dan remunerasi Perusahaan Terbuka, dimana Khusus dalam pelaksanaan GCG,
adanya fungsi tersebut telah diwajibkan dalam Peraturan penilaian kinerja Dewan Komisaris
Otoritas Jasa Keuangan Nomor 34/POJK.04/2014 dilakukan melalui mekanisme Self
tentang Komite Nominasi dan Remunerasi Emiten atau assessment GCG sesuai ketentuan OJK
Perusahaan Publik. dan Third Party Assessment dengan
menggunakan hasil penilaian CGPI
778 Laporan Tahunan 2025
Page 779
PT Bank Mandiri Taspen
Aspek; Prinsip; Rekomendasi
No Comply or Explain
Aspects; Principles; Recommendations
Recommendation 8: The Board of Commissioners has in place a Self- Complied
Assessment policy that assesses the perfor-mance of As a means of evaluating the
the Board of Commissioners. performance of the Board of
Commissioners, a self-assessment of
Explanation: The Board of Commissioners’ self-assessment policy the supervisory function of the Board
is a guideline used as a form of accountability for of Commissioners and its supporting
collegial assessment of the Board of Commissioners’ committees was conducted and
performance. Self- assessment is intended to be carried reported in a Board of Commissioners’
out by each member to assess the implementation of report prepared semi-annually for
the Board of Commissioners’ performance in a collegial submission to the Otoritas Jasa
manner. Self-assessment is not used to evaluate the Keuangan.
individual performance of each mem-ber of the Board
of Commissioners. With this self-assessment, each The annual performance evaluation of
member of the Board of Commis-sioners is expected to the Board of Commissioners was carried
improve the performance of the Board of Commissioners out once a year through the General
on an ongoing basis. Meeting of Shareholders (GMS) to report
The policy can include assessment activities carried out on the supervisory activities performed.
along with their purposes and objectives, the periodic The performance measurement of the
implementation time, and the benchmarks or assessment Board of Commissioners represented
criteria used following the recom-mendations given by the collective performance of the entire
the nomination and remuneration function of a Public Board, reflected in the achievement of
Company. The existence of this function has been the annual Corporate Work Plan and
required in the Financial Services Authority Regulation Budget (RKAP).
Number 34/POJK.04/2014 concerning the Nomination
and Remuneration Committee of Issuers or Public Specifically in relation to Good Corporate
Companies. Governance (GCG) implementation, the
performance assessment of the Board
of Commissioners was conducted
through a GCG self-assessment
mechanism in accordance with Otoritas
Jasa Keuangan regulations, as well
as through third-party assessments
based on the Corporate Governance
Perception Index (CGPI) results.
B.2.2. Rekomendasi 9: Kebijakan penilaian sendiri (self assessment) untuk Terpenuhi (comply)
menilai kinerja Dewan Komisaris, diungkapkan melalui Dalam melaksanakan penilaian atas
Laporan Tahunan Perusahaan Terbuka. kinerja Dewan Komisaris media
Penjelasan: Pengungkapan kebijakan self assessment atas penilaian kinerja Dewan Komisaris,
kinerja Dewan Komisaris dilakukan tidak hanya dilakukan self assessment atas kinerja
untuk memenuhi aspek transparansi sebagai bentuk fungsi pengawasan Dewan Komisaris
pertanggungjawaban atas pelaksanaan tugasnya, dan Komite di bawah Dewan komisaris
namun juga untuk memberikan keyakinan khususnya yang disampaikan dalam suatu laporan
kepada para pemegang saham atau investor atas upaya- Dewan Komisaris yang dibuat setiap
upaya yang perlu dilakukan dalam meningkatkan kinerja semester untuk dilaporkan kepada
Dewan Komisaris. Dengan adanya pengungkapan Otoritas Jasa keuangan.
tersebut pemegang saham atau investor mengetahui
mekanisme check and balance terhadap kinerja Dewan
Komisaris.
Recommendation 9: Self-Assessment policies assessing the performance of Complied
the Board of Commissioners are to be disclosed through In conducting the performance
the Annual Report of the Public Company. evaluation of the Board of
Commissioners, a self-assessment of
Explanation: The disclosure of the self-assessment policy on the the supervisory function of the Board
performance of the Board of Commissioners is carried of Commissioners and its supporting
out not solely to fulfill the transparency aspect as a committees was carried out as the
form of accountability for implementing the board’s evaluation mechanism. The results
duties. In addition, it also provides assurance, especially were documented in a Board of
to shareholders or investors, as at-tempts need to Commissioners’ report prepared on a
be made to improve the performance of the Board of semi-annual basis and submitted to
Commissioners. With this disclo-sure, shareholders or the Otoritas Jasa Keuangan.
investors know the check and balance mechanism for
the performance of the Board of Commissioners.
2025 Annual Report 779
Page 780
Corporate Governance
Corporate Governance
Aspek; Prinsip; Rekomendasi
No Comply or Explain
Aspects; Principles; Recommendations
B.2.3. Rekomendasi 10: Dewan Komisaris mempunyai kebijakan terkait Terpenuhi (comply)
pengunduran diri anggota Dewan Komisaris apabila Bank telah memiliki kebijakan terkait
terlibat dalam kejahatan keuangan. pengunduran diri anggota Dewan
Penjelasan: Kebijakan pengunduran diri anggota Dewan Komisaris Komisaris apabila terlibat dalam
yang terlibat dalam kejahatan keuangan merupakan kejahatan keuangan sebagaimana
kebijakan yang dapat meningkatkan kepercayaan para tertuang dalam Anggaran Dasar Bank
pemangku kepentingan terhadap Perusahaan Terbuka, yaitu bahwa masa jabatan Dewan
sehingga integritas perusahaan akan tetap terjaga. Komisaris berakhir salah satunya karena
Kebijakan ini diperlukan untuk membantu kelancaran melanggar peraturan perundangan dan
proses hukum dan agar proses hukum tersebut tidak apabila mengundurkan diri.
mengganggu jalannya kegiatan usaha. Selain itu, dari
sisi moralitas, kebijakan ini membangun budaya beretika
di lingkungan Perusahaan Terbuka. Kebijakan tersebut
dapat tercakup dalam Pedoman ataupun Kode Etik yang
berlaku bagi Dewan Komisaris.
Selanjutnya, yang dimaksud dengan terlibat dalam
kejahatan keuangan merupakan adanya status
terpidana terhadap anggota Dewan Komisaris dari
pihak yang berwenang. Kejahatan keuangan dimaksud
seperti manipulasi dan berbagai bentuk penggelapan
dalam kegiatan jasa keuangan serta Tindakan Pidana
Pencucian Uang sebagaimana dimaksud dalam Undang-
Undang Nomor 8 Tahun 2010 tentang Pencegahan dan
Pemberantasan Tindak Pidana Pencucian Uang.
Recommendation 10: The Board of Commissioners has a policy regarding the Complied
resignation of members of the Board of Commissioners The Bank had established a policy
if involved in financial crimes. regarding the resignation of members
of the Board of Commissioners in the
Explanation: The policy regarding the resignation of members of the event of involvement in financial crimes,
Board of Commissioners involved in financial crimes is as stipulated in the Bank’s Articles of
a policy that can increase the trust of stakeholders in Association. Such provisions stated
the Public Company, which will maintain the integrity that the term of office of the Board of
of the Company. This policy is needed to help the legal Commissioners could be terminated,
process run smoothly so that the le-gal process does among others, due to violations of laws
not interfere with the course of business activities. In and regulations or upon resignation.
addition, in terms of morality, this policy builds an ethical
culture within the Public Company. The policy may be
included in the Guidelines or Code of Ethics applicable to
the Board of Commissioners.
Furthermore, the status of a convict is given by the
competent authority to a member of the Board of
Commissioners who is involved in financial crimes.
Financial crimes refer to manipulation and various forms
of embezzlement in financial services activities and
Money Laundering Crimes as referred to in Law Number
8 of 2010 concerning the Prevention and Eradication of
Money Laundering Crimes.
B.2.4. Rekomendasi 11: Dewan Komisaris atau Komite yang menjalankan fungsi Terpenuhi (comply)
Nominasi dan Remunerasi menyusun kebijakan suksesi Mengacu pada Charter Komite
dalam proses Nominasi anggota Direksi. Remunerasi dan Nominasi Bank yang
Penjelasan: Berdasarkan ketentuan Peraturan Otoritas Jasa dilaksanakan sebagai berikut:
Keuangan Nomor 34/POJK.04/2014 tentang Komite 1. Komite Remunerasi dan Nominasi
Nominasi dan Remunerasi Emiten atau Perusahaan mengidentifikasi calon yang
Publik, komite yang menjalankan fungsi nominasi memenuhi kriteria;
mempunyai tugas untuk menyusun kebijakan dan kriteria 2. Dewan Komisaris atas dasar
yang dibutuhkan dalam proses Nominasi calon anggota saran dari Komite Remunerasi dan
Direksi. Salah satu kebijakan yang dapat mendukung Nominasi menyampaikan usulan
proses Nominasi sebagaimana dimaksud adalah calon kepada Pemegang Saham;
kebijakan suksesi anggota Direksi. Kebijakan mengenai 3. Dalam RUPS dilakukan
suksesi bertujuan untuk menjaga kesinambungan proses Pengangkatan dan penetapan
regenerasi atau kaderisasi kepemimpinan di perusahaan suksesi Direksi; dan
dalam rangka mempertahankan keberlanjutan bisnis 4. Calon yang telah disetujui diajukan
dan tujuan jangka panjang perusahaan. ke OJK untuk fit and proper test
dan memberikan persetujuan
calon pengurus Bank.
780 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Aspek; Prinsip; Rekomendasi
No Comply or Explain
Aspects; Principles; Recommendations
Recommendation 11: The Board of Commissioners or the Committee that Complied
performs the Nomination and Remuneration function Referring to the Charter of the Bank’s
composed a Nomination succession policy for members Remuneration and Nomination
of the Board of Directors. Committee, the process was
implemented as follows:
Explanation: Based on the provisions of the Financial Services 1. The Remuneration and Nomination
Authority Regulation Number 34/ POJK.04/2014 con- Committee identified candidates
cerning the Nomination and Remuneration Committee who met the required criteria.
of Issuers or Public Companies, the committee that 2. The Board of Commissioners,
carries out the nomination function has the task of based on recommendations from
formulating the policies and criteria needed in the the Remuneration and Nomination
nomination process for prospective members of the Committee, proposed candidates
Board of Directors. One of the policies that can support to the Shareholders.
the Nomination process, as referred to, is the succession 3. The appointment and succession
policy of members of the Board of Di-rectors. The policy of the Board of Directors were
on succession aims to maintain the continuity of the determined at the General Meeting
process of regeneration or re-generation of leadership in of Shareholders (GMS).
the Company to maintain business sustainability and the 4. Approved candidates were
Company’s long-term goals. submitted to the Otoritas Jasa
Keuangan for the Fit and Proper
Test and final approval for
appointment as members of the
Bank’s management.
C. Aspek 3: Fungsi dan Peran Direksi
Aspect 3: Functions and Roles of the Board of Directors
C.1. Prinsip 5: Memperkuat Keanggotaan dan Komposisi Direksi.
Principle 5: Strengthening the Membership and Composition of the Board of Directors.
C.1.1. Rekomendasi 12: Penentuan jumlah anggota Direksi mempertimbangkan Terpenuhi (comply)
kondisi Perusahaan Terbuka serta efektivitas dalam Jumlah anggota Direksi sesuai dengan
pengambilan keputusan. ketentuan dan mempertimbangkan
Penjelasan: Sebagai organ perusahaan yang berwenang dalam kebutuhan, kondisi dan kemampuan
pengurusan perusahaan, penentuan jumlah Direksi Perseroan.
sangat mempengaruhi jalannya kinerja Perusahaan
Terbuka. Dengan demikian, penentuan jumlah
anggota Direksi harus dilakukan melalui pertimbangan
yang matang dan wajib mengacu pada ketentuan
Peraturan Perundang-undangan yang berlaku, dimana
berdasarkan Peraturan Otoritas Jasa Keuangan Nomor
33/POJK.04/2014 tentang Direksi dan Dewan Komisaris
Emiten atau Perusahaan Publik paling sedikit terdiri
dari 2 (dua) orang. Disamping itu, dalam penentuan
jumlah Direksi harus didasarkan pada kebutuhan untuk
mencapai maksud dan tujuan Perusahaan Terbuka dan
disesuaikan dengan kondisi Perusahaan Terbuka yang
meliputi karakteristik, kapasitas, dan ukuran Perusahaan
Terbuka serta bagaimana tercapainya efektivitas
pengambilan keputusan Direksi.
Recommendation 12: Determination of the number of members of the Board Complied
of Directors considers the Public Company’s condition The number of members of the Board
and effectiveness in decision making. of Directors was in accordance with
regulatory requirements, taking into
Explanation: As an authorized corporate organ that deals with account the needs, conditions, and
the management of the Company, the determination capacity of the Company.
of the number of Directors dramatically affects
the performance of the Public Company. Thus, the
number of members of the Board of Directors must be
determined through careful consideration and refer to
the applicable laws and regulations. It must be based on
the Financial Services Authority Regulation Number 33
/ POJK.04 / 2014 concerning the Board of Directors and
Board of Commissioners of Issuers or Public Companies
consisting of at least 2 (two) people. In addition, the
number of Directors must be determined based on the
need to achieve the goals and objectives of the Public
Company and adjusted to the conditions of the Public
Company. This condition includes the characteristics,
capacity, and size of the Public Company and how to
achieve the effectiveness of the Board of Directors’
decision making.
2025 Annual Report 781
Page 782
Corporate Governance
Corporate Governance
Aspek; Prinsip; Rekomendasi
No Comply or Explain
Aspects; Principles; Recommendations
C.1.2. Rekomendasi 13: Penentuan komposisi anggota Direksi memperhatikan, Terpenuhi (comply)
keberagaman keahlian, pengetahuan, dan pengalaman Penetapan komposisi Direksi Bank
yang dibutuhkan. telah dilakukan dengan memperhatikan
Penjelasan: Seperti halnya Dewan Komisaris, keberagaman kebutuhan dan kompleksitas usaha
komposisi anggota Direksi merupakan kombinasi Bank yaitu dengan memperhatikan
karakteristik yang diinginkan baik dari segi organ unsur keberagaman keahlian, latar
Direksi maupun anggota Direksi secara individu, sesuai belakang pendidikan, dan pengalaman
dengan kebutuhan Perusahaan Terbuka. Kombinasi serta tidak membedakan gender.
tersebut ditentukan dengan cara memperhatikan Keberagaman komposisi Direksi
keahlian, pengetahuan dan pengalaman yang sesuai diharapkan dapat memberikan
pada pembagian tugas dan fungsi jabatan Direksi dalam alternatif penyelesaian terhadap suatu
mencapai tujuan Perusahaan Terbuka. Dengan demikian, masalah yang semakin kompleks yang
pertimbangan kombinasi karakteristik dimaksud akan dihadapi bank, sehingga keputusan
berdampak dalam ketepatan proses pencalonan dan yang dihasilkan menjadi keputusan
penunjukan individual anggota Direksi ataupun Direksi terbaik.
secara kolegial.
Recommendation 13: Determination of the composition of members of the Complied
Board of Directors considers the diversity of expertise, The composition of the Board of
knowledge, and experience needed. Directors was determined by taking into
account the Bank’s business needs and
Explanation: Seperti halnya Dewan Komisaris, Similar to the Board complexity, including considerations
of Commissioners, the diversity of the composition of of diversity in expertise, educational
members of the Board of Directors is a combination of background, and experience, without
desired characteristics. This combination is in terms of gender discrimination.
the organs of the Board of Directors and the individual Such diversity in the composition of
members of the Board of Directors, following the needs the Board of Directors was expected
of the Public Company. It is determined by considering to provide alternative solutions to
the appropriate expertise, knowledge, and experience increasingly complex issues faced
in the division of duties and functions of the Board by the Bank, thereby enabling more
of Directors in achieving the objectives of the Public optimal decision-making outcomes.
Company. Thus, consideration of the characteristic
combination will impact the accuracy of the nomination
process and the individual appointment of members of
the Board of Directors or collegial Board of Directors.
C.1.3. Rekomendasi 14: Anggota Direksi yang membawahi bidang akuntansi Terpenuhi (comply)
atau keuangan memiliki keahlian dan/atau pengetahuan Anggota Direksi yang membawahi
di bidang akuntansi. bidang akuntansi berlatar belakang
Penjelasan: Laporan Keuangan merupakan laporan pendidikan Manajemen bisnis dan
pertanggungjawaban manajemen atas pengelolaan berpengalaman dalam mengelola
sumber daya yang dimiliki oleh Perusahaan Terbuka, Cabang sehingga memiliki keahlian dan/
yang wajib disusun dan disajikan sesuai dengan Standar atau pengetahuan di bidang akuntansi
Akuntansi Keuangan yang berlaku umum di Indonesia
dan juga peraturan OJK terkait, antara lain peraturan
perundang-undangan di sektor Pasar Modal yang
mengatur mengenai penyajian dan pengungkapan
Laporan Keuangan Perusahaan Terbuka. Berdasarkan
peraturan perundang-undangan di sektor Pasar Modal
yang mengatur mengenai tanggung jawab Direksi atas
Laporan Keuangan, Direksi secara tanggung renteng
bertanggung jawab atas Laporan Keuangan, yang
ditandatangani Direktur Utama dan anggota Direksi
yang membawahi bidang akuntansi atau keuangan.
Dengan demikian, pengungkapan dan penyusunan
informasi keuangan yang disajikan dalam laporan
keuangan akan sangat tergantung pada keahlian, dan/
atau pengetahuan Direksi, khususnya anggota Direksi
yang membawahi bidang akuntansi atau keuangan.
Adanya kualifikasi keahlian dan/atau pengetahuan di
bidang akuntansi yang setidaknya dimiliki anggota
Direksi dimaksud dapat memberikan keyakinan atas
penyusunan Laporan Keuangan, sehingga Laporan
Keuangan tersebut dapat diandalkan oleh para
pemangku kepentingan (stakeholders) sebagai dasar
pengambilan keputusan ekonomi terkait Perusahaan
Terbuka dimaksud. Keahlian dan/atau pengetahuan
tersebut dapat dibuktikan dengan latar belakang
pendidikan, sertifikasi pelatihan, dan/atau pengalaman
kerja terkait.
782 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Aspek; Prinsip; Rekomendasi
No Comply or Explain
Aspects; Principles; Recommendations
Recommendation 14: Members of the Board of Directors in charge of Complied
Accounting or Finance have the required expertise and/ The member of the Board of Directors
or knowledge in accounting. responsible for the accounting function
Explanation: Financial Statements are management’s accountability had an educational background in
reports from managing resources owned by a Public business management and extensive
Company. They must be prepared and presented experience in managing branch
following generally accepted Financial Accounting operations, thereby possessing the
Standards in Indonesia and related FSA regulations, requisite expertise and/or knowledge in
including laws and regulations in the Capital Market the field of accounting.
sector that regulate the presentation and disclosure of
Public Company Financial Statements. Based on the
laws and regulations in the Capital Market sector that
regulate the responsibility of the Board of Directors for
the Financial Statements, the Board of Directors is jointly
responsible for the Financial Statements. The President
Director and members of the Board of Directors in charge
of accounting or finance sign the Financial Statements.
Thus, the disclosure and preparation of financial information presented in
the financial statements will largely depend on the
expertise and/or knowledge of the Board of Directors,
especially members of the Board of Directors in charge
of accounting or finance. The existence of expertise and/
or knowledge qualifications in the accounting field that
at least the members of the Board of Directors have can
ensure the process of making the Financial Statements.
Thus, the Financial Statements can be a reliable basis
for stakeholders in making economic decisions related to
the Public Company. Such expertise and/or knowledge
can be proven by educational background, training
certification, and/ or related work experience..
Prinsip 6: Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi.
C.2.
Principle 6: Improving the Quality of the Board of Directors’ Duties and Responsibilities.
C.2.1. Rekomendasi 15: Direksi mempunyai kebijakan penilaian sendiri (self Terpenuhi (comply)
assessment) untuk menilai kinerja Direksi. penilaian sendiri (self-assessment)
Penjelasan: Seperti halnya pada Dewan Komisaris, kebijakan Direksi secara individu, dinilai setiap
penilaian sendiri (self assessment) Direksi merupakan tahun untuk melihat kinerja masing-
suatu pedoman yang digunakan sebagai bentuk masing anggota direksi dalam
akuntabilitas atas penilaian kinerja Direksi secara pelaksanaan tugas dan tanggung
jawabnya. Penilaian tersebut
kolegial. Self assessment atau penilaian sendiri dimaksud
dilaksanakan berdasarkan target yang
dilakukan oleh masing-masing anggota Direksi untuk ditetapkan dalam Key Performance
menilai pelaksanaan kinerja Direksi secara kolegial, Indicator (KPI) yang telah disepakati
dan bukan menilai kinerja individual masing-masing bersama dari awal tahun sesuai
anggota Direksi. Dengan adanya self assessment ini pembidangannya masing-masing.
diharapkan masing-masing anggota Direksi dapat
berkontribusi untuk memperbaiki kinerja Direksi secara
berkesinambungan.
Dalam kebijakan tesebut dapat mencakup kegiatan
penilaian yang dilakukan beserta maksud dan
tujuannya, waktu pelaksanaannya secara berkala,
dan tolak ukur atau kriteria penilaian yang digunakan
sesuai dengan dengan rekomendasi yang diberikan
oleh fungsi nominasi dan remunerasi Perusahaan
Terbuka, dimana pembentukan fungsi tersebut telah
diwajibkan dalam Peraturan Otoritas Jasa Keuangan
Nomor 34/POJK.04/2014 tentang Komite Nominasi dan
Remunerasi Emiten atau Perusahaan Publik.
2025 Annual Report 783
Page 784
Corporate Governance
Corporate Governance
Aspek; Prinsip; Rekomendasi
No Comply or Explain
Aspects; Principles; Recommendations
Recommendation 15: The Board of Directors has in place a Self-Assessment Complied
policy used to assess the performance of the Board of Individual self-assessments of the
Directors. Board of Directors were conducted
Explanation: Similar to the Board of Commissioners, the Board of annually to evaluate the performance of
Directors self-assessment policy is a guideline used as each Director in carrying out their duties
and responsibilities. The assessment
a form of accountability for collegial assessment of the
was based on targets set in the Key
Board of Directors’ performance. Self-assessment is Performance Indicators (KPIs), which
intended to be carried out by each member of the Board had been mutually agreed upon at the
of Directors. The aim is to assess the implementation beginning of the year in accordance with
of the Board of Directors’ performance in a collegial their respective areas of responsibility.
manner. Self-Assessment is not used to evaluate the
individual performance of each member of the Board
of Directors. With this self-assessment, each member
of the Board of Directors is expected to improve the
performance of the Board of Directors on an ongoing
basis.
The policy may include assessment activities carried
out along with their purposes and objectives, the
periodic implementation time, and the benchmarks or
assessment criteria used following the recommendations
given by the nomination and remuneration function of a
Public Company. The establishment of these functions
has been required in the Financial Services Authority
Regulation Number 34/POJK.04/2014 concerning the
Nomination and Remuneration Committee of Issuers or
Public Companies.
C.2.2. Rekomendasi 16: Kebijakan penilaian sendiri (self assessment) untuk Terpenuhi (comply)
menilai kinerja Direksi diungkapkan melalui laporan Penilaian kinerja Direksi akan tercermin
tahunan Perusahaan Terbuka. dalam satu kesatuan pada realisasi
Penjelasan: Pengungkapan kebijakan self assessment atas kinerja rencana kerja dan Anggaran Perusahaan
Direksi dilakukan tidak hanya untuk memenuhi aspek (RKAP) secara tahunan, penilaian
transparansi sebagai bentuk pertanggungjawaban atas berdasarkan parameter kinerja kolegial
pelaksanaan tugasnya, namun juga untuk memberikan dan kinerja individual/sektoral dengan
informasi penting atas upaya-upaya perbaikan dalam mempertimbangkan faktor kuantitatif
pengelolaan Perusahaan Terbuka. Informasi tersebut dan kualitatif. Penilaian Direksi akan
sangat bermanfaat untuk memberikan keyakinan mencakup Tingkat kesehatan bank
kepada pemegang saham atau investor bahwa terdapat yang mencakup aspek profil risiko,
kepastian pengelolaan perusahaan terus dilakukan ke Good Corporate Governance (GCG)
arah yang lebih baik. Dengan adanya pengungkapan rentabilitas dan permodalan Bank.
tersebut pemegang saham atau investor mengetahui Penilaian kinerja Direksi dilakukan
mekanisme check and balance terhadap kinerja Direksi. oleh Dewan Komisaris dan Pemegang
saham, khususnya bank Bank Mandiri
secara berkala melakukan penilaian
atas kinerja Direksi serta pengawasan
yang dilakukan oleh Dewan Komisaris
dalam ajang Board forum yang rutin
diselenggarakan setiap 3 (tiga) bulan
sekali.
Recommendation 16: Self-Assessment policies in order to assess the Complied
performance of the Board of Directors are disclosed The performance assessment of the
through the Annual Report of the Public Company. Board of Directors was reflected in
Explanation: The disclosure of the self-assessment policy regarding the overall achievement of the annual
the Board of Directors’ performance is carried out not Corporate Work Plan and Budget
solely to fulfill the transparency aspect as a form of (RKAP), based on both collective and
accountability for implementing the Board of Directors’ individual/functional performance
duties. In addition, it also provides essential information parameters, taking into account
regarding the attempts to improve the management of quantitative and qualitative factors.
the Public Company. This information is beneficial to give The evaluation encompassed the
assurance to shareholders or investors regarding the Bank’s soundness level, including
existence of certainty that the Company management aspects of risk profile, Good Corporate
continues to be carried out in a better direction. With Governance (GCG), profitability, and
this disclosure, shareholders or investors know the capital adequacy.
check and balance mechanism for the performance of The performance of the Board of
the Board of Directors. Directors was assessed by the Board
of Commissioners and shareholders.
In particular, Bank Mandiri periodically
evaluated the performance of the Board
of Directors as well as the supervisory
function of the Board of Commissioners
through Board Forum meetings held on
a quarterly basis.
784 Laporan Tahunan 2025
Page 785
PT Bank Mandiri Taspen
Aspek; Prinsip; Rekomendasi
No Comply or Explain
Aspects; Principles; Recommendations
C.2.3. Rekomendasi 17: Direksi mempunyai kebijakan terkait pengunduran Terpenuhi (comply)
diri anggota Direksi apabila terlibat dalam kejahatan Bank memiliki kebijakan terkait
keuangan. pengunduran diri anggota Direksi
Penjelasan: Kebijakan pengunduran diri anggota Direksi yang apabila terlibat dalam kejahatan
terlibat dalam kejahatan keuangan merupakan kebijakan keuangan sebagaimana tertuang dalam
yang dapat meningkatkan kepercayaan para pemangku Anggaran Dasar Perseroan.
kepentingan terhadap Perusahaan Terbuka, sehingga
integritas perusahaan akan tetap terjaga. Kebijakan ini
diperlukan untuk membantu kelancaran proses hukum
dan agar proses hukum tersebut tidak mengganggu
jalannya kegiatan usaha. Selain itu, dari sisi moralitas,
kebijakan ini akan membangun budaya beretika di
lingkungan Perusahaan Terbuka. Kebijakan tersebut
dapat tercakup dalam Pedoman ataupun Kode Etik yang
berlaku bagi Direksi.
Selanjutnya, yang dimaksud dengan terlibat dalam
kejahatan keuangan merupakan adanya status terpidana
terhadap anggota Direksi dari pihak yang berwenang.
Kejahatan keuangan dimaksud seperti manipulasi dan
berbagai bentuk penggelapan dalam kegiatan jasa
keuangan serta Tindakan Pidana Pencucian Uang
sebagaimana dimaksud dalam Undang Undang Nomor
8 Tahun 2010 tentang Pencegahan dan Pemberantasan
Tindak Pidana Pencucian Uang.
Recommendation 17: The Board of Directors has a policy related to the Complied
resignation of members of the Board of Directors when The Bank had a policy regarding the
involved in financial crimes. resignation of a member of the Board of
Directors if involved in a financial crime
Explanation: The policy of resignation for members of the Board of as stated in the Articles of Association
Directors involved in financial crimes is a policy that can of the Company.
increase the stakeholders’ trust in the Public Company,
which in return will maintain the Company’s integrity.
This policy is needed to help the legal process runs
smoothly and so that the legal process does not interfere
with the course of business activities. In addition, in
terms of morality, this policy will build an ethical culture
within the Public Company. The policy may be covered
by the Guidelines or Code of Ethics applicable to the
Board of Directors.
Furthermore, the status of a convict is given by the
competent authority to a member of the Board of
Commissioners who is involved in financial crimes.
Financial crimes refer to manipulation and various forms
of embezzlement in financial services activities and
Money Laundering Crimes as referred to in Law Number
8 of 2010 concerning the Prevention and Eradication of
Money Laundering Crimes.
D. Aspek 4: Partisipasi Pemangku Kepentingan
Aspect 4: Stakeholder Participation
D.1. Prinsip 7: Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan.
Principle 7: Upgrading corporate governance aspects through stakeholder participation.
D.1.1. Rekomendasi 18: Perusahaan Terbuka memiliki kebijakan untuk mencegah Terpenuhi (comply)
terjadinya insider trading. Bank telah memiliki Kebijakan untuk
Penjelasan: Seseorang yang mempunyai informasi orang dalam mencegah terjadinya insider trading.
dilarang melakukan suatu transaksi Efek dengan Jajaran Bank yang memiliki informasi
menggunakan informasi orang dalam sebagaimana rahasia tidak diperkenankan
dimaksud dalam Undang-Undang mengenai Pasar menggunakan informasi tersebut
Modal. Perusahaan Terbuka dapat meminimalisir untuk mengambil keuntungan bagi
terjadinya insider trading tersebut melalui kebijakan dirinya sendiri, keluarganya atau pihak
pencegahan, misalnya dengan memisahkan secara ketiga lainnya
tegas data dan/atau informasi yang bersifat rahasia
dengan yang bersifat publik, serta membagi tugas dan
tanggung jawab atas pengelolaan informasi dimaksud
secara proporsional dan efisien.
2025 Annual Report 785
Page 786
Corporate Governance
Corporate Governance
Aspek; Prinsip; Rekomendasi
No Comply or Explain
Aspects; Principles; Recommendations
Recommendation 18: The Public Company has in place policies to prevent Complied
Insider Trading. The Bank had a policy to prevent
Explanation: A person with insider information is prohibited from insider trading.
conducting a Securities transaction using insider Bank officials who had confidential
information as referred to in the Law on Capital information were not allowed to use
Market. Public Companies can minimize the occurrence the information to take advantage of
of insider trading through prevention policies, for themselves, their families or other third
example, by strictly separating confidential data and/or parties.
information from public ones and dividing the duties and
responsibilities for the management of such information
proportionally and efficiently.
D.1.2. Rekomendasi 19: Perusahaan Terbuka memiliki kebijakan anti korupsi dan Terpenuhi (comply)
anti fraud. Perseroan memiliki kebijakan anti
Penjelasan: Kebijakan anti korupsi bermanfaat untuk memastikan fraud dan Standar Pedoman Strategi
agar kegiatan usaha Perusahaan Terbuka dilakukan Anti Fraud (SPSAF). Setiap pegawai
secara legal, prudent, dan sesuai dengan prinsip- dapat menyampaikan informasi adanya
prinsip tata kelola yang baik. Kebijakan tersebut dapat dugaan terjadinya fraud dengan
merupakan bagian dalam kode etik, ataupun dalam mempergunakan media yang telah
bentuk tersendiri. Dalam kebijakan tersebut dapat disediakan, baik telpon, sms, fax,
meliputi antara lain mengenai program dan prosedur email maupun yang lainnya. Untuk
yang dilakukan dalam mengatasi praktik korupsi, balas peningkatan pelayanan pengaduan
jasa (kickbacks), fraud, suap dan/atau gratifikasi dalam dan upaya menjaga kerahasiaan,
Perusahaan Terbuka. Lingkup dari kebijakan tersebut sarana pelaporan yaitu Letter to
harus menggambarkan pencegahan Perusahaan CEO (LTC) melalui e-mail ltc@rsm.id.
Terbuka terhadap segala praktik korupsi baik memberi Semua laporan dugaan pelanggaran
atau menerima dari pihak lain. (fraud) yang disampaikan akan dijamin
kerahasiaan dan keamanannya oleh
Bank dan pelapor (whistleblower)
dijamin haknya untuk memperoleh
informasi mengenai status tindak lanjut
atas laporannya.
Recommendation 19: The Public Company has in place an Anti-Corruption Complied
and Anti-Fraud policy. The Company had an anti-fraud
Explanation: Anti-corruption policies are useful for ensuring that the policy and Standard Anti- Fraud
business activities of public companies are carried out Strategy Guidelines (SPSAF). Each
legally, prudently, and in accordance with the principles employee could submit information
of good governance. The policy can be part of a code on the alleged occurrence of fraud by
of conduct or in its own form. The policy may include, using the media provided, whether by
among others, programs and procedures carried out to telephone, sms, fax, email or others.
overcome corrupt practices, kickbacks, fraud, bribery, To improve complaint services and to
and/ or gratification in a Public Company. The scope of maintain confidentiality, the reporting
the policy must describe the prevention of the Public facility is the Letter to CEO (LTC) via
Company against all corrupt practices, either giving or e-mail ltc@ bankmantap. co.id. All
receiving from other parties. reports of suspected violations (fraud)
submitted would be guaranteed the
confidentiality and security of the Bank,
and the reporter (Whistleblowers)
were guaranteed the right to obtain
information regarding the status of
followup reports.
786 Laporan Tahunan 2025
Page 787
PT Bank Mandiri Taspen
Aspek; Prinsip; Rekomendasi
No Comply or Explain
Aspects; Principles; Recommendations
D.1.3. Rekomendasi 20: Perusahaan Terbuka memiliki kebijakan tentang seleksi Terpenuhi (comply)
dan peningkatan kemampuan pemasok atau vendor. Bank memiliki Kebijakan Procurement
Penjelasan: Kebijakan tentang seleksi pemasok atau vendor dan Standar Prosedur terkait
bermanfaat untuk memastikan agar Perusahaan penerimaan dan evaluasi pemasok
Terbuka memperoleh barang atau jasa yang diperlukan atau vendor
dengan harga yang kompetitif dan kualitas yang
baik. Sedangkan kebijakan peningkatan kemampuan
pemasok atau vendor bermanfaat untuk memastikan
bahwa rantai pasokan (supply chain) berjalan dengan
efisien dan efektif. Kemampuan pemasok atau vendor
dalam memasok/memenuhi barang atau jasa yang
dibutuhkan perusahaan akan mempengaruhi kualitas
output perusahaan.
Dengan demikian, pelaksanaan kebijakan-kebijakan
tersebut dapat menjamin kontinuitas pasokan, baik
dari segi kuantitas maupun kualitas yang dibutuhkan
Perusahaan Terbuka. Adapun cakupan kebijakan
ini meliputi kriteria dalam pemilihan pemasok atau
vendor, mekanisme pengadaan yang transparan, upaya
peningkatan kemampuan pemasok atau vendor, dan
pemenuhan hak-hak yang berkaitan dengan pemasok
atau vendor.
Perseroan memiliki kebijakan terkait pengadaan barang
dan jasa yang berisi tentang seleksi dan peningkatan
kemampuan pemasok atau vendor yang tertuang dalam
standar Pedoman Procurement.
Recommendation 20: The Public Company has a policy in place regarding the Complied
selection and improvement of suppliers or vendor ability. The Bank had Procurement Policies
and Standard Procedures related to
Explanation: The supplier or vendor selection policy is useful to acceptance and evaluation of suppliers
ensure that the Public Company obtains the necessary or vendors.
goods or services at competitive prices and good
quality. Meanwhile, the policy of increasing the ability of
suppliers or vendors helps ensure that the supply chain
runs efficiently and effectively. The suppliers’ or vendors’
ability to supply/provide the goods or services needed
by the Company will affect the quality of the Company’s
output.
Thus, implementing these policies can guarantee the
continuity of supply, both in terms of quantity and
quality needed by the Public Company. The scope of this
policy includes criteria in selecting suppliers or vendors,
transparent procurement mechanisms, attempts to
improve the capabilities of suppliers or vendors, and the
fulfillment of rights related to suppliers or vendors.
The Company has policies related to the procurement
of goods and services that contain the selection and
improvement of supplier or vendor capabilities as stated
in the Procurement Guidelines standards.
D.1.4. Rekomendasi 21: Perusahaan Terbuka memiliki kebijakan tentang Terpenuhi (comply)
pemenuhan hak-hak kreditur. Pemenuhan hak-hak kreditur di Bank
Penjelasan: Kebijakan tentang pemenuhan hak-hak kreditur Mandiri Taspen tertuang dalam Standar
digunakan sebagai pedoman dalam melakukan pinjaman Prosedur Asset & Liability Management
kepada kreditur. Tujuan dari kebijakan dimaksud adalah dan Petunjuk Teknis Penerbitan
untuk menjaga terpenuhinya hak-hak dan menjaga Obligasi.
kepercayaan kreditur terhadap Perusahaan Terbuka.
Dalam kebijakan tersebut mencakup pertimbangan
dalam melakukan perjanjian, serta tindak lanjut dalam
pemenuhan kewajiban Perusahaan Terbuka kepada
kreditur.
Recommendation 21: The Public Company has a policy on fulfilling the Complied
creditors’ rights. Fulfillment of creditor rights at Bank
Explanation: The policy regarding the fulfillment of creditors’ rights Mandiri Taspen is stated in the Asset
is utilized as a guideline in making loans to creditors. & Liability Management Standard
The policy aims to maintain the fulfillment of rights and Procedures and Technical Instructions
maintain creditors’ trust in the Public Company. The for Issuing Bonds.
policy includes considerations in making agreements, as
well as follow-up actions in fulfilling the obligations of
the Public Company to creditors.
2025 Annual Report 787
Page 788
Corporate Governance
Corporate Governance
Aspek; Prinsip; Rekomendasi
No Comply or Explain
Aspects; Principles; Recommendations
D.1.5. Rekomendasi 22: Perusahaan Terbuka memiliki kebijakan sistem Terpenuhi (comply)
whistleblowing. Bank telah memiliki Kebijakan
Penjelasan: Kebijakan sistem whistleblowing yang telah disusun Whistleblowing yang juga
dengan baik akan memberikan kepastian perlindungan diungkapkan dalam bagian
kepada saksi atau pelapor atas suatu indikasi pengungkapan Whistleblowing dalam
pelanggaran yang dilakukan karyawan atau manajemen Laporan Tahunan ini.
Perusahaan Terbuka. Penerapan kebijakan sistem
tersebut akan berdampak pada pembentukan budaya
tata kelola perusahaan yang baik. Kebijakan sistem
whistleblowing mencakup antara lain jenis pelanggaran
yang dapat dilaporkan melalui sistem whistleblowing,
cara pengaduan, perlindungan dan jaminan kerahasiaan
pelapor, penanganan pengaduan, pihak yang mengelola
aduan, dan hasil penanganan dan tindak lanjut
pengaduan.
Recommendation 22: Public Company has a whistleblowing system policy. Complied
Explanation: A well-prepared whistleblowing system policy The Bank had a Whistleblowing
will provide certainty of protection to witnesses or Policy which was also disclosed in the
whistleblowers for an indication of violations committed Whistleblowing disclosure section of
by employees or management of the Public Company. this Annual Report.
The implementation of these system policies will
have an impact on the formation of good corporate
governance culture. The whistleblowing system policy
includes, among others, the types of violations that can
be reported through the whistleblowing system, the
way of complaints, protection, and guarantees of the
confidentiality of the whistleblower, the handling of
complaints, the party who manages the complaint, and
the results of handling and following up complaints.
D.1.6. Rekomendasi 23: Perusahaan Terbuka memiliki kebijakan pemberian Penjelasan (explain)
insentif jangka panjang kepada Direksi dan karyawan. Sehubungan dengan Bank Mandiri
Penjelasan: Insentif jangka panjang merupakan insentif yang Taspen merupakan Perusahaan
didasarkan atas pencapaian kinerja jangka panjang. Perseroan Terbatas yang tertutup,
Rencana insentif jangka panjang mempunyai dasar maka Bank Mandiri Taspen belum
pemikiran bahwa kinerja jangka panjang perusahaan memiliki kebijakan pemberian insentif
tercermin oleh pertumbuhan nilai dari saham atau jangka panjang kepada Direksi dan
target-target jangka panjang perusahaan lainnya. Karyawan.
Insentif jangka panjang bermanfaat dalam rangka
menjaga loyalitas dan memberikan motivasi kepada
Direksi dan karyawan untuk menigkatkan kinerja
atau produktivitasnya yang akan berdampak pada
peningkatan kinerja perusahaan dalam jangka panjang.
Adanya suatu kebijakan insentif jangka panjang
merupakan komitmen nyata Perusahaan Terbuka
untuk mendorong pelaksanaan pemberian insentif
jangka panjang kepada Direksi dan Karyawan dengan
syarat, prosedur dan bentuk yang disesuaikan dengan
tujuan jangka panjang Perusahaan Terbuka. Kebijakan
dimaksud dapat mencakup antara lain maksud dan
tujuan pemberian insentif jangka panjang, syarat dan
prosedur dalam pemberian insentif, dan kondisi dan
risiko yang harus diperhatikan oleh Perusahaan Terbuka
dalam pemberian insentif. Kebijakan tersebut juga
dapat tercakup dalam kebijakan remunerasi Perusahaan
Terbuka yang ada.
788 Laporan Tahunan 2025
Page 789
PT Bank Mandiri Taspen
Aspek; Prinsip; Rekomendasi
No Comply or Explain
Aspects; Principles; Recommendations
Recommendation 23: Public Company has a policy of providing long-term Complied
incentives to the Board of Directors and employees. In view of the fact that Bank Mandiri
Explanation: Long-term incentives are incentives based on the Taspen is a privately held limited
achievement of long-term performance. The longterm liability company, the Bank had not yet
incentive plan assumes that the Company’s longterm established a policy on the provision of
performance is reflected by the growth in value of the long-term incentives for the Board of
stock or other Company’s long-term targets. Long-term Directors and employees.
incentives are useful to maintain loyalty and provide
motivation to the Board of Directors and employees
to increase their performance or productivity, which
will have an impact on improving the Company’s
performance in the long run.
The existence of a long-term incentive policy is a real
commitment of the Public Company to encourage
the implementation of long-term incentives to the
Board of Directors and Employees with conditions,
procedures, and forms adjusted to the long-term goals
of the Public Company. The policy may include, among
others, the purpose and objectives of providing long-
term incentives, terms and procedures for providing
incentives, and conditions and risks that the Public
Company must consider in providing incentives. The
policy can also be included in the remuneration policy of
the existing Public Company.
E. Aspek 5: Keterbukaan Informasi
Aspect 5: Disclosure of Information
E.1. Prinsip 8: Meningkatkan Pelaksanaan Keterbukaan Informasi.
Principle 8: Improving the Implementation of the disclosure of information
E.1.1. Rekomendasi 24: Perusahaan Terbuka memanfaatkan penggunaan Terpenuhi (comply)
teknologi informasi secara lebih luas selain Situs Web Dalam situs web Bank, terdapat
sebagai media keterbukaan informasi. segala informasi yang terkait dengan
Penjelasan: Penggunaan teknologi informasi dapat bermanfaat Keterbukaan Informasi. Bank telah
sebagai media keterbukaan informasi. Adapun mengelola Situs Web Perusahaan
keterbukaan informasi yang dilakukan tidak hanya seoptimal mungkin untuk selalu
keterbukaan informasi yang telah diatur dalam peraturan menyediakan informasi yang terbaru
perundang-undangan, namun juga informasi lain terkait dan akurat untuk Publik. Selain Situs
Perusahaan Terbuka yang dirasakan bermanfaat untuk web, Bank Mandiri juga memanfaatkan
diketahui pemegang saham atau investor. Dengan teknologi dan aplikasi media sosial
pemanfaatan teknologi informasi secara lebih luas selain lainnya seperti SMS Banking, Mobile
Situs Web diharapkan perusahaan dapat meningkatkan Banking, Instagram, Facebook dan X
efektivitas penyebaran informasi perusahaan. Meskipun untuk media keterbukaan informasi.
demikian, pemanfaatan teknologi informasi yang
dilakukan tetap memperhatikan manfaat dan biaya
perusahaan.
Recommendation 24: The Public Company utilizes information technology Complied
more broadly in addition to the Website as a medium for The Bank’s website contains all
disclosing information. information related to Information
Explanation: The use of information technology can be a helpful Disclosure. The Bank has optimally
medium for the disclosure of information. The managed the Company Website to
disclosure of information is conducted not only to ensure the public always has the most
disclose information that has been regulated in laws up-to-date and accurate information.
and regulations but also to disclose other information In addition to the Website, Bank
related to Public Companies that are considered helpful Mandiri also utilizes technology and
for the knowledge of shareholders or investors. By using other social media applications, such
information technology more broadly apart from the as SMS Banking, Mobile Banking,
Website, it is hoped that the Company can extend the Instagram, Facebook, and X, to
effectiveness of disseminating company information. facilitate information disclosure.
Nevertheless, the use of information technology is
carried out while still considering the benefits and costs
for the Company.
2025 Annual Report 789
Page 790
Corporate Governance
Corporate Governance
Aspek; Prinsip; Rekomendasi
No Comply or Explain
Aspects; Principles; Recommendations
E.1.2. Rekomendasi 25: Laporan Tahunan Perusahaan Terbuka mengungkapkan Terpenuhi (comply)
pemilik manfaat akhir dalam kepemilikan saham Bank telah mengungkapkan
Perusahaan Terbuka paling sedikit 5% (lima persen), kepemilikan sahamnya yang mencapai
selain pengungkapan pemilik manfaat akhir dalam 5% (lima persen) atau lebih, baik pada
kepemilikan saham Perusahaan Terbuka melalui Bank yang bersangkutan maupun
pemegang saham utama dan pengendali. bank dan perusahaan lain yang
Penjelasan: Peraturan perundang-undangan di sektor Pasar berkedudukan di dalam dan di luar
Modal yang mengatur mengenai penyampaian laporan negeri, serta hubungan keuangan serta
tahunan Perusahaan Terbuka telah mengatur kewajiban hubungan keluarga dengan anggota
pengungkapan informasi mengenai pemegang saham Dewan Komisaris lainnya, anggota
yang memiliki 5% (lima persen) atau lebih saham Direksi dan/atau Pemegang Saham
Perusahaan Terbuka, serta kewajiban pengungkapan Pengendali Bank.
informasi mengenai pemegang saham utama dan
pengendali Perusahaan Terbuka baik langsung maupun
tidak langsung sampai dengan pemilik manfaat akhir
dalam kepemilikan saham tersebut. Dalam Pedoman
Tata Kelola ini direkomendasikan untuk mengungkapkan
pemilik manfaat akhir atas kepemilikan saham
Perusahaan Terbuka paling sedikit 5% (lima persen),
selain mengungkapkan pemilik manfaat akhir dari
kepemilikan saham oleh pemegang saham utama dan
pengendali.
Recommendation 25: The Annual Report of the Public Company discloses Complied
the ultimate benefit of the Ownership of the Public The Bank disclosed share ownership
Company of at least 5%, in addition to the disclosure of of 5% (five percent) or more, both
the ultimate beneficial owner of the share ownership of in the Bank itself and in other banks
the Public Company through the main and controlling and companies, whether domestic
shareholders or overseas, as well as financial
Explanation: Laws and regulations in the Capital Market sector relationships and family relationships
governing the submission of Public Company annual with other members of the Board
reports have regulated the obligation to disclose of Commissioners, members of the
information regarding shareholders who own 5% (five Board of Directors, and/or the Bank’s
percent) or more of Public Company shares. In addition, Controlling Shareholders.
the obligation to disclose information regarding major
and controlling shareholders of Public Companies, either
directly or indirectly, is up to the last beneficial owner
in the ownership of the shares. In this Governance
Guidelines, it is recommended to disclose the ultimate
beneficial owner of share ownership of a Public Company
of at least 5% (five percent), in addition to disclosing the
ultimate beneficial owner of share ownership by major
and controlling shareholders.
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Good Corporate Governance Assessment
Good Corporate Governance Assessment
Sebagai salah satu upaya dalam mengukur atau memetakan As one of the e orts in measuring or mapping the condition
kondisi perusahaan dalam penerapan GCG adalah melalui of the company in the implementation of GCG is through
GCG Assessment. Langkah ini dilakukan untuk memastikan GCG Assessment. This step is taken to ensure the level of
level penerapan GCG dan untuk mengidentifikasi langkah- GCG implementation and to identify appropriate measures
langkah yang tepat guna mempersiapkan infrastruktur dan to prepare the infrastructure and corporate structure that is
struktur perusahaan yang kondusif bagi penerapan GCG conducive to the effective implementation of GCG. In other
secara efektif. Dengan kata lain, GCG assessment dibutuhkan words, GCG assessment is needed to identify the aspects that
untuk mengidentifikasi aspek-aspek yang perlu mendapatkan need attention first, and the steps that can be taken to make it
perhatian terlebih dahulu, dan langkah-langkah yang dapat happen.
diambil untuk mewujudkannya.
Dalam rangka evaluasi penerapan GCG, Bank Mandiri Taspen In order to evaluate the implementation of GCG, Bank Mandiri
melaksanakan GCG Assessment yang dilaksanakan secara Taspen implement GCG Assessment which is carried out
periodik dan konsisten setiap tahun yang terdiri dari Self periodically and consistently every year consisting of Self-
assessment sesuai dengan ketentuan POJK dan melalui Third Assessment in accordance with POJK provisions and through
Party Assessment, sebagai berikut. Third Party Assessment, as follows.
Self Assessment Sesuai Ketentuan Self Assessment According to The
Otoritas Jasa Keuangan (OJK) Terms of Authority Financial Authority
(OJK)
Kriteria Penilaian Criteria for Assessment
Kriteria yang digunakan dalam melakukan self assessment pada The criteria used in conducting the self-assessment is OJK
semester I adalah Surat Edaran Otoritas Jasa Keuangan No. Circular Letter No. 13/ SEOJK.03/2017 on the implementation
13/SEOJK.03/2017 tentang Penerapan tata kelola bagi Bank of governance for commercial banks. This self-assessment
Umum. Penilaian sendiri ini dimaksudkan untuk memetakan is intended to map the strength and weakness of GCG
kekuatan (strenght) dan kelemahan (weakness) pelaksanaan implementation at Bank Mandiri in terms of three aspects:
GCG di Bank Mandiri Taspen yang ditinjau dari tiga aspek yaitu:
1. Governance Structure 1. Governance Structure
Penilaian governance structure bertujuan untuk menilai The governance structure assessment aims to assess
kecukupan struktur dan infrastruktur tata kelola Perseroan the adequacy of the Company’s governance structure
agar proses pelaksanaan prinsip GCG menghasilkan and infrastructure so that the GCG implementation
outcome yang sesuai dengan harapan stakeholders process will result in an outcome that is in line with
Perseroan. Yang termasuk dalam struktur tata kelola the expectations of the Company’s stakeholders.
Perseroan adalah Komisaris, Direksi, Komite dan satuan Included in the Company’s governance structure are the
kerja pada Perseroan. Adapun yang termasuk infrastruktur Commissioners, DirectorsCommittees and work units of the
tata kelola Perseroan antara lain adalah kebijakan dan Company. Those that include the Company’s governance
prosedur, sistem informasi manajemen serta tugas pokok infrastructure include policies and procedures, management
dan fungsi masing-masing struktur organisasi. information systems and the main tasks and functions of
2. Governance Process each organizational structure.
Penilaian governance process bertujuan untuk menilai 2. Governance Process
efektivitas proses pelaksanaan prinsip GCG yang didukung The governance process assessment aims to assess
oleh kecukupan struktur dan infrastruktur tata kelola the effectiveness of the GCG implementation process
Perseroan sehingga menghasilkan outcome yang sesuai supported by the adequacy of the Company’s governance
dengan harapan stakeholders. structure and infrastructure to produce outcomes that meet
the expectations of stakeholders.
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3. Governance Outcome 3. Governance Outcome
Penilaian governance outcome bertujuan untuk menilai The governance outcome assessment aims to assess
kualitas outcome yang memenuhi harapan stakeholders the quality of outcomes that meet the expectations of
yang merupakan hasil proses pelaksanaan prinsip GCG stakeholders as a result of the GCG implementation process
yang didukung oleh kecukupan struktur dan infrastruktur supported by the adequacy of the Company’s governance
tata kelola Perseroan. Yang termasuk dalam outcome structure and infrastructure. Included in the outcome include
mencakup aspek kualitatif dan aspek kuantitatif, antara lain qualitative aspects and quantitative aspects, among others
yaitu: are:
a. Kecukupan transparansi laporan. a. Adequacy of report transparency.
b. Kepatuhan terhadap peraturan perundang-undangan. b. Compliance with laws and regulations.
c. Perlindungan konsumen. c. Consumer protection.
d. Objektivitas dalam melakukan assessment/audit. d. Objectivity in conducting assessment/audit
e. Kinerja bank seperti rentabilitas, efisiensi, dan e. Bank performance such as profitability, efficiency, and
permodalan. capital.
f. Peningkatan/penurunan kepatuhan terhadap ketentuan f. Increase/decrease of compliance with prevailing
yang berlaku dan penyelesaian permasalahan yang regulations and settlement of problems faced by banks
dihadapi bank seperti fraud, pelanggaran Batas such as fraud, violation of Legal Lending Limit (BMPK),
Maksimum Pemberian Kredit (BMPK), pelanggaran violation of provisions related to bank statements to
ketentuan terkait laporan bank kepada regulator. regulators.
Self assessment meliputi 11 (sebelas) faktor penilaian Self-assessment includes 11 (eleven) assessment factors of
pelaksanaan GCG yang meliputi: GCG implementation which include:
1. Pelaksanaan tugas dan tanggung jawab Dewan Komisaris. 1. Implementation of duties and responsibilities of the Board
of Commissioners
2. Pelaksanaan tugas dan tanggung jawab Direksi. 2. Implementation of duties and responsibilities of the Board
of Directors
3. Kelengkapan dan pelaksanaan tugas Komite. 3. Completeness and execution of the Committee’s duties
4. Penanganan benturan kepentingan. 4. Handling of conflict of interest
5. Penerapan fungsi kepatuhan. 5. Implementation of compliance function
6. Penerapan fungsi audit internal. 6. Implement internal audit function
7. Penerapan fungsi audit eksternal. 7. Implementation of external audit function
8. Penerapan manajemen risiko termasuk sistem pengendalian 8. Implementation of risk management including internal
internal. control system l
9. Penyediaan dana kepada pihak terkait (related party) dan 9. Provision of funds to related parties (related party) and the
penyediaan dana besar (large exposure). provision of large funds (large exposure)
10. Transparansi kondisi keuangan dan non keuangan Bank, 10. Transparency of Bank’s financial and nonfinancial condition,
laporan pelaksanaan Good Corporate Governance dan Good Corporate Governance implementation report and
pelaporan internal. internal reporting
11. Rencana Strategis Bank. 11. Bank’s Strategic Plan.
Penilaian Self Assessment Good Corporate Governance (GCG) The Second Semester Good Corporate Governance (GCG) Self
Semester II dilaksanakan pada posisi akhir Desember 2025. Assessment will be conducted at the end of December 2025. In
Dalam pelaksanaannya, standar penerapan tata kelola mengacu its implementation, the governance implementation standards
pada Peraturan OJK Nomor 17 Tahun 2023 tentang Penerapan refer to OJK Regulation Number 17 of 2023 concerning the
Tata Kelola bagi Bank Umum serta mulai menyesuaikan dengan Implementation of Governance for Commercial Banks and begin
ketentuan dalam Surat Edaran OJK Nomor 14/POJK.03/2025 to adjust to the provisions in OJK Circular Letter Number 14/
mengenai Penerapan Tata Kelola bagi Bank Umum. POJK.03/2025 concerning the Implementation of Governance
for Commercial Banks.
Indikator yang menjadi standar pelaksanaan Self Assessment The indicators used as the standard for the Self Assessment
meliputi 16 (enam belas) parameter, yang terdiri dari: implementation consist of 16 (sixteen) parameters, namely:
1. Pelaksanaan tugas, tanggung jawab, dan wewenang 1. Implementation of the duties, responsibilities, and
Direksi. authorities of the Board of Directors.
2. Pelaksanaan tugas, tanggung jawab, dan wewenang 2. Implementation of the duties, responsibilities, and
Dewan Komisaris. authorities of the Board of Commissioners.
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3. Kelengkapan dan pelaksanaan tugas komite. 3. Completeness and implementation of committee duties.
4. Penanganan benturan kepentingan. 4. Management of conflicts of interest.
5. Penerapan fungsi kepatuhan. 5. Implementation of the compliance function.
6. Penerapan fungsi audit intern. 6. Implementation of the internal audit function.
7. Penerapan fungsi audit ekstern. 7. Implementation of the external audit function.
8. Penerapan manajemen risiko termasuk sistem pengendalian 8. Implementation of risk management, including the internal
intern. control system.
9. Pemberian remunerasi. 9. Provision of remuneration.
10. Penyediaan dana kepada pihak terkait dan penyediaan 10. Provision of funds to related parties and large exposures.
dana besar.
11. Integritas pelaporan dan sistem teknologi informasi. 11. Integrity of reporting and information technology systems.
12. Rencana strategis Bank. 12. The Bank’s strategic plan.
13. Aspek pemegang saham. 13. Shareholder aspects.
14. Penerapan strategi anti fraud, termasuk anti penyuapan. 14. Implementation of anti-fraud strategies, including anti-
bribery measures.
15. Penerapan keuangan berkelanjutan, termasuk penerapan 15. Implementation of sustainable finance, including the
tanggung jawab sosial dan lingkungan. application of social and environmental responsibility.
16. Penerapan tata kelola dalam KUB. 16. Implementation of governance within the KUB (Banking
Business Group).
Pihak yang Melakukan Assessment Parties That Conduct Assessment
Proses penilaian self assessment tata kelola Bank Mandiri The self-assessment process of corporate governance at Bank
Taspen melibatkan seluruh Dewan Komisaris, Direksi dan unit Mandiri Taspen involved the entire Board of Commissioners, the
kerja yang terkait dengan faktor penilaian tata kelola dimaksud. Board of Directors, and all work units related to the governance
assessment factors.
Skor Penilaian Assessment Score
Peringkat Semester I
No Faktor Penilaian Tata Kelola Governance Assessment Factors
Semester Ranking - I
Pelaksanaan tugas dan tanggung jawab Dewan Implementation of duties and responsibilities of the
1 2
Komisaris Board of Commissioners
Implementation of duties and responsibilities of the
2 Pelaksanaan tugas dan tanggung jawab Direksi 2
Board of Directors
Completeness and implementation of Committee
3 Kelengkapan dan pelaksanaan tugas Komite 2
duties
4 Penanganan benturan kepentingan Handling of conflicts of interest 1
5 Penerapan fungsi Kepatuhan Bank Implementation of the Bank's Compliance function 2
6 Penerapan fungsi Audit Internal Implementation of the Internal Audit function 2
7 Penerapan fungsi Audit Eksternal Implementation of the External Audit function 1
Penerapan fungsi Manajemen Risiko termasuk Implementation of the Risk Management function
8 2
sistem pengendalian intern including the internal control system
Penyediaan dana kepada pihak terkait (related Provision of funds to related parties and provision of
9 2
party) dan penyediaan dana besar (large exposure). large exposure funds.
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Corporate Governance
Corporate Governance
Peringkat Semester I
No Faktor Penilaian Tata Kelola Governance Assessment Factors
Semester Ranking - I
Transparansi konisi keuangan dan non keuangan Transparency of the Bank's financial and non-
10 Bank, laporan pelaksanaan Tata Kelola dan laporan financial conditions, reports on the implementation 2
internal of Governance and internal reports
11 Rencana strategis Bank Bank's strategic plan 2
Peringkat Komposit
2
Composite Rating
Peringkat Semester II
No Faktor Penilaian Tata Kelola Governance Assessment Factors
Semester Ranking - II
Pelaksanaan tugas, tanggung jawab, dan Implementation of duties and responsibilities of
1 2
wewenang Direksi Director
Komisaris Pelaksanaan tugas, tanggung jawab, dan Execution of the duties, responsibilities, and
2 2
wewenang Dewan Komisaris authorities of the Board of Commissioners
Completeness and implementation of Committee
3 pelaksanaan Kelengkapan dan tugas komite 1
duties
4 Penanganan benturan kepentingan Handling of conflicts of interest 1
5 Penerapan fungsi Kepatuhan Implementation of the Compliance function 2
6 Penerapan fungsi Audit Intern Implementation of the Internal Audit function 2
7 Penerapan fungsi Audit Ekstern Implementation of the External Audit function 1
Penerapan Manajemen Risiko termasuk sistem Implementation of Risk Management, including the
8 2
pengendalian intern Internal Control System
9 Pemberian remunerasi Remuneration Practices 1
Penyediaan dana kepada pihak terkait dan Provision of Funds to Related Parties and Large
10 1
penyediaan dana Exposures
Integrity of Reporting and Information Technology
11 Integritas pelaporan dan sistem teknologi informasi 2
Systems
12 Rencana strategis Bank The Bank’s Strategic Plan 1
13 Aspek pemegang saham Shareholder Aspects 1
Penerapan strategi anti fraud, termasuk anti Implementation of Anti-Fraud Strategy, including
14 1
penyuapan Anti-Bribery Measures
Penerapan keuangan berkelanjutan, termasuk Implementation of Sustainable Finance, including
15 2
penerapan tanggung jawab sosial dan lingkungan Environmental and Social Responsibility
Implementation of Governance within the Business
16 Penerapan tata kelola dalam KUB 1
Group (KUB)
Peringkat Komposit
2
Composite Rating
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Hasil Penilaian Sendiri (Self-Assessment) Penerapan Tata Kelola
Self-Assessment Results of Governance Implementation
Peringkat
Definisi Peringkat Definition of Rank
Ranking
Mencerminkan manajemen Bank telah melakukan This rating reflected that the Bank’s management had
penerapan Tata Kelola yang secara umum baik. generally implemented Good Corporate Governance
Hal ini tercermin dari pemenuhan yang sangat at a sound level. This was evidenced by the very
memadai atas prinsip Tata Kelola. Dalam hal terdapat adequate fulfillment of governance principles. Where
Individual 2
kelemahan penerapan prinsip Tata Kelola, secara weaknesses in the implementation of governance
umum kelemahan tersebut tidak signifikan dan dapat principles existed, such weaknesses were generally
segera dilakukan perbaikan oleh manajemen Bank. not significant and could be promptly addressed by
the Bank’s management.
Analisis Analysis
Secara umum penerapan Tata Kelola Bank telah berjalan dengan In general, the implementation of the Bank’s governance had
baik, manajemen Bank telah melaksanakan prinsip-prinsip tata kelola been carried out effectively. Management had applied governance
dan telah mempersiapkan struktur tata kelola yang mendukung principles and established a supporting governance structure,
seperti struktur organisasi, sumber daya manusia yang kompeten including organizational structure, competent human resources, as
dan kebijakan serta prosedur pendukung pelaksanaan aktivitas bank. well as policies and procedures supporting the Bank’s operational
Selain itu manajemen Bank dari waktu ke waktu juga melakukan upaya- activities. Furthermore, management continuously undertook
upaya penyempurnaan agar pelaksanaan tata kelola dapat sejalan improvement initiatives to ensure that governance practices remained
dengan perkembangan bisnis Bank. Perbaikan dilakukan dengan aligned with the Bank’s business developments. These improvements
memperhatikan masukan dari Dewan Komisaris Bank berdasarkan were implemented by taking into account inputs from the Board of
hasil pemantauan/review/rekomendasi dari Komite yang mendukung Commissioners, based on monitoring, reviews, and recommendations
tugas dan tanggung jawab Dewan Komisaris. from committees supporting the Board’s duties and responsibilities.
Pada periode pelaporan tidak terdapat pelanggaran prinsip kehati- During the reporting period, there were no breaches of prudential
hatian dalam pemenuhan antara lain CAR, Modal Inti, GWM, dan NPL principles, including compliance with Capital Adequacy Ratio (CAR),
serta tidak terjadi pelampauan dan/atau pelanggaran BMPK. Komitmen Core Capital, Statutory Reserves (GWM), and Non-Performing
bank terkait dengan hasil pemeriksaan Otoritas Jasa Keuangan (OJK) Loans (NPL), and there were no violations and/or breaches of the
telah ditindaklanjuti sesuai dengan target waktu yang disepakati. Legal Lending Limit (BMPK). Commitments related to the results of
examinations by the Otoritas Jasa Keuangan had been followed up in
accordance with the agreed timelines.
Rekomendasi dan Tindaklanjutnya Recommendations and Follow-Up
Berdasarkan analisis Penilaian Sendiri (Self Assessment) Based on the Self-Assessment analysis of the implementation
pelaksanaan Tata Kelola yang terdiri dari Struktur Tata Kelola of Good Corporate Governance, which comprised Governance
(Governance Structure), Proses Tata Kelola (Governance Structure, Governance Process, and Governance Outcome
Process), dan Hasil Tata Kelola (Governance Outcome) pada across each governance assessment factor, the following
masing-masing faktor penilaian Tata Kelola, maka dapat conclusions were drawn:
disimpulkan bahwa:
1. Governance Structure 1. Governance Structure
a. Faktor-faktor Positif aspek governance structure dapat a. Positive factors in the governance structure aspect can
disampaikan: be conveyed:
• Secara struktur tata kelola, Bank Mandiri Taspen • From a governance structure perspective, Bank
telah memiliki struktur organisasi yang sesuai Mandiri Taspen had established an organizational
dengan penerapan tata kelola bagi Bank Umum structure in line with governance requirements
seperti Dewan Komisaris, Direksi, Komite-Komite for Commercial Banks, including the Board of
dibawah Dewan Komisaris dan Komite dibawah Commissioners, Board of Directors, committees
Direksi serta satuan-satuan kerja dibawah Direksi under the Board of Commissioners and the Board of
seperti Satuan Kerja Audit Intern, Risk Manajemen Directors, as well as supporting work units such as
dan Satuan Kerja Kepatuhan untuk pemenuhan Internal Audit, Risk Management, and Compliance
kecukupan pelaksanaan prinsip-prinsip tata kelola. units to ensure adequate implementation of
governance principles.
• Komposisi Direksi dan Dewan Komisaris Bank • The composition of the Board of Directors and the
Mandiri Taspen telah memenuhi ketentuan Board of Commissioners complied with regulatory
berdasarkan Akta Keputusan Sirkuler tanggal 04 provisions, as stipulated in the Circular Resolution
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Desember 2025, Jumlah Direksi 8 (delapan) orang dated December 4, 2025, with 8 (eight) Directors
dan Dewan Komisaris 7 (tujuh) orang. and 7 (seven) Commissioners.
• Lebih dari 50% dari jumlah Dewan Komisaris • More than 50% of the members of the Board of
adalah Komisaris Independen. Commissioners were Independent Commissioners.
b. Faktor Negatif aspek governance Structure dapat b. Negative factors in the governance structure aspect
disampaikan: can be conveyed:
• Terdapat 8 (delapan) Direksi dan 6 (enam) Dewan • A total of 8 (eight) Directors and 6 (six)
Komisaris yang belum lulus Fit and Proper Test Commissioners had not yet passed the Fit and
(masih dalam proses FnP) Proper Test (still under process).
• Saat ini bank memiliki 3 komite di bawah Dekom • The Bank currently had 3 committees under the
dan efektif tersedia 1 Komisaris Independen, Board of Commissioners, while only 1 Independent
maka jabatan ketua komite hanya bisa dipenuhi 2 Commissioner was effectively available. As a result,
komite yaitu ketua komite audit dan ketua komite only 2 committee chair positions could be fulfilled
pemantau risiko, Jabatan komite remunerasi dan (Audit Committee and Risk Monitoring Committee),
nominasi sementara akan kosong dan untuk while the Remuneration and Nomination
kebutuhan dalam memimpin rapat akan ditunjuk Committee chair position remained vacant, with
dari anggota. meeting leadership assigned temporarily from
among committee members.
Tindak lanjut: Follow-up Actions:
Proses pengajuan Dokumen Fit and Proper Test Direksi Submission Process of Fit and Proper Test Documents
dan Dewan Komisaris ke OJK for the Board of Directors and Board of Commissioners
to the Otoritas Jasa Keuangan
2. Governance Process 2. Governance Process
a. Faktor-faktor Positif aspek governance process, antara a. Positive factors in the governance process include:
lain:
· Efektifitas proses implementasi Tata Kelola secara • The effectiveness of governance implementation
umum telah dilaksanakan dengan baik yang processes had generally been well executed, as
tercermin dalam pemenuhan kewajiban Bank reflected in the Bank’s fulfillment of obligations to
kepada seluruh stakeholder selain itu proses all stakeholders. Decision-making processes, both
pengambilan keputusan baik bisnis dan non bisnis business and non-business, had been conducted
telah dilaksanakan dengan berpedoman kepada in accordance with governance principles, thereby
prinsip Tata Kelola sehingga dapat meningkatkan enhancing efficiency and achievement of corporate
efisiensi dan pencapaian target-target perusahaan. targets.
b. Faktor Negatif aspek governance process, antara lain: b. Negative factors in the governance process include:
• Terdapat perbaikan yang perlu ditindaklanjuti • Improvements were required in the implementation of
oleh bank dalam penerapan program APU PPT & AML, CTF, and CPF programs following findings from
PPPSPM atas hasil pemeriksaan OJK tahun 2025 the 2025 examination by Otoritas Jasa Keuangan.
• Masih terdapat beberapa pelanggaran prosedur • There were still several operational procedure
operasional oleh pegawai walaupun temuan tersebut violations by employees, although such findings did
tidak menimbulkan kerugian signifikan pada Bank. not result in significant losses to the Bank.
Tindak lanjut: Follow-up Actions:
Meningkatkan peran three lines of defense, melakukan Enhanced the role of the three lines of defense,
sosialisasi ketentuan internal serta melakukan review conducted socialization of internal policies, and
pengkinian atas pedoman internal saat ini sesuai performed reviews and updates of existing internal
dengan ketentuan dan kebutuhan bank. guidelines in accordance with prevailing regulations
and the Bank’s needs.
3. Governance Outcome
a. Faktor-faktor positif aspek governance outcome, antara 3. Governance Outcome
lain: a. Positive factors in the governance outcome aspect
• Faktor-faktor positif aspek governance outcome include:
dapat dijelaskan bahwa kinerja Bank telah • The Bank’s performance demonstrated year-on-
menunjukkan pertumbuhan business secara year year (YoY) business growth compared to the same
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on year (YoY) di banding dengan periode yang period. The Bank also showed strong commitment
sama. Komitmen Bank untuk mematuhi ketentuan to regulatory compliance and prompt responses to
yang berlaku serta merespon secara cepat findings from internal audits, external audits, and
atas temuan audit intern maupun ekstern dan examinations by Otoritas Jasa Keuangan.
pemeriksaan OJK.
• Bank memperoleh predikat “Most Trusted” pada • The Bank achieved the “Most Trusted” predicate in
pelaksanaan CGPI dengan skor mencapai 91.02, the Corporate Governance Perception Index (CGPI)
meningkat dari periode sebelumnya 90.56.. assessment, with a score of 91.02, improving from
90.56 in the previous period.
b. Faktor negatif aspek governance outcome, antara lain: b. Negative factors in the governance outcome aspect
• Selama semester II/2025 terdapat sanksi include:
administratif berupa denda dari hasil pemeriksaan • During the second semester of 2025, the Bank
berkala OJK terhadap Bank terkait kesalahan incurred an administrative sanction in the form
pelaporan pada SLIK sebesar Rp 50.000.000 of a fine arising from a periodic examination by
sesuai Surat OJK No. SR-123/PB.21/2025 tanggal Otoritas Jasa Keuangan related to reporting errors
22 Juli 2025 in the Financial Information Service System (SLIK),
amounting to IDR50,000,000, as stated in OJK
Letter No. SR-123/PB.21/2025 dated July 22,
2025.
Tindak lanjut: Follow-up Actions:
Peningkatan kualitas pengawasan supervisi terus Enhanced the quality of supervisory oversight through
dilakukan melalui training terkait operasional serta operational-related training, as well as system
melakukan serta melakukan pengembangan sistem development to minimize human error in the execution
guna meminimalisasi human error dalam pelaksanaan of duties.
tugas.
Assessment GCG Berdasarkan CGPI GCG Assessment Based on CGPI
Selain melaksanakan Self assessment, Bank Mandiri Taspen In addition to implementing Self Assessment, Bank Mandiri
juga secara konsisten telah melaksanakan Third Party Taspen has also consistently implemented Third Party
Assessment yang dimaksudkan untuk mendapatkan second Assessment which is intended to get a second opinion on the
opinion terhadap kualitas implementasi GCG dalam rangka quality of GCG implementation in order to improve the quality
perbaikan kualitas implementasi GCG secara berkelanjutan. of GCG implementation on an ongoing basis. Third Party
Third Party Assessment dilaksanakan melalui program Assessment is carried out through the Corporate Governance
Corporate Governance Perception Index (CGPI) yang diadakan Perception Index (CGPI) program held by The Indonesian
oleh The Indonesian Institute of Corporate Governance (IICG). Institute of Corporate Governance (IICG). CGPI is followed
CGPI diikuti oleh perusahaan publik (emiten), BUMN, perbankan by public companies (issuers), SOEs, banks and other private
dan perusahaan swasta lainnya. companies.
Kriteria Penilaian Assessment Criteria
Aspek dan Indikator penilaian dalam CGPI adalah sebagai The aspects and indicators assessed in the Corporate
berikut: Governance Perception Index (CGPI) were as follows:
1. Struktur Governansi (Governance Structure) 1. Governance Structure
Aspek struktur governansi merupakan penilaian terhadap The governance structure aspect assessed the adequacy
kecukupan struktur dan infrastruktur perusahaan dalam of the Company’s structure and infrastructure in managing
mengelola perubahan model bisnis yang menciptakan business model changes to create value for stakeholders
nilai bagi para pemangku kepentingan sesuai dengan in accordance with governance principles. The indicators
prinsip governansi. Indikator penilaian dari aspek struktur included:
governansi meliputi:
a. Pemegang Saham a. Shareholders
b. Dewan Komisaris b. Board of Commissioners
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Corporate Governance
c. Direksi c. Board of Directors
d. Penanggung jawab manajemen fungsional d. Functional Management Accountability
2. Proses Governansi (Governance Process) 2. Governance Process
Aspek proses governansi merupakan penilaian terhadap The governance process aspect assessed the effectiveness
efektivitas sistem dan mekanisme dalam mengelola of systems and mechanisms in managing business model
perubahan model bisnis yang menciptakan nilai bagi para changes to create value for stakeholders in accordance with
pemangku kepentingan sesuai dengan prinsip governansi. governance principles. The indicators included:
Indikator penilaian dari aspek proses governansi meliputi:
a. Governansi pemenuhan hak Pemegang Saham dan a. Governance of Shareholders’ rights fulfillment and the
RUPS General Meeting of Shareholders (GMS)
b. Governansi Dewan Komisaris dan Direksi b. Governance of the Board of Commissioners and Board
of Directors
c. Governansi korporasi c. Corporate governance practices
d. Governansi pengungkapan dan keterbukaan informasi d. Governance of disclosure and transparency
e. Governansi pengawasan internal dan eksternal e. Governance of internal and external oversight
f. Governansi pengelolaan risiko dan kepatuhan f. Governance of risk management and compliance
g. Governansi modal insani (human capital) g. Governance of human capital
h. Governansi tanggung jawab sosial dan lingkungan h. Governance of social and environmental responsibility
i. Governansi pengadaan barang/jasa i. Governance of procurement of goods/services
j. Governansi teknologi informasi j. Governance of information technology
k. Governansi perencanaan stratejik k. Governance of strategic planning
l. Governansi inovasi bisnis l. Governance of business innovation
3. Hasil Governansi (Governance Outcome) 3. Governance Outcome
Aspek hasil governansi merupakan penilaian terhadap The governance outcome aspect assessed the quality
kualitas luaran, hasil, dampak dan manfaat dari mengelola of outputs, results, impacts, and benefits derived from
perubahan model bisnis yang menciptakan nilai bagi para managing business model changes to create value for
pemangku kepentingan sesuai dengan prinsip governansi. stakeholders in accordance with governance principles. The
Indikator penilaian dari aspek hasil governansi meliputi: indicators included:
a. Kinerja Keuangan a. Financial Performance
b. Kinerja Non Keuangan b. Non-Financial Performance
Pihak yang Melakukan Assessment Parties That Conduct Assessment
Pihak yang melakukan penilaian CGPI yaitu The Indonesian The party that carries out the CGPI assessment is the Indonesian
Institute of Corporate Governance (IICG). Institute of Corporate Governance (IICG).
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PT Bank Mandiri Taspen
Skor Penilaian Assessment Score
85,8 87,44 88,87 89,06 90,06 90,56 91,02
2018 / 2019 2019 / 2020 2020 / 2021 2021 / 2022 2022 / 2023 2023 / 2024 2024 / 2025
Penguatan Membangun Membangun Membangun Membangun Membangun Membangun
Platform Bisnis Keunggulan Ketahanan Ketangguhan Ketangkasan Kematangan Kapabilitas
Dalam Kerangka Bersaing Dalam Perusahaan Perusahaan Perusahaan Perusahaan Dinamis
GCG Kerangka GCG Dalam Rangka Dalam Kerangka Dalam Kerangka Dalam Kerangka Perusahaan
Strengthening Building GCG GCG GCG GCG Dalam Kerangka
Business Competitive Building Building Building Building GCG
Platforms Advantage Company Company Company Agility Corporate Building Dynamic
within the GCG within the GCG Resilience in the Resilience within the GCG Maturity Within Company
Framework Framework Context of GCG within the GCG Framework the GCG Capabilities
Framework Framework Within the GCG
Framework
Hasil penilaian CGPI 2024/2025 dengan tema “Membangun The 2024/2025 CGPI assessment, themed “Building Dynamic
Kapabilitas Dinamis Perusahaan Dalam Kerangka GCG” di Corporate Capabilities Within a GCG Framework,” at PT Bank
PT Bank Mandiri Taspen menunjukkan skor 91,02. Hasil Mandiri Taspen, yielded a score of 91.02. Based on this score,
pemeringkatan berdasarkan skor tersebut, PT Bank Mandiri PT Bank Mandiri Taspen is ranked as “Highly Trusted.”
Taspen berada dalam kategori predikat “Sangat Tepercaya”.
2025 Annual Report 799
Page 800
Corporate Governance
Corporate Governance
Rekomendasi dan Tindaklanjutnya Rekomendasi dan Tindaklanjutnya
I. Rekomendasi Khusus I. Special Recommendations
No Rekomendasi Tanggapan/Action Plan
Recommendation Action Plan
Aspek Struktur Tata Kelola (Governance Structure)
Governance Structure Aspect
1 Bank Mandiri Taspen perlu mengoptimalkan Berdasarkan Keputusan Pemegang Saham tanggal 4 Desember 2025, Bank
jumlah komisaris independen dalam komposisi telah mengangkat anggota Dewan Komisaris sebanyak 7 (tujuh) orang, di mana 5
Dewan Komisaris yang mengacu pada praktik (lima) di antaranya merupakan Komisaris Independen, termasuk Komisaris Utama.
terbaik. Komposisi tersebut telah melampaui ketentuan minimum yang dipersyaratkan,
Bank Mandiri Taspen needs to optimize the yaitu sekurang-kurangnya 50% dari total anggota Dewan Komisaris.
number of independent commissioners within Based on the Shareholders’ Resolution dated December 4, 2025, the Bank appointed
the composition of the Board of Commissioners in 7 (seven) members to the Board of Commissioners, of which 5 (five) are Independent
accordance with best practices. Commissioners, including the President Commissioner. This composition exceeds
the minimum requirement, which stipulates that at least 50% of the total members
of the Board of Commissioners must be Independent Commissioners.
2 Bank Mandiri Taspen perlu mengoptimalkan Bank akan melakukan review dan penyesuaian struktur organisasi secara berkala
dan menetapkan rancangan struktur organisasi dengan mengedepankan kejelasan akuntabilitas, efektivitas span of control,
dengan garis akuntabilitas yang jelas, dan hierarki agility lintas fungsi, serta kesiapan kapabilitas digital guna memastikan organisasi
yang fleksibel, serta adaptif dengan dinamika tetap selaras dengan strategi pertumbuhan, kebutuhan nasabah, dan perubahan
dari rencana strategis perusahaan, kebutuhan lingkungan industri.
bisnis, perkembangan teknologi, dan perubahan The Bank will periodically review and adjust its organizational structure by
lingkungan eksternal lainnya. emphasizing clear accountability, effective span of control, cross-functional agility,
Bank Mandiri Taspen needs to optimize and and digital capability readiness to ensure alignment with growth strategies,
establish an organizational structure design with customer needs, and changes in the industry environment.
clear lines of accountability, as well as a flexible
hierarchy that is adaptive to the dynamics of
the Company’s strategic plans, business needs,
technological developments, and other changes in
the external environment.
3 Bank Mandiri Taspen perlu melakukan Bank telah melakukan Pemutakhiran kebijakan dan evaluasi strategi secara berkala,
pemutakhiran kebijakan dan strategi Perusahaan serta melakukan penyesuaian jika terdapat perubahan regulasi yang signifikan atas
secara berkala melalui analisis berbasis risiko proses bisnis Bank secara keseluruhan
yang komprehensif berkaitan dengan dinamika The Bank has periodically updated its policies and evaluated its strategies, as well
lingkungan bisnis dan industri agar dapat as implemented adjustments in response to significant regulatory changes affecting
mengoptimalkan potensi perusahaan the Bank’s overall business processes.
Bank Mandiri Taspen needs to periodically update
its policies and strategies through comprehensive
risk-based analysis in relation to the dynamics of
the business and industry environment in order to
optimize the Company’s potential.
4 Bank Mandiri Taspen perlu mengoptimalkan Bank terus membangun budaya organisasi melalui The Mantap Ways yang
budaya organisasi disetiap level struktur organisasi mencakup lima karakteristik utama: Do the Right Thing & Way, Think Smart,
yang bersemangat menghadapi tantangan, gesit, Fast and Detail, Act Innovatively, C ollaborate for Results, dan C ustomer First, Always.
fleksibel, adaptif, inovatif, serta berani mengambil Nilai-nilai ini dirancang untuk diterapkan di seluruh level organisasi sebagai
peluang. landasan perilaku nyata yang mendorong setiap pegawai untuk bersikap gesit,
Bank Mandiri Taspen needs to optimize its adaptif, inovatif, dan berani mengambil peluang dalam menghadapi tantangan
organizational culture at all levels of the bisnis yang terus berkembang.
organizational structure to foster a mindset that The Bank continues to strengthen its organizational culture through The Mantap
is resilient in facing challenges, agile, flexible, Ways, which encompasses five core characteristics: Do the Right Thing & Way,
adaptive, innovative, and proactive in capturing Think Smart, Fast and Detail, Act Innovatively, Collaborate for Results, and
opportunities. Customer First, Always. These values are designed to be implemented across all
levels of the organization as a foundation for behavior, encouraging employees to
be agile, adaptive, innovative, and proactive in capturing opportunities amid an
evolving business landscape.
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PT Bank Mandiri Taspen
No Rekomendasi Tanggapan/Action Plan
Recommendation Action Plan
5 Bank Mandiri Taspen perlu mengoptimalkan Upaya Bank untuk mengoptimalkan hubungan dengan stakeholder diarahkan
hubungan dengan stakeholder yang bernilai untuk menciptakan nilai tambah bersama, memperkuat kinerja perusahaan,
tambah melalui pembangunan ekosistem bisnis serta memastikan pertumbuhan yang sehat dan berkelanjutan dengan tetap
yang terintegrasi, kolaboratif, dan berorientasi mengedepankan prinsip tata kelola perusahaan yang baik dengan:
pada keberlanjutan, sehingga mampu mendukung 1. Memperkuat strategi komunikasi stakeholder yang terintegrasi dan konsisten di
penciptaan kinerja unggul dan pertumbuhan seluruh kanal.
berkelanjutan. 2. Mengoptimalkan program stakeholder engagement kepada regulator, media,
Bank Mandiri Taspen needs to optimize value- dan komunitas secara terstruktur.
added stakeholder relationships through the 3. Mengintegrasikan prinsip ESG dalam operasional perusahaan.
development of an integrated, collaborative, and 4. Mendukung sinergi lintas unit dalam membangun ekosistem bisnis melalui
sustainability-oriented business ecosystem, in koordinasi komunikasi internal perusahaan.
order to support the achievement of superior The Bank’s efforts to optimize relationships with stakeholders are directed toward
performance and sustainable growth. creating shared value, strengthening corporate performance, and ensuring
healthy and sustainable growth, while upholding the principles of good corporate
governance, by:
1. Strengthening an integrated and consistent stakeholder communication
strategy across all channels.
2. Optimizing structured stakeholder engagement programs with regulators,
media, and communities.
3. Integrating ESG principles into the Company’s operations.
4. Supporting cross-unit synergy in building the business ecosystem through
coordinated internal communication.
Aspek Proses Tata Kelola (Governance Process)
Governance Process Aspect
1 Bank Mandiri Taspen perlu memperkuat penerapan Bank akan terus memperkuat budaya integritas dan kepatuhan melalui
pedoman etika dan kepatuhan di seluruh lini agar penyelarasan kebijakan etika, peningkatan disiplin control environment, optimalisasi
terhindar dari perilaku menyimpang dan lebih whistleblowing dan fraud awareness, serta penguatan peran pimpinan sebagai
tangguh menghadapi perubahan eksternal, role model guna memitigasi risiko perilaku menyimpang dan menjaga resiliensi
sehingga integritas dan keberlanjutan bisnis tetap organisasi terhadap perubahan eksternal.
terjaga. The Bank will continue to strengthen a culture of integrity and compliance through
Bank Mandiri Taspen needs to strengthen the alignment of ethical policies, enhancement of discipline within the control
the implementation of ethical guidelines and environment, optimization of whistleblowing and fraud awareness, as well as
compliance across all lines to prevent misconduct reinforcing the role of leadership as role models to mitigate the risk of misconduct
and enhance resilience to external changes, and maintain organizational resilience to external changes.
thereby safeguarding integrity and business
sustainability.
2 Bank Mandiri Taspen perlu mengoptimalkan sistem Sejak tahun 2021 pengelolaan WBS di Bank Mandiri Taspen dikelola oleh pihak
dan mekanisme efektifitas penerapan Whistle eksternal independen, hal ini bertujuan untuk mengoptimalkan system dan
Blowing System dengan memperhatikan umpan mekanisme pelaporan WBS. Dalam penerapan WBS telah memperhatikan
balik dari pelapor dan pemangku kepentingan, umpan balik dari pelapor dan pemangku kepentingan. Seluruh laporan WBS akan
serta melakukan perbaikan berkelanjutan agar ditindaklanjuti apabila memenuhi unsur pelaporan 4W+1H (what, where, when,
sistem tetap relevan dan berkelanjutan di masa who & how) dan hasil tindaklanjutnya akan disampaikan kembali kepada pelapor.
depan. Secara berkelanjutan Bank menekankan agar setiap laporan yang disampaikan
Bank Mandiri Taspen needs to optimize the melalui saluran WBS harus memenuhi unsur 4W+1H dan disosialisasikan kepada
effectiveness of its Whistleblowing System seluruh pegawai secara berkelanjutan dalam bentuk poster, sosialisasi dan
by considering feedback from reporters and pembelajaran melalui metode E-Learning.
stakeholders, as well as implementing continuous Setiap tahun Unit Pengelola Strategi Anti Fraud (SAF) telah melakukan survey
improvements to ensure the system remains self assessment penerapan SAF kepada seluruh pimpinan unit baik di Kantor
relevant and sustainable in the future. Pusat maupun Distribution/Cabang yang didalamnya memuat implementasi WBS
sebagai salah satu feedback implementasi WBS
Since 2021, the management of the Whistleblowing System (WBS) at Bank Mandiri
Taspen has been handled by an independent external party, with the objective of
optimizing the system and reporting mechanism. In its implementation, the WBS
has incorporated feedback from reporters and stakeholders. All WBS reports are
followed up provided they meet the 4W+1H reporting elements (what, where,
when, who, and how), and the outcomes of such follow-up are communicated back
to the reporter.
On an ongoing basis, the Bank emphasizes that all reports submitted through
the WBS channel must fulfill the 4W+1H elements, which are continuously
communicated to all employees through posters, socialization programs, and
learning modules via e-learning methods.
Annually, the Anti-Fraud Strategy (SAF) Management Unit conducts a self-
assessment survey on the implementation of SAF across all unit heads at both the
Head Office and Distribution/Branch levels, which includes the implementation of
the WBS as one of the feedback mechanisms for evaluating its effectiveness.
2025 Annual Report 801
Page 802
Corporate Governance
Corporate Governance
No Rekomendasi Tanggapan/Action Plan
Recommendation Action Plan
3 Bank Mandiri Taspen perlu memperkuat budaya Upaya Bank dalam memperkuat budaya risiko terhadap merging risk yang terdiri
risiko terhadap emerging risk, secara kolektif dari:
dan terintegrasi dengan sistem manajemen 1. Cyber Risk
risiko perusahaan, yang mendorong perusahaan Bank Mandiri Taspen menerapkan pengelolaan keamanan informasi melalui
menjadi lebih cepat mendeteksi, lebih terbuka tiga pilar utama Governance, Protection, dan Operations sebagai pendekatan
dalam komunikasi, dan lebih adaptif merespons terpadu dalam mengelola cyber risk yang terintegrasi dengan manajemen
ketidakpastian, sehingga menopang kinerja risiko perusahaan dan selaras dengan regulasi. Pendekatan ini memperkuat
unggul dan pertumbuhan berkelanjutan. budaya risiko siber agar organisasi lebih responsif dalam mendeteksi,
Bank Mandiri Taspen needs to strengthen its risk mengomunikasikan, dan menghadapi ancaman.
culture in addressing emerging risks in a collective • Penguatan dilakukan melalui tata kelola dan kontrol yang meningkatkan
manner and in integration with the enterprise kesadaran, kepatuhan, serta prinsip kehati-hatian dalam penggunaan TI,
risk management system, thereby enabling the sehingga risiko dapat dikelola secara konsisten dan terukur.
Company to detect risks more promptly, foster • Dari sisi teknis, Bank menerapkan kontrol berlapis mencakup network,
greater openness in communication, and respond endpoint, serta aplikasi dan data untuk menjaga kerahasiaan, integritas, dan
more adaptively to uncertainties, in order to ketersediaan informasi.
support superior performance and sustainable • Kesiapan operasional didukung SOC 24/7, sistem monitoring dan respons
growth. insiden terintegrasi, serta mekanisme backup dan recovery guna memastikan
ketahanan Bank sesuai ekspektasi regulator.
2. ESG (Environmental, Social and Governance)
Saat ini Bank Mandiri Taspen tidak terekspos signifikan dengan Risiko
Perubahan Iklim dikarenakan mayoritas pembiayaan Bank adalah pada segmen
pensiunan, sehingga Bank berfokus pada pengelolaan risiko perubahan iklim
untuk internal melalui efisiensi penggunaan energi, kertas dan meningkatkan
penggunaan produk dengan bahan yang ramah lingkungan untuk kegiatan
internal perusahaan
The Bank’s efforts to strengthen its risk culture in addressing emerging risks
include:
1. Cyber Risk
Bank Mandiri Taspen implements information security management through
three main pillars—Governance, Protection, and Operations—as an integrated
approach to managing cyber risk in alignment with enterprise risk management
and applicable regulations. This approach reinforces a cyber risk culture that
enables the organization to be more responsive in detecting, communicating,
and addressing threats.
• Strengthening efforts are carried out through governance and controls that
enhance awareness, compliance, and prudence in the use of information
technology, ensuring that risks are managed consistently and in a measurable
manner.
• From a technical perspective, the Bank implements layered controls covering
networks, endpoints, as well as applications and data to maintain the
confidentiality, integrity, and availability of information.
• Operational readiness is supported by a 24/7 Security Operations Center
(SOC), integrated monitoring and incident response systems, as well
as backup and recovery mechanisms to ensure the Bank’s resilience in
accordance with regulatory expectations.
2. ESG (Environmental, Social, and Governance)
Currently, Bank Mandiri Taspen is not significantly exposed to climate change
risks, as the majority of its financing portfolio is concentrated in the pension
segment. Accordingly, the Bank focuses on managing climate-related risks
internally through energy and paper efficiency initiatives, as well as increasing
the use of environmentally friendly materials and products in its internal
operations.
4 Bank Mandiri Taspen perlu mengoptimalkan sistem Dalam rangka memperkuat tata kelola perusahaan serta meningkatkan ketahanan
dan mekanisme keberlanjutan bisnis di perusahaan operasional secara menyeluruh, Bank mempersiapkan implementasi dan sertifikasi
(Business Continuity Management) sehingga Business Continuity Management System (BCMS) berbasis ISO 22301:2019 yang
perusahaan menjadi lebih cepat mendeteksi, lebih akan diterapkan secara bank wide
adaptif merespons, dan lebih resilien menghadapi Inisiatif ini merupakan bagian dari komitmen manajemen dalam memastikan
ketidakpastian, sehingga kinerja dan pertumbuhan keberlangsungan layanan kritikal, menjaga kepercayaan pemangku kepentingan,
berkelanjutan dapat terjaga. serta meningkatkan kesiapsiagaan organisasi dalam menghadapi berbagai potensi
Bank Mandiri Taspen needs to optimize its gangguan, baik yang bersifat operasional, teknologi maupun krisis eksternal.
Business Continuity Management (BCM) system In order to strengthen corporate governance and enhance overall operational
and mechanisms to enable the Company to resilience, the Bank is preparing the implementation and certification of a Business
detect disruptions more promptly, respond more Continuity Management System (BCMS) based on ISO 22301:2019, to be applied
adaptively, and strengthen resilience in the face of bank-wide.
uncertainty, thereby sustaining performance and This initiative forms part of management’s commitment to ensuring the continuity
long-term growth. of critical services, maintaining stakeholder trust, and improving organizational
preparedness in addressing potential disruptions, whether operational,
technological, or arising from external crises.
802 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
No Rekomendasi Tanggapan/Action Plan
Recommendation Action Plan
5 Bank Mandiri Taspen perlu mengoptimalkan Dalam rangka mewujudkan hal tersebut, Bank di tahun 2026 akan melakukan
kematangan sistem tata kelola human capital penyelarasan kamus kompetensi di setiap Divisi, yang akan diintegrasikan dalam
dengan mengintegrasikan pembelajaran yang program pengembangan kapabilitas pegawai.
berkelanjutan (learning organization), pengelolaan In support of this objective, the Bank in 2026 will align the competency framework
pengetahuan (knowledge management), serta across all Divisions, which will be integrated into employee capability development
budaya adaptif, yang mendukung kapabilitas programs.
dinamis perusahaan dan menjaga pertumbuhan
berkelanjutan.
Bank Mandiri Taspen needs to enhance the
maturity of its human capital governance system
by integrating continuous learning (learning
organization), knowledge management, and an
adaptive culture to support dynamic organizational
capabilities and sustain growth.
6 Bank Mandiri Taspen perlu mengoptimalkan 1. Dalam rangka mengoptimalkan mekanismen identifikasi ancaman terhadap
mekanisme identifikasi dan evaluasi berkala atas Bank Mandiri Taspen, Divisi SPM telah melakukan indentifikasi terhadap peluan
peluang, ancaman, dan dinamika lingkungan, serta dan ancaman yang ada, serta melakukan kajian terhadap isu strategis terbaru
melakukan transformasi bisnis dengan integrasi sebagaimana tercantum pada dokumen RBB dan rencana jangka panjang
dan penyesuaian strategi yang cepat, alokasi perusahaan (corporate plan)
sumber daya optimal, sehingga perusahaan 2. Bank mendorong pertumbuhan berkelanjutan melalui berbagai inovasi yang
dapat merespons perubahan secara adaptif dan salah satunya di drive melalui agenda MOTION (Mantap Inovation Award) dan
menciptakan nilai berkelanjutan peningkatan kapabikitas internal dalam mempersiapkan SDM yang tangguh
Bank Mandiri Taspen needs to optimize untuk mempertahankan relevansi bank di industri
mechanisms for the identification and periodic 3. Bank secara responsif memitigasi kondisi dinamika pasar yang berpotensi
evaluation of opportunities, threats, and menjadi peluang dan ancaman melalui monitoring kinerja dan stress test secara
environmental dynamics, as well as undertake rutin melakukan evaluasi atas implementasi strategi melalui agenda WGD,
business transformation through integrated and performance review, rapat direksi, rapat direksi dan komisaris, serta rapat
agile strategic adjustments and optimal resource kinerja dengan shareholders
allocation, enabling the Company to respond 1. In order to optimize the mechanism for identifying potential threats, the
adaptively to changes and create sustainable Strategic Planning and Management Division has conducted identification of
value. existing opportunities and threats, as well as assessments of the latest strategic
issues as outlined in the Bank’s Business Plan (RBB) and long-term corporate
plan.
2. The Bank promotes sustainable growth through various innovations, including
initiatives driven through the MOTION (Mantap Innovation Award) agenda,
as well as enhancing internal capabilities to develop resilient human capital in
maintaining the Bank’s relevance within the industry.
3. The Bank proactively mitigates market dynamics that may present both
opportunities and threats through regular performance monitoring and stress
testing, as well as periodic evaluations of strategy implementation through
Working Group Discussions (WGD), performance reviews, Board of Directors
meetings, joint meetings of the Board of Directors and Board of Commissioners,
and performance meetings with shareholders.
2025 Annual Report 803
Page 804
Corporate Governance
Corporate Governance
No Rekomendasi Tanggapan/Action Plan
Recommendation Action Plan
7 Bank Mandiri Taspen perlu memperkuat kapabilitas Bank telah menetapkan dan mengimplementasikan Roadmap Rencana Strategis
dan kapasitas sumber daya teknologi untuk Teknologi Informasi (RSTI) untuk 5 tahun kedepan (2026-2030) yang selaras
meningkatkan efisiensi operasional, memperluas dengan Rencana Bisnis Bank (RBB) dan Corporate Plan Bank Mandiri Taspen
inovasi digital, serta menjaga keamanan dan sebagai pedoman dalam pengembangan teknologi serta peningkatan kapabilitas
kepercayaan digital (digital trust and cyber sumber daya TI. Roadmap tersebut secara konsisten digunakan untuk memastikan
security), sehingga perusahaan lebih adaptif tercapainya efisiensi operasional, efektivitas proses bisnis, serta keberlanjutan
menghadapi perubahan dan mampu menjaga kinerja Bank. Bank juga telah memiliki dokumen Rencana Strategis Teknologi
kepercayaan stakeholders dan pertumbuhan Informasi (RSTI) yang terdokumentasi, mencakup antara lain:
berkelanjutan. a. IT Business Enabler Imperative, untuk memastikan stabilitas operasional dan
Bank Mandiri Taspen needs to strengthen the keandalan layanan TI dalam mendukung kegiatan bisnis Bank;
capability and capacity of its technology resources b. Governance & Awareness, Protection, dan Operation, yang mencakup
to enhance operational efficiency, expand penerapan tata kelola TI, peningkatan awareness, penguatan pengendalian dan
digital innovation, and maintain digital trust and keamanan siber, serta mitigasi risiko siber pada seluruh aktivitas operasional.
cybersecurity, thereby enabling the Company Seluruh inisiatif tersebut dilaksanakan secara terukur dan berkelanjutan guna
to be more adaptive to change while sustaining memastikan kepatuhan terhadap ketentuan yang berlaku, menjaga kepercayaan
stakeholder trust and long-term growth. pemangku kepentingan, serta mendukung pertumbuhan Bank yang sehat dan
berkelanjutan.
Dalam rangka memperkuat kapabilitas dan kapasitas sumber daya teknologi untuk
meningkatkan keamanan dan kepercayaan digital (digital trust and cyber security)
di Bank Mandiri Taspen, divisi CISO akan melakukan:
1. penyempurnaan dan peningkatan konsistensi atas penerapan framework 3
(tiga) pilar Governance & Awerness, Protection dan Operations (GPO) serta
didukung dengan adanya roadmap inisiatif untuk meningkatkan 3 (tiga) aspek
tersebut yang disusun berdasarkan hasil assesmen NIST CSF v2.0
2. sinergi dengan induk perusahaan (Bank Mandiri) untuk mengukur dan
memastikan pengelolaan tata kelola dan implmentasi teknologi keamanan siber
Bank dilakukan secara baik dan efektif dengan pendekatan proses assesment,
pemenuhan minimum requirement, kuesioner, joint audit serta shared service
The Bank has established and implemented a five-year Information Technology
Strategic Plan (RSTI) Roadmap (2026–2030), aligned with the Bank’s Business Plan
(RBB) and Corporate Plan of Bank Mandiri Taspen, as a guideline for technology
development and the enhancement of IT resource capabilities. The Roadmap is
consistently applied to ensure the achievement of operational efficiency, business
process effectiveness, and the sustainability of the Bank’s performance. The Bank
has also prepared a documented Information Technology Strategic Plan (RSTI),
which includes, among others:
a. IT Business Enabler Imperative, to ensure operational stability and the reliability
of IT services in supporting the Bank’s business activities;
b. Governance & Awareness, Protection, and Operations, which encompass the
implementation of IT governance, enhancement of awareness, strengthening
of controls and cybersecurity, as well as mitigation of cyber risks across all
operational activities.
All such initiatives are implemented in a measurable and sustainable manner to
ensure compliance with applicable regulations, maintain stakeholder trust, and
support the Bank’s sound and sustainable growth.
In order to strengthen the capability and capacity of technology resources to
enhance digital trust and cybersecurity at Bank Mandiri Taspen, the CISO Division
will undertake the following:
1. Enhancement and increased consistency in the implementation of the three-
pillar framework—Governance & Awareness, Protection, and Operations
(GPO)—supported by a structured initiative roadmap developed based on the
results of the NIST CSF v2.0 assessment;
2. Synergy with the parent entity, Bank Mandiri, to assess and ensure that the
governance and implementation of cybersecurity technologies are conducted
effectively through assessment processes, fulfillment of minimum requirements,
questionnaires, joint audits, and shared services.
804 Laporan Tahunan 2025
Page 805
PT Bank Mandiri Taspen
No Rekomendasi Tanggapan/Action Plan
Recommendation Action Plan
Aspek Hasil Tata Kelola (Governance Outcome)
Governance Outcome Aspect
1 Bank Mandiri Taspen perlu memperkuat 1. Sebagai respon terhadap adanya perubahan kondisi internal dan eksternal
kapabilitas, kapasitas, dan kompetensi utama yang dinamis, bank telah menyusun langkah strategis dalam hal penguata
perusahaan melalui implementasi strategi yang kapabilitas, kapasitas dan kompetensi bank untuk penguatan positioning bank
adaptif, tangkas, dan efisien, guna mendukung secara berkelanjutan diantaranya:
pertumbuhan berkelanjutan, memperkokoh posisi a. penguatan bisnis inti pada segmen pensiunan dengan pentrasi market
pasar, serta menciptakan nilai tambah bagi seluruh pensiunan ASN, TNI/POLRI dan Dapen BUMN
pemangku kepentingan. b. diversifikasi produk pada new market potensial (non pensiunan) untuk
Bank Mandiri Taspen needs to strengthen its core memperkuat pertumbuhan bisnis dan sebagai key lever penurunan exposure
capabilities, capacity, and competencies through risiko bisnis mono segmen
the implementation of adaptive, agile, and efficient c. peningkatan kualitas layanan melalui akselerasi digital yang robust dan
strategies to support sustainable growth, reinforce resilient serta ekspansi jaringan pada titik potensial
its market position, and create added value for all d. menjalin kemitraan strategs untuk penguatan ekosistem bisnis Bank
stakeholders. 2. Dalam rangka akselerasi value creation, bank memperkuat sinergi dengan
parents ecosystem dan linta entitas grup, diantaranya terkait dengan
employee secondment untuk pemerataan kapabilitas SDM, kerjasama bisnis
dan operasional sebagai bentuk peningkatan efektivitas dan efisiensi biaya,
pengembangan open API/integrasi aplikasi untuk perluasan layanan dan
kemudahan transaksi bagi nasabah
1. In response to dynamic internal and external conditions, the Bank has formulated
strategic measures to strengthen its capabilities, capacity, and competencies in
order to reinforce its positioning on a sustainable basis, including:
a. Strengthening core business in the pension segment through market
penetration targeting civil servant pensioners (ASN), Indonesian National
Armed Forces/Police (TNI/POLRI), and State-Owned Enterprise Pension
Funds (Dapen BUMN);
b. Product diversification into new potential markets (non-pension segment) to
support business growth and serve as a key lever in reducing mono-segment
business risk exposure;
c. Enhancement of service quality through accelerated digital initiatives that
are robust and resilient, as well as network expansion in potential locations;
d. Establishment of strategic partnerships to strengthen the Bank’s business
ecosystem.
2. In order to accelerate value creation, Bank Mandiri Taspen strengthens synergies
within the parent ecosystem and across group entities, including initiatives such
as employee secondment to equalize human capital capabilities, business and
operational collaborations to improve effectiveness and cost efficiency, and
the development of open APIs/application integration to expand services and
enhance transaction
2025 Annual Report 805
Page 806
Corporate Governance
Corporate Governance
No Rekomendasi Tanggapan/Action Plan
Recommendation Action Plan
2 Bank Mandiri Taspen perlu memperkuat sistem Bank telah memiliki serangkaian prosedur untuk melakukan Identifikasi,
mitigasi dan perbaikan proses kerja agar mampu Pengukuran, Pemantauan dan Pengendalian Risiko atas Insiden Operasional yang
mencegah serta mengurangi risiko terjadinya berpotensi timbul, diantaranya:
atau berulangnya fraud, kasus non-fraud, sanksi/ 1. Bank telah memiliki tools operational risk, diantaranya:
denda, maupun pelanggaran lainnya. a. Risk Control Self Asessment (RCSA)
Bank Mandiri Taspen needs to strengthen its b. Loss Event Database (LED)
mitigation system and improve work processes c. Key Risk Indicator (KRI)
to prevent and reduce the risk of fraud, non-fraud 2. Program Risk Awareness melalui : Newsletter, video risk awareness yang
cases, sanctions/penalties, and other violations, dilakukan secara berkala, Risk awareness untuk fraud eksternal.
including the recurrence of such incidents. 3. Monitoring harian yang dilakukan melalui Dashboard Internal Control serta
ORCUS
4. Melakukan review parameter Fraud Detection System (FDS) secara berkala.
5. Telah dilakukan improvement pada aplikasi FDS khususnya untuk coverage
event data non monetary. Pengembangan ini memungkinkan FDS untuk meng-
consume data aktivitas non monetary, seperti diantaranya aktivitas login,
perubahan password, device ID, dan aktivitas lainnya.
6. Memastikan tersedianya ketentuan internal atas seluruh aktivitas operasional di
Bank
The Bank has established a series of procedures for the Identification, Measurement,
Monitoring, and Control of Risks arising from potential operational incidents,
including:
1. The Bank has implemented operational risk tools, including:
a. Risk Control Self Assessment (RCSA);
b. Loss Event Database (LED);
c. Key Risk Indicator (KRI).
2. Risk Awareness programs conducted through newsletters, periodic risk
awareness videos, and specific awareness initiatives related to external fraud.
3. Daily monitoring conducted through the Internal Control Dashboard and
ORCUS.
4. Periodic review of parameters within the Fraud Detection System (FDS).
5. Enhancements to the FDS application, particularly in expanding coverage of
non-monetary event data. This development enables the FDS to process non-
monetary activity data, including login activities, password changes, device IDs,
and other related activities.
6. Ensuring the availability of internal policies and procedures governing all
operational activities within the Bank.
3 Bank Mandiri Taspen perlu mengoptimalkan Bank Mandiri Taspen senantiasa melakukan pengembangan layanan sebagai salah
penciptaan nilai yang berorientasi pada pelanggan satu bentuk perhatian Bank Mandiri Taspen terhadap kepuasan nasabah. Layanan
dan stakeholder, melampaui sekadar output, kantor Bank Mandiri Taspen telah dilengkapi dengan fasilitasfasilitas khusus
dengan memastikan setiap strategi, produk, pensiunan seperti ruang kesehatan, ruang pertemuan, ruang coffee break dan
dan layanan berkontribusi pada keberlanjutan fasilitas yang mendukung kenyamanan pensiunan.
penciptaan nilai perusahaan serta kepuasan Bank Mandiri Taspen continuously develops its services as part of its commitment
pemangku kepentingan. to enhancing customer satisfaction. The Bank’s office services are equipped with
Bank Mandiri Taspen needs to optimize value facilities tailored for pensioners, including healthcare rooms, meeting rooms, coffee
creation oriented toward customers and break areas, and other amenities that support the comfort of pension customers.
stakeholders, beyond mere outputs, by ensuring
that every strategy, product, and service
contributes to the sustainability of value creation
and stakeholder satisfaction.
4 Bank Mandiri Taspen perlu memastikan capaian Bank terus melakukan inovasi untuk memberi akses kemudahan usaha bagi para
inovasi yang mampu menciptakan nilai dan daya Pensiunan terutama melalui pengembangan digital. Secara bertahap melakukan
saing berkelanjutan, serta menjaga relevansi penguatan dan transformasi infrastruktur IT untuk menunjang inovasi berbasis
perusahaan di tengah dinamika perubahan. digital melalui pembaharuan sistem core banking untuk mendukung bisnis bank,
Bank Mandiri Taspen needs to ensure the cloud computing infrastruktur serta open API infrastruktur. Dengan pemanfaatan
achievement of innovations that generate teknologi baru pada core banking sistem yang ditunjang dengan desain strategi
sustainable value and competitiveness, while data dan desain strategi integrasi berbasis open API infrastruktur, diharapkan dapat
maintaining the Company’s relevance amid meningkatkan inovasi pada layanan dan produk yang ada di Bank Mandiri Taspen
dynamic changes. The Bank also continues to innovate in providing easier access to business
opportunities for pensioners, particularly through digital development initiatives.
Gradually, the Bank is strengthening and transforming its IT infrastructure to
support digital-based innovation, including upgrades to its core banking system,
cloud computing infrastructure, and open API infrastructure. Through the adoption
of new technologies in its core banking system, supported by data strategy design
and open API-based integration strategy, the Bank aims to enhance innovation in
its services and product offerings.
806 Laporan Tahunan 2025
Page 807
PT Bank Mandiri Taspen
II. Rekomendasi Tindak Lanjut II. Follow-up Recommendations
No Rekomendasi Tanggapan/Action Plan
Recommendation Action Plan
Rekomendasi Teknikal
Technical Recommendations
1 Perusahaan perlu terus meningkatkan Praktik bad corporate governance dalam suatu perusahaan dapat secara signifikan
kemampuan menavigasi kompleksitas lingkungan mengganggu integritas dan efektivitas sistem Tata Kelola Perusahaan yang Baik
yang meliputi VUCA (Vulnerable, Uncertainty, yang telah dibangun. Dengan menyadari hal ini, Bank Mandiri Taspen berkomitmen
Complexity and Ambiguity) – BANI (Brittle, kuat untuk menghindari tindakan atau kebijakan yang dapat memicu terjadinya
Anxious, Nonlinear, Incomprehensible) – TUNA praktik tersebut. Bank secara berkesinambungan memperkuat dan mengevaluasi
(Turbulent, Uncertain, Novel, Ambiguous) – FLUX kerangka tata kelola untuk memastikan keselarasan dengan standar etika,
(Fast, Uncharted, Liquid, Experimental) dengan kepatuhan regulasi, dan harapan para pemangku kepentingan sehingga diharapkan
lebih baik, menciptakan integrasi antara struktur kedepannya proses bisnis tidak hanya sejalan dengan governance for compliance
yang adaptif, pengembangan proses yang lincah, tetapi menjadi governance for resilience and long-term value creation.
serta hasil kinerja yang memberikan nilai jangka Practices of poor corporate governance within a company may significantly
panjang. Hal -hal tersebut menjadi kunci menuju undermine the integrity and effectiveness of the Good Corporate Governance
tata kelola modern yang risilien, inovatif, dan framework that has been established. In recognition of this, Bank Mandiri Taspen
berdaya saing tinggi. Dengan kata lain, diperlukan demonstrates a strong commitment to avoiding actions or policies that may trigger
pergeseran paradigma dari governance for such practices. The Bank continuously strengthens and evaluates its governance
compliance menjadi governance for resilience and framework to ensure alignment with ethical standards, regulatory compliance,
long-term value creation. and stakeholder expectations, with the objective that, going forward, business
The Company needs to continuously enhance processes will not only reflect governance for compliance but evolve toward
its capability to navigate the complexity of the governance for resilience and long-term value creation.
environment, including VUCA (Vulnerable,
Uncertainty, Complexity, and Ambiguity), BANI
(Brittle, Anxious, Nonlinear, Incomprehensible),
TUNA (Turbulent, Uncertain, Novel, Ambiguous),
and FLUX (Fast, Uncharted, Liquid, Experimental),
by fostering integration between adaptive
structures, agile process development, and
performance outcomes that deliver long-term
value. These elements are key to achieving modern
governance that is resilient, innovative, and highly
competitive. In this regard, a paradigm shift is
required from governance for compliance toward
governance for resilience and long-term value
creation.
2 Peningkatan kapabilitas dinamis perusahaan Dalam rangka mendukung pencapaian strategi Bank, akan dilakukan penguatan
dengan cara optimalisasi sumber daya dan proses kapabilitas kepemimpinan para leader di Bank Mandiri Taspen melalui penerapan
bisnis yang diinternalisasikan melalui kapabilitas 3 Pilar Leadership Competencies yang mencakup aspek bisnis, risiko, dan people.
dari sensing (mendeteksi peluang dan ancaman), Ketiga pilar ini akan menjadi landasan dalam pengembangan pegawai, proses
seizing (menangkap dan memanfaatkan peluang), penilaian kinerja (performance appraisal), serta penyusunan succession planning
dan transforming (konfigurasi ulang dan adaptasi) guna memastikan ketersediaan pipeline talenta yang siap mendukung keberlanjutan
di seluruh level organisasi, serta mengembangkan bisnis.
budaya pembelajaran yang berkelanjutan In order to support the achievement of the Bank’s strategy, leadership capability
(continuous learning) secara konsisten. enhancement initiatives will be implemented for leaders within Bank Mandiri Taspen
Enhancement of the Company’s dynamic through the adoption of three pillars of Leadership Competencies, encompassing
capabilities can be achieved through the business, risk, and people aspects. These three pillars will serve as the foundation
optimization of resources and business processes, for employee development, performance appraisal processes, and succession
internalized across all organizational levels planning to ensure the availability of a talent pipeline that supports business
through the capabilities of sensing (identifying sustainability.
opportunities and threats), seizing (capturing
and leveraging opportunities), and transforming
(reconfiguring and adapting), while consistently
fostering a culture of continuous learning.
2025 Annual Report 807
Page 808
Corporate Governance
Corporate Governance
No Rekomendasi Tanggapan/Action Plan
Recommendation Action Plan
3 Membangun kapabilitas dinamis, dengan Bank Mandiri Taspen akan memperkuat kapabilitas dinamis melalui adaptive
cara penguatan struktur governansi dengan leadership, pengembangan talent, digitalisasi governance process, dan penguatan
kepemimpinan Organ Perusahaan yang kuat, risk-control discipline untuk mendukung pertumbuhan bisnis pension ecosystem
visioner, dan adaptif; serta peningkatan secara berkelanjutan.
pengembangan karyawan secara berkelanjutan Bank Mandiri Taspen will further strengthen its dynamic capabilities through
agar memiliki keterampilan dan pengetahuan yang adaptive leadership, talent development, digitalization of governance processes,
dibutuhkan untuk beradaptasi dengan perubahan. and reinforcement of risk-control discipline to support the sustainable growth of
Transformasi dari proses governansi juga harus the pension ecosystem business.
konsisten dilakukan dengan mengembangkan
mekanisme seluruh fungsi manajemen menjadi
lebih efektif, adaptif, dan responsif, didukung oleh
pengelolaan risiko dan pengendalian yang ketat.
Building dynamic capabilities also requires
strengthening governance structures through
strong, visionary, and adaptive leadership of
the Company’s governing bodies, as well as
continuous employee development to ensure the
necessary skills and knowledge to adapt to change.
In addition, the transformation of governance
processes must be carried out consistently by
enhancing mechanisms across all management
functions to become more effective, adaptive, and
responsive, supported by robust risk management
and strong internal controls.
808 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Praktik Bad Corporate Governance
Bad Corporate Governance Practices
Bank Mandiri Taspen menyadari bahwa praktik-praktik bad Bank Mandiri Taspen realizes that bad corporate governance
corporate governance akan mengganggu sistem Tata Kelola practices will disrupt the Good Corporate Governance (GCG)
yang baik (GCG) yang telah dibangun oleh Bank Mandiri system that has been built by Bank Mandiri Taspen. Therefore,
Taspen. Oleh karena itu, selama tahun 2025, Perseroan tidak during 2025, the Company will not take any actions or policies
melakukan segala tindakan serta kebijakan yang berkaitan related to the practices shown in the following table:
dengan praktik itu yang ditunjukkan pada tabel sebagai berikut:
Praktik
No. Keterangan Information
Practice
Adanya laporan sebagai perusahaan yang mencemari Nihil
1. Report as a company that pollutes the environment.
lingkungan. Nil
Perkara penting yang sedang dihadapi oleh An important case that is being faced by the company,
perusahaan, entitas anak, anggota Direksi dan/atau subsidiary, members of the Board of Directors and / Nihil
2.
anggota Dewan Komisaris yang sedang menjabat tidak or members of the Board of Commissioners who are Nil
diungkapkan dalam LaporanTahunan. currently not disclosed in reports.
Ketidakpatuhan dalam pemenuhan kewajiban Nihil
3. Non-compliance in fulfilling tax obligations
perpajakan. Nil
Ketidaksesuaian penyajian laporan tahunan dan Community for the presentation of the annual report
Nihil
4. laporan keuangan dengan peraturan yang berlaku dan and financial statements with applicable regulations
Nil
SAK. and sacks.
Nihil
5. Kasus terkait buruh dan karyawan. Cases related to workers and employees.
Nil
Tidak terdapat pengungkapan segmen operasi pada There is no disclosure of the operating segment in the Nihil
6.
perusahaan listed. listed company Nil
Terdapat ketidaksesuaian antara LT hardcopy dengan There is a discrepancy between LT hardcopy with LT Nihil
7.
LT softcopy. softcopy. Nil
2025 Annual Report 809
Page 810
Indeks Referensi OJK
OJK Reference Index
Tanggung Jawab
Sosial Perusahaan
810 Laporan Tahunan 2025
Page 811
PT Bank Mandiri Taspen
Corporate Social
Responsibility
2025 Annual Report 811
Page 812
Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility
Bank Mandiri Taspen telah menerapkan Corporate Social Bank Mandiri Taspen has implemented Corporate
Responsibilities (CSR) yang selaras dengan penerapan Social Responsibilities (CSR) which are aligned with the
keuangan berkelanjutan. Sebagai lembaga jasa keuangan, implementation of sustainable finance. As a financial
Bank Mandiri Taspen berkomitmen untuk melaksanakan services institution, Bank Mandiri Taspen is committed to
penerapan keuangan berkelanjutan dalam kegiatan implementing sustainable finance in its business activities.
usahanya. Bank Mandiri Taspen ingin turut serta untuk turut Bank Mandiri Taspen wants to participate in contributing to
berkontribusi guna mewujudkan perekonomian nasional yang realize a national economy that grows in a stable, inclusive
tumbuh secara stabil, inklusif, dan berkelanjutan. and sustainable manner.
Sesuai dengan POJK No.51/POJK.03/2017 tentang Penerapan In accordance with POJK No.51/POJK.03/2017 concerning
Keuangan Berkelanjutan Bagi Lembaga Jasa Keuangan, Implementation of Sustainable Finance for Financial Services
Emiten dan Perusahaan Publik, tujuan penerapan keuangan Institutions, Issuers and Public Companies, the objective of
berkelanjutan adalah memberikan kesejahteraan ekonomi implementing sustainable finance is to provide economic and
dan sosial kepada seluruh rakyat, serta melindungi dan social welfare to all people, as well as protect and manage
mengelola lingkungan hidup secara bijaksana di Indonesia. the environment wisely in Indonesia . The process of economic
Proses pembangunan ekonomi harus mengedepankan development must prioritize the harmony of economic,
keselarasan aspek ekonomi, sosial, dan lingkungan hidup. social and environmental aspects. This is because the
Hal ini karena penyelenggaraan pembangunan yang hanya implementation of development that only targets economic
menargetkan pertumbuhan ekonomi akan menyebabkan growth will cause social inequality and a decrease in quality
kesenjangan sosial dan penurunan kualitas lingkungan hidup environment with all its implications.
dengan segala implikasinya.
Sesuai Surat Edaran Otoritas Jasa Keuangan No. 16/ In accordance with the Financial Services Authority Circular
SEOJK.04/2021 Tentang Bentuk dan Isi Laporan Tahunan No. 16 /SEOJK.04/2021 Regarding the Form and Content of
Emiten Atau Perusahaan Publik informasi tanggung Annual Reports of Issuers or Public Companies, information
jawab sosial perusahaan khususnya terkait tata kelola on corporate social responsibility, especially related to
keberlanjutan, kinerja ekonomi berkelanjutan, kinerja sustainable governance, sustainable economic performance,
lingkungan berkelanjutan dan kinerja sosial berkelanjutan sustainable environmental performance and sustainable
disampaikan pada Laporan Keberlanjutan yang disajikan social performance is presented in the Sustainability Report
secara terpisah dari Laporan Tahunan. which is presented separately from the Annual Report.
812 Laporan Tahunan 2025
Page 813
PT Bank Mandiri Taspen
Indeks
Referensi OJK
OJK Reference Index
2025 Annual Report 813
Page 814
Indeks Referensi OJK
OJK Reference Index
Kriteria Penjelasan Halaman Regulasi
Criteria Explanation Page Regulations
UMUM / GENERAL
Laporan Tahunan harus dicetak POJK 29
dan dijilid.
Annual Report is well printed
and bound.
Laporan Tahunan harus dapat POJK 29
diperbanyak dalam bentuk salinan
dokumen cetak dan salinan dokumen
elektronik.
Annual Report must be reproduced
in the form of printed copies of
documents and electronic copies of
documents.
Laporan Tahunan wajib disajikan dalam POJK 29
Bahasa Indonesia dan bahasa asing.
Annual Reports are presented in
Indonesian and foreign languages.
Laporan Tahunan wajib dimuat dalam POJK 29
Situs Web Emiten atau Perusahaan
Publik pada tanggal yang sama
dengan penyampaian Laporan Tahunan
kepada Otoritas Jasa Keuangan.
Annual Report must be published
on the Issuer’s or Public Company’s
Website on the same date as the
submission of the Annual Report
to the Financial Services Authority.
KILAS KINERJA / PERFORMANCE HIGHLIGHTS
Ikhtisar data keuangan penting Informasi memuat antara lain:
memuat informasi keuangan yang Information includes, among others:
disajikan dalam bentuk perbandingan
selama 3 (tiga) tahun buku atau 1. Pendapatan/penjualan. / Sales revenue. 30 SEOJK 16
sejak memulai usahanya jika Emiten
atau Perusahaan Publik tersebut 2. Laba bruto. / Gross profit. 30
menjalankan kegiatan usahanya
3. Laba Operasional. / Operational profit. 30 SEOJK 9
kurang dari 3 (tiga) tahun.
Summary of important financial 4. Laba sebelum pajak. / Profit before tax. 30
data contains financial information
presented in comparative form for 5. Laba bersih. / Net profit. 30
3 (three) financial years or since
6. Laba (rugi). / Profit and loss. 30 SEOJK 16
starting their business if the Issuer
or Public Company has been running 7. Total laba (rugi) komprehensif. / Total comprehensive profit (loss). 31 SEOJK 9
its business activities for less than 3
(three) years. 8. Jumlah laba (rugi) yang dapat diatribusikan kepada pemilik SEOJK 16
entitas induk dan kepentingan non pengendali. / Total profit
N/A
(loss) attributable to owners of the parent entity and
non-controlling interests.
9. Jumlah laba (rugi) komprehensif yang dapat diatribusikan SEOJK 16
kepada pemilik entitas induk dan kepentingan non Pengendali.
N/A
/ Total comprehensive profit (loss) attributable to owners of the
parent entity and non-controlling interests.
10. Laba (rugi) per saham. / Earnings (loss) per share. 31 SEOJK 9
SEOJK 16
11. Jumlah aset. / Total assets. 29
12. Jumlah liabilitas. / Total liabilities. 29
13. Jumlah ekuitas. / Total equity. 30
14. Dana pihak ketiga. / Third-party funds. 29 SEOJK 9
15. Pinjaman yang diterima. / Loans received. 29
814 Laporan Tahunan 2025
Page 815
PT Bank Mandiri Taspen
Kriteria Penjelasan Halaman Regulasi
Criteria Explanation Page Regulations
16. Rasio laba (rugi) terhadap jumlah aset. / SEOJK 16
33
Ratio of profit (loss) to total assets.
17. Rasio laba (rugi) terhadap ekuitas. / Profit (loss) to equity ratio. 33
18. Rasio laba (rugi) terhadap pendapatan/penjualan. /
33
Profit (loss) to revenue/sales ratio.
19. Rasio lancar. / Current ratio. 33
20. Rasio liabilitas terhadap ekuitas. / Liability to equity ratio. 33
21. Rasio liabilitas terhadap jumlah aset. /
33
Ratio of liabilities to total assets.
22. Rasio KPMM. / CAR ratio. 33 SEOJK 9
23. Aset produktif. / Productive assets. 33
24. Rasio Non-performing Loans (NPL). /
33
Non-performing loans (NPL) ratio.
25. Rasio Beban Operasional terhadap Pendapatan Operasional
(BOPO). / Ratio of Operating Expenses to Operating Income 33
(BOPO).
26. Cost to Income Ratio (CIR). 34
27. Rasio Net Interest Margin (NIM). /
33
Net Interest Margin (NIM) ratio.
28. Persentase pelanggaran dan pelampauan Batas Maksimum
Pemberian Kredit (BMPK). / Percentage of violations and 34
exceedances of the Legal Lending Limit (BMPK).
29. Rasio Giro Wajib Minimum (GWM). /
34
Statutory Reserve Ratio (GWM).
30. Rasio Posisi Devisa Neto (PDN). / Net Open Position (NOP) Ratio. 34
31. Informasi dan rasio keuangan lainnya yang relevan dengan SEOJK 9
emiten atau perusahaan publik dan jenis industrinya. / SEOJK 16
33-34
Information and other financial ratios that are relevant
to the issuer or public company and the type of industry.
Informasi Saham Informasi saham bagi Perusahaan Terbuka paling sedikit memuat: SEOJK 16
Stock Information Information on shares for Public Companies at least contains:
1. Saham yang telah diterbitkan untuk setiap masa triwulan yang
disajikan dalam bentuk perbandingan selama 2 (dua) tahun
buku terakhir, paling sedikit memuat / Shares that have been
issued for each quarter presented in comparative form for the
last 2 (two) financial years, at least contain:
a. Jumlah saham yang beredar. /
Number of outstanding shares.
b. Kapitalisasi pasar berdasarkan harga pada bursa efek
tempat saham dicatatkan. / Market capitalization is based on
the price on the stock exchange where the shares are listed.
c. Harga saham tertinggi, terendah, dan penutupan
berdasarkan harga pada bursa efek tempat saham
dicatatkan. / The highest, lowest and closing share prices 35
are based on the price on the stock exchange where the
shares are listed.
d. Volume perdagangan pada bursa efek tempat saham
dicatatkan. / Volumetrading on the stock exchange where
the shares are listed.
Informasi dalam huruf b), huruf c) dan huruf d) hanya diungkapkan
jika sahamnya tercatat di bursa efek.
Informasi disajikan dalam bentuk grafik dan tabel.
Information in letter b), letter c) and letter d) is only disclosed if the
shares are listed on the stock exchange.
Information is presented in the form of graphs and tables.
2025 Annual Report 815
Page 816
Indeks Referensi OJK
OJK Reference Index
Kriteria Penjelasan Halaman Regulasi
Criteria Explanation Page Regulations
2. Dalam hal terjadi aksi korporasi yang menyebabkan terjadinya SEOJK 16
perubahan pada saham, seperti pemecahan saham (stock
split), penggabungan saham (reverse stock), dividen saham,
saham bonus, perubahan nilai nominal saham, penerbitan efek
konversi, serta penambahan dan pengurangan modal, informasi
saham sebagaimana dimaksud pada angka 1) ditambahkan
penjelasan paling sedikit mengenai:
such as a stock split, reverse stock, stock dividends, bonus
shares, changes in the nominal value of shares, issuance of
convertible securities, and additions and capital reduction,
share information as referred to in number 1) is added with an
explanation of at least:
a. Tanggal pelaksanaan aksi korporasi. /
The date of implementation of the corporate action.
35
b. Rasio pemecahan saham (stock split), penggabungan saham
(reverse stock), dividen saham, saham. /
Stock split ratios, reverse stock ratios, stock dividends.
c. bonus, jumlah efek konversi yang diterbitkan, dan perubahan
nilai nominal saham. / bonus shares, number of convertible
securities issued, and changes in share nominal value.
d. Jumlah saham beredar sebelum dan sesudah aksi korporasi. /
The number of outstanding shares before and after the
corporate action.
e. Jumlah efek konversi yang dilaksanakan (jika ada). /
The number of effect conversions implemented (if any).
f. Harga saham sebelum dan sesudah aksi korporasi. /
Stock prices before and after corporate actions.
3. Dalam hal terjadi penghentian sementara perdagangan saham SEOJK 16
(suspension) dan/atau pembatalan pencatatan saham (delisting)
dalam tahun buku, dijelaskan alasan penghentian sementara
perdagangan saham (suspension) dan/atau pembatalan
pencatatan saham (delisting) tersebut. / In the event of a 35
temporary suspension of share trading (suspension) and/or
delisting of shares during the financial year, the reasons for
the temporary suspension of share trading (suspension) and/or
delisting of shares (delisting) shall be explained.
4. Dalam hal penghentian sementara perdagangan saham SEOJK 16
(suspension) sebagaimana dimaksud pada angka 3) dan/ atau
proses pembatalan pencatatan saham (delisting) masih
berlangsung hingga akhir periode Laporan Tahunan,
dijelaskan tindakan yang dilakukan untuk menyelesaikan
penghentian sementara perdagangan saham (suspension)
dan/atau pembatalan pencatatan saham (delisting) tersebut. 35
/ In the event that the temporary suspension of share trading
(suspension) as referred to in number 3) and/or the process of
canceling the listing of shares (delisting) is still ongoing until
the end of the Annual Report period, the actions taken to
resolve the temporary suspension of share trading (suspension)
and/or cancellation are explained. listing of shares (delisting).
LAPORAN DIREKSI DAN DEWAN KOMISARIS / REPORT OF BOARD OF DIRECTORS AND BOARD OF COMMISSIONERS
Laporan Direksi Laporan Direksi paling sedikit memuat uraian singkat mengenai:
Directors Report The Board of Directors’ report contains at least a brief description
of:
1. Kinerja Emiten atau Perusahaan Publik, paling sedikit memuat:
Performance of Issuers or Public Companies, at least includes:
a. Strategi dan kebijakan strategis Emiten atau Perusahaan SEOJK 9
Publik (termasuk untuk UUS apabila Bank memiliki UUS). / SEOJK 16
52
Issuer’s or Public Company’s strategy and strategic policies
(including for UUS if the Bank owns UUS).
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b. Peranan Direksi dalam perumusan strategi dan kebijakan SEOJK 16
strategis Emiten atau Perusahaan Publik. / The role of the
53
Board of Directors in formulating the strategy and strategic
policies of the Issuer or Public Company.
c. Proses yang dilakukan Direksi untuk memastikan
implementasi strategi Emiten atau Perusahaan Publik. / The
53
process carried out by the Board of Directors to ensure the
implementation of the Issuer’s or Public Company’s strategy.
d. Perbandingan antara hasil yang dicapai dengan yang SEOJK 9
ditargetkan Emiten atau Perusahaan Publik. / Comparison SEOJK 16
55
between the results achieved and those targeted by the
Issuer or Public Company.
e. Kendala yang dihadapi Emiten atau Perusahaan Publik. /
55-56
Obstacles faced by Issuers or Public Companies.
f. Struktur organisasi. / Organizational structure. 48 SEOJK 9
g. Aktivitas utama. / Main activity. 47
h. Teknologi informasi. / Information Technology. 54
i. Jenis produk dan jasa yang ditawarkan, termasuk penyaluran
kredit kepada debitur usaha mikro, kecil, dan menengah. /
47
Types of products and services offered, including lending to
debtors of micro, small and medium enterprises.
j. Tingkat suku bunga penghimpunan dan penyediaan dana./
50-51
Interest rates for raising and providing funds.
k. Perkembangan perekonomian dan target pasar. / Economic
49-50
development and target market.
l. Jaringan kerja dan mitra usaha di dalam dan/atau di luar
negeri. / Networks and business partners at home and/or 47-48
abroad.
m. Jumlah, jenis, dan lokasi kantor. / Number, type and location
47-48
of offices.
n. Kepemilikan Direksi, Dewan Komisaris, dan pemegang
saham dalam kelompok usaha Bank. / Ownership of
58
the Board of Directors, Board of Commissioners and
shareholders in the Bank’s business group.
o. Perubahan-perubahan penting yang terjadi pada Bank dan
kelompok usaha Bank dalam tahun yang bersangkutan. /
58
Important changes that occurred in the Bank and the Bank’s
business group in the year concerned.
p. Hal-hal penting yang diperkirakan terjadi pada masa
mendatang. / Important things that are expected to happen 56-57
in the future.
q. Sumber daya manusia meliputi jumlah, tingkat pendidikan,
pelatihan, dan pengembangan sumber daya manusia. /
48, 53
Human resources include the number, level of education,
training, and development of human resources.
2. Gambaran tentang prospek usaha Emiten atau Perusahaan SEOJK 9
Publik. / An overview of the business prospects of the Issuer or 56-57 SEOJK 16
Public Company.
3. Penerapan tata kelola Emiten atau Perusahaan Publik. /
58-60
Implementation of Issuer or Public Company governance.
2025 Annual Report 817
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Laporan Dewan Komisaris Laporan Dewan Komisaris paling sedikit memuat uraian singkat
Report of the Board of Commissioners mengenai:
The Board of Commissioners’ report contains at least a brief
description of:
1. Penilaian terhadap kinerja Direksi mengenai pengelolaan SEOJK 16
Emiten atau Perusahaan Publik, termasuk pengawasan Dewan SEOJK 9
Komisaris dalam perumusan dan implementasi strategi
Emiten atau Perusahaan Publik yang dilakukan oleh Direksi. /
Assessment of the Board of Directors’ performance regarding 67-70
the management of Issuers or Public Companies, including
oversight by the Board of Commissioners in the formulation and
implementation of the Issuer’s or Public Company’s strategy
carried out by the Board of Directors.
2. Pandangan atas prospek usaha Emiten atau Perusahaan Publik
yang disusun oleh Direksi. / Views on the business prospects of 70-71
Issuers or Public Companies compiled by the Board of Directors.
3. Pandangan atas penerapan tata kelola Emiten atau Perusahaan
Publik. / Views on the implementation of governance of the 71-75
Issuer or Public Company.
4. Perubahan komposisi Dewan Komisaris (jika ada) dan alasan SEOJK 9
perubahannya. / Changes in the composition of the Board of 76-77
Commissioners (if any) and reasons for the changes.
5. Frekuensi dan cara pemberian nasihat kepada anggota Direksi./
Frequency and method of providing advice to members of the 67-68
Board of Directors.
Surat Pernyataan Anggota Direksi Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris SEOJK 16
dan Anggota Dewan Komisaris tentang Tanggung Jawab atas Laporan Tahunan Surat pernyataan POJK 29
Statement Letter from Members of the anggota Direksi dan anggota Dewan Komisaris tentang tanggung
Board of Directors and Members of the jawab atas Laporan Tahunan disusun sesuai dengan format Surat
Board of Commissioners Pernyataan Anggota Direksi dan Anggota Dewan Komisaris tentang
Tanggung Jawab atas Laporan Tahunan.
Statement Letter from Members of the Board of Directors and
80-81
Members of the Board of Commissioners regarding Responsibility
for the Annual Report. Statement letter from members of the Board
of Directors and members of the Board of Commissioners regarding
responsibility for the Annual Report is prepared in accordance
with the format of Statement Letter from Members of the Board of
Directors and Members of the Board of Commissioners regarding
Responsibility for the Annual Report.
PROFIL PERUSAHAAN / COMPANY PROFILE
Nama dan alamat lengkap perusahaan Akses terhadap Emiten atau Perusahaan Publik termasuk kantor SEOJK 9
Company name and full address cabang atau kantor perwakilan yang memungkinkan masyarakat SEOJK 16
dapat memperoleh informasi mengenai Emiten atau Perusahaan
Publik, meliputi:
Access to Issuers or Public Companies including branch offices or
representative offices that enable the public to obtain information
about Issuers or Public Companies, including: 84-85
1. Alamat / Address
2. Nomor telepon / Phone number
3. Alamat surat elektronik / Email address
4. Alamat situs web / Website address
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Nama dan alamat kantor cabang Memuat informasi antara lain:
atau kantor perwakilan (jika ada) Contains information including:
Name and address of branch office
or representative office (if any) Nama dan alamat kantor cabang/perwakilan, meliputi:
Name and address of the branch/representative office, including:
a. Alamat / Address
b. Nomor telepon / Phone number
c. Alamat surat elektronik / E-mail address
d. Alamat situs web / Website address 86-87
Catatan: apabila perusahaan tidak memiliki entitas anak, kantor
cabang, dan kantor perwakilan, agar diungkapkan.
Notes: if the company does not have subsidiaries, branch offices,
and representative offices, so that it is disclosed.
Riwayat singkat Emiten atau Mencakup antara lain: tanggal/tahun pendirian, nama, perubahan SEOJK 9
Perusahaan Publik nama perusahaan (jika ada), dan tanggal efektif perubahan nama SEOJK 16
Brief history of Issuer or Public perusahaan.
Company Include among others: date/year of establishment, name, change
of company name (if any), and effective date of change of company
name. 91-93
Catatan: apabila perusahaan tidak pernah melakukan perubahan
nama, agar diungkapkan.
Notes: if the company has never changed its name, please disclose
it.
Visi, Misi, dan Budaya Perusahaan Mencakup / Includes: SEOJK 9
Vision, Mission and Corporate Culture SEOJK 16
1. Visi Perusahaan / Company Vision 94
2. Misi Perusahaan / Company Mission 95
3. Pernyataan mengenai budaya perusahaan (corporate culture)
yang dimiliki Perusahaan. / Statement that the vision and
96-97
mission have been reviewed and approved by the Board of
Directors/Board of Commissioners in the financial year.
Kegiatan Usaha Uraian mengenai antara lain / Description of, among others: SEOJK 9
Business activities SEOJK 16
1. Kegiatan usaha perusahaan menurut anggaran dasar terakhir. /
The company’s business activities according to the latest articles 98-99
of association.
2. Kegiatan usaha yang dijalankan. /Business Activities
99
Undertaken.
3. Produk dan/atau jasa yang dihasilkan. / Products and/or services
99-105
produced.
Wilayah Operasional Wilayah operasional Emiten atau Perusahaan Publik. Wilayah SEOJK 16
Operational Area operasional merupakan wilayah atau daerah pelaksanaan kegiatan
operasional atau jangkauan dari kegiatan operasional perusahaan.
106-109
Issuer’s or Public Company’s operational area. The operational area
is the area or area where operational activities are carried out or the
scope of the company’s operational activities.
Struktur Organisasi Struktur organisasi Emiten atau Perusahaan Publik dalam bentuk SEOJK 9
Organizational structure bagan, paling sedikit sampai dengan struktur 1 (satu) tingkat di SEOJK 16
bawah Direksi termasuk komite di bawah Direksi (jika ada) dan
komite di bawah Dewan Komisaris, disertai dengan nama dan
jabatan.
112-113
The organizational structure of the Issuer or Public Company in
the form of a chart, at least up to 1 (one) level below the Board of
Directors including committees under the Board of Directors (if any)
and committees under the Board of Commissioners, accompanied
by names and positions.
Keanggotaan Asosiasi Daftar keanggotaan asosiasi industri baik dalam skala nasional SEOJK 16
Association Membership maupun internasional yang berkaitan dengan penerapan keuangan
berkelanjutan.
111
List of industry association memberships both on a national and
international scale related to the implementation of sustainable
finance.
2025 Annual Report 819
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Indeks Referensi OJK
OJK Reference Index
Kriteria Penjelasan Halaman Regulasi
Criteria Explanation Page Regulations
Profil Direksi Profil Direksi, paling sedikit memuat / Profile of the Board of SEOJK 9
Board of Directors Profile Directors, at least contains: SEOJK 16
1. Nama dan jabatan yang sesuai dengan tugas dan tanggung
jawab. / Name and position in accordance with the duties and
responsibilities.
2. Foto terbaru. / Latest photos.
3. Usia. / Age
4. Kewarganegaraan. / Citizenship.
5. Riwayat pendidikan dan/atau sertifikasi. / Educational history
and/or certification.
6. Riwayat jabatan, meliputi informasi:
Position history, including information on:
a. Dasar hukum pengangkatan sebagai anggota Direksi pada
Emiten atau Perusahaan Publik yang bersangkutan / The
legal basis for appointment as a member of the Board of
Directors of the Issuer or Public Company concerned
b. Rangkap jabatan, baik sebagai anggota Direksi, anggota
Dewan Komisaris, dan/atau anggota komite serta jabatan
lainnya baik di dalam maupun di luar Emiten atau
Perusahaan Publik. Dalam hal anggota Direksi tidak memiliki
rangkap jabatan, maka diungkapkan mengenai hal tersebut.
/ Concurrent positions, both as members of the Board of
Directors, members of the Board of Commissioners, and/or 114-121
committee members as well as other positions both inside
and outside the Issuer or Public Company. In the event that
members of the Board of Directors do not have concurrent
positions, then this is disclosed.
c. Pengalaman kerja beserta periode waktunya baik di dalam
maupun di luar Emiten atau Perusahaan Publik. / Work
experience and time period both inside and outside the
Issuer or Public Company.
7. Hubungan afiliasi dengan anggota Direksi lainnya, anggota SEOJK 9
Dewan Komisaris, pemegang saham utama, dan pengendali SEOJK 16
baik langsung maupun tidak langsung sampai kepada POJK 13
pemilik individu, meliputi nama pihak yang terafiliasi. Dalam
hal anggota Direksi tidak memiliki hubungan afiliasi, maka
Emiten atau Perusahaan Publik mengungkapkan hal tersebut.
Hubungan keuangan dan hubungan keluarga anggota Direksi
dan anggota Dewan Komisaris dengan anggota Direksi lain,
anggota Dewan Komisaris lain, dan/atau pemegang saham
pengendali Bank. / The of the Board of Commissioners, major
shareholders and controllers, either directly or indirectly to
individual owners, including names of affiliated parties. In the
event that members of the Board of Directors have no affiliation,
the Issuer or Public Company shall disclose this. Financial
relationships and family relationships of members of the Board
of Directors and members of the Board of Commissioners with
other members of the Board of Directors, other members of the
Board of Commissioners, and/or controlling shareholders of the
Bank.
8. Perubahan komposisi anggota Direksi dan alasan SEOJK 16
perubahannya. Dalam hal tidak terdapat perubahan komposisi
anggota Direksi, maka diungkapkan mengenai hal tersebut.
/ Changes in the composition of members of the Board of 122-124
Directors and reasons for the changes. In the event that there
is no change in the composition of the members of the Board of
Directors, this will be disclosed.
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Profil Dewan Komisaris Profil Dewan Komisaris, paling sedikit memuat: SEOJK 9
Profile of the Board of Commissioners Profile of the Board of Commissioners, at least contains: SEOJK 16
1. Nama dan jabatan. / Name and position.
2. Foto terbaru. / Latest photos.
3. Usia. / Age.
4. Kewarganegaraan. / Citizenship.
5. Riwayat pendidikan dan/atau sertifikasi. / Educational history
and/or certification.
6. Riwayat jabatan, meliputi informasi:
Position history, including information on:
a. Dasar hukum pengangkatan sebagai anggota Dewan
Komisaris / The legal basis for appointment as a member
of the Board of Directors of the Issuer or Public Company
concerned
b. Dasar hukum pengangkatan pertama kali sebagai anggota
Dewan Komisaris yang merupakan komisaris independen
pada Emiten atau Perusahaan Publik yang bersangkutan.
/ Legal basis for the first appointment as a member of
the Board of Commissioners who is an independent
commissioner of the Issuer or Public Company concerned.
c. Rangkap jabatan, baik sebagai anggota Dewan Komisaris,
anggota Direksi, dan/atau anggota komite serta jabatan
lainnya baik di dalam maupun di luar Emiten atau
Perusahaan Publik. Dalam hal anggota Dewan Komisaris
tidak memiliki rangkap jabatan, maka diungkapkan mengenai
hal tersebut. / Concurrent positions, both as members of the
Board of Directors, members of the Board of Commissioners, 125-131
and/or committee members as well as other positions both
inside and outside the Issuer or Public Company. In the
event that members of the Board of Directors do not have
concurrent positions, then this is disclosed.
d. Pengalaman kerja beserta periode waktunya baik di dalam
maupun di luar Emiten atau Perusahaan Publik. / Work
experience and time period both inside and outside the
Issuer or Public Company.
7. Hubungan afiliasi dengan anggota Dewan Komisaris lainnya, SEOJK 9
pemegang saham utama, dan pengendali baik langsung SEOJK 14
maupun tidak langsung sampai kepada pemilik individu, SEOJK 16
meliputi nama pihak yang terafiliasi. POJK 17
Dalam hal anggota Dewan Komisaris tidak memiliki hubungan
afiliasi, maka Emiten atau Perusahaan Publik mengungkapkan hal
tersebut.
Hubungan keuangan dan hubungan keluarga anggota Direksi dan
anggota Dewan Komisaris dengan anggota Direksi lain, anggota
Dewan Komisaris lain, dan/atau pemegang saham pengendali
Bank.
Affiliation with other members of the Board of Directors,
members of the Board of Commissioners, major shareholders
and controllers, either directly or indirectly to individual owners,
including names of affiliated parties.
In the event that members of the Board of Directors have no
affiliation, the Issuer or Public Company shall disclose this.
Financial relationships and family relationships of members of the
Board of Directors and members of the Board of Commissioners
with other members of the Board of Directors, other members of
the Board of Commissioners, and/or controlling shareholders of the
Bank.
8. Pernyataan independensi komisaris independen dalam hal SEOJK 16
komisaris independen telah menjabat lebih dari 2 (dua) periode.
/ Statement of independence of the independent commissioner N/A
in the event that the independent commissioner has served
more than 2 (two) terms.
2025 Annual Report 821
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9. Perubahan komposisi anggota Dewan Komisaris dan alasan SEOJK 16
perubahannya. Dalam hal tidak terdapat perubahan komposisi
anggota Dewan Komisaris, maka diungkapkan mengenai hal
tersebut. / Changes in the composition of members of the Board 132-134
of Directors and reasons for the changes. In the event that there
is no change in the composition of the members of the Board of
Directors, this will be disclosed.
Profil singkat pejabat eksekutif Termasuk susunan pejabat eksekutif beserta jabatan dan ringkasan SEOJK 9
Executive officer brief profile Riwayat hidup. / Including the composition of executive officers 135-150
along with their positions and a summary of Curriculum Vitae.
Jumlah karyawan dan data Jumlah karyawan menurut jenis kelamin, jabatan, usia, tingkat SEOJK 9
pengembangan kompetensi karyawan. pendidikan, dan status ketenagakerjaan (tetap/kontrak) dalam tahun SEOJK 16
Number of employees and employee buku. / Data on employee competency development that has been
competency development data. carried out in the financial year consisting of parties (position levels)
who attended training, types of training, and training objectives as 151-154
well as equal opportunities for all employees.
Pengungkapan informasi dapat disajikan dalam bentuk tabel. /
Employee competency development costs that have been incurred
in the financial year.
Komposisi pemegang saham Nama pemegang saham dan persentase kepemilikan pada awal SEOJK 9
Shareholder composition dan akhir tahun buku, yang terdiri dari informasi mengenai: SEOJK 16
Names of shareholders and percentage of ownership at the POJK 17
beginning and end of the financial year, which consists of
information regarding:
1. Pemegang saham yang memiliki 5% (lima persen) atau lebih
saham Emiten atau Perusahaan Publik. / Shareholders who own 156
5% (five percent) or more shares of Issuers or Public Companies.
2. Anggota Direksi dan anggota Dewan Komisaris yang memiliki
saham Emiten atau Perusahaan Publik.
Dalam hal seluruh anggota Direksi dan/atau seluruh anggota
Dewan Komisaris tidak memiliki saham, maka diungkapkan
mengenai hal tersebut.
156
2. Members of the Board of Directors and members of the Board of
Commissioners who own shares of Issuers or Public Companies.
In the event that all members of the Board of Directors and/or
all members of the Board of Commissioners do not own shares,
then this matter shall be disclosedthe.
3. Persentase kepemilikan tidak langsung atas saham Emiten
atau Perusahaan Publik oleh anggota Direksi dan anggota
Dewan Komisaris pada awal dan akhir tahun buku, termasuk
informasi mengenai pemegang saham yang terdaftar dalam
daftar pemegang saham untuk kepentingan kepemilikan tidak
langsung anggota Direksi dan anggota Dewan Komisaris.
Dalam hal seluruh anggota Direksi dan/atau seluruh anggota
Dewan Komisaris tidak memiliki kepemilikan tidak langsung
atas saham Emiten atau Perusahaan Publik, maka diungkapkan
mengenai hal tersebut.
3. shares by members of the Board of Directors and members of
the Board of Commissioners at the beginning and end of the
financial year, including information regarding shareholders who 156
are registered in the register of shareholders for the benefit of
indirect ownership by members of the Board of Directors and
members of the Board of Commissioners. In the event that all
members of the Board of Directors and/or all members of the
Board of Commissioners do not have indirect ownership of the
shares of the Issuer or Public Company, then this matter must
be disclosed.
Directors and commissioners who own Shares (Directors and
Board of Commissioners/Supervisory Board must report to
the company regarding their and/or family’s share ownership
in the company concerned and other companies, including any
changes thereto).
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4. Kelompok pemegang saham masyarakat, yaitu kelompok SEOJK 16
pemegang saham yang masing-masing memiliki kurang dari 5%
(lima persen) saham Emiten atau Perusahaan Publik. / Group of
public shareholders, namely groups of shareholders who each 156
own less than 5% (five percent) of the shares of the Issuer or
Public Company.
5. Jumlah pemegang saham dan persentase kepemilikan per akhir SEOJK 16
tahun buku berdasarkan klasifikasi: / Number of shareholders
and percentage of ownership at the end of the financial year
based on classification:
a. Kepemilikan institusi lokal. / Ownership of local institutions.
155
b. Kepemilikan institusi asing. / Ownership of foreign
institutions.
c. Kepemilikan individu lokal. / Local individual ownership.
d. Kepemilikan individu asing. / Foreign individual ownership.
Informasi di atas dapat disajikan dalam bentuk tabel. / The above
information can be presented in tabular form.
Pemegang saham utama dan Informasi mengenai pemegang saham utama dan pengendali SEOJK 9
pengendali Emiten atau Perusahaan Publik, baik langsung maupun tidak SEOJK 16
Major and controlling shareholder langsung, sampai kepada pemilik individu, yang disajikan
dalam bentuk skema atau bagan. / Information regarding major 157
shareholders and controllers of Issuers or Public Companies, either
directly or indirectly, up to individual owners, presented in the form
of a schematic or chart.
Daftar entitas anak perusahaan Nama entitas anak, perusahaan asosiasi, perusahaan ventura SEOJK 9
asosiasi, perusahaan ventura bersama dimana Emiten atau Perusahaan Publik memiliki SEOJK 16
List of associate subsidiaries, venture pengendalian bersama entitas (jika ada), beserta persentase
companies kepemilikan saham, bidang usaha, total aset, dan status operasi
entitas anak, perusahaan asosiasi, perusahaan ventura bersama.
Untuk entitas anak, ditambahkan informasi mengenai alamat entitas
anak tersebut.
157
Names of subsidiaries, associated companies, joint venture
companies where the Issuer or Public Company has joint control of
the entity (if any), along with the percentage of share ownership,
line of business, total assets, and operating status of subsidiaries,
associated companies, joint venture companies.
For subsidiaries, information regarding the address of the subsidiary
is added.
Informasi terkait dengan Kelompok Bank yang merupakan bagian dari suatu kelompok usaha dan/atau SEOJK 9
Usaha Bank memiliki Entitas Anak, harus menambahkan dengan:
Information related to the Bank Banks that are part of a business group and/or have Subsidiaries,
Business Group must add:
Struktur kelompok usaha Bank yang meliputi:
The structure of the Bank’s business group which includes:
a. Struktur kelompok usaha Bank, antara lain terdiri dari Bank,
Entitas Anak, perusahaan terelasi (sister company), Entitas
Induk sampai dengan ultimate shareholder. / The structure of
the Bank’s business group consists of the Bank, Subsidiaries,
sister companies, Parent Entity up to the ultimate shareholder.
158
b. Struktur keterkaitan kepengurusan dalam kelompok usaha Bank.
/ Management linkage structure within the Bank’s business
group.
c. Pemegang saham yang bertindak atas nama pemegang saham
lain. Pengertian pemegang saham yang bertindak atas nama
pemegang saham lain adalah pemegang saham perorangan
atau entitas yang memiliki tujuan bersama yaitu mengendalikan
Bank, berdasarkan atau tidak berdasarkan suatu perjanjian.
/ Shareholders acting on behalf of other shareholders. The
definition of a shareholder acting on behalf of another
shareholder is an individual shareholder or an entity that has the
common goal of controlling the Bank, based on or not based on
an agreement.
2025 Annual Report 823
Page 824
Indeks Referensi OJK
OJK Reference Index
Kriteria Penjelasan Halaman Regulasi
Criteria Explanation Page Regulations
Kronologis pencatatan saham Kronologis pencatatan saham, jumlah saham, jumlah saham tercatat SEOJK 16
Share listing chronology setelah masing-masing tindakan korporasi (corporate action), nilai
nominal, dan harga penawaran dari awal pencatatan hingga akhir
tahun buku serta nama bursa efek dimana saham Emiten atau
Perusahaan Publik dicatatkan, termasuk pemecahan saham (stock
split), penggabungan saham (reverse stock), dividen saham, saham
bonus, dan perubahan nilai nominal saham, pelaksanaan efek
konversi, pelaksanaan penambahan dan pengurangan modal (jika
ada).
159
Chronology of share listing, number of shares, number of listed
shares after each corporate action, nominal value, and offering
price from the beginning of listing to the end of the financial year
as well as the name of the stock exchange where the Issuer’s or
Public Company’s shares are listed, including stock splits ( stock
split), merger of shares (reverse stock), stock dividends, bonus
shares, and changes in the nominal value of shares, implementation
of conversion effects, implementation of capital additions and
reductions (if any).
Informasi pencatatan efek lainnya Informasi pencatatan efek lainnya yang belum jatuh tempo pada SEOJK 16
Information on the listing of other tahun buku paling sedikit memuat nama efek, tahun penerbitan,
securities tingkat suku bunga/imbal hasil, tanggal jatuh tempo, nilai
penawaran, dan peringkat efek (jika ada).
Information on the listing of other securities that are not yet due 160-161
in the financial year at least contains the names of the securities,
the type of corporate action that causes a change in the number
of other securities, year of issue, interest rate/yield, maturity date,
offering value, name of stock exchange where other securities are
listed, and securities rating (if any).
Informasi penggunaan jasa akuntan Informasi penggunaan jasa akuntan publik (AP) dan kantor akuntan SEOJK 16
publik (AP) dan kantor akuntan publik publik (KAP) beserta jaringan/asosiasi/aliansinya meliputi:
(KAP) Information on the use of public accounting services (AP) and public
Information on the use of public accounting firms (KAP) and their networks/associations/alliance
accounting services (AP) and public includes:
accounting firms (KAP)
1. Nama dan alamat. / Name and address.
2. Periode penugasan. / Assignment period.
3. Informasi jasa audit dan/atau non audit yang diberikan. /
Information on audit and/or non-audit services provided.
4. Biaya jasa (fee) audit dan/atau non audit untuk masing- masing
penugasan yang diberikan selama tahun buku. / Audit and/or
non-audit service fees for each assignment given during the 162
financial year.
5. Dalam hal AP dan KAP beserta jaringan/asosiasi/ aliansinya,
yang ditunjuk tidak memberikan jasa non audit, maka
diungkapkan mengenai informasi tersebut. / In the event that
the designated AP and KAP and their network/ association/
alliance do not provide non-audit services, then the information
shall be disclosed.
Pengungkapan informasi penggunaan jasa AP dan KAP beserta
jaringan/asosiasi/aliansinya dapat disajikan dalam bentuk tabel.
Disclosure of information on the use of AP and KAP services and
their networks/associations/alliances can be presented in tabular
form.
Nama dan alamat lembaga dan/atau Nama dan alamat lembaga dan/atau profesi penunjang pasar SEOJK 16
profesi penunjang. modal selain AP dan KAP. / Names and addresses of capital market
supporting institutions and/or professions other than AP and KAP. 163
Name and address of supporting
institution and/or profession.
824 Laporan Tahunan 2025
Page 825
PT Bank Mandiri Taspen
Kriteria Penjelasan Halaman Regulasi
Criteria Explanation Page Regulations
Penghargaan dan Sertifikasi. Informasi memuat antara lain: SEOJK 9
Awards and Certifications. Information includes, among others:
1. Nama penghargaan dan/atau sertifikasi (berskala nasional dan
internasional). / Name of award and/or certification (national and
international scale).
2. Tahun perolehan penghargaan dan/atau sertifikasi. / Year of 164-166
award and/or certification.
3. Badan pemberi penghargaan dan/atau sertifikasi. / Awarding
and/or certification bodies.
4. Masa berlaku (untuk sertifikasi). / Validity period (for
certification).
ANALISIS DAN PEMBAHASAN MANAJEMEN ATAS KINERJA PERUSAHAAN /
MANAGEMENT DISCUSSION AND ANALYSIS OF THE COMPANY’S PERFORMANCE
Rencana Strategis Bank 1. Rencana korporasi (corporate plan). / Corporate plan SEOJK 14
2. Rencana bisnis bank (business plan). / Business plan 179-181 POJK 17
Bank Strategic Plan
Tinjauan operasi per segmen usaha Tinjauan operasi per segmen usaha sesuai dengan jenis industri SEOJK 9
Operational review per business Emiten atau Perusahaan Publik, paling sedikit mengenai: SEOJK 16
segment Operational review per business segment according to the type of
industry of the Issuer or Public Company, at least concerning:
1. Penjelasan masing-masing segmen usaha. / Explanation of each
189-190
business segment.
2. Kinerja per segmen usaha, antara lain: / Performance per
business segment, among others:
a. Produksi, yang meliputi proses, kapasitas, dan
perkembangannya. / Production, which includes process, 190-194
capacity, and development.
b. Peningkatan/penurunan kapasitas produksi. / Increase/
192-194
decrease in production capacity.
c. Penjualan/pendapatan usaha. / Sales/business income. 194-195
d. Profitabilitas. / Profitability. 195-196
Uraian atas kinerja keuangan Kinerja keuangan komprehensif yang mencakup perbandingan SEOJK 9
perusahaan kinerja keuangan dalam 2 (dua) tahun buku terakhir (dalam bentuk SEOJK 16
Description of the company’s financial narasi dan tabel), penjelasan tentang penyebab adanya perubahan
performance dan dampak perubahan tersebut, paling sedikit mengenai:
Comprehensive financial performance which includes a comparison
of financial performance in the last 2 (two) financial years (in the
form of narratives and tables), an explanation of the causes of the
changes and the impact of these changes, at least concerning:
1. Aset lancar, aset tidak lancar, dan total aset. / Current assets,
207-213
non-current assets, and total assets.
2. Liabilitas jangka pendek, liabilitas jangka panjang dan total
liabilitas. / Short term liabilities, long term liabilities and total 213-216
liabilities.
3. Penanaman dana (investasi dan pemberian kredit/pembiayaan)
dan total aset. / Funding (investment and giving credit/ 208-210
financing).
4. Dana pihak ketiga dan sumber pendanaan lain. / Third party
214-215
funds and other funding sources.
5. Ekuitas. / Equity. 217
6. Pendapatan/penjualan, beban, laba (rugi), penghasilan
komprehensif lain, dan total laba (rugi) komprehensif. / Income/
219-223
sales, expenses, profit (loss), other comprehensive income, and
total comprehensive profit (loss).
7. Arus kas. / Cash flow. 226-227
8. Suku bunga dasar kredit. / Basic credit interest rate. 233-234 SEOJK 9
2025 Annual Report 825
Page 826
Indeks Referensi OJK
OJK Reference Index
Kriteria Penjelasan Halaman Regulasi
Criteria Explanation Page Regulations
Analisis kualitas aset produktif dan SEOJK 9
rasio keuangan yang relevan.
235-237
Analysis of the quality of earning
assets and relevant financial ratios.
Bahasan dan analisis tentang Penjelasan tentang / Explanation of: SEOJK 16
kemampuan membayar utang
dan tingkat kolektibilitas piutang 1. Kemampuan membayar hutang, baik jangka pendek (likuiditas)
perusahaan, dengan menyajikan maupun jangka panjang (solvabilitas). / Ability to pay debts, 228-229
perhitungan rasio yang relevan sesuai both short term (liquidity) and long term (solvability).
dengan jenis industri perusahaan.
2. Tingkat kolektibilitas piutang. / Receivables collectibility level.
Discussion and analysis of the ability to
pay debts and the collectability of the
company’s receivables, by presenting 231-233
the calculation of the relevant ratio
according to the type of company’s
industry.
Bahasan tentang struktur modal Penjelasan atas: / Top explanation: SEOJK 16
(capital structure) dan kebijakan
manajemen atas struktur modal 1. Rincian struktur modal (capital structure) yang terdiri dari
(capital structure policy). utang berbasis bunga/sukuk dan ekuitas. / Details of the capital
238-242
structure (capital structure), which consists of interest-based
Discussion on capital structure and
debt/sukuk and equity.
management policies on capital
structure (capital structure policy). 2. Kebijakan manajemen atas struktur modal (capital structure
policies). / Management policies on capital structure (capital 238
structure policies).
3. Dasar pemilihan kebijakan manajemen. / Basis for selection of
238
management policies.
Bahasan mengenai ikatan yang Penjelasan tentang: / Explanation of: SEOJK 16
material untuk investasi barang modal
(bukan ikatan pendanaan) pada tahun 1. Nama pihak yang melakukan ikatan. / The name of the party
243
buku terakhir. making the bond.
Discussion on material commitments 2. Tujuan dari ikatan tersebut. / The purpose of the bond. 243
for capital goods investment (not
funding commitments) in the last 3. Sumber dana yang diharapkan untuk memenuhi ikatan- ikatan
243
financial year. tersebut. / Source of funds expected to fulfill these ties.
4. Mata uang yang menjadi denominasi. / The currency to be
243
denominated.
5. Langkah-langkah yang direncanakan perusahaan untuk
melindungi risiko dari posisi mata uang asing yang terkait. / The
244
steps the company plans to take to protect against risks from
related foreign currency positions.
Catatan: apabila perusahaan tidak mempunyai ikatan terkait
investasi barang modal pada tahun buku terakhir agar diungkapkan.
Notes: if the company has no ties related to investment in capital
goods in the last financial year to be disclosed.
Bahasan mengenai investasi barang Penjelasan tentang: / Explanation of: SEOJK 9
modal yang direalisasikan pada tahun SEOJK 16
buku terakhir. 1. Jenis investasi barang modal. / Types of investment in capital
244
goods.
Discussion on investment in capital
goods realized in the last financial year. 2. Tujuan investasi barang modal. / The purpose of investing in
244
capital goods.
3. Nilai investasi barang modal yang dikeluarkan pada tahun buku
terakhir. / Investment value of capital goods issued in the last 244
financial year.
Catatan: apabila tidak terdapat realisasi investasi barang modal,
agar diungkapkan.
Notes: if there is no realization of investment in capital goods, so
that it is disclosed.
Informasi dan Fakta Material Setelah SEOJK 16
Tanggal Laporan Akuntan.
245-246
Information and Material Facts After
The Date of the Accountant’s Report
826 Laporan Tahunan 2025
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PT Bank Mandiri Taspen
Kriteria Penjelasan Halaman Regulasi
Criteria Explanation Page Regulations
Uraian tentang prospek usaha Prospek usaha dari Emiten atau Perusahaan Publik dikaitkan SEOJK 16
perusahaan. dengan kondisi industri, ekonomi secara umum dan pasar
Description of the company’s business internasional disertai data pendukung kuantitatif dari sumber data
prospects. yang layak dipercaya.
246-251
The business prospects of Issuers or Public Companies are linked to
industry conditions, the general economy and international markets
accompanied by quantitative supporting data from reliable data
sources.
Informasi perbandingan antara target Perbandingan antara target/proyeksi pada awal tahun buku dengan SEOJK 16
pada awal tahun buku dengan hasil hasil yang dicapai (realisasi), mengenai:
yang dicapai (realisasi), dan target atau Comparison between targets/projections at the beginning of the
proyeksi yang ingin dicapai untuk satu financial year with the results achieved (realization), regarding:
tahun mendatang.
Comparative information between 1. Pendapatan/penjualan. / Sales revenue. 252
targets at the beginning of the
2. Laba (rugi). / Profit and loss. 252
financial year with the results achieved
(realization), and targets or projections 3. Struktur modal (capital structure). / Capital structure. 252-253
to be achieved for the next year.
4. Pemasaran. / Marketing. 253
5. Pengembangan SDM. / HR Development. 253-254
6. Hal lainnya yang dianggap penting bagi Emiten atau
Perusahaan Publik. / Other matters deemed important by the 252
Issuer or Public Company.
Target/proyeksi yang ingin dicapai Emiten atau Perusahaan Publik
untuk 1 (satu) tahun mendatang, mengenai:
Targets/projections to be achieved by Issuers or Public Companies
for the next 1 (one) year, regarding:
1. Pendapatan/penjualan. / Sales revenue. 255
2. Laba (rugi). / Profit and loss. 255
3. Struktur modal (capital structure). / Capital structure. 256
4. Kebijakan dividen. / Dividend policy. 256
5. Pemasaran. / Marketing. 256-258
6. Pengembangan SDM. / HR Development 259-261
7. Hal lainnya yang dianggap penting bagi Emiten atau
Perusahaan Publik. / Other matters deemed important by the 255
Issuer or Public Company.
Uraian tentang aspek pemasaran. Aspek pemasaran atas barang dan/atau jasa Emiten atau SEOJK 9
Description of the marketing aspect. Perusahaan Publik, paling sedikit mengenai strategi pemasaran dan SEOJK 16
pangsa pasar. 181-185
Marketing aspects of the Issuer’s or Public Company’s goods and/or
services, at least regarding marketing strategy and market share.
Uraian mengenai dividen selama 2 Uraian mengenai dividen selama 2 (dua) tahun buku terakhir, paling SEOJK 16
(dua) tahun buku terakhir. sedikit: / Description of dividends for the last 2 (two) financial years,
Description of dividends for the last 2 at least:
(two) financial years.
1. Kebijakan dividen, antara lain memuat informasi persentase
jumlah dividen yang dibagikan terhadap laba bersih. / The
dividend policy, among other things, contains information on 262-263
the percentage of the amount of dividends distributed to net
income.
2. Tanggal pembayaran dividen kas dan/atau tanggal distribusi
dividen non kas. / Cash dividend payment date and/or non-cash 263
dividend distribution date.
3. Jumlah dividen per saham (kas dan/atau non kas). /
263
Amount of dividends per share (cash and/or non-cash).
4. Jumlah dividen per tahun yang dibayar. /
263
The amount of dividends per year paid.
Catatan: apabila tidak ada pembagian dividen, agar diungkapkan
alasannya.
Notes: if there is no distribution of dividends, please state the
reasons.
2025 Annual Report 827
Page 828
Indeks Referensi OJK
OJK Reference Index
Kriteria Penjelasan Halaman Regulasi
Criteria Explanation Page Regulations
Realisasi penggunaan dana hasil Memuat uraian mengenai: / Contains descriptions of: SEOJK 16
penawaran umum (dalam hal
perusahaan masih diwajibkan 1. Total perolehan dana. / Total proceeds.
menyampaikan laporan realisasi
2. Rencana penggunaan dana. / Fund usage plan.
penggunaan dana)
Realization of the use of proceeds from 3. Rincian penggunaan dana. / Details of use of funds.
the public offering (in the event that
the company is still required to submit 4. Saldo dana. / Fund balance.
a report on the realization of the use
5. Tanggal persetujuan RUPS/RUPO atas perubahan penggunaan
of funds)
dana (jika ada). / The date of approval of the GMS/RUPO for
changes in the use of funds (if any).
a. Dalam hal selama tahun buku, Emiten memiliki kewajiban
menyampaikan laporan realisasi penggunaan dana, maka
diungkapkan realisasi penggunaan dana hasil penawaran
umum secara kumulatif sampai dengan akhir tahun buku. /
In the event that during the financial year, the Issuer has an
obligation to submit a report on the realization of the use 263-265
of funds, the cumulative realization of the use of proceeds
from public offerings until the end of the financial year is
disclosed.
b. Dalam hal terdapat perubahan penggunaan dana
sebagaimana diatur dalam Peraturan Otoritas Jasa
Keuangan mengenai laporan realisasi penggunaan dana
hasil penawaran umum, maka Emiten menjelaskan
perubahan tersebut. / In the event that there is a change
in the use of funds as stipulated in the Financial Services
Authority Regulation regarding the report on the realization
of the use of funds from a public offering, the Issuer shall
explain the change.
Catatan: apabila tidak memiliki informasi realisasi penggunaan
dana hasil penawaran umum, agar diungkapkan.
Note: if you do not have information on the realization of the use of
proceeds from a public offering, please disclose it.
Informasi material (jika ada), antara Memuat uraian mengenai: SEOJK 16
lain mengenai investasi, ekspansi, Contains descriptions of:
divestasi, penggabungan/peleburan
usaha, akuisisi, restrukturisasi utang/ a. Tanggal, nilai, dan objek transaksi. / Date, value, and transaction 264-265,
modal, transaksi material, transaksi object. 271-271
afiliasi, dan transaksi benturan
kepentingan. b. Nama pihak yang melakukan transaksi. / The name of the party
268-271
conducting the transaction.
Material information (if any), including
investment, expansion, divestment, c. Sifat hubungan afiliasi (jika ada). / Nature of the affiliation
business merger/consolidation, 268-271
relationship (if any).
acquisition, debt/ capital restructuring,
material transactions, affiliated d. Penjelasan mengenai kewajaran transaksi. / Explanation of the
272
transactions, and conflict of interest fairness of the transaction.
transactions.
e. Pemenuhan ketentuan terkait. / Fulfillment of related provisions. 272
f. Dalam hal terdapat hubungan afiliasi, selain mengungkapkan
informasi sebagaimana dimaksud dalam angka a) sampai
dengan angka f), Emiten atau Perusahaan Publik juga
mengungkapkan informasi:
In the event that there is an affiliation relationship, apart from
disclosing the information referred to in number a) through
number f), the Issuer or Public Company also discloses
information:
1) Pernyataan Direksi bahwa transaksi afiliasi telah melalui
prosedur yang memadai untuk memastikan bahwa transaksi
afiliasi dilaksanakan sesuai dengan praktik bisnis yang
berlaku umum antara lain dilakukan dengan memenuhi
prinsip transaksi yang wajar (armslength principle). / The
273
Board of Directors’ statement that affiliated transactions
have gone through adequate procedures to ensure that
affiliated transactions are carried out in accordance with
generally accepted business practices, among others, carried
out by fulfilling the arm’s length principle.
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PT Bank Mandiri Taspen
Kriteria Penjelasan Halaman Regulasi
Criteria Explanation Page Regulations
2) Peran Dewan Komisaris dan komite audit dalam melakukan
prosedur yang memadai untuk memastikan bahwa transaksi
afiliasi dilaksanakan sesuai dengan praktik bisnis yang
berlaku umum antara lain dilakukan dengan memenuhi
prinsip transaksi yang wajar (arms length principle). / The
273
role of the Board of Commissioners and the audit committee
in carrying out adequate procedures to ensure that affiliated
transactions are carried out in accordance with generally
accepted business practices, among others, is carried out by
fulfilling the arm’s length principle.
g. Untuk transaksi afiliasi atau transaksi material yang merupakan
kegiatan usaha yang dijalankan dalam rangka menghasilkan
pendapatan usaha dan dijalankan secara rutin, berulang, dan/
atau berkelanjutan, ditambahkan penjelasan bahwa transaksi
afiliasi atau transaksi material tersebut merupakan kegiatan
usaha yang dijalankan dalam rangka menghasilkan pendapatan
usaha dan dijalankan secara rutin, berulang, dan/atau
berkelanjutan.
Dalam hal transaksi afiliasi atau transaksi material dimaksud
telah diungkapkan dalam laporan keuangan tahunan,
ditambahkan informasi mengenai rujukan pengungkapan dalam
laporan keuangan tahunan tersebut. 272
For affiliate transactions or material transactions which are
business activities carried out in order to generate business
income and are carried out routinely, repeatedly and/or
continuously, an explanation is added that the affiliated
transactions or material transactions are business activities
carried out in order to generate business income and are carried
out routinely, repeatedly, and/or continuously.
In the case of affiliated transactions or material transactions
referred to have been disclosed in the annual financial
statements, information is added regarding references to
disclosure in the said annual financial statements.
h. Untuk pengungkapan transaksi afiliasi dan/atau transaksi SEOJK 16
benturan kepentingan yang merupakan hasil pelaksanaan SEOJK 14
transaksi afiliasi dan/atau transaksi benturan kepentingan yang
telah disetujui pemegang saham independen, ditambahkan
informasi mengenai tanggal pelaksanaan RUPS yang
menyetujui transaksi afiliasi dan/atau transaksi benturan
kepentingan tersebut. N/A
For disclosure of affiliated transactions and/or conflict of interest
transactions which are the result of the implementation of
affiliated transactions and/or conflict of interest transactions that
have been approved by independent shareholders, information
is added regarding the date of the GMS that approves the
affiliated transactions and/or conflict of interest transactions.
i. Dalam hal tidak terdapat transaksi afiliasi dan/atau transaksi
benturan kepentingan, maka diungkapkan mengenai hal
tersebut. 267-273
In the event that there are no affiliated transactions and/or
conflict of interest transactions, then this is disclosed.
Uraian mengenai perubahan peraturan Uraian memuat antara lain: / The description contains, among SEOJK 16
perundang-undangan terhadap others:
perusahaan pada tahun buku terakhir.
1. Nama peraturan perundang-undangan yang mengalami
Description of changes to laws and
perubahan. / The names of the laws and regulations that have 274-286
regulations on companies in the last
changed.
financial year.
2. Dampaknya (kuantitatif dan/atau kualitatif) terhadap
perusahaan (jika signifikan) atau pernyataan bahwa dampaknya
tidak signifikan. / The impact (quantitative and/or qualitative) on 286
the company (if significant) or the statement that the impact is
not significant.
Catatan: apabila tidak terdapat perubahan peraturan perundang-
undangan pada tahun buku terakhir, agar diungkapkan.
Notes: if there is no change in laws and regulations in the last
financial year, so that it is disclosed.
2025 Annual Report 829
Page 830
Indeks Referensi OJK
OJK Reference Index
Kriteria Penjelasan Halaman Regulasi
Criteria Explanation Page Regulations
Uraian mengenai perubahan kebijakan Uraian memuat antara lain: / The description contains, among SEOJK 16
akuntansi yang diterapkan perusahaan others:
pada tahun buku terakhir.
1. Perubahan kebijakan akuntansi. / Changes in accounting
Description of changes in accounting 286
policies.
policies implemented by the company
in the last financial year. 2. Alasan perubahan kebijakan akuntansi. / Reasons for changes in
286
accounting policies.
3. Dampaknya secara kuantitatif terhadap laporan keuangan. /
286
Quantitative impact on financial statements.
Catatan: Apabila tidak terdapat perubahan kebijakan akuntansi
pada tahun buku terakhir, agar diungkapkan.
Notes: If there is no change in accounting policy in the last financial
Informasi Eksposur Risiko dan Eksposur risiko dan permodalan meliputi laporan eksposur risiko SEOJK 9
Permodalan. dan permodalan periode tahunan sebagaimana diatur dalam bagian
Information on Risk Exposure and II Laporan publikasi eksposur risiko dan permodalan.
296-445
Capital. Risk exposure and capital includes annual period risk and capital
exposure reports as stipulated in part II of the Publication Report on
risk and capital exposure.
TATA KELOLA PERUSAHAAN / GOOD CORPORATE GOVERNANCE
RUPS. Informasi mengenai keputusan RUPS pada tahun buku dan 1 (satu) SEOJK 16
GMS. tahun sebelum tahun buku meliputi:
Information regarding GMS resolutions in the financial year and 1
(one) year before the financial year includes:
a. Keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum
tahun buku yang direalisasikan pada tahun buku. / GMS
resolutions in the financial year and 1 (one) year prior to the
financial year realized in the financial year.
b. Keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum
tahun buku yang belum direalisasikan beserta alasan belum 484-496
direalisasikan. / GMS decisions in the financial year and 1 (one)
year prior to the financial year that have not been realized along
with the reasons for not being realized.
Dalam hal Emiten atau Perusahaan Publik menggunakan
pihak independen dalam pelaksanaan RUPS untuk melakukan
perhitungan suara, maka diungkapkan mengenai hal tersebut.
In the event that an Issuer or Public Company uses an independent
party in the implementation of the GMS to carry out the vote count,
it shall be disclosed regarding this matter.
Direksi. 1. Tugas dan tanggung jawab masing-masing anggota Direksi. SEOJK 14
Directors. Informasi mengenai tugas dan tanggung jawab masing- SEOJK 16
masing anggota Direksi diuraikan dan dapat disajikan dalam POJK 17
bentuk tabel. / Duties and responsibilities of each member of 502-503
the Board of Directors. Information regarding the duties and
responsibilities of each member of the Board of Directors is
described and can be presented in tabular form.
2. Pernyataan bahwa Direksi memiliki pedoman atau piagam SEOJK 16
(charter) Direksi. / Statement that the Board of Directors has a 502
guideline or charter (charter) of the Board of Directors.
3. Kebijakan dan pelaksanaan frekuensi rapat Direksi, rapat Direksi SEOJK 16
bersama Dewan Komisaris, dan tingkat kehadiran anggota
Direksi dalam rapat tersebut termasuk kehadiran dalam RUPS.
Informasi tingkat kehadiran anggota Direksi dalam rapat Direksi,
rapat Direksi bersama Dewan Komisaris, atau RUPS dapat
disajikan dalam bentuk tabel. / Policy and implementation of
the frequency of meetings of the Board of Directors, meetings
505-517
of the Board of Directors with the of Commissioners, and the
level of attendance of members of the Board of Directors at
these meetings including attendance at the GMS. Information
on the level of attendance of members of the Board of Directors
at meetings of the Board of Directors, meetings of the Board
of Directors with the Board of Commissioners or GMS can be
presented in tabular form.
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4. Pelatihan dan/atau peningkatan kompetensi anggota Direksi: SEOJK 16
Training and/or competency improvement for members of the
Board of Directors:
a. Kebijakan pelatihan dan/atau peningkatan kompetensi
anggota Direksi, termasuk program orientasi bagi anggota
Direksi yang baru diangkat (jika ada). / Policy on training
and/or competency improvement for members of the Board 517-522
of Directors, including an orientation program for newly
appointed members of the Board of Directors (if any).
b. Pelatihan dan/atau peningkatan kompetensi yang diikuti
anggota Direksi dalam tahun buku (jika ada). / Training and/
or competency improvement attended by members of the
Board of Directors in the financial year (if any).
5. Penilaian Direksi terhadap kinerja komite yang mendukung SEOJK 16
pelaksanaan tugas Direksi pada tahun buku paling sedikit
memuat:
The Board of Directors’ assessment of the performance of the
committees that support the implementation of the duties of the
Board of Directors in the financial year contains at least:
a. Prosedur penilaian kinerja. / Performance appraisal
procedures.
b. Kriteria yang digunakan seperti capaian kinerja selama tahun 525-527
buku, kompetensi dan kehadiran dalam rapat. / The criteria
used include performance achievements during the financial
year, competence and attendance at meetings.
Dalam hal Emiten atau Perusahaan Publik tidak memiliki komite
yang mendukung pelaksanaan tugas Direksi, maka diungkapkan
mengenai hal tersebut. / In the event that the Issuer or Public
Company does not have a committee that supports the
implementation of the duties of the Board of Directors, this will be
disclosed.
6. Kepemilikan saham anggota Direksi dan anggota Dewan SEOJK 14
Komisaris yang mencapai 5% (lima persen) atau lebih dari POJK 17
modal disetor, yang meliputi jenis dan jumlah lembar saham
pada:
Members of the Board of Commissioners who reach 5% (five
percent) or more of paid-up capital, which includes the type and
number of shares in: 566
a. Bank yang bersangkutan. / The bank in question.
b. Bank lain. / other banks.
c. Lembaga keuangan bukan bank. / Non-bank financial
institutions.
d. Perusahaan lain yang berkedudukan baik di dalam maupun
di luar negeri. / Other companies domiciled both inside and
outside the country.
Dewan Komisaris. 1. Tugas dan tanggung jawab Dewan Komisaris. / Duties and SEOJK 14
Board of Commissioners. responsibilities of the Board of Commissioners. 528-530 SEOJK 16
POJK 17
2. Pernyataan bahwa Dewan Komisaris memiliki pedoman atau SEOJK 16
piagam (charter) Dewan Komisaris. / Statement that the Board
533
of Commissioners has guidelines or charter of the Board of
Commissioners.
3. Kebijakan dan pelaksanaan frekuensi rapat Dewan Komisaris, SEOJK 14
rapat Dewan Komisaris bersama Direksi dan tingkat kehadiran SEOJK 16
anggota Dewan Komisaris dalam rapat tersebut termasuk
kehadiran dalam RUPS. Informasi tingkat kehadiran anggota
Dewan Komisaris dalam rapat Dewan Komisaris, rapat Dewan
Komisaris bersama Direksi, atau RUPS dapat disajikan dalam
bentuk tabel. / Policy and implementation of the frequency of
meetings of the Board of Commissioners, meetings of the Board 538-544
of Commissioners with the Board of Directors and the level of
attendance of members of the Board of Commissioners at these
meetings including attendance at the GMS. Information on the
level of attendance of members of the Board of Commissioners at
meetings of the Board of Commissioners, meetings between the
Board of Commissioners and the Board of Directors, or GMS can
be presented in tabular form.
2025 Annual Report 831
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Criteria Explanation Page Regulations
4. Pelatihan dan/atau peningkatan kompetensi anggota Dewan SEOJK 16
Komisaris:
Training and/or competency improvement for members of the
Board of Commissioners:
a. Kebijakan pelatihan dan/atau peningkatan kompetensi
anggota Dewan Komisaris, termasuk program orientasi
bagi anggota Dewan Komisaris yang baru diangkat (jika
ada). / Policy on training and/or competency improvement
544-547
for members of the Board of Commissioners, including an
orientation program for newly appointed members of the
Board of Commissioners (if any).
b. Pelatihan dan/atau peningkatan kompetensi yang diikuti
anggota Dewan Komisaris dalam tahun buku (jika ada).
/ Training and/or competency improvement attended by
members of the Board of Commissioners in the financial year
(if any).
5. Penilaian kinerja Direksi dan Dewan Komisaris serta masing- SEOJK 16
masing anggota Direksi dan anggota Dewan Komisaris, paling
sedikit memuat:
Assessment of the performance of the Board of Directors and
the Board of Commissioners as well as each member of the
Board of Directors and members of the Board of Commissioners,
contains at least:
a. Prosedur pelaksanaan penilaian kinerja. / Procedure for 548-554
implementing performance appraisal.
b. Kriteria yang digunakan seperti capaian kinerja selama tahun
buku, kompetensi dan kehadiran dalam rapat. / The criteria
used include performance achievements during the financial
year, competence and attendance at meetings.
c. Pihak yang melakukan penilaian. / The party making the
assessment.
6. Penilaian Dewan Komisaris terhadap kinerja Komite yang SEOJK 16
mendukung pelaksanaan tugas Dewan Komisaris pada tahun
buku meliputi:
The Board of Commissioners’ assessment of the performance of
the Committees that support the implementation of the duties
of the Board of Commissioners in the financial year includes:
554-555
a. Prosedur penilaian kinerja. / Performance appraisal
procedures.
b. Kriteria yang digunakan seperti capaian kinerja selama tahun
buku, kompetensi dan kehadiran dalam rapat. / The criteria
used include performance achievements during the financial
year, competence and attendance at meetings.
Nominasi dan remunerasi Direksi Paling sedikit memuat: / Least load:
dan Dewan Komisaris.
1. Prosedur nominasi, meliputi uraian singkat mengenai kebijakan SEOJK 16
Nomination and remuneration of
dan proses nominasi anggota Direksi dan/atau anggota
the Board of Directors and Board of
Dewan Komisaris. / Nomination procedures, including a brief
Commissioners. 556-557
description of the policies and nomination process for members
of the Board of Directors and/or members of the Board of
Commissioners.
2. Prosedur dan pelaksanaan remunerasi Direksi dan Dewan SEOJK 16
Komisaris, antara lain:
Procedures and implementation of remuneration for the Board
of Directors and Board of Commissioners, including:
a. Prosedur penetapan remunerasi Direksi dan Dewan
Komisaris. / Procedure for determining remuneration for the 557
Board of Directors and Board of Commissioners.
b. Pengungkapan indikator untuk penetapan remunerasi
Direksi. / Disclosure of indicators for determining the 558-559
remuneration of the Board of Directors.
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c. Struktur remunerasi Direksi dan Dewan Komisaris seperti,
gaji, tunjangan, tantiem/bonus dan lainnya; dan / The
remuneration structure for the Board of Directors and the
Board of Commissioners such as salaries, allowances,
bonuses/ bonuses and others; And
Catatan: apabila tidak terdapat bonus kinerja, bonus non kinerja,
dan opsi saham yang diterima setiap anggota Dewan Komisaris dan
Direksi, agar diungkapkan.
Notes: if there are no performance bonuses, non performance
bonuses and stock options received by each member of the Board 560-561
of Commissioners and Board of Directors, to be disclosed.
d. Besarnya remunerasi masing-masing anggota Direksi dan
anggota Dewan Komisaris;
Pengungkapan informasi dapat disajikan dalam bentuk
tabel.
The amount of remuneration for each member of the Board
of Directors and members of the Board of Commissioners;
Disclosure of information can be presented in tabular form.
Dewan pengawas syariah, bagi Paling sedikit memuat: / Least load: SEOJK 16
Emiten atau Perusahaan Publik
yang menjalankan kegiatan usaha a. Nama. / Name.
berdasarkan prinsip syariah
b. Dasar hukum pengangkatan Dewan Pengawas Syariah. / The
sebagaimana tertuang dalam anggaran
legal basis for the appointment of the Sharia Supervisory Board.
dasar.
Sharia supervisory board, for Issuers c. Periode penugasan Dewan Pengawas Syariah. / The assignment
or Public Companies that carry out period of the Sharia Supervisory Board.
business activities based on sharia
principles as stated in the articles of d. Tugas dan tanggung jawab Dewan Pengawas Syariah. / Duties N/A
association. and responsibilities of the Sharia Supervisory Board.
e. Frekuensi dan cara pemberian nasihat dan saran serta
pengawasan pemenuhan prinsip syariah di pasar modal
terhadap Emiten atau Perusahaan Publik. / Frequency and
method of providing advice and suggestions as well as
monitoring compliance with sharia principles in the capital
market to Issuers or Public Companies.
Komite Audit. 1. Nama dan jabatannya dalam keanggotaan komite. / Name and SEOJK 16
Audit Committee. title in the membership of the committee. POJK 17
2. Usia. / Age.
3. Kewarganegaraan. / Citizenship.
4. Riwayat pendidikan. / Educational background.
5. Riwayat jabatan, meliputi informasi:
Position history, including information on:
a. Dasar hukum penunjukan sebagai anggota komite. / Legal
basis for appointment as committee member.
572-574
b. Rangkap jabatan, baik sebagai anggota Dewan Komisaris,
anggota direksi, dan/atau anggota komite serta jabatan
lainnya (jika ada). / Concurrent positions, both as members
of the Board of Commissioners, members of the board of
directors, and/or committee members and other positions (if
any).
c. Pengalaman kerja beserta periode waktunya baik di dalam
maupun di luar emiten atau perusahaan publik. / Work
experience and time period both inside and outside the
issuer or public company.
6. Periode dan masa jabatan anggota komite audit. / Period and
tenure of audit committee members.
7. Uraian tugas dan tanggung jawab. / Description of duties and
569
responsibilities.
8. Pernyataan independensi komite audit. / Audit committee
575
independence statement.
2025 Annual Report 833
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Criteria Explanation Page Regulations
9. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti
dalam tahun buku (jika ada). / Training and/or competency
580-581
improvement that has been attended in the financial year (if
any).
10. Kebijakan dan pelaksanaan frekuensi rapat komite audit dan SEOJK 14
tingkat kehadiran anggota komite audit dalam rapat tersebut. / SEOJK 16
Policy and implementation of the frequency of audit committee 576-580 POJK 17
meetings and the level of attendance of audit committee
members at these meetings.
11. Pelaksanaan kegiatan komite audit pada tahun buku sesuai
dengan yang dicantumkan dalam pedoman atau piagam
(charter) komite audit. / Implementation of audit 581-582
committee activities in the financial year according to what is
stated in the audit committee guidelines or charter.
Komite atau fungsi nominasi dan Paling sedikit memuat:
remunerasi Emiten atau Perusahaan Least load:
Publik.
Issuer or Public Company nomination
and remuneration committee or
function.
1. Nama dan jabatannya dalam keanggotaan komite. / Name and SEOJK 16
title in the membership of the committee. POJK 17
2. Usia. / Age.
3. Kewarganegaraan. / Citizenship.
4. Riwayat pendidikan. / Educational background.
5. Riwayat jabatan, meliputi informasi: / Position history, including
information on:
a. Dasar hukum penunjukan sebagai anggota komite. / Legal
basis for appointment as committee member.
586
b. Rangkap jabatan, baik sebagai anggota Dewan Komisaris,
anggota Direksi, dan/atau anggota komite serta jabatan
lainnya (jika ada). / Concurrent positions, both as members
of the Board of Commissioners, members of the board of
directors, and/or committee members and other positions (if
any).
c. Pengalaman kerja beserta periode waktunya baik di dalam
maupun di luar Emiten atau Perusahaan Publik. / Work
experience and time period both inside and outside the
issuer or public company.
6. Periode dan masa jabatan anggota komite. / Period and tenure
of committee members.
7. Pernyataan independensi komite. / Committee independence
587
statement.
8. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti
dalam tahun buku (jika ada). / Training and/or competency
590
improvement that has been attended in the financial year (if
any).
9. Uraian tugas dan tanggung jawab. / Description of duties and
583-585
responsibilities.
10. Pernyataan bahwa telah memiliki pedoman atau piagam
(charter). / Statement that already has a guideline or 583
charter.
11. Kebijakan dan pelaksanaan frekuensi rapat dan tingkat
kehadiran anggota dalam rapat tersebut. / Policy and
587-589
implementation of the frequency of meetings and the level of
attendance of members at these meetings.
12. Uraian singkat pelaksanaan kegiatan pada tahun buku. / A brief
description of the implementation of activities in the financial 590
year.
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Dalam hal tidak dibentuk komite nominasi dan remunerasi,
Emiten atau Perusahaan Publik cukup mengungkapkan informasi
sebagaimana dimaksud dalam huruf i) sampai dengan huruf l) dan
mengungkapkan:
In the event that a nomination and remuneration committee is not
formed, it is sufficient for the Issuer or Public Company to disclose
the information referred to in letter i) to letter l) and disclose:
1. Alasan tidak dibentuknya komite / The reasons for not forming
the committee
2. Pihak yang melaksanakan fungsi nominasi dan remunerasi. /
Parties carrying out nomination and remuneration functions.
Komite lain yang dimiliki Emiten atau Paling sedikit memuat: / Least load: SEOJK 16
Perusahaan Publik dalam rangka POJK 17
mendukung fungsi dan tugas Direksi 1. Nama dan jabatannya dalam keanggotaan komite. / Name and
(jika ada) dan/atau komite yang title in the membership of the committee.
mendukung fungsi dan tugas Dewan
Komisaris. 2. Usia. / Age.
Other committees owned by Issuers or
3. Kewarganegaraan. / Citizenship.
Public Companies in order to support
the functions and duties of the Board 4. Riwayat pendidikan. / Educational background.
of Directors (if any) and/or committees
that support the functions and duties 5. Riwayat jabatan, meliputi informasi: / Position history, including
of the Board of Commissioners. information on:
a. Dasar hukum penunjukan sebagai anggota komite. / Legal
basis for appointment as committee member. 595-596
b. Rangkap jabatan, baik sebagai anggota dewan komisaris,
anggota direksi, dan/atau anggota komite serta jabatan
lainnya (jika ada). / Concurrent positions, both as members
of the Board of Commissioners, members of the board of
directors, and/or committee members and other positions (if
any).
c. Pengalaman kerja beserta periode waktunya baik di dalam
maupun di luar emiten atau perusahaan publik. / Work
experience and time period both inside and outside the
issuer or public company.
6. Periode dan masa jabatan anggota komite. / Period and tenure
of committee members.
7. Pernyataan independensi komite. / Committee independence
597-598
statement.
8. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti
dalam tahun buku (jika ada). / Training and/or competency
598
improvement that has been attended in the financial year (if
any).
9. Uraian tugas dan tanggung jawab. / Description of duties and
592-593
responsibilities.
10. Pernyataan bahwa telah memiliki pedoman atau piagam
(charter) komite. / Statement that already has a guideline or 591-592
charter.
11. Kebijakan dan pelaksanaan frekuensi rapat komite dan tingkat
kehadiran anggota komite dalam rapat tersebut. / Policy and
599-601
implementation of the frequency of meetings and the level of
attendance of members at these meetings.
12. Uraian singkat pelaksanaan kegiatan komite pada tahun buku.
/ A brief description of the implementation of activities in the 601
financial year.
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Kriteria Penjelasan Halaman Regulasi
Criteria Explanation Page Regulations
Sekretaris perusahaan. 1. Nama. / Name. SEOJK 16
Company secretary.
2. Domisili. / Domicile.
3. Riwayat jabatan, meliputi:
Position history, including:
a. Dasar hukum penunjukan sebagai sekretaris perusahaan. /
Legal basis for appointment as company secretary. 605-606
b. Pengalaman kerja beserta periode waktunya baik di dalam
maupun di luar emiten atau perusahaan publik. / Work
experience and time period both inside and outside the
issuer or public company.
4. Riwayat pendidikan. / Educational background.
5. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam
tahun buku. / Training and/or competency improvement attended 607
in the financial year.
6. Uraian singkat pelaksanaan tugas sekretaris perusahaan pada
tahun buku. / Brief description of the implementation of the 607-608
duties of the corporate secretary in the financial year.
Unit Audit Internal. 1. Nama kepala unit audit internal. / Name of the head of the SEOJK 16
Internal Audit Unit. internal audit unit. POJK 17
2. Riwayat jabatan, meliputi: / Position history, including:
a. Dasar hukum penunjukan sebagai kepala unit audit internal.
/ Legal basis for appointment as company secretary.
b. Pengalaman kerja beserta periode waktunya baik di dalam 610
maupun di luar emiten atau perusahaan publik. / Work
experience and time period both inside and outside the
issuer or public company.
3. Kualifikasi atau sertifikasi sebagai profesi audit internal (jika
ada). / Qualification or certification as internal audit profession (if
any).
4. Jumlah pegawai (auditor internal) pada unit audit internal. /
Number of employees (internal auditors) in the internal audit 629
unit.
5. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam
tahun buku. / Training and/or competency improvement attended 611-627
in the financial year.
6. Struktur dan kedudukan unit audit internal. / The structure and
609
position of the internal audit unit.
7. Uraian tugas dan tanggung jawab. / Description of duties and
628
responsibilities.
8. Pernyataan bahwa telah memiliki pedoman atau piagam
(charter) unit audit internal. / A statement that the internal audit 628
unit has guidelines or charters.
9. Uraian singkat pelaksanaan tugas unit audit internal pada
tahun buku termasuk kebijakan dan pelaksanaan frekuensi
rapat dengan direksi, dewan komisaris, dan/ atau komite audit.
/ A brief description of the implementation of the duties of the 637-646
internal audit unit in the financial year including the policy and
implementation of the frequency of meetings with the directors,
board of commissioners and/or the audit committee.
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Criteria Explanation Page Regulations
Akuntan Publik. 1. Nama dan tahun akuntan publik yang melakukan audit laporan POJK 17
Public Accountant. keuangan tahunan selama 5 tahun terakhir. / The name and
year of the public accountant who audited the annual financial
statements for the last 5 years.
2. Nama dan tahun Kantor Akuntan Publik yang melakukan audit
laporan keuangan tahunan selama 5 tahun terakhir. / The name
and year of the public accountant who audited the annual
financial statements for the last 5 years.
3. Besarnya fee untuk masing-masing jenis jasa yang diberikan
oleh Kantor Akuntan Publik pada tahun buku terakhir. / The 682-683
amount of the fee for each type of service provided by the Public
Accounting Firm in the last financial year.
4. Jasa lain yang diberikan Kantor Akuntan Publik dan akuntan
publik selain jasa audit laporan keuangan tahunan pada
tahun buku terakhir. / Other services provided by the Public
Accounting Firm and public accountants in addition to auditing
the annual financial statements for the last financial year.
Catatan: apabila tidak ada jasa lain dimaksud, agar diungkapkan.
Notes: if there is no other service in question, so that it is disclosed.
Uraian mengenai sistem pengendalian 1. Pengendalian keuangan dan operasional, serta kepatuhan SEOJK 14
internal (internal Control) yang terhadap peraturan perundang-undangan lainnya. / Financial SEOJK 16
686-691
diterapkan oleh emiten atau and operational control, as well as compliance with other laws
perusahaan Publik. and regulations.
Description of the internal control
2. Tinjauan atas efektivitas sistem pengendalian internal. / Review
system implemented by the issuer or 695
of the effectiveness of the internal control system.
public company.
3. Pernyataan Direksi dan/atau Dewan Komisaris atas kecukupan SEOJK 16
sistem pengendalian internal. / Statement of the Board of
695
Directors and/or Board of Commissioners regarding the
adequacy of the internal control system.
Sistem manajemen risiko yang 1. Gambaran umum mengenai sistem manajemen risiko Emiten SEOJK 16
diterapkan oleh Emiten Atau atau Perusahaan Publik. / General description of the Issuer’s or 696-706 SEOJK 14
Perusahaan Publik. Public Company’s risk management system.
Risk management system implemented
2. Jenis risiko dan cara pengelolaannya. / Types of risk and how to
by Issuers or Public Companies. 706-711
manage them.
3. Tinjauan atas efektivitas sistem manajemen risiko Emiten atau
Perusahaan Publik. / Review of the effectiveness of the Issuer’s 712
or Public Company’s risk management system.
4. Pernyataan Direksi dan/atau Dewan Komisaris atau komite audit SEOJK 16
atas kecukupan sistem manajemen risiko. / Statement of the
712
Board of Directors and/or Board of Commissioners or the audit
committee on the adequacy of the risk management system.
Fungsi kepatuhan. Tingkat kepatuhan Bank terhadap seluruh ketentuan dan peraturan SEOJK 14
Compliance function. perundang-undangan serta pemenuhan komitmen dengan otoritas POJK 17
yang berwenang. / The level of the Bank’s compliance with all 713-723
provisions and laws and regulations as well as fulfillment of
commitments with the competent authorities.
2025 Annual Report 837
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Kriteria Penjelasan Halaman Regulasi
Criteria Explanation Page Regulations
Perkara hukum yang berdampak 1. Pokok perkara/gugatan. / Main case/lawsuit. SEOJK 16
material yang dihadapi Oleh emiten
atau perusahaan publik, entitas anak, 2. Status penyelesaian perkara/gugatan. / Case/lawsuit settlement
Anggota direksi dan anggota dewan status.
komisaris (jika ada).
3. Pengaruhnya terhadap kondisi emiten atau perusahaan publik. /
Legal cases with a material impact The impact on the condition of issuers or public companies.
faced by issuers or public companies,
subsidiaries, members of the board of 4. Pengungkapan mengenai permasalahan hukum paling sedikit SEOJK 14
directors and members of the board of mencakup:
commissioners (if any). Disclosure regarding legal issues at least includes:
a. jumlah permasalahan perdata dan permasalahan
pidana yang dihadapi dan telah mendapat putusan yang
mempunyai kekuatan hukum tetap. / the number of civil and 727-734
criminal cases faced and decisions that have permanent
legal force.
b. jumlah permasalahan perdata dan permasalahan pidana
yang dihadapi dan masih dalam proses penyelesaian. / the
number of civil and criminal matters faced and still in the
process of being resolved.
Catatan: dalam hal perusahaan, entitas anak, anggota Dewan
Komisaris, dan anggota Direksi tidak memiliki perkara penting, agar
diungkapkan.
Notes: in the event that the company, subsidiaries, members of the
Board of Commissioners and members of the Board of Directors do
not have important matters, this must be disclosed.
Informasi tentang sanksi administratif/ SEOJK 16
sanksi yang Dikenakan kepada emiten
atau perusahaan publik, Anggota
Dewan Komisaris dan anggota direksi,
oleh Otoritas jasa keuangan dan
otoritas lainnya pada tahun Buku (jika
ada).
735
Information on administrative
sanctions/sanctions imposed on
issuers or public companies, board
members commissioners and members
of the board of directors, by the
Financial Services Authority and other
authorities in the financial year (if any).
Informasi mengenai kode etik Emiten 1. Pokok-pokok kode etik. / Principles of the code of ethics. 743-744 SEOJK 16
atau Perusahaan Publik.
2. Bentuk sosialisasi kode etik dan upaya penegakannya / Forms of
Information regarding the code of 744-745
dissemination of the code of ethics and enforcement efforts
ethics of Issuers or Public Companies
3. Pernyataan bahwa kode etik berlaku bagi anggota Direksi,
anggota Dewan Komisaris, dan karyawan Emiten atau
Perusahaan Publik / Statement that the code of ethics applies 744
to members of the Board of Directors, members of the Board of
Commissioners, and employees of the Issuer or Public Company
Penerapan Tata Kelola dalam 1. Komite Remunerasi / Remuneration Committee POJK 45
Pemberian Remunerasi bagi Bank. a. Nama anggota, komposisi, tugas dan tanggung jawab. /
Implementation of Governance in Name of members, composition, duties and responsibilities.
Providing Remuneration for Banks. b. Jumlah rapat yang dilakukan. / Number of meetings held.
675
c. Remunerasi yang telah dibayarkan kepada anggota Komite
Remunerasi selama 1 (satu) tahun. / Remuneration that has
been paid to members of the Remuneration Committee for 1
(one) year.
2. Proses penyusunan kebijakan Remunerasi yang meliputi:
Remuneration policy formulation process which includes:
a. Tinjauan mengenai latar belakang dan tujuan kebijakan
Remunerasi. / Review of the background and objectives of
the Remuneration policy.
b. Pelaksanaan kaji ulang atas kebijakan Remunerasi pada
tahun sebelumnya, beserta perbaikannya. / Implementation
675
of a review of the Remuneration policy in the previous year,
along with its improvements.
c. Mekanisme untuk memastikan bahwa Remunerasi bagi
Pegawai di unit kontrol bersifat independen dari unit kerja
yang diawasinya. / Mechanism to ensure that Remuneration
for Employees in the control unit is independent from the
work unit they supervise.
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3. Cakupan kebijakan Remunerasi dan implementasinya per unit POJK 45
bisnis, per wilayah dan pada perusahaan anak atau kantor
cabang yang berlokasi di luar negeri / Remuneration policy 675-676
coverage and its implementation per business unit, per region
and in subsidiaries or branch offices located overseas
4. Remunerasi dikaitkan dengan risiko yang meliputi:
Remuneration is associated with risks that include:
a. Jenis risiko utama (key risk) yang digunakan dalam
menerapkan Remunerasi. / The main type of risk (key risk)
used in implementing Remuneration.
b. Kriteria untuk menentukan jenis risiko utama, termasuk
untuk risiko yang sulit diukur. / Criteria for determining the
main types of risk, including for risks that are difficult to
measure. 676-677
c. Dampak penetapan risiko utama terhadap kebijakan
Remunerasi yang Bersifat Variabel. / The impact of
determining the main risk on the Variable Remuneration
policy.
d. Perubahan penentuan jenis risiko utama dibandingkan
dengan tahun lalu beserta alasannya, apabila ada. / Changes
in the determination of the main types of risk compared to
last year and the reasons, if any.
5. Pengukuran kinerja dikaitkan dengan Remunerasi yang meliputi:
Performance measurement is associated with Remuneration
which includes:
a. Tinjauan mengenai kebijakan Remunerasi yang dikaitkan
dengan penilaian kinerja. / Review of Remuneration policies
linked to performance appraisal.
b. Metode dalam mengaitkan Remunerasi individu dengan
kinerja Bank, kinerja unit kerja dan kinerja individu. / The
method of linking individual Remuneration with Bank
performance, work unit performance and individual
677
performance.
c. Uraian mengenai metode yang digunakan Bank untuk
menyatakan bahwa kinerja yang disepakati tidak dapat
tercapai sehingga perlu dilakukan penyesuaian atas
remunerasi serta besarnya penyesuaian remunerasi jika
kondisi tersebut terjadi. / A description of the method used
by the Bank to state that the agreed performance cannot
be achieved, so it is necessary to make adjustments to
remuneration and the amount of remuneration adjustments
if this condition occurs.
6. Penyesuaian Remunerasi dikaitkan dengan Kinerja dan Risiko
yang meliputi:
Remuneration Adjustment is related to Performance and Risk
which includes:
a. Kebijakan mengenai Remunerasi yang Bersifat Variabel yang
ditangguhkan, besarannya, dan kriteria untuk menetapkan
besaran tersebut. / Policy regarding Variable Remuneration
that is deferred, the amount, and the criteria for determining 677-678
the amount.
b. Kebijakan Bank mengenai Remunerasi yang Bersifat Variabel
yang ditangguhkan yang ditunda pembayarannya (malus),
atau ditarik kembali apabila sudah dibayarkan (clawback). /
The Bank’s policy regarding Variable Deferred Remuneration
which is postponed for payment (malus), or withdrawn
when it has been paid (clawback).
7. Nama konsultan ekstern dan tugas konsultan terkait kebijakan
Remunerasi, apabila Bank menggunakan jasa konsultan ekstern.
/ The name of the external consultant and the duties of the 678
consultant related to the Remuneration policy, if the Bank uses
the services of an external consultant.
8. Paket Remunerasi dan fasilitas yang diterima oleh Direksi dan
Dewan Komisaris mencakup struktur Remunerasi dan rincian
jumlah nominal. / The Remuneration Package and facilities
678-679
received by the Board of Directors and Board of Commissioners
include the Remuneration structure and details of the nominal
amount.
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9. Remunerasi yang Bersifat Variabel, meliputi:
Variable Remuneration includes:
a. Bentuk Remunerasi yang Bersifat Variabel beserta alasan
pemilihan bentuk tersebut. dan / Forms of Variable
Remuneration along with the reasons for choosing this form.
And
679
b. Penjelasan apabila terdapat perbedaan pemberian
Remunerasi yang Bersifat Variabel di antara para Direksi,
Dewan Komisaris dan/atau Pegawai. / An explanation
if there are differences in the provision of Variable
Remuneration among the Directors, Board of Commissioners
and/or Employees.
10. Jumlah Direksi, Dewan Komisaris dan Pegawai yang menerima
Remunerasi yang Bersifat Variabel selama 1 (satu) tahun,
dan total nominalnya. / The number of Directors, Board 679-688
of Commissioners and Employees who receive Variable
Remuneration for 1 (one) year, and the total amount.
11. Jabatan dan jumlah pihak yang menjadi material risk takers. /
680
Position and number of parties who are material risk takers.
12. Shares option yang dimiliki Direksi, Dewan Komisaris, dan
Pejabat Eksekutif. / Shares optionowned by the Board of 680
Directors, Board of Commissioners and Executive Officers.
13. Rasio gaji tertinggi dan terendah / The ratio of the highest and
681
lowest salaries
14. Jumlah penerima dan jumlah total Remunerasi yang Bersifat
Variabel yang dijamin tanpa syarat akan diberikan oleh Bank
kepada calon Direksi, calon Dewan Komisaris, dan/atau calon
Pegawai selama 1 (satu) tahun pertama bekerja / The number
of beneficiaries and the total amount of Variable Remuneration 681
guaranteed unconditionally will be given by the Bank to
candidates for the Board of Directors, candidates for the Board
of Commissioners, and/or prospective Employees during the first
1 (one) year of work
15. Jumlah Pegawai yang terkena pemutusan hubungan kerja
dan total nominal pesangon yang dibayarkan / The number of
681
employees affected by termination of employment and the total
amount of severance paid
16. Jumlah total Remunerasi yang Bersifat Variabel yang
ditangguhkan, yang terdiri dari tunai dan/atau saham atau
instrumen yang berbasis saham yang diterbitkan Bank. / The
681
total amount of deferred Variable Remuneration, which consists
of cash and/or shares or share-based instruments issued by the
Bank.
17. Jumlah total Remunerasi yang Bersifat Variabel yang
ditangguhkan yang dibayarkan selama 1 (satu) tahun. / The total 681
amount of deferred Variable Remuneration paid for 1 (one) year.
18. Rincian jumlah Remunerasi yang diberikan dalam satu tahun
meliputi:
Details of the amount of Remuneration given in one year
include:
a. Remunerasi yang bersifat tetap maupun variabel. / Fixed or
variable remuneration.
682
b. Remunerasi yang ditangguhkan dan tidak ditangguhkan. /
Deferred and non-deferred remuneration.
c. Bentuk Remunerasi yang diberikan secara tunai dan/atau
saham atau instrumen yang berbasis saham yang diterbitkan
Bank. / Forms of Remuneration provided in cash and/or
shares or share-based instruments issued by the Bank.
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19. Informasi kuantitatif mengenai:
Quantitative information about:
a. Total sisa Remunerasi yang masih ditangguhkan baik yang
terekspos penyesuaian implisit maupun eksplisit. / The
total remaining Remuneration that is still suspended, both
exposed to implicit and explicit adjustments.
b. Total pengurangan Remunerasi yang disebabkan karena
682
penyesuaian eksplisit selama periode laporan. / Total
reduction in Remuneration caused by explicit adjustments
during the reporting period.
c. Total pengurangan Remunerasi yang disebabkan karena
penyesuaian implisit selama periode laporan. / Total
reduction in Remuneration caused by implicit adjustments
during the reporting period.
Uraian singkat mengenai kebijakan Dalam hal pemberian kompensasi berupa program Kepemilikan SEOJK 16
pemberian Kompensasi jangka panjang saham oleh manajemen (management stock Ownership program/
berbasis kinerja kepada manajemen MSOP) dan/atau program Kepemilikan saham oleh karyawan
dan/ atau karyawan yang dimiliki oleh (employee stock Ownership program/ESOP).
emiten Atau perusahaan publik (jika Informasi yang diungkapkan Paling sedikit memuat:
ada), antara lain berupa Program
kepemilikan saham oleh manajemen In terms of compensation in the form of management stock
(management stock ownership program (MSOP) and/or employee stock ownership
ownership program/MSOP) dan/atau program (ESOP).
Program kepemilikan saham oleh The information disclosed shall contain at least:
karyawan (employee Stock ownership
program/ESOP). 1. Jumlah saham dan/atau opsi. / Number of shares and/or options. 747-749
A brief description of the policy of
2. Jangka waktu pelaksanaan. / Implementation period.
providing performance-based longterm
compensation to management and/
3. Persyaratan karyawan dan/atau manajemen yang berhak. /
or employees owned by issuers or
Eligible employee and/or management requirements.
public companies (if any), including
but not limited to management 4. Harga pelaksanaan atau penentuan harga pelaksanaan. / The
stock ownership programs program exercise price or the determination of the exercise price.
ownership/MSOP) and/or employee
stock ownership program (ESOP).
Uraian singkat mengenai kebijakan 1. Kepemilikan saham anggota Direksi dan anggota Dewan SEOJK 16
pengungkapan Informasi mengenai Komisaris paling lambat 3 (tiga) hari kerja Setelah terjadinya
A brief description of the Information kepemilikan atau setiap Perubahan kepemilikan atas saham
disclosure policy regarding perusahaan Terbuka. / Share ownership of members of the
Board of Directors and members of the Board of Commissioners
565
no later than 3 (three) working days after the ownership or any
change in ownership of the shares of the Public Company.
2. Pelaksanaan atas kebijakan dimaksud. / Implementation of the
intended policy.
Uraian mengenai sistem pelaporan 1. Cara penyampaian laporan pelanggaran. / How to submit a SEOJK 16
750-751
pelanggaran (whistleblowing system) violation report.
di Emiten atau Perusahaan Publik.
2. Perlindungan bagi pelapor. / Protection for reporters. 751
Description of the whistleblowing
system at the Issuer or Public
3. Penanganan pengaduan. / The handling of complaints. 752-755
Company.
4. Pihak yang mengelola pengaduan. / The party managing the
753
complaint.
5. Hasil dari penanganan pengaduan, paling sedikit:
The results of handling complaints, at least:
a. Jumlah pengaduan yang masuk dan diproses Dalam tahun
756
buku. / Number of complaints received and processed in the
financial year.
b. Tindak lanjut pengaduan. / Complaint follow-up.
Dalam hal emiten atau perusahaan publik tidak memiliki
Sistem pelaporan pelanggaran (whistleblowing system), Maka
diungkapkan mengenai hal tersebut. / In the event that an issuer or
a public company does not have a whistleblowing system, this will
be disclosed.
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Uraian mengenai kebijakan anti korupsi 1. Program dan prosedur yang dilakukan dalam Mengatasi SEOJK 16
Emiten atau Perusahaan Publik. praktik korupsi, balas jasa (kickbacks), Fraud, suap dan/atau POJK 17
Description of the Issuer’s or Public gratifikasi dalam Emiten atau Perusahaan Publik. / Programs
757-762
Company’s anti-corruption policy. and procedures carried out in Overcoming corrupt practices,
kickbacks, fraud, bribery and/or gratuities in Issuers or Public
Companies.
2. Pelatihan/sosialisasi anti korupsi kepada karyawan Emiten atau
Perusahaan Publik. / Anti-corruption training/socialization for 763-764
employees of Issuers or Public Companies.
Dalam hal Emiten atau Perusahaan Publik tidak memiliki Kebijakan
anti korupsi, maka dijelaskan alasan tidak Dimilikinya kebijakan
dimaksud. / In the event that the Issuer or Public Company does not
have an anticorruption policy, the reasons for not having the said
policy will be explained.
Penanganan benturan kepentingan SEOJK 14
767 POJK 17
Handling conflicts of interest
Penyediaan dana kepada pihak terkait Informasi yang perlu diungkap adalah jumlah total baki debet SEOJK 14
(related party) dan penyediaan dana penyediaan dana kepada pihak terkait (related party) dan kepada
besar (large exposure). debitur inti (individu atau grup) per posisi laporan / Information
that needs to be disclosed is the total amount of debit balances for 766
Provision of funds to related parties
and provision of large funds (large provision of funds to related parties and to core debtors (individuals
exposure). or groups) per report position
Transparansi kondisi keuangan dan non SEOJK 14
keuangan Bank yang belum diungkap POJK 17
dalam laporan lain.
768-769
Transparency of the Bank’s financial
and non-financial conditions that have
not been disclosed in other reports.
Informasi lain yang terkait dengan SEOJK 14
Tata Kelola Bank, antara lain berupa
intervensi pemilik, perselisihan intern
atau permasalahan yang timbul
sebagai dampak kebijakan remunerasi
pada Bank.
Other information related to Bank 767
Governance, including owner
intervention, internal disputes or
problems that arise as a result of
remuneration policies at the Bank.
Jumlah Penyimpangan (Internal Fraud). Pengungkapan mengenai penyimpangan (internal fraud) paling SEOJK 14
Number of Deviations (Internal Fraud). sedikit mencakup: / Disclosure of irregularities (internal fraud) at
least includes:
1. Jumlah penyimpangan (internal fraud) yang telah diselesaikan. /
Number of deviations (internal fraud) that have been resolved.
2. Jumlah penyimpangan (internal fraud) yang sedang dalam
proses penyelesaian di internal bank. / The number of
irregularities (internal fraud) that are in the process of being 765
resolved internally at the bank.
3. Jumlah penyimpangan (internal fraud) yang belum diupayakan
penyelesaian di internal bank. / Number of irregularities (internal
fraud) that have not been resolved internally at the bank.
4. Jumlah penyimpangan (internal fraud) yang telah ditindaklanjuti
melalui proses hukum. / The number of irregularities (internal
fraud) that have been followed up through the legal process.
Pembelian Kembali (Buy Back) Saham 1. Kebijakan dalam melakukan pembelian kembali (buy back) SEOJK 14
dan/atau Obligasi Bank. saham atau obligasi Bank. / Policy in buying back shares or
Buy Back of Shares and/or Bank Bonds. bonds of the Bank.
2. Jumlah lembar saham dan/atau obligasi yang dibeli kembali. /
Number of shares and/or bonds bought back. 766
3. Harga pembelian kembali per lembar saham dan/atau obligasi. /
Repurchase price per share and/or bond.
4. Peningkatan laba per lembar saham dan/atau obligasi. / Increase
in earnings per share and/or bonds.
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Pemberian Dana untuk Kegiatan Sosial Pengungkapan mengenai pemberian dana untuk kegiatan sosial SEOJK 14
dan/atau Kegiatan Politik Selama dan/atau kegiatan politik paling sedikit meliputi pihak penerima
Periode Pelaporan. dana dan jumlah dana yang diberikan.
765
Provision of Funds for Social Activities Disclosure regarding the provision of funds for social activities and/
and/or Political Activities During the or political activities at least includes the recipient of the funds and
Reporting Period. the amount of funds provided.
Penerapan keuangan berkelanjutan, POJK 17
termasuk penerapan tanggung jawab
sosial dan lingkungan
769
Implementation of sustainable finance,
including implementation of social and
environmental responsibility
Penerapan atas pedoman tata kelola 1. Pernyataan mengenai rekomendasi yang telah dilaksanakan SEOJK 16
Perusahaan Terbuka bagi Emiten yang dan/atau / Statement regarding recommendations that have
menerbitkan efek bersifat ekuitas atau been implemented and/or
Perusahaan Publik.
2. Penjelasan atas rekomendasi yang belum dilaksanakan, disertai
Implementation of Public Company
alasan dan alternatif pelaksanaannya (jika ada). / Explanation
governance guidelines for Issuers 774-790
of recommendations that have not been implemented,
that issue equity securities or Public
accompanied by reasons and alternatives for implementation (if
Companies.
any).
Pengungkapan informasi dapat disajikan dalam bentuk tabel. /
Disclosure of information can be presented in tabular form.
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN EMITEN ATAU PERUSAHAAN PUBLIK /
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY OF THE ISSUER OR PUBLIC COMPANY
Tanggung Jawab Sosial Perusahaan. 1. Informasi yang diungkapkan dalam bagian tanggung jawab SEOJK 16
Corporate Social Responsibility sosial dan lingkungan merupakan Laporan Keberlanjutan
(Sustainability Report) sebagaimana dimaksud dalam
Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017
tentang Penerapan Keuangan Berkelanjutan bagi Lembaga
Jasa Keuangan, Emiten, dan Perusahaan Publik, paling sedikit
memuat:
The information disclosed in the social and environmental
responsibility section is a Sustainability Report as intended
in Financial Services Authority Regulation Number 51/
POJK.03/2017 concerning the Implementation of Sustainable
Finance for Financial Services Institutions, Issuers and Public
Companies, containing at least :
a) Penjelasan strategi keberlanjutan. / Explanation of
sustainability strategy.
b) Ikhtisar aspek keberlanjutan (ekonomi, sosial, dan
lingkungan hidup). / Overview of sustainability aspects
(economic, social and environmental). 812
c) Profil singkat Emiten atau Perusahaan Publik. / Brief profile
of the Issuer or Public Company.
d) Penjelasan Direksi. / Directors’ Explanation.
e) Tata kelola keberlanjutan. / Sustainability governance.
f) Kinerja keberlanjutan. / Sustainability performance.
g) Verifikasi tertulis dari pihak independen, jika ada. / Written
verification from an independent party, if any.
h) Lembar umpan balik (feedback) untuk pembaca, jika ada. /
Feedback sheet for readers, if any.
i) Tanggapan Emiten atau Perusahaan Publik terhadap umpan
balik laporan tahun sebelumnya. / The Issuer’s or Public
Company’s response to feedback from the previous year’s
report.
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2. Laporan Keberlanjutan sebagaimana dimaksud pada angka 1),
harus disusun sesuai Pedoman Teknis Penyusunan Laporan
Keberlanjutan (Sustainability Report) Bagi Emiten dan
Perusahaan Publik sebagaimana tercantum dalam Lampiran
II yang merupakan bagian tidak terpisahkan dari Surat Edaran
Otoritas Jasa Keuangan ini. / Sustainability Report as referred
to in number 1), must be prepared in accordance with the
Technical Guidelines for Preparing Sustainability Reports for
Issuers and Public Companies as stated in Appendix II which is
an inseparable part of this Financial Services Authority Circular
Letter.
3. Informasi Laporan Keberlanjutan (Sustainability Report)
pada angka 1) dapat:
Sustainability Report information in number 1) can:
a) Diungkapkan pada bagian lain yang relevan di luar bagian
tanggung jawab sosial dan lingkungan, seperti penjelasan
Direksi terkait Laporan Keberlanjutan diungkapkan dalam
bagian terkait Laporan Direksi; dan/atau / Disclosed in other
relevant sections outside the social and environmental
responsibility section, such as the Directors’ explanation
regarding the Sustainability Report disclosed in the relevant
section of the Directors’ Report; and/or
b) Merujuk pada bagian lain di luar bagian tanggung jawab
sosial dan lingkungan dengan tetap mengacu pada
Pedoman Teknis Penyusunan Laporan Keberlanjutan
(Sustainability Report) Bagi Emiten dan Perusahaan Publik
sebagaimana tercantum dalam Lampiran II yang merupakan
bagian tidak terpisahkan dari Surat Edaran Otoritas Jasa
Keuangan ini, seperti profil Emiten atau Perusahaan Publik. /
Refer to other sections outside the social and environmental
812
responsibility section while still referring to the Technical
Guidelines for Preparing Sustainability Reports for Issuers
and Public Companies as listed in Appendix II which is an
inseparable part of this Financial Services Authority Circular
Letter, such as the profile Issuer or Public Company.
4. Laporan Keberlanjutan (Sustainability Report) sebagaimana
dimaksud pada angka 1) merupakan bagian yang tidak
terpisahkan dari Laporan Tahunan namun dapat disajikan secara
terpisah dengan Laporan Tahunan. / The Sustainability Report
as referred to in number 1) is an inseparable part of the Annual
Report but can be presented separately from the Annual Report.
5. Dalam hal Laporan Keberlanjutan disajikan secara terpisah
dengan Laporan Tahunan, informasi yang diungkapkan dalam
Laporan Keberlanjutan dimaksud harus:
In the event that the Sustainability Report is presented
separately from the Annual Report, the information disclosed in
the Sustainability Report must:
a) Memuat seluruh informasi sebagaimana dimaksud pada
angka 1); dan / Contains all information as intended
in number 1); And
b) Disusun sesuai Pedoman Teknis Penyusunan Laporan
Keberlanjutan (Sustainability Report) Bagi Emiten dan
Perusahaan Publik sebagaimana tercantum dalam Lampiran
II yang merupakan bagian tidak terpisahkan dari Surat
Edaran Otoritas Jasa Keuangan ini. / Prepared in accordance
with the Technical Guidelines for Preparing Sustainability
Reports for Issuers and Public Companies as stated in
Appendix II which is an inseparable part of this Financial
Services Authority Circular Letter.
844 Laporan Tahunan 2025
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6. Dalam hal Laporan Keberlanjutan disajikan secara terpisah
dengan Laporan Tahunan, maka dalam bagian tanggung jawab
sosial dan lingkungan memuat informasi bahwa informasi
mengenai tanggung jawab sosial dan lingkungan telah
diungkapkan dalam Laporan Keberlanjutan yang disajikan
secara terpisah dari Laporan Tahunan. / If the Sustainability
Report is presented separately from the Annual Report, then
the social and environmental responsibility section contains
information that information regarding social and environmental
responsibility has been disclosed in the Sustainability Report 812
which is presented separately from the Annual Report.
7. Penyampaian Laporan Keberlanjutan (Sustainability Report)
yang disajikan secara terpisah dengan Laporan Tahunan
harus disampaikan bersamaan dengan penyampaian Laporan
Tahunan. / Submission of a Sustainability Report which
is presented separately with the Annual Report must be
submitted simultaneously with the submission of the Annual
Report.
Keterangan / Information
SEOJK 16 : Surat Edaran Otoritas Jasa Keuangan No. 16/SEOJK.04/2021 tentang Bentuk dan Isi Laporan Tahunan Emiten atau Perusahaan Publik.
OJK Circular Letter No. 16/SEOJK.04/2021 concerning Form and Content of Annual Reports of Issuers or Public Companies
SEOJK 9 : Surat Edaran Otoritas Jasa Keuangan No. 9/SEOJK.03/2020 tentang Transparansi dan Publikasi Laporan Bank Umum Konvensional.
OJK Circular Letter No. 9/SEOJK.03/2020 concerning Transparency and Publication of Conventional Commercial Bank Reports.
SEOJK 14 : Surat Edaran Otoritas Jasa Keuangan No. 13/SEOJK.03/2017 tentang Penerapan Tata Kelola bagi Bank Umum.
OJK Circular Letter No. 13/SEOJK.03/2017 concerning Implementation of Governance for Commercial Banks.
POJK 45 : Peraturan Otoritas Jasa Keuangan No. 45/POJK.03/2015 tentang Penerapan Tata Kelola Dalam Pemberian Remunerasi bagi Bank Umum.
OJK Regulation No. 45/POJK.03/2015 concerning Implementation of Governance in Providing Remuneration for Commercial Banks.
POJK 17 : Peraturan Otoritas Jasa Keuangan 17 Tahun 2023 Tentang Penerapan Tata Kelola Bagi Bank Umum.
OJK Regulation 17 of 2023 concerning the Implementation of Governance for Commercial Banks
2025 Annual Report 845
Page 846
PT Bank Mandiri Taspen Laporan keuangan tanggal 31 Desember 2025 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Financial statements as of December 31, 2025 and for the year then ended with independent auditor’s report
Page 847
Page 848
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
LAPORAN KEUANGAN FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2025 AS OF DECEMBER 31, 2025
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
Laporan Auditor Independen Independent Auditor’s Report
Laporan Posisi Keuangan ................................................ 1-3 ................................... Statement of Financial Position
Laporan Laba Rugi dan ................................................... ................................... Statement of Profit or Loss and
Penghasilan Komprehensif Lain ...................................... 4 ..................................... Other Comprehensive Income
Laporan Perubahan Ekuitas ............................................ 5-6 .................................. Statement of Changes in Equity
Laporan Arus Kas ............................................................ 7-8 .............................................Statement of Cash Flows
Catatan atas Laporan Keuangan ..................................... 9-136 ............................... Notes to the Financial Statements
************************
Page 849
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen Independent Auditor’s Report
Laporan No. 00023/2.1505/AU.1/07/0242- Report No. 00023/2.1505/AU.1/07/0242-
3/1/II/2026 3/1/II/2026
Pemegang Saham, Dewan Komisaris, dan Direksi The Shareholders and the Boards of
Commissioners and Directors
PT Bank Mandiri Taspen PT Bank Mandiri Taspen
Opini Opinion
Kami telah mengaudit laporan keuangan We have audited the accompanying financial
PT Bank Mandiri Taspen (“Bank”) terlampir, yang statements of PT Bank Mandiri Taspen
terdiri dari laporan posisi keuangan tanggal (the “Bank”), which comprise the statement of
31 Desember 2025, serta laporan laba rugi dan financial position as of December 31, 2025, and
penghasilan komprehensif lain, laporan perubahan the statement of profit or loss and other
ekuitas, dan laporan arus kas untuk tahun yang comprehensive income, statement of changes in
berakhir pada tanggal tersebut, serta catatan atas equity, and statement of cash flows for the
laporan keuangan, termasuk informasi kebijakan year then ended, and notes to the financial
akuntansi material. statements, including material accounting policy
information.
Menurut opini kami, laporan keuangan terlampir In our opinion, the accompanying financial
menyajikan secara wajar, dalam semua hal statements present fairly, in all material
yang material, posisi keuangan Bank tanggal respects, the financial position of the Bank as
31 Desember 2025, serta kinerja keuangan dan of December 31, 2025, and its financial
arus kasnya untuk tahun yang berakhir pada performance and cash flows for the year then
tanggal tersebut, sesuai dengan Standar Akuntansi ended, in accordance with Indonesian Financial
Keuangan di Indonesia. Accounting Standards.
Basis opini Basis for opinion
Kami melaksanakan audit kami berdasarkan We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Institut Standards on Auditing established by Indonesian
Akuntan Publik Indonesia (“IAPI”). Tanggung jawab Institute of Certified Public Accountants
kami menurut standar tersebut diuraikan lebih (“IICPA”). Our responsibilities under those
lanjut dalam paragraf Tanggung Jawab Auditor standards are further described in the Auditor’s
terhadap Audit atas Laporan Keuangan pada Responsibilities for the Audit of the Financial
laporan kami. Kami independen terhadap Bank Statements paragraph of our report. We are
berdasarkan ketentuan etika yang relevan dalam independent of the Bank in accordance with the
audit kami atas laporan keuangan di Indonesia, dan ethical requirements relevant to our audit of the
kami telah memenuhi tanggung jawab etika lainnya financial statements in Indonesia, and we have
berdasarkan ketentuan tersebut. Kami yakin fulfilled our other ethical responsibilities in
bahwa bukti audit yang telah kami peroleh adalah accordance with such requirements. We believe
cukup dan tepat untuk menyediakan suatu basis that the audit evidence we have obtained is
bagi opini kami. sufficient and appropriate to provide a basis for
our opinion.
KAP Purwanto Susanti dan Surja
Registered Public Accountants KMK No. 69/MK/SK/2025
i
A member firm of Ernst & Young Global Limited
Page 850
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00023/2.1505/AU.1/07/0242- Report No. 00023/2.1505/AU.1/07/0242-
3/1/II/2026 (lanjutan) 3/1/II/2026 (continued)
Hal audit utama Key audit matters
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal professional judgment, were of most significance
yang paling signifikan dalam audit kami atas in our audit of the financial statements of the
laporan keuangan periode kini. Hal audit utama current period. Such key audit matters were
tersebut disampaikan dalam konteks audit kami addressed in the context of our audit of the
atas laporan keuangan secara keseluruhan, dan financial statements taken as a whole, and in
dalam merumuskan opini kami atas laporan forming our opinion thereon, and we do not
keuangan terkait, dan kami tidak menyatakan provide a separate opinion on such key audit
suatu opini terpisah atas hal audit utama tersebut. matters. For the key audit matter below, our
Untuk hal audit utama di bawah ini, penjelasan description of how our audit addressed such key
kami tentang bagaimana audit kami merespons hal audit matter is provided in such context.
tersebut disampaikan dalam konteks tersebut.
Kami telah memenuhi tanggung jawab yang We have fulfilled the responsibilities described in
diuraikan dalam paragraf Tanggung Jawab Auditor the Auditor’s Responsibilities for the Audit of the
terhadap Audit atas Laporan Keuangan pada Financial Statements paragraph of our report,
laporan kami, termasuk sehubungan dengan hal including in relation to the key audit matter
audit utama yang dikomunikasikan di bawah ini. communicated below. Accordingly, our audit
Oleh karena itu, audit kami mencakup pelaksanaan included the performance of procedures
prosedur yang didesain untuk merespons penilaian designed to respond to our assessment of the
kami atas risiko kesalahan penyajian material risks of material misstatement of the
dalam laporan keuangan terlampir. Hasil prosedur accompanying financial statements. The results
audit kami, termasuk prosedur yang dilakukan of our audit procedures, including the procedures
untuk merespons hal audit utama di bawah ini, performed to address the key audit matter below,
menyediakan basis bagi opini kami atas laporan provide the basis for our opinion on the
keuangan terlampir. accompanying financial statements.
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans
yang diberikan
Penjelasan atas hal audit utama: Description of key audit matter:
Seperti yang dijelaskan dalam Catatan 10 atas As described in Note 10 to the accompanying
laporan keuangan terlampir, pada tanggal financial statements, as of December 31, 2025,
31 Desember 2025, cadangan kerugian penurunan the allowance for impairment of loans amounted
nilai atas kredit yang diberikan adalah sebesar to Rp770,429 million. Refer to material
Rp770.429 juta. Lihat informasi kebijakan accounting policy information of allowance for
akuntansi material untuk cadangan kerugian impairment losses on financial assets as disclosed
penurunan nilai aset keuangan yang diungkapkan in Note 2c, significant accounting judgements,
dalam Catatan 2c, pertimbangan, estimasi, dan estimates, and assumptions in Note 3, and the
asumsi akuntansi yang signifikan dalam Catatan 3, disclosures of allowance for impairment losses on
dan pengungkapan cadangan kerugian penurunan loans in Note 10 to the accompanying financial
nilai atas kredit yang diberikan dalam Catatan 10 statements.
atas laporan keuangan terlampir.
ii
A member firm of Ernst & Young Global Limited
Page 851
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00023/2.1505/AU.1/07/0242- Report No. 00023/2.1505/AU.1/07/0242-
3/1/II/2026 (lanjutan) 3/1/II/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses of loans
yang diberikan (lanjutan) (continued)
Penjelasan atas hal audit utama: (lanjutan) Description of key audit matter: (continued)
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 is material to the accompanying
material terhadap laporan keuangan terlampir. financial statements. In addition, the
Selain itu, penentuan cadangan kerugian determination of allowance for impairment
penurunan nilai atas kredit yang diberikan losses on loans requires judgement and is subject
memerlukan pertimbangan dan memiliki to estimation uncertainty which includes
ketidakpastian estimasi termasuk dalam determining the model to calculate allowance for
penentuan model untuk menghitung cadangan impairment losses, identification of credit
kerugian penurunan nilai, identifikasi eksposur exposures with significant deterioration in credit
kredit yang mengalami penurunan kualitas kredit quality, and determining assumptions used in the
yang signifikan, dan penentuan asumsi yang allowance for impairment loss calculation models
digunakan dalam model perhitungan cadangan (for exposures assessed on an individual or
kerugian penurunan nilai (untuk eksposur yang collective basis), including forward-looking
dinilai secara individual atau kolektif), termasuk macroeconomic factors and overlays used for
faktor ekonomi makro masa depan dan overlay risks not captured by models.
yang digunakan atas risiko yang tidak ditangkap
oleh model.
Respons audit: Audit response:
Kami melakukan pengujian pengendalian utama We tested the key controls over the loans
atas pemberian kredit, penilaian kualitas kredit origination, regular internal credit quality
internal secara reguler, serta pencatatan dan assessments, and recording and monitoring of
pengawasan kredit yang diberikan. Kami the loans. We obtained understanding and
memeroleh pemahaman dan menilai metodologi assessed impairment measurement
pengukuran penurunan nilai, serta melakukan methodologies and performed validation of
validasi atas model pencadangan kerugian allowance for impairment losses models, inputs,
penurunan nilai, data masukan, dasar, dan asumsi bases, and assumptions used by the Bank in
yang digunakan oleh Bank dalam menghitung calculating the allowance for impairment losses
cadangan kerugian penurunan nilai, serta menguji and tested the classification into the three-stage
tiga tahapan kualitas kredit portofolio sesuai credit quality of loan portfolios in accordance
dengan kriteria tingkatan (staging) yang disusun with staging criteria developed by the Bank for
oleh Bank untuk kredit yang diberikan. Kami loans. We tested whether historical experience is
menguji apakah pengalaman historis mewakili representative of current circumstances and of
keadaan saat ini dan kerugian terkini yang terjadi the recent losses incurred in the portfolios, and
dalam portofolio, serta menilai kewajaran atas assessed the reasonableness of forward-looking
penyesuaian berorientasi masa depan, analisis adjustments, macroeconomic factor analysis,
faktor ekonomi makro, dan beberapa skenario and probability-weighted multiple scenarios for
probabilitas tertimbang untuk kredit yang loans.
diberikan.
iii
A member firm of Ernst & Young Global Limited
Page 852
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00023/2.1505/AU.1/07/0242- Report No. 00023/2.1505/AU.1/07/0242-
3/1/II/2026 (lanjutan) 3/1/II/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses of loans
yang diberikan (lanjutan) (continued)
Respons audit: (lanjutan) Audit response: (continued)
Untuk cadangan kerugian penurunan nilai yang With respect to individually assessed allowance
dinilai secara individual, kami menguji sampel for impairment losses, we tested the samples of
kredit yang diberikan untuk mengevaluasi loans to evaluate the timely identification by the
identifikasi atas eksposur yang mengalami Bank of exposures with significant deterioration
penurunan kualitas kredit yang signifikan atau in credit quality or exposures which have been
yang telah mengalami penurunan nilai secara tepat impaired and assessed the Bank’s assumptions
waktu oleh Bank dan menilai asumsi Bank atas arus on the expected future cash flows, including the
kas masa depan ekspektasian, termasuk nilai realizable value of collateral based on available
agunan yang dapat direalisasikan berdasarkan market information or valuation prepared by
informasi pasar yang tersedia atau penilaian yang independent or internal valuer.
dilakukan oleh penilai independen atau internal.
Kami memeriksa keakurasian perhitungan jumlah We checked the accuracy of the calculation of
cadangan kerugian penurunan nilai dengan allowance for impairment losses amount by
melakukan perhitungan ulang atas keseluruhan recalculating the entire portfolio for collectively
portofolio yang penurunan nilainya dinilai secara and individually assessed impairment. We
kolektif dan individual. Kami menguji kelengkapan challenged the completeness and
dan ketepatan, termasuk asumsi dan appropriateness, including the assumptions and
pertimbangan, overlay yang digunakan atas risiko judgments, of overlays used for risks not
yang tidak ditangkap oleh model. Kami menilai captured by models. We assessed whether the
apakah pengungkapan dalam laporan keuangan financial statements disclosures are adequately
cukup dan secara memadai mencerminkan and appropriately reflecting the Bank’s
eksposur Bank terhadap risiko kredit. Kami exposures to credit risk. We involved our
melibatkan pakar auditor internal kami untuk auditor’s internal experts to assist us in the
membantu kami dalam melakukan prosedur- performance of the above procedures where
prosedur di atas ketika keahlian spesifik mereka their specific expertise was required.
diperlukan.
iv
A member firm of Ernst & Young Global Limited
Page 853
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00023/2.1505/AU.1/07/0242- Report No. 00023/2.1505/AU.1/07/0242-
3/1/II/2026 (lanjutan) 3/1/II/2026 (continued)
Informasi lain Other information
Manajemen bertanggung jawab atas informasi lain. Management is responsible for the other
Informasi lain terdiri dari informasi yang tercantum information. Other information comprises the
dalam Laporan Tahunan 2025 (“Laporan information included in the 2025 Annual Report
Tahunan”) selain laporan keuangan terlampir dan (the “Annual Report”) other than the
laporan auditor independen kami. Laporan accompanying financial statements and our
Tahunan diharapkan akan tersedia bagi kami independent auditor’s report thereon.
setelah tanggal laporan auditor independen ini. The Annual Report is expected to be made
available to us after 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,
kami tidak menyatakan bentuk keyakinan apapun and 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
dan, dalam pelaksanaannya, mempertimbangkan and, in doing so, consider whether the Annual
apakah Laporan Tahunan mengandung Report is materially inconsistent with the
ketidakkonsistensian material dengan laporan accompanying financial statements or our
keuangan terlampir atau pemahaman yang kami knowledge obtained in the audit, or otherwise
peroleh selama audit, atau mengandung kesalahan appears to be materially misstated.
penyajian material.
Ketika kami membaca Laporan Tahunan, jika kami When we read the Annual Report, if we conclude
menyimpulkan bahwa terdapat suatu kesalahan that there is a material misstatement therein, we
penyajian material di dalamnya, kami diharuskan are required to communicate the matter to those
untuk mengomunikasikan hal tersebut kepada charged with governance and take appropriate
pihak yang bertanggung jawab atas tata kelola dan actions based on the applicable laws and
melakukan tindakan yang tepat berdasarkan regulations.
peraturan perundang-undangan yang berlaku.
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the financial
laporan keuangan statements
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation
dan penyajian wajar laporan keuangan tersebut and fair presentation of the financial statements
sesuai dengan Standar Akuntansi Keuangan di in accordance with Indonesian Financial
Indonesia, dan atas pengendalian internal yang Accounting Standards, and for such internal
dianggap perlu oleh manajemen untuk control as management determines is necessary
memungkinkan penyusunan laporan keuangan to enable the preparation of financial statements
yang bebas dari kesalahan penyajian material, baik that are free from material misstatement,
yang disebabkan oleh kecurangan maupun whether due to fraud or error.
kesalahan.
v
A member firm of Ernst & Young Global Limited
Page 854
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00023/2.1505/AU.1/07/0242- Report No. 00023/2.1505/AU.1/07/0242-
3/1/II/2026 (lanjutan) 3/1/II/2026 (continued)
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the financial
laporan keuangan (lanjutan) statements (continued)
Dalam penyusunan laporan keuangan, manajemen In preparing the financial statements,
bertanggung jawab untuk menilai kemampuan management is responsible for assessing the
Bank dalam mempertahankan kelangsungan Bank’s ability to continue as a going concern,
usahanya, mengungkapkan, sesuai dengan disclosing, as applicable, matters related to going
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 manajemen liquidate the Bank or to cease operations, or has
memiliki intensi untuk melikuidasi Bank atau no realistic alternative but to do so.
menghentikan operasi, atau tidak memiliki
alternatif yang realistis selain melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible
bertanggung jawab untuk mengawasi proses for overseeing the Bank’s financial reporting
pelaporan keuangan Bank. process.
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan financial statements
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obtain reasonable
memadai tentang apakah laporan keuangan secara assurance about whether the financial
keseluruhan bebas dari kesalahan penyajian statements taken as a whole are free from
material, baik yang disebabkan oleh kecurangan material misstatement, whether due to fraud or
maupun kesalahan, dan untuk menerbitkan error, and to issue an independent auditor’s
laporan auditor independen yang mencakup opini report that includes our opinion. Reasonable
kami. Keyakinan memadai merupakan suatu assurance is a high level of assurance, but is not
tingkat keyakinan tinggi, namun bukan merupakan a guarantee that an audit conducted in
suatu jaminan bahwa audit yang dilaksanakan accordance with Standards on Auditing
berdasarkan Standar Audit yang ditetapkan oleh established by the IICPA will always detect
IAPI akan selalu mendeteksi kesalahan penyajian a material misstatement when it exists.
material ketika hal tersebut ada. Kesalahan Misstatements can arise from fraud or error and
penyajian dapat disebabkan oleh kecurangan are considered material if, individually or in the
maupun kesalahan dan dianggap material jika, baik aggregate, they could reasonably be expected to
secara individual maupun secara agregat, dapat influence the economic decisions of users taken
diekspektasikan secara wajar akan memengaruhi on the basis of these financial statements.
keputusan ekonomi yang diambil oleh pengguna
berdasarkan laporan keuangan tersebut.
vi
A member firm of Ernst & Young Global Limited
Page 855
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00023/2.1505/AU.1/07/0242- Report No. 00023/2.1505/AU.1/07/0242-
3/1/II/2026 (lanjutan) 3/1/II/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga:
Mengidentifikasi dan menilai risiko kesalahan Identify and assess the risks of material
penyajian material dalam laporan keuangan, misstatement of the financial statements,
baik yang disebabkan oleh kecurangan maupun whether due to fraud or error, design and
kesalahan, mendesain dan melaksanakan perform audit procedures responsive to such
prosedur audit yang responsif terhadap risiko risks, and obtain audit evidence that is
tersebut, serta memeroleh bukti audit yang sufficient and appropriate to provide a basis
cukup dan tepat untuk menyediakan basis bagi for our opinion. The risk of not detecting
opini kami. Risiko tidak terdeteksinya a material misstatement resulting from fraud
kesalahan penyajian material yang disebabkan is higher than for one resulting from error, as
oleh kecurangan lebih tinggi dari yang fraud may involve collusion, forgery,
disebabkan oleh kesalahan, karena kecurangan intentional omissions, misrepresentations, or
dapat melibatkan kolusi, pemalsuan, override of internal control.
penghilangan secara sengaja, pernyataan
salah, atau pengabaian atas pengendalian
internal.
Memeroleh suatu pemahaman tentang Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
untuk tujuan menyatakan opini atas expressing an opinion on the effectiveness of
keefektivitasan pengendalian internal Bank. the Bank’s internal control.
Mengevaluasi ketepatan kebijakan akuntansi Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
dibuat oleh manajemen. made by management.
vii
A member firm of Ernst & Young Global Limited
Page 856
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00023/2.1505/AU.1/07/0242- Report No. 00023/2.1505/AU.1/07/0242-
3/1/II/2026 (lanjutan) 3/1/II/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Menyimpulkan ketepatan penggunaan basis Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh management’s use of the going concern basis
manajemen dan, berdasarkan bukti audit yang of accounting and, based on the audit evidence
diperoleh, apakah terdapat suatu obtained, whether a material uncertainty exists
ketidakpastian material yang terkait dengan related to events or conditions that may cast
peristiwa atau kondisi yang dapat significant doubt on the Bank’s ability to
menyebabkan keraguan signifikan atas continue as a going concern. If we conclude
kemampuan Bank untuk mempertahankan that a material uncertainty exists, we are
kelangsungan usahanya. Ketika kami required to draw attention in our independent
menyimpulkan bahwa terdapat suatu auditor’s report to the related disclosures in the
ketidakpastian material, kami diharuskan financial statements or, if such disclosures are
untuk menarik perhatian dalam laporan auditor inadequate, to modify our opinion. Our
independen kami ke pengungkapan terkait conclusion is based on the audit evidence
dalam laporan keuangan atau, jika obtained up to the date of our independent
pengungkapan tersebut tidak memadai, auditor’s report. However, future events or
memodifikasi opini kami. Kesimpulan kami conditions may cause the Bank to cease to
didasarkan pada bukti audit yang diperoleh continue as going concern.
hingga tanggal laporan auditor independen
kami. Namun, peristiwa atau kondisi masa
depan dapat menyebabkan Bank tidak dapat
mempertahankan kelangsungan usaha.
Mengevaluasi penyajian, struktur, dan isi Evaluate the overall presentation, structure,
laporan keuangan secara keseluruhan, and content of the financial statements,
termasuk pengungkapannya, dan apakah including the disclosures, and whether the
laporan keuangan mencerminkan transaksi financial statements represent the underlying
dan peristiwa yang mendasarinya dengan transactions and events in a manner that
suatu cara yang mencapai penyajian wajar. achieves fair presentation.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with
bertanggung jawab atas tata kelola mengenai, governance regarding, among other matters, the
antara lain, ruang lingkup dan saat yang planned scope and timing of the audit and
direncanakan atas audit serta temuan audit significant audit findings, including any significant
signifikan, termasuk setiap defisiensi signifikan deficiencies in internal control that we identify
dalam pengendalian internal yang teridentifikasi during our audit.
oleh kami selama audit.
viii
A member firm of Ernst & Young Global Limited
Page 857
A member firm of Ernst & Young Global Limited
Page 858
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2025/ Catatan/ 31 Desember 2024/
December 31, 2025 Notes December 31, 2024
ASET ASSETS
Kas 152.993 2c,2f,4 137.382 Cash
Current accounts with
Giro pada Bank Indonesia 1.283.107 2c,2f,2g,5 3.122.333 Bank Indonesia
Giro pada bank lain 2c,2e,2f,2g, Current accounts with other banks
Pihak berelasi 74.756 6,36 47.978 Related parties
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (1) (1) impairment losses
Total - neto 74.755 47.977 Total - net
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 2c,2f,2h, and other banks
Pihak ketiga 6.361.889 7 2.179.682 Third parties
Efek-efek 2c,2d,2e,2i, Securities
Pihak berelasi 10.106.223 8,36 8.152.897 Related parties
Pihak ketiga 2.913.109 4.576.396 Third parties
Total 13.019.332 12.729.293 Total
Efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali agreements to resell
Pihak ketiga 1.014.855 2c,2j,9 1.277.381 Third parties
Kredit yang diberikan 2c,2e,2k, Loans
Pihak berelasi 15.257 10,36 15.930 Related parties
Pihak ketiga 50.515.459 46.245.485 Third parties
Total 50.530.716 46.261.415 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (770.429) (817.514) impairment losses
Total - neto 49.760.287 45.443.901 Total - net
2e,2p,
Biaya dibayar dimuka 33.142 11,36 19.274 Prepaid expenses
2l,2m,12 Fixed assets and
Aset tetap dan aset hak guna rights of use assets
Nilai perolehan 2.004.726 1.733.694 Cost
Akumulasi penyusutan (1.434.539) (1.228.660) Accumulated depreciation
Total - neto 570.187 505.034 Total - net
Aset pajak tangguhan - neto 76.076 2w,18d 202.112 Deferred tax assets - net
Aset tak berwujud - neto 169.119 2n,13 128.227 Intangible assets - net
2c,2e,2o,
Aset lain-lain 502.824 2q,14,30,36 439.748 Other assets
TOTAL ASET 73.018.566 66.232.344 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 859
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2025/ Catatan/ 31 Desember 2024/
December 31, 2025 Notes December 31, 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 58.179 2c,2r,15 862.204 Liabilities due immediately
Simpanan nasabah 2c,2e,2s, Deposits from customers
Pihak berelasi 8.768.920 16,36 8.634.088 Related parties
Pihak ketiga 46.261.653 40.190.459 Third parties
Total 55.030.573 48.824.547 Total
Simpanan dari bank lain Deposits from other banks
Pihak ketiga 49.789 2c,2t,17 755.053 Third parties
Utang pajak 50.072 2w,18a 52.336 Taxes payable
2c,2e,2u,
Surat berharga yang diterbitkan 2.695.416 19,36 1.199.093 Securities issued
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali agreements to repurchase
Pihak berelasi - 2c,2e,2j,21,36 225.076 Related party
Pinjaman yang diterima 2c,2e,2w, Borrowings
Pihak berelasi 1.500.000 20,36 3.000.000 Related parties
Pihak ketiga 3.500.000 2.750.000 Third parties
Total 5.000.000 5.750.000 Total
Beban yang masih harus dibayar 325.758 22 315.810 Accrued expenses
Liabilitas imbalan kerja 306.607 2z,24 343.816 Employee benefits liabilities
Liabilitas lain-lain 106.872 2c,23 116.385 Other liabilities
TOTAL LIABILITAS 63.623.266 58.444.320 TOTAL LIABILITIES
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 860
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2025/ Catatan/ 31 Desember 2024/
December 31, 2025 Notes December 31, 2024
EKUITAS EQUITY
Modal saham - nilai nominal
Rp500 (nilai penuh) per saham Share capital - Rp500
Modal dasar - 1.639.301.632 (full amount) par value per share
lembar saham, Authorized - 1,639,301,632 shares,
ditempatkan dan disetor penuh - issued and fully paid -
1.638.608.705 lembar saham 1,638,608,705 shares
pada tanggal 31 Desember 2025 as of December 31, 2025
dan 2024 819.304 25 819.304 and 2024
Tambahan modal disetor 1.349.508 25 1.349.508 Additional paid-in capital
Keuntungan/(kerugian) neto
yang belum direalisasi atas Net unrealized gain/(loss)
efek-efek yang diukur pada on securities
nilai wajar melalui at fair value through
penghasilan komprehensif lain other comprehensive income
- setelah pajak 108.802 2c,2j,8 (77.638) - after tax
Pengukuran kembali atas liabilitas Remeasurement of employee
imbalan kerja - setelah pajak (20.840) 2z,24 (18.351) benefits liabilities - after tax
Saldo laba Retained earnings
Sudah ditentukan penggunaannya 163.861 26 163.861 Appropriated
Belum ditentukan penggunaannya 6.974.665 5.551.340 Unappropriated
TOTAL EKUITAS 9.395.300 7.788.024 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 73.018.566 66.232.344 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.
3
Page 861
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2025
31 Desember 2025 (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/
2025 Notes 2024
PENDAPATAN DAN BEBAN OPERATING INCOME AND
OPERASIONAL EXPENSES
Pendapatan bunga 6.574.099 2e,2x,2y,27,36 6.198.332 Interest income
Beban bunga (2.908.589) 2e,2x,28,36 (2.756.746) Interest expenses
Pendapatan bunga - neto 3.665.510 3.441.586 Interest income - net
Pendapatan operasional lainnya 416.760 2x,29 420.966 Other operating income
Pembentukan cadangan kerugian Provision for impairment
penurunan nilai (213.601) 10,30 (47.299) losses
Beban operasional lainnya Other operating expenses
Tenaga kerja (893.689) 32 (872.052) Salaries
Umum dan administrasi (934.174) 2e,31,36 (891.946) General and administrative
Kerugian atas perubahan Loss from the changes
nilai wajar in fair value of
efek-efek - neto (1.179) - securities - net
Total beban operasional lainnya (1.829.042) (1.763.998) Total other operating expenses
LABA OPERASIONAL 2.039.627 2.051.255 OPERATING INCOME
Pendapatan (beban) non operasional Non-operating income
- neto 1.453 33 (11.622) (expenses) - net
INCOME BEFORE TAX
LABA SEBELUM BEBAN PAJAK 2.041.080 2.039.633 EXPENSES
Beban pajak (460.000) 2w,18b,18c (462.083) Tax expenses
LABA TAHUN BERJALAN 1.581.080 1.577.550 INCOME FOR THE YEAR
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos-pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi: to profit or loss:
Pengukuran kembali Remeasurement of post
atas liabilitas imbalan kerja (3.191) 2z,24 16.995 employee benefits liabilities
Pajak penghasilan terkait 702 18d (3.739) Related income tax
(2.489) 13.256
Pos-pos yang akan direklasifikasi Items that will be reclassified
ke laba rugi: to profit or loss:
(Kerugian)/keuntungan neto yang Net unrealized (loss)/gain
belum direalisasi atas perubahan on changes
nilai wajar efek-efek in fair value of securities
yang diukur pada nilai wajar melalui at fair value through
penghasilan komprehensif lain 239.026 2c,2d,2i,8 (100.726) other comprehensive income
Pajak penghasilan terkait (52.586) 18d 22.160 Related income tax
186.440 (78.566)
Penghasilan/(kerugian) Other comprehensive
komprehensif lain income/(loss)
tahun berjalan - setelah pajak 183.951 (65.310) for the year - after tax
TOTAL PENGHASILAN
KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 1.765.031 1.512.240 INCOME FOR THE YEAR
LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
(nilai penuh) 964,89 2ab,34 962,74 (full amount)
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 862
The original financial statements included herein are in Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2025 For the Year Ended December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Keuntungan/
(kerugian)
neto yang
belum
direalisasi
atas efek-efek
yang diukur
pada
penghasilan
komprehensif
Pengukuran lain - setelah
kembali pajak/
atas liabilitas Net unrealized
Modal Saham imbalan kerja gain/(loss) on
ditempatkan - setelah pajak/ securities at
dan disetor Tambahan Remeasurement fair value Saldo laba/Retained earnings
penuh/ modal disetor/ of employee through other Telah Belum
Issued and Additional benefits comprehensive ditentukan ditentukan Total
Catatan/ fully paid-in paid-in liabilities - income - penggunaannya/ penggunaannya/ ekuitas/
Notes capital capital after tax after tax Appropriated Unappropriated Total Equity
Saldo per 31 Desember 2024 819.304 1.349.508 (18.351) (77.638) 163.861 5.551.340 7.788.024 Balance at December 31, 2024
Laba tahun berjalan - - - - - 1.581.080 1.581.080 Income for the year
Dividen dibayarkan 26 - - - - - (157.755) (157.755) Dividend paid
Pengukuran kembali atas liabilitas Remeasurement of employee
imbalan kerja - setelah pajak 24 - - (2.489) - - - (2.489) benefits liabilities - after tax
Keuntungan neto Net unrealized gain
yang belum direalisasi on changes in fair value
atas perubahan nilai wajar of securities at
efek-efek yang diukur pada fair value through other
nilai wajar melalui penghasilan comprehensive income
komprehensif lain - setelah pajak 8 - - - 186.440 - - 186.440 - after tax
Saldo per 31 Desember 2025 819.304 1.349.508 (20.840) 108.802 163.861 6.974.665 9.395.300 Balance at December 31, 2025
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 863
The original financial statements included herein are in Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
LAPORAN PERUBAHAN EKUITAS (lanjutan) STATEMENT OF CHANGES IN EQUITY (continued)
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2025 For the Year Ended December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Keuntungan/
(kerugian)
neto yang
belum
direalisasi
atas efek-efek
yang diukur
pada
penghasilan
komprehensif
Pengukuran lain - setelah
kembali pajak/
atas liabilitas Net unrealized
Modal Saham imbalan kerja gain/(loss) on
ditempatkan - setelah pajak/ securities at
dan disetor Tambahan Remeasurement fair value Saldo laba/Retained earnings
penuh/ modal disetor/ of employee through other Telah Belum
Issued and Additional benefits comprehensive ditentukan ditentukan Total
Catatan/ fully paid-in paid-in liabilities - income - penggunaannya/ penggunaannya/ ekuitas/
Notes capital capital after tax after tax Appropriated Unappropriated Total Equity
Saldo per 31 Desember 2023 819.304 1.349.508 (31.607) 928 163.861 4.114.730 6.416.724 Balance at December 31, 2023
Laba tahun berjalan - - - - - 1.577.550 1.577.550 Income for the year
Dividen dibayarkan 26 - - - - - (140.940) (140.940) Dividend paid
Pengukuran kembali atas liabilitas Remeasurement of employee
imbalan kerja - setelah pajak 24 - - 13.256 - - - 13.256 benefits liabilities - after tax
Kerugian neto Net unrealized loss
yang belum direalisasi on changes in fair value
atas perubahan nilai wajar of securities at
efek-efek yang diukur pada fair value through other
nilai wajar melalui penghasilan comprehensive income
komprehensif lain - setelah pajak 8 - - - (78.566) - - (78.566) - after tax
Saldo per 31 Desember 2024 819.304 1.349.508 (18.351) (77.638) 163.861 5.551.340 7.788.024 Balance at December 31, 2024
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan The accompanying notes to the financial statements form an integral part of these financial
dari laporan keuangan secara keseluruhan. statements taken as a whole.
6
Page 864
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2025
31 Desember 2025 (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/
2025 Notes 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan dari pendapatan bunga 6.518.595 6.191.172 Receipts from interest income
Pembayaran beban bunga (2.880.909) (2.754.273) Payments of interest expenses
Penerimaan pendapatan Receipts from
operasional lainnya 413.401 431.935 other operating income
Pembayaran beban tenaga kerja (934.073) (912.580) Payments of salaries expenses
Pembayaran beban umum dan Payments of general and
administrasi (676.290) (674.512) administrative expenses
Pembayaran beban Payment of non-operating
non operasional - neto 1.249 (4.455) expense - net
Pembayaran pajak penghasilan badan (386.928) (390.759) Payment of corporate income tax
Arus kas operasional sebelum Cash flows before changes
perubahan atas aset dan in operating assets
liabilitas operasi 2.055.045 1.886.528 and liabilities
(Kenaikan)/penurunan (Increase)/decrease in
aset operasi: operating assets:
Efek-efek diukur pada Securities measured at
nilai wajar melalui laba rugi (639.755) - fair value through profit or loss
Efek-efek yang dibeli Securities purchased
dengan janji dijual kembali 262.086 9 5.201.686 under agreements to resell
Kredit yang diberikan (4.529.985) (5.236.035) Loans
Biaya dibayar dimuka (13.868) 1.582 Prepaid expenses
Aset lain-lain (31.719) (5.655) Other assets
Kenaikan/(penurunan) Increase/(decrease) in
liabilitas operasi: operating liabilities:
Liabilitas segera (804.025) (405.317) Liabilities due immediately
Simpanan nasabah Deposits from customers
Giro (590.876) 74.375 Current accounts
Tabungan 2.020.413 1.817.597 Saving deposits
Deposito berjangka 4.776.488 1.955.959 Time deposits
Simpanan dari bank lain (705.264) 397.192 Deposits from other banks
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali (225.076) 21 225.076 agreements to repurchase
Utang pajak (1.184) (11.333) Taxes payable
Liabilitas lain-lain (16.946) (14.907) Other liabilities
Kas neto yang dihasilkan dari Net cash generated from
aktivitas operasi 1.555.334 5.886.748 operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Pembelian aset tetap (182.878) 12 (85.384) Acquisition of fixed assets
Penjualan aset tetap - 12 7 Sale of fixed assets
Pembelian aset tidak berwujud (55.966) 13 (104.697) Acquisition of intangible assets
Perolehan aset hak guna (70.755) (58.188) Acquisitions of rights of use assets
Pembelian efek-efek yang diukur Purchases of securities at
pada nilai wajar melalui fair value through other
penghasilan komprehensif lain (3.999.845) (1.588.379) comprehensive income
Pembelian efek-efek yang diukur Purchases of securities at
pada biaya perolehan diamortisasi (18.936.812) (9.286.685) amortized cost
Penerimaan dari efek-efek
yang telah jatuh tempo 23.538.788 6.415.504 Proceeds from matured securities
Penerimaan dari penjualan efek-efek Proceeds from sale of securities
yang diukur pada nilai wajar melalui at fair value through
penghasilan komprehensif lain - 205.305 other comprehensive income
Kas neto yang dihasilkan dari/
(digunakan untuk) Net cash generated from/
aktivitas investasi 292.532 (4.502.517) (used in) 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.
7
Page 865
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
LAPORAN ARUS KAS (lanjutan) STATEMENT OF CASH FLOWS (continued)
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2025
31 Desember 2025 (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/
2025 Notes 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Penerimaan dari pinjaman yang
diterima 3.750.000 20 1.750.000 Proceeds from borrowings
Pembayaran atas pinjaman yang
diterima (4.500.000) 20 (250.000) Payments of borrowings
Penerimaan atas Proceed from issuance
penerbitan surat berharga 1.500.000 19 - of securities
Pembayaran atas Payment of
surat berharga yang diterbitkan - 19 (1.100.000) securities issued
Pembayaran dividen (157.755) 26 (140.940) Payments of dividend
Pembayaran liabilitas sewa (49.503) 22 (48.450) Payments of lease liabilities
Biaya emisi dari surat berharga Payments of securities
yang diterbitkan (5.238) 19 - issuance costs
Kas neto yang dihasilkan dari Net cash generated from
aktivitas pendanaan 537.504 210.610 financing activities
KENAIKAN INCREASE IN CASH
KAS DAN SETARA KAS 2.385.370 1.594.841 AND CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 5.487.375 3.892.534 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 7.872.745 5.487.375 AT THE END OF YEAR
Kas dan setara kas terdiri dari: Cash and cash equivalents consist of:
Kas 152.993 4 137.382 Cash
Current accounts with
Giro pada Bank Indonesia 1.283.107 5 3.122.333 Bank Indonesia
Giro pada bank lain 74.756 6 47.978 Current accounts with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain and other bank
- jangka waktu jatuh - maturing
tempo 3 bulan atau kurang sejak within 3 months since
tanggal perolehan 6.361.889 7 2.179.682 acquisition date
Total kas dan setara kas 7.872.745 5.487.375 Total cash and cash equivalents
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.
8
Page 866
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 Bank dan Informasi Umum a. Establishment of the Bank and General
Information
PT Bank Mandiri Taspen (selanjutnya disebut PT Bank Mandiri Taspen (hereinafter referred
"Bank") didirikan di Denpasar pada tanggal to as the "Bank"), was established in Denpasar
3 November 1992 berdasarkan Akta Pendirian on November 3, 1992, based on Notarial Deed
No. 4, yang dibuat dihadapan Ida Bagus Alit No. 4 of Ida Bagus Alit Sudiatmika, S.H., notary
Sudiatmika, S.H., notaris di Denpasar, dengan in Denpasar, with the name PT Bank Sinar
nama PT Bank Sinar Harapan Bali. Pendirian ini Harapan Bali. This establishment was
merupakan peningkatan status badan hukum enhanced from its previous legal entity status
yang sebelumnya berbadan hukum Maskapai Maskapai Andil Indonesia (MAI) into a Limited
Andil Indonesia (MAI) menjadi Perseroan Liability Company. This deed of establishment
Terbatas. Akta pendirian ini telah mendapat has been approved by the Minister of Justice of
pengesahan dari Menteri Kehakiman Republik the Republic of Indonesia in its Decision Letter
Indonesia dengan Surat Keputusan No. C2- No. C2-4581 HT.01.01 Th.93 dated June 12,
4581 HT.01.01 Th.93 tertanggal 12 Juni 1993. 1993.
Dalam rangka bertransformasi untuk menjadi In relation to transforming into a National Bank
Bank Nasional, berdasarkan keputusan Rapat based on the Extraordinary General Meeting of
Umum Pemegang Saham Luar Biasa Shareholders dated December 22, 2014, as set
tanggal 22 Desember 2014 sebagaimana yang forth in Deed No. 93 dated December 22, 2014
dituangkan dalam Akta No. 93 tanggal of I Gusti Ngurah Putra Wijaya, S.H., Bank’s
22 Desember 2014 yang dibuat dihadapan authorized, issued and paid-in capital was
Notaris I Gusti Ngurah Putra Wijaya, S.H., changed from Rp100,000,000,000 to
Bank menyetujui perubahan modal Rp500,000,000,000 (in full amount) and also
dasar, ditempatkan dan disetor yang resulted to changes in the composition and
berubah dari Rp100.000.000.000 menjadi ownership interest of the shareholders. The
Rp500.000.000.000 (dalam nilai penuh) dan deed has been approved by the Minister
juga menyebabkan perubahan komposisi dan of Law and Human Rights of the Republic
susunan kepemilikan dari pemegang of Indonesia based on the Decision
saham. Akta perubahan tersebut telah Letter No. AHU-13665.40.20.2014 dated
mendapat persetujuan sesuai dengan Surat December 30, 2014.
Keputusan Menteri Hukum dan Hak Asasi
Manusia No. AHU-13665.40.20.2014 tertanggal
30 Desember 2014.
Dengan masuknya pemegang saham baru yaitu With the inclusion of new shareholders,
PT Taspen (Persero) dan PT Pos Indonesia PT Taspen (Persero) and PT Pos Indonesia
(Persero), diputuskan pula perubahan nama (Persero), it was decided to change the name
Bank dari PT Bank Sinar Harapan Bali menjadi of the Bank from PT Bank Sinar Harapan Bali to
PT Bank Mandiri Taspen Pos berdasarkan PT Bank Mandiri Taspen Pos based on the
perubahan Anggaran Dasar sesuai Akta No. 5 amendment of Articles of Association in
tanggal 7 Januari 2015 yang dibuat dihadapan accordance with Deed No. 5 dated January 7,
Notaris I Gusti Ngurah Putra Wijaya, S.H., 2015 by I Gusti Ngurah Putra Wijaya, S.H.,
Notaris di Denpasar. Akta perubahan tersebut Notary in Denpasar. The amendment was
telah disetujui oleh Menteri Hukum dan Hak approved by the Minister of Law and Human
Asasi Manusia Republik Indonesia melalui Surat Rights of the Republic of Indonesia in its
Keputusan No. AHU-0001075.AH.01.02 tanggal Decision Letter No. AHU-0001075.AH.01.02
23 Januari 2015. Perubahan nama Bank dated January 23, 2015. The changes of the
tersebut juga telah disetujui oleh Otoritas Jasa Bank’s name has been approved by the
Keuangan (OJK) berdasarkan surat Financial Services Authority (OJK) based on
No. 166/KDK.03/2015 tanggal 24 Juli 2015 letter No.166/ KDK.03 / 2015 dated July 24,
tentang Penggunaan Ijin Usaha atas nama 2015, regarding the Use of Business License on
PT Bank Mandiri Taspen Pos dan surat behalf of PT Bank Mandiri Taspen Pos and
No. S-134/KO.311/2015 tanggal 31 Juli 2015 letter No. S-134/KO.311/2015 dated July 31,
tentang Persetujuan Perubahan Logo. 2015, regarding Approval of Changes in Logo.
9
Page 867
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 Bank dan Informasi Umum a. Establishment of the Bank and General
(lanjutan) Information (continued)
PT Bank Sinar Harapan Bali secara resmi PT Bank Sinar Harapan Bali officially changed
berganti nama dan logo menjadi its name and logo to PT Bank Mandiri Taspen
PT Bank Mandiri Taspen Pos pada tanggal Pos on August 7, 2015.
7 Agustus 2015.
Sesuai dengan Keputusan Rapat Umum According to the Decision of General Meeting
Pemegang Saham No. 4 tanggal of Shareholders No. 4 dated November 6, 2017
6 November 2017 dari Notaris I Gusti Ngurah of I Gusti Ngurah Putra Wijaya, S.H., Notary in
Putra Wijaya, S.H., Notaris di Denpasar, Denpasar, the Bank’s shareholders have
pemegang saham Bank menyetujui perubahan agreed to change the name of the Bank from
nama Bank dari PT Bank Mandiri Taspen Pos PT Bank Mandiri Taspen Pos to PT Bank
menjadi PT Bank Mandiri Taspen. Akta Mandiri Taspen. The deed of amendment has
perubahan tersebut telah dilaporkan kepada been reported to the Minister of Justice and
Menteri Hukum dan Hak Asasi Manusia Human Rights of the Republic of Indonesia with
Republik Indonesia dengan surat penerimaan a letter of receipt of notification of data changes
pemberitahuan perubahan data Bank tertanggal of the Bank dated November 7, 2017
7 November 2017 No. AHU-AH.01.03-0188167 No. AHU-AH.01.03-0188167 and has
dan telah didaftarkan pada daftar Perseroan been registered in Company Register
No. AHU-0140174.AH.01.11 Tahun 2017 No. AHU-0140174.AH.01.11 Year 2017 dated
tanggal 7 November 2017. November 7, 2017.
Perubahan nama Bank tersebut juga The amendment of the Bank’s name has also
telah disetujui oleh OJK berdasarkan been approved by OJK based on letter
surat No. KEP-22/PB.1/2017 tanggal No. KEP-22/PB.1/2017 dated December 18,
18 Desember 2017 tentang Penetapan 2017 concerning Stipulation of Use of Business
Penggunaan Ijin Usaha atas nama PT Bank License on behalf of PT Bank Mandiri Taspen
Mandiri Taspen Pos menjadi PT Bank Mandiri Pos to PT Bank Mandiri Taspen and letter of
Taspen dan surat OJK Regional: Bali dan Nusa Regional OJK: Bali and Nusa Tenggara
Tenggara No. S-128/KR.08/2017 tanggal No. S-128/KR.08/2017 dated December 22,
22 Desember 2017 tentang Penegasan 2017 on the confirmation of change of Bank’s
perubahan logo Bank. PT Bank Mandiri Taspen logo. PT Bank Mandiri Taspen Pos officially
Pos secara resmi berganti nama dan logo changed its name and logo to PT Bank Mandiri
menjadi PT Bank Mandiri Taspen pada tanggal Taspen on December 23, 2017.
23 Desember 2017.
Perubahan terakhir atas Anggaran Dasar Bank The latest amendment of Bank's Articles of
dinyatakan dengan Akta Pernyataan Keputusan Association is stipulated by Deed of Decision of
Pemegang Saham Nomor 14 tanggal Shareholders Number 14 dated December 22,
22 Desember 2022 dari Notaris Zulkifli Harahap, 2022 of Zulkifli Harahap, S.H., Notary in
S.H., Notaris di Jakarta, mengenai perubahan Jakarta, regarding the change of duties and
tugas dan wewenang Direksi. Akta tersebut telah authorities of the Directors. The deed was
dilaporkan kepada Menteri Hukum dan Hak reported to the Minister of Law and Human
Asasi Manusia Republik Indonesia dengan surat Rights of the Republic of Indonesia with a letter
penerimaan pemberitahuan perubahan of receipt of notification of changes to the
Anggaran Dasar PT Bank Mandiri Taspen Articles of Association of PT Bank Mandiri
tertanggal 26 Desember 2022 Nomor AHU- Taspen dated December 26, 2022
AH.01.03-0448755 dan telah didaftarkan pada Number AHU-AH.01.03-0448755 and has been
daftar Perseroan No. AHU-0260603.AH.01.11 registered in the Company Register
Tahun 2022 tanggal 26 Desember 2022. No. AHU-0260603.AH.01.11 Year 2022 dated
December 26, 2022.
10
Page 868
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 Bank dan Informasi Umum a. Establishment of the Bank and General
(lanjutan) Information (continued)
Sesuai pasal 3 Anggaran Dasar, Bank didirikan According to Article 3 of the Bank's Articles of
dengan maksud dan tujuan untuk berusaha di Association, the Bank’s scope of activities is to
bidang bank umum. Untuk mencapai maksud engage in general banking services. To achieve
dan tujuan tersebut, Bank dapat melaksanakan such aims and objectives, the Bank may
kegiatan usaha, antara lain sebagai berikut: conduct business activities, among others, as
follows:
a. Menghimpun dana dari masyarakat dalam a. Collect funds from the public in the form
bentuk giro, deposito berjangka, sertifikat of current accounts, time deposits,
deposito, tabungan, dan/atau bentuk certificates of deposit, saving deposits,
lainnya yang dipersamakan dengan itu; and/or other similar forms;
b. Memberi kredit; b. Giving loans;
c. Menerbitkan surat hutang; c. Issuance of debt securities;
d. Membeli, menjual atau menjamin atas d. Purchase, sell or guarantee at its own risk
resiko sendiri maupun untuk kepentingan or for the benefits and at the orders of its
dan atas perintah nasabahnya: customers:
1. Surat-surat wesel termasuk wesel dan 1. The notes include bills of exchange
akseptasi oleh bank yang masa and acceptances by banks which
berlakunya tidak lebih lama dari validity period does not take longer
kebiasaan dalam perdagangan surat- than the custom of the trading of such
surat dimaksud; letters;
2. Surat pengakuan hutang dan kertas 2. Letter of credit recognition and other
dagang lainnya yang masa berlakunya trade paper which expires not longer
tidak lebih lama dari pada kebiasaan than usual in the trade of such letters;
dalam perdagangan surat-surat
dimaksud;
3. Surat perbendaharaan negara dan 3. State treasury notes and government
surat jaminan pemerintah; guarantee letters;
4. Sertifikat Bank Indonesia (“SBI”) dan 4. Certificates of Bank Indonesia ("SBI")
obligasi; and bonds;
5. Surat dagang berjangka waktu sampai 5. Trading documents with maturities of
dengan 1 (satu) tahun; up to 1 (one) year;
e. Menerima pembayaran dari tagihan atas e. Accept payments from claims on securities
surat-surat berharga dan melakukan and perform calculations with or between
perhitungan dengan atau antara pihak third parties;
ketiga;
f. Menyediakan tempat untuk menyimpan f. Provide a place to store goods and
barang dan surat berharga; securities;
g. Melakukan kegiatan penitipan untuk g. Conduct custodial activities for the benefit
kepentingan pihak lain berdasarkan suatu of others under a contract;
kontrak;
11
Page 869
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 Bank dan Informasi Umum a. Establishment of the Bank and General
(lanjutan) Information (continued)
Sesuai pasal 3 Anggaran Dasar, Bank didirikan According to Article 3 of the Bank's Articles of
dengan maksud dan tujuan untuk berusaha di Association, the Bank’s scope of activities is to
bidang bank umum. Untuk mencapai maksud engage in general banking services. To achieve
dan tujuan tersebut, Bank dapat melaksanakan such aims and objectives, the Bank may
kegiatan usaha, antara lain sebagai berikut: conduct business activities, among others, as
(lanjutan) follows: (continued)
h. Melakukan penempatan dana dari nasabah h. Placing funds from customers to other
kepada nasabah lainnya dalam bentuk customers in the form of securities not
surat-surat berharga yang tidak tercatat di listed on the Stock Exchange;
Bursa Efek;
i. Membeli melalui pelelangan, agunan baik i. Buying through auctions, collateral either in
semua maupun sebagian dalam hal debitur whole or in part in the event that the debtor
tidak memenuhi kewajibannya kepada does not fulfill its obligations to the Bank,
Bank, dengan ketentuan agunan yang dibeli provided that the purchased collateral shall
tersebut wajib dijual secepatnya; dan be disbursed as soon as possible; and
j. Melakukan kegiatan anjak piutang, usaha j. Carry out factoring activities, credit card
kartu kredit dan kegiatan wali amanat. business and trustee activities.
Bank memperoleh izin usaha sebagai Bank The Bank obtained license to operate as
Umum berdasarkan Surat Keputusan commercial bank based on the Decision Letter
Menteri Keuangan Republik Indonesia of Ministry of Finance of the Republic Indonesia
No. 77/KMK.017/1994 tanggal 10 Maret 1994 No. 77/KMK.017/1994 dated March 10, 1994
dan Surat Keputusan Bank Indonesia and on the Decision Letter of Bank Indonesia
No. 27/65/UPBS/PBD2 tanggal 11 Mei 1994 No. 27/65/UPBS/PBD2 dated May 11, 1994
perihal Pemberian Izin Usaha Bank Umum. concerning Granting of Commercial Business
License.
Entitas induk dari Bank Mandiri Taspen adalah The parent entity of Bank Mandiri Taspen is
PT Bank Mandiri (Persero) Tbk yang merupakan PT Bank Mandiri (Persero) Tbk which is the
pemegang saham Bank sebesar 51,10%. Bank's shareholder of 51.10%. The ultimate
Entitas induk terakhir Perseroan adalah holding entity of The Company is PT Danantara
PT Danantara Asset Management (Persero). Asset Management (Persero).
b. Penawaran Umum Obligasi Bank b. The Public Offering of Bank’s Bonds
Bank menerbitkan dan mendaftarkan Obligasi ke The Bank issued and registered Bonds on the
Bursa Efek Indonesia sebagai berikut: Indonesian Stock Exchange as follows:
Obligasi/Bonds Tanggal terbit/Issue date Nilai nominal/Nominal value
Obligasi I/ Bonds I 12 Juli/July 12, 2017 2.000.000
Berkelanjutan I tahap I/
Continuing Bonds I Phase I 18 November/November 18, 2019 1.000.000
Berkelanjutan I tahap II/
Continuing Bonds I Phase II 29 April/April 29, 2021 2.000.000
Berkelanjutan II tahap I/
Continuing Bonds II Phase I 4 Juli/July 4, 2025 1.500.000
12
Page 870
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 Obligasi Bank (lanjutan) b. The Public Offering of Bank’s Bonds
(continued)
Pada tanggal 21 Juni 2017, Bank memperoleh On June 21, 2017, the Bank obtained the
pernyataan efektif dari Ketua Otoritas Jasa effective statement from the Chairman of
Keuangan - Pasar Modal dengan suratnya Financial Services Authority - Capital Market
No. S-339/D.04/2017 untuk melakukan through letter No. S-339/D.04/2017 for the
penawaran umum Obligasi Bank Mandiri Taspen public offering of Bank Mandiri Taspen Pos
Pos I Tahun 2017 dengan jumlah pokok sebesar Bonds I Year 2017 amounting to Rp2,000,000.
Rp2.000.000. Pada tanggal 12 Juli 2017, On July 12, 2017, these bonds were listed on
Obligasi tersebut telah dicatat pada Bursa Efek the Indonesia Stock Exchange.
Indonesia.
Pada tanggal 14 Oktober 2019, Bank On October 14, 2019, the Bank obtained the
memperoleh pernyataan efektif dari Ketua effective statement from the Chairman of
Otoritas Jasa Keuangan - Pasar Modal dengan Financial Services Authority - Capital Market
suratnya No. S-84/PB.311/2019 untuk through letter No. S-84/PB.311/2019 for issued
menerbitkan dan mendaftarkan Obligasi and registered Continuing Bonds I Phase I
Berkelanjutan I Tahap I tahun 2019 dengan Year 2019 amounting to Rp1,000,000. On
jumlah pokok sebesar Rp1.000.000. Pada November 18, 2019, these bonds were listed on
tanggal 18 November 2019, Obligasi tersebut the Indonesia Stock Exchange.
telah dicatat pada Bursa Efek Indonesia.
Pada tanggal 5 April 2021, Bank memperoleh On April 5, 2021, the Bank obtained the
pernyataan efektif dari Ketua OJK dengan effective statement from the Chairman of OJK
suratnya No. S-70/PB.311/2021 untuk through letter No. S-70/PB.311/2021 for issued
menerbitkan dan mendaftarkan Obligasi and registered Continuing Bonds I Phase II
Berkelanjutan I Tahap II tahun 2021 dengan Year 2021 amounting to Rp2,000,000. On
jumlah pokok sebesar Rp2.000.000. Pada April 29, 2021, these bonds were listed on the
tanggal 29 April 2021, Obligasi tersebut telah Indonesia Stock Exchange.
dicatat pada Bursa Efek Indonesia.
Pada tanggal 26 Juni 2025, Bank memperoleh On June 26, 2025, the Bank obtained the
pernyataan efektif dari Ketua Otoritas Jasa effective statement from the Chairman of
Keuangan - Pasar Modal dengan suratnya No. Financial Services Authority - Capital Market
S-56/D.04/2025 untuk melakukan Penawaran through letter No. S-56/D.04/2025 for the public
Umum Berkelanjutan II Obligasi Bank Mandiri offering of Bank Mandiri Taspen Continuing
Taspen Tahap I Tahun 2025 dengan jumlah Bonds II Phase I Year 2025 amounting to
pokok sebesar Rp1.500.000. Pada tanggal 4 Juli Rp1,500,000. On July 4, 2025, these bonds
2025, Obligasi tersebut telah dicatat pada Bursa were listed on the Indonesia Stock Exchange.
Efek Indonesia
c. Kantor Pusat dan Jaringan Bank c. Head Office and Bank Network
Kantor pusat Bank berlokasi di Graha Mandiri The Bank's head office is located at Graha
Taspen Jalan Proklamasi No. 31, Jakarta. Pada Mandiri Taspen Jalan Proklamasi No. 31,
tanggal 31 Desember 2025 dan 2024, Bank Jakarta. As of December 31, 2025 and 2024,
memiliki jaringan kantor dengan rincian sebagai the Bank has office network with the following
berikut (tidak diaudit): details (unaudited):
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kantor Pusat 1 1 Head Offices
Kantor Fungsional Non
Operasional 1 1 Non-Operational Functional Offices
Kantor Cabang 39 39 Branches
Kantor Cabang Pembantu 250 250 Supporting Branches
13
Page 871
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. Dewan Komisaris, Direksi, dan Karyawan d. Boards of Commissioners, Directors, and
Employees
Susunan Dewan Komisaris Bank pada tanggal The composition of Bank’s Board of
31 Desember 2025 dan 2024 adalah sebagai Commissioners as of December 31, 2025 and
berikut: 2024 are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
- President Commissioner/
Komisaris Utama/ Independen Junaidi Hisom****) Independent Commissioner
*)
Komisaris Utama - Mustaslimah President Commissioner
Edi Eko Hendrika Nora
Komisaris Cahyono*****) Osloi Sinaga**) Commissioner
Komisaris Suhajar Diantoro***) Suhajar Diantoro***) Commissioner
Komisaris Independen Boedi Armanto Boedi Armanto Independent Commissioner
Komisaris Independen Marjana******) - Independent Commissioner
Komisaris Independen Suwartini******) - Independent Commissioner
Komisaris Independen Prasetio******) - Independent Commissioner
*) telah diberhentikan dengan hormat sebagai Komisaris Utama *) was honorably discharged as President Commissioner pursuant to
sesuai Keputusan Sirkuler Pemegang Saham pada tanggal 4 the Circular Resolution of Shareholders dated December 4, 2025.
Desember 2025.
**) telah diberhentikan dengan hormat sebagai Komisaris sesuai **) was honorably discharged as Commissioner pursuant to the
Keputusan Sirkuler Pemegang Saham pada tanggal 25 Circular Resolution of Shareholders dated September 25, 2025.
September 2025.
***) telah diangkat sebagai Komisaris Independen sesuai Keputusan ***) was appointed as Independent Commissioner pursuant to the
Sirkuler Pemegang Saham pada tanggal 27 Juni 2023 dan Circular Resolution of Shareholders dated June 27, 2023, and was
dialihtugaskan menjadi Komisaris berdasarkan Keputusan reassigned as Commissioner based on the Circular Resolution of
Sirkuler Pemegang Saham pada 27 Juni 2024, efektif setelah Shareholders dated June 27, 2024, effective upon obtaining
mendapatkan persetujuan dari OJK atas Penilaian Kemampuan approval from the OJK for the Fit and Proper Test.
dan Kepatutan.
****) telah diangkat sebagai Komisaris Utama sesuai dengan ****) was appointed as President Commissioner pursuant to the
Keputusan Sirkuler Pemegang Saham pada tanggal 4 Desember Circular Resolution of Shareholders dated December 4, 2025,
2025, efektif setelah mendapat persetujuan dari OJK atas effective upon obtaining approval from the OJK for the Fit and
penilaian kemampuan dan kepatutan. Proper Test.
*****) telah diangkat sebagai Komisaris sesuai dengan Keputusan *****) was appointed as Commissioner pursuant to the Circular
Sirkuler Pemegang Saham pada tanggal 4 Desember 2025, Resolution of Shareholders dated December 4, 2025, effective
efektif setelah mendapat persetujuan dari OJK atas penilaian upon obtaining approval from the OJK for the Fit and Proper Test.
kemampuan dan kepatutan.
******) telah diangkat sebagai Komisaris Independen sesuai dengan ******) was appointed as Independent Commissioner pursuant to the
Keputusan Sirkuler Pemegang Saham pada tanggal 4 Desember Circular Resolution of Shareholders dated December 4, 2025,
2025, efektif setelah mendapat persetujuan dari OJK atas effective upon obtaining approval from the OJK for the Fit and
penilaian kemampuan dan kepatutan. Proper Test.
Susunan Direksi Bank pada tanggal The composition of the Bank’s Board of
31 Desember 2025 dan 2024 adalah sebagai Directors as of December 31, 2025 and 2024
berikut: are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Elmamber Petamu
Direktur Utama Panji Irawan***) Sinaga*) President Director
Wakil Direktur Utama Rudi As Aturridha****) - Vice President Director
Direktur Compliance & Compliance &
Human Resource Rio Lanasier*****) - Human Resource Director
Henrisa
Direktur IT & Digital Yunan Lubis*****) Widi Nugroho**) IT & Digital Director
Direktur Keuangan & Risk Rima Cahyani*****) - Finance & Risk Director
Mahrauza
Direktur Business Purnaditya*****) Maswar Purnama**) Business Director
Direktur Funding Rizky Olyvia Funding (Retail &
(Retail & Network) Nasution*****) - Network) Director
Direktur Transformasi& Noer Transformation &
Pengembangan usaha Fajrieansyah *****) - Business Development Director
Direktur Finance Finance Risk &
Risk & Operations - Putu Apriyanto**) Operations Director
Direktur Compliance & Compliance &
Control - Resi Lora **) Control Director
14
Page 872
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. Dewan Komisaris, Direksi, dan Karyawan d. Boards of Commissioners, Directors, and
(lanjutan) Employees (continued)
*) telah mengundurkan diri sebagai Direktur Utama pada 27 Juni 2025 *) resigned from the position of President Director on June 27, 2025,
dan ditetapkan melalui Keputusan Sirkuler Pemegang Saham pada as stipulated by the Circular Resolution of Shareholders dated
25 September 2025. September 25, 2025.
**) telah diberhentikan dengan hormat sebagai Direktur sesuai **) was honorably discharged from the position of Director in
Keputusan Sirkuler Pemegang Saham pada tanggal 4 Desember accordance with the Circular Resolution of Shareholders dated
2025. December 4, 2025.
***) telah diangkat sebagai Direktur Utama sesuai Keputusan Sirkuler ***) was appointed as President Director in accordance with the
Pemegang Saham pada tanggal 4 Desember 2025, efektif setelah Circular Resolution of Shareholders dated December 4, 2025,
mendapatkan persetujuan dari OJK atas Penilaian Kemampuan dan effective upon obtaining approval from the Financial Services
Kepatutan. Authority (OJK) for the Fit and Proper Test.
****) telah diangkat sebagai Wakil Direktur Utama sesuai Keputusan ****) Was appointed as Vice President Director pursuant to the Circular
Sirkuler Pemegang Saham pada tanggal 4 Desember 2025, efektif Resolution of Shareholders dated December 4, 2025, effective
setelah mendapatkan persetujuan dari OJK atas Penilaian upon obtaining approval from the OJK for the Fit and Proper Test.
Kemampuan dan Kepatutan.
*****) telah diangkat sebagai Direktur sesuai Keputusan Sirkuler ****) Was appointed as Director pursuant to the Circular Resolution of
Pemegang Saham pada tanggal 4 Desember 2025, efektif setelah Shareholders dated December 4, 2025, effective upon obtaining
mendapatkan persetujuan dari OJK atas Penilaian Kemampuan dan approval from the OJK for the Fit and Proper Test.
Kepatutan.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
Sekretaris Perusahaan adalah Errinto Sahat Corporate Secretary is Errinto Sahat Pahala.
Pahala.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Bank
Bank memiliki karyawan dengan komposisi has employees with the following compositions
sebagai berikut (tidak diaudit): (unaudited):
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Karyawan tetap 2.744 2.657 Permanent employees
Karyawan kontrak 800 740 Contract employees
Total 3.544 3.397 Total
e. Komite-Komite Bank e. Bank’s Committees
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
susunan Komite Audit adalah sebagai berikut: composition of the Audit Committee is as
follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Ketua Boedi Armanto Boedi Armanto Chairman
Anggota Rety Listya Handayani Rety Listya Handayani Member
Anggota Agus Slamet Riyadi Agus Slamet Riyadi Member
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
susunan Komite Remunerasi dan Nominasi composition of the Remuneration and
adalah sebagai berikut: Nomination Committee is as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Ketua - - Chairman
Anggota - Mustaslimah Member
Anggota - Hendrika Nora Osloi Sinaga Member
Anggota Boedi Armanto Boedi Armanto Member
Head of Human Capital Head of Human Capital
Anggota Division (ex officio) Division (ex officio) Member
15
Page 873
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL POLICIES INFORMATION
a. Pernyataan atas Penyusunan Laporan a. Statement of Financial Statement
Keuangan Preparation
Laporan keuangan disusun dan disajikan sesuai The financial statements have been prepared
dengan Standar Akuntansi Keuangan di and presented in accordance with Indonesian
Indonesia, yang mencakup Pernyataan dan Financial Accounting Standards, which include
Interpretasi yang dikeluarkan oleh Dewan the Statements and Interpretations issued by
Standar Akuntansi Keuangan Ikatan Akuntan the Indonesian Accounting Standards Board
Indonesia (DSAK-IAI) dan peraturan Bapepam- (DSAK-IAI) and Indonesian Capital Market
LK No. VIII.G.7 lampiran keputusan Ketua Supervisory Agency (Bapepam-LK) Regulation
Bapepam-LK No. KEP-347/BL/2012 tanggal No. VIII.G.7 appendix of the Decision of the
25 Juni 2012 tentang “Pedoman atas Penyajian Chairman of Bapepam-LK No. KEP-
dan Pengungkapan Laporan Keuangan Emiten 347/BL/2012 dated June 25, 2012 regarding the
atau Perusahaan Publik”. “Guidelines on Financial Statements
Presentations and Disclosures for Issuers or
Public Companies”.
b. Dasar Penyajian Laporan Keuangan b. Basis of Presentation of The Financial
Statements
Laporan keuangan disusun berdasarkan harga The financial statements have been prepared
perolehan, kecuali untuk aset keuangan yang under the historical cost, except for financial
diukur pada nilai wajar melalui penghasilan assets at fair value through other
komprehensif lain dan aset serta liabilitas comprehensive income and financial assets and
keuangan yang diukur pada nilai wajar melalui liabilities at fair value through profit or loss. The
laba rugi. Laporan keuangan disusun financial statements are prepared under the
berdasarkan akuntansi berbasis akrual, kecuali accrual basis of accounting, except for the
laporan arus kas. statement of cash flows.
Laporan arus kas disusun dengan The statement of cash flows are prepared by
menggolongkan transaksi ke dalam aktivitas classifying transactions into operating, investing
operasi, investasi dan pendanaan. Laporan arus and financing activities. The statement of cash
kas disusun menggunakan metode langsung. flows are prepared using the direct method. For
Untuk penyajian laporan arus kas, kas dan the statement of cash flows, cash and cash
setara kas terdiri dari kas, giro pada Bank equivalents consist of cash, current accounts
Indonesia, giro pada bank lain, dan investasi with Bank Indonesia, current accounts with
jangka pendek likuid lainnya dengan jangka other banks, and other short-term liquid
waktu 3 (tiga) bulan atau kurang sejak tanggal investments with maturities of 3 (three) months
perolehan yang tidak digunakan sebagai or less from the acquisition date which are not
jaminan atau tidak dibatasi penggunaannya. used as collateral nor restricted to use.
Pos-pos dalam penghasilan komprehensif lain The items under other comprehensive income
disajikan terpisah antara akun-akun yang akan are presented separately between ítems to be
direklasifikasi ke laba rugi dan akun-akun yang reclassified to profit or loss and those items not
tidak akan direklasifikasikan ke laba rugi. to be reclassified to profit or loss.
Penyusunan laporan keuangan sesuai dengan The preparation of financial statements in
Standar Akuntansi Keuangan di Indonesia accordance with Indonesian Financial
mengharuskan penggunaan estimasi dan Accounting Standards requires the use of
asumsi. Hal tersebut juga mengharuskan estimates and assumptions. It also requires
manajemen untuk membuat pertimbangan management to make judgments in the process
dalam proses penerapan kebijakan akuntansi. of applying accounting policies. The areas that
Area yang kompleks atau memerlukan tingkat are complex or require higher level of
pertimbangan yang lebih tinggi atau area di consideration or areas where assumptions and
mana asumsi dan estimasi dapat berdampak estimates could have a significant impact on
signifikan terhadap laporan keuangan financial statements are disclosed in Note 3
diungkapkan di Catatan 3 “Sumber “Use of Critical Accounting Estimates and
Ketidakpastian Estimasi dan Pertimbangan Judgements”.
Akuntansi”.
16
Page 874
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Dasar Penyajian Laporan Keuangan b. Basis of Presentation of The Financial
(lanjutan) Statements (continued)
Mata uang penyajian yang digunakan dalam The presentation currency used in these
laporan keuangan adalah mata uang Rupiah, financial statements is Indonesian Rupiah,
yang juga merupakan mata uang fungsional which is also the functional currency of the Bank.
Bank.
c. Aset dan Liabilitas Keuangan c. Financial Assets and Liabilities
i. Aset Keuangan i. Financial Assets
Bank mengklasifikasikan aset keuangannya The Bank classifies its financial assets in the
dalam kategori (a) aset keuangan yang following categories of (a) financial assets at
diukur pada nilai wajar melalui laba rugi, fair value through profit or loss, (b) financial
(b) aset keuangan yang diukur pada nilai assets at fair value through other
wajar penghasilan komprehensif lainnya, comprehensive income, and (c) financial
dan (c) aset keuangan yang diukur pada assets at amortized cost. Bank uses 2 (two)
biaya perolehan diamortisasi. Bank bases for classifying financial assets, namely
menggunakan 2 (dua) dasar untuk the Bank's business model in managing
mengklasifikasikan aset keuangan yaitu financial assets and the characteristics of the
model bisnis Bank dalam mengelola aset contractual cash flow of principal and interest
keuangan dan karakteristik arus kas payments (solely payment of principal and
kontraktual pembayaran pokok dan bunga interest (SPPI)) of financial assets.
(solely payment of principal and interest
(SPPI)) dari aset keuangan.
Pengujian SPPI SPPI Test
Sebagai langkah pertama dari proses As the first step of the classification process,
klasifikasi, Bank menilai persyaratan the Bank assesses the financial contractual
kontraktual keuangan untuk requirements to identify whether they meet
mengidentifikasi apakah mereka memenuhi the SPPI testing.
pengujian SPPI.
Pokok pinjaman untuk tujuan pengujian ini The loan principal for testing purposes is
didefinisikan sebagai nilai wajar dari aset defined as the fair value of the financial asset
keuangan pada pengakuan awal dan dapat at initial recognition and is subject to change
berubah selama umur aset keuangan over the life of the financial asset (for
(misalnya, jika ada pembayaran pokok atau
amortisasi premi/diskon). example, if there are principal payments or
amortization of premium/discount).
Elemen bunga yang paling signifikan dalam The most significant element of interest in a
perjanjian kredit biasanya adalah loan agreement is usually a consideration of
pertimbangan atas nilai waktu dari uang dan the time value of money and credit risk. To
risiko kredit. Untuk membuat penilaian make an SPPI test, the Bank applies
SPPI, Bank menerapkan pertimbangan dan considerations and takes into account
memperhatikan faktor-faktor yang relevan relevant factors such as the currency in which
seperti mata uang dimana aset keuangan the financial asset is denominated and the
didenominasikan dan periode pada saat period when the interest rate is set.
suku bunga ditetapkan.
17
Page 875
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
i. Aset Keuangan (lanjutan) i. Financial Assets (continued)
Pengujian SPPI (lanjutan) SPPI Test (continued)
Sebaliknya, persyaratan kontraktual yang Conversely, contractual terms that provide
memberikan eksposur lebih dari de minimis more than de minimis exposure to risk or
atas risiko atau volatilitas dalam arus kas volatility in contractual cash flows that are
kontraktual yang tidak terkait dengan dasar not related to the basis of the loan
pengaturan pinjaman, tidak menimbulkan arrangement, do not generate SPPI's
arus kas kontraktual SPPI atas jumlah contractual cash flows on the total balance.
saldo. Dalam kasus seperti itu, aset In such cases, financial assets are required
keuangan diharuskan untuk diukur pada to be measured at fair value through profit
nilai wajar melalui laba rugi (fair value or loss (FVTPL).
through profit or loss (FVTPL)).
Penilaian Model Bisnis Business Model Assessment
Bank menentukan model bisnisnya The Bank determines its business model
berdasarkan tingkat yang paling based on the level that best reflects how the
mencerminkan bagaimana Bank mengelola Bank manages its group of financial assets
kelompok aset keuangannya untuk to achieve its business objectives.
mencapai tujuan bisnisnya.
Model bisnis Bank tidak dinilai berdasarkan The Bank's business model is not assessed
masing-masing instrumennya, tetapi pada based on each of its instruments, but at a
tingkat portofolio secara agregat yang lebih higher aggregate portfolio level and is
tinggi dan didasarkan pada faktor-faktor based on observable factors such as:
yang dapat diamati seperti:
- Bagaimana kinerja model bisnis dan - How is the performance of the
aset keuangan yang dimiliki dalam business model and the financial
model bisnis tersebut dievaluasi dan assets held in the business model are
dilaporkan kepada personel evaluated and reported to key
manajemen kunci; management personnel;
- Risiko yang mempengaruhi kinerja - Risks that affect the performance of
model bisnis (dan aset keuangan yang the business model (and the financial
dimiliki dalam model bisnis tersebut) assets held under that business
dan, khususnya, bagaimana cara risiko model) and, in particular, how those
tersebut dikelola; risks are managed;
- Bagaimana para manajer bisnis - How business managers are
dikompensasi (misalnya, apakah compensated (for example, whether
kompensasi didasarkan pada nilai compensation is based on the fair
wajar dari aset yang dikelola atau pada value of assets under management or
arus kas kontraktual yang tertagih); on contractual cash flows collectible);
- Frekuensi, nilai, dan waktu penjualan - The expected frequency, value and
yang diharapkan, juga merupakan timing of sales are also important
aspek penting dari penilaian Bank. aspects of the Bank's assessment.
18
Page 876
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
i. Aset Keuangan (lanjutan) i. Financial Assets (continued)
Penilaian Model Bisnis (lanjutan) Business Model Assessment (continued)
Penilaian model bisnis didasarkan pada The assessment of a business model is
skenario yang diharapkan secara wajar based on a fairly expected scenario without
tanpa mempertimbangkan skenario “worst considering the “worst case” or “stress
case” atau “stress case”. Jika arus kas case” scenarios. If the post-recognition
setelah pengakuan awal direalisasikan cash flows are realized in a different
dengan cara yang berbeda dari yang awal manner than originally expected, the Bank
diharapkan, Bank tidak mengubah does not change the classification of the
klasifikasi aset keuangan dimiliki yang remaining financial assets in such business
tersisa dalam model bisnis tersebut, tetapi model, but includes that information in
memasukkan informasi tersebut dalam assessing new or recently purchased
melakukan penilaian atas aset keuangan financial assets.
yang baru atau yang baru dibeli setelahnya.
a. Aset Keuangan yang Diukur pada a. Financial Assets at Fair Value
Nilai Wajar melalui Laba Rugi through Profit or Loss
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair
melalui laba rugi kecuali tes model value through profit or loss unless
bisnis dan tes arus kas kontraktual tests of business model and
menunjukkan bahwa aset keuangan contractual cash flow tests show that
masuk ke dalam klasifikasian diukur financial assets are classified at
pada biaya perolehan diamortisasi atau amortized cost or fair value through
nilai wajar melalui penghasilan other comprehensive income.
komprehensif lain.
Klasifikasi ini ditujukan untuk instrumen This classification is intended for
keuangan yang dimiliki untuk financial instruments held for trading
diperdagangkan atau pada saat or at initial recognition determined by
pengakuan awal telah ditetapkan oleh the Bank to be measured at fair value
Bank untuk diukur pada nilai wajar through profit or loss.
melalui laba rugi.
Aset keuangan yang dikategorikan Financial assets that are categorized
sebagai dimiliki untuk diperdagangkan as held for trading if they are acquired
jika diperoleh atau dimiliki terutama or held primarily for the purpose of
untuk tujuan dijual atau dibeli kembali selling or repurchasing in the near
dalam waktu dekat atau jika future or if they are part of a specific
merupakan bagian dari portofolio portfolio of jointly managed financial
instrumen keuangan tertentu yang instruments and there is evidence
dikelola Bersama dan terdapat bukti of recent short-term profit-taking
mengenai pola ambil untung dalam patterns.
jangka pendek yang terkini.
19
Page 877
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
i. Aset Keuangan (lanjutan) i. Financial Assets (continued)
a. Aset Keuangan yang Diukur pada a. Financial Assets at Fair Value
Nilai Wajar melalui Laba Rugi through Profit or Loss (continued)
(lanjutan)
Instrumen keuangan yang Financial instruments classified into
dikelompokkan ke dalam kategori ini this category are recognized at fair
diakui pada nilai wajarnya pada saat value at initial recognition, transaction
pengakuan awal, biaya transaksi diakui costs are recognized directly in the
secara langsung ke dalam laporan laba statement of profit or loss and other
rugi dan penghasilan komprehensif comprehensive income. Gains and
lain. Keuntungan dan kerugian yang losses arising from changes in fair
timbul dari perubahan nilai wajar, value, sale of financial instruments
penjualan instrumen keuangan dan and interest income on financial
pendapatan bunga dari instrumen instruments held for trading are
keuangan dalam kelompok recognized in the statement of profit or
diperdagangkan diakui di dalam loss and other comprehensive income.
laporan laba rugi dan penghasilan
komprehensif lain.
b. Aset Keuangan yang Diukur pada b. Financial Assets at Fair Value
Nilai Wajar melalui Penghasilan through Other Comprehensive
Komprehensif Lain Income
Aset keuangan yang diukur pada nilai Financial assets measured at fair
wajar melalui penghasilan value through other comprehensive
komprehensif lain merupakan aset income are financial assets that are
keuangan dikelola dalam model bisnis managed in a business model whose
yang tujuannya akan terpenuhi dengan objectives will be fulfilled by obtaining
mendapatkan arus kas kontraktual dan contractual cash flows and selling
menjual aset keuangan. Arus kas financial assets. Cash flow contractual
kontraktual dari aset keuangan yang of financial assets which on a certain
pada tanggal tertentu hanya dari date solely payment from principal and
pembayaran pokok dan bunga (“SPPI”) interest (“SPPI”) of the outstanding
dari jumlah pokok terutang. principal.
Pada saat pengakuan awalnya, aset At initial recognition, financial
keuangan yang diukur pada nilai wajar instruments measured at fair value
melalui penghasilan komprehensif lain through other comprehensive income
diakui pada nilai wajarnya ditambah are recognised at fair value plus
biaya transaksi (jika ada) dan transaction costs (if any) and
selanjutnya diukur pada nilai wajarnya subsequently measured at fair value
dimana keuntungan atau kerugian atas where gains or losses on changes in
perubahan nilai wajar, keuntungan atau fair value, gains or losses on foreign
kerugian atas selisih kurs, dan kerugian exchange, and impairment losses are
penurunan nilai, diakui sebagai recognised as other comprehensive
penghasilan komprehensif lain. income.
20
Page 878
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
i. Aset Keuangan (lanjutan) i. Financial Assets (continued)
c. Aset Keuangan yang Diukur pada c. Financial Assets at Amortized Cost
Biaya Perolehan Diamortisasi
Aset keuangan yang diukur pada biaya Financial assets are measured at
perolehan diamortisasi jika aset amortized cost if the financial assets
keuangan dikelola dalam model bisnis are managed in a business model that
yang bertujuan untuk memiliki aset aims to hold financial assets in order
keuangan dalam rangka mendapatkan to obtain contractual cash flows and
arus kas kontraktual dan persyaratan the contractual terms of the financial
kontraktual dari aset keuangan yang assets which at a certain date increase
pada tanggal tertentu meningkatkan cash flows that are solely from
arus kas yang semata dari pembayaran payments of principal and interest of
pokok dan bunga (solely payments of the principal amount owed.
principal and interest) dari jumlah
pokok terutang.
Pada saat pengakuan awal, aset At initial recognition, financial assets
keuangan yang diukur pada biaya measured at amortized cost are
perolehan diamortisasi diakui pada recognized at fair value plus
nilai wajarnya ditambah biaya transaksi transaction costs and subsequently
dan selanjutnya diukur pada biaya measured at amortized cost using the
perolehan diamortisasi dengan effective interest rate.
menggunakan suku bunga efektif.
Pendapatan bunga dari aset keuangan Interest income on financial assets
yang diukur pada biaya perolehan measured at amortized cost is
diamortisasi dicatat dalam laporan laba recorded in the statements of profit or
rugi dan diakui sebagai “Pendapatan loss and recognized as “Interest
bunga”. income”.
Ketika penurunan nilai terjadi, kerugian When an impairment loss occurs, the
penurunan nilai diakui sebagai impairment loss is recognized as
pengurang dari nilai tercatat aset a deduction from the carrying amount
keuangan dan diakui di dalam laporan of the financial asset and recognized
posisi keuangan sebagai “Cadangan in the statement of financial positions
kerugian penurunan nilai”. as “Allowance for impairment losses”.
ii. Liabilitas Keuangan ii. Financial Liabilities
Bank mengklasifikasikan liabilitas The Bank classifies its financial liabilities in
keuangan dalam kategori (a) liabilitas the category of (a) financial liabilities at fair
keuangan yang diukur pada nilai wajar value through profit or loss and
melalui laba rugi dan (b) liabilitas keuangan (b) financial liabilities measured at
yang diukur dengan biaya perolehan amortized cost.
diamortisasi.
a. Liabilitas Keuangan yang Diukur a. Financial Liabilities at Fair Value
pada Nilai Wajar melalui Laba Rugi through Profit or Loss
Kategori ini terdiri dari dua This category comprises two sub-
sub-kategori: liabilitas keuangan categories: financial liabilities
diklasifikasikan sebagai classified as held for trading, and
diperdagangkan dan liabilitas financial liabilities designated by the
keuangan yang pada saat pengakuan Bank as fair value through profit or loss
awal telah ditetapkan oleh Bank untuk upon initial recognition.
diukur pada nilai wajar melalui laba
rugi.
21
Page 879
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
ii. Liabilitas Keuangan (lanjutan) ii. Financial Liabilities (continued)
a. Liabilitas Keuangan yang Diukur a. Financial Liabilities at Fair Value
pada Nilai Wajar melalui Laba Rugi through Profit or Loss (continued)
(lanjutan)
Liabilitas keuangan diklasifikasikan A financial liability is classified as held
sebagai diperdagangkan jika diperoleh for trading if it is acquired or incurred
terutama untuk tujuan dijual atau dibeli principally for the purpose of selling or
kembali dalam waktu dekat atau jika repurchasing it in the near term or if it
merupakan bagian dari portofolio is part of a portfolio of identified
instrumen keuangan tertentu yang financial instruments that are
dikelola bersama dan terdapat bukti managed together and for which there
mengenai pola ambil untung dalam is evidence of a recent actual pattern
jangka pendek yang terkini. of short term profit-taking.
Keuntungan dan kerugian yang timbul Gains and losses arising from
dari perubahan nilai wajar liabilitas changes in fair value of financial
keuangan yang diklasifikasikan liabilities classified held for trading are
sebagai diperdagangkan dicatat dalam included in the statement of profit or
laporan laba rugi dan penghasilan loss and other comprehensive income
komprehensif lain sebagai and are reported as “Unrealized
“Keuntungan/(kerugian) yang belum gains/(losses) from changes in fair
direalisasi dari perubahan nilai wajar value of financial instruments”. Interest
instrumen keuangan”. Beban bunga expenses on financial liabilities held
dari liabilitas keuangan diklasifikasikan for trading are included in “Interest
sebagai diperdagangkan dicatat di expenses".
dalam “Beban bunga”.
Jika Bank pada pengakuan awal telah If the Bank designated certain debt
menetapkan instrumen utang tertentu securities upon initial recognition as
sebagai nilai wajar melalui laba rugi fair value through profit or loss (fair
(opsi nilai wajar), maka selanjutnya, value option), then this designation
penetapan ini tidak akan diubah. cannot be changed subsequently. The
Instrumen utang yang diklasifikasikan fair value option is applied on the debt
sebagai opsi nilai wajar, terdiri dari securities which consists of the debt
kontrak utama dan derivatif melekat host and embedded derivatives that
yang harus dipisahkan. must otherwise be separated.
Perubahan nilai wajar terkait dengan Fair value changes related to financial
liabilitas keuangan yang ditetapkan liabilities designated at fair value
untuk diukur pada nilai wajar melalui through profit or loss are recognized in
laporan laba rugi dan penghasilan “Gains/(losses) from changes in fair
komprehensif lain diakui di dalam value of financial instruments”.
“Keuntungan/(kerugian) dari
perubahan nilai wajar instrumen
keuangan”.
Pada tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024,
2024, Bank tidak memiliki liabilitas the Bank had no financial liabilities at
keuangan yang diukur pada nilai wajar fair value through profit or loss.
melalui laba rugi.
22
Page 880
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
ii. Liabilitas Keuangan (lanjutan) ii. Financial Liabilities (continued)
b. Liabilitas Keuangan yang Diukur b. Financial Liabilities Measured at
dengan Biaya Perolehan Amortized Cost
Diamortisasi
Pada saat pengakuan awal, liabilitas Financial liabilities at amortized cost
keuangan yang diukur dengan biaya are initially recognized at fair value
perolehan diamortisasi, diukur pada less transaction costs (if any).
nilai wajar dikurangi biaya transaksi
(jika ada).
Setelah pengakuan awal, Bank After initial recognition, Bank
mengukur seluruh liabilitas keuangan measures all financial liabilities at
yang diukur dengan biaya perolehan amortized cost using effective interest
diamortisasi dengan menggunakan rates method. Effective interest rate
metode suku bunga efektif. Amortisasi amortization is recognized as “Interest
suku bunga efektif diakui sebagai expense”.
“Beban bunga”.
iii. Pengakuan dan Penghentian Pengakuan iii. Recognition and Derecognition
Pembelian dan penjualan aset keuangan Regular way purchases and sales of
yang lazim diakui pada tanggal financial assets are recognised on trade
perdagangan, yaitu tanggal dimana Bank date, being the date on which the Bank
berkomitmen untuk membeli atau menjual commits to purchase or sell the asset.
aset tersebut. Aset keuangan dihentikan Financial assets are derecognised when
pengakuannya ketika hak untuk menerima the rights to receive cash flows from the
arus kas yang berasal dari aset keuangan financial assets have expired or have been
tersebut telah berakhir atau telah ditransfer transferred and the Bank has transferred
dan Bank telah mentransfer secara substantially all the risks and rewards of
substansial seluruh risiko dan manfaat ownership.
kepemilikan.
Hapus buku Written-off
Dalam hal penghapusbukuan aset In case financial assets’ write-off is
keuangan merupakan kelanjutan dari a continuation of the financial assets’
tindakan penyelesaian aset keuangan settlement by taking over collaterals, the
dengan cara pengambilalihan agunan, amount written-off is approximately equal
maka jumlah yang dihapusbuku adalah to the difference between the fair value of
sebesar selisih kurang antara nilai wajar repossessed assets after taking into
agunan yang diambil alih setelah account the financial assets’ cost of sales
memperhitungkan taksiran biaya penjualan and carrying amount.
dengan nilai tercatat aset keuangan.
Aset keuangan dapat dihapusbuku apabila Financial assets can be written-off when
cadangan kerugian penurunan nilai telah the allowance for impairment losses has
dibentuk 100%. been established at 100%.
23
Page 881
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
iv. Modifikasi atas Arus Kas Aset Keuangan iv. Cashflows Modification of Financial
Assets
Penilaian apakah suatu aset keuangan An assessment of whether a financial asset
telah dimodifikasi baik secara substansial has been modified substantially or not
maupun tidak substansial dilakukan oleh substantially is carried out by a business
unit bisnis yang berwenang melakukan unit authorized to modify or restructure
modifikasi atau restrukturisasi aset financial assets when the business unit
keuangan pada saat unit bisnis tersebut carries out modification or restructuring of
melakukan tindakan modifikasi atau a financial asset.
restrukturisasi atas suatu aset keuangan.
Modifikasi aset keuangan dianggap Modifications to financial assets are
substansial dan Bank akan berhenti considered substantial and the Bank will
mengakui aset keuangan awal ketika: stop recognizing the original financial
assets when:
a. aset keuangan (atau bagiannya) a. the financial asset (or part thereof)
berakhir, yaitu jika debitur secara expires, that is, if the debtor is legally
hukum dibebaskan dari tanggung released from primary responsibility
jawab utama atas aset tersebut (atau for the asset (or part thereof), either
bagiannya), baik melalui proses hukum through legal process or by the
maupun oleh kreditur pembuatan creditor entering into a new credit
kontrak kredit baru (sebagai contoh, contract (for example, the equity
opsi equity conversion); atau conversion option); or
b. terdapat konversi mata uang. b. there is a currency conversion.
Bank kemudian akan mengukur aset The bank will then measure the modified
keuangan yang telah dimodifikasi baik financial assets either substantially or not
secara substansial maupun tidak substantially in the following manner:
substansial dengan cara berikut:
a. Modifikasi Aset Keuangan yang a. Substantial Modification of Financial
Substansial Assets
1. Saat arus kas kontraktual atas 1. When the contractual cash flows
aset keuangan direnegosiasi atau on a financial asset are
dimodifikasi (antara lain ketika renegotiated or modified (for
kredit direstrukturisasi) dimana example, when credit is
renegosiasi atau modifikasi restructured) where the
tersebut menghasilkan renegotiation or modification
penghentian pengakuan aset results in derecognition of the
keuangan, Bank akan mencatat financial asset, the Bank will
aset keuangan tersebut sebagai record the financial asset as
aset keuangan baru/modifikasian a new/modified financial asset on
pada tanggal modifikasi/negosiasi. the modification/negotiation date.
2. Selisih jumlah tercatat bruto aset 2. The difference between the gross
keuangan awal dengan nilai wajar carrying amount of the original
aset modifikasian diakui di laba financial asset and the fair value
rugi. of the modified asset is
recognized in profit or loss.
24
Page 882
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
iv. Modifikasi atas Arus Kas Aset Keuangan iv. Cashflows Modification of Financial
(lanjutan) Assets (continued)
Bank kemudian akan mengukur aset The Bank will then measure the modified
keuangan yang telah dimodifikasi baik financial assets either substantially or not
secara substansial maupun tidak substantially in the following manner:
substansial dengan cara berikut: (lanjutan) (continued)
a. Modifikasi Aset Keuangan yang a. Substantial Modification of Financial
Substansial (lanjutan) Assets (continued)
3. Pendapatan atau biaya transaksi 3. Transaction income or costs
yang terjadi sehubungan dengan incurred in connection with
kejadian modifikasi diakui sebagai a modification event are
bagian dari keuntungan atau recognized as part of the gain or
kerugian atas modifikasi tersebut. loss on the modification.
4. Selanjutnya, Bank melakukan 4. Next, the Bank conducts an
penilaian apakah aset keuangan assessment whether new/
baru/modifikasian merupakan aset modified financial assets are
yang berasal dari aset keuangan assets that come from
memburuk. deteriorating financial assets.
5. Pengakuan pendapatan bunga 5. Recognition of interest income
atas aset yang berasal dari aset on assets originating from
keuangan memburuk ditentukan deteriorating financial assets is
berdasarkan suku bunga efektif determined based on the risk-
yang telah disesuaikan dengan adjusted effective interest rate to
risiko kredit (risk-adjusted effective discount the cash flows of
interest rate) untuk modified financial assets.
mendiskontokan arus kas aset
keuangan yang telah dimodifikasi.
b. Modifikasi Aset Keuangan yang Tidak b. Non-substantial Modification of
Substansial Financial Assets
1. Saat Bank melakukan renegosiasi 1. When the Bank renegotiates or
atau modifikasi arus kas modifies contractual cash flows
kontraktual atas aset keuangan for financial assets (among
(antara lain ketika kredit others, when loans are
direstrukturisasi) yang tidak restructured) that do not meet the
memenuhi kriteria modifikasi aset criteria for substantial
keuangan yang substansial di modification of financial assets
atas, maka renegosiasi atau above, the renegotiation or
modifikasi tersebut tidak modification does not result in
menghasilkan penghentian derecognition of financial assets.
pengakuan aset keuangan.
2. Jumlah tercatat bruto aset 2. The gross carrying amount of
keuangan dihitung sebesar nilai financial assets is computed at
kini (net present value) dari arus the net present value of modified
kas kontraktual yang telah or renegotiated contractual cash
dimodifikasi atau direnegosiasi flows discounted at the original
yang didiskontokan menggunakan effective interest rate.
suku bunga efektif awal.
25
Page 883
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
iv. Modifikasi atas Arus Kas Aset Keuangan iv. Cashflows Modification of Financial
(lanjutan) Assets (continued)
Bank kemudian akan mengukur aset The bank will then measure the modified
keuangan yang telah dimodifikasi baik financial assets either substantially or not
secara substansial maupun tidak substantially in the following manner:
substansial dengan cara berikut: (lanjutan) (continued)
b. Modifikasi Aset Keuangan yang Tidak b. Non-substantial Modification of
Substansial (lanjutan) Financial Assets (continued)
3. Bank kemudian mengakui 3. The bank then recognizes the
keuntungan atau kerugian dari gain or loss from the modification
modifikasi (yaitu sebesar (i.e the change in the gross
perubahan jumlah tercatat bruto carrying amount of the financial
aset keuangan) dalam laporan asset) in the income statement.
laba rugi.
4. Pendapatan atau biaya transaksi 4. Transaction income or costs
yang terjadi sehubungan dengan incurred in connection with
kejadian modifikasi diakui sebagai a modification event are
penyesuaian terhadap jumlah recognized as an adjustment to
tercatat aset keuangan yang telah the carrying amount of the
dimodifikasi dan diamortisasi modified financial asset and
selama sisa jangka waktu aset amortized over the remaining
keuangan modifikasian tersebut. term of the modified financial
assets.
5. Selisih antara jumlah tercatat 5. The difference between the gross
bruto aset keuangan sebelum carrying amount of a financial
dan sesudah modifikasi atau asset before and after
restrukturisasi diakui sebagai modification or restructuring is
kerugian atau keuntungan aset recognised as a gain or loss of the
keuangan modifikasian, yang modified financial asset, which is
merupakan penyesuaian terhadap an adjustment to the initial gross
jumlah tercatat bruto awal dan carrying amount and is amortised
diamortisasi selama sisa jangka over the remaining term of the
waktu aset keuangan dengan financial asset using the initial
menggunakan suku bunga efektif effective interest rate (unwinding
awal (unwinding interest). interest).
v. Reklasifikasi Aset Keuangan v. Reclassification of Financial
Instruments
Persyaratan Reklasifikasi Reclassification Requirements
Bank diperkenankan untuk melakukan Banks are permitted to reclassify their
reklasifikasi atas aset keuangan yang financial assets if the Bank changes its
dimiliki jika Bank mengubah model bisnis business model for financial asset
untuk pengelolaan aset keuangan dan Bank management and Banks are not permitted
tidak diperkenankan untuk melakukan to reclassify financial liabilities.
reklasifikasi atas liabilitas keuangan.
Perubahan model bisnis sifatnya harus Changes in the business model must have
berdampak secara signifikan terhadap a significant impact on the Bank's
kegiatan operasional Bank seperti operational activities, such as acquiring,
memperoleh, melepaskan, atau mengakhiri releasing, or ending a line of business.
suatu lini bisnis. Selain itu, Bank perlu In addition, the Bank needs to prove the
membuktikan adanya perubahan tersebut change to external parties.
kepada pihak eksternal.
26
Page 884
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
v. Reklasifikasi Aset Keuangan (lanjutan) v. Reclassification of Financial
Instruments (continued)
Persyaratan Reklasifikasi (lanjutan) Reclassification Requirements
(continued)
Bank akan mereklasifikasi seluruh aset The Bank will reclassify all financial
keuangan yang terkena dampak dari assets that are affected by changes in
perubahan model bisnis. Perubahan tujuan business models. Changes in the
model bisnis Bank harus berdampak objectives of the Bank's business model
sebelum tanggal reklasifikasi. should take effect before the
reclassification date.
Yang bukan merupakan perubahan model Below are not considered as change in
bisnis adalah: business model:
(a) perubahan intensi berkaitan dengan (a) changes in intention related to
aset keuangan tertentu (bahkan dalam particular financial assets (even in
situasi perubahan signifikan dalam situations of significant changes in
kondisi pasar). market conditions).
(b) hilangnya sementara pasar tertentu (b) the temporary loss of certain
untuk aset keuangan. markets for financial assets.
(c) pengalihan aset keuangan antara (c) transfers of financial assets between
bagian dari Bank dengan model bisnis parts of the Bank with different
berbeda. business models.
vi. Klasifikasi atas Instrumen Keuangan vi. Classification of Financial Instruments
Klasifikasi/ Golongan/
Classification Group
Aset keuangan yang diukur pada nilai wajar
melalui laba rugi/Financial assets
measured at the fair value through profit Efek-efek/Securities
or loss
Aset keuangan yang diukur pada nilai wajar
melalui penghasilan komprehensif
lain/Financial assets measured at the fair Efek-efek/Securities
value through other comprehensive
Aset Keuangan/ income
Financial assets Giro pada Bank Indonesia/Current account with
Bank Indonesia
Giro pada bank lain/Current accounts with other
banks
Aset keuangan yang diukur pada biaya Penempatan pada Bank Indonesia dan bank
perolehan diamortisasi/ Financial assets lain/Placements with Bank Indonesia and other
measured at amortized cost banks
Efek-efek/Securities
Efek-efek yang dibeli dengan janji dijual kembali/
Securities purchased under resale agreements
Kredit yang Diberikan/Loans
Aset lain-lain/Other assets
Liabilitas Segera/Obligation due immediately
Liabilitas keuangan yang diukur dengan
biaya perolehan yang Simpanan Nasabah/Deposits from customers
diamortisasi/Financial liabilities measured Simpanan dari Bank Lain/Deposits from other banks
at amortized cost
Surat berharga yang diterbitkan/Securities issued
Efek-efek yang dijual dengan janji dibeli kembali/
Liabilitas Keuangan/ Securities sold under agreement to repurchase
Financial liabilities Pinjaman yang diterima/Borrowings
Beban yang masih harus dibayar/Accrued expenses
Liabilitas lain-lain/Other liabilities
Komitmen dan Kontinjensi/ Fasilitas kredit nasabah yang belum ditarik (committed)/Unused loan facilites (committed)
Commitments and
Contingencies
27
Page 885
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
vii. Saling Hapus Instrumen Keuangan vii. Offsetting Financial Instruments
Aset keuangan dan liabilitas keuangan Financial assets and liabilities are offset
disalinghapuskan dan jumlah netonya and the net amount is reported in the
dilaporkan pada laporan posisi keuangan statement of financial position when there
ketika terdapat hak yang berkekuatan is a legally enforceable right to offset the
hukum untuk melakukan saling hapus atas recognized amounts and there is an
jumlah yang telah diakui tersebut dan intention to settle on a net basis, or realize
adanya niat untuk menyelesaikan secara the asset and settle the liability
neto, atau untuk merealisasikan aset dan simultaneously. The legally enforceable
menyelesaikan liabilitas secara bersamaan. right must not be contingent on future
Hak saling hapus tidak kontinjen atas events and must be enforceable in the
peristiwa di masa depan dan dapat normal course of business and in the event
dipaksakan secara hukum dalam situasi of default in solvency or bankruptcy of the
bisnis yang normal dan dalam peristiwa Bank or the counterparty.
gagal bayar, atau peristiwa kepailitan atau
kebangkrutan Bank atau pihak lawan.
viii. Penurunan Nilai dari Aset Keuangan viii. Impairment of Financial Assets
Penerapan PSAK 109, “Instrumen The implementation of PSAK 109,
Keuangan” telah mengubah metode "Financial Instruments" has changed the
perhitungan kerugian penurunan nilai dari method of calculating impairment losses
pendekatan kerugian yang telah terjadi from the incurred loss approach in
(incurred loss) dalam PSAK 239, “Instrumen PSAK 239, "Financial Instruments:
Keuangan: Pengakuan dan Pengukuran” Recognition and Measurement" with the
dengan pendekatan kerugian kredit expected credit loss approach.
ekspektasian (expected credit loss).
1. Ruang lingkup penurunan nilai 1. Scope of impairment
a) Aset keuangan dalam klasifikasi a) Financial assets classified other
selain yang diukur pada nilai wajar than those at fair value through
melalui laba rugi profit or loss
1) Penurunan nilai atas aset 1) Impairment of financial assets
keuangan pada biaya at amortized cost is
perolehan diamortisasi diakui recognized as a deduction
sebagai pengurang dari from the carrying amount of
nilai tercatat aset di dalam the asset in the statement
laporan posisi keuangan, of financial position and
dan diakui di dalam recognized in the statement
laporan laba rugi sebagai of profit or loss as “Provision
“Pembentukan cadangan for impairment losses”.
kerugian penurunan nilai”.
28
Page 886
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
viii. Penurunan Nilai dari Aset Keuangan viii. Impairment of Financial Assets
(lanjutan) (continued)
1. Ruang lingkup penurunan nilai 1. Scope of impairment (continued)
(lanjutan)
a) Aset keuangan dalam klasifikasi a) Financial assets classified other
selain yang diukur pada nilai wajar than those at fair value through
melalui laba rugi (lanjutan) profit or loss (continued)
2) Penurunan nilai atas aset 2) Impairment of financial assets
keuangan (diluar instrumen (non equity instruments)
ekuitas) yang diukur pada nilai measured at fair value
wajar melalui penghasilan through other comprehensive
komprehensif lain diakui income is recognized as an
sebagai penambah dari addition to other
penghasilan komprehensif comprehensive income in the
lain di dalam laporan posisi statement of financial position
keuangan (tidak mengurangi (not reducing the carrying
jumlah tercatat aset keuangan amount of financial assets in
dalam laporan keuangan) the financial statements) as
sebagai “keuntungan “net unrealized gain (loss)
(kerugian) neto yang belum from changes in fair value of
direalisasi dari perubahan nilai securities grouped as fair
wajar efek-efek dalam value through other
kelompok nilai wajar melalui comprehensive income", and
penghasilan komprehensif recognized in the statements
lain”, dan diakui dalam of profit or loss as "Provision
laporan laba rugi sebagai for impairment losses".
“Pembentukan cadangan
kerugian penurunan nilai”.
b) Komitmen pinjaman atau b) Commitments or unused loan
kelonggaran tarik yang sifatnya facilities that are irrevocable
tidak dapat dibatalkan (committed) (committed)
1) Penurunan nilai atas 1) Impairment of loan
komitmen pinjaman diakui commitments is recognized as
sebagai bagian dari “liabilitas part of “other liabilities” in the
lain-lain” pada laporan posisi Bank’s statement of financial
keuangan Bank dan dicatat position and recorded
secara terpisah dari pinjaman separately from the related
yang terkait, kecuali Bank loans, unless the Bank is
tidak dapat mengidentifikasi unable to identify it separately.
terpisah.
2) Dalam kondisi tersebut, 2) In such circumstances, the
penurunan nilai atas impairment of loan
komitmen pinjaman dan commitments and loans is
pinjaman diakui bersama recognized together as
sebagai pengurang dari nilai a deduction from the carrying
tercatat aset di dalam laporan amount of the asset in the
posisi keuangan. statement of financial position.
29
Page 887
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
viii. Penurunan Nilai dari Aset Keuangan viii. Impairment of Financial Assets
(lanjutan) (continued)
1. Evaluasi penurunan nilai secara 1. Periodic impairment evaluation
periodik
Pada setiap tanggal laporan posisi At each statement of financial position
keuangan, Bank mengevaluasi apakah date, Bank evaluates whether there is
terdapat peningkatan risiko kredit yang a significant increase in credit risk.
signifikan.
Selanjutnya, Bank mengelompokkan Furthermore, the Bank classifies
aset keuangan berdasarkan hasil financial assets based on the
evaluasi tersebut yang mencerminkan evaluation results, which reflect the
tingkat risiko kredit aset keuangan. level of credit risk of financial assets.
a) Stage 1 a) Stage 1
Pada tanggal evaluasi penurunan At the evaluation date of
nilai, risiko kredit atas instrumen impairment, credit risk on financial
keuangan tidak meningkat secara instruments does not increase
signifikan sejak pengakuan awal significantly since initial
yang dapat dibuktikan dengan recognition, which can be proven
terjadinya seluruh hal berikut, by the occurrence of all of the
yaitu: following, namely:
1) tidak terdapat tunggakan 1) there are no overdue for more
lebih dari 30 hari; than 30 days;
2) instrumen keuangan memiliki 2) the financial instrument has
peringkat kolektibilitas 1 atau a collectability rating of 1 or 2;
2; dan and
3) tidak direstrukturisasi. 3) not restructured.
Atas hal tersebut, Bank akan For this reason, the Bank will
mengukur penyisihan kerugian measure the allowance for losses
untuk instrumen keuangan for the financial instrument at the
tersebut sejumlah kerugian kredit amount of the 12 months
ekspektasian 12 bulan. expected credit loss.
b) Stage 2 b) Stage 2
Pada tanggal evaluasi penurunan At the evaluation date of
nilai, risiko kredit atas instrumen impairment, credit risk on
keuangan telah meningkat secara financial instruments has
signifikan sejak pengakuan awal increased significantly since initial
yang dapat dibuktikan dengan recognition, which can be proven
terjadinya salah satu dari hal by the occurrence of one of the
berikut: following:
1) terdapat tunggakan antara 1) there are overdue between
31 hari sampai dengan 31 days until 90 days;
90 hari;
2) instrumen keuangan memiliki 2) the financial instrument has
peringkat kolektibilitas 2; atau a collectability rating of 2; or
30
Page 888
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
viii. Penurunan Nilai dari Aset Keuangan viii. Impairment of Financial Assets
(lanjutan) (continued)
2. Evaluasi penurunan nilai secara 2. Periodic impairment evaluation
periodik (lanjutan) (continued)
b) Stage 2 (lanjutan) b) Stage 2 (continued)
3) terjadi restrukturisasi atas 3) there was a restructuring of
aset keuangan yang tidak financial assets that did not
menyebabkan pengakuan result in the recognition of
aset yang berasal dari assets originating from
asset keuangan yang deteriorating financial assets,
memburuk, dimana sebelum where before restructuring
restrukturisasi aset berada the assets were at stage 1 or
pada stage 1 atau 2. 2.
Pada stage ini, Bank akan At this stage, the Bank will
mengukur penyisihan kerugian measure the allowance for losses
untuk instrumen keuangan for the financial instrument
tersebut sejumlah kerugian kredit amount of expected credit losses
ekspektasian sepanjang umurnya. over its lifetime.
c) Stage 3 c) Stage 3
Pada tanggal evaluasi, terdapat At the evaluation date, there is
bukti objektif bahwa aset objective evidence that the
keuangan mengalami penurunan financial asset is impaired which
nilai yang dapat dibuktikan dengan can be proven by the occurrence
terjadinya salah satu dari 3 (tiga) of one of the following 3 (three)
hal berikut, yaitu: things, namely:
1) terdapat tunggakan lebih dari 1) there are overdue for more
90 hari; than 90 days;
2) instrumen keuangan memiliki 2) the financial instrument has
kolektibilitas 3, 4 atau 5; atau a collectability of 3, 4 or 5; or
3) terjadi restrukturisasi atas 3) there was a restructuring of
aset keuangan yang tidak financial assets that did not
menyebabkan pengakuan result in the recognition of
aset yang berasal dari aset assets originating from
keuangan yang memburuk, deteriorating financial
dimana sebelum assets, where before
restrukturisasi aset berada restructuring the assets were
pada stage 3. at stage 3.
Bank akan mengukur penyisihan Bank will measure the allowance
kerugian untuk instrumen for losses for the financial
keuangan pada stage ini sejumlah instrument at this stage with the
kerugian kredit ekspektasian amount of expected credit losses
sepanjang umurnya. over its lifetime.
31
Page 889
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
viii. Penurunan Nilai dari Aset Keuangan viii. Impairment of Financial Assets
(lanjutan) (continued)
3. Metode penurunan nilai 3. Impairment method
Bank melakukan evaluasi penurunan The Bank evaluates for impairment
nilai dengan metode sebagai berikut: using the following methods:
a) Metode individual a) Individual method
Bank mengevaluasi penurunan The Bank evaluates impairment
nilai secara individual apabila individually if the Bank has
Bank memiliki informasi yang reasonable and supportive
wajar dan mendukung untuk information to measure lifetime
mengukur kerugian kredit expected credit losses on
ekspektasian sepanjang umurnya individual instruments and
pada instrumen secara individual financial assets have the
dan aset keuangan memiliki following criteria:
kriteria sebagai berikut:
1) aset keuangan per debitur 1) the financial assets per
memiliki nilai outstanding debtor have an outstanding
lebih dari Rp500; value of more than Rp500;
2) aset keuangan termasuk 2) financial assets are included
dalam kategori stage 3; in the stage 3 category;
3) terdapat bukti objektif 3) there is objective evidence of
terjadinya peristiwa yang an adverse event that has an
merugikan dan berdampak impact on the estimated
pada estimasi arus kas masa future cash flows.
datang.
Jika aset keuangan yang If a financial asset assessed as
dievaluasi secara individual individual has objective evidence
terdapat bukti objektif penurunan of impairment but there is no
nilai namun tidak terdapat impairment loss, the financial
kerugian penurunan nilai, maka asset is still classified as a
aset keuangan tersebut tetap financial asset that is assessed
dimasukkan ke dalam klasifikasi for impairment individually.
aset keuangan yang akan However, the Bank provide
dievaluasi penurunan nilainya allowance for impairment loss on
secara individual. Namun Bank these financial assets based on a
membentuk cadangan kerugian probability of default resulting
penurunan nilai atas aset from a collective assessment of
keuangan tersebut berdasarkan impairment losses.
probability of default yang
dihasilkan dari evaluasi
penurunan nilai kredit secara
kolektif.
32
Page 890
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
viii. Penurunan Nilai dari Aset Keuangan viii. Impairment of Financial Assets
(lanjutan) (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Bank melakukan evaluasi penurunan The Bank evaluates for impairment
nilai dengan metode sebagai berikut: using the following methods:
(lanjutan) (continued)
b) Metode kolektif b) Collective method
Bank mengevaluasi penurunan The Bank evaluates impairment
nilai secara kolektif apabila aset collectively when the financial
keuangan memiliki kesamaan assets have similar risk
dalam karakteristik risiko dengan characteristics with the aim of
tujuan untuk memfasilitasi analisis facilitating analysis designed to
yang didesain untuk enable a timely identification of
memungkinkan peningkatan risiko significant increases in credit risk.
kredit secara signifikan dapat
diidentifikasi tepat waktu.
Evaluasi penurunan nilai secara The evaluation of collective
kolektif didasarkan pada konsep impairment is based on the
Probability of Default (PD), Loss- concepts of Probability of Default
Given Default (LGD) dan (PD), Loss-Given Default (LGD)
Exposure at Default (EAD) yang and Exposure at Default (EAD)
mempertimbangkan informasi which take into account past,
masa lalu, terkini dan masa current and future information.
mendatang.
d. Penentuan Nilai Wajar d. Determination of Fair Value
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be received to
untuk menjual suatu aset atau harga yang akan sell an asset or paid to transfer a liability in an
dibayar untuk mengalihkan suatu liabilitas dalam orderly transaction between market participants
transaksi teratur antara pelaku pasar pada at the measurement date.
tanggal pengukuran.
Pengukuran nilai wajar berdasarkan asumsi A fair value measurement assumes that the
bahwa transaksi untuk menjual aset atau transaction to sell the asset or transfer the
mengalihkan liabilitas terjadi di: liability takes place either:
pasar utama untuk aset dan liabilitas in the principal market for the asset or
tersebut, atau liability, or
jika terdapat pasar utama, di pasar yang in the absence of a principal market, in the
paling menguntungkan untuk aset atau most advantageous market for the asset or
liabilitas tersebut. liability.
Nilai wajar suatu aset dan liabilitas diukur The fair value of an asset or a liability should be
menggunakan asumsi yang akan digunakan measured using the assumptions that market
pelaku pasar ketika menentukan harga aset atau participants would use when pricing the asset or
liabilitas tersebut, dengan asumsi bahwa pelaku liability, assuming that market participants act in
pasar bertindak dalam kepentingan ekonomi their best economic interest.
terbaiknya.
33
Page 891
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Penentuan Nilai Wajar (lanjutan) d. Determination of Fair Value (continued)
Pengukuran nilai wajar aset non-keuangan A fair value measurement of a non-financial
memperhitungkan kemampuan pelaku pasar asset takes into account a market participant's
untuk menghasilkan manfaat ekonomis dengan ability to generate economic benefits by using
menggunakan aset dalam penggunaan tertinggi the asset in its highest and best use or by selling
dan terbaiknya atau dengan menjualnya kepada it to another market participant that would use
pelaku pasar lain yang akan menggunakan aset the asset in its highest and best use.
tersebut dalam penggunaan tertinggi dan
terbaiknya.
Nilai wajar untuk instrumen keuangan yang The fair value of financial instruments traded in
diperdagangkan di pasar aktif, seperti efek-efek, active markets, such as securities, is
ditentukan berdasarkan nilai pasar yang berlaku determined based on quoted market prices at
pada tanggal laporan posisi keuangan the statement of financial position date from
menggunakan harga yang dipublikasikan secara credible sources, such as quoted market prices
rutin dan berasal dari sumber yang terpercaya, from Bloomberg, Reuters or broker’s quoted
seperti Bloomberg, Reuters atau harga yang price.
diberikan oleh broker (quoted price).
Instrumen keuangan dianggap memiliki kuotasi A financial instrument is regarded as quoted in
di pasar aktif, jika harga kuotasi tersedia an active market, if quoted prices are readily
sewaktu-waktu dan dapat diperoleh secara rutin and regularly available from an exchange,
dari bursa, pedagang efek (dealer), perantara dealer, broker and those prices represent actual
efek (broker) dan harga tersebut mencerminkan and regularly occurring market transactions on
transaksi pasar yang aktual dan rutin dalam an arm’s length basis. If the above criteria are
suatu transaksi yang wajar. Jika kriteria di atas not met, the market is regarded as being
tidak terpenuhi, maka pasar aktif dinyatakan inactive. Indications that a market is inactive are
tidak tersedia. Indikasi-indikasi dari pasar tidak when there is a wide bid-offer spread,
aktif adalah terdapat selisih yang besar antara significant increase in the bid-offer spread or
harga penawaran dan permintaan atau kenaikan there are few recent transactions.
signifikan dalam selisih harga penawaran dan
permintaan dan hanya terdapat beberapa
transaksi terkini.
Untuk efek-efek yang tidak mempunyai harga For securities with no quoted market price, a
pasar, estimasi atas nilai wajar efek-efek reasonable estimate of the fair value is
ditetapkan dengan mengacu pada nilai wajar determined by reference to the current market
instrumen lain yang substansinya sama atau value of another instrument which substantially
dihitung berdasarkan arus kas yang diharapkan has the same characteristics or calculated
terhadap aset bersih efek-efek tersebut. based on the expected cash flows of the
underlying net asset base of the securities.
e. Transaksi dengan Pihak-Pihak Berelasi e. Related Parties Transactions
Bank melakukan transaksi dengan pihak-pihak The Bank enter into transactions with related
berelasi, yang didefinisikan antara lain: parties, which are defined as follows:
a) Orang atau anggota keluarga terdekat a) Person or close family member of that
mempunyai relasi dengan entitas pelapor person is related to the reporting entity if
jika orang tersebut: that person:
i. memiliki pengendalian atau i. has control or joint control of the
pengendalian bersama atas entitas reporting entity;
pelapor;
ii. memiliki pengaruh signifikan atas ii. it has significant influence over the
entitas pelapor; atau reporting entity; or
iii. personil manajemen kunci entitas iii. is a member of the key management
pelapor atau entitas induk dari entitas personnel of the reporting entity or of a
pelapor. parent of the reporting entity.
34
Page 892
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Transaksi dengan Pihak-Pihak Berelasi e. Related Parties Transactions (continued)
(lanjutan)
Bank melakukan transaksi dengan pihak-pihak The Bank enter into transactions with related
berelasi, yang didefinisikan antara lain: parties, which are defined as follows:
(lanjutan) (continued)
b) Satu entitas berelasi dengan entitas pelapor b) An entity is related to a reporting entity if
jika memenuhi salah satu hal berikut: any of the following condition applies:
i. entitas dan entitas pelapor adalah i. the entity and the reporting entity are
anggota dari kelompok usaha yang members of the same group (which
sama (artinya entitas induk, entitas means that each parent, subsidiary
anak, dan entitas anak berikutnya and fellow subsidiary 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 dari entitas lain venture of the other entity (or an
(atau entitas asosiasi atau ventura associate or joint venture of a member
bersama yang merupakan anggota of a group, which the other entity is a
suatu kelompok usaha, yang 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 salah satu entitas either the reporting entity or an entity
pelapor atau entitas yang terkait related to the reporting entity If the
dengan entitas pelapor. Jika entitas reporting entity is itself such a plan, the
pelapor adalah entitas yang sponsoring employers are also related
menyelenggarakan program tersebut, to the reporting entity.
maka entitas sponsor juga berelasi
dengan entitas pelapor.
vi. entitas yang dikendalikan atau vi. the entity is controlled or jointly
dikendalikan bersama oleh orang yang controlled by a person identified in (a);
diidentifikasi dalam huruf (a).
vii. orang yang diidentifikasi dalam huruf vii. a person identified in (a)(i) has
(a)(i) memiliki pengaruh signifikan atas significant influence over the entity or
entitas atau personil manajemen kunci is a member of the key management
entitas (atau entitas induk dari entitas). personnel of the entity (or a parent of
the entity).
Semua transaksi signifikan dengan pihak- All significant transactions with related
pihak berelasi, diungkapkan pada parties are disclosed in Note 36.
Catatan 36.
35
Page 893
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
f. Kas dan Setara Kas f. Cash and Cash Equivalents
Kas dan setara kas mencakup kas, giro pada Cash and cash equivalents consist of cash,
Bank Indonesia, giro pada bank lain, dan current accounts with Bank Indonesia, current
investasi jangka pendek likuid lainnya dengan accounts with other banks, and other short-term
jangka waktu jatuh tempo 3 (tiga) bulan atau highly liquid investments with original maturities
kurang sejak tanggal perolehannya dan yang of 3 (three) months or less since the date of
penggunaannya tidak dibatasi. acquisition and which are not restricted.
g. Giro pada Bank Indonesia dan Bank Lain g. Current Accounts with Bank Indonesia and
Other Banks
Giro pada Bank Indonesia dan Bank lain Current accounts with Bank Indonesia and
diklasifikasikan sebagai biaya perolehan other Banks are classified as amortized cost.
diamortisasi. Lihat Catatan 2.c.i.c untuk See Note 2.c.i.c for the accounting policies of
kebijakan akuntansi atas aset keuangan yang financial assets at amortized cost.
diukur pada biaya perolehan diamortisasi.
Pada pengukuran awal, giro pada Bank Current accounts with Bank Indonesia and
Indonesia dan bank lain disajikan sebesar nilai other banks are initially measured at fair value
wajar ditambah dengan biaya transaksi yang plus directly attributable transaction cost less
dapat diatribusikan secara langsung dikurangi allowance for impairment losses, if necessary.
dengan cadangan kerugian penurunan nilai, jika
diperlukan.
h. Penempatan pada Bank Indonesia dan Bank h. Placements with Bank Indonesia and Other
Lain Banks
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other
merupakan penanaman dana dalam bentuk banks represent placements in the form of Bank
Fasilitas Simpanan Bank Indonesia (“FASBI”), Indonesia Deposit Facility ("FASBI"), call
call money, deposit on call, term deposit, money, deposit on call, term deposit, time
deposito berjangka dan tabungan. deposit and saving deposits.
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other
diklasifikasikan sebagai biaya perolehan banks are classified as amortized cost. Refer to
diamortisasi. Lihat Catatan 2.c.i.c untuk Note 2.c.i.c for the accounting policies of
kebijakan akuntansi atas aset keuangan yang financial assets at amortized cost.
diukur pada biaya perolehan diamortisasi.
Pada pengukuran awal, penempatan pada Bank Placements with Bank Indonesia and other
Indonesia dan bank lain disajikan sebesar nilai banks are initially measured at fair value plus
wajar ditambah dengan biaya transaksi yang directly attributable transaction cost less
dapat diatribusikan secara langsung dikurangi allowance for impairment losses, if necessary.
dengan cadangan kerugian penurunan nilai, jika
diperlukan.
i. Efek-Efek i. Securities
Efek-efek yang dimiliki terdiri dari efek-efek yang Securities held consist of securities traded on
diperdagangkan di pasar uang seperti Sekuritas the money market such as Bank Indonesia
Rupiah Bank Indonesia (“SRBI”), Sertifikat Bank Rupiah Securities (“SRBI”), Certificates of Bank
Indonesia (“SBI”), Sertifikat Deposito Bank Indonesia ("SBI"), Certificates of Deposit of
Indonesia (“SDBI”), Negotiable Certificate of Bank Indonesia ("SDBI"), Negotiable
Deposits dan efek-efek yang diperdagangkan di Certificates of Deposits and securities traded on
bursa efek seperti Obligasi. stock exchanges such as Bonds.
36
Page 894
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
i. Efek-Efek (lanjutan) i. Securities (continued)
Efek-efek diklasifikasikan sebagai aset Securities are classified as fair value through
keuangan dalam kelompok nilai wajar melalui profit or loss, fair value through other
laba rugi, nilai wajar melalui penghasilan comprehensive income and amortized cost
komprehensif lain dan biaya perolehan financial assets. Refer to Note 2.c for the
diamortisasi. Lihat Catatan 2.c untuk kebijakan accounting policies of financial assets at fair
akuntansi atas aset keuangan yang diukur pada value through profit or loss, fair value through
nilai wajar melalui laba rugi, nilai wajar melalui other comprehensive income and amortized
penghasilan komprehensif lain dan biaya cost financial assets.
perolehan diamortisasi.
Pada pengukuran awal, efek-efek disajikan Securities are initially measured at fair value
sebesar nilai wajar ditambah dengan biaya plus directly attributable transaction costs,
transaksi yang dapat diatribusikan secara except for those measured at fair value through
langsung, kecuali untuk efek-efek yang diukur profit or loss.
melalui laba rugi.
Untuk efek-efek yang diperdagangkan di pasar For securities which are traded in organised
keuangan yang terorganisasi, nilai wajar financial markets, fair value is generally
tersebut umumnya ditentukan dengan mengacu determined by reference to quoted market
pada harga pasar yang terjadi di bursa efek prices by the stock exchanges at the close of
pada tanggal yang terdekat dengan tanggal business on the statement of financial position
laporan posisi keuangan. Untuk efek-efek yang date. For securities with no quoted market price,
tidak mempunyai harga pasar, estimasi atas nilai a reasonable estimate of the fair value is
wajar efek-efek ditetapkan dengan mengacu determined by reference to the current market
pada nilai wajar instrumen lain yang value of another instrument which substantially
substansinya sama atau dihitung berdasarkan have the same characteristic or calculated
arus kas yang diharapkan terhadap aset bersih based on the expected cash flows of the
efek-efek tersebut. Penurunan nilai wajar underlying net asset base of the securities. Any
permanen atas efek-efek dibebankan pada permanent impairment in the fair value of
laporan laba rugi tahun berjalan. securities is charged to current year’s statement
of profit or loss.
Pemindahan efek ke klasifikasi dimiliki hingga Reclassification of securities to held-to-maturity
jatuh tempo dari klasifikasi tersedia untuk dijual classification from available-for-sale are
dicatat sebesar nilai wajarnya. Keuntungan atau recorded at fair value. Unrealized gains or
kerugian yang belum direalisasi tetap dilaporkan losses are recorded in the equity section and
dalam komponen ekuitas dan diamortisasi will be amortized over the remaining lives of the
dengan metode suku bunga efektif selama sisa securities using the effective interest rate
umur efek tersebut ke laporan laba rugi. method through the statement of profit or loss.
j. Efek-efek yang Dibeli dengan Janji untuk j. Securities Purchased under Agreements to
Dijual Kembali dan Efek-Efek yang Dijual Resell and Securities Sold under
dengan Janji Dibeli Kembali Agreements to Repurchase
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to
kembali disajikan sebagai aset dalam laporan resell are presented as asset 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 kerugian impairment losses. The difference between the
penurunan nilai. Selisih antara harga beli purchase price and the resale price is treated as
dengan harga jual kembali diperlakukan sebagai unearned interest income, and recognized as
pendapatan bunga yang ditangguhkan, dan income over the period starting from when
diakui sebagai pendapatan selama periode those securities are purchased until they are
sejak efek-efek dibeli hingga dijual sold using effective interest rate method.
menggunakan metode suku bunga efektif.
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to
kembali diklasifikasikan sebagai biaya resell are classified as amortized cost.
perolehan diamortisasi.
37
Page 895
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
j. Efek-efek yang Dibeli dengan Janji untuk j. Securities Purchased under Agreements to
Dijual Kembali dan Efek-Efek yang Dijual Resell and Securities Sold under
dengan Janji Dibeli Kembali (lanjutan) Agreements to Repurchase (continued)
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under repurchase
disajikan sebagai liabilitas dalam laporan posisi agreements are presented as liabilities in the
keuangan sebesar harga pembelian kembali statement of financial position at the agreed
yang disepakati. repurchase price
k. Kredit Yang Diberikan k. Loans
Kredit yang diberikan adalah penyediaan uang Loans represent agreement to provide cash or
atau tagihan yang dapat disetarakan dengan cash equivalents based on agreements with
kas, berdasarkan persetujuan atau kesepakatan borrowers, where borrowers are required to
pinjam meminjam dengan debitur yang repay their debts with interest after a specified
mewajibkan debitur untuk melunasi utang period.
berikut bunganya setelah jangka waktu tertentu.
Kredit yang diberikan diklasifikasikan sebagai Loans are classified as amortized cost. Refer to
biaya perolehan diamortisasi. Lihat Note 2.c.i.c for the accounting policies of
Catatan 2.c.i.c untuk kebijakan akuntansi atas financial assets at amortized cost.
aset keuangan yang diukur pada biaya
perolehan diamortisasi.
Restrukturisasi Kredit Bermasalah Loan Restructuring
Kerugian yang timbul dari restrukturisasi kredit Losses on loan restructurings due to
yang berkaitan dengan modifikasi persyaratan modification of terms of loans are recognized
kredit diakui bila nilai sekarang dari jumlah only if the present value of total future cash
penerimaan kas yang akan datang yang telah receipts specified by the new terms of the loans
ditentukan dalam persyaratan kredit yang baru, including receipts designated as interest and
termasuk penerimaan yang diperuntukkan loan principal, are less than the carrying amount
sebagai bunga maupun pokok, adalah lebih kecil of loans before restructuring.
dari nilai kredit yang diberikan yang tercatat
sebelum restrukturisasi.
l. Aset Tetap l. Fixed Assets
Tanah dinyatakan sebesar harga perolehan dan Land is stated at cost and is not depreciated.
tidak disusutkan.
Aset tetap diakui sebesar biaya perolehan dan Fixed assets are stated at cost and
selanjutnya dipertanggungjawabkan dengan subsequently accounted using the cost method
menggunakan model biaya (cost method) dan and stated at cost minus accumulated
dinyatakan sebesar nilai perolehan dikurangi depreciation.
dengan akumulasi penyusutan.
Penyusutan dihitung dengan menggunakan Depreciation is computed using the straight-line
metode garis lurus (straight-line) berdasarkan method based on the estimated useful lives of
estimasi masa manfaat ekonomis aset tetap the assets as follows:
sebagai berikut:
Masa manfaat/
Useful lives Persentase/
(Tahun)/(Years) Percentage
Bangunan 20 5% Buildings
Leasehold improvements 5 20% Leasehold improvements
Kendaraan 5 20% Vehicles
Mesin Kantor 4 25% Office machines
Peralatan Kantor 4-8 12.5%-25% Office equipment
38
Page 896
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
l. Aset Tetap (lanjutan) l. Fixed Assets (continued)
Pembelian barang inventaris akan dikapitalisir The purchases of inventory will be capitalized to
menjadi aset tetap apabila kriteria nilai a fixed asset if the cost of the acquisition value
perolehannya sebesar Rp2 atau lebih per is Rp2 or higher per unit/asset, while inventories
satuan/aset, sedangkan inventaris yang dibeli purchased for less than Rp2 are recorded by
dengan harga kurang dari Rp2 dicatat oleh unit the asset and operations unit head office as an
kerja aset dan operasional kantor pusat sebagai expense in the statement of profit or loss.
beban pada laporan laba rugi.
Biaya perbaikan dan perawatan dibebankan The cost of repairs and maintenance is charged
langsung ke laporan laba rugi pada saat directly to the statement of profit or loss as
terjadinya, sedangkan penambahan dalam incurred, while significant addition are
jumlah signifikan dikapitalisasi apabila capitalized when it is probable that future
kemungkinan besar Bank akan mendapatkan economic benefits will be greater than the initial
manfaat ekonomi masa depan dari aset tersebut performance standards set previously and
yang melebihi standar kinerja yang diperkirakan depreciated over the remaining useful lives of
sebelumnya dan disusutkan sepanjang sisa related fixed assets.
masa manfaat aset tetap terkait.
Apabila suatu aset tetap tidak lagi digunakan When fixed assets are retired or otherwise
atau dijual, nilai perolehan dan akumulasi disposed of, their carrying values and the
penyusutan aset tersebut dikeluarkan dari related accumulated depreciation are removed
pencatatannya sebagai aset tetap, dan laba atau from the record as fixed assets, and the
rugi yang terjadi diperhitungkan dalam laporan resulting gains or losses are recognized in the
laba rugi tahun berjalan. current year statement of profit or loss.
Biaya perolehan hak atas tanah dalam bentuk Land cost of land rights in the form of business
hak guna usaha, hak guna bangunan dan hak usage rights, building usage rights and usage
pakai diakui sebagai aset tetap. Biaya perolehan rights is recognized as fixed assets. This cost is
tersebut merupakan biaya yang dapat the directly attributable cost to acquire the
diatribusikan secara langsung untuk landrights including the legal cost of obtaining
memperoleh hak atas tanah tersebut termasuk legal land rights when the land is first acquired.
biaya pengurusan legal hak atas tanah ketika
tanah diperoleh pertama kali.
Hak atas tanah dalam bentuk hak guna usaha, Land rights in the form of business usage rights,
hak guna bangunan dan hak pakai tidak building usage rights and usage rights not
disusutkan, kecuali terdapat bukti yang depreciated, unless there is evidence to
mengindikasikan bahwa perpanjangan atau indicate that the extension or renewal of land
pembaruan hak atas tanah tersebut rights is likely to or definitely not obtained.
kemungkinan besar atau pasti tidak diperoleh.
Estimasi masa manfaat ekonomis, metode The estimated useful lives, depreciation
penyusutan, dan nilai residu aset tetap dikaji method, and residual value of fixed assets are
ulang pada setiap akhir periode pelaporan dan reviewed at the end of each reporting period
disesuaikan secara prospektif. and are adjusted prospectively.
Nilai tercatat aset tetap dikaji ulang setiap The carrying amounts of fixed assets are
tanggal laporan posisi keuangan untuk menilai reviewed at each statement of financial position
apakah aset tetap tersebut nilai tercatatnya lebih date to assess whether they are recorded in
tinggi dari estimasi jumlah yang dapat diperoleh excess of their estimated recoverable amounts.
kembali (estimated recoverable amount) dari
aset tetap tersebut.
Jika nilai tercatat aset tetap melebihi taksiran If the carrying value exceeds this estimated
jumlah yang dapat diperoleh kembali dari aset recoverable amount, assets are written down to
tetap tersebut, nilai tercatat aset tetap harus their recoverable amount.
diturunkan menjadi nilai yang dapat diperoleh
kembali dari aset tetap tersebut.
39
Page 897
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
m. Aset dan Liabilitas Sewa m. Lease Assets and Liabilities
Bank mengakui aset hak guna pada tanggal The Bank recognizes the rights of use assets on
dimulainya sewa. Aset hak guna diukur pada the inception date of the lease. Rights of use
biaya perolehan, dikurangi akumulasi assets are measured at cost, less accumulated
penyusutan dan kerugian penurunan nilai, dan depreciation and impairment losses, and
disesuaikan untuk setiap pengukuran kembali adjusted for any remeasurement of the lease
liabilitas sewa. Liabilitas sewa merupakan liabilities. Lease liabilities are the amount of
jumlah pembayaran sewa yang masih harus lease payments accrued until the end of the
dibayar hingga akhir masa sewa yang lease term, discounted using the incremental
didiskontokan dengan menggunakan suku borrowing interest rate. The cost of rights of use
bunga pinjaman inkremental. Biaya aset hak assets includes the amount of lease liability
guna mencakup jumlah liabilitas sewa yang recognized, initial direct costs paid, recovery
diakui, biaya langsung awal yang dibayarkan, costs and lease payments made on or before
biaya pemulihan dan pembayaran sewa yang the start date of the lease less lease incentives
dilakukan pada atau sebelum tanggal mulai received. Rights of use assets are depreciated
sewa dikurangi insentif sewa yang diterima. Aset using the straight-line method over the shorter
hak guna disusutkan dengan metode garis lurus period between the lease term and the
selama jangka waktu yang lebih pendek antara estimated useful life of the asset, as follows:
masa sewa dengan estimasi masa manfaat
aset, sebagai berikut:
Masa manfaat/
Useful lives
(Tahun)/(Years)
Bangunan 3-5 Buildings
Kendaraan 3 Vehicles
Jika kepemilikan aset sewa dialihkan ke Bank If ownership of the leased asset is transferred
pada akhir masa sewa atau pembayaran sewa to the Bank at the end of the lease term or the
mencerminkan pelaksanaan opsi pembelian, lease payment reflects the exercise of the
penyusutan dihitung menggunakan estimasi purchase option, depreciation is calculated
masa manfaat ekonomis aset. Aset hak guna using the estimated economic benefit of the
diuji penurunan nilainya sesuai dengan asset. Rights of use assets are tested for
PSAK 236, “Penurunan Nilai Aset”. impairment in accordance with PSAK 236,
“Impairment of Assets”.
Pada tanggal dimulainya sewa, Bank mengakui At the inception date of the lease, the Bank
liabilitas sewa yang diukur pada nilai kini dari recognizes lease liabilities at the present value
pembayaran sewa masa depan yang akan of future lease payments that will be made over
dilakukan selama masa sewa. Pembayaran the lease term. Lease payments include fixed
sewa termasuk pembayaran tetap (termasuk payments (including substantially fixed
pembayaran tetap secara-substansi) dikurangi payments) less lease incentive receivables,
piutang insentif sewa, pembayaran sewa variable lease payments that are index or
variabel yang bergantung pada indeks atau suku interest rate dependent, and the amount
bunga, dan jumlah yang diharapkan akan expected to be paid in a residual value
dibayar dalam jaminan nilai residu. Pembayaran guarantee. Lease payments also include the
sewa juga termasuk harga eksekusi opsi reasonable exercise price for the purchase
pembelian yang wajar jika dipastikan akan option if it is determined to be made by the Bank
dilakukan oleh Bank dan pembayaran penalti and the payment of a penalty to terminate the
untuk mengakhiri sewa, jika jangka waktu sewa lease, if the lease term reflects the Bank
mencerminkan Bank mengeksekusi opsi exercising the lease termination option.
penghentian sewa. Pembayaran sewa variabel Variable lease payments that are independent
yang tidak tergantung pada indeks atau suku of indexes or interest rates are recognized as
bunga diakui sebagai beban pada periode di an expense in the period in which the event or
mana peristiwa atau kondisi yang memicu condition that triggers the payment occurs.
pembayaran terjadi.
40
Page 898
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
m. Aset dan Liabilitas Sewa (lanjutan) m. Lease Assets and Liabilities (continued)
Dalam menghitung nilai kini dari pembayaran In calculating the present value of lease
sewa, Bank menggunakan suku bunga payments, the Bank uses the incremental
pinjaman inkremental penyewa pada tanggal borrowing interest rate of the lessee at the start
dimulainya sewa karena suku bunga implisit date of the lease because the interest rate
dalam sewa tidak dapat ditentukan. Setelah implicit in the lease cannot be determined. After
tanggal dimulainya sewa, jumlah liabilitas sewa the commencement date of the lease, the
ditingkatkan untuk mencerminkan pertambahan amount of the lease liability is increased to
bunga dan dikurangi pembayaran sewa yang reflect the increase in interest and less lease
dilakukan. Selain itu, jumlah tercatat liabilitas payments made. In addition, the carrying
sewa diukur kembali jika terdapat modifikasi, amount of the lease liability is remeasured if
perubahan jangka waktu sewa, perubahan there are modifications, changes in the term of
pembayaran sewa, atau perubahan dalam the lease, changes in lease payments, or
penilaian opsi untuk membeli aset pendasar. changes in the valuation of the option to
purchase the underlying asset.
Sewa jangka pendek dengan durasi kurang dari Short-term leases with a duration of less than
12 bulan dan sewa aset bernilai rendah, serta 12 months and leases of low value assets, as
elemen-elemen sewa tersebut, sebagian atau well as elements of the lease, partially or wholly
seluruhnya tidak menerapkan prinsip-prinsip do not apply the recognition principles
pengakuan yang ditentukan oleh PSAK 116 stipulated by PSAK 116 will be treated the same
akan diperlakukan sama dengan sewa operasi. as operating. Bank will recognize such lease
Bank akan mengakui pembayaran sewa payments on a straight-line basis over the lease
tersebut dengan dasar garis lurus selama masa term in the statement of profit or loss. These
sewa dalam laporan laba rugi. Beban ini expenses are disclosed under general and
diungkapkan pada beban umum dan administrative expenses.
administrasi.
Penerapan pencatatan PSAK 116 berlaku untuk The application of PSAK 116 listing applies to
seluruh sewa (kecuali sebagaimana yang all leases (except as stated earlier), which are
disebutkan sebelumnya), yaitu sebagai berikut: as follows:
(a) Mengungkapkan aset hak guna sebagai (a) Disclose rights of use assets as part of
bagian dari aset tetap dan liabilitas sewa fixed assets and lease liabilities are
diungkapkan sebagai bagian dari liabilitas disclosed as part of other liabilities in the
lain-lain dalam laporan posisi keuangan, statement of financial position, measured
yang diukur pada nilai kini pembayaran at the present value of future lease
sewa masa depan; payments.
(b) Mencatat penyusutan aset hak guna dan (b) Record depreciation of rights of use assets
bunga atas liabilitas sewa dalam laporan and interest on lease liabilities in the
laba rugi; statements of profit or loss;
(c) Memisahkan jumlah total pembayaran ke (c) Separating the total payment amount into
bagian pokok (disajikan dalam kegiatan principal (presented in financing activities)
pendanaan) dan bunga (disajikan dalam and interest (presented in operating
kegiatan operasional) dalam laporan arus activities) in the statement of cash flows.
kas.
n. Aset Tak Berwujud n. Intangible Assets
Aset tak berwujud diakui jika, dan hanya jika, Intangible assets are recognized if, and only if,
biaya perolehan aset tersebut dapat diukur its cost can be measured reliably and it is
secara andal dan kemungkinan besar Bank probable that expected future benefits that are
akan memperoleh manfaat ekonomis masa attributable to it will flow to the Bank.
depan dari aset tersebut.
41
Page 899
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
n. Aset Tak Berwujud (lanjutan) n. Intangible Assets (continued)
Piranti lunak komputer yang diperoleh The software purchased is capitalized at the
dikapitalisasi sebesar biaya yang dikeluarkan cost incurred to acquire and make the software
untuk memperoleh dan membuat piranti lunak ready for use. Amortization is computed using
tersebut siap untuk digunakan. Amortisasi the straight-line method in accordance with the
dihitung berdasarkan metode garis lurus estimated useful lives of the intangible assets.
(straight-line method) sesuai dengan taksiran
masa manfaat ekonomis aset tak berwujud.
Biaya yang berhubungan dengan Costs associated with the development or
pengembangan atau pemeliharaan program maintenance of a software program are
piranti lunak komputer diakui sebagai beban recognized as an expense in the period in which
pada periode terjadinya. they are incurred.
o. Penyisihan Kerugian Penurunan Nilai Aset o. Allowance for Impairment Losses on Non-
Non Produktif Productive Assets
Aset non-produktif adalah aset Bank, antara lain Non-earning assets of the Bank, consist of
dalam bentuk agunan yang diambil alih, properti foreclosed assets, abandoned properties, inter-
terbengkalai, rekening antar kantor dan office accounts and suspense accounts.
suspense account.
Bank membentuk cadangan kerugian The Bank provides an allowance for impairment
penurunan nilai atas agunan yang diambil alih of foreclosed assets and abandoned property
dan properti terbengkalai pada nilai yang lebih equivalent to the difference between the
rendah antara nilai tercatat dan nilai wajar carrying amount and fair value net of costs to
setelah dikurangi biaya untuk menjual, sell. As for the interoffice account and suspense
sedangkan untuk rekening antar kantor dan account, equivalent to the difference between
suspense account, pada nilai yang lebih rendah carrying value and the recovery value.
antara nilai tercatat dan nilai pemulihan.
p. Biaya Dibayar dimuka p. Prepaid Expenses
Biaya dibayar dimuka diamortisasi selama masa Prepaid expenses are amortized over their
manfaat masing-masing biaya dengan useful lives using the straight-line method.
menggunakan metode garis lurus (straight-line
method).
q. Aset Lain-Lain q. Other Assets
Aset lain-lain antara lain terdiri dari pendapatan Other assets, among others, consist of accrued
bunga yang masih harus diterima, tagihan, interest income, receivables, foreclosed
agunan yang diambil alih (“AYDA”), properti collateral ("AYDA"), abandoned properties,
terbengkalai, rekening antar kantor, dan lain- interoffice accounts, and others.
lain.
1. Agunan yang Diambil Alih (“AYDA”) 1. Foreclosed Collateral
AYDA adalah aset yang diperoleh Bank, Foreclosed collateral is an asset acquired
baik melalui pelelangan maupun diluar by a Bank, both from auction and non
pelelangan berdasarkan penyerahan auction based on voluntary transfer by the
secara sukarela oleh pemilik agunan atau debtor or based on debtor’s approval to sell
berdasarkan kuasa untuk menjual diluar the collateral where the debtor could not
lelang dari pemilik agunan dalam hal debitur fulfill their obligations to the Bank.
tidak memenuhi liabilitasnya kepada Bank. Foreclosed collateral represents loan
AYDA merupakan jaminan kredit yang collateral that was taken over as part of
diberikan yang telah diambil alih sebagai loans settlement and presented in “Other
bagian dari penyelesaian kredit yang Assets”.
diberikan dan disajikan pada “Aset Lain-
Lain“.
42
Page 900
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
q. Aset Lain-Lain (lanjutan) q. Other Assets (continued)
2. Properti Terbengkalai 2. Abandoned Property
Aset yang tidak digunakan (properti Unused assets (abandoned property) are
terbengkalai) adalah aset tetap dalam fixed assets in the form of property owned
bentuk properti yang dimiliki Bank, dimana by the Bank, of which the majority of the
bagian properti tersebut secara mayoritas property is not used for the operations of
tidak digunakan untuk kegiatan usaha the Bank.
operasional Bank.
Properti terbengkalai disajikan sebesar nilai Abandoned properties are presented at the
yang lebih rendah antara nilai tercatat lower of their carrying values at fair value
dengan nilai wajarnya setelah dikurangi after deducting cost to sell. The difference
biaya untuk menjual. Selisih antara nilai between the book value of abandoned
properti terbengkalai yang dibukukan dan property and the proceeds of sale are
hasil penjualannya diakui sebagai recognized as non-operating gains or
keuntungan atau kerugian non operasional. losses.
Beban-beban yang berkaitan dengan Expenses for maintaining foreclosed
pemeliharaan AYDA dan properti collateral and abandoned properties are
terbengkalai dibebankan ke laporan laba recognized in the current year’s statement
rugi dan penghasilan komprehensif lain of profit or loss and other comprehensive
tahun berjalan pada saat terjadinya. Bila income. Any permanent impairment loss
terjadi penurunan nilai yang bersifat that occurred will be charged to the current
permanen, maka nilai tercatatnya dikurangi year’s statement of profit or loss.
untuk mengakui penurunan tersebut dan
kerugiannya dibebankan pada laporan laba
rugi tahun berjalan.
r. Liabilitas Segera r. Liabilities Due Immediately
Liabilitas segera dicatat pada saat timbulnya Liabilities due immediately are recorded at the
liabilitas, baik dari masyarakat maupun dari bank time when the liabilities occurred, both from the
lain. Liabilitas segera diklasifikasikan sebagai customer or from other banks. Liabilities due
liabilitas keuangan yang diukur dengan biaya immediately are classified as financial liabilities
perolehan diamortisasi. at amortized cost.
s. Simpanan Nasabah s. Deposits from Customers
Simpanan nasabah adalah dana yang Deposits from customers are the funds placed
ditempatkan oleh masyarakat (diluar Bank) by customers (excluding banks) with the Bank
kepada Bank yang bergerak di bidang which operates in banking industry based on a
perbankan berdasarkan perjanjian fund deposit agreement. Included in this
penyimpanan dana. Termasuk dalam pos ini account are demand deposits, saving deposits,
adalah giro, tabungan, deposito berjangka, dan time deposits, and other similar deposits.
bentuk simpanan lain yang dipersamakan
dengan itu.
Giro merupakan simpanan nasabah yang dapat Demand deposits represent deposits of
digunakan sebagai alat pembayaran, yang customers that may be used as instruments of
penarikannya dapat dilakukan setiap saat payment, and which may be withdrawn at any
melalui cek, kartu Anjungan Tunai Mandiri time by cheque, Automated Teller Machine card
(“ATM”), atau dengan cara pemindahbukuan (ATM) or by overbooking through a bank draft or
dengan bilyet giro atau sarana perintah other orders of payment or transfers.
pembayaran lainnya.
43
Page 901
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
s. Simpanan Nasabah (lanjutan) s. Deposits from Customers (continued)
Tabungan merupakan simpanan nasabah yang Saving deposits represent deposits of
penarikannya hanya dapat dilakukan melalui customers that may only be withdrawn over the
counter dan ATM, tetapi penarikan tidak dapat counter and via ATMs, but which may not be
dilaksanakan dengan menggunakan cek atau withdrawn by cheque or other equivalent
instrumen setara lainnya. instruments.
Deposito berjangka merupakan simpanan Time deposits represent customer deposits that
nasabah yang penarikannya hanya dapat may only be withdrawn after a certain time
dilakukan pada waktu tertentu sesuai dengan based on the agreement between the depositor
perjanjian antara nasabah dengan Bank. and the Bank. These are stated at amortized
Deposito berjangka dinyatakan sebesar nilai cost in the certificates between the Bank and
perolehan diamortisasi sesuai dengan perjanjian the holders of time deposits.
antara pemegang deposito berjangka dengan
Bank.
Simpanan nasabah diklasifikasikan sebagai Deposits from customers are classified as
liabilitas keuangan yang diukur dengan biaya financial liabilities at amortized cost.
perolehan diamortisasi. Biaya tambahan yang Incremental costs directly attributable to
dapat diatribusikan secara langsung dengan acquisition of deposits from customers are
perolehan simpanan nasabah diperhitungkan included in the amount of deposits and
dalam jumlah simpanan yang diterima dan amortized over the expected life of the deposits.
diamortisasi sepanjang estimasi umur simpanan Refer to Note 2.c.ii.b for the accounting policy of
tersebut. Lihat Catatan 2.c.ii.b untuk kebijakan financial liabilities measured at amortized cost.
akuntansi atas liabilitas keuangan yang diukur
dengan biaya perolehan diamortisasi.
t. Simpanan dari Bank Lain t. Deposits from Other Banks
Simpanan dari bank lain terdiri dari liabilitas Deposits from other banks represent liabilities
terhadap bank lain, dalam bentuk giro, to local and overseas banks, in the form of
tabungan, interbank call money dengan periode demand deposits, saving deposits, interbank
jatuh tempo menurut perjanjian kurang dari atau call money with original maturities of 90 days or
90 hari, deposito berjangka. Simpanan dari bank less, time deposits. Deposits from other banks
lain dicatat sebagai liabilitas terhadap bank lain. are recorded as liability to other banks.
Simpanan dari bank lain diklasifikasikan sebagai Deposits from other banks are classified as
liabilitas keuangan yang diukur dengan biaya financial liabilities at amortized cost.
perolehan diamortisasi. Biaya tambahan yang Incremental costs directly attributable to
dapat diatribusikan secara langsung dengan acquisition of deposits from other banks are
perolehan simpanan diperhitungkan dalam included in the amount of deposits and
jumlah pinjaman yang diterima dan diamortisasi amortized over the expected life of the deposits.
sepanjang estimasi umur simpanan tersebut. Refer to Note 2.c.ii.b for the accounting policy
Lihat Catatan 2.c.ii.b untuk kebijakan akuntansi for financial liabilities measured at amortized
atas liabilitas keuangan yang diukur dengan cost.
biaya perolehan diamortisasi.
44
Page 902
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
u. Surat Berharga yang Diterbitkan u. Securities Issued
Surat berharga yang diterbitkan pada Securities issued are initially measured at fair
pengukuran awal disajikan sebesar nilai value less directly attributable transaction costs.
wajar dikurangi dengan biaya transaksi yang Subsequently, transactions costs are amortized
dapat diatribusikan langsung dengan using the effective interest rate up to the
perolehan/penerbitan surat berharga yang maturity of securities issued.
diterbitkan.
Surat berharga yang diterbitkan diklasifikasikan Securities issued are classified as financial
sebagai liabilitas keuangan yang diukur liabilities at amortized cost. Refer to Note 2.c.ii.b
dengan biaya perolehan diamortisasi. Lihat for the accounting policy of financial liabilities
Catatan 2.c.ii.b untuk kebijakan akuntansi untuk measured at amortized cost.
liabilitas keuangan yang diukur dengan biaya
perolehan diamortisasi.
v. Pinjaman yang Diterima v. Borrowings
Pinjaman yang diterima merupakan dana yang Borrowings represent funds received from other
diterima dari bank lain dengan liabilitas banks with a repayment obligation in
pembayaran kembali sesuai dengan accordance with the terms of the borrowing
persyaratan perjanjian pinjaman. agreement.
Pada pengukuran awal, pinjaman yang diterima At initial measurement, loans received are
disajikan sebesar nilai wajar dikurangi dengan measured at fair value less transaction costs
biaya transaksi yang dapat diatribusikan that are directly attributable to the
langsung dengan perolehan/penerbitan acquisition/issuance of the borrowings.
pinjaman yang diterima. Pinjaman yang diterima Borrowings are classified as financial liabilities
diklasifikasikan sebagai liabilitas keuangan yang at amortized cost.
diukur dengan biaya perolehan diamortisasi.
w. Perpajakan w. Taxation
Beban pajak terdiri dari pajak kini dan pajak The tax expense comprises current and
tangguhan. Pajak diakui dalam laporan laba deferred tax. Tax is recognized in the statement
rugi, kecuali jika pajak tersebut terkait dengan of profit or loss, except to the extent that it
transaksi atau kejadian yang langsung diakui ke relates to items that are recognized directly in
ekuitas. Dalam hal ini, pajak tersebut masing- equity. In this case, the tax is also recognized in
masing diakui dalam penghasilan komprehensif other comprehensive income or directly in
lain atau ekuitas. equity, respectively.
Manajemen Bank mengevaluasi secara periodik The Bank's management periodically evaluates
implementasi terhadap peraturan perpajakan the implementation of prevailing tax regulations
yang berlaku terutama yang memerlukan especially those that are subject to further
interpretasi lebih lanjut mengenai interpretation on its implementation, including
pelaksanaannya termasuk juga evaluasi evaluation on tax assessment letters received
terhadap surat ketetapan pajak yang diterima from tax authorities. Where appropriate the
dari kantor pajak. Lebih lanjut, Bank membentuk Bank establishes provisions based on the
cadangan, jika dianggap perlu, berdasarkan amounts expected to be paid to the tax
jumlah yang diestimasikan akan dibayarkan ke authorities.
kantor pajak.
45
Page 903
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
w. Perpajakan (lanjutan) w. Taxation (continued)
Pajak penghasilan tangguhan diakui Deferred income tax is provided in full, using the
sepenuhnya, dengan menggunakan metode liability method, on temporary differences which
liabilitas untuk semua perbedaan temporer yang arise from the difference between the tax bases
berasal dari selisih antara dasar pengenaan of assets and liabilities and their carrying
pajak aset dan liabilitas dengan nilai tercatatnya amounts in the financial statements. However,
pada laporan keuangan. Namun, liabilitas pajak deferred tax liabilities are not recognised if they
penghasilan tangguhan tidak diakui jika berasal arise from the initial recognition of goodwill.
dari pengakuan awal goodwill. Pajak Deferred income tax is also not accounted for if
penghasilan tangguhan juga tidak it arises from initial recognition of an asset or
diperhitungkan jika pajak penghasilan liability in a transaction other than a business
tangguhan tersebut timbul dari pengakuan awal combination that at the time of the transaction
aset atau pengakuan awal liabilitas dalam affects neither accounting nor taxable profit or
transaksi yang bukan kombinasi bisnis yang loss.
pada saat transaksi tidak mempengaruhi laba
akuntansi maupun laba kena pajak/rugi pajak.
Aset pajak tangguhan diakui apabila terdapat Deferred tax assets are recognized if it is
kemungkinan besar bahwa jumlah laba fiskal probable that future taxable income will be
pada masa datang akan memadai untuk sufficient to compensate deferred tax assets
mengkompensasi aset pajak tangguhan yang arising on the temporary differences.
muncul akibat perbedaan temporer tersebut.
Pajak tangguhan dihitung dengan Deferred tax is calculated using tax rates
menggunakan tarif pajak yang berlaku atau enacted or substantively applied to the period
secara substansial diberlakukan pada periode during which the asset is realized or the liability
dimana aset tersebut direalisasi atau liabilitas is settled. The changes to the carrying value of
tersebut diselesaikan. Perubahan nilai tercatat deferred tax assets and liabilities due to the
aset dan liabilitas pajak tangguhan yang changes of tax rates are charged in the current
disebabkan oleh perubahan tarif pajak year, except for transactions which previously
dibebankan pada tahun berjalan, kecuali untuk have been directly charged or credited to equity.
transaksi-transaksi yang sebelumnya telah
langsung dibebankan atau dikreditkan ke
ekuitas.
Koreksi atas liabilitas pajak diakui pada saat Amendments to taxation obligations are
surat ketetapan pajak diterima, atau apabila recorded when an assessment is received or, if
diajukan keberatan dan/atau banding, maka appealed against, when the result of the appeal
koreksi diakui pada saat keputusan atas is determined. Management provides provision
keberatan dan/atau banding tersebut diterima. for future tax liability at the estimated amount
Manajemen juga dapat membentuk that will be payable to the tax office if there is a
pencadangan terhadap liabilitas pajak di masa probable tax exposure, based on
depan sebesar jumlah yang diestimasikan akan management’s assessment as of the date of
dibayarkan ke kantor pajak jika berdasarkan statement of financial position. Assumptions
evaluasi pada tanggal laporan posisi keuangan and estimation used in the provisioning
terdapat risiko pajak yang probable. Asumsi dan calculation may involve element of uncertainty.
estimasi yang digunakan dalam perhitungan
pembentukan cadangan tersebut memiliki unsur
ketidakpastian.
Utang pajak penghasilan badan dan utang pajak Corporate tax payables and other tax payables
lainnya Bank disajikan sebagai “Utang pajak” di of the Bank are presented as “Taxes payable” in
laporan posisi keuangan. Aset pajak tangguhan the statement of financial position. Deferred tax
disajikan bersih setelah dikurangi dengan asset is presented net of the deferred tax
liabilitas pajak tangguhan di laporan posisi liabilities in the statement of financial position.
keuangan.
46
Page 904
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
x. Pendapatan dan Beban Bunga x. Interest Income and Expense
Pendapatan dan beban bunga untuk semua Interest income and expense for all interest-
instrumen keuangan dengan interest bearing bearing financial instruments are recognized as
dihitung menggunakan metode suku bunga “Interest income” and “Interest expense” in the
efektif dan dicatat sebagai “Pendapatan bunga” statement of profit or loss using the effective
dan “Beban bunga” di dalam laporan laba rugi. interest method.
Metode suku bunga efektif adalah metode yang The effective interest method is a method of
digunakan untuk menghitung biaya perolehan calculating the amortized cost of financial
diamortisasi dari aset keuangan atau liabilitas assets and liabilities and recognizing the
keuangan dan metode untuk mengalokasikan interest income or interest expense over the
pendapatan bunga atau beban bunga selama relevant period. The effective interest rate is the
periode yang relevan. Suku bunga efektif adalah rate that exactly discounts estimated future
suku bunga yang secara tepat mendiskontokan cash payments or receipts through the
estimasi pembayaran atau penerimaan kas di expected life of the financial instrument or, when
masa datang selama perkiraan umur dari appropriate, a shorter period to the net carrying
instrumen keuangan, atau jika lebih tepat, amount of the financial asset or financial liability.
digunakan periode yang lebih singkat untuk When calculating the effective interest rate, the
memperoleh nilai tercatat bersih dari aset Bank estimates cash flows considering all
keuangan atau liabilitas keuangan. Pada saat contractual terms of the financial instrument but
menghitung suku bunga efektif, bank does not consider future credit losses. The
mengestimasi arus kas dengan calculation includes all commissions, provision
mempertimbangkan seluruh persyaratan and other fees received between parties to the
kontraktual dalam instrumen keuangan tersebut, contract that are an integral part of the effective
namun tidak mempertimbangkan kerugian kredit interest rate, transaction costs, and all other
di masa datang. Perhitungan ini mencakup premiums or discounts.
seluruh komisi, provisi, dan bentuk lain yang
diterima oleh para pihak dalam kontak yang
merupakan bagian tak terpisahkan dari suku
bunga efektif, biaya transaksi, dan seluruh premi
atau diskon lainnya.
Jika aset keuangan atau kelompok aset Once a financial asset or a group of similar
keuangan serupa telah diturunkan nilainya financial assets has been written down as a
sebagai akibat kerugian penurunan nilai, maka result of an impairment loss, interest income is
pendapatan bunga yang diperoleh setelahnya recognized on the non-impaired portion of the
diakui atas bagian aset keuangan yang impaired financial assets using the rate of
tidak mengalami penurunan nilai dari aset interest used to discount the future cash flows
keuangan yang mengalami penurunan nilai, for measuring the impairment loss.
berdasarkan suku bunga yang digunakan untuk
mendiskontokan arus kas masa datang dalam
menghitung kerugian penurunan nilai.
y. Pendapatan Provisi dan Komisi y. Provision Income and Expense
Pendapatan provisi dan komisi dan biaya Fees and commissions income and transaction
transaksi yang dapat diatribusikan secara cost that are directly attributable to lending
langsung yang berkaitan dengan kegiatan activities are recognized as a part/(deduction) of
pemberian kredit diakui sebagai outstanding loan and will be recognized as
bagian/(pengurang) dari biaya perolehan kredit interest income by amortising the carrying value
dan akan diakui sebagai pendapatan bunga of loan using effective interest rate method.
dengan cara diamortisasi berdasarkan metode
suku bunga efektif.
47
Page 905
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
y. Pendapatan Provisi dan Komisi (lanjutan) y. Provision Income and Expense (continued)
Untuk kredit yang diberikan yang dilunasi The direct attributable unamortized fees and
sebelum jatuh temponya, saldo pendapatan commissions relating to loans which are settled
provisi dan/atau komisi dan biaya transaksi yang prior to maturity are recognized upon settlement
dapat diatribusikan secara langsung yang belum date of such loans.
diamortisasi, diakui pada saat kredit yang
diberikan dilunasi.
Pendapatan provisi dan komisi lainnya yang Other fees and commissions income which are
tidak berkaitan langsung dengan kegiatan not directly related to lending activities or
perkreditan atau jangka waktu tertentu diakui specific periods are recognized as revenue on
pada saat terjadinya transaksi. the transaction date.
z. Imbalan Kerja z. Employee Benefits
Imbalan Kerja Jangka Pendek Short-term Employee Benefits
Imbalan kerja jangka pendek diakui pada saat Short-term employee benefits are recognized
terhutang. when it is payable.
Imbalan Kerja Jangka Panjang dan Imbalan Long-term Employee Benefits and Post-
Pasca Kerja Employment Benefits
Imbalan kerja jangka panjang dan imbalan Long-term employee benefits and post-
pasca kerja, seperti pensiun, uang pisah, uang employment benefits, such as pensions,
kompensasi, dan hak-hak lainnya dihitung severance pay, service pay, and other benefits
berdasarkan Peraturan Bank. are calculated in accordance with Bank’s
Regulations.
Bank menetapkan program imbalan pasca kerja The Bank determines a defined non-
karyawan manfaat pasti yang bersifat non iuran contributory post employment benefit plan.
(non-contributory). Sesuai dengan Undang- In accordance with the Law, the Bank must
Undang, Bank harus menyediakan program provide a program with minimum benefits equal
dengan imbalan yang minimal sama dengan
imbalan pensiun yang diatur dalam Undang- to the pension benefits provided for under the
Undang. Imbalan pensiun sesuai dengan Law. Pension benefits in accordance with Law
Undang-Undang adalah program imbalan pasti. is a defined benefit plan.
Liabilitas imbalan kerja merupakan nilai kini The employee benefits liabilities represent the
liabilitas imbalan pasti pada tanggal laporan present value of the defined benefit liabilities at
posisi keuangan dikurangi dengan nilai wajar the date of statement of financial position, less
aset program, serta disesuaikan dengan the fair value of plan assets, together with
keuntungan atau kerugian aktuaria dan biaya adjustments for unrecognized actuarial gains or
jasa lalu yang belum diakui. Nilai kini liabilitas losses and past service cost. The present value
imbalan pasti dihitung sekali setahun oleh of defined benefit liabilities is calculated
aktuaris independen dengan menggunakan annually by an independent actuary using the
metode projected unit credit. projected unit credit method.
Nilai kini liabilitas imbalan pasti ditentukan The present value of the defined benefit
dengan mendiskontokan estimasi arus kas liabilities is determined by discounting the
masa depan dengan menggunakan tingkat estimated future cash outflows using interest
bunga obligasi pemerintah dalam mata uang rates of high quality corporate bonds that are
Rupiah sesuai dengan mata uang dimana denominated in the currency in which the
imbalan tersebut akan dibayarkan dan yang benefit will be paid, and that have terms to
memiliki jangka waktu yang sama dengan maturity approximating the terms of the related
liabilitas imbalan pensiun yang bersangkutan. pension liability.
48
Page 906
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
z. Imbalan Kerja (lanjutan) z. Employee Benefits (continued)
Imbalan Kerja Jangka Panjang dan Imbalan Long-term Employee Benefits and Post-
Pasca Kerja (lanjutan) Employment Benefits (continued)
Beban imbalan pasti pasca kerja yang diakui The post-employment benefits expense
selama tahun berjalan terdiri dari biaya jasa recognized during the current year consists of
dalam laba rugi, bunga neto atas liabilitas service cost in profit and loss, net interest on the
imbalan pasti neto dalam laba rugi, dan net defined benefit liability in profit and loss, and
pengukuran kembali liabilitas imbalan pasti remeasurement of the net defined benefit
dalam penghasilan komprehensif lain. liabilities in other comprehensive income.
Seluruh biaya jasa lalu diakui pada saat yang All past service costs are recognized at the
lebih dulu antara ketika amendemen/kurtailmen earlier of when the amendment/curtailment
terjadi atau ketika biaya restrukturisasi atau occurs and when the related restructuring or
pemutusan hubungan kerja diakui. Sebagai termination costs are recognized. As a result,
akibatnya, biaya jasa lalu yang belum vested unvested past service costs can no longer be
tidak lagi dapat ditangguhkan dan diakui selama deferred and recognized over the future vesting
periode vesting masa depan. period.
Bunga neto atas imbalan pasti neto merupakan Net interest on the net defined benefit liabilities
komponen pendapatan bunga dari aset is the interest income component of plan
program, biaya bunga atas liabilitas imbalan assets, interest expense of defined benefit
pasti dan bunga atas dampak batas atas dari obligation and interest on the effect of asset
aset. ceiling.
Pengukuran kembali liabilitas imbalan pasti neto Remeasurements of the net defined benefit
terdiri atas: liabilities consists of:
- keuntungan dan kerugian aktuarial. - actuarial gains and losses.
- imbal hasil atas aset program, tidak - return on plan assets, excluding amount
termasuk jumlah yang dimasukan dalam included in net interest on the net defined
bunga neto atas liabilitas imbalan pasti neto. benefit liabilities.
- setiap perubahan dampak batas atas aset, - any change in effect of the asset ceiling,
tidak termasuk jumlah yang dimasukkan excluding amount included in net interest
dalam bunga neto atas liabilitas imbalan on the net defined benefit liabilities.
pasti neto.
Keuntungan dan kerugian aktuarial dapat timbul Actuarial gains and losses may arise from the
dari penyesuaian yang dibuat berdasarkan adjustments made based on the experience,
pengalaman, perubahan asumsi-asumsi changes in actuarial assumption, and changes
aktuarial, dan perubahan pada program pensiun. in pension programs.
49
Page 907
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
aa. Informasi Segmen Operasi aa. Operation Segment Information
Informasi segmen diungkapkan untuk Segment information is disclosed to enable
memungkinkan pengguna laporan keuangan users of the financial statements to evaluate the
untuk mengevaluasi sifat dan dampak keuangan nature and financial effects of business
dari aktivitas bisnis yang mana Bank terlibat activities in which the Bank is engaged in the
dalam lingkungan ekonomi dimana Bank economic environment in which the Bank
beroperasi. operates.
Bank menyajikan segmen operasi berdasarkan The Bank presents operating segments based
laporan internal Bank yang disajikan kepada on Bank’s internal report that is provided to
pengambil keputusan operasional. Pengambil operational decision makers. The operational
keputusan operasional adalah Dewan Direksi. decision maker of the Bank is the Board of
Directors.
Segmen operasi adalah suatu komponen dari An operating segment is a component of the
Bank: Bank there in:
a. yang terlibat dalam aktivitas bisnis yang a. it involves in business activities that
mana memperoleh pendapatan dan generate income and expenses (include
menimbulkan beban (termasuk pendapatan income and expenses relating to the
dan beban terkait dengan transaksi dengan transactions with other components from
komponen lain dari entitas yang sama); the same entity);
b. hasil operasinya dikaji ulang secara regular b. operations result is observed regularly by
oleh pengambil keputusan operasional chief decision maker for decision making
untuk membuat keputusan tentang sumber on allocation of resources and
daya yang dialokasikan pada segmen performance evaluation on works; and
tersebut dan menilai kinerjanya; dan
c. tersedia informasi keuangan yang dapat c. separate financial information is available.
dipisahkan.
Informasi yang dilaporkan kepada pengambil Information reported to the operational decision
keputusan operasional untuk tujuan alokasi maker for the purpose of resource allocation
sumber daya dan penilaian kinerjanya lebih and performance appraisal is more focused on
difokuskan pada kategori masing-masing the category of each product, which is similar to
produk, yang mana serupa dengan segmen the business segment reported in previous
usaha yang dilaporkan pada periode-periode periods.
terdahulu.
ab. Laba per Lembar Saham ab. Earnings per Shares
Laba per saham dasar dihitung dengan Earnings per share is computed by dividing
membagi laba tahun berjalan dengan rata-rata income for the year with the weighted average
tertimbang jumlah saham biasa yang number of outstanding issued and fully paid-up
ditempatkan dan disetor penuh selama tahun common shares during the year.
yang bersangkutan.
50
Page 908
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ab. Laba per Lembar Saham (lanjutan) ab. Earnings per Shares (continued)
Laba per saham dilusian menyesuaikan angka Diluted earnings per share adjusts the figures
yang digunakan dalam penentuan laba per used in the determination of basic earnings per
saham dasar untuk memperhitungkan: share to take into account:
dampak setelah pajak penghasilan atas the after-income tax effect of interest and
bunga dan biaya pendanaan lainnya yang other financing costs associated with
terkait dengan potensi saham biasa yang dilutive potential ordinary shares, and
bersifat dilutif, dan
jumlah rata-rata tertimbang saham biasa the weighted average number of additional
tambahan saham yang seharusnya beredar ordinary shares that would have been
dengan asumsi konversi seluruh potensi outstanding assuming the conversion of all
saham biasa yang bersifat dilutif dilutive potential ordinary shares.
Untuk tujuan perhitungan laba per saham For the purposes of calculating diluted earnings
dilusian, entitas menyesuaikan laba atau rugi per share, the profit or loss attributable to the
yang dapat diatribusikan kepada pemegang Bank’s ordinary equity holders will be adjusted
saham biasa Bank dengan efek setelah pajak for the after-tax effects of interest recognised
bunga yang diakui dalam periode tersebut terkait during the period on convertible bonds.
dengan obligasi konversi.
ac. Perubahan Kebijakan Akuntansi dan ac. Changes in Accounting Policies and
Pengungkapan Disclosures
Penerapan dari standar, interpretasi baru/revisi The adoption of these new and amended
standar berikut yang berlaku efektif mulai standards and interpretations that are effective
1 Januari 2025, tidak menimbulkan perubahan beginning January 1, 2025, did not result in
substantial terhadap kebijakan akuntansi Bank substantial changes to the Bank’s accounting
dan pengaruh yang material atas jumlah yang policies and had no material effect on the
dilaporkan atas tahun berjalan atau tahun amounts reported for the current or prior
sebelumnya. financial years.
- Amandemen PSAK 221: “Pengaruh - Amendment to PSAK 221: “Effect of
Perubahan Kurs Valuta Asing tentang Changes in Foreign Exchange Rates on the
Kekurangan Ketertukaran” Lack of Convertibility”
Dampak atas penerapan standar baru dan The impact of the implementation of the new
penyesuaian atau amendemen tersebut di atas standards and the adjustments/amendments
tidak material terhadap laporan keuangan. mentioned above are not material to the
financial statements.
51
Page 909
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. SUMBER KETIDAKPASTIAN ESTIMASI DAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES
PERTIMBANGAN AKUNTANSI AND JUDGEMENTS
Beberapa estimasi dan asumsi dibuat dalam rangka Several estimates and assumptions are made in the
penyusunan laporan keuangan dimana dibutuhkan framework of the preparation of financial statements
pertimbangan manajemen dalam menentukan where management is required when determining
metodologi yang tepat untuk penilaian aset dan appropriate methodologies for valuation of assets
liabilitas. and liabilities.
Manajemen membuat estimasi dan asumsi yang Management makes estimates and assumptions
berimplikasi pada pelaporan nilai aset dan liabilitas that have implications for reporting the value of
atas tahun keuangan periode-periode selanjutnya. assets and liabilities over the financial year and
Semua estimasi dan asumsi yang diharuskan oleh subsequent periods. All the estimates and
PSAK adalah estimasi terbaik yang didasarkan assumptions required by PSAK are the best
standar yang berlaku. Estimasi dan pertimbangan estimates based on applicable standards. Estimates
dievaluasi secara terus menerus dan berdasarkan and considerations are continuously evaluated and
pengalaman masa lalu dan faktor-faktor lain are based from past experience and other factors
termasuk harapan atas kejadian yang akan datang. including expectations of future events.
Walaupun estimasi dan asumsi ini dibuat Although these estimates and assumptions are
berdasarkan pengetahuan terbaik manajemen atas based on management's best knowledge of current
kejadian dan tindakan saat ini, hasil yang timbul events and actions, the results may differ from their
mungkin berbeda dengan estimasi dan asumsi original estimates and assumptions.
semula.
Sumber utama ketidakpastian estimasi The key sources of estimation uncertainty
a. Cadangan Kerugian Penurunan Nilai Aset a. Allowance for Impairment losses of
Keuangan Financial Assets
Evaluasi cadangan kerugian penurunan nilai Collectively assessed impairment allowances
secara kolektif meliputi kerugian kredit yang cover credit losses inherent in portfolios with
melekat pada portofolio tagihan dengan similar economic characteristics when there is
karakteristik ekonomi yang serupa ketika objective evidence to suggest that the
terdapat bukti objektif bahwa telah terjadi impairment exists within the portfolio, but the
penurunan nilai tagihan dalam portofolio individual impaired items cannot yet be
tersebut, namun penurunan nilai secara individu identified. In determining the need to establish
belum dapat diidentifikasi. Dalam menentukan allowance for collective impairment,
perlunya untuk membentuk cadangan kerugian management considers factors such as credit
penurunan nilai secara kolektif, manajemen quality, size of portfolio, credit concentrations,
mempertimbangkan faktor-faktor seperti kualitas and economic factors. In estimating the
kredit, besarnya portofolio, konsentrasi kredit, required allowance, the assumptions are made
dan faktor-faktor ekonomi. Dalam mengestimasi to determine default and loss model to
cadangan yang dibutuhkan, asumsi-asumsi determine the required input parameters,
dibuat untuk menentukan model kerugian based on historical experience, current
bawaan dan untuk menentukan parameter input economic conditions, and forecasting of future
yang diperlukan, berdasarkan pengalaman economic conditions.
historis, kondisi ekonomi saat ini, dan prakiraan
kondisi ekonomi di masa mendatang
(forecasting).
52
Page 910
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. SUMBER KETIDAKPASTIAN ESTIMASI DAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES
PERTIMBANGAN AKUNTANSI (lanjutan) AND JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) The key sources of estimation uncertainty
(continued)
b. Nilai Wajar Instrumen Keuangan b. Fair Value of Financial Instruments
Dalam menentukan nilai wajar aset dan liabilitas In determining the fair value of financial assets
keuangan yang tidak mempunyai harga pasar, and liabilities that do not have a market value,
Bank menggunakan teknik penilaian seperti the Bank uses assessment techniques as
yang dijelaskan dalam Catatan 2.d untuk described in Note 2.d for financial instruments
instrumen keuangan yang jarang that are traded infrequently and limited
diperdagangkan dan memiliki informasi harga quailable price, fair value is less objective and
yang terbatas, nilai wajar yang kurang objektif requires varying degrees of judgement
dan membutuhkan berbagai tingkat penilaian depending on liquidity, concentration,
tergantung pada likuiditas, konsentrasi, faktor uncertainty of market factors, price
ketidakpastian pasar, asumsi harga dan risiko assumptions and other risks.
lainnya.
c. Imbalan Kerja c. Employee Benefits
Perhitungan aktuaria menggunakan asumsi- The actuarial calculations use assumptions
asumsi seperti tingkat diskonto, tingkat such as discount rate, expected rate of return
pengembalian investasi, tingkat kenaikan gaji, on investment, future salary increase, mortality
tingkat kematian, tingkat pengunduran diri, dan rate, resignation rate, and others (see Notes 2.z
lain-lain (lihat Catatan 2.z dan 24). Perubahan and 24). Any changes in those assumptions will
asumsi ini akan mempengaruhi nilai liabilitas impact the liability balance of employee benefits
imbalan kerja. liabilities.
Bank menentukan tingkat diskonto yang sesuai The Bank determines the appropriate discount
pada akhir periode pelaporan, yakni tingkat suku rate at the end of each year including interest
bunga yang harus digunakan untuk menentukan rate that should be used to determine the
nilai kini arus kas keluar masa depan estimasian present value of estimated future cash outflows
yang diharapkan untuk menyelesaikan liabilitas expected to settle the pension liabilities. In
imbalan kerja. Dalam menentukan tingkat suku determining the appropriate discount rate, the
bunga yang sesuai, Bank mempertimbangkan Bank considers the interest rates of
tingkat suku bunga obligasi pemerintah yang Government Bonds denominated in the similar
didenominasikan dalam mata uang imbalan currency with payments that will be made and
akan dibayar dan memiliki jangka waktu yang have terms to maturity approximating the terms
serupa dengan jangka waktu liabilitas imbalan of the related employee benefit liability. Other
kerja yang terkait. Asumsi kunci liabilitas imbalan key assumptions for pension liabilities are
jangka panjang lainnya sebagian ditentukan determined based in part on current market
berdasarkan kondisi pasar saat ini. conditions.
d. Penyusutan Aset Tetap dan Amortisasi Aset d. Depreciation of Fixed Assets and
Tak Berwujud Amortization of Intangible Assets
Biaya perolehan aset tetap dan aset tidak Cost of acquisition of fixed assets are
berwujud disusutkan dan diamortisasi dengan depreciated using the straight-line method
menggunakan metode garis lurus berdasarkan based on their estimated economic useful life.
taksiran masa manfaat ekonomisnya. Bank management estimates the useful lives of
Manajemen mengestimasi masa manfaat the assets between 4 (four) to 20 (twenty) years
ekonomis aset tetap dan aset tidak berwujud in accordance with Notes 2.l and 2.n.
antara 4 sampai dengan 20 tahun sesuai dengan
Catatan 2.l dan 2.n.
Perubahan tingkat pemakaian dan Changes in the level of usage and technological
perkembangan teknologi dapat mempengaruhi developments could affect the economic useful
masa manfaat ekonomis dan nilai sisa aset, dan lives and residual value of assets, and therefore
karenanya biaya penyusutan dan amortisasi future depreciation charges may be revised.
masa depan mungkin direvisi.
53
Page 911
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. SUMBER KETIDAKPASTIAN ESTIMASI DAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES
PERTIMBANGAN AKUNTANSI (lanjutan) AND JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) The key sources of estimation uncertainty
(continued)
e. Aset Pajak Tangguhan e. Deferred Tax Assets
Aset pajak tangguhan diakui atas jumlah pajak Deferred tax assets are recognized for all
penghasilan terpulihkan (recoverable) pada deductible temporary differences, as long as it
periode mendatang sebagai akibat perbedaan is likely that taxable income will be available so
temporer. Justifikasi manajemen diperlukan that the temporary differences can be used.
untuk menentukan jumlah aset pajak tangguhan Significant estimates by management is
yang dapat diakui, sesuai dengan perkiraan required in determining the amount of deferred
waktu dan tingkat laba fiskal di masa mendatang tax assets that can be recognized, based on
sejalan dengan strategi rencana perpajakan ke current usage and the level of taxable income
depan. and future tax planning strategies.
f. Pajak Penghasilan f. Income Tax
Bank mengakui liabilitas atas pajak penghasilan The Bank recognizes corporate income tax
badan berdasarkan estimasi apakah akan liabilities based on an estimate of whether there
terdapat tambahan pajak penghasilan badan. will be an additional corporate income tax.
g. Menentukan Jangka Waktu Kontrak dengan g. Determine Term of Contract with Option to
Opsi Perpanjangan dan Penghentian Kontrak Extend and Terminate The Contract - The
- Bank Sebagai Lessee Bank as the Lessee
Bank menentukan jangka waktu sewa sebagai The Bank determines the lease term as the
jangka waktu sewa yang tidak dapat dibatalkan, term of the lease that non-cancellable, along
Bersama dengan periode yang dicakup oleh opsi with the period covered by the option to extend
untuk memperpanjang masa sewa jika the lease if it is certain to be exercised, or any
dipastikan akan dilaksanakan, atau periode apa period covered by the option to terminate the
pun yang dicakup oleh opsi untuk menghentikan lease, if it is reasonably reasonable not to do so.
sewa, jika cukup wajar untuk tidak dilakukan.
Bank memiliki beberapa kontrak sewa yang The Bank has several lease contracts which
mencakup opsi perpanjangan dan penghentian include an option to extend and terminate the
jangka waktu sewa. Bank menerapkan penilaian lease term. The Bank applies its judgment in
dalam mengevaluasi pakah dapat dipastikan jika evaluating whether it can be ascertained if it will
akan menggunakan opsi untuk memperpanjang exercise the option to extend or terminate the
atau menghentikan sewa. Hal tersebut dilakukan lease. This is done by considering all relevant
dengan mempertimbangkan seluruh fakta dan facts and circumstances that provide economic
keadaan yang relevan yang memberikan insentif incentives to extend or terminate the lease.
ekonomi untuk melakukan perpanjangan atau After the commencement date, the Bank
penghentian sewa. Setelah tanggal dimulainya, reassesses the lease term, if there is a
Bank menilai kembali masa sewa, jika terdapat significant event or change in circumstances
peristiwa atau perubahan signifikan dalam which is under its control and affects whether
keadaan yang berada dalam kendali dan the lessee is certain enough to exercise the
mempengaruhi apakah lessee cukup pasti untuk option to extend or terminate the lease.
mengeksekusi opsi memperpanjang atau
menghentikan sewa.
54
Page 912
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. KAS 4. CASH
Pada tanggal 31 Desember 2025 dan 2024, saldo As of December 31, 2025 and 2024, cash balances
kas dalam mata uang Rupiah masing-masing adalah denominated in Rupiah amounted to Rp152,993
sebesar Rp152.993 dan Rp137.382. and Rp137,382, respectively.
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
Pada tanggal 31 Desember 2025 dan 2024, saldo As of December 31, 2025 and 2024, current
Giro pada Bank Indonesia dalam mata uang Rupiah accounts with Bank Indonesia denominated in
masing-masing sebesar Rp1.283.107 dan Rupiah amounted to Rp1,283,107 and
Rp3.122.333. Rp3,122,333, respectively.
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak Berelasi - Rupiah (Catatan 36) Related Parties - Rupiah (Note 36)
PT Bank Mandiri (Persero) Tbk 73.666 45.901 PT Bank Mandiri (Persero) Tbk
PT Bank Syariah Indonesia Tbk 1.090 1.082 PT Bank Syariah Indonesia) Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk - 995 (Persero) Tbk
Total 74.756 47.978 Total
Dikurangi: Cadangan kerugian
penurunan nilai (1) (1) Less: Allowance for impairment losses
Neto 74.755 47.977 Net
Pada tanggal 31 Desember 2025 dan 2024, kisaran As of December 31, 2025 and 2024, the range of
tingkat suku bunga per tahun masing-masing adalah interest rates per annum are 0.00% - 1.00% and
sebesar 0,00% - 1,00% dan 0,00% - 1,25% 0.00% - 1.25%, respectively.
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are no
terdapat giro pada bank lain yang dijaminkan. current accounts with other banks that are pledged
as collateral.
Mutasi nilai tercatat giro pada bank lain dengan Movement of the carrying value of current accounts
klasifikasi biaya perolehan diamortisasi (semua giro with other banks classified as amortized cost (all
pada bank lain dengan klasifikasi biaya perolehan current accounts with other banks classified as
diamortisasi adalah stage 1) pada tanggal amortized cost are stage 1) as of
31 Desember 2025 dan 2024 adalah sebagai berikut: December 31, 2025 and 2024 are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Saldo awal 47.978 28.294 Beginning balance
Aset keuangan yang baru dibeli - 301 New financial assets purchased
Pengukuran kembali bersih 26.778 19.383 Net remeasurement
Saldo akhir 74.756 47.978 Ending balance
55
Page 913
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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 LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
Mutasi cadangan kerugian penurunan nilai giro pada Movement of the allowance for impairment losses of
bank lain dengan klasifikasi biaya perolehan current accounts with other banks classified as
diamortisasi (semua giro pada bank lain dengan amortized cost (all current accounts with other
klasifikasi biaya perolehan diamortisasi adalah stage banks classified as amortized cost are stage 1) as
1) pada tanggal 31 Desember 2025 dan 2024 adalah of December 31, 2025 and 2024 are as follows:
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Saldo awal 1 1 Beginning balance
Pengukuran kembali bersih nilai tercatat - - Net remeasurement of carrying value
Saldo akhir 1 1 Ending balance
Pada tanggal 31 Desember 2025 dan 2024, seluruh As of December 31, 2025 and 2024, all current
giro pada bank lain digolongkan sebagai Stage 1. accounts with other banks are classified as
Stage 1.
Manajemen berpendapat bahwa cadangan kerugian Management believes that allowance for
penurunan nilai atas giro pada bank lain telah impairment losses for current accounts with other
memadai. banks are adequate.
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
Seluruh penempatan pada Bank Indonesia dan bank All placements with Bank Indonesia and other banks
lain dalam Rupiah dengan rincian sebagai berikut: in Rupiah are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak Ketiga - Rupiah Third Parties - Rupiah
Fasilitas Simpanan Bank Indonesia Deposit Facilities of Bank Indonesia
("FASBI") (‘FASBI’’)
Bank Indonesia 6.361.889 2.179.682 Bank Indonesia
Dikurangi: Cadangan kerugian
penurunan nilai - - Less: Allowance for impairment losses
Neto 6.361.889 2.179.682 Net
56
Page 914
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
Berdasarkan jangka waktu adalah sebagai berikut: Based on periods are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
< 1 bulan 6.361.889 2.179.682 < 1 month
Kisaran tingkat suku bunga per tahun pada tanggal The range of interest rates per annum as of
31 Desember 2025 dan 2024 adalah sebagai berikut: December 31, 2025 and 2024 are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
FASBI 3,75% 5,25% FASBI
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are no
terdapat penempatan pada Bank Indonesia dan bank placements with Bank Indonesia and other banks
lain yang dijaminkan. pledged as collateral.
Mutasi nilai tercatat penempatan pada Bank Movement of the carrying value of placements with
Indonesia dan bank lain dengan klasifikasi biaya Bank Indonesia and other banks classified as
perolehan diamortisasi (semua penempatan pada amortized cost (all placements with Bank Indonesia
Bank Indonesia dengan klasifikasi biaya perolehan classified as amortized cost are stage 1) as of
diamortisasi adalah stage 1) pada tanggal December 31, 2025 and 2024 are as follows:
31 Desember 2025 dan 2024 adalah sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Saldo awal 2.179.682 674.927 Beginning balance
Penempatan tahun berjalan 6.361.889 2.179.682 Placement during the year
Jatuh tempo (2.179.682) (674.927) Matured
Saldo akhir 6.361.889 2.179.682 Ending balance
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are no
terdapat penempatan pada Bank Indonesia dan bank placements with Bank Indonesia and other banks
lain yang dijaminkan. pledged as collateral.
Manajemen berpendapat bahwa cadangan kerugian Management believes that allowance for
penurunan nilai atas penempatan pada Bank impairment losses for placements with Bank
Indonesia dan bank lain telah memadai. Indonesia and other banks is not necessary.
57
Page 915
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. EFEK-EFEK 8. SECURITIES
Rincian efek-efek adalah sebagai berikut: Details of the securities are as follows:
31 Desember 2025/December 31, 2025
Premi/
(diskonto) Keuntungan/
yang belum (kerugian)
diamortisasi/ yang belum Nilai Tercatat/
Unamortized direalisasi/ Nilai Wajar/
Nilai nominal/ premium/ Unrealized Carrying Value/
Nominal amount (discount) gains/(losses) Fair Value
Pihak berelasi (Catatan 36) Related Parties (Note 36)
Biaya perolehan diamortisasi - Rupiah Amortized cost - Rupiah
Obligasi Pemerintah 3.882.413 292.052 - 4.174.465 Government Bonds
Nilai wajar melalui penghasilan Fair value through
komprehensif lain - Rupiah other comprehensive income - Rupiah
Obligasi Pemerintah 5.353.699 341.099 135.654 5.830.452 Government Bonds
Fair value through profit or loss
Nilai wajar melalui laba rugi - Rupiah - Rupiah
Obligasi Pemerintah 102.558 - (1.252) 101.306 Government Bonds
9.338.670 633.151 134.402 10.106.223
Pihak ketiga Third Parties
Biaya perolehan diamortisasi - Rupiah Amortized cost - Rupiah
Sekuritas Rupiah Bank Indonesia (SRBI) 300.000 (40) - 299.960 Bank Indonesia Rupiah Securities (SRBI)
Nilai wajar melalui penghasilan Fair value through
komprehensif lain - Rupiah other comprehensive income - Rupiah
Sekuritas Rupiah Bank Indonesia (SRBI) 2.151.237 (35.049) 3.836 2.120.024 Bank Indonesia Rupiah Securities (SRBI)
Fair value through profit or loss
Nilai wajar melalui laba rugi - Rupiah - Rupiah
Sekuritas Rupiah Bank Indonesia (SRBI) 492.570 - 555 493.125 Bank Indonesia Rupiah Securities (SRBI)
2.943.807 (35.089) 4.391 2.913.109
Total 12.282.477 598.062 138.793 13.019.332 Total
31 Desember 2024/December 31, 2024
Premi/
(diskonto) Keuntungan/
yang belum (kerugian)
diamortisasi/ yang belum Nilai Tercatat/
Unamortized direalisasi/ Nilai Wajar/
Nilai nominal/ premium/ Unrealized Carrying Value/
Nominal amount (discount) gains/(losses) Fair Value
Pihak berelasi (Catatan 36) Related Parties (Note 36)
Biaya perolehan diamortisasi - Rupiah Amortized cost - Rupiah
Obligasi Pemerintah 4.082.413 144.983 - 4.227.396 Government Bonds
Nilai wajar melalui penghasilan Fair value through
komprehensif lain - Rupiah other comprehensive income - Rupiah
Obligasi Pemerintah 3.734.867 290.237 (99.603) 3.925.501 Government Bonds
7.817.280 435.220 (99.603) 8.152.897
Pihak ketiga Third Parties
Biaya perolehan diamortisasi - Rupiah Amortized cost - Rupiah
Sekuritas Rupiah Bank Indonesia (SRBI) 3.000.000 (4.839) - 2.995.161 Bank Indonesia Rupiah Securities (SRBI)
Nilai wajar melalui penghasilan Fair value through
komprehensif lain - Rupiah other comprehensive income - Rupiah
Sekuritas Rupiah Bank Indonesia (SRBI) 1.649.163 (67.995) 67 1.581.235 Bank Indonesia Rupiah Securities (SRBI)
4.649.163 (72.834) 67 4.576.396
Total 12.466.443 362.386 (99.536) 12.729.293 Total
58
Page 916
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
Mutasi nilai tercatat efek-efek dengan klasifikasi Movement of the carrying value of securities
biaya perolehan diamortisasi (semua efek-efek classified as amortized cost (all securities classified
dengan klasifikasi biaya perolehan diamortisasi as amortized cost are stage 1) as of
adalah stage 1) pada tanggal 31 Desember 2025 dan December 31, 2025 and 2024 are as follows:
2024 adalah sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Biaya perolehan diamortisasi Amortized cost
Saldo awal 7.222.557 4.278.053 Beginning balance
Amortisasi discount/(premium) 9.229 (16.089) Discount/(premium) amortizations
Aset keuangan baru yang dibeli 18.936.922 9.286.685 New financial assets purchased
Efek-efek yang telah jatuh tempo (21.694.283) (6.326.092) Securities matured
Saldo akhir 4.474.425 7.222.557 Ending balance
Jumlah tercatat efek-efek berdasarkan jangka waktu The carrying amount of securities based on contract
kontrak pada tanggal 31 Desember 2025 dan 2024 periods as of December 31, 2025 and 2024 are as
adalah sebagai berikut: follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
< 1 bulan 299.960 2.995.161 < 1 month
1 - 3 bulan 593.812 - 1 - 3 months
> 3 - 12 bulan 2.614.855 1.581.235 > 3 - 12 months
> 1 - 3 tahun 51.230 - 1 - 3 years
> 3 tahun 9.459.475 8.152.897 > 3 years
Total 13.019.332 12.729.293 Total
Jumlah tercatat efek-efek berdasarkan sisa umur The carrying amount of securities based on the
jatuh tempo pada tanggal 31 Desember 2025 dan remaining maturities as of December 31, 2025 and
2024 adalah sebagai berikut: 2024 are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
< 1 bulan 749.781 - < 1 month
1 - 3 bulan 1.095.765 - 1 - 3 months
> 3 - 6 bulan 1.210.322 3.674.360 > 3 - 6 months
> 6 - 12 bulan 748.947 902.036 > 6 - 12 months
> 1 - 3 tahun 177.120 298.396 > 1 - 3 years
> 3 tahun 9.037.397 7.854.501 > 3 years
Total 13.019.332 12.729.293 Total
Kisaran tingkat suku bunga per tahun pada tanggal The range of interest rates per annum as of
31 Desember 2025 dan 2024 adalah masing-masing December 31, 2025 and 2024 are 4.58% - 10.50%
sebesar 4,58% - 10,50% dan 6,13% - 10,50%. and 6.13% - 10.50%, respectively.
Pada tanggal 31 Desember 2025 dan 2024, seluruh As of December 31, 2025 and 2024, all securities
efek-efek yang dimiliki Bank terdiri dari obligasi owned by the Bank consist of government bonds
pemerintah dan Sekuritas Rupiah Bank Indonesia and Bank Indonesia Rupiah Securities which are
(SRBI) tidak memiliki peringkat. unrated.
Pada tanggal 31 Desember 2024 terdapat transaksi As of December 31, 2024 there were securities
efek-efek yang dijual dengan janji dibeli kembali transaction sold under repurchase agreement with
dengan nilai nominal sebesar Rp200.000 nominal amount of Rp200,000 (Note 21).
(Catatan 21).
59
Page 917
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
Manajemen berpendapat bahwa tidak diperlukan Management believes that no allowance for
cadangan kerugian penurunan nilai atas efek-efek. impairment losses for securities is required.
Perubahan (kerugian)/keuntungan yang belum Unrealized (loss)/gain from changes in fair values of
direalisasi atas efek-efek yang diklasifikasikan securities classified as fair value through other
sebagai nilai wajar melalui penghasilan komprehensif comprehensive income are as follows:
lain adalah sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Saldo awal, sebelum pajak (99.536) 1.190 Beginning balance, before tax
Perubahan nilai wajar pada Changes in current year
tahun berjalan 239.026 (100.726) fair value
Total sebelum pajak 139.490 (99.536) Total before tax
Pajak terkait (30.688) 21.898 Tax related
Saldo akhir 108.802 (77.638) Ending balance
9. EFEK-EFEK YANG DIBELI DENGAN JANJI 9. SECURITIES PURCHASED UNDER
DIJUAL KEMBALI AGREEMENTS TO RESELL
31 Desember 2025/December 31, 2025
Pendapatan
bunga
yang belum
Nilai nominal/ Tanggal Tanggal Nilai penjualan diamortisasi/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ kembali/ Unamortized Nilai tercatat/
Counterparty Type of securities amount Starting date Due date Resale amount Interest Carrying value
Pihak ketiga /Third parties - Rupiah
Obligasi Pemerintah 31 Des/ 7 Jan/
VR 0070/Government Dec 31, Jan 7,
Bank Indonesia Bonds VR 0070 1.014.720 2025 2026 1.015.658 803 1.014.855
31 Desember 2024/December 31, 2024
Pendapatan
bunga
yang belum
Nilai nominal/ Tanggal Tanggal Nilai penjualan diamortisasi/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ kembali/ Unamortized Nilai tercatat/
Counterparty Type of securities amount Starting date Due date Resale amount Interest Carrying value
Pihak ketiga /Third parties - Rupiah
Obligasi Pemerintah 27 Des/ 3 Jan/
VR 0034/Government Dec 27, Jan 3,
Bank Indonesia Bonds VR 0034 296.424 2024 2025 296.770 99 296.671
Obligasi Pemerintah 30 Des/ 6 Jan/
VR 0042/Government Dec 30, Jan 6,
Bank Indonesia Bonds VR 0042 490.192 2024 2025 490.763 408 490.355
Obligasi Pemerintah 30 Des/ 6 Jan/
VR 0042/Government Dec 30, Jan 6,
Bank Indonesia Bonds VR 0042 490.192 2024 2025 490.763 408 490.355
Total 1.276.808 1.278.296 915 1.277.381
60
Page 918
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. EFEK-EFEK YANG DIBELI DENGAN JANJI 9. SECURITIES PURCHASED UNDER
DIJUAL KEMBALI (lanjutan) AGREEMENTS TO RESELL (continued)
Pada tanggal 31 Desember 2025 dan 2024, seluruh As of December 31, 2025 and 2024, all securities
efek-efek yang dibeli dengan janji dijual kembali purchased under agreements to resell classified as
diklasifikasikan sebagai biaya perolehan diamortisasi amortized cost and stage 1.
dan digolongkan dalam stage 1.
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are no
terdapat efek-efek yang dibeli dengan janji dijual securities purchased under agreement to resell
kembali yang dijaminkan. pledged as collateral.
Pada tanggal 31 Desember 2025 dan 2024, tingkat As of December 31, 2025 and 2024, interest rates
suku bunga per tahun masing-masing adalah per annum are 4.75% and 6.00%, respectively.
sebesar 4,75% dan 6,00%.
Mutasi nilai tercatat efek-efek yang dibeli dengan janji Movement of the carrying value of securities
dijual kembali dengan klasifikasi biaya perolehan purchased under agreements to resell classified as
diamortisasi (semua efek-efek yang dibeli dengan amortized cost (all securities purchased under
janji dijual kembali dengan klasifikasi biaya perolehan agreements to resell classified as amortized cost
diamortisasi adalah stage 1) pada tanggal are stage 1) as of December 31, 2025 and 2024 are
31 Desember 2025 dan 2024 adalah sebagai berikut: as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Saldo awal 1.277.381 6.482.799 Beginning balance
Aset keuangan yang baru dibeli 1.014.855 1.277.381 New financial assets purchased
Aset keuangan yang telah jatuh tempo (1.277.381) (6.482.799) Financial assets matured
Saldo akhir 1.014.855 1.277.381 Ending balance
10. KREDIT YANG DIBERIKAN 10. LOANS
a. Berdasarkan Jenis a. Based on Type
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak Berelasi - Rupiah (Catatan 36) Related Parties - Rupiah (Note 36)
Modal Kerja - 8 Working Capital
Konsumsi 15.257 15.922 Consumption
15.257 15.930
Pihak Ketiga - Rupiah Third Parties - Rupiah
Modal Kerja 38.323.595 35.590.405 Working Capital
Konsumsi 12.170.408 10.615.837 Consumption
Investasi 21.456 39.243 Investment
50.515.459 46.245.485
Total 50.530.716 46.261.415 Total
Dikurangi: Less:
Cadangan kerugian penurunan nilai (770.429) (817.514) Allowance for impairment losses
Neto 49.760.287 45.443.901 Net
61
Page 919
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. KREDIT YANG DIBERIKAN (lanjutan) 10. LOANS (continued)
b. Berdasarkan Sektor Ekonomi b. Based on Economic Sector
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak Berelasi - Rupiah (Catatan 36) Related Parties - Rupiah (Note 36)
Perdagangan, Restoran, dan Hotel - 8 Trading, Restaurant, and Hotel
Lain-lain 15.257 15.922 Others
15.257 15.930
Pihak Ketiga - Rupiah Third Parties - Rupiah
Perdagangan, Restoran, dan Hotel 19.843.931 18.798.573 Trading, Restaurant, and Hotel
Pertanian, Perburuan, dan Agriculture, Hunting, and
Sarana Pertanian 7.695.071 7.229.427 Agriculture Improvement
Jasa Sosial Masyarakat 4.755.026 4.358.797 Social Services
Jasa Dunia Usaha 5.093.867 4.338.628 Business Services
Industri Pengolahan 363.081 380.242 Manufacturing
Pengangkutan, Pergudangan dan Transportation, Warehousing and
Komunikasi 571.440 502.982 Communication
Pertambangan 16.738 15.355 Mining
Kontruksi 5.831 5.393 Construction
Listrik, gas, dan air 66 252 Electricity, gas, and water
Lain-lain 12.170.408 10.615.836 Others
50.515.459 46.245.485
Total 50.530.716 46.261.415 Total
Dikurangi: Less:
Cadangan kerugian penurunan nilai (770.429) (817.514) Allowance for impairment losses
Neto 49.760.287 45.443.901 Net
c. Berdasarkan Jangka Waktu c. Based on Period
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
< 1 tahun 38.841 92.361 < 1 year
> 1 tahun - 2 tahun 185.899 135.287 > 1 year - 2 years
> 2 tahun - 5 tahun 1.446.161 738.223 > 2 years - 5 years
> 5 tahun 48.859.815 45.295.544 > 5 years
Total 50.530.716 46.261.415 Total
Dikurangi: Cadangan Kerugian Less: Allowance for
Penurunan Nilai (770.429) (817.514) Impairment Losses
Neto 49.760.287 45.443.901 Net
d. Berdasarkan Sisa Umur Jatuh Tempo d. Based on Remaining Maturities
2025 2024
< 1 tahun 274.215 311.675 < 1 year
> 1 tahun - 2 tahun 449.002 375.940 > 1 year - 2 years
> 2 tahun - 5 tahun 2.694.349 2.128.364 > 2 years - 5 years
> 5 tahun 47.113.150 43.445.436 > 5 years
Total 50.530.716 46.261.415 Total
Dikurangi: Cadangan Kerugian Less: Allowance for
Penurunan Nilai (770.429) (817.514) Impairment Losses
Neto 49.760.287 45.443.901 Net
62
Page 920
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. KREDIT YANG DIBERIKAN (lanjutan) 10. LOANS (continued)
e. Berdasarkan Staging e. Based on Staging
Perubahan nilai tercatat kredit yang diberikan Movement of carrying value of loans classified
dengan klasifikasi biaya perolehan diamortisasi as amortized cost based on stage for the year
berdasarkan stage untuk tahun yang berakhir ended December 31, 2025 and 2024 are as
pada tanggal 31 Desember 2025 dan 2024 follows:
adalah sebagai berikut:
31 Desember 2025/December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Amortized cost
Saldo awal 45.885.237 200.772 175.406 46.261.415 Beginning balance
Transfer ke kerugian kredit Transfer to 12 months
ekspektasian 12 bulan expected credit loss
(stage 1) 721.104 (351.305) (369.799) - (stage 1)
Transfer ke kredit yang diberikan
yang mengalami penurunan Transfer to impaired
nilai (stage 2) (702.616) 707.159 (4.543) - loans (stage 2)
Transfer ke kredit yang diberikan
yang mengalami penurunan Transfer to impaired
nilai (stage 3) (428.145) (350.868) 779.013 - loans (stage 3)
Total saldo awal Total beginning
setelah pengalihan 45.475.580 205.758 580.077 46.261.415 balance after transfer
Pengukuran kembali bersih Net remeasurement
nilai tercatat (2.235.997) 102.796 40.209 (2.092.992) of carrying value
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 8.941.122 8.967 18.709 8.968.798 issued or purchased
Aset keuangan yang
dihentikan pengakuannya (2.167.571) (117.571) (60.679) (2.345.821) Financial assets derecognized
Aset keuangan yang
dihapus buku - - (260.684) (260.684) Financial assets written-off
Total 50.013.134 199.950 317.632 50.530.716 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (557.776) (55.480) (157.173) (770.429) impairment losses
Neto 49.455.358 144.470 160.459 49.760.287 Net
31 Desember 2024/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Amortized cost
Saldo awal 40.998.852 170.345 181.590 41.350.787 Beginning balance
Transfer ke kerugian kredit Transfer to 12 months
ekspektasian 12 bulan expected credit loss
(stage 1) 62.594 (35.759) (26.835) - (stage 1)
Transfer ke kredit yang diberikan
yang mengalami penurunan Transfer to impaired
nilai (stage 2) (531.692) 534.193 (2.501) - loans (stage 2)
Transfer ke kredit yang diberikan
yang mengalami penurunan Transfer to impaired
nilai (stage 3) (223.998) (204.425) 428.423 - loans (stage 3)
Total saldo awal Total beginning
setelah pengalihan 40.305.756 464.354 580.677 41.350.787 balance after transfer
Pengukuran kembali bersih Net remeasurement
nilai tercatat (1.921.908) 7.961 4.275 (1.909.672) of carrying value
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 9.970.185 2.158 430 9.972.773 issued or purchased
Aset keuangan yang
dihentikan pengakuannya (2.468.796) (273.701) (84.569) (2.827.066) Financial assets derecognized
Aset keuangan yang
dihapus buku - - (325.407) (325.407) Financial assets written-off
Total 45.885.237 200.772 175.406 46.261.415 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (647.804) (56.903) (112.807) (817.514) impairment losses
Neto 45.237.433 143.869 62.599 45.443.901 Net
63
Page 921
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. KREDIT YANG DIBERIKAN (lanjutan) 10. LOANS (continued)
f. Suku Bunga Efektif Per Tahun f. Effective Interest Rate per Annum
Kisaran tingkat suku bunga per tahun pada The range of interest rates per annum as of
tanggal 31 Desember 2025 dan 2024 adalah December 31, 2025 and 2024 are as follows:
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Retail 14,00% - 18,06 % 14,00% - 17,04% Retail
Mikro 8,40% - 14,51% 8,65% - 14,02% Micro
Pensiunan 9,11% - 18,85% 8,50% - 18,47% Pensioners
g. Agunan Kredit g. Loan Collaterals
Kredit yang diberikan pada umumnya dijamin Loans are generally secured by pledged
dengan agunan yang diikat dengan hak collateral, bonded with power of attorney in
tanggungan atau surat kuasa untuk menjual, respect of the rights to sell, time deposits or
deposito berjangka atau jaminan lain yang dapat other collateral acceptable to the Bank.
diterima oleh Bank. Simpanan nasabah yang Deposits from customers that were pledged as
dijadikan jaminan tunai untuk kredit yang cash collateral for loans as of December 31,
diberikan pada tanggal 31 Desember 2025 dan 2025 and 2024 amounted to Rp102,413 and
2024 masing-masing adalah sebesar Rp102.413 Rp145,849, respectively (Note 16c).
dan Rp145.849 (Catatan 16c).
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are
terdapat kredit yang diberikan yang dijadikan no loans pledged as collateral.
jaminan.
h. Kredit Direstrukturisasi h. Restructured Loans
Jumlah kredit yang diberikan yang telah Total restructured loans by the Bank as of
direstrukturisasi oleh Bank pada tanggal December 31, 2025 and 2024, amounted to
31 Desember 2025 dan 2024, masing-masing Rp23,040 and Rp39,256, respectively. The
sebesar Rp23.040 dan Rp39.256. Skema restructuring scheme is conducted by
restrukturisasi dilakukan dengan perpanjangan extending the loan period and/or grace period.
jangka waktu kredit dan/atau grace period.
i. Kredit kepada Pihak Berelasi i. Loans to Related Parties
Informasi mengenai transaksi dengan pihak Information in respect of transactions with
berelasi diungkapkan pada Catatan 36. related parties is disclosed in Note 36.
j. Kredit Hapus Buku j. Written-off loans
Kredit yang telah dihapusbukukan oleh Bank The loans written off by the Bank are recorded
dicatat sebagai kredit ekstra-komtabel di dalam as extra-comptable in the administrative
rekening administratif (Catatan 35). account (Note 35).
64
Page 922
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. KREDIT YANG DIBERIKAN (lanjutan) 10. LOANS (continued)
k. Cadangan Kerugian Penurunan Nilai k. Allowance for Impairment Loss
Mutasi cadangan kerugian penurunan nilai Movements of allowance for impairment losses
adalah sebagai berikut: are as follows:
31 Desember 2025/December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Saldo awal 647.804 56.903 112.807 817.514 Beginning balance
Pengalihan ke Transfer to:
Kerugian kredit
ekspektasian 12 bulan Expected credit loss
(stage 1) 44.239 (19.168) (25.071) - 12 months (stage 1)
Kerugian kredit ekspektasian
sepanjang umurnya -
tidak mengalami penurunan Expected lifetime credit loss
nilai (stage 2) (12.678) 13.441 (763) - - unimpaired (stage 2)
Kerugian kredit ekspektasian
sepanjang umurnya -
mengalami penurunan Expected lifetime credit loss
nilai (stage 3) (15.253) (37.748) 53.001 - - impaired (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan 664.112 13.428 139.974 817.514 after transfer
Pengukuran kembali bersih
penyisihan kerugian (14.541) 62.211 287.677 335.347 Net remeasurement of allowance
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 36.467 1.476 7.400 45.343 or purchased
Aset keuangan yang
dihentikan pengakuannya (128.262) (21.635) (17.194) (167.091) Financial assets derecognized
Total penambahan (pengurangan) (106.336) 42.052 277.883 213.599 Total additional (deduction)
Aset keuangan yang dihapus buku - - (260.684) (260.684) Financial assets written-off
Saldo akhir 557.776 55.480 157.173 770.429 Ending balance
31 Desember 2024/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 848.365 96.236 150.341 1.094.942 Beginning balance
Pengalihan ke Transfer to:
Kerugian kredit
ekspektasian 12 bulan Expected credit loss
(stage 1) 10.915 (3.058) (7.857) - 12 months (stage 1)
Kerugian kredit ekspektasian
sepanjang umurnya -
tidak mengalami penurunan Expected lifetime credit loss
nilai (stage 2) (14.985) 15.949 (964) - - unimpaired (stage 2)
Kerugian kredit ekspektasian
sepanjang umurnya -
mengalami penurunan Expected lifetime credit loss
nilai (stage 3) (16.893) (47.331) 64.224 - - impaired (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan 827.402 61.796 205.744 1.094.942 after transfer
Pengukuran kembali bersih
penyisihan kerugian (107.372) 64.642 251.504 208.774 Net remeasurement of allowance
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 41.034 351 424 41.809 or purchased
Aset keuangan yang
dihentikan pengakuannya (113.260) (69.886) (19.458) (202.604) Financial assets derecognized
Total penambahan (pengurangan) (179.598) (4.893) 232.470 47.979 Total additional (deduction)
Aset keuangan yang dihapus buku - - (325.407) (325.407) Financial assets written-off
Saldo akhir 647.804 56.903 112.807 817.514 Ending balance
Manajemen berpendapat bahwa jumlah Management believes that the amount of the
cadangan kerugian penurunan nilai kredit yang allowance for impairment losses provided is
diberikan yang dibentuk telah memadai untuk adequate to cover possible losses from
menutup kemungkinan kerugian akibat tidak uncollectible loans.
tertagihnya kredit yang diberikan.
65
Page 923
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. BIAYA DIBAYAR DIMUKA 11. PREPAID EXPENSES
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak berelasi (Catatan 36) Related parties (Note 36)
Jasa flagging 1.756 1.892 Flagging services
1.756 1.892
Pihak Ketiga Third Parties
Pemeliharaan hardware 993 773 Hardware maintenance
Pemeliharaan software 30.393 16.413 Software maintenance
Sewa - 196 Rental
Total 33.142 19.274 Total
12. ASET TETAP DAN ASET HAK GUNA 12. FIXED ASSETS AND RIGHTS OF USE ASSETS
31 Desember 2025/December 31, 2025
Saldo Awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Balance Additions Deductions Reclassifications Ending Balance
Harga Perolehan Cost
Tanah 48.842 - - - 48.842 Land
Bangunan 59.776 16 - - 59.792 Building
Leasehold Improvements 498.525 2.054 - 14.236 514.815 Leasehold Improvements
Kendaraan 44.715 - (34) - 44.681 Vehicles
Inventaris Kantor 422.236 49.384 - 52.965 524.585 Office Equipment
Total 1.074.094 51.454 (34) 67.201 1.192.715 Total
Bangunan dalam penyelesaian 96 131.424 - (67.201) 64.319 Construction in progress
Total 1.074.190 182.878 (34) - 1.257.034 Total
Aset hak guna 659.504 88.913 (725) - 747.692 Rights of use assets
Total harga perolehan 1.733.694 271.791 (759) - 2.004.726 Total cost
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 24.326 2.409 - - 26.735 Buildings
Leasehold Improvements 429.927 44.629 - 69 474.625 Leasehold Improvements
Kendaraan 29.888 4.689 (34) - 34.543 Vehicles
Inventaris Kantor 306.413 55.871 - (69) 362.215 Office Equipment
Total 790.554 107.598 (34) - 898.118 Total
Aset hak guna 438.106 98.519 (204) - 536.421 Rights of use assets
Total akumulasi penyusutan 1.228.660 206.117 (238) - 1.434.539 Total accumulated depreciation
Nilai Buku 505.034 570.187 Book Value
31 Desember 2024/December 31, 2024
Saldo Awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Balance Additions Deductions Reclassifications Ending Balance
Harga Perolehan Cost
Tanah 48.842 - - - 48.842 Land
Bangunan 59.694 82 - - 59.776 Building
Leasehold Improvements 467.690 14.458 - 16.377 498.525 Leasehold Improvements
Kendaraan 44.715 - - - 44.715 Vehicles
Inventaris Kantor 358.394 58.616 (329) 5.555 422.236 Office Equipment
Total 979.335 73.156 (329) 21.932 1.074.094 Total
Bangunan dalam penyelesaian 9.800 12.228 - (21.932) 96 Construction in progress
Total 989.135 85.384 (329) - 1.074.190 Total
Aset hak guna 591.797 69.993 (2.286) - 659.504 Rights of use assets
Total harga perolehan 1.580.932 155.377 (2.615) - 1.733.694 Total cost
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 21.879 2.447 - - 24.326 Buildings
Leasehold Improvements 366.255 63.672 - - 429.927 Leasehold Improvements
Kendaraan 24.947 4.941 - - 29.888 Vehicles
Inventaris Kantor 256.458 50.284 (329) - 306.413 Office Equipment
Total 669.539 121.344 (329) - 790.554 Total
Aset hak guna 344.881 93.933 (708) - 438.106 Rights of use assets
Total akumulasi penyusutan 1.014.420 215.277 (1.037) - 1.228.660 Total accumulated depreciation
Nilai Buku 566.512 505.034 Book Value
66
Page 924
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHTS OF USE ASSETS
(continued)
Bangunan dalam penyelesaian pada tanggal Construction in progress as of December 31, 2025
31 Desember 2025 dan 2024, merupakan renovasi and 2024, are related to several building renovation
atas beberapa bangunan yang disewa dari pihak that were rented from third party, with estimated
ketiga, dengan estimasi persentase penyelesaian percentage of completion as follows:
sebagai berikut:
31 Desember 2025/December 31, 2025
Estimasi tahun Kisaran persentase
penyelesaian/ penyelesaian/
Jumlah/ Estimated year Range percentage
Amount of completion of completion
Renovasi atas beberapa Renovation on several
bangunan yang disewa 64.319 2026 10-90% buildings rented
31 Desember 2024/December 31, 2024
Estimasi tahun Kisaran persentase
penyelesaian/ penyelesaian/
Jumlah/ Estimated year Range percentage
Amount of completion of completion
Renovasi atas beberapa Renovation on several
bangunan yang disewa 96 2025 25-75% buildings rented
Aset hak guna pada tanggal 31 Desember 2025 dan Rights of use assets as of December 31, 2025 and
2024 adalah sebagai berikut: 2024 are as follows:
31 Desember 2025/December 31, 2025
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Harga perolehan Cost
Bangunan 553.860 70.755 - 624.615 Buildings
Kendaraan 105.644 18.158 (725) 123.077 Vehicles
Total harga perolehan 659.504 88.913 (725) 747.692 Total cost
Akumulasi penyusutan Accumulated depreciation
Bangunan 351.853 81.775 - 433.628 Buildings
Kendaraan 86.253 16.744 (204) 102.793 Vehicles
Total akumulasi penyusutan 438.106 98.519 (204) 536.421 Total accumulated depreciation
Nilai buku 221.398 211.271 Book value
31 Desember 2024/December 31, 2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Harga perolehan Cost
Bangunan 494.714 61.236 (2.090) 553.860 Buildings
Kendaraan 97.083 8.757 (196) 105.644 Vehicles
Total harga perolehan 591.797 69.993 (2.286) 659.504 Total cost
Akumulasi penyusutan Accumulated depreciation
Bangunan 275.738 76.637 (522) 351.853 Buildings
Kendaraan 69.143 17.296 (186) 86.253 Vehicles
Total akumulasi penyusutan 344.881 93.933 (708) 438.106 Total accumulated depreciation
Nilai buku 246.916 221.398 Book value
67
Page 925
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHTS OF USE ASSETS
(continued)
Beban hak guna yang dilaporkan dalam laporan laba Rights of use expense disclosed in the statement of
rugi pada tahun yang berakhir pada tanggal profit or loss for the year ended December 31, 2025
31 Desember 2025 dan 2024 adalah sebagai berikut: and 2024 are as follows:
31 Desember 2025/December 31, 2025
Beban Beban yang
penyusutan Beban berhubungan
aset hak guna/ bunga atas dengan sewa
Rights of liabilitas sewa/ jangka pendek/
use assets Interest expense Expense related
depreciation on lease to short-term
expense liabilities lease
Bangunan 81.775 13.897 6.425 Buildings
Kendaraan 16.744 2.003 5.110 Vehicles
Total 98.519 15.900 11.535 Total
31 Desember 2024/December 31, 2024
Beban Beban yang
penyusutan Beban berhubungan
aset hak guna/ bunga atas dengan sewa
Rights of liabilitas sewa/ jangka pendek/
use assets Interest expense Expense related
depreciation on lease to short-term
expense liabilities lease
Bangunan 76.637 15.280 7.163 Buildings
Kendaraan 17.296 1.760 2.596 Vehicles
Total 93.933 17.040 9.759 Total
Bank menyewa beberapa aset termasuk kendaraan, The Bank leases several assets including vehicles,
rumah dinas, gedung kantor dan lain-lain. Rata-rata office houses, office buildings and others. The
masa sewa berkisar antara 3 - 5 tahun. average of lease term ranges from 3 - 5 years.
Bank juga memiliki sewa tertentu dengan masa sewa The Bank also has certain leases with terms of
12 bulan atau kurang dan sewa aset bernilai rendah. 12 months or less and leases of low value assets.
Bank menerapkan pengecualian untuk sewa jangka The Bank applies exemptions for short-term and
pendek dan sewa bernilai rendah untuk sewa low-value leases for these leases.
tersebut.
Untuk tahun yang berakhir pada tanggal For the year ended December 31, 2024, the Bank
31 Desember 2024, Bank menjual aset tetapnya sold fixed assets with book value amounting to
dengan nilai buku sebesar RpNihil dengan harga jual RpNil, with selling price amounting to Rp7 (Note 33).
sebesar Rp7 (Catatan 33).
Keuntungan/kerugian neto atas penjualan aset tetap Net gain/loss on sale of fixed assets are recorded
dicatat pada akun Beban Non-Operasional - Neto. on the Non-Operating Expenses - Net.
Hak atas tanah diperoleh berdasarkan Sertifikat Hak Land rights acquired under "Building Usage Rights"
Guna Bangunan (“HGB”) yang dapat diperbaharui ("HGB") that can be renewed will expire between
dengan masa yang akan berakhir antara tahun 2028 2028 and 2041. Based on past experience, the
sampai 2041. Mengacu pada praktek di masa Bank has confidence to extend the HGB.
lampau, Bank memiliki keyakinan dapat
memperpanjang HGB tersebut.
68
Page 926
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHTS OF USE ASSETS
(continued)
Pada tanggal 31 Desember 2025 dan 2024, seluruh As of December 31, 2025 and 2024, all fixed assets,
aset tetap, kecuali tanah, telah diasuransikan untuk except land, are insured to cover potential losses
menutupi kemungkinan kerugian terhadap risiko against fire, theft, and natural disasters to
kebakaran, pencurian, dan bencana alam pada PT Axa Insurance Indonesia (a third party) with total
PT Axa Insurance Indonesia (pihak ketiga), dengan sum insured of approximately Rp377,152 and
nilai jumlah pertanggungan asuransi masing-masing Rp352,045, respectively.
berkisar sebesar Rp377.152 dan Rp352.045.
Manajemen berpendapat bahwa nilai pertanggungan Management believes that the insurance coverage
tersebut telah memadai untuk menutupi is adequate to cover possible losses on the assets
kemungkinan kerugian yang terjadi atas aset tetap insured.
yang dipertanggungkan.
Pada tanggal 31 Desember 2025 dan 2024, jumlah As of December 31, 2025 and 2024, the gross
nilai tercatat bruto dari setiap aset tetap yang telah amount of fixed asset which has been fully
disusutkan penuh namun masih digunakan masing- depreciated and are still being used amounted to
masing adalah sebesar Rp639.423 dan Rp527.870. Rp639,423 and Rp527,870, respectively. The fixed
Aset tetap yang telah disusutkan penuh namun masih assets that have been fully depreciated but still in
digunakan oleh Bank antara lain berupa bangunan, use by the Bank, include buildings, leasehold
leasehold Improvements, kendaraan, dan inventaris Improvements, vehicles, and office equipment.
kantor.
Manajemen berpendapat tidak terdapat indikasi Management believes that there is no indication of
penurunan nilai atas aset tetap yang dimiliki Bank impairment of fixed assets owned by the Bank as of
pada tanggal 31 Desember 2025 dan 2024. December 31, 2025 and 2024.
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there were no
terdapat aset tetap yang dijaminkan. fixed assets pledged as collateral.
13. ASET TAK BERWUJUD - NETO 13. INTANGIBLE ASSETS - NET
31 Desember 2025/December 31, 2025
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
Balance Additions Deductions Reclassifications Balance
Harga perolehan 153.992 6.442 - 744 161.178 Cost
Aset tidak berwujud Intangible assets
dalam penyelesaian 94.866 49.524 - (744) 143.646 in progress
Total 248.858 55.966 - - 304.824 Total
Akumulasi amortisasi 120.631 15.074 - - 135.705 Accumulated amortization
Nilai Buku 128.227 169.119 Book value
31 Desember 2024/December 31, 2024
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
Balance Additions Deductions Reclassifications Balance
Harga perolehan 142.347 9.070 - 2.575 153.992 Cost
Aset tidak berwujud Intangible assets
dalam penyelesaian 1.814 95.627 - (2.575) 94.866 in progress
Total 144.161 104.697 - - 248.858 Total
Akumulasi amortisasi 99.284 21.347 - - 120.631 Accumulated amortization
Nilai Buku 44.877 128.227 Book value
69
Page 927
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. ASET TAK BERWUJUD - NETO (lanjutan) 13. INTANGIBLE ASSETS - NET (continued)
Aset tidak berwujud merupakan perangkat lunak Intangible assets are mainly software used by the
yang digunakan Bank. Manajemen Bank Bank. The Bank’s Management believes that there
berpendapat tidak terdapat indikasi penurunan nilai is no indication of impairment of intangible assets
aset tidak berwujud yang dimiliki Bank pada tanggal owned by the Bank as of December 31, 2025 and
31 Desember 2025 dan 2024. 2024.
Aset tidak berwujud dalam penyelesaian pada Intangible assets in progress as of
tanggal 31 Desember 2025 dan 2024, merupakan December 31, 2025 and 2024, are related to
instalasi aplikasi software, dengan estimasi installation of software application with estimated
persentase penyelesaian sebagai berikut: percentage of completion as follows:
31 Desember 2025/December 31, 2025
Estimasi tahun Kisaran persentase
penyelesaian/ penyelesaian/
Jumlah/ Estimated year Range percentage
Amount of completion of completion
Aset tidak berwujud 143.646 2026 90% Intangible assets
31 Desember 2024/December 31, 2024
Estimasi tahun Kisaran persentase
penyelesaian/ penyelesaian/
Jumlah/ Estimated year Range percentage
Amount of completion of completion
Aset tidak berwujud 94.866 2025 25-75% Intangible assets
14. ASET LAIN-LAIN 14. OTHER ASSETS
Pada tanggal 31 Desember 2025 dan 2024, aset As of December 31, 2025 and 2024, the Bank's
lain-lain Bank terdiri dari: other assets consist of the following:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak Berelasi (Catatan 36) Related Parties (Note 36)
Pendapatan bunga yang masih
akan diterima 178.436 154.058 Accrued interest receivables
Lain-lain - neto 3.102 1.448 Others - net
Pihak Ketiga Third Parties
Pendapatan bunga yang masih
akan diterima 266.233 249.236 Accrued interest receivables
Lain-lain - neto 55.053 35.006 Others - net
Total 502.824 439.748 Total
Pendapatan Bunga Yang Masih Akan Diterima Accrued Interest Receivables
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak Berelasi Related Parties
Efek-efek 178.400 154.015 Securities
Kredit yang diberikan 36 43 Loans
178.436 154.058
Pihak Ketiga Third Parties
Kredit yang diberikan - neto 266.063 249.066 Loans - net
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 170 170 and other banks
266.233 249.236
Total 444.669 403.294 Total
70
Page 928
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. ASET LAIN-LAIN (lanjutan) 14. OTHER ASSETS (continued)
Lain-lain - neto Others - net
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Security deposits
Setoran jaminan 17.581 3.717 Advances of purchase goods
Uang muka pengadaan barang dan jasa 12.586 12.405 and services
Uang muka promosi
pengembangan usaha 8.407 7.777 Advances of business development
Tagihan transaksi ATM 7.963 7.531 ATM receivables
Persediaan barang cetakan 1.357 35 Printing Supplies Inventory
Tagihan kepada pihak ketiga 966 3.678 Receivables to third parties
Lain-lain 9.295 1.311 Others
Total 58.155 36.454 Total
15. LIABILITAS SEGERA 15. LIABILITIES DUE IMMEDIATELY
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak Ketiga - Rupiah Third Parties - Rupiah
Setoran dan transfer 43.486 49.419 Deposit and transfer
Liabilitas premi asuransi Insurance premium
atas kredit yang diberikan 11.657 9.062 liabilities for loans
Liabilitas Jaminan Hari Tua
(JHT) Pensiun 1.180 1.091 Pension plan liabilities
Liabilitas asuransi kesehatan 1.284 1.229 Health insurance liabilities
Liabilitas dana pensiun 507 799.205 Pension funds liabilities
Liabilitas jamsostek 65 2.198 Jamsostek liabilities
Total 58.179 862.204 Total
16. SIMPANAN NASABAH 16. DEPOSITS FROM CUSTOMERS
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Giro 434.920 1.025.796 Current accounts
Tabungan 12.392.749 10.372.334 Saving deposits
Deposito berjangka 42.202.904 37.426.417 Time deposits
Total 55.030.573 48.824.547 Total
Berdasarkan Undang-Undang No. 24 tentang Based on Law No. 24 regarding the Indonesia
Lembaga Penjaminan Simpanan (“LPS”) tanggal Deposit Insurance Agency (“LPS”) dated
22 September 2004, efektif sejak tanggal September 22, 2004, effective on September 22,
22 September 2005, sebagaimana diubah dengan 2005, which was amended by the Law No. 7 Year
Undang-Undang No. 7 Tahun 2009 tanggal 2009 dated January 13, 2009 regarding the
13 Januari 2009 tentang Penetapan Peraturan Stipulation of Government Regulation No. 3 Year
Pemerintah Pengganti Undang-Undang No. 3 Tahun 2008, LPS was formed to guarantee certain
2008, LPS dibentuk untuk menjamin liabilitas tertentu obligations of commercial banks under the
bank-bank umum berdasarkan program penjaminan applicable guarantee program, in which the amount
yang berlaku, yang besaran nilai jaminannya dapat of guarantee can vary if it meets the applicable
berubah jika memenuhi kriteria tertentu yang berlaku. criteria.
71
Page 929
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. SIMPANAN NASABAH (lanjutan) 16. DEPOSITS FROM CUSTOMERS (continued)
Berdasarkan Peraturan Pemerintah Republik Based on Government Regulation of the Republic of
Indonesia No. 66/2008 tanggal 13 Oktober 2008 Indonesia No. 66/2008 dated October 13, 2008
mengenai besarnya nilai simpanan yang dijamin concerning the amount of deposit value guaranteed
LPS, pada tanggal 31 Desember 2025 dan 2024, by LPS, as of December 31, 2025 and 2024, is up
jumlah simpanan yang dijamin LPS adalah simpanan to Rp2,000 per customer per bank.
sampai dengan Rp2.000 per nasabah per bank.
Pada tanggal 31 Desember 2025 berdasarkan Surat As of December 31, 2025 based on the LPS Circular
Edaran LPS No. PENG-7/DSPS/2025 Tahun 2025 Letter No. PENG-7/DSPS/2025 Year 2025 dated
tanggal 22 September 2025 simpanan nasabah September 22, 2025 customer deposits are only
dijamin hanya jika suku bunganya sama dengan atau covered if the interest rate is equal to or below
dibawah 3.50% untuk simpanan dalam Rupiah dan 3.50% for deposits denominated in Rupiah and
31 Desember 2024, berdasarkan Surat Edaran LPS December 31, 2024 based on the LPS Circular
No. PENG-3/DSPS/2023 Tahun 2023 tanggal 28 Letter No. PENG-3/DSPS/2023 Year 2023 dated
Februari 2023, simpanan nasabah dijamin hanya jika February 28, 2023, customer deposits are only
suku bunganya sama dengan atau dibawah 4,25% covered if the interest rate is equal to or below
untuk simpanan dalam Rupiah. 4.25% for deposits denominated in Rupiah.
Pada tanggal 31 Desember 2025 dan 2024, Bank As of December 31, 2025 and 2024, the Bank is a
adalah peserta dari program penjaminan tersebut. participant of that guarantee program.
Giro, tabungan, dan deposito berjangka yang dimiliki Current accounts, saving deposits and time deposits
Bank pada tanggal 31 Desember 2025 dan 2024 held by the Bank as of December 31, 2025 and 2024
dapat dirinci sebagai berikut: are detailed as follows:
a. Giro a. Current accounts
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Pihak Berelasi (Catatan 36) 222.551 826.830 Related Parties (Note 36)
Pihak Ketiga 212.369 198.966 Third Parties
Total 434.920 1.025.796 Total
Per 31 Desember 2025 dan 2024, tidak ada As of December 31, 2025 and 2024, there were
saldo giro yang dijadikan jaminan kredit yang no current accounts pledged as collateral for
diberikan. loans.
b. Tabungan b. Saving deposits
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Pihak Berelasi (Catatan 36) 5.541 8.408 Related Parties (Note 36)
Pihak Ketiga 12.387.208 10.363.926 Third Parties
Total 12.392.749 10.372.334 Total
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, there were
tidak terdapat tabungan yang dijadikan jaminan no saving deposits pledged as collateral for
kredit yang diberikan. loans.
72
Page 930
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. SIMPANAN NASABAH (lanjutan) 16. DEPOSITS FROM CUSTOMERS (continued)
c. Deposito berjangka c. Time deposits
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Pihak Berelasi (Catatan 36) 8.540.828 7.798.850 Related Parties (Note 36)
Pihak Ketiga 33.662.076 29.627.567 Third Parties
Total 42.202.904 37.426.417 Total
Berdasarkan jangka waktu kontrak: Based on contract period:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
1 bulan 14.208.314 11.878.795 1 month
3 bulan 19.412.328 18.914.989 3 months
6 bulan 3.908.984 6.031.353 6 months
12 bulan 4.669.134 597.334 12 months
24 bulan 3.664 3.666 24 months
36 bulan 480 280 36 months
Total 42.202.904 37.426.417 Total
Berdasarkan sisa umur jatuh tempo: Based on the remaining maturities:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
< 1 bulan 19.469.226 15.582.162 < 1 month
1 - 3 bulan 19.345.660 18.103.700 1 - 3 months
4 - 6 bulan 3.179.510 3.588.645 4 - 6 months
7 - 12 bulan 205.715 149.989 7 - 12 months
> 12 bulan 2.793 1.921 > 12 months
Total 42.202.904 37.426.417 Total
Jumlah deposito berjangka yang dijadikan The amount of time deposits pledged as
sebagai jaminan kredit yang diberikan pada collateral for loans as of December 31, 2025
tanggal 31 Desember 2025 dan 2024, and 2024, amounted to Rp102,413 and
masing-masing sebesar Rp102.413 dan Rp145,849, respectively (Note 10g).
Rp145.849 (Catatan 10g).
Kisaran tingkat suku bunga per tahun pada The range of interest rates per annum as of
tanggal 31 Desember 2025 dan 2024 adalah December 31, 2025 and 2024 are as follows:
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Giro 0,00% - 5,00% 0,00% - 4,00% Current accounts
Tabungan 0,00% - 5,50% 0,00% - 5,00% Saving deposits
Deposito berjangka 2,50% - 7,20% 3,50% - 7,15% Time deposits
73
Page 931
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. SIMPANAN DARI BANK LAIN 17. DEPOSITS FROM OTHER BANKS
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak Ketiga Third Parties
Rupiah Rupiah
Giro 22.971 12.434 Current accounts
Tabungan 15.818 16.119 Saving deposits
Interbank call money - 700.000 Interbank call money
Deposito Berjangka 11.000 26.500 Time deposits
Total 49.789 755.053 Total
Kisaran tingkat suku bunga per tahun pada tanggal The range of interest rates per annum as of
31 Desember 2025 dan 2024 adalah sebagai berikut: December 31, 2025 and 2024 are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Giro 0,00% - 2,50% 0,00% - 2,50% Current accounts
Tabungan 0,75% - 1,25% 0,00% - 1,75% Saving deposits
Interbank call money - 6,30% - 6,50% Interbank call money
Deposito berjangka 3,00% - 4,25% 3,50% - 4,25% Time deposits
Klasifikasi jangka waktu simpanan dari bank lain The classification of the term of deposits from other
berdasarkan sisa umur sampai dengan saat jatuh banks based on the remaining maturities are as
tempo adalah sebagai berikut: follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Kurang dari 1 bulan Less than 1 month
Giro 22.971 12.434 Current accounts
Tabungan 15.818 16.119 Saving deposits
Interbank call money - 700.000 Interbank call money
Deposito berjangka 11.000 26.500 Time deposits
Total 49.789 755.053 Total
18. PERPAJAKAN 18. TAXATION
a. Utang Pajak a. Taxes Payable
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pajak penghasilan: Income tax:
Pasal 4 ayat 2 27.711 28.759 Art 4(2)
Pasal 21 2.047 2.266 Art 21
Pasal 23 976 963 Art 23
Pasal 25 14.802 15.454 Art 25
Pasal 26 1 1 Art 26
Pasal 29 3.628 4.056 Art 29
Pajak Pertambahan Nilai 907 837 Value Added Tax
Total 50.072 52.336 Total
74
Page 932
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
b. Beban Pajak b. Tax Expense
Tahun yang berakhir pada tanggal
31 Desember/Year ended December 31,
2025 2024
Beban pajak dari: Tax expense from:
Pajak kini 385.848 371.373 Current tax
Tahun lalu dari
hasil pemeriksaan pajak - 1.770 Prior year tax examination
Pajak tangguhan 74.152 88.940 Deferred tax
Total 460.000 462.083 Total
c. Pajak Penghasilan Beban Kini c. Current Income Tax Expense
Tahun yang berakhir pada tanggal
31 Desember/Year ended December 31,
2025 2024
Laba sebelum taksiran Income before estimated
pajak penghasilan sesuai income tax in accordance with
dengan laporan laba rugi statement of profit or
dan penghasilan loss and other
komprehensif lain 2.041.080 2.039.633 comprehensive income
Beda Waktu Temporary differences
Koreksi cadangan kerugian
penurunan nilai atas kredit Adjustment of allowance
yang diberikan (205.723) (358.833) for impairment losses on loans
Penyusutan aset tetap (7.036) 6.263 Depreciation of fixed assets
Penyusutan aset hak guna Depreciation of rights of use assets
dan beban bunga and interest expense
liabilitas sewa (6.495) 5.027 of lease liabilities
Biaya imbalan pasti Post-employment
pasca kerja dan benefits and other long-term
jangka panjang lainnya (39.041) (58.656) employment benefits expense
Amortisasi aset tidak berwujud 164 2.434 Amortization of intangible assets
Kerugian yang belum direalisasi atas Unrealized loss on
perubahan nilai wajar efek-efek changes in fair value of
yang diklasifikasikan sebagai classified as
nilai wajar melalui laba rugi 1.179 - fair value through profit or loss
Penyisihan kerugian penurunan Allowance for impairment losses
aset keuangan lainnya (80.100) (510) other financial assets
(337.052) (404.275)
Beda Tetap Permanent differences
Biaya pengembangan usaha 36.131 36.439 Business development expenses
Biaya askes 663 177 Health insurance expenses
Biaya program sales 1.103 1.726 Program sales expenses
Biaya relokasi 1.124 1.311 Relocation expenses
Biaya kegiatan olahraga dan
kesenian 1.027 1.173 Sport activities and art expenses
Biaya sumbangan 2.431 2.981 Donation expenses
Biaya risiko operasional 1.977 1.117 Operational risk expenses
Biaya lain-lain 5.371 7.776 Other expenses
49.827 52.700
Taksiran laba kena pajak 1.753.855 1.688.058 Estimated taxable income
75
Page 933
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
c. Pajak Penghasilan Beban Kini (lanjutan) c. Current Income Tax Expense (continued)
Tahun yang berakhir pada tanggal
31 Desember/Year ended December 31,
2025 2024
Taksiran pajak Estimated corporate
penghasilan badan 385.848 371.373 income tax
Dikurangi: Less:
Kredit Pajak - PPh Pasal 25 382.220 367.317 Tax credit - Income tax art 25
Taksiran utang pajak Estimated income tax
penghasilan 3.628 4.056 payables
Rekonsiliasi antara laba sebelum beban pajak The reconciliation between income before tax
dikali tarif pajak yang berlaku dengan beban expense multiplied by using the applicable tax
pajak adalah sebagai berikut: rate and tax expense are as follows:
Tahun yang berakhir pada tanggal
31 Desember/Year ended December 31,
2025 2024
Laba sebelum beban Income before
pajak penghasilan 2.041.080 2.039.633 income tax expense
Tarif pajak 22% 22% Tax rate
449.038 448.719
Pengaruh pajak atas Tax effects on
perbedaan permanen 10.962 11.594 permanent difference
Pajak tahun sebelumnya - 1.770 Tax for prior year
Total beban pajak 460.000 462.083 Total tax expense
Perhitungan pajak penghasilan badan untuk The above calculation of corporate income tax
tahun yang berakhir pada 31 Desember 2025 for the year ended December 31, 2025 will be
tersebut di atas akan menjadi dasar dalam used as basis for filling the Annual Tax Return
pengisian Surat Pemberitahuan Tahunan (“SPT”) of Corporate Income Tax.
(“SPT”) Pajak Penghasilan Badan.
Perhitungan pajak penghasilan badan untuk The calculation of corporate income tax for the
tahun yang berakhir pada 31 Desember 2024 year ended December 31, 2024 is same as the
sama dengan Surat Pemberitahuan Tahunan Annual Tax Return filed by the Bank to the Tax
yang disampaikan Bank ke Kantor Pelayanan Office.
Pajak.
Berdasarkan Undang-undang No. 7 Tahun 2021 Based on Law No. 7 Year 2021 dated
tanggal 29 Oktober 2021 tentang Harmonisasi October 29, 2021 on Harmonization of Taxation
Peraturan Perpajakan, antara lain mengatur Regulation, among others regulates that
bahwa tarif pajak yang dikenakan atas income tax rate on Corporate taxpayer and
penghasilan kena pajak bagi Wajib Pajak badan Permanent Establishment’s taxable income is
dalam negeri dan bentuk usaha tetap adalah 22% which effective since fiscal year 2022.
sebesar 22% yang berlaku sejak tahun pajak
2022.
76
Page 934
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
d. Pajak Tangguhan d. Deferred Tax
Rincian aset/(liabilitas) pajak tangguhan pada The details of deferred tax assets/(liabilities) as
tanggal 31 Desember 2025 dan 2024 adalah of December 31, 2025 and 2024 are as follows:
sebagai berikut:
31 Desember 2025/December 31, 2025
Dikreditkan/
(dibebankan)
Dikreditkan/ ke penghasilan
(dibebankan) komprehensif
ke laporan lainnya/
laba rugi/ Credited/
Credited/ (charged) to
Saldo awal/ (charged) to other Saldo akhir/
Beginning statement of comprehensive Ending
balance profit or loss income balance
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan kerja 94.731 (8.589) 702 86.844 Employee benefits liabilities
Penyisihan kerugian penurunan Allowance for impairment losses
nilai kredit yang diberikan 47.348 (45.259) - 2.089 on loans
Penyisihan kerugian penurunan Allowance for impairment losses
nilai aset keuangan lainnya 17.622 (17.622) - - on other financial assets
Aset tetap 8.699 (1.548) - 7.151 Fixed assets
Aset hak guna (8.501) (4.927) - (13.428) Right-of-use assets
Liabilitas sewa 19.966 3.498 - 23.464 Lease liabilities
Cadangan kerugian penurunan Allowance for impairment
nilai aset lain-lain 1.296 - - 1.296 other assets
Kerugian neto yang belum
direalisasi dari kenaikan/
penurunan nilai wajar Net unrealized loss/(gain) from
efek-efek yang diklasifikasikan increase/decrease in fair value
sebagai nilai wajar melalui of securities classified as fair value
laba/rugi - 259 - 259 through profit/loss
181.161 (74.188) 702 107.675
Liabilitas pajak tangguhan Deferred tax liabilities
Kerugian neto yang belum
direalisasi dari kenaikan/
penurunan nilai wajar Net unrealized loss from
efek-efek yang diklasifikasikan increase/decrease in fair value
sebagai nilai wajar melalui of securities classified as fair value
penghasilan komprehensif lain 21.898 - (52.586) (30.688) through other comprehensive income
Amortisasi aset tidak berwujud (947) 36 - (911) Amortization of intangible assets
20.951 36 (52.586) (31.599)
Total 202.112 (74.152) (51.884) 76.076 Total
31 Desember 2024/December 31, 2024
Dikreditkan/
(dibebankan)
Dikreditkan/ ke penghasilan
(dibebankan) komprehensif
ke laporan lainnya/
laba rugi/ Credited/
Credited/ (charged) to
Saldo awal/ (charged) to other Saldo akhir/
Beginning statement of comprehensive Ending
balance profit or loss income balance
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan kerja 111.374 (12.904) (3.739) 94.731 Employee benefits liabilities
Penyisihan kerugian penurunan Allowance for impairment losses
nilai kredit yang diberikan 126.291 (78.943) - 47.348 on loans
Penyisihan kerugian penurunan Allowance for impairment losses
nilai aset keuangan lainnya 17.734 (112) - 17.622 on other financial assets
Aset tetap 7.321 1.378 - 8.699 Fixed assets
Aset hak guna (5.858) (2.643) - (8.501) Right-of-use assets
Liabilitas sewa 16.217 3.749 - 19.966 Lease liabilities
Cadangan kerugian penurunan Allowance for impairment losses
nilai aset lain-lain 1.296 - - 1.296 other assets
274.375 (89.475) (3.739) 181.161
77
Page 935
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
d. Pajak Tangguhan (lanjutan) d. Deferred Tax (continued)
31 Desember 2024/December 31, 2024
Dikreditkan/
(dibebankan)
Dikreditkan/ ke penghasilan
(dibebankan) komprehensif
ke laporan lainnya/
laba rugi/ Credited/
Credited/ (charged) to
Saldo awal/ (charged) to other Saldo akhir/
Beginning statement of comprehensive Ending
balance profit or loss income balance
Aset pajak tangguhan Deferred tax assets
(Keuntungan)/Kerugian
neto yang belum
direalisasi dari kenaikan/
penurunan nilai wajar Net unrealized loss/(gain) from
efek-efek yang diklasifikasikan increase/decrease in fair value
sebagai nilai wajar melalui of securities classified as fair value
penghasilan komprehensif lain (262) - 22.160 21.898 through other comprehensive income
Amortisasi aset tidak berwujud (1.482) 535 - (947) Amortization of intangible assets
(1.744) 535 22.160 20.951
Total 272.631 (88.940) 18.421 202.112 Total
Aset pajak tangguhan dihitung dengan Deferred tax assets are calculated using
menggunakan tarif pajak yang berlaku atau applicable tax rate or substantially enacted tax
secara substansial telah berlaku pada tanggal rate at statement of financial position date.
laporan posisi keuangan.
e. Peraturan Menteri Keuangan e. Minister of Finance Regulation
Menteri Keuangan Republik Indonesia The Minister of Finance of the Republic of
menerbitkan Peraturan Menteri Keuangan Indonesia issued Minister of Finance
(PMK) No. 74 pada tanggal 10 Oktober 2024. Regulation (PMK) No. 74 on October 10, 2024.
Berdasarkan peraturan tersebut, Bank harus Based on this regulation, the Bank must
menghitung cadangan piutang tak tertagih calculate reserves for bad debts in accordance
sesuai dengan batasan tertentu yang diatur di with certain limits regulated in PMK 74 starting
dalam PMK 74 mulai tanggal 1 Januari 2024. January 1, 2024. On January 1, 2024, there is
Pada tanggal 1 Januari 2024, terdapat selisih an excess value of reserves per fiscal
lebih nilai cadangan per fiskal sebesar amounting to Rp221,198. In accordance with
Rp221.198. Sesuai dengan ketentuan di dalam the provisions in PMK 74, the Bank decided to
PMK 74, Bank memutuskan untuk charge the excess in the 2024 and 2025
membebankan selisih lebih tersebut di dalam income tax calculation.
perhitungan pajak penghasilan tahun 2024 dan
2025.
f. Dampak Penerapan Pilar 2 Organization for f. The impact of Pillar 2 of Organization for
Economic Co-operation and Development Economic Co-operation and Development
(“OECD”) (“OECD)
Berdasarkan Peraturan Menteri Keuangan Based on the Regulation of the Minister of
Republik Indonesia Nomor 136 Tahun 2024 Finance of the Republic of Indonesia Number
(“PMK-136”) tentang Pengenaan Pajak Minimum 136 Year 2024 (“PMK-136”) concerning the
Global Berdasarkan Kesepakatan Internasional, Imposition of Global Minimum Tax will come
ketentuan pengenaan pajak minimum global into force in Indonesia, the jurisdiction where
akan mulai berlaku di Indonesia, yurisdiksi di the Bank is incorporated, on January 1, 2025.
mana Bank didirikan, pada tanggal 1 Januari PMK-136 is calculated for the annual fiscal
2025. PMK-136 dihitung untuk periode fiskal period ending on December 31, 2025, based on
tahunan yang berakhir di 31 Desember 2025, the assessment that has been carried out
berdasarkan penilaian yang telah dilakukan comprehensively as a Group, the Bank is not
menyeluruh secara Grup, Bank diestimasikan expected to have Pillar Two income taxes
tidak memiliki tambahan pajak penghasilan Pilar exposure.
Dua.
78
Page 936
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
g. Administrasi g. Administration
Berdasarkan peraturan perpajakan di Indonesia, According to the taxation laws of Indonesia,
Bank menyampaikan Surat Pemberitahuan Bank submits the Annual Corporate Income
Pajak Tahunan ke kantor pajak atas dasar self- Tax Returns to the tax office on the basis of self
assessment. Kantor pajak berhak memeriksa assessment. The Directorate General of
atau mengoreksi pajak dalam jangka waktu Taxation may assess or amend taxes within
5 (lima) tahun setelah tanggal pajak terutang. 5 (five) years from time when the tax becomes
due.
Surat Permintaan Penjelasan atas Data Request Letter of Explanation on Data and/or
dan/atau Keterangan (SP2DK) tahun pajak 2020 Information (SP2DK) fiscal year 2020 and 2021
dan 2021
Bank menerima SP2DK tahun pajak 2020 dan Bank received SP2DK on fiscal year 2020 and
2021 masing-masing di bulan Desember 2023 2021 in December 2023 and November 2024,
dan November 2024. Atas hasil SP2DK tersebut, respectively. Bank has agreed on the result of
Bank setuju untuk membayar kekurangan pajak the SP2DK to pay the underpayment of income
penghasilan pasal 29 dengan total Rp1.770 dan tax art 29 totaling Rp1,770 and charged as
dibebankan sebagai beban pajak penghasilan - current income tax - prior year (Note 18b) in
tahun lalu (Catatan 18b) di tahun 2024. 2024.
Surat Permintaan Penjelasan atas Data Request Letter of Explanation on Data and/or
dan/atau Keterangan (SP2DK) tahun pajak 2022 Information (SP2DK) fiscal year 2022
Bank menerima SP2DK tahun pajak 2022 di Bank received SP2DK on fiscal year 2022 in
bulan Juni 2025. Atas hasil SP2DK tersebut, June 2025. Bank has agreed on the result of
Bank setuju untuk membayar kekurangan pajak the SP2DK to pay the underpayment of income
penghasilan pasal 29 dengan total Rp385. tax art 29 totaling Rp385.
19. SURAT BERHARGA YANG DITERBITKAN 19. SECURITIES ISSUED
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Obligasi Berkelanjutan I Tahap II 1.200.000 1.200.000 Continuing Bonds I Phase II
Obligasi Berkelanjutan II Tahap I 1.500.000 - Continuing Bonds II Phase I
Dikurangi: Less:
Beban emisi yang belum diamortisasi: Unamortized issuance costs:
Saldo awal 907 2.435 Beginning balance
Penambahan 5.238 - Addition
Amortisasi (1.561) (1.528) Amortization
4.584 907
Total 2.695.416 1.199.093 Total
Surat berharga yang diterbitkan sesuai dengan jatuh Securities issued based on maturity profile:
temponya:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Tahun Year
2026 1.200.000 1.200.000 2026
2028 800.000 - 2028
2030 700.000 - 2030
Total 2.700.000 1.200.000 Total
79
Page 937
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. SURAT BERHARGA YANG DITERBITKAN 19. SECURITIES ISSUED (continued)
(lanjutan)
Obligasi Berkelanjutan I Continuing Bonds I
Obligasi Berkelanjutan I Bank Mandiri Taspen Tahap Bank Mandiri Taspen Continuing Bonds I Phase II
II Tahun 2021 Year 2021
Pada tanggal 29 April 2021, Bank menerbitkan On April 29, 2021, the Bank issued Bank Mandiri
Obligasi Berkelanjutan I Bank Mandiri Taspen Tahap Taspen Continuing Bonds I Phase II Year 2021
II Tahun 2021 (“Obligasi Berkelanjutan I Tahap II (“Continuing Bonds I Phase II Year 2021”) with a
Tahun 2021”) dengan nominal Rp2.000.000 yang nominal value of Rp2,000,000 which consist of 2
terdiri atas 2 (dua) seri: (two) series:
Obligasi/ Nilai nominal/ Suku bunga tetap per tahun/ Tanggal jatuh tempo/
Bonds Nominal value Fixed interest rate per annum Maturity date
Seri A/Series A 800.000 6,50% 28 April 2024/April 28, 2024
Seri B/Series B 1.200.000 7,25% 28 April 2026/April 28, 2026
Bunga Obligasi Berkelanjutan I Tahap II Tahun 2021 The interest of Continuing Bonds I Phase II Year
dibayarkan setiap triwulan, dengan pembayaran 2021 is paid quarterly, with the first payment on
bunga pertama dilakukan pada tanggal 28 Juli 2021, July 28, 2021, while the last payment of interest and
sedangkan pembayaran bunga obligasi terakhir also the maturity and payment date of the bonds’
sekaligus jatuh tempo obligasi adalah pada tanggal principal is on April 28, 2024 for series A and
28 April 2024 untuk Seri A dan 28 April 2026 untuk April 28, 2026 for series B. The trustee for
Seri B yang juga merupakan tanggal pelunasan Continuing Bonds I Phase II Year 2021 is PT Bank
pokok dari masing-masing seri obligasi. Wali amanat Permata Tbk.
dari penerbitan Obligasi Berkelanjutan I Tahap II
Tahun 2021 adalah PT Bank Permata Tbk.
Selama berlakunya jangka waktu Obligasi dan During the validity period of the Bonds and prior to
sebelum dilunasinya jumlah terhutang, Bank the repayment of the bonds, the Bank is under
berkewajiban untuk: (i) memelihara pada setiap saat obligation to: (i) maintain at all times the Bank’s
keadaan keuangan berada dalam kondisi sehat financial level in good condition as regulated by
sesuai ketentuan OJK; (ii) mempertahankan tingkat OJK; (ii) maintain the Bank’s health level at a
kesehatan Bank minimal berada dalam peringkat minimum in the composite level 3 (three) which is
komposit 3 (tiga) yang tergolong “Cukup Baik”, “Fair”, according to internal assessment based upon
sesuai penilaian internal berdasarkan ketentuan Bank Indonesia’s regulation; (iii) obtain and comply
Bank Indonesia; (iii) memperoleh, mematuhi segala with permits and approvals (from the Government
ketentuan dan melakukan hal-hal yang diperlukan and other parties) and ensure that the Bank
untuk menjaga tetap berlakunya segala ijin dan conforms with Indonesia’s rules and regulations.
persetujuan (baik dari pemerintah ataupun lainnya)
dan melakukan hal-hal yang diwajibkan peraturan
perundang-undangan Republik Indonesia.
Bank tanpa persetujuan tertulis wali amanat tidak The Bank, without a written consent from the trustee
akan melakukan hal-hal sebagai berikut: will not: (i) reduce the Bank’s issued and fully paid
(i) mengurangi modal ditempatkan dan disetor up capital except such a reduction is conducted
kecuali karena adanya ketentuan Pemerintah atau based on regulations from the Government of
Bank Indonesia; (ii) mengadakan perubahan bidang Indonesia or Bank Indonesia; (ii) undergo a change
usaha; (iii) mengadakan penggabungan, konsolidasi, in its main business; (iii) undergo merger,
akuisisi dengan entitas lain yang menyebabkan consolidation, or acquisitions which led to the
bubarnya Bank. dissolution of the Bank.
Obligasi ini tidak dijamin dengan suatu bentuk The bonds are not guaranteed with specific
jaminan khusus. guarantee.
Bank telah melunasi Obligasi Berkelanjutan I Bank The Bank has fully paid Bank Mandiri Taspen
Mandiri Taspen Tahap II Tahun 2021 Seri A pada Continuing Bonds I Phase II Year 2021 Series A on
tanggal 28 April 2024. April 28, 2024.
80
Page 938
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. SURAT BERHARGA YANG DITERBITKAN 19. SECURITIES ISSUED (continued)
(lanjutan)
Obligasi Berkelanjutan I (lanjutan) Continuing Bonds I (continued)
Obligasi Berkelanjutan I Bank Mandiri Taspen Tahap Bank Mandiri Taspen Continuing Bonds I Phase II
II Tahun 2021 (lanjutan) Year 2021 (continued)
Pada tanggal 31 Desember 2025 dan 31 Desember As of December 31, 2025 and December 31, 2024,
2024, peringkat Obligasi Berkelanjutan I Tahap II based on Fitch Rating’s, rating for Continuing Bonds
Tahun 2021 menurut Fitch Rating adalah AA (idn) I Phase II Year 2021 is AA (idn) (double A).
(double A).
Informasi mengenai surat berharga yang diterbitkan Information concerning securities issued owned by
dimiliki oleh pihak berelasi disajikan pada Catatan 34. related parties are presented in Note 34.
Pada tanggal 31 Desember 2025 dan 31 Desember As of December 31, 2025 and December 31, 2024,
2024, Bank telah memenuhi persyaratan dan the Bank has fulfilled the requirements stipulated in
ketentuan yang ditetapkan dalam perjanjian surat the agreement of all securities issued.
berharga yang diterbitkan.
Obligasi Berkelanjutan II Tahap I Continuing Bonds II Phase I
Obligasi Berkelanjutan II Bank Mandiri Taspen Tahap Bank Mandiri Taspen Continuing Bonds II Phase I
I Tahun 2025 Year 2025
Pada tanggal 26 Juni 2025, Bank menerbitkan On June 26, 2025, the Bank issued Bank Mandiri
Obligasi Berkelanjutan II Bank Mandiri Taspen Tahap Taspen Continuing Bonds II Phase I Year 2025
I Tahun 2025 (“Obligasi Berkelanjutan II Tahap I (“Continuing Bonds II Phase I Year 2025”) with a
Tahun 2025”) dengan nominal Rp1.500.000 yang nominal value of Rp1,500,000 which consist of 2
terdiri atas 2 (dua) seri: (two) series:
Obligasi/ Nilai nominal/ Suku bunga tetap per tahun/ Tanggal jatuh tempo/
Bonds Nominal value Fixed interest rate per annum Maturity date
Seri A/Series A 800.000 6,65% 4 Juli 2028/July 4, 2028
Seri B/Series B 700.000 6,80% 4 Juli 2030/July 4, 2030
Bunga Obligasi Berkelanjutan II Tahap I Tahun 2025 The interest of Continuing Bonds II Phase I Year
dibayarkan setiap triwulan, dengan pembayaran 2025 is paid quarterly, with the first payment on
bunga pertama dilakukan pada tanggal 4 Oktober October 4, 2025, while the last payment of interest
2025, sedangkan pembayaran bunga obligasi and also the maturity and payment date of the
terakhir sekaligus jatuh tempo obligasi adalah pada bonds’ principal is on July 4, 2028 for series A and
tanggal 4 Juli 2028 untuk Seri A dan 4 Juli 2030 untuk July 4, 2030 for series B. The trustee for Continuing
Seri B yang juga merupakan tanggal pelunasan Bonds II Phase I Year 2025 is PT Bank Rakyat
pokok dari masing-masing seri obligasi. Wali amanat Indonesia (Persero) Tbk.
dari penerbitan Obligasi Berkelanjutan II Tahap I
Tahun 2025 adalah PT Bank Rakyat Indonesia
(Persero) Tbk.
Selama berlakunya jangka waktu Obligasi dan During the validity period of the Bonds and prior to
sebelum dilunasinya jumlah terhutang, Bank the repayment of the bonds, the Bank is under
berkewajiban untuk: (i) memelihara pada setiap saat obligation to: (i) maintain at all times the Bank’s
keadaan keuangan berada dalam kondisi sehat financial level in good condition as regulated by
sesuai ketentuan OJK; (ii) mempertahankan tingkat OJK; (ii) maintain the Bank’s health level at a
kesehatan Bank minimal berada dalam peringkat minimum in the composite level 3 (three) which is
komposit 3 (tiga) yang tergolong “Cukup Baik”, “Fair”, according to internal assessment based upon
sesuai penilaian internal berdasarkan ketentuan Bank Indonesia’s regulation; (iii) obtain and comply
Bank Indonesia; (iii) memperoleh, mematuhi segala with permits and approvals (from the Government
ketentuan dan melakukan hal-hal yang diperlukan and other parties) and ensure that the Bank
untuk menjaga tetap berlakunya segala ijin dan conforms with Indonesia’s rules and regulations.
persetujuan (baik dari pemerintah ataupun lainnya)
dan melakukan hal-hal yang diwajibkan peraturan
perundang-undangan Republik Indonesia.
81
Page 939
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. SURAT BERHARGA YANG DITERBITKAN 19. SECURITIES ISSUED (continued)
(lanjutan)
Obligasi Berkelanjutan II Tahap I (lanjutan) Continuing Bonds II Phase I (continued)
Obligasi Berkelanjutan II Bank Mandiri Taspen Tahap Bank Mandiri Taspen Continuing Bonds II Phase I
I Tahun 2025 (lanjutan) Year 2025 (continued)
Bank tanpa persetujuan tertulis wali amanat tidak The Bank, without a written consent from the trustee
akan melakukan hal-hal sebagai berikut: will not: (i) reduce the Bank’s issued and fully paid
(i) mengurangi modal ditempatkan dan disetor up capital except such a reduction is conducted
kecuali karena adanya ketentuan Pemerintah atau based on regulations from the Government of
Bank Indonesia; (ii) mengadakan perubahan bidang Indonesia or Bank Indonesia; (ii) undergo a change
usaha; (iii) mengadakan penggabungan, konsolidasi, in its main business; (iii) undergo merger,
akuisisi dengan entitas lain yang menyebabkan consolidation, or acquisitions which led to the
bubarnya Bank. dissolution of the Bank.
Obligasi ini tidak dijamin dengan suatu bentuk The bonds are not guaranteed with specific
jaminan khusus. guarantee.
Pada tanggal 31 Desember 2025, peringkat Obligasi As of December 31, 2025, based on
Berkelanjutan II Tahap I Tahun 2025 menurut PT. Pemeringkat Efek Indonesia (Pefindo), rating for
PT Pemeringkat Efek Indonesia (Pefindo) adalah Continuing Bonds II Phase I Year 2025 is AAA (idn)
AAA (idn) (triple A). (triple A).
Informasi mengenai surat berharga yang diterbitkan Information concerning securities issued owned by
dimiliki oleh pihak berelasi disajikan pada Catatan 34. related parties are presented in Note 34.
Pada tanggal 31 Desember 2025 Bank telah As of December 31, 2025, the Bank has fulfilled the
memenuhi persyaratan dan ketentuan yang requirements stipulated in the agreement of all
ditetapkan dalam perjanjian surat berharga yang securities issued.
diterbitkan.
20. PINJAMAN YANG DITERIMA 20. BORROWINGS
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak berelasi (Catatan 36) Related parties (Note 36)
PT Bank Mandiri (Persero) Tbk 1.500.000 1.500.000 PT Bank Mandiri (Persero) Tbk
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) - 1.000.000 (Persero)
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk - 500.000 (Persero) Tbk
1.500.000 3.000.000
Pihak ketiga Third parties
PT Bank Central Asia Tbk 1.250.000 1.000.000 PT Bank Central Asia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 1.000.000 1.000.000 Jawa Barat dan Banten Tbk
PT Bank DKI 1.000.000 500.000 PT Bank DKI
PT Bank Maybank Indonesia Tbk 250.000 250.000 PT Bank Maybank Indonesia Tbk
3.500.000 2.750.000
Total 5.000.000 5.750.000 Total
82
Page 940
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. PINJAMAN YANG DITERIMA (lanjutan) 20. BORROWINGS (continued)
PT Bank Mandiri (Persero) Tbk (Bank Mandiri) PT Bank Mandiri (Persero) Tbk (Bank Mandiri)
Term Loan 1 Term Loan 1
Pada tanggal 29 Desember 2021, Bank memperoleh On December 29, 2021, Bank obtained loan facility
fasilitas kredit dari Bank Mandiri, berupa fasilitas from Bank Mandiri in the form of Term Loan
Term Loan (committed) - non revolving dengan (committed) - non revolving with a maximum credit
jumlah maksimum sebesar Rp500.000. limit of Rp500,000.
Fasilitas tersebut digunakan untuk membiayai modal The facilities were used to Bank’s working capital.
kerja Bank.
Fasilitas ini memiliki jangka waktu selama 24 bulan This facility has a term of 24 months up to
hingga 23 Desember 2023 dengan suku bunga December 23, 2023 which bears interest at JIBOR 3
JIBOR 3 bulan + 150bps dan telah dilunasi lebih awal month + 150bps and has been paid off early by Bank
oleh Bank pada bulan Agustus 2025. on August 2025.
Pada tanggal 26 September 2023, jangka waktu On September 26, 2023, the Term Loan (committed)
fasilitas ini diperpanjang hingga 25 September 2025 - non revolving was extended up to September 25,
dengan suku bunga JIBOR 3 bulan + 65bps. 2025 which bears interest at JIBOR 3 months +
65bps.
Term Loan 2 Term Loan 2
Pada tanggal 26 Mei 2023, Bank memperoleh On May 26, 2023, the Bank get an additional limit of
tambahan limit fasilitas Term Loan (committed) - non the Term Loan (committed) - non revolving
revolving sebesar Rp500.000. amounted to Rp500,000.
Fasilitas ini memiliki jangka waktu selama 24 bulan This facility has a term of 24 months up to May 25,
hingga 25 Mei 2025 dengan suku bunga masing- 2025 which bears interest at 7.51% per annum for
masing 7,51% per tahun untuk 12 bulan pertama dan the first 12 months and JIBOR 3 month + 65bps for
JIBOR 3 bulan + 65bps untuk 12 bulan kedua. the second 12 months, respectively. This facility has
Adapun fasilitas ini sudah dilunasi pada bulan Mei been paid off on May 2025.
2025.
Term Loan 3 Term Loan 3
Pada tanggal 28 Maret 2024, Bank memperoleh On March 28, 2024, the Bank get an additional limit
tambahan limit fasilitas Term Loan (committed) - non of the Term Loan (committed) - non revolving
revolving sebesar Rp500.000. amounted to Rp500,000.
Fasilitas ini memiliki jangka waktu selama 24 bulan This facility has a term of 24 months which bears
hingga dengan suku bunga JIBOR 3 bulan + 65bps. interest at JIBOR 3 month + 65bps. This facility has
Adapun fasilitas ini sudah dilunasi lebih awal pada been paid off early on August 2025.
bulan Agustus 2025.
Term Loan 4 Term Loan 4
Pada tanggal 13 Agustus 2025, Bank memperoleh On August 13, 2025, Bank obtained loan facility from
fasilitas kredit dari Bank Mandiri, berupa fasilitas Bank Mandiri in the form of Term Loan (committed)
Term Loan (committed) - non revolving dengan - non revolving with a maximum credit limit of
jumlah maksimum sebesar Rp1.000.000. Fasilitas Rp1,000,000. The facilities were used to Bank’s
tersebut digunakan untuk membiayai modal kerja working capital.
Bank.
Fasilitas ini memiliki jangka waktu selama 24 bulan This facility has a term of 24 months with rate of
dengan suku bunga IndONIA 90 hari + 115 bps. 90-days IndONIA + 115 bps.
83
Page 941
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. PINJAMAN YANG DITERIMA (lanjutan) 20. BORROWINGS (continued)
PT Bank Mandiri (Persero) Tbk (Bank Mandiri) PT Bank Mandiri (Persero) Tbk (Bank Mandiri)
(lanjutan) (continued)
Term Loan 5 Term Loan 5
Pada tanggal 29 Agustus 2025, Bank memperoleh On August 29, 2025, Bank obtained loan facility from
fasilitas kredit dari Bank Mandiri, berupa fasilitas Bank Mandiri in the form of Term Loan (committed)
Term Loan (committed) - non revolving dengan - non revolving with a maximum credit limit of
jumlah maksimum sebesar Rp500.000. Fasilitas Rp500,000. The facilities were used to Bank’s
tersebut digunakan untuk membiayai modal kerja working capital.
Bank.
Fasilitas ini memiliki jangka waktu selama 24 bulan This facility has a term of 24 months with rate of
dengan suku bunga IndONIA 90 hari + 115 bps. 90-days IndONIA + 115 bps.
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there is no asset
terdapat aset bank yang dijaminkan atas pinjaman pledged as collateral.
yang diterima.
Pada tanggal 31 Desember 2025 dan 2024, Bank As of December 31, 2025 and 2024, the Bank has
telah memenuhi persyaratan dan ketentuan yang fulfilled the requirements stipulated in the agreement
ditetapkan dalam perjanjian pinjaman yang diterima. of all borrowings.
PT Sarana Multigriya Finansial (Persero) PT Sarana Multigriya Finansial (Persero)
Pada tanggal 4 Mei 2024, Bank menandatangani On May 4, 2024, Bank signed a credit agreement
perjanjian kredit dimana PT Sarana Multigriya where PT Sarana Multigriya Finansial (Persero)
Finansial (Persero) (“SMF”) menyediakan fasilitas (“SMF”) provided a Refinancing facility with a total
Refinancing dengan total fasilitas sebesar facility of Rp1,000,000 which is non-revolving and
Rp1.000.000 yang bersifat non-revolving dan subject to a fixed interest rate of 6.90%. This facility
dikenakan tingkat suku bunga tetap sebesar 6,90%. has a term of 12 months and has been paid off on
Fasilitas ini memiliki jangka waktu 12 bulan dan telah June 2025.
dilunasi pada bulan Juni 2025.
Pada tanggal 14 Januari 2025, Bank On January 14, 2025, Bank signed a credit
menandatangani perjanjian kredit dimana PT Sarana agreement where PT Sarana Multigriya Finansial
Multigriya Finansial (Persero) (“SMF”) menyediakan (Persero) (“SMF”) provided a Refinancing facility
fasilitas Refinancing dengan total fasilitas sebesar with a total facility of Rp1,000,000 which is non-
Rp1.500.000 yang bersifat non-revolving dan revolving and subject to a fixed interest rate of
dikenakan tingkat suku bunga tetap sebesar 6,90%. 6.90%. This facility has a term of 2 years and has
Fasilitas ini memiliki jangka waktu 2 tahun dan telah been paid off on June 2025.
dilunasi pada bulan Juni 2025.
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there is no
terdapat aset bank yang dijaminkan atas pinjaman asset pledged as collateral.
yang diterima.
Pada tanggal 31 Desember 2025 dan 2024, Bank As of December 31, 2025 and 2024, the Bank has
telah memenuhi persyaratan dan ketentuan yang fulfilled the requirements stipulated in the agreement
ditetapkan dalam perjanjian pinjaman yang diterima. of all borrowings.
PT Bank Tabungan Negara (Persero) Tbk (BTN) PT Bank Tabungan Negara (Persero) Tbk (BTN)
Pada tanggal 16 Juni 2021, Bank memperoleh On June 16, 2021, Bank obtained loan facility from
fasilitas kredit dari BTN, berupa fasilitas Term Loan BTN in the form of Term Loan (committed) - non
(committed) - non revolving dengan jumlah revolving with a maximum credit limit of Rp500,000.
maksimum sebesar Rp500.000.
Fasilitas tersebut digunakan untuk membiayai modal The facilities were used to Bank’s working capital.
kerja Bank.
Fasilitas ini memiliki jangka waktu selama 12 bulan This facility has a term of 12 months which bears
dengan suku bunga 5,3% per tahun. interest at 5.3% per annum.
84
Page 942
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. PINJAMAN YANG DITERIMA (lanjutan) 20. BORROWINGS (continued)
PT Bank Tabungan Negara (Persero) Tbk (BTN) PT Bank Tabungan Negara (Persero) Tbk (BTN)
(lanjutan) (continued)
Pada tanggal 19 Mei 2022, jangka waktu fasilitas ini On May 19, 2022, this facility has been extended up
telah diperpanjang hingga 29 Juni 2025. Fasilitas ini to June 29, 2025. This facility has been paid off by
telah dilunasi oleh Bank pada bulan Juni 2025. Bank on June 2025.
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there is no
terdapat aset bank yang dijaminkan atas pinjaman asset pledged as collateral.
yang diterima.
Pada tanggal 31 Desember 2025 dan 2024, Bank As of December 31, 2025 and 2024, the Bank has
telah memenuhi persyaratan dan ketentuan yang fulfilled the requirements stipulated in the agreement
ditetapkan dalam perjanjian pinjaman yang diterima. of all borrowings.
PT Bank Central Asia Tbk (BCA) PT Bank Central Asia Tbk (BCA)
Term Loan 1 Term Loan 1
Pada bulan Januari 2020, Bank memperoleh fasilitas On January 2020, Bank obtained loan facility from
kredit dari BCA, berupa fasilitas Term Loan 1 BCA in the form of Term Loan 1 (committed) - non
(committed) - non revolving dengan jumlah revolving with a maximum credit limit of Rp500,000.
maksimum sebesar Rp500.000.
Fasilitas ini telah beberapa kali diperpanjang, terakhir This facility has been extended for a few times, the
sampai dengan tanggal 20 Januari 2025 dengan latest term is up to January 20, 2025 which bears
suku bunga JIBOR 3 bulan + 125bps. Fasilitas ini interest at JIBOR 3 month + 125bps. This facility has
telah dilunasi pada bulan Januari 2025. been paid off on January 2025.
Term Loan 3 Term Loan 3
Pada bulan Maret 2021, Bank memperoleh fasilitas On March 2021, Bank obtained loan facility from
kredit dari BCA, berupa fasilitas Term Loan 3 BCA in the form of Term Loan 3 (committed) - non
(committed) - non revolving dengan jumlah revolving with a maximum credit limit of Rp250,000.
maksimum sebesar Rp250.000.
Fasilitas ini telah beberapa kali diperpanjang, terakhir This facility has been extended for a few times, the
sampai dengan tanggal 31 Maret 2025 dengan suku latest term is up to March 31, 2025 which bears
bunga 5,25%. Fasilitas ini telah dilunasi pada bulan interest at 5.25%. This facility has been paid off on
Maret 2025. March 2025.
Term Loan 4 Term Loan 4
Pada bulan Maret 2022, Bank memperoleh fasilitas On March 2022, Bank obtained loan facility from
kredit dari BCA, berupa fasilitas Term Loan 4 BCA in the form of Term Loan 4 (committed) - non
(committed) - non revolving dengan jumlah revolving with a maximum credit limit of Rp250,000.
maksimum sebesar Rp250.000.
Seluruh fasilitas tersebut digunakan untuk All the facilities were used to Bank’s working capital.
membiayai modal kerja Bank.
Fasilitas ini memiliki jangka waktu selama 36 bulan This facility has a term of 36 months up to
hingga 31 Maret 2025 dengan suku bunga 5,25% per March 31, 2025 which bears interest at 5.25% per
tahun. Fasilitas ini telah dilunasi pada bulan Maret annum. This facility has been paid off on March
2025. 2025.
Term Loan 5 Term Loan 5
Pada bulan Juni 2025, Bank memperoleh fasilitas On June 2025, Bank obtained loan facility from BCA
kredit dari BCA, berupa fasilitas Term Loan 5 in the form of Term Loan 5 (committed) - non
(committed) - non revolving dengan jumlah revolving with a maximum credit limit of Rp500,000.
maksimum sebesar Rp500.000.
85
Page 943
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. PINJAMAN YANG DITERIMA (lanjutan) 20. BORROWINGS (continued)
PT Bank Central Asia Tbk (BCA) (lanjutan) PT Bank Central Asia Tbk (BCA) (continued)
Term Loan 5 (lanjutan) Term Loan 5 (continued)
Fasilitas ini memiliki jangka waktu selama 18 bulan This facility has a term of 18 months which bears
dengan suku bunga IndONIA 90 hari + 120 bps per interest at 90-days IndONIA + 120 bps.
tahun.
Term Loan 6 Term Loan 6
Pada bulan Desember 2025, Bank memperoleh On December 2025, Bank obtained loan facility from
fasilitas kredit dari BCA, berupa fasilitas Term Loan BCA in the form of Term Loan Tranche A
Tranche A (committed) - non revolving dan Tranche (committed) - non revolving and Tranche B
B (committed) - non revolving dengan jumlah (committed) - non revolving with a maximum credit
maksimum masing-masing sebesar Rp500.000 dan limit of Rp500,000 and Rp250,000, respectively.
Rp250.000.
Fasilitas ini memiliki jangka waktu selama 24 bulan This facility has a term of 24 months which bears
dengan suku bunga IndONIA 90 hari + 110 bps per interest of 90-days IndONIA + 110bps per annum.
tahun.
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there is no
terdapat aset bank yang dijaminkan atas pinjaman asset pledged as collateral.
yang diterima.
Pada tanggal 31 Desember 2025 dan 2024, Bank As of December 31, 2025 and 2024, the Bank has
telah memenuhi persyaratan dan ketentuan yang fulfilled the requirements stipulated in the agreement
ditetapkan dalam perjanjian pinjaman. of borrowing.
PT Bank Pembangunan Daerah Jawa Barat dan PT Bank Pembangunan Daerah Jawa Barat dan
Banten Tbk (BJB) Banten Tbk (BJB)
Pada tanggal 23 September 2020, Bank memperoleh On September 23, 2020, Bank obtained loan facility
fasilitas kredit dari Bank BJB, berupa fasilitas Term from Bank BJB in the form of Term Loan (committed)
Loan (committed) - non revolving dengan jumlah - non revolving with a maximum credit limit of
maksimum sebesar Rp500.000. Rp500,000.
Fasilitas ini telah beberapa kali diperpanjang, terakhir This facility has been extended for a few times. the
sampai dengan tanggal 20 Desember 2026 dengan latest term up is to December 20, 2026 and
penambahan limit fasilitas menjadi Rp1.000.000. additional limit of facility up to Rp1,000,000. This
Fasilitas ini dikenakan suku bunga JIBOR 3 bulan + facility bears interest at JIBOR 3 months + 80bps as
80bps per 31 Desember 2024 dan mengalami of December 31, 2024 and experienced the last
perubahan suku bunga terakhir pada bulan interest rate change in December 2025 to
Desember 2025 menjadi IndONIA 90 hari + 80bps + 90-days IndONIA interest rate + 80bps + 95bps.
95bps.
Fasilitas tersebut digunakan untuk membiayai modal The facilities were used to Bank’s working capital.
kerja Bank.
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there is no
terdapat aset yang dijaminkan atas pinjaman yang asset pledged as collateral.
diterima.
Pada tanggal 31 Desember 2025 dan 2024, Bank As of December 31, 2025 and 2024, the Bank has
telah memenuhi persyaratan dan ketentuan yang fulfilled the requirements stipulated in the agreement
ditetapkan dalam perjanjian pinjaman yang diterima. of all borrowings.
PT Bank DKI (Bank Jakarta) PT Bank DKI (Bank Jakarta)
Pada tanggal 18 April 2022, Bank memperoleh On April 18, 2022, Bank obtained loan facility from
fasilitas kredit dari Bank DKI, berupa fasilitas Term Bank DKI in the form of Term Loan (committed) - non
Loan (committed) - non revolving dengan jumlah revolving with a maximum credit limit of Rp500,000.
maksimum sebesar Rp500.000.
86
Page 944
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. PINJAMAN YANG DITERIMA (lanjutan) 20. BORROWINGS (continued)
PT Bank DKI (Bank Jakarta) (lanjutan) PT Bank DKI (Bank Jakarta) (continued)
Fasilitas tersebut digunakan untuk membiayai modal The facilities were used to Bank’s working capital.
kerja Bank.
Fasilitas ini memiliki jangka waktu selama 24 bulan. This facility has a term of 24 months which bears
dengan suku bunga JIBOR 3 bulan + margin sebesar interest at JIBOR 3 month + 0.95% of margin per
0,95% per 31 Desember 2024 dan mengalami annum as of December 31, 2024 and experienced
perubahan suku bunga menjadi IndONIA 90 hari + the last interest rate change to 90-days IndONIA +
135 bps per tahun pada Desember 2025. 135 bps per annum on December 2025.
Pada tanggal 13 Desember 2023, jangka waktu On December 13, 2023, this facility has been
fasilitas ini telah diperpanjang hingga 15 Desember extended up to December 15, 2026.
2026.
Pada 25 Juni 2025, Bank memperoleh fasilitas kredit On 25 June 2025, Bank obtained loan facility from
dari Bank DKI, berupa fasilitas Term Loan Bank DKI in the form of Term Loan (committed) - non
(committed) - non revolving dengan jumlah revolving with a maximum credit limit of Rp500,000
maksimum sebesar Rp500.000 yang digunakan and were used to Bank’s working capital.
untuk membiayai modal kerja Bank.
Fasilitas ini memiliki jangka waktu selama 24 bulan This facility has a term of 24 months which bears
dengan suku bunga IndONIA 90 hari + 123 bps per interest of 90-days IndONIA + 123 bps per annum.
tahun.
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there is no
terdapat aset bank yang dijaminkan atas pinjaman asset pledged as collateral.
yang diterima.
Pada tanggal 31 Desember 2025 dan 2024, Bank As of December 31, 2025 and 2024, the Bank has
telah memenuhi persyaratan dan ketentuan yang fulfilled the requirements stipulated in the agreement
ditetapkan dalam perjanjian pinjaman yang diterima. of all borrowings.
PT Bank Maybank Indonesia Tbk (Bank Maybank) PT Bank Maybank Indonesia Tbk (Bank
Maybank)
Pada tanggal 2 Juni 2022, Bank memperoleh fasilitas On June 2, 2022, Bank obtained loan facility from
kredit dari Bank Maybank, berupa fasilitas Term Loan Bank Maybank in the form of Term Loan (committed)
(committed) - non revolving dengan jumlah - non revolving with a maximum credit limit of
maksimum sebesar Rp250.000. Rp250,000.
Fasilitas ini memiliki jangka waktu selama 24 bulan This facility has a term of 24 months which bears
dengan suku bunga JIBOR 3 bulan + 100bps. interest at JIBOR 3 month + 100bps. The facilities
Fasilitas tersebut digunakan untuk membiayai modal were used to Bank’s working capital.
kerja Bank.
Pada tanggal 31 Mei 2024, fasilitas ini telah dilunasi On May 31, 2024, this facility has been been repaid
oleh Bank. by the Bank.
Pada bulan Juni 2024, Bank memperoleh fasilitas On June 2024, Bank obtained loan facility from Bank
kredit dari Bank Maybank, berupa fasilitas Term Loan Maybank in the form of Term Loan (committed) - non
(committed) - non revolving dengan jumlah revolving with a maximum credit limit of Rp250,000.
maksimum sebesar Rp250.000.
Fasilitas ini memiliki jangka waktu selama 24 bulan This facility has a term of 24 months up to
hingga Juni 2026 dengan suku bunga 7,2% per June 2026 which bears interest at 7.2% per annum.
tahun.
Fasilitas tersebut digunakan untuk membiayai modal The facilities were used to Bank’s working capital.
kerja Bank.
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there is no
terdapat aset bank yang dijaminkan atas pinjaman asset pledged as collateral.
yang diterima.
87
Page 945
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. PINJAMAN YANG DITERIMA (lanjutan) 20. BORROWINGS (continued)
PT Bank Maybank Indonesia Tbk (Bank Maybank) PT Bank Maybank Indonesia Tbk (Bank
(lanjutan) Maybank) (continued)
Pada tanggal 31 Desember 2025 dan 2024, Bank As of December 31, 2025 and 2024, the Bank has
telah memenuhi persyaratan dan ketentuan yang fulfilled the requirements stipulated in the
ditetapkan dalam perjanjian pinjaman yang diterima. agreement of all borrowings.
21. EFEK-EFEK YANG DIJUAL DENGAN JANJI 21. SECURITIES SOLD UNDER REPURCHASE
DIBELI KEMBALI AGREEMENTS
31 Desember 2024/December 31, 2024
Beban
bunga
Nilai pembelian yang belum
Nilai nominal/ Tanggal Tanggal kembali/ diamortisasi/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ Repurchase Unamortized Nilai tercatat/
Counterparty Type of securities amount Starting date Due date amount Interest Carrying value
Pihak berelasi /Related party - Rupiah (Catatan 36)/(Note 36)
Obligasi Pemerintah 15 Nov/ 14 Jan/
PT Bank Mandiri FR 0052/Government Nov 15, Jan 14,
(Persero) Tbk Bonds FR 0052 200.000 2024 2025 225.076 - 225.076
Tingkat suku bunga per tahun pada tanggal As of December 31, 2024, the interest rate per
31 Desember 2024 adalah sebesar 6,73%. annum is 6.73%.
22. BEBAN YANG MASIH HARUS DIBAYAR 22. ACCRUED EXPENSES
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Liabilitas sewa 166.697 182.866 Lease liabilities
Bunga yang masih harus dibayar 159.061 132.944 Accrued interest payable
Total 325.758 315.810 Total
Bunga yang masih harus dibayar terdiri dari: Accrued interest payable consists of:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Deposito 95.854 95.960 Deposits
Surat berharga diterbitkan 46.467 22.146 Securities issued
Pinjaman yang diterima 16.740 14.332 Borrowings
Interbank call money - 502 Interbank call money
Lain-lain - 4 Others
Total 159.061 132.944 Total
Pengungkapan liabilitas sewa pada tanggal Lease liabilities disclosed as of December 31, 2025
31 Desember 2025 sebagai berikut: are as follows:
Saldo awal Beban bunga Liabilitas sewa Saldo akhir
1 Januari 2025/ Penambahan Modifikasi atas liabilitas yang telah 31 Desember 2025/
Beginning liabilitas sewa/ liabilitas sewa/ sewa/Interest dibayarkan/ Ending
balance Addition of Modification of expense on Lease liabilities balance
Kategori aset pendasar January 1, 2025 lease liabilities lease liabilities lease liabilities paid December 31, 2025 Category of underlying asset
Bangunan 162.677 - - 13.897 (31.089) 145.485 Building
Kendaraan 20.189 18.158 (724) 2.003 (18.414) 21.212 Vehicles
182.866 18.158 (724) 15.900 (49.503) 166.697
Pengungkapan liabilitas sewa pada tanggal Lease liabilities disclosed as of December 31, 2024
31 Desember 2024 sebagai berikut: are as follows:
Saldo awal Beban bunga Liabilitas sewa Saldo akhir
1 Januari 2024/ Penambahan Modifikasi atas liabilitas yang telah 31 Desember 2024/
Beginning liabilitas sewa/ liabilitas sewa/ sewa/Interest dibayarkan/ Ending
balance Addition of Modification of expense on Lease liabilities balance
Kategori aset pendasar January 1, 2024 lease liabilities lease liabilities lease liabilities paid December 31, 2024 Category of underlying asset
Bangunan 175.223 3.048 (1.598) 15.280 (29.276) 162.677 Building
Kendaraan 28.858 8.757 (12) 1.760 (19.174) 20.189 Vehicles
204.081 11.805 (1.610) 17.040 (48.450) 182.866
88
Page 946
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. BEBAN YANG MASIH HARUS DIBAYAR (lanjutan) 22. ACCRUED EXPENSES (continued)
Analisis jatuh tempo liabilitas lain-lain terkait sewa. Maturity analysis of other liabilities related with
leases.
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
1 tahun 24.481 28.684 1 year
2 tahun 35.770 27.486 2 years
> 3 tahun 106.446 126.696 > 3 years
Total 166.697 182.866 Total
23. LIABILITAS LAIN-LAIN 23. OTHER LIABILITIES
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Utang kepada pihak ketiga 45.342 52.663 Payable to third parties
Titipan penyelesaian transaksi 45.241 13.689 Settlement of transactions
Utang jasa profesional 12.504 14.919 Payable for professional services
Utang jasa flagging 2.629 6.133 Payable for flagging services
Penerimaan klaim asuransi Receipt of insurance claims
yang belum dialokasikan 381 27.462 that have not been allocated
Lain-lain 775 1.519 Others
Total 106.872 116.385 Total
24. LIABILITAS IMBALAN KERJA 24. EMPLOYEE BENEFITS LIABILITIES
Liabilitas imbalan kerja terdiri dari: Employee benefits liabilities consist of:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Liabilitas kerja jangka pendek: 209.959 263.483 Short-term benefit
Imbalan pasca kerja: Post-employment benefit
Liabilitas program imbalan pasti 78.572 63.967 Defined benefit plan liabilities
Liabilitas jangka panjang lainnya 18.076 16.366 Other long-term benefit liabilities
96.648 80.333
Total 306.607 343.816 Total
Liabilitas jangka pendek terdiri dari tunjangan Short-term employee benefits liabilities consist of
kinerja keuangan bank dan tunjangan hari raya the allowance for bank’s financial performance and
(THR). holiday entitlements (THR).
Bank menyelenggarakan program pensiun manfaat The Bank organized defined benefit pension plans
pasti bagi para karyawannya. Berdasarkan program for the employees. Under this program, employees
ini, para karyawan berhak atas manfaat pensiun are entitled to a pension benefit based on the last
berdasarkan gaji dasar terakhir atau gaji bersih yang basic salary or net salary received and the
diterima dan masa kerja karyawan. Program employment period. The pension plan is managed
pensiun ini dikelola oleh PT Asuransi Jiwa IFG (“IFG by PT Asuransi Jiwa IFG (“IFG Life”), a state-
Life”), perusahaan asuransi jiwa milik negara, di owned life insurance company, under an annuity
bawah suatu kontrak asuransi anuitas. Kontribusi insurance contract. Contributions are fully borne by
ditanggung sepenuhnya oleh Bank. Tidak ada the Bank. No additional contributions are paid to
kontribusi tambahan yang dibayarkan untuk IFG Life IFG Life for the year ended December 31, 2025
untuk tahun yang berakhir pada tanggal and 2024.
31 Desember 2025 dan 2024.
89
Page 947
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. LIABILITAS IMBALAN KERJA (lanjutan) 24. EMPLOYEE BENEFITS LIABILITIES (continued)
Bank juga menyelenggarakan program pensiun The Bank also organized a defined contribution
iuran pasti yang dikelola oleh DPLK pension plan which is managed by DPLK
PT AXA Mandiri Financial Services (DPLK Mandiri). PT AXA Mandiri Financial Services (DPLK
Kontribusi Bank ke DPLK Mandiri adalah RpNihil Mandiri). The Bank's contributions to DPLK Mandiri
masing-masing untuk tahun yang berakhir pada amounted to RpNil for the year ended December
tanggal 31 Desember 2025 dan 2024. 31, 2025 and 2024, respectively.
Liabilitas imbalan kerja pada tanggal 31 Desember The employee benefits liabilities as of December
2025 dan 2024, dicatat berdasarkan perhitungan 31, 2025 and 2024, are recorded based on the
aktuaria yang dilakukan oleh Kantor Konsultan actuarial calculations performed by Kantor
Aktuaria Nandi dan Sutama, aktuaris independen Konsultan Aktuaria Nandi dan Sutama, an
dengan nomor laporan masing-masing independent actuary with report numbers of
001/LV/NSR/I/2026 tertanggal 2 Januari 2026 dan 001/LV/NSR/I/2026 dated January 2, 2026 and
13/LV/NSR/I/2025 tertanggal 10 Januari 2025. 13/LV/NSR/I/2025 dated January 10, 2025,
respectively.
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Usia Pensiun Normal 57 tahun/years 57 tahun/years Normal Retirement Age
Tingkat Diskonto 6,83% 7,13% Discount Rate
Tingkat Pengembalian Aset Program 6,83% 7,13% Rate of Return Plan Assets
Tingkat Kenaikan Gaji 7,53% 7,53% Salary Increment Rate
Tingkat Mortalita TMI IV 2019 TMI IV 2019 Mortality Rate
Tingkat Cacat 5% dari TMI IV 2019/ 5% dari TMI IV 2019/ Disability Rate
5% from TMI IV 2019 5% from TMI IV 2019
Tingkat Pengunduran Diri: Resignation Rate:
Usia kurang dari 30 tahun 6% per tahun/year 6% per tahun/year Below 30 years old
Usia 30 - 39 tahun 5% per tahun/year 5% per tahun/year 30 - 39 years old
Usia 40 - 44 tahun 3% per tahun/year 3% per tahun/year 40 - 44 years old
Usia 45 - 49 tahun 2% per tahun/year 2% per tahun/year 45 - 49 years old
Usia 50 - 54 tahun 1% per tahun/year 1% per tahun/year 50 - 54 years old
Usia 54 tahun ke atas 0% 0% Above 54 years old
a. Liabilitas program imbalan pasti a. Defined benefit plan liabilities
Jumlah liabilitas program imbalan pasti The amount of the defined benefit plan liabilities
berdasarkan perhitungan Aktuaria Independen based on the calculation of the Independent
per tanggal 31 Desember 2025 dan 2024 Actuary as of December 31, 2025 and 2024 are
adalah sebagai berikut: as follows:
Liabilitas program imbalan pasti Defined benefit plan liabilities
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Nilai kini liabilitas imbalan kerja 82.120 67.606 Present value of defined plan liabilities
Nilai wajar aset program (3.548) (3.639) Fair value of plan assets
Liabilitas - neto 78.572 63.967 Liabilities - net
Nilai kini liabilitas program imbalan pasti Present value of defined benefit plan
liabilities
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Saldo awal 67.606 75.776 Beginning balance
Beban jasa kini 14.641 12.779 Current service cost
Beban bunga 4.744 5.217 Interest expense
Keuntungan (biaya) jasa lalu 359 (2.120) Past service cost
Manfaat yang dibayarkan (8.071) (6.067) Benefits paid
Kerugian (keuntungan) aktuarial: Actuarial (gain) loss:
Perubahan asumsi keuangan 2.841 (17.979) Changes in financial assumptions
Saldo akhir 82.120 67.606 Ending balance
90
Page 948
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. LIABILITAS IMBALAN KERJA (lanjutan) 24. EMPLOYEE BENEFITS LIABILITIES (continued)
a. Liabilitas program imbalan pasti (lanjutan) a. Defined benefit plan liabilities (continued)
Beban (pendapatan) program imbalan pasti Defined benefit plan expenses (income)
Tahun yang berakhir pada tanggal
31 Desember/Year ended December 31,
2025 2024
Beban jasa kini 14.641 12.779 Current service cost
Beban bunga 4.744 5.217 Interest expense
Penghasilan bunga aset program (259) (300) Interest income from plan assets
Keuntungan (biaya) jasa lalu 359 (2.120) Past service cost
Biaya pesangon pemutusan
hubungan kerja 1.485 - Termination
20.970 15.576
Rekonsiliasi perubahan liabilitas program Reconciliation of changes in the defined
imbalan pasti selama tahun berjalan benefit plan liabilities during the year
Tahun yang berakhir pada tanggal
31 Desember/Year ended December 31,
2025 2024
Saldo awal 63.967 71.453 Beginning balance
Beban (pendapatan) imbalan kerja Employee benefits expense (income)
pada laporan laba rugi 20.970 15.576 on the statement of profit or loss
Beban (pendapatan) imbalan kerja
pada penghasilan komprehensif Employee benefits expense (income)
lain 3.191 (16.995) on other comprehensive income
Manfaat yang dibayarkan oleh Bank (9.556) (6.067) Benefit paid by Bank
Saldo akhir 78.572 63.967 Ending balance
Mutasi nilai wajar aset program Movement of fair value of plan assets
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Saldo awal 3.639 4.323 Beginning balance
Penghasilan bunga 259 300 Interest income
Kerugian aktuarial Actuarial loss
atas aset program (350) (984) on plan assets
Saldo akhir 3.548 3.639 Ending balance
Perubahan dari pengukuran kembali aset Changes in the remeasurement of plan
program yang diakui pada penghasilan assets recognized in the other
penghasilan komprehensif lain comprehensive income
31 Desember 2025/ 31 Desember 2024
December 31, 2025 December 31, 2024
Saldo awal (23.526) (40.521) Beginning balance
(Kerugian) keuntungan aktuarial
atas liabilitas (2.841) 17.979 Actuarial (loss) gain on liabilities
Kerugian aktuarial Actuarial loss
atas aset program (350) (984) on plan assets
Saldo akhir (26.717) (23.526) Ending balance
91
Page 949
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. LIABILITAS IMBALAN KERJA (lanjutan) 24. EMPLOYEE BENEFITS LIABILITIES (continued)
a. Liabilitas program imbalan pasti (lanjutan) a. Defined benefit plan liabilities (continued)
Seluruh portofolio investasi aset program pada All of the investment portfolio of plan assets as
tanggal 31 Desember 2025 dan 2024 of December 31, 2025 and 2024 are placed in
ditempatkan pada instrumen reksadana. mutual fund instruments.
Analisa sensitivitas nilai kini liabilitas The sensitivity analysis of the present value
program imbalan pasti (tidak diaudit) of defined benefit plan liabilities (unaudited)
31 Desember 2025/December 31, 2025
Tingkat diskonto/ Tingkat kenaikan gaji/
Discount rate Salary increment rate
Kenaikan 1%/ Penurunan 1%/ Kenaikan 1%/ Penurunan 1%/
Increase 1% Decrease 1% Increase 1% Decrease 1%
Dampak pada nilai kini liabilitas Impact on the present value of
imbalan pasca kerja (8.787) 10.161 9.578 (8.472) post-employment benefits liabilities
Dampak pada beban jasa kini (1.332) 1.568 1.487 (1.293) Impact on current service cost
31 Desember 2024/December 31, 2024
Tingkat diskonto/ Tingkat kenaikan gaji/
Discount rate Salary increment rate
Kenaikan 1%/ Penurunan 1%/ Kenaikan 1%/ Penurunan 1%/
Increase 1% Decrease 1% Increase 1% Decrease 1%
Dampak pada nilai kini liabilitas (7.277) 8.428 7.950 (7.018) Impact on the present value of
imbalan pasca kerja post-employment benefits liabilities
Dampak pada beban jasa kini (1.149) 1.349 1.280 (1.115) Impact on current service cost
Analisa profil jatuh tempo pembayaran Maturity profile analysis of
imbalan pasca kerja (tidak diaudit) payment post employment benefit
(unaudited)
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
1 tahun 4.082 1.683 1 year
2 - 5 tahun 16.862 15.873 2 - 5 years
> 5 tahun 1.071.277 923.893 > 5 years
Total 1.092.221 941.449 Total
Durasi rata-rata tertimbang dari nilai kini The weighted average duration of the present
liabilitas imbalan kerja pada tanggal value of employee benefits liabilities as of
31 Desember 2025 dan 2024, masing-masing December 31, 2025 and 2024, are 19.67 years
adalah sebesar 19,67 tahun dan 19,61 tahun and 19.61 years, respectively (unaudited).
(tidak diaudit).
b. Liabilitas jangka panjang lainnya b. Other long-term benefit liabilities
Rekonsiliasi perubahan liabilitas jangka Reconciliation of other long-term benefit
panjang lainnya selama tahun berjalan liabilities during the year
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Saldo awal 16.366 14.138 Beginning balance
Beban imbalan kerja pada laporan Employee benefits expense
laba rugi 6.761 9.447 on the statement of profit or loss
Manfaat yang dibayarkan oleh Bank (5.051) (7.219) Benefits paid by the Bank
Saldo akhir 18.076 16.366 Ending balance
92
Page 950
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. LIABILITAS IMBALAN KERJA (lanjutan) 24. EMPLOYEE BENEFITS LIABILITIES (continued)
b. Liabilitas jangka panjang lainnya (lanjutan) b. Other long-term benefit liabilities
(continued)
Beban imbalan jangka panjang lainnya Other long-term benefits expenses
Tahun yang berakhir pada tanggal
31 Desember/Year ended December 31,
2025 2024
Beban jasa kini 3.034 2.956 Current service cost
Beban bunga 1.167 982 Interest expense
Kerugian aktuarial atas liabilitas 2.560 5.509 Actuarial loss on liabilities
Total 6.761 9.447 Total
Nilai kini liabilitas jangka panjang lainnya The present value of other long-term
liabilities
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Saldo awal 16.366 14.138 Beginning balance
Beban jasa kini 3.034 2.956 Current service cost
Beban bunga 1.167 982 Interest expense
Manfaat yang dibayarkan (5.051) (7.219) Benefit paid
Kerugian aktuarial atas liabilitas 2.560 5.509 Actuarial losses on liabilities
Saldo akhir 18.076 16.366 Ending balance
25. MODAL SAHAM 25. CAPITAL STOCK
Modal Dasar, Ditempatkan, dan Disetor Authorized, Issued, and Fully Paid Capital
Rincian pemegang saham Bank dan The details of Bank’s shareholders and their
kepemilikannya pada tanggal 31 Desember 2025 respective ownership interest as of December 31,
dan 2024 adalah sebagai berikut: 2025 and 2024 are as follows:
Jumlah Saham
Ditempatkan dan Persentase
Disetor Penuh/ kepemilikan/
Total Issued and Jumlah/ Percentage
Fully Paid Shares Amount of ownership
PT Bank Mandiri (Persero) Tbk 837.303.519 418.652 51,10% PT Bank Mandiri (Persero) Tbk
PT Taspen (Persero) 793.687.754 396.844 48,44% PT Taspen (Persero)
Ida Bagus Made Putra Jandhana 7.617.432 3.808 0,46% Ida Bagus Made Putra Jandhana
Total 1.638.608.705 819.304 100,00% Total
Tambahan modal disetor Additional Paid in Capital
Tambahan modal disetor berasal dari selisih jumlah The additional paid in capital is derived from the
dana yang diterima oleh Bank untuk pembelian difference in the amount of funds received by the
saham Bank dengan nilai nominal saham. Bank for the purchase of the Bank’s shares with a
nominal value of the shares.
93
Page 951
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. PENGGUNAAN LABA BERSIH 26. APPROPRIATION OF NET INCOME
Penggunaan laba bersih untuk tahun 2024 dan 2023 The appropriations of net income for the years 2024
adalah sebagai berikut: and 2023 are as follows:
Penggunaan laba bersih tahun 2024 Appropriation of net income year 2024
Berdasarkan Berita Acara Keputusan Para Based on Statement of Annual General Meeting of
Pemegang Saham Diluar Rapat Umum Pemegang Shareholders No. 27 dated June 30, 2025 by Notary
Saham Tahunan No. 27 tanggal 30 Juni 2025 yang Zulkifli Harahap, S.H., Notary in Jakarta, the
dibuat oleh Notaris Zulkifli Harahap, S.H., Notaris di shareholders agreed to distribute the net income of
Jakarta, pemegang saham menyetujui untuk the fiscal year 2024 amounting Rp157,755 as
menyisihkan laba tahun buku 2024 sebesar dividend to shareholders and Rp1,419,795 will be
Rp157.755 sebagai dividen kepada pemegang included as retained earnings.
saham dan Rp1.419.795 akan dimasukkan sebagai
saldo laba.
Penggunaan laba bersih tahun 2023 Appropriation of net income year 2023
Berdasarkan Berita Acara Keputusan Para Based on Statement of Annual General Meeting of
Pemegang Saham Diluar Rapat Umum Pemegang Shareholders No. 17 dated June 27, 2024 by Notary
Saham Tahunan No. 17 tanggal 27 Juni 2024 yang Zulkifli Harahap, S.H., Notary in Jakarta, the
dibuat oleh Notaris Zulkifli Harahap, S.H., Notaris di shareholders agreed to distribute the net income of
Jakarta, pemegang saham menyetujui untuk the fiscal year 2023 amounting Rp140,940 as
menyisihkan laba tahun buku 2023 sebesar dividend to shareholders and Rp1,268,463 will be
Rp140.940 sebagai dividen kepada pemegang included as retained earnings.
saham dan Rp1.268.463 akan dimasukkan sebagai
saldo laba.
Cadangan Umum General Reserves
Pada tanggal 31 Desember 2025 dan 2024, saldo As of December 31, 2025 and 2024, the balance of
cadangan umum masing-masing sebesar general reserve amounted to Rp163,861,
Rp163.861. Cadangan umum ini dibentuk respectively. This general reserve was provided in
sehubungan dengan Undang-Undang Republik relation with the Law of the Republic of Indonesia
Indonesia No. 1/1995 yang telah digantikan dengan No. 1/1995 which has been replaced with Law No.
Undang-Undang No. 40/2007 efektif tanggal 40/2007 effective on August 16, 2007 concerning
16 Agustus 2007 mengenai Perseroan Terbatas, Limited Liability Company, which require companies
yang mengharuskan perusahaan-perusahaan untuk to set up a provision for general reserves of at least
membuat penyisihan cadangan umum sebesar 20% of total issued and fully paid capital. There is
sekurang-kurangnya 20% dari jumlah modal yang no timeline which this amount should be provided.
ditempatkan dan disetor penuh. Undang-Undang
tersebut tidak mengatur jangka waktu untuk
penyisihan tersebut.
94
Page 952
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. PENDAPATAN BUNGA 27. INTEREST INCOME
Tahun yang berakhir pada tanggal
31 Desember/Year ended December 31,
2025 2024
Kredit yang diberikan 5.586.935 5.234.577 Loans
Efek-efek 744.844 632.325 Securities
Efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali 148.547 223.078 agreements to resell
Giro dan penempatan Current accounts and placements
pada Bank Indonesia 71.603 92.966 with Bank Indonesia
Giro dan penempatan Current accounts and placements
pada bank lain 22.170 15.386 with other banks
Total 6.574.099 6.198.332 Total
Pendapatan bunga yang diterima dari pihak berelasi Interest income from related parties for year ended
untuk tahun yang berakhir pada tanggal-tanggal December 31, 2025 and 2024 are Rp790,894 and
31 Desember 2025 dan 2024 masing-masing Rp530,981 or 12.03% and 8.57% from total interest
adalah sebesar Rp790.894 dan Rp530.981 atau income, respectively (Note 36).
12,03% dan 8,57% dari jumlah pendapatan bunga
(Catatan 36).
28. BEBAN BUNGA 28. INTEREST EXPENSES
Tahun yang berakhir pada tanggal
31 Desember/Year ended December 31,
2025 2024
Deposito 2.282.122 2.062.040 Deposits
Pinjaman yang diterima 330.020 393.813 Borrowings
Tabungan 137.066 143.024 Saving deposits
Surat berharga yang diterbitkan 140.101 132.991 Securities issued
Interbank call money 12.126 12.853 Interbank call money
Giro 6.646 6.423 Current accounts
Repo 508 5.602 Repo
Total 2.908.589 2.756.746 Total
Beban bunga yang dibayarkan ke pihak berelasi Interest expense from related parties for year ended
untuk tahun yang berakhir pada tanggal-tanggal December 31, 2025 and 2024 are Rp475,606 and
31 Desember 2025 dan 2024 masing-masing Rp806,626 or 16.35% and 29.26% from total
adalah sebesar Rp475.606 dan Rp806.626 atau interest expense, respectively (Note 36).
16,35% dan 29,26% dari jumlah beban bunga
(Catatan 36).
29. PENDAPATAN OPERASIONAL LAINNYA 29. OTHER OPERATING INCOME
Tahun yang berakhir pada tanggal
31 Desember/Year ended December 31,
2025 2024
Pendapatan jasa administrasi Income from administration
dan asuransi 164.522 136.479 and insurance services
Penerimaan pokok kredit hapus buku 110.627 156.200 Recovery from written-off loans
Pendapatan transaksi e-channel 59.353 50.921 Income from e-channel transaction
Pendapatan denda dan penalti dari
pelunasan kredit sebelum Fines and penalties income from
jatuh tempo 30.221 44.264 loans prepayment
Pendapatan administrasi Administration income
simpanan nasabah 11.701 8.653 on customer’s deposit
Keuntungan penjualan efek-efek 9.170 1.355 Gain on sale of securities
Pendapatan atas transaksi dari Income from transaction
simpanan nasabah 6.826 5.123 on customer’s deposit
95
Page 953
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
29. PENDAPATAN OPERASIONAL LAINNYA (lanjutan) 29. OTHER OPERATING INCOME (continued)
Tahun yang berakhir pada tanggal
31 Desember/Year ended December 31,
2025 2024
Pendapatan dari penalti tabungan Income from penalties of
dan deposito berjangka 6.383 5.628 saving and time deposits
Penerimaan kembali atas bunga kredit Recovery of interest from written-off
yang telah dihapusbukukan 1.259 1.784 loans
Lain-lain 16.698 10.559 Others
Total 416.760 420.966 Total
30. PEMBENTUKAN CADANGAN KERUGIAN 30. PROVISION FOR IMPAIRMENT LOSSES
PENURUNAN NILAI
Tahun yang berakhir pada tanggal
31 Desember/Year ended December 31,
2025 2024
Pembentukan cadangan
kerugian penurunan Provision for
nilai atas: impairment losses on:
Kredit yang diberikan (Catatan 10) 213.599 47.979 Loans (Note 10)
Komitmen dan kontinjensi 2 (5) Commitment and contingencies
Aset lain-lain - (675) Other assets
Total 213.601 47.299 Total
31. BEBAN UMUM DAN ADMINISTRASI 31. GENERAL AND ADMINISTRATIVE EXPENSES
Tahun yang berakhir pada tanggal
31 Desember/Year ended December 31,
2025 2024
Barang dan jasa 328.369 300.210 Goods and services
Premi penjaminan simpanan 107.807 90.589 Deposit guarantee premium
Penyusutan aset tetap (Catatan 12) 107.598 121.344 Depreciation of fixed assets (Note 12)
Penyusutan aset hak guna Depreciation of rights of use assets
(Catatan 12) 98.519 93.933 (Note 12)
Iuran keanggotaan bank 76.240 65.249 Bank’s membership fee
Promosi 57.175 61.878 Promotion
Beban fee e-channel 48.217 42.671 Fee e-channel expense
Sewa (Catatan 12) 27.435 26.799 Rental (Note 12)
Amortisasi aset tidak berwujud Amortization of intangible assets
(Catatan 13) 15.074 21.347 (Note 13)
Bahan bakar minyak 13.777 14.719 Fuel
Pemeliharaan dan perbaikan 12.646 12.831 Repairs and maintenance
Beban flagging nasabah 9.203 9.066 Customer flagging expense
Beban pajak pertambahan nilai 7.126 6.200 Value added tax expense
Biaya pemeliharaan ATM 6.284 5.723 ATM maintenance fee
Beban asuransi 5.012 7.127 Insurance expense
Beban pajak final 3.415 3.302 Final tax expense
Beban retribusi 3.034 3.009 Retribution expense
Beban risiko operasional 1.977 1.117 Operational risk expense
Beban jasa pihak ketiga 1.211 1.389 Third parties service
Lain-lain (dibawah Rp1.000) 4.055 3.443 Others (below Rp1,000)
Total 934.174 891.946 Total
96
Page 954
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. BEBAN UMUM DAN ADMINISTRASI (lanjutan) 31. GENERAL AND ADMINISTRATIVE EXPENSES
(continued)
Adapun rincian dari lain-lain adalah sebagai Details of others are as follows:
berikut:
Tahun yang berakhir pada tanggal
31 Desember/Year ended December 31,
2025 2024
Beban pengelolaan giro dan kliring 966 999 Current account and clearing expense
Beban penyisihan rekening tunda 851 208 Suspend account allowance expense
Beban pengelolaan administrasi Securities issued
surat berharga 663 544 administration expense
Beban administrasi transfer 264 232 Transfer administrative expense
Beban pembatalan kredit 246 312 Credit cancellation expense
Beban penanganan Non-performing loan
kredit bermasalah 223 389 handling expense
Beban akomodasi 153 109 Accommodation expense
Beban administrasi BI-Fast 130 114 BI-Fast administrative expense
Lain-lain 559 536 Others
Total 4.055 3.443 Total
Beban umum dan administrasi yang dibayarkan ke General and administrative expense from related
pihak berelasi untuk tahun yang berakhir pada parties for year ended December 31, 2025 and 2024
tanggal-tanggal 31 Desember 2025 dan 2024 are Rp12,349 and Rp12,584 or 1.32% and 1.41%
masing-masing adalah sebesar Rp12.349 dan from total general and administrative expense,
Rp12.584 atau 1,32% dan 1,41% dari jumlah beban respectively (Note 36).
umum dan administrasi (Catatan 36).
32. BEBAN TENAGA KERJA 32. SALARIES EXPENSES
Tahun yang berakhir pada tanggal
31 Desember/Year ended December 31,
2025 2024
Gaji, upah, honorarium, dan Employee’s salaries, wages,
tunjangan karyawan 338.055 304.023 honorarium, and allowance
Biaya insentif dan bonus 159.519 196.087 Incentive and bonus
Gaji dan upah tenaga kerja Salaries and wages
outsourcing 106.174 95.226 outsourcing employees
Tunjangan karyawan 73.191 65.204 Employees allowance
Gaji dan upah karyawan kontrak 57.203 54.053 Salaries and wages contract employees
Tunjangan hari raya 55.924 54.114 Holiday allowance
Beban imbalan pasca kerja 27.732 25.023 Post employment benefits expense
Directors and commissioners
Gaji direksi dan komisaris 23.608 24.298 remunerations
Pendidikan dan pelatihan 22.406 25.862 Education and training
Asuransi kesehatan 17.225 15.037 Health insurance
Beban Car Ownership Programme 5.486 5.248 Car Ownership Programme expenses
Tunjangan PPh Pasal 21 4.692 4.902 Income Tax Benefit Article 21
Beban penerimaan pegawai 917 1.108 Recruitment expenses
Lain-lain 1.557 1.867 Others
Total 893.689 872.052 Total
Lain-lain terdiri dari relokasi, uang duka dan beban Others consist of relocation, condolences expenses
tenaga kerja lainnya. and other salaries expenses.
97
Page 955
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. PENDAPATAN (BEBAN) NON OPERASIONAL - 33. NON-OPERATING INCOME (EXPENSES) - NET
NETO
Tahun yang berakhir pada tanggal
31 Desember/Year ended December 31,
2025 2024
Sumbangan (2.431) (2.981) Donation
Kegiatan olahraga dan kesenian (1.027) (1.173) Sports, activities and arts
Banten, sesari (584) (564) Ritual expenses
Keuntungan penjualan Gain on sale and
dan pelepasan aset tetap disposal of fixed assets
(Catatan 12) - 7 (Note 12)
Lain-lain - neto 5.495 (6.911) Others - net
Total - neto 1.453 (11.622) Total - net
34. LABA PER SAHAM DASAR 34. BASIC EARNINGS PER SHARE
Laba per saham dasar dihitung dengan membagi Basic earnings per share is computed by dividing
laba tahun berjalan dengan rata-rata tertimbang the current year profit by the weighted average
jumlah saham biasa yang beredar pada tahun number of common shares outstanding during the
bersangkutan. year.
Tahun yang berakhir pada tanggal
31 Desember/Year ended December 31,
2025 2024
Laba tahun berjalan 1.581.080 1.577.550 Income for the year
Jumlah rata-rata tertimbang
saham biasa yang beredar Number of weighted average
(nilai penuh) 1.638.608.705 1.638.608.705 shares outstanding (full amount)
Laba per saham Earnings per shares
(nilai penuh) 964,89 962,74 (full amount)
Pada tanggal 31 Desember 2025 dan 2024, Bank As of December 31, 2025 and 2024, Bank does not
tidak memiliki efek yang bersifat dilutif. have shares with dilutive effect.
35. KOMITMEN DAN KONTINJENSI 35. COMMITMENTS AND CONTINGENCIES
Akun-akun di bawah ini merupakan akun-akun yang The accounts below are accounts recorded in the
dicatat di laporan posisi keuangan ekstra-komtabel off balance sheet:
(off balance sheet):
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
KOMITMEN COMMITMENTS
Liabilitas komitmen Commitment liabilities
Fasilitas kredit nasabah yang
belum ditarik Unused loan facilities
committed 1.136 1.621 committed
Liabilitas komitmen - neto 1.136 1.621 Commitment liabilities - net
KONTINJENSI CONTINGENCIES
Tagihan kontinjensi Contingent receivables
Pendapatan bunga dalam Interest receivable on
penyelesaian 10.675 32.268 non-performing loan
Kredit hapus buku 912.319 762.262 Written-off loans
Total tagihan kontinjensi - neto 922.994 794.530 Total contingent receivables - net
Tagihan komitmen dan Commitments and contingencies
kontinjensi - neto 921.858 792.909 receivables - net
98
Page 956
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. SIFAT DAN TRANSAKSI DENGAN PIHAK 36. NATURE AND TRANSACTIONS WITH RELATED
BERELASI PARTIES
Sifat hubungan pihak berelasi Nature of relationships with related parties
Pihak-pihak berelasi adalah perusahaan dan Related parties are companies and individuals who
perorangan yang mempunyai keterkaitan have direct or indirect ownership or management
kepemilikan atau kepengurusan secara langsung relationship with the Bank.
maupun tidak langsung dengan Bank.
Dalam kegiatan normal usaha, Bank melakukan In normal course of business, the Bank enters into
transaksi dengan pihak berelasi adalah transaksi certain transactions with related parties which are
perbankan seperti pada umumnya. Transaksi also general banking business transactions.
dengan pihak berelasi tersebut dilaksanakan Transactions with related parties were conducted
dengan syarat dan kondisi yang sama sebagaimana under terms and conditions similar to those granted
dilakukan dengan pihak tidak berelasi, kecuali to third parties, except for loans to the Bank’s
pinjaman yang diberikan kepada karyawan Bank. employee. The Bank gave similar interest rate for
Bank memberikan suku bunga yang serupa untuk third party fund to related parties and third parties.
dana pihak ketiga dengan pihak berelasi dan pihak The Bank also used similar interest rate between
ketiga. Bank juga menggunakan suku bunga yang related parties and third parties for the loans.
serupa antara pihak berelasi dan pihak ketiga dalam
rangka pemberian pinjaman yang diberikan.
Sifat hubungan pihak berelasi/
Nature of relationship with
Pihak Berelasi/Related parties related parties Transaksi/Transactions
PT Bank Mandiri (Persero) Tbk Entitas induk/ Giro pada bank lain, simpanan pada bank
Parent entity lain, pinjaman yang diterima, efek-efek
yang dijual dengan janji dibeli kembali,
pendapatan bunga, surat berharga yang
diterbitkan, beban bunga/
Current account with other bank, deposits
from other bank, borrowings, securities sold
under repurchase agreements,
interest income, securities issued,
interest expenses
PT Bank Syariah Indonesia Tbk Anak perusahaan Giro pada bank lain, pendapatan bunga/
PT Bank Mandiri (Persero) Tbk/ Current account with other bank,
Subsidiary of PT Bank interest income
Mandiri (Persero) Tbk
PT Bank Rakyat Indonesia Badan Usaha Milik Negara/ Giro pada bank lain, pendapatan bunga,
(Persero) Tbk State-Owned Company surat berharga yang diterbitkan,
beban bunga/
Current accounts with other bank,
interest income, securities issued, interest
expenses
PT Asuransi Jasa Indonesia Badan Usaha Milik Negara/ Simpanan nasabah, beban bunga/
(Persero) State-Owned Company Deposits from customer, interest
Expenses
PT Taspen Abadi Sentosa Anak perusahaan Simpanan nasabah, beban bunga/
PT Taspen (Persero)/ Deposits from customer, interest
Subsidiary of expenses
PT Taspen (Persero)
PT Estika Daya Mandiri Dikendalikan oleh entitas anak Simpanan nasabah, beban bunga/
PT Bank Mandiri (Persero) Tbk/ Deposits from customer, interest
Controlled by Subsidiary of expenses
PT Bank Mandiri (Persero) Tbk
99
Page 957
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. SIFAT DAN TRANSAKSI DENGAN PIHAK 36. NATURE AND TRANSACTIONS WITH RELATED
BERELASI (lanjutan) PARTIES (continued)
Sifat hubungan pihak berelasi (lanjutan) Nature of relationships with related parties
(continued)
Sifat hubungan pihak berelasi/
Nature of relationship with
Pihak Berelasi/Related parties related parties Transaksi/Transactions
Pemerintah Republik Indonesia/ Pemegang Saham Akhir/ Efek-efek, pendapatan bunga,
Government of Republic Indonesia Ultimate Shareholder aset lain-lain/
Securities, interest income,
other assets
PT Dana Pensiun Karyawan Taspen Anak perusahaan Surat berharga yang diterbitkan,
PT Taspen (Persero)/ beban bunga, simpanan nasabah/
Subsidiary of Securities issued, interest expense,
PT Taspen (Persero) deposits from customer
Perum Jaminan Kredit Indonesia Badan Usaha Milik Negara/ Simpanan nasabah, surat berharga yang
State-Owned Company diterbitkan, beban bunga/
Deposits from customer, securities issued,
interest expenses
PT Mandiri Tunas Finance Dikendalikan oleh Simpanan nasabah, beban bunga/
PT Bank Mandiri (Persero) Tbk/ Deposits from customer, interest
Controlled by PT Bank expenses
Mandiri (Persero) Tbk
PT Mandiri Utama Finance Dikendalikan oleh Simpanan nasabah, beban bunga,
PT Bank Mandiri (Persero) Tbk/ aset lain-lain/Deposits from customer, interest
Controlled by PT Bank expenses, other assets
Mandiri (Persero) Tbk
PT Asuransi Jiwa Inhealth Indonesia Entitas Anak dari Badan Usaha Simpanan nasabah, surat berharga yang
Milik Negara/Subsidiary of diterbitkan, beban bunga, biaya dibayar
State-Owned Company dimuka/Deposits from customer, securities
issued, interest expenses, prepaid expenses
PT Asuransi Kredit Indonesia Badan Usaha Milik Negara/ Aset lain-lain, simpanan nasabah,
(Persero) State-Owned Company beban bunga/Other assets,
deposits from customer, interest
expenses
PT Pos Indonesia (Persero) Badan Usaha Milik Negara/ Simpanan nasabah, beban bunga,
State-Owned Company Beban umum dan administrasi/
Deposits from customer, interest
expenses, general and
administrative expenses
PT Indonesia Infrastructure Badan Usaha Milik Negara/ Simpanan nasabah, beban bunga/
Finance State-Owned Company Deposits from customer, interest
expenses
PT Bank Tabungan Negara Badan Usaha Milik Negara/ Surat berharga yang diterbitkan, pinjaman
(Persero) Tbk State-Owned Company yang diterima, beban bunga/
Securities issued, borrowings,
interest expenses
PT Reasuransi Indonesia Utama Badan Usaha Milik Negara/ Surat berharga yang diterbitkan,
(Persero) State-Owned Company simpanan nasabah, beban bunga/
Securities issued, deposits from customer,
interest expenses
PT Asuransi Perisai Listrik Entitas Anak dari Badan Usaha Aset lain-lain, simpanan nasabah,
Nasional Milik Negara/Subsidiary of beban bunga, beban umum dan
State-Owned Company administrasi/Other assets, deposits from
customer, interest expense, general and
administrative expenses
100
Page 958
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. SIFAT DAN TRANSAKSI DENGAN PIHAK 36. NATURE AND TRANSACTIONS WITH RELATED
BERELASI (lanjutan) PARTIES (continued)
Sifat hubungan pihak berelasi (lanjutan) Nature of relationships with related parties
(continued)
Sifat hubungan pihak berelasi/
Nature of relationship with
Pihak Berelasi/Related parties related parties Transaksi/Transactions
Pejabat Eksekutif Bank Pejabat kunci manajemen/ Simpanan nasabah, kredit yang diberikan,
Key management personnel aset lain-lain, pendapatan bunga,
beban bunga/
Deposits from customer, loans, other assets,
interest income, interest expenses
BPJS Ketenagakerjaan Badan Usaha Milik Negara/ Surat berharga yang diterbitkan,
State-Owned Company beban bunga/
Securities issued, interest expenses
PT Mulia Sasmita Bhakti Dikendalikan oleh Dana Pensiun Simpanan nasabah, beban bunga/
Bank Mandiri/Controlled by Deposits from customer, interest
Dana Pensiun Bank Mandiri expenses
Dana Pensiun Bank Mandiri PT Bank Mandiri (Persero) Tbk Simpanan nasabah, beban bunga,
sebagai pendiri/ PT Bank surat berharga yang diterbitkan/
Mandiri (Persero) Tbk as founder Deposits from customer, interest
expenses, securities issued
PT Asuransi Jiwa Taspen Anak perusahaan Simpanan nasabah, beban bunga,
PT Taspen (Persero)/ surat berharga yang diterbitkan/
Subsidiary of Deposits from customer, interest
PT Taspen (Persero) expenses, securities issued
PT Usaha Gedung Mandiri Dikendalikan oleh Dana Pensiun Simpanan nasabah, beban bunga/
Bank Mandiri/Controlled by Deposits from customer, interest
Dana Pensiun Bank Mandiri expenses
PT Taspen (Persero) Pemegang saham dengan Biaya dibayar dimuka, simpanan nasabah,
pengaruh signifikan/ beban bunga, beban umum dan administrasi,
Shareholder with significant influence surat berharga yang diterbitkan/
Prepaid expense, deposits from customer,
interest expenses, general and
administrative expenses, securities issued
PT Mandiri Manajemen Investasi Dikendalikan oleh Efek-efek, simpanan nasabah, beban bunga/
PT Bank Mandiri (Persero) Tbk/ Securities, deposits from customer,
Controlled by PT Bank interest expenses
Mandiri (Persero) Tbk
PT Bumi Daya Plaza Dikendalikan oleh Dana Pensiun Simpanan nasabah, beban bunga/
Bank Mandiri/Controlled by Deposits from customer, interest
Dana Pensiun Bank Mandiri expenses
PT Penjaminan Infrastruktur Badan Usaha Milik Negara/ Simpanan nasabah, beban bunga/
Indonesia (Persero) State-Owned Company Deposits from customer, interest
expenses
PT Aero Globe Indonesia Entitas Anak dari Badan Usaha Simpanan nasabah, beban bunga/
Milik Negara/Subsidiary of Deposits from customer, interest
State-Owned Company expenses
101
Page 959
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. SIFAT DAN TRANSAKSI DENGAN PIHAK 36. NATURE AND TRANSACTIONS WITH RELATED
BERELASI (lanjutan) PARTIES (continued)
Sifat hubungan pihak berelasi (lanjutan) Nature of relationships with related parties
(continued)
Sifat hubungan pihak berelasi/
Nature of relationship with
Pihak Berelasi/Related parties related parties Transaksi/Transactions
PT Asabri (Persero) Badan Usaha Milik Negara/ Simpanan nasabah, beban bunga,
State Owned Company biaya dibayar dimuka, beban umum dan
administrasi/Deposits from customer,
interest expenses, prepaid expenses,
general and administrative expenses
Koperasi Kesehatan Pegawai dan Dikendalikan oleh PT Bank Surat berharga yang diterbitkan,
Pensiunan Bank Mandiri Mandiri (Persero) Tbk/ beban bunga/
(Mandiri Healthcare) Controlled by PT Bank Securities issued, interest expenses
Mandiri (Persero) Tbk
PT Jasa Marga Bali Tol Entitas Anak dari Badan Usaha Simpanan nasabah, beban bunga/
Milik Negara/Subsidiary of Deposits from customer, interest
State-Owned Company expenses
PT Pengembangan Pariwisata Badan Usaha Milik Negara/ Simpanan nasabah, beban bunga/
Indonesia ITDC State-Owned Company Deposits from customer, interest
expenses
Reksa Dana Mandiri Investa Dikendalikan oleh PT Mandiri Simpanan nasabah, beban bunga,
Pasar Uang Manajemen Investasi/ surat berharga yang diterbitkan/
Controlled by PT Mandiri Deposits from customer, interest
Manajemen Investasi expenses, securities issued
Reksa Dana Mandiri Kapital Dikendalikan oleh PT Mandiri Simpanan nasabah, beban bunga/
Prima Manajemen Investasi/ Deposits from customer, interest
Controlled by PT Mandiri expenses
Manajemen Investasi
PT Mandiri Capital Indonesia Dikendalikan oleh Simpanan nasabah, beban bunga/
PT Bank Mandiri (Persero) Tbk/ Deposits from customer, interest
Controlled by PT Bank expenses
Mandiri (Persero) Tbk
PT Pengelola Investama Dikendalikan oleh Dana Pensiun Simpanan nasabah, beban bunga/
Mandiri Bank Mandiri/Controlled by Deposits from customer, interest
Dana Pensiun Bank Mandiri expenses
PT Sarana Multi Badan Usaha Milik Negara/ Simpanan nasabah, beban bunga/
Infrastruktur (Persero) State-Owned Company Deposits from customer, interest
expenses
PT Sarana Multigriya Badan Usaha Milik Negara/ Efek-efek, aset lain-lain, pendapatan
Finansial (Persero) State-Owned Company bunga, beban bunga, pinjaman yang diterima/
Securities, other assets, interest
income, interest expenses, borrowings
PT Semen Tonasa Entitas Anak dari Badan Usaha Simpanan nasabah, beban bunga/
Milik Negara/Subsidiary of Deposits from customer, interest
State-Owned Company expenses
BPJS Kesehatan Badan Usaha Milik Negara/ Simpanan nasabah, surat berharga yang
State-Owned Company diterbitkan, beban bunga/
Deposits from customer, securities issued,
interest expenses
102
Page 960
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. SIFAT DAN TRANSAKSI DENGAN PIHAK 36. NATURE AND TRANSACTIONS WITH RELATED
BERELASI (lanjutan) PARTIES (continued)
Sifat hubungan pihak berelasi (lanjutan) Nature of relationships with related parties
(continued)
Sifat hubungan pihak berelasi/
Nature of relationship with
Pihak Berelasi/Related parties related parties Transaksi/Transactions
PT Pertamina Pedeve Indonesia Entitas Anak dari Badan Usaha Simpanan nasabah, beban bunga/
Milik Negara/Subsidiary of Deposits from customer, interest
State-Owned Company expenses
PT Hotel Indonesia Natour (Persero) Badan Usaha Milik Negara/ Simpanan nasabah, beban bunga/
State-Owned Company Deposits from customer, interest expenses
PT AXA Mandiri Financial Services Dikendalikan oleh Simpanan nasabah, beban bunga,
PT Bank Mandiri (Persero) Tbk/ surat berharga yang diterbitkan/
Controlled by PT Bank Deposits from customer, interest
Mandiri (Persero) Tbk expenses, securities issued
PT Gedung YKP Bank Exim Dikendalikan oleh Dana Pensiun Simpanan nasabah, beban bunga/
Bank Mandiri/Controlled by Deposits from customer, interest expenses
Dana Pensiun Bank Mandiri
PT Yayasan Kesehatan Garuda Entitas Anak dari Badan Usaha Simpanan nasabah, beban bunga/
Indonesia Milik Negara/Subsidiary of Deposits from customer, interest expenses
State-Owned Company
PT Taspen Properti Indonesia Entitas Anak dari PT Taspen Simpanan nasabah, beban bunga/
(Persero)/Subsidiary of PT Taspen Deposits from customer, interest expenses
(Persero)
PT Reasuransi Indonesia Utama Entitas Anak dari Badan Usaha Simpanan nasabah, beban bunga/
Milik Negara/Subsidiary of Deposits from customer, interest expenses
State-Owned Company
Rincian saldo transaksi dengan pihak-pihak berelasi The details of transaction balances with related
pada tanggal 31 Desember 2025 dan 2024 adalah parties as of December 31, 2025 and 2024 are as
sebagai berikut: follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
ASET ASSETS
Current accounts with other banks
Giro pada bank lain (Catatan 6) 74.756 47.978 (Note 6)
Efek-efek (Catatan 8) 10.106.223 8.152.897 Securities (Note 8)
Kredit yang diberikan (Catatan 10) 15.257 15.930 Loans (Note 10)
Biaya dibayar dimuka (Catatan 11) 1.756 1.892 Prepaid expenses (Note 11)
Aset lain-lain (Catatan 14) 181.538 155.506 Other assets (Note 14)
Total aset kepada pihak berelasi 10.379.530 8.374.203 Total assets to related parties
Persentase dari total aset 14,21% 12,64% Percentage from total assets
LIABILITAS LIABILITIES
Simpanan nasabah (Catatan 16) 8.768.920 8.634.088 Deposits from customers (Note 16)
Surat berharga
yang diterbitkan 495.000 397.000 Securities issued
Pinjaman yang diterima (Catatan 20) 1.500.000 3.000.000 Borrowings (Note 20)
Efek-efek yang dijual dengan janji Securities sold under repurchase
dibeli kembali (Catatan 21) - 225.076 agreements (Note 21)
Total liabilitas kepada pihak berelasi 10.763.920 12.256.164 Total liabilities to related parties
Persentase dari total liabilitas 16,92% 20,97% Percentage from total liabilities
103
Page 961
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. SIFAT DAN TRANSAKSI DENGAN PIHAK 36. NATURE AND TRANSACTIONS WITH RELATED
BERELASI (lanjutan) PARTIES (continued)
Sifat hubungan pihak berelasi (lanjutan) Nature of relationships with related parties
(continued)
Rincian saldo transaksi dengan pihak-pihak berelasi The details of transaction balances with related
pada tanggal 31 Desember 2025 dan 2024 adalah parties as of December 31, 2025 and 2024 are as
sebagai berikut: (lanjutan) follows: (continued)
Tahun yang berakhir pada tanggal
31 Desember/Year ended December 31,
2025 2024
PENDAPATAN DAN BEBAN INCOME AND EXPENSE
Pendapatan bunga (Catatan 27) 790.894 530.981 Interest income (Note 27)
Persentase dari total Percentage from
pendapatan bunga 12,03% 8,57% total interest income
Beban bunga (Catatan 28) 475.606 806.626 Interest expenses (Note 28)
Persentase dari total Percentage from
beban bunga 16,35% 29,26% total interest expenses
General and
Beban umum dan administrasi (Catatan 31) 12.349 12.584 administrative expenses (Note 31)
Persentase dari total beban umum Percentage from total general
dan administrasi 1,32% 1,41% and administrative expenses
Jumlah remunerasi yang telah diterima oleh Dewan The total remuneration received by the Boards of
Komisaris dan Direksi adalah sebagai berikut: Commissioners and Directors are as follows:
Tahun yang berakhir pada tanggal
31 Desember/Year ended December 31,
2025 2024
Imbalan jangka pendek Short-term compensations
Direksi 31.786 55.216 Boards of Directors
Dewan Komisaris 11.946 26.475 Boards of Commissioners
Total 43.732 81.691 Total
104
Page 962
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. SEGMEN OPERASI 37. OPERATING SEGMENT
Bank telah menyajikan segmen operasi The Bank reports operating segment in a manner
berdasarkan informasi yang disiapkan secara consistent with the internal reporting provided for
internal untuk pengambilan keputusan operasional. operational decision making.
Tahun yang berakhir pada tanggal 31 Desember 2025/
Year ended December 31, 2025
Bali & Nusa Maluku &
Jawa*) Tenggara Sumatra Sulawesi Kalimantan Papua Total
Laporan laba rugi Statement of
dan penghasilan profit or loss and other
komprehensif lain comprehensive income
Pendapatan bunga 4.490.613 448.662 842.696 394.250 270.443 127.435 6.574.099 Interest income
Pendapatan operasional Other operating
lainnya 233.647 57.551 56.116 36.230 20.020 13.196 416.760 income
Total pendapatan 4.724.260 506.213 898.812 430.480 290.463 140.631 6.990.859 Total income
Beban bunga (2.457.258) (108.190) (217.649) (58.315) (52.077) (15.100) (2.908.589) Interest expense
Pembentukan cadangan Provision for
kerugian penurunan impairment
nilai (72.863) (9.261) (60.156) (32.662) (21.162) (17.497) (213.601) losses
Beban operasional Other operating
lainnya (1.545.715) (67.133) (104.471) (53.844) (38.719) (19.160) (1.829.042) expenses
Total beban (4.075.836) (184.584) (382.276) (144.821) (111.958) (51.757) (4.951.232) Total expense
Pendapatan (beban) Non-operating income
non operasional - neto 1908 (493) 38 - - - 1.453 (expenses) - net
Laba sebelum Income before
beban pajak 650.332 321.136 516.574 285.659 178.505 88.874 2.041.080 tax expenses
Beban pajak (460.000) - - - - - (460.000) Tax expenses
Laba Income
tahun berjalan 190.332 321.136 516.574 285.659 178.505 88.874 1.581.080 for the year
*) termasuk dalam segmen operasi Jawa terdapat beban, *) included in the Java operating segment the costs, income,
pendapatan, aset dan liabilitas dari Kantor Pusat. assets and liabilities from Head Office.
105
Page 963
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. SEGMEN OPERASI (lanjutan) 37. OPERATING SEGMENT (continued)
Bank telah menyajikan segmen operasi The Bank reports operating segment in a manner
berdasarkan informasi yang disiapkan secara consistent with the internal reporting provided for
internal untuk pengambilan keputusan operasional operational decision making (continued).
(lanjutan).
Tahun yang berakhir pada tanggal 31 Desember 2024/
Year ended December 31, 2024
Bali & Nusa Maluku &
Jawa*) Tenggara Sumatra Sulawesi Kalimantan Papua Total
Laporan laba rugi Statement of
dan penghasilan profit or loss and other
komprehensif lain comprehensive income
Pendapatan bunga 2.873.435 593.452 1.248.227 794.102 427.593 261.523 6.198.332 Interest income
Pendapatan operasional Other operating
lainnya 201.883 61.015 74.179 44.590 22.336 16.963 420.966 income
Total pendapatan 3.075.318 654.467 1.322.406 838.692 449.929 278.486 6.619.298 Total income
Beban bunga (2.341.770) (93.570) (202.922) (57.771) (45.250) (15.463) (2.756.746) Interest expense
Pembentukan cadangan Provision for
kerugian penurunan impairment
nilai (21.598) 28.563 (17.521) (14.718) (10.938) (11.087) (47.299) losses
Beban operasional Other operating
lainnya (1.461.751) (72.708) (109.734) (56.760) (41.765) (21.280) (1.763.998) expenses
Total beban (3.825.119) (137.715) (330.177) (129.249) (97.953) (47.830) (4.568.043) Total expense
Pendapatan (beban) Non-operating income
non operasional - neto (11.144) (490) 12 - - - (11.622) (expenses) - net
Laba sebelum Income before
beban pajak (760.945) 516.262 992.241 709.443 351.976 230.656 2.039.633 tax expenses
Beban pajak (462.083) - - - - - (462.083) Tax expenses
Laba Income
tahun berjalan (1.223.028) 516.262 992.241 709.443 351.976 230.656 1.577.550 for the year
31 Desember 2025/December 31, 2025
Bali & Nusa Maluku &
Jawa*) Tenggara Sumatra Sulawesi Kalimantan Papua Total
Statement of
Laporan Posisi Keuangan financial position
Kredit yang diberikan - bruto 18.596.359 5.169.359 12.129.396 7.761.153 4.236.384 2.638.065 50.530.716 Loans - gross
Total aset 57.583.808 3.440.596 6.769.745 2.507.491 1.986.874 730.052 73.018.566 Total assets
Simpanan nasabah 41.057.120 3.082.920 6.231.406 2.214.756 1.804.748 639.623 55.030.573 Deposits from customers
Total liabilitas 49.579.262 3.119.453 6.253.172 2.221.831 1.808.369 641.179 63.623.266 Total liabilities
31 Desember 2024/December 31, 2024
Bali & Nusa Maluku &
Jawa*) Tenggara Sumatra Sulawesi Kalimantan Papua Total
Statement of
Laporan Posisi Keuangan financial position
Kredit yang diberikan - bruto 16.881.600 4.917.013 11.132.666 7.124.590 3.829.908 2.375.638 46.261.415 Loans - gross
Total aset 37.023.706 4.891.469 11.067.042 7.087.896 3.811.661 2.350.570 66.232.344 Total assets
Simpanan nasabah 36.760.820 2.902.724 5.105.965 1.943.661 1.541.982 569.395 48.824.547 Deposits from customers
Total liabilitas 30.697.022 4.536.250 10.518.291 6.792.773 3.640.989 2.258.995 58.444.320 Total liabilities
*) termasuk dalam segmen operasi Jawa terdapat beban, *) included in the Java operating segment the costs, income,
pendapatan, aset dan liabilitas dari Kantor Pusat. assets and liabilities from Head Office.
106
Page 964
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. RISIKO KREDIT 38. CREDIT RISK
Risiko kredit merupakan risiko yang terjadi akibat Credit risk is the risk which is caused by the failure
kegagalan debitur dan/atau pihak lain dalam of the debtor and/or other parties to meet obligations
memenuhi kewajibannya kepada Bank. Untuk to the Bank. To manage the risks, the Bank
mengelola risikonya, Bank mengukur risiko kredit measures the credit risk from existing portfolio both
dari portofolio yang ada baik secara kuantitatif quantitatively and qualitatively. This is to minimize
maupun kualitatif. Hal ini untuk memastikan possibility of losses from loans default, both for
kemungkinan kerugian dari tidak dibayarnya kredit individual and overall debtors.
yang diberikan menjadi seminimal mungkin, baik
untuk debitur individual maupun secara
keseluruhan.
Dalam melakukan pengelolaan risiko kredit, Bank In conducting credit risk management, the Bank
berfokus pada beberapa unsur utama yang meliputi focuses on several key elements that include risk-
sumber daya risiko yang sadar risiko, kebijakan dan conscious risk resources, prudent banking policies
prosedur perkreditan yang mengutamakan prinsip and procedures, a transparent and tiered credit
kehati-hatian, proses persetujuan kredit yang approval process by the Credit Committee, clear
transparan dan berjenjang oleh Komite Kredit, criteria and risk measurement tools, equitable
kriteria dan alat ukur risiko yang jelas, penyebaran distribution of risks, complete administration and
risiko yang merata, administrasi dan dokumentasi documentation as well as continuous credit
yang lengkap serta pengawasan kredit secara monitoring to maintain the loans.
berkesinambungan untuk menjaga kualitas kredit
yang diberikan.
Bank melakukan pengawasan berkesinambungan The Bank conducts ongoing monitoring to identify
untuk mengidentifikasi secara dini potensi risiko early potential credit risks that may arise in order to
kredit yang mungkin timbul sehingga dapat carry out efficient and effective rescue and
dilakukan langkah-langkah penyelamatan maupun resolution measures.
penyelesaian yang efisien dan efektif.
Dalam mengelola risiko kredit pensiun, Bank juga In the managing pension credit risk, the Bank also
mempertimbangkan kinerja sumber pembayaran take into consideration the performance of payment
dari klaim asuransi. Secara berkala, Bank menilai sources arising from insurance claims. Periodically,
kemampuan pembayaran dari asuransi atas klaim the bank evaluates the capacity of insurance
yang telah di tagihkan kepada asuradur dan companies to fulfill repayment obligations for
melakukan penyesuaian cadangan kerugian submitted claims and makes requisite adjustments
penurunan nilai ketika bank menilai adanya pihak to the allowance for impairment losses when
asuransi yang tidak dapat membayarkan klaim instances arise where insurers are unable to meet
tersebut. their payment obligations.
Sistem pengelolaan manajemen risiko kredit Bank The Bank's credit risk management system has
telah dibakukan dalam suatu pedoman dan dikaji been standardized in a guideline and reviewed
secara periodik. periodically.
107
Page 965
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
a.(i) Eksposur maksimum risiko kredit tanpa a.(i) Maximum exposure to credit risk without
memperhitungkan pendukung kredit taking into account other credit
lainnya enhancements
Eksposur risiko kredit terhadap aset pada Credit risk exposure on assets in the
laporan posisi keuangan pada tanggal statement of financial position as of
31 Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024 are as follows:
berikut:
Eksposur maksimum/Maximum exposure
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Giro pada Bank Indonesia 1.283.107 3.122.333 Current accounts with Bank Indonesia
Giro pada bank lain - neto 74.755 47.977 Current accounts with other banks - net
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 6.361.889 2.179.682 and other banks
Efek-efek - neto Securities - net
Nilai wajar melalui laporan laba rugi 594.431 - Fair value through profit or loss
Nilai wajar melalui penghasilan Fair value through
komprehensif lain 7.950.476 5.506.736 other comprehensive income
Biaya perolehan diamortisasi 4.474.425 7.222.557 Amortized cost
Efek-efek yang dibeli Securities purchased
dengan janji dijual kembali 1.014.855 1.277.381 under agreement to resell
Kredit yang diberikan - neto 49.760.287 45.443.901 Loans - net
Aset lain-lain*) - neto 479.570 418.534 Other assets*) - net
Total 71.993.795 65.219.101 Total
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan *) Other assets consist of accrued interest receivables, insurance claim
diterima, tagihan klaim asuransi, tagihan transaksi ATM, tagihan receivables, ATM receivables, receivables to third parties and security
kepada pihak ketiga dan setoran jaminan. deposits.
Eksposur maksimum/Maximum exposure
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Fasilitas kredit yang diberikan
yang belum digunakan
(committed) 1.137 1.621 Unused loan facilities (committed)
Tabel di atas menggambarkan eksposur The table above illustrates maximum
maksimum atas risiko kredit bagi Bank pada exposure to credit risk for the Bank as of
tanggal 31 Desember 2025 dan 2024, tanpa December 31, 2025 and 2024, without taking
memperhitungkan pendukung kredit lainnya. into account any other credit enhancement.
Manajemen yakin akan kemampuan Bank Management believes that the Bank has the
untuk mengendalikan dan memelihara ability to control and maintain credit risk
eksposur risiko kredit yang berasal dari kredit exposures derived from loans granted based
yang diberikan berdasarkan hal-hal sebagai on the following:
berikut:
- Bank telah memiliki pedoman tertulis - The Bank has written guidelines on credit
mengenai kebijakan dan proses kredit policies and processes covering all
yang mencakup seluruh aspek pemberian aspects of credit disbursement. Each
kredit yang dilakukan. Setiap pemberian credit granted must always refer to the
kredit harus senantiasa mengacu pada policy.
kebijakan tersebut.
- Pemantauan kredit yang disiplin. - The Bank implements strict of credit
monitoring.
108
Page 966
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
a.(ii) Analisis eksposur maksimum terhadap a.(ii) Analysis of maximum exposure to credit
risiko kredit setelah memperhitungkan risk after taking into account other credit
pendukung kredit lainnya enhancements
Nilai tercatat dari aset keuangan Bank selain The carrying amount of the Bank's financial
kredit yang diberikan dan efek-efek yang assets other than loans and securities
dibeli dengan janji dijual kembali purchased under agreements to resell
menggambarkan eksposur maksimum atas represents the maximum exposure to credit
risiko kredit. risk.
Untuk kredit yang diberikan segmen Retail For loans in Retail and Micro segment, the
dan Mikro, Bank menggunakan agunan untuk Bank uses collateral to minimize credit risk.
meminimalkan risiko kredit. Bank The Bank determines the types and values of
menetapkan jenis dan nilai agunan yang collateral pledged under the credit scheme,
dijaminkan sesuai skema kredit antara lain among others, physical collateral (land,
physical collateral (tanah, bangunan) dan building) and financial collateral (saving
financial collateral (tabungan, giro, deposito deposits, demand deposits, time deposits).
berjangka).
Apabila terjadi default (gagal bayar), Bank In the event of default, the Bank will use the
akan menggunakan agunan tersebut sebagai collateral as the last resort in recovering the
pilihan terakhir untuk pemenuhan kewajiban obligation of the counterparty.
counterparty.
Untuk segmen Pensiunan, Bank For Pension segment, the Bank minimizes
meminimalkan risiko kredit dengan credit risk by requiring its customers to use a
mewajibkan nasabahnya untuk bank account for the receipt of pensioner
menggunakan rekening Bank sebagai salaries. Additionally, for every credit
rekening penerimaan gaji pensiun. Untuk contract given, the Bank also requires its
setiap kontrak kredit yang diberikan, Bank customers to have life insurance.
juga mewajibkan nasabahnya untuk memiliki
asuransi jiwa.
b. Konsentrasi risiko aset keuangan dengan b. Concentration of risks of financial assets
eksposur risiko kredit lokasi geografis with credit risk exposure geographic
location
Analisis paparan maksimum eksposur untuk The analysis of maximum exposure for credit
risiko kredit berdasarkan lokasi geografis risk based on geographic location without
tanpa memperhitungkan adanya agunan taking into account any collateral held or
yang dikuasai atau credit enhancement other credit enhancement as of
lainnya pada tanggal 31 Desember 2025 dan December 31, 2025 and 2024 is as follows:
2024 adalah sebagai berikut:
31 Desember 2025/December 31, 2025
Bali & Nusa Maluku &
Jawa Tenggara Sumatra Sulawesi Kalimantan Papua Total
Giro pada Bank Current accounts with
Indonesia 1.283.107 - - - - - 1.283.107 Bank Indonesia
Giro pada Bank Current Accounts with
Lain 74.756 - - - - - 74.756 Other Banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan Bank Lain 6.361.889 - - - - - 6.361.889 and Other Banks
Efek-efek Securities
Nilai wajar melalui Fair value through
laporan laba rugi 594.431 - - - - - 594.431 profit or loss
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain 7.950.476 - - - - - 7.950.476 income
Biaya perolehan
diamortisasi 4.474.425 - - - - - 4.474.425 Amortized cost
Efek-efek Securities purchased
yang dibeli dengan Under Agreements
janji dijual kembali 1.014.855 - - - - - 1.014.855 to resell
Kredit yang diberikan 18.596.359 5.169.359 12.129.396 7.761.153 4.236.384 2.638.065 50.530.716 Loans
Aset lain-lain*) 304.326 35.925 63.910 40.066 21.821 13.522 479.570 Other assets*)
Total 40.654.624 5.205.284 12.193.306 7.801.219 4.258.205 2.651.587 72.764.225 Total
Cadangan kerugian Provisions for
penurunan nilai (274.453 ) (94.518) (186.640 ) (109.349 ) (62.797) (42.673) (770.430 ) impairment losses
Neto 40.380.171 5.110.766 12.006.666 7.691.870 4.195.408 2.608.914 71.993.795 Net
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan *) Other assets consist of accrued interest receivables, insurance claim
diterima, tagihan klaim asuransi, tagihan transaksi ATM, tagihan receivables, ATM receivables, receivables to third parties and security
kepada pihak ketiga dan setoran jaminan. deposits.
109
Page 967
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
b. Konsentrasi risiko aset keuangan dengan b. Concentration of risks of financial assets
eksposur risiko kredit lokasi geografis with credit risk exposure geographic
(lanjutan) location (continued)
Analisis paparan maksimum eksposur untuk The analysis of maximum exposure for credit
risiko kredit berdasarkan lokasi geografis risk based on geographic location without
tanpa memperhitungkan adanya agunan taking into account any collateral held or
yang dikuasai atau credit enhancement other credit enhancement as of
lainnya pada tanggal 31 Desember 2025 dan December 31, 2025 and 2024 is as follows:
2024 adalah sebagai berikut: (lanjutan) (continued)
31 Desember 2024/December 31, 2024
Bali & Nusa Maluku &
Jawa Tenggara Sumatra Sulawesi Kalimantan Papua Total
Giro pada Bank Current accounts with
Indonesia 3.122.333 - - - - - 3.122.333 Bank Indonesia
Giro pada Bank Current Accounts with
Lain 46.982 996 - - - - 47.978 Other Banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan Bank Lain 2.179.682 - - - - - 2.179.682 and Other Banks
Efek-efek Securities
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain 5.506.736 - - - - - 5.506.736 income
Biaya perolehan
diamortisasi 7.222.557 - - - - - 7.222.557 Amortized cost
Efek-efek Securities purchased
yang dibeli dengan Under Agreements
janji dijual kembali 1.277.381 - - - - - 1.277.381 to resell
Kredit yang diberikan 16.881.600 4.917.013 11.132.666 7.124.590 3.829.908 2.375.638 46.261.415 Loans
Aset lain-lain*) 260.557 27.786 59.983 37.643 20.118 12.447 418.534 Other assets*)
Total 36.497.828 4.945.795 11.192.649 7.162.233 3.850.026 2.388.085 66.036.616 Total
Cadangan kerugian Provisions for
penurunan nilai (284.895 ) (113.158 ) (190.671 ) (116.156 ) (64.219) (48.416) (817.515 ) impairment losses
Neto 36.212.933 4.832.637 11.001.978 7.046.077 3.785.807 2.339.669 65.219.101 Net
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, *) Other assets consist of accrued interest receivables, insurance claim
tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak receivables, ATM receivables, receivables to third parties and security
ketiga dan setoran jaminan. deposits.
c. Konsentrasi risiko aset keuangan dengan c. Concentration of risk of financial assets
eksposur risiko kredit sektor industri with exposure to credit risk industry sector
Tabel berikut ini menggambarkan rincian The following table illustrates the details of the
eksposur kredit Bank pada nilai bruto (tanpa Bank's credit exposure to gross value
memperhitungkan cadangan kerugian (excluding allowance for impairment losses
penurunan nilai dan pendukung kredit lainnya), and other credit enhancements), categorized
yang dikategorikan berdasarkan sektor industri by industrial sector as of December 31, 2025
pada tanggal 31 Desember 2025 dan 2024. and 2024.
31 Desember 2025/December 31, 2025
Pertanian,
Perburuan,
Pemerintah Lembaga dan Sarana
(termasuk Bank Keuangan Pertanian/
Indonesia)/ Bank/ Agriculture, Jasa Dunia
Government Financial Industri Hunting, and Usaha/
(including Bank Institution Pengolahan/ Agriculture Business Lain-lain*)/
Indonesia) Bank Manufacturing Improvement Services Others*) Total
Giro pada Bank Current accounts with
Indonesia 1.283.107 - - - - - 1.283.107 Bank Indonesia
Giro pada bank lain - 74.756 - - - - 74.756 Current accounts with other banks
Penempatan
pada Bank Placements with
Indonesia Bank Indonesia
dan bank lain 6.361.889 - - - - - 6.361.889 and other banks
Efek-efek 13.019.332 - - - - - 13.019.332 Securities
Efek-efek yang Securities purchased
dibeli dengan under
janji dijual agreements to
kembali 1.014.855 - - - - - 1.014.855 resell
Kredit yang
diberikan - - 363.080 7.695.071 5.093.868 37.378.697 50.530.716 Loans
Aset lain-lain**) 178.401 170 1.793 40.666 25.717 232.823 479.570 Other Assets**)
Total 21.857.584 74.926 364.873 7.735.737 5.119.585 37.611.520 72.764.225 Total
*) Lain-lain merupakan sektor ekonomi selain industri pengolahan, *) Others are economic sectors other than manufacturing, agriculture,
pertanian, perburuan, dan sarana pertanian, dan jasa dunia usaha hunting, and agriculture improvement, and business services in
sesuai dengan Catatan 10b. accordance with Note 10b.
**) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, **) Other assets consist of accrued interest receivables, insurance claim
tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak receivables, ATM receivables, receivables to third parties and security
ketiga dan setoran jaminan. deposits.
110
Page 968
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
c. Konsentrasi risiko aset keuangan dengan c. Concentration of risk of financial assets
eksposur risiko kredit sektor industri with exposure to credit risk industry sector
(lanjutan) (continued)
Tabel berikut ini menggambarkan rincian The following table illustrates the details of the
eksposur kredit Bank pada nilai bruto (tanpa Bank's credit exposure to gross value
memperhitungkan cadangan kerugian (excluding allowance for impairment losses
penurunan nilai dan pendukung kredit lainnya), and other credit enhancements), categorized
yang dikategorikan berdasarkan sektor industri by industrial sector as of December 31, 2025
pada tanggal 31 Desember 2025 dan 2024. and 2024. (continued)
(lanjutan)
31 Desember 2024/December 31, 2024
Pertanian,
Perburuan,
Pemerintah Lembaga dan Sarana
(termasuk Bank Keuangan Pertanian/
Indonesia)/ Bank/ Agriculture, Jasa Dunia
Government Financial Industri Hunting, and Usaha/
(including Bank Institution Pengolahan/ Agriculture Business Lain-lain*)/
Indonesia) Bank Manufacturing Improvement Services Others*) Total
Giro pada Bank Current accounts with
Indonesia 3.122.333 - - - - - 3.122.333 Bank Indonesia
Giro pada bank lain - 47.978 - - - - 47.978 Current accounts with other banks
Penempatan
pada Bank Placements with
Indonesia Bank Indonesia
dan bank lain 2.179.682 - - - - - 2.179.682 and other banks
Efek-efek 12.729.293 - - - - - 12.729.293 Securities
Efek-efek yang Securities purchased
dibeli dengan under
janji dijual agreements to
kembali 1.277.381 - - - - - 1.277.381 resell
Kredit yang
diberikan - - 380.242 7.229.427 4.338.628 34.313.118 46.261.415 Loans
Aset lain-lain**) 154.015 170 1.700 38.909 22.281 201.459 418.534 Other Assets**)
Total 19.462.704 48.148 381.942 7.268.336 4.360.909 34.514.577 66.036.616 Total
*) Lain-lain merupakan sektor ekonomi selain industri pengolahan, *) Others are economic sectors other than manufacturing, agriculture,
pertanian, perburuan, dan sarana pertanian, dan jasa dunia usaha hunting, and agriculture improvement, and business services in
sesuai dengan Catatan 10b. accordance with Note 10b.
**) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, **) Other assets consist of accrued interest receivables, insurance claim
tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak receivables, ATM receivables, receivables to third parties and security
ketiga dan setoran jaminan. deposits.
d. Kualitas kredit dari aset keuangan d. Credit quality from financial assets
Pada tanggal 31 Desember 2025 dan 2024 As of December 31, 2025 and 2024 the
eksposur risiko kredit atas aset keuangan exposures to credit risk on financial assets are
terbagi atas: divided into:
31 Desember 2025/December 31, 2025
Cadangan
kerugian
penurunan nilai/
Allowance for
Stage 1 Stage 2 Stage 3 Total impairment losses Neto/Net
Giro pada Bank Current Account with
Indonesia 1.283.107 - - 1.283.107 - 1.283.107 Bank Indonesia
Current Account with
Giro pada Bank Lain 74.756 - - 74.756 (1 ) 74.755 Other Banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 6.361.889 - - 6.361.889 - 6.361.889 and other banks
Efek-efek 13.019.332 - - 13.019.332 - 13.019.332 Securities
Efek-efek yang dibeli Securities purchased
dengan janji under agreements
dijual kembali 1.014.855 - - 1.014.855 - 1.014.855 to resell
Kredit yang diberikan 50.013.134 199.950 317.632 50.530.716 (770.429 ) 49.760.287 Loans
Aset lain-lain*) 478.013 1.557 - 479.570 - 479.570 Other Assets*)
Total 72.245.086 201.507 317.632 72.764.225 (770.430 ) 71.993.795 Total
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, *) Other assets consist of accrued interest receivables, insurance claim
tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak receivables, ATM receivables, receivables to third parties and security
ketiga dan setoran jaminan. deposits.
111
Page 969
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
d. Kualitas kredit dari aset keuangan (lanjutan) d. Credit quality from financial assets
(continued)
Pada tanggal 31 Desember 2025 dan 2024 As of December 31, 2025 and 2024 the
eksposur risiko kredit atas aset keuangan exposures to credit risk on financial assets are
terbagi atas: divided into:
31 Desember 2024/December 31, 2024
Cadangan
kerugian
penurunan nilai/
Allowance for
Stage 1 Stage 2 Stage 3 Total impairment losses Neto/Net
Giro pada Bank Current Account with
Indonesia 3.122.333 - - 3.122.333 - 3.122.333 Bank Indonesia
Current Account with
Giro pada Bank Lain 47.978 - - 47.978 (1 ) 47.977 Other Banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 2.179.682 - - 2.179.682 - 2.179.682 and other banks
Efek-efek 12.729.293 - - 12.729.293 - 12.729.293 Securities
Efek-efek yang dibeli Securities purchased
dengan janji under agreements
dijual kembali 1.277.381 - - 1.277.381 - 1.277.381 to resell
Kredit yang diberikan 45.885.237 200.772 175.406 46.261.415 (817.514 ) 45.443.901 Loans
Aset lain-lain*) 416.844 1.690 - 418.534 - 418.534 Other Assets*)
Total 65.658.748 202.462 175.406 66.036.616 (817.515) 65.219.101 Total
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, *) Other assets consist of accrued interest receivables, insurance claim
tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak Sreceivables, ATM receivables, receivables to third parties and security
ketiga dan setoran jaminan. deposits.
Analisis Kualitas Kredit Credit Quality Analysis
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
a. Peningkatan Risiko Kredit Secara a. Significant Increase on Credit Risk
Signifikan
Ketika menentukan apakah risiko gagal When determining whether the risk of default on
bayar pada instrumen keuangan telah financial instruments has increased significantly
meningkat secara signifikan sejak since initial recognition, the Bank considers
pengakuan awal, Bank reasonable and supported, relevant information
mempertimbangkan informasi yang wajar available without excessive costs or efforts.
dan terdukung, serta relevan yang tersedia This includes quantitative and qualitative
tanpa biaya atau upaya yang berlebihan. information and analysis, based on historical
Hal tersebut mencakup informasi dan experience and credit expert judgement and
analisis kuantitatif dan kualitatif, including forward-looking estimates.
berdasarkan pada pengalaman historis
dan penilaian pakar kredit dan termasuk
perkiraan masa depan (forward-looking).
Tujuan dari penilaian ini adalah untuk The purpose of this assessment is to identify
mengidentifikasi apakah peningkatan risiko whether a significant increase in credit risk over
kredit secara signifikan atas eksposur telah exposure has occurred by comparing:
terjadi dengan membandingkan:
1. Probability of default (PD) atas umur 1. Probability of default (PD) for the remaining
tersisa pada tanggal pelaporan; dengan aging at the reporting date; with
2. Probability of default (PD) atas umur 2. Probability of default (PD) for the estimated
tersisa yang diestimasi pada saat remaining aging at initial recognition of the
pengakuan awal eksposur (jika relevan, exposure (if relevant, adjusted with
disesuaikan dengan perubahan changes in expectations of prepayment).
ekspektasi pembayaran dimuka).
112
Page 970
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
d. Kualitas kredit dari aset keuangan (lanjutan) d. Credit quality from financial assets
(continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
a. Peningkatan Risiko Kredit Secara a. Significant Increase on Credit Risk
Signifikan (lanjutan) (continued)
Bank juga menggunakan kriteria berikut The Bank also uses the following criteria
dalam menentukan apakah peningkatan in determining whether a significant
risiko kredit secara signifikan atas increase in credit risk over exposure has
eksposur telah terjadi: occurred:
1. Pengujian kuantitatif berdasarkan 1. Quantitative testing based on changes
perubahan probability of default (PD) in the probability of default (PD)
2. Indikator kualitatif 2. Qualitative indicators
3. Tertunggak lebih dari 30 hari. 3. Overdue for 30 days.
b. Penentuan Struktur Probability of b. Determination of Probability of Default
Default Structure
Bank menggunakan model statistik untuk The bank uses a statistical model to
menganalisa data yang dikumpulkan dan analyze the data collected and produce an
menghasilkan perkiraan probability of estimate of the probability of default (PD)
default (PD) atas umur tersisa dan for the remaining life and how this is
bagaimana hal ini diperkirakan akan expected to change as a result of the
berubah sebagai akibat dari berlalunya passage of time.
waktu.
c. Penentuan Struktur Probability of c. Determination of Probability of Default
Default Structure
Analisa ini mencakup identifikasi dan This analysis includes the identification
kalibrasi hubungan antara perubahan and calibration of the relationship between
tingkat gagal bayar dan perubahan dalam changes in default rates and changes in
faktor-faktor makro ekonomi utama serta key macroeconomic factors as well as an
analisa mendalam tentang dampak in-depth analysis of the impact of certain
faktor-faktor lain tertentu (misalkan other factors (eg restructuring) on the risk
restrukturisasi) pada risiko gagal bayar. of default.
d. Penentuan Terjadinya Peningkatan d. Determination of Significant Increase
Risiko Kredit Secara Signifikan in Credit Risk
Kriteria untuk menentukan apakah risiko Criteria for determining whether credit risk
kredit telah meningkat secara signifikan has increased significantly varies for each
bervariasi untuk setiap portofolio dan portfolio and includes quantitative
termasuk perubahan kuantitatif pada PD changes in PD and qualitative factors,
dan faktor kualitatif, termasuk penentuan including determination based on arrears
berdasarkan status hari tunggakan. day status.
Risiko kredit dari eksposur tertentu Credit risk from certain exposures is
dianggap telah meningkat secara considered to have increased significantly
signifikan sejak pengakuan awal jika, since initial recognition if, based on the
berdasarkan permodelan kuantitatif Bank, Bank's quantitative modeling, the
probability of default (PD) atas umur tersisa probability of default (PD) for the
telah meningkat signifikan. remaining life has increased significantly.
113
Page 971
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
d. Kualitas kredit dari aset keuangan (lanjutan) d. Credit quality from financial assets
(continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
e. Penentuan Terjadinya Peningkatan e. Determination of Significant Increase
Risiko Kredit Secara Signifikan in Credit Risk
Bank juga dapat menggunakan penilaian The Bank can also use the judgment of
dari analis kredit dan, jika mungkin, credit analysts and, if possible, relevant
pengalaman historis yang relevan, dalam historical experience, in determining that
menentukan bahwa mungkin eksposur exposure may have experienced a
telah mengalami peningkatan risiko kredit significant increase in credit risk based on
yang signifikan berdasarkan indikator certain qualitative indicators that are
kualitatif tertentu yang dianggap considered to indicate this and their
dapat mengindikasi hal tersebut dan effects may not be fully reflected in
pengaruhnya mungkin tidak sepenuhnya quantitative analysis in a comprehensive
tercermin dalam analisis kuantitatif secara manner on time.
tepat waktu.
Bank menentukan bahwa peningkatan The Bank determines that a significant
risiko kredit secara signifikan belum terjadi increase in credit risk has not occurred if
apabila masih kurang dari 30 hari it is still less than 30 days overdue.
tunggakan. Hari tunggakan ditentukan Arrears days are determined by
dengan menghitung jumlah hari sejak calculating the number of days from the
tanggal jatuh tempo awal dimana initial due date where full payment has not
pembayaran penuh belum diterima. been received. The due date is
Tanggal jatuh tempo ditentukan tanpa determined without considering the grace
mempertimbangkan masa tenggang yang period that might be available to the
mungkin tersedia bagi peminjam. borrower.
Bank memantau efektivitas kriteria The Bank monitors the effectiveness of
yang digunakan dalam mengidentifikasi the criteria used in identifying significant
peningkatan risiko kredit yang signifikan increases in credit risk by periodic review.
dengan cara reviu berkala.
f. Modifikasi Aset Keuangan f. Modification of Financial Assets
Ketentuan kontraktual pinjaman dapat The contractual terms of the loan can be
dimodifikasi untuk beberapa alasan, modified for several reasons, including
termasuk perubahan kondisi pasar, retensi changes in market conditions, customer
pelanggan dan faktor-faktor lain yang tidak retention and other factors not related to
terkait dengan penurunan kredit saat the current credit decline. Loans with
pinjaman yang ketentuan kontraktualnya modified contractual terms can cause the
dimodifikasi dapat menyebabkan pinjaman initial loan to be derecognized and the
awal dihentikan pengakuannya dan loan as a result of the modification is
pinjaman hasil modifikasi diakui sebagai recognized as a new loan at fair value.
pinjaman baru pada nilai wajar.
114
Page 972
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
d. Kualitas kredit dari aset keuangan (lanjutan) d. Credit quality from financial assets
(continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
f. Modifikasi Aset Keuangan (lanjutan) f. Modification of Financial Assets
(continued)
Ketika ketentuan kontraktual pinjaman When the contractual terms of the loan
dimodifikasi dan tidak mengakibatkan are modified and do not result in
penghentian pengakuan, penentuan termination of recognition, determining
terjadinya peningkatan risiko kredit secara the occurrence of a significant increase
signifikan dilakukan dengan cara in credit risk is done by comparing:
membandingkan:
sisa PD sepanjang umur pada tanggal remaining lifetime PD at reporting
pelaporan berdasarkan ketentuan date based on modified provisions;
yang dimodifikasi; dengan with
sisa PD sepanjang umur yang remaining lifetime PD estimated
diestimasi berdasarkan data pada based on data at initial recognition
saat pengakuan awal dan ketentuan and initial contractual provisions.
kontraktual awal.
g. Definisi Gagal Bayar (Default) g. Definition of Default
Bank menganggap aset keuangan dalam The Bank considers financial assets as
keadaan default (gagal bayar) ketika: default when:
Debitur tidak mungkin membayar The debtor is unlikely to fully paid its
kewajiban kreditnya kepada secara loan obligations, without support
penuh, tanpa bantuan (recourse) dari (recourse) from the business group; or
kelompok usahanya; atau
Debitur telah melewati jatuh tempo The debtor has more than 90 days
lebih dari 90 hari atas kewajiban kredit past due for any material loan
material apapun kepada kelompok obligations to its business group.
usahanya.
Dalam menilai apakah debitur dalam In assessing whether a debtor is in default,
keadaan default (gagal bayar), Bank the Bank considers the following
mempertimbangkan indikator berikut: indicators:
Kuantitatif - seperti status tunggakan; Quantitative - such as overdue
dan status; and
Berdasarkan data yang Based on data developed internally
dikembangkan secara internal dan and obtained from external sources.
diperoleh dari sumber eksternal.
115
Page 973
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
d. Kualitas kredit dari aset keuangan (lanjutan) d. Credit quality from financial assets
(continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques
dalam mengestimasi penurunan nilai used in estimating impairment
a. Penggunaan informasi perkiraan a. Use of forward-looking formation
masa depan (forward-looking)
Bank menggunakan informasi forward- The Bank uses forward-looking
looking dalam menilai apakah telah information in assessing whether there has
terjadinya peningkatan risiko kredit secara been a significant increase in credit risk
signifikan dan pengukuran kerugian kredit and in measuring expected credit losses.
ekspektasian. Berdasarkan saran dari Based on suggestions from the Risk
Komite Manajemen Risiko, pakar ekonomi Management Committee, economic
dan pertimbangan berbagai informasi experts and consideration of various actual
aktual dan perkiraan eksternal, Bank and external forecast information, the
merumuskan pandangan dasar (base Bank formulates a basic view (base case)
case) tentang pergerakan variabel on the movement of relevant economic
ekonomi yang relevan di masa depan serta variables in the future as well as estimates
perkiraan skenario lain yang mungkin of other possible scenarios. This process
terjadi. Proses ini meliputi pengembangan involves developing two or more additional
dua atau lebih skenario ekonomi economic scenarios and considering the
tambahan dan mempertimbangkan relative probability of the possible outputs.
probabilitas relatif dari keluaran (output) External information includes economic
yang mungkin. Informasi eksternal data and forecasts published by various
mencakup data ekonomi dan perkiraan parties such as government agencies and
yang diterbitkan oleh berbagai pihak selected private sector analysts and
seperti badan pemerintah dan analis academics.
sektor swasta dan akademisi terpilih.
Pandangan dasar (base case) The base case reflects the output with the
mencerminkan keluaran dengan highest probability and is used in strategic
probabilitas yang paling tinggi dan planning and budgeting. The other
digunakan dalam perencanaan strategis scenario reflects a more optimistic output
dan anggaran. Skenario yang lain, and a more pessimistic outcome.
mencerminkan keluaran yang lebih optimis
dan keluaran yang lebih pesimis.
116
Page 974
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
d. Kualitas kredit dari aset keuangan (lanjutan) d. Credit quality from financial assets
(continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used
dalam mengestimasi penurunan nilai in estimating impairment (continued)
(lanjutan)
a. Penggunaan informasi perkiraan a. Use of forward-looking information
masa depan (forward-looking) (continued)
(lanjutan)
Skenario ekonomi yang dirumuskan The economic scenario is formulated using
menggunakan kisaran indikator utama the following main indicators:
berikut:
2025 2026
Laju Pertumbuhan PDB/ dasar 4,99%/ dasar 4,98%/
GDP Growth baseline 4.99% baseline 4.98%
kisaran antara 2,47 hingga 7,55%/ kisaran antara 2,45 hingga 7,50%/
ranges from 2.47 to 7.55% ranges from 2.45 to 7.50%
PDB (dalam ribuan rupiah)/ dasar Rp1.123/ dasar Rp1.120/
GDP (in thousands of rupiah) baseline Rp1.123 baseline Rp1,120
kisaran antara Rp1.025 hingga Rp1.220/ kisaran antara Rp1.023 hingga Rp1.218/
ranges from Rp1,025 to Rp1,220 ranges from Rp1,023 to Rp1,218
Indeks Gaji
(dalam ribuan rupiah)/ dasar Rp3.962/ dasar Rp3.966/
Salary Index
(in thousands of rupiah) baseline Rp3,962 baseline Rp3,966
kisaran antara Rp3.772 hingga Rp4.153/ kisaran antara Rp3.775 hingga Rp4.157/
ranges from Rp3,772 to Rp4,153 ranges from Rp3,775 to Rp4,157
Tingkat Hunian Hotel Bali/ dasar 58,28%/ dasar 57,65%/
Occupancy Rate Hotel Bali baseline 58.28% baseline 57.65%
kisaran antara 36,92 hingga 79,64%/ kisaran antara 36,29 hingga 79,01%/
ranges from 36.92 to 79.64% ranges from 36.29 to 79.01%
Tingkat Pengangguran dasar 4,84%/ dasar 4,84%/
Unemployment Rate baseline 4.84% baseline 4.84%
kisaran antara 4,27 hingga 5,41%/ kisaran antara 4,27 hingga 5,41%/
ranges from 4.27 to 5.41% ranges from 4.27 to 5.41%
b. Pengukuran Kerugian Kredit b. Measurement of Expected Credit Loss
Ekspektasi
Input utama dalam pengukuran kerugian The main inputs in measuring expected
kredit ekspektasian adalah variabel credit losses are the following variables:
berikut:
Probability of Default (PD) Probability of Default (PD)
Loss of Given Default (LGD) Loss of Given Default (LGD)
Exposure at Default (EAD) Exposure at Default (EAD)
117
Page 975
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
d. Kualitas kredit dari aset keuangan (lanjutan) d. Credit quality from financial assets
(continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used
dalam mengestimasi penurunan nilai in estimating impairment (continued)
(lanjutan)
b. Pengukuran Kerugian Kredit b. Measurement of Expected Credit Loss
Ekspektasi (lanjutan) (continued)
Parameter ini umumnya berasal dari model These parameters generally come from
statistik yang dikembangkan secara internally developed statistical models and
internal dan data historis lainnya. other historical data. This parameter is
Parameter ini disesuaikan untuk adjusted to reflect forward-looking
mencerminkan informasi forward-looking. information.
Estimasi PD adalah efstimasi pada tanggal Estimated PD is an estimate at a specific
tertentu, yang dihitung berdasarkan model date, which is calculated based on a
peringkat statistik, dan dinilai statistical ranking model, and is assessed
menggunakan rating yang disesuaikan using a rating adjusted for various
dengan berbagai kategori dari debitur dan categories of debtors and exposures. This
eksposur. Model statistik ini didasarkan statistical model is based on internally
pada data yang disusun secara internal compiled data consisting of quantitative
yang terdiri dari faktor kuantitatif dan and qualitative factors.
kualitatif.
LGD adalah besarnya kerugian jika terjadi LGD is the amount of loss in the event of
gagal bayar. Parameter LGD diestimasi default. The LGD parameter is estimated
secara historis berdasarkan tingkat historically based on the rate of recovery of
pemulihan atas klaim terhadap debitur claims against default debtors. The LGD
yang gagal bayar. Model LGD model takes into account the structure,
mempertimbangkan struktur, jaminan, guarantees, seniority of claims, the
senioritas klaim, industri debitur, dan biaya debtor's industry, and the cost of recovery
pemulihan setiap jaminan yang merupakan of each guarantee that is an integral part of
bagian integral dari aset keuangan. a financial asset.
EAD merepresentasikan estimasi EAD represents the estimated exposure in
eksposur jika terjadi gagal bayar. EAD the event of default. The EAD of a financial
suatu aset keuangan adalah jumlah asset is the gross carrying amount. For
tercatat bruto. Untuk komitmen pinjaman loan commitments and financial
dan jaminan keuangan, EAD mencakup guarantees, EAD includes the amount that
jumlah yang telah ditarik, serta jumlah has been drawn, as well as the potential
potensial di masa depan yang akan ditarik, future amount to be withdrawn, which is
yang diestimasi berdasarkan pengamatan estimated based on historical observations
historis dan perkiraan berwawasan ke and forward-looking estimates.
depan (forward-looking).
Ketika pemodelan parameter dilakukan When parameter modeling is carried out
secara kolektif, instrumen keuangan collectively, financial instruments are
dikelompokkan berdasarkan kesamaan grouped based on common risk
karakteristik risiko yang meliputi: characteristics which include:
Jenis instrumen; Instrument type;
Kolektabilitas; Collectability;
Tanggal pengakuan awal; Initial recognition date;
Sisa waktu jatuh tempo. Remaining maturity.
118
Page 976
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. RISIKO LIKUIDITAS 39. LIQUIDITY RISK
Risiko likuiditas merupakan risiko akibat Liquidity risk is a risk due to the inability of the Bank
ketidakmampuan Bank untuk memenuhi liabilitas to meet the maturing obligations from cash flow
yang jatuh tempo dari sumber pendanaan arus kas funding and/or of high quality liquid assets that can
dan/atau dari aset likuid berkualitas tinggi yang be pledged, without disrupting the activities and the
dapat diagunkan, tanpa mengganggu aktivitas dan Bank’s financial condition.
kondisi keuangan Bank.
Pengelolaan risiko likuiditas antara lain dilakukan Liquidity risk management, among others, is done
melalui upaya peningkatan pelayanan kepada through efforts to improve services to depositors in
nasabah penyimpan dalam rangka menjaga order to maintain stability and continuity of deposits,
stabilitas dan kontinuitas jumlah simpanan, fund placement policies on safe and liquid
kebijakan penempatan dana pada instrumen yang instruments, contingency funding plan policy, and
aman dan likuid, kebijakan contingency funding monitoring of daily liquidity position and evaluation
plan, dan pemantauan posisi likuiditas secara harian of liquidity position through Asset Liability
serta evaluasi posisi likuiditas melalui rapat Asset Committee ("ALCO") meetings on a regular basis.
Liability Committee (“ALCO”) secara rutin.
31 Desember 2025/December 31, 2025
Tidak
mempunyai Sampai
Kontrak Jatuh dengan > 1 bulan - > 3 bulan - > 6 bulan - > 1 tahun Lebih dari
Tempo/ 1 bulan/ 3 bulan/ 6 bulan/ 12 bulan/ 3 tahun/ 3 tahun/
No maturity Up to > 1 month - > 3 months - > 6 months - > 1 year - More than
Akun Total contract 1 month 3 months 6 months 12 months 3 years 3 years Account
ASET ASSETS
Kas 152.993 152.993 - - - - - - Cash
Current accounts with
Giro pada Bank Indonesia 1.283.107 1.283.107 - - - - - - Bank Indonesia
Current accounts with
Giro pada bank lain 74.756 74.756 - - - - - - other banks
Placements with
Penempatan pada Bank Indonesia and
Indonesia dan bank lain 6.361.889 - 6.361.889 - - - - - other banks
Efek-efek 13.019.332 - 299.960 593.812 702.727 1.816.202 147.156 9.459.475 Securities
Securities purchased
Efek-efek yang dibeli under agreements
dengan janji dijual kembali 1.014.855 - 1.014.855 - - - - - to resell
Kredit yang diberikan 50.530.716 - 148 20.182 8.147 74.154 622.141 49.805.944 Loans
Aset lain-lain*) 479.570 689 478.881 - - - - - Other assets*)
72.917.218 1.511.545 8.155.733 613.994 710.874 1.890.356 769.297 59.265.419
Cadangan kerugian Allowance for
penurunan nilai (770.430 ) impairment losses
Total 72.146.788 Total
LIABILITAS LIABILITIES
Liabilities
Liabilitas segera 58.179 - 58.179 - - - - - due Immediately
Deposits
Simpanan nasabah 55.030.573 12.359.410 14.238.700 19.454.905 3.966.002 4.755.759 192.273 63.524 from customers
Deposits from
Simpanan dari bank lain 49.789 38.789 11.000 - - - - - other banks
Surat berharga
yang diterbitkan 2.695.416 - - 1.197.962 - - 798.642 698.812 Securities issued
Pinjaman yang diterima 5.000.000 - - 750.000 250.000 2.000.000 2.000.000 - Borrowings
Beban yang masih harus
dibayar**) 325.758 - 120,412 46,844 8,590 16,771 57.091 76.050 Accrued expenses**)
Liabilitas lain-lain***) 106.872 - 61.952 - 44.920 - - - Other liabilities***)
63.266.587 12.398.199 14.490.243 21.449.711 4.269.512 6.772.530 3.048.006 838.386
Perbedaan jatuh tempo 9.650.631 (10.886.654) (6.334.510) (20.835.717) (3.558.638) (4.882.174) (2.278.709) 58.427.033 Maturity gap
Posisi neto setelah Net position after
cadangan kerugian allowance for
penurunan nilai 8.880.201 impairment losses
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan klaim *) Other assets consist of accrued interest receivables, insurance claim Sreceivables,
asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan setoran jaminan. ATM receivables, receivables to third parties and security deposits.
**) Beban yang masih harus dibayar terdiri dari liabilitas sewa, bunga yang masih harus **) Accrued expenses consist of lease liabilities, accrued interest payable, and provision
dibayar, dan cadangan kerugian operasional. for operational losses.
***) Liabilitas lain-lain terdiri dari utang kepada pihak ketiga, penerimaan klaim asuransi ***) Other liabilities consist of payable to third parties, receipt of insurance claims that have
yang belum dialokasikan, utang jasa professional, titipan penyelesaian transaksi, dan not been allocated, payable for professional services, settlement of transactions,
lain-lain. payable for flagging services, and others.
119
Page 977
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. RISIKO LIKUIDITAS (lanjutan) 39. LIQUIDITY RISK (continued)
31 Desember 2024/December 31, 2024
Tidak
mempunyai Sampai
Kontrak Jatuh dengan > 1 bulan - > 3 bulan - > 6 bulan - > 1 tahun Lebih dari
Tempo/ 1 bulan/ 3 bulan/ 6 bulan/ 12 bulan/ 3 tahun/ 3 tahun/
No maturity Up to > 1 month - > 3 months - > 6 months - > 1 year - More than
Akun Total contract 1 month 3 months 6 months 12 months 3 years 3 years Account
ASET ASSETS
Kas 137.382 137.382 - - - - - - Cash
Current accounts with
Giro pada Bank Indonesia 3.122.333 3.122.333 - - - - - - Bank Indonesia
Current accounts with
Giro pada bank lain 47.978 47.978 - - - - - - other banks
Placements with
Penempatan pada Bank Indonesia and
Indonesia dan bank lain 2.179.682 - 2.179.682 - - - - - other banks
Efek-efek 12.729.293 - 2.995.161 - - 1.581.235 - 8.152.897 Securities
Securities purchased
Efek-efek yang dibeli under agreements
dengan janji dijual kembali 1.277.381 - 1.277.381 - - - - - to resell
Kredit yang diberikan 46.261.415 - 148 61.070 15.425 81.116 554.424 45.549.232 Loans
Aset lain-lain*) 418.534 8.895 409.639 - - - - - Other assets*)
66.173.998 3.316.588 6.862.011 61.070 15.425 1.662.351 554.424 53.702.129
Cadangan kerugian Allowance for
penurunan nilai (817.515 ) impairment losses
Total 65.356.483 Total
LIABILITAS LIABILITIES
Liabilities
Liabilitas segera 862.204 - 862.204 - - - - - due Immediately
Deposits
Simpanan nasabah 48.824.547 11.004.623 22.347.422 11.384.868 3.623.829 267.653 131.357 64.795 from customers
Deposits from
Simpanan dari bank lain 755.053 28.553 726.500 - - - - - other banks
Surat berharga
yang diterbitkan 1.199.093 - - - - - 1.199.093 - Securities issued
Efek-efek yang dijual Securities sold
dengan janji under agreements
dibeli kembali 225.076 - 225.076 - - - - - to repurchase
Pinjaman yang diterima 5.750.000 - 500.000 500.000 2.000.000 500.000 2.250.000 - Borrowings
Beban yang masih harus
dibayar**) 315.810 - 118.186 22.371 14.052 7.019 51.639 102.543 Accrued expenses**)
Liabilitas lain-lain***) 109.728 - 41.690 - 68.038 - - - Other liabilities***)
58.041.511 11.033.176 24.821.078 11.907.239 5.705.919 774.672 3.632.089 167.338
Perbedaan jatuh tempo 8.132.487 (7.716.588) (17.959.067) (11.846.169) (5.690.494) 887.679 (3.077.665) 53.534.791 Maturity gap
Posisi neto setelah Net position after
cadangan kerugian allowance for
penurunan nilai 7.314.972 impairment losses
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan klaim *) Other assets consist of accrued interest receivables, insurance claim receivables,
asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan setoran jaminan. ATM receivables, receivables to third parties and security deposits.
**) Beban yang masih harus dibayar terdiri dari liabilitas sewa, bunga yang masih harus **) Accrued expenses consist of lease liabilities, accrued interest payable, and provision
dibayar, dan cadangan kerugian operasional. for operational losses.
***) Liabilitas lain-lain terdiri dari utang kepada pihak ketiga, penerimaan klaim asuransi ***) Other liabilities consist of payable to third parties, receipt of insurance claims that have
yang belum dialokasikan, utang jasa professional, titipan penyelesaian transaksi, dan not been allocated, payable for professional services, settlement of transactions,
lain-lain. payable for flagging services, and others.
120
Page 978
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. RISIKO LIKUIDITAS (lanjutan) 39. LIQUIDITY RISK (continued)
Tabel jatuh tempo berikut ini menyajikan informasi The following maturity table provides information on
mengenai perkiraan jatuh tempo dari liabilitas the estimated maturity of the contractual financial
keuangan sesuai kontrak berdasarkan arus kas liabilities based on undiscounted cash flows as of
undiscounted pada tanggal 31 Desember 2025 dan December 31, 2025 and 2024 as follows:
2024 adalah sebagai berikut:
31 Desember 2025/December 31, 2025
Tidak
mempunyai Sampai
Kontrak Jatuh dengan > 1 bulan - > 3 bulan - > 6 bulan - > 1 tahun - Lebih dari
Tempo/ 1 bulan/ 3 bulan/ 6 bulan/ 12 bulan/ 3 tahun/ 3 tahun/
No maturity Up to > 1 month - > 3 months - > 6 months - > 1 year - More than
Akun Total contract 1 month 3 months 6 months 12 months 3 years 3 years Account
Liabilitas Liabilities
Liabilities due
Liabilitas segera 58.179 - 58.179 - - - - - immediately
Deposits from
Simpanan nasabah 55.977.643 12.492.274 14.510.659 19.826.494 4.041.753 4.846.594 195.945 63.924 customers
Deposits from
Simpanan dari bank lain 50.810 39.438 11.372 - - - - - other banks
Surat berharga
yang diterbitkan 2.829.637 - - 1.244.832 25.157 25.157 823.799 710.692 Securities issued
Efek-efek yang dijual Securities sold
dengan janji under agreements
dibeli kembali - - - - - - - - to repurchase
Pinjaman yang diterima 5.229.327 - - 824.814 315.092 2.060.592 2.028.829 - Borrowings
Beban yang masih harus dibayar*) 368.782 - 123.620 50.034 12.018 23.120 76.064 83.926 Accrued expenses*)
Liabilitas lain-lain**) 106.872 - 61.952 - 44.920 - - - Other liabilities**)
Total 64.621.250 12.531.712 14.765.782 21.946.174 4.438.940 6.955.463 3.124.637 858.542 Total
*) Beban yang masih harus dibayar terdiri dari liabilitas sewa, bunga yang masih harus *) Accrued expenses consist of lease liabilities, accrued interest payable, and provision
dibayar, dan cadangan kerugian operasional. for operational losses.
**) Liabilitas lain-lain terdiri dari utang kepada pihak ketiga, penerimaan klaim asuransi **) Other liabilities consist of payable to third parties, receipt of insurance claims that have
yang belum dialokasikan, utang jasa professional, titipan penyelesaian transaksi, dan not been allocated, payable for professional services, settlement of transactions,
lain-lain. payable for flagging services, and others.
31 Desember 2024/December 31, 2024
Tidak
mempunyai Sampai
Kontrak Jatuh dengan > 1 bulan - > 3 bulan - > 6 bulan - > 1 tahun - Lebih dari
Tempo/ 1 bulan/ 3 bulan/ 6 bulan/ 12 bulan/ 3 tahun/ 3 tahun/
No maturity Up to > 1 month - > 3 months - > 6 months - > 1 year - More than
Akun Total contract 1 month 3 months 6 months 12 months 3 years 3 years Account
Liabilitas Liabilities
Liabilities due
Liabilitas segera 862.204 - 862.204 - - - - - immediately
Deposits from
Simpanan nasabah 49.189.807 11.004.622 22.498.054 11.559.218 3.657.854 270.321 134.453 65.285 customers
Deposits from
Simpanan dari bank lain 801.509 29.004 772.505 - - - - - other banks
Surat berharga
yang diterbitkan 1.310.442 - - 6.767 21.750 44.225 1.237.700 - Securities issued
Efek-efek yang dijual Securities sold
dengan janji under agreements
dibeli kembali 227.602 - 227.602 - - - - - to repurchase
Pinjaman yang diterima 6.127.185 - 597.661 595.473 2.088.910 552.299 2.292.842 - Borrowings
Beban yang masih harus dibayar*) 369.877 - 119.930 24.970 19.009 13.008 74.517 118.443 Accrued expenses*)
Liabilitas lain-lain**) 109.728 - 41.690 - 68.038 - - - Other liabilities**)
Total 58.998.354 11.033.626 25.119.646 12.186.428 5.855.561 879.853 3.739.512 183.728 Total
*) Beban yang masih harus dibayar terdiri dari liabilitas sewa, bunga yang masih harus *) Accrued expenses consist of lease liabilities, accrued interest payable, and provision
dibayar, dan cadangan kerugian operasional. for operational losses.
**) Liabilitas lain-lain terdiri dari utang kepada pihak ketiga, penerimaan klaim asuransi **) Other liabilities consist of payable to third parties, receipt of insurance claims that have
yang belum dialokasikan, utang jasa professional, titipan penyelesaian transaksi, dan not been allocated, payable for professional services, settlement of transactions,
lain-lain. payable for flagging services, and others.
Bank telah memiliki model pengukuran risiko The Bank has a liquidity risk measurement model to
likuiditas untuk mengukur risiko likuiditas dari measure liquidity risk from the Bank's portfolio of
portofolio aset dan liabilitas Bank, dan memberikan assets and liabilities, and provides additional
jaminan keamanan tambahan berdasarkan skenario security assurance based on best case scenarios,
terbaik (best case), terburuk (worst case), dan worst case, and most probable case.
paling mungkin terjadi (most probable case).
121
Page 979
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. RISIKO TINGKAT SUKU BUNGA 40. INTEREST RATE RISK
Bank melakukan pengukuran risiko tingkat suku The Bank assesses interest rate risk using a
bunga dengan menggunakan metodologi yang methodology that identifies interest rate risk from
dapat mengidentifikasi risiko tingkat suku bunga dari asset and liability portfolios that are sensitive to
portofolio aset dan liabilitas yang sensitif terhadap changes in interest rates and determines the
perubahan suku bunga serta menentukan besaran amount of risk to the Bank.
risiko terhadap Bank.
Untuk mengendalikan risiko tingkat suku bunga To control the interest rate risk, the Bank sets the
tersebut, Bank menjadikan tingkat suku bunga guarantee interest rate of the Deposit Insurance
penjaminan dari Lembaga Penjaminan Simpanan Corporation as one of the references in determining
sebagai salah satu acuan dalam menetapkan the interest rate of third party funds and the loan
tingkat suku bunga dana pihak ketiga dan tingkat interest rate. In addition, the collection of the Bank’s
suku bunga kredit. Selain itu, penghimpunan dana funds is always associated with the ability of
Bank selalu dikaitkan dengan kemampuan distribution, as well as attempted non-negative
penyalurannya, serta diupayakan tidak terjadi interest gap so that the net interest margin obtained
negative interest gap sehingga net interest margin by the Bank is always in a positive condition and
yang diperoleh Bank selalu dalam kondisi positif dan interest rate risk can be minimized.
risiko tingkat suku bunga dapat ditekan seminimal
mungkin.
Tabel di bawah ini mengikhtisarkan aset dan The table below summarizes the Bank's financial
liabilitas keuangan Bank pada nilai tercatat, yang assets and liabilities at their carrying values,
dikategorikan berdasarkan jangka waktu kontrak categorized under contract terms as of
pada tanggal 31 Desember 2025 dan 2024: December 31, 2025 and 2024, respectively:
31 Desember 2025/December 31, 2025
Tidak Sampai
dikenakan dengan > 1 bulan - > 3 bulan - 1 tahun - 2 tahun - 3 tahun - 4 tahun - Lebih dari
bunga/ 1 bulan/ 3 bulan/ 1 tahun/ 2 tahun/ 3 tahun/ 4 tahun/ 5 tahun/ 5 tahun/
Non-interest Up to > 1 month - > 3 months - 1 year - 2 years - 3 years - 4 years - More than
Akun Total bearing 1 month 3 months 1 year 2 years 3 years 4 years 5 years 5 years Accounts
Aset Assets
Giro pada Bank Current account with
Indonesia 1.283.107 - 1.283.107 - - - - - - - Bank Indonesia
Current account with
Giro pada bank lain 74.756 - 74.756 - - - - - - - other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 6.361.889 - 6.361.889 - - - - - - - and other banks
Efek-efek 13.019.332 - 299.960 593.812 2.614.855 51.230 - - 42.212 9.417.263 Securities
Efek-efek Securities purchased
yang dibeli dengan under agreements
janji dijual kembali 1.014.855 - 1.014.855 - - - - - - - to resell
Kredit yang
diberikan 50.530.716 - 148 20.182 82.301 136.463 485.678 260.958 846.171 48.698.815 Loans
Aset lain-lain*) 479.570 479.570 - - - - - - - - Other assets*)
72.764.225 479.570 9.034.715 613.994 2.697.156 187.693 485.678 260.958 888.383 58.116.078
Liabilitas Liabilities
Liabilities
Liabilitas segera 58.179 58.179 - - - - - - - - due immediately
Deposits
Simpanan nasabah 55.030.573 30.254 41.370.792 9.845.345 3.529.009 118.947 72.214 32.768 19.754 11.490 from customers
Simpanan dari Deposits
bank lain 49.789 - 49.789 - - - - - - - from other banks
Surat berharga
yang diterbitkan 2.695.416 - - 1.197.962 - - 798.642 - 698.812 - Securities issued
Pinjaman yang diterima 5.000.000 - - 750.000 2.250.000 2.000.000 - - - - Borrowings
Beban yang masih
harus dibayar**) 325.758 159.061 - - - 92 22.301 - - 144.304 Accrued expenses**)
Liabilitas lain-lain***) 106.872 106.872 - - - - - - - - Other liabilities***)
63.266.587 354.366 41.420.581 11.793.307 5.779.009 2.119.039 893.157 32.768 718.566 155.794
Total gap suku Total interest
bunga 9.497.638 125.204 (32.385.866) (11.179.313 ) (3.081.853) (1.931.346) (407.479) 228.190 169.817 57.960.284 rate gap
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan *) Other assets consist of accrued interest receivables, insurance claim
klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan receivables, ATM receivables, receivables to third parties and security
setoran jaminan. deposits.
**) Beban yang masih harus dibayar terdiri dari liabilitas sewa, bunga yang masih **) Accrued expenses consist of lease liabilities, accrued interest payable, and
harus dibayar, dan cadangan kerugian operasional. provision for operational losses.
***) Liabilitas lain-lain terdiri dari utang kepada pihak ketiga, penerimaan klaim ***) Other liabilities consist of payable to third parties, receipt of insurance claims
asuransi yang belum dialokasikan, utang jasa professional, titipan that have not been allocated, payable for professional services, settlement of
penyelesaian transaksi, dan lain-lain. transactions, payable for flagging services, and others.
122
Page 980
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. RISIKO TINGKAT SUKU BUNGA (lanjutan) 40. INTEREST RATE RISK (continued)
Tabel di bawah ini mengikhtisarkan aset dan The table below summarizes the Bank's financial
liabilitas keuangan Bank pada nilai tercatat, yang assets and liabilities at their carrying values,
dikategorikan berdasarkan jangka waktu kontrak categorized under contract terms as of
pada tanggal 31 Desember 2025 dan 2024: December 31, 2025 and 2024, respectively:
(lanjutan) (continued)
31 Desember 2024/December 31, 2024
Tidak Sampai
dikenakan dengan > 1 bulan - > 3 bulan - 1 tahun - 2 tahun - 3 tahun - 4 tahun - Lebih dari
bunga/ 1 bulan/ 3 bulan/ 1 tahun/ 2 tahun/ 3 tahun/ 4 tahun/ 5 tahun/ 5 tahun/
Non-interest Up to > 1 month - > 3 months - 1 year - 2 years - 3 years - 4 years - More than
Akun Total bearing 1 month 3 months 1 year 2 years 3 years 4 years 5 years 5 years Accounts
Aset Assets
Giro pada Bank Current account with
Indonesia 3.122.333 - 3.122.333 - - - - - - - Bank Indonesia
Current account with
Giro pada bank lain 47.978 - 47.978 - - - - - - - other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 2.179.682 - 2.179.682 - - - - - - - and other banks
Efek-efek 12.729.293 - 2.995.161 - 1.581.235 - - - - 8.152.897 Securities
Efek-efek Securities purchased
yang dibeli dengan under agreements
janji dijual kembali 1.277.381 - 1.277.381 - - - - - - - to resell
Kredit yang
diberikan 46.261.415 - 148 61.070 96.541 143.427 410.998 213.090 681.543 44.654.598 Loans
Aset lain-lain*) 418.534 418.534 - - - - - - - - Other assets*)
66.036.616 418.534 9.622.683 61.070 1.677.776 143.427 410.998 213.090 681.543 52.807.495
Liabilitas Liabilities
Liabilities
Liabilitas segera 862.204 862.204 - - - - - - - - due immediately
Deposits
Simpanan nasabah 48.824.547 1.104.705 32.361.075 11.377.283 3.856.975 45.167 46.282 18.681 11.818 2.561 from customers
Simpanan dari Deposits
bank lain 755.053 - 755.053 - - - - - - - from other banks
Surat berharga
yang diterbitkan 1.199.093 - - - - 1.199.093 - - - - Securities issued
Efek-efek yang dijual Securities sold
dengan janji under agreements
dibeli kembali 225.076 - 225.076 - - - - - - - to repurchase
Pinjaman yang diterima 5.750.000 - 500.000 500.000 2.500.000 2.250.000 - - - - Borrowings
Beban yang masih
harus dibayar**) 315.810 132.944 - - - 422 22.090 - - 160.354 Accrued expenses**)
Liabilitas lain-lain***) 109.728 109.728 - - - - - - - - Other liabilities***)
58.041.511 2.209.581 33.841.204 11.877.283 6.356.975 3.494.682 68.372 18.681 11.818 162.915
Total gap suku Total interest
bunga 7.995.105 (1.791.047) (24.218.521) (11.816.213 ) (4.679.199) (3.351.255) 342.626 194.409 669.725 52.644.580 rate gap
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan *) Other assets consist of accrued interest receivables, insurance claim
klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan receivables, ATM receivables, receivables to third parties and security
setoran jaminan. deposits.
**) Beban yang masih harus dibayar terdiri dari liabilitas sewa, bunga yang masih **) Accrued expenses consist of lease liabilities, accrued interest payable, and
harus dibayar, dan cadangan kerugian operasional. provision for operational losses.
***) Liabilitas lain-lain terdiri dari utang kepada pihak ketiga, penerimaan klaim ***) Other liabilities consist of payable to third parties, receipt of insurance claims
asuransi yang belum dialokasikan, utang jasa professional, titipan that have not been allocated, payable for professional services, settlement of
penyelesaian transaksi, dan lain-lain. transactions, payable for flagging services, and others.
Risiko tingkat suku bunga terjadi dari bermacam- Interest rate risk arises from a variety of banking
macam layanan perbankan kepada nasabah services to customers including the collection of
meliputi penghimpunan dana (antara lain giro, funds (including demand deposits, saving and time
tabungan dan deposito berjangka), penempatan deposits), placement of funds (including loans),
dana (antara lain kredit yang diberikan), komitmen commitments and contingencies, and other
dan kontinjensi, serta instrumen lain yang instruments containing interest rates.
mengandung suku bunga.
ALCO Bank yang beranggotakan Direksi dan The Bank’s ALCO with members of the Board of
beberapa anggota manajemen senior, bertanggung Directors and several senior management
jawab dalam menetapkan kebijakan dan strategi members, is responsible for establishing policies
pengelolaan risiko tingkat suku bunga di banking and strategies for interest rate risk management in
book serta mengawasi penerapan dan the banking book and overseeing the
pelaksanaannya. Tujuan utama ALCO adalah implementation and execution. ALCO's main
mengoptimalkan hasil usaha Bank dengan tetap objective is to optimize the Bank's business results
memperhatikan batasan-batasan risiko yang while taking into account the defined risk limits.
ditetapkan.
123
Page 981
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. RISIKO TINGKAT SUKU BUNGA (lanjutan) 40. INTEREST RATE RISK (continued)
Tabel di bawah ini mengikhtisarkan sensitivitas laba The table below summarizes the current year
tahun berjalan terhadap pergerakan suku bunga earnings sensitivity to interest rate movements
terhadap Bank pada tanggal against the Bank as of December 31, 2025 and
31 Desember 2025 dan 2024: 2024:
Peningkatan/ Penurunan/
Increase 100bps Decrease 100bps
31 Desember 2025 December 31, 2025
(Mengurangi)/menambah laba (Decrease)/increase net income
tahun berjalan (284.820) 277.376 in current year
31 Desember 2024 December 31, 2024
(Mengurangi)/menambah laba (Decrease)/increase net income
tahun berjalan (250.242) 248.583 in current year
Proyeksi di atas mengasumsikan bahwa seluruh The above projection assumes that all other
variabel lainnya adalah konstan pada tanggal variables are constant at the financial reporting
pelaporan keuangan. date.
41. NILAI WAJAR ASET DAN LIABILITAS 41. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN LIABILITIES
Nilai wajar adalah harga yang akan diterima untuk Fair value is the price that would be received to sell
menjual suatu aset atau harga yang akan dibayar an asset or paid to transfer a liability in an orderly
untuk mengalihkan suatu liabilitas dalam transaksi transaction between market participants at the
teratur antara pelaku pasar pada tanggal measurement date. Fair value is derived from
pengukuran. Nilai wajar diperoleh dari kuotasi harga quoted prices or discounted cash flow models.
atau model arus kas diskonto.
Tabel berikut menunjukkan nilai tercatat dan The following table shows the carrying amount and
estimasi nilai wajar aset dan liabilitas keuangan estimated fair values of the Bank's financial assets
Bank yang tidak diukur pada nilai wajar pada and liabilities not measured at fair value as of
tanggal 31 Desember 2025 dan 2024: December 31, 2025 and 2024:
31 Desember 2025/December 31, 2025 31 Desember 2024/December 31, 2024
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying value Fair value Carrying value Fair value
Aset Keuangan Financial Assets
Nilai wajar melalui Fair value through
Penghasilan Komprehensif Lain Other Comprehensive Income
Efek-efek 7.950.476 7.950.476 5.506.736 5.506.736 Securities
Biaya perolehan diamortisasi Amortized cost
Efek-efek - neto 4.474.425 4.623.639 7.222.557 7.372.914 Securities - net
Biaya perolehan laba rugi Profit or loss
Efek-efek - neto 594.431 594.431 - - Securities - net
Pinjaman yang diberikan
dan Piutang Loans and Receivables
Kas 152.993 152.993 137.382 137.382 Cash
Giro pada Current account with
Bank Indonesia 1.283.107 1.283.107 3.122.333 3.122.333 Bank Indonesia
Giro pada bank lain - neto 74.755 74.755 47.977 47.977 Current account with other banks - net
Penempatan pada Placements with
Bank Indonesia dan bank lain 6.361.889 6.361.889 2.179.682 2.179.682 Bank Indonesia and other banks
Efek-efek
yang dibeli dengan Securities purchased under
janji untuk dijual kembali 1.014.855 1.014.855 1.277.381 1.277.381 agreements to resell
Kredit yang diberikan - neto 49.760.287 49.759.111 45.443.901 45.447.484 Loans - net
Aset lain-lain*) - neto 479.570 479.570 418.534 418.534 Other assets*) - net
Total aset keuangan 72.146.788 72.294.826 65.356.483 65.510.423 Total Financial Assets
Liabilitas Keuangan Financial Liabilities
Liabilitas Keuangan lainnya Other Financial Liabilities
Liabilitas segera 58.179 58.179 862.204 862.204 Liabilities due immediately
Simpanan nasabah 55.030.573 55.030.573 48.824.547 48.824.547 Deposits from customers
Simpanan dari bank lain 49.789 49.789 755.053 755.053 Deposits from other banks
Surat berharga yang diterbitkan 2.695.416 3.089.958 1.199.093 1.325.526 Securities issued
Pinjaman yang diterima 5.000.000 5.379.347 5.750.000 6.039.706 Borrowings
Efek-efek yang dijual Securities sold
dengan janji dibeli kembali - - 225.076 225.076 under agreements to repurchase
Beban yang masih harus dibayar**) 325.758 325.758 315.810 315.810 Accrued expenses**)
Liabilitas lain-lain***) 108.775 108.775 111.857 111.857 Other liabilities***)
Total liabilitas keuangan 63.268.490 64.042.379 58.043.640 58.459.779 Total Financial Liabilities
124
Page 982
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. NILAI WAJAR ASET DAN LIABILITAS 41. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan *) Other assets consist of accrued interest receivables, insurance claim
klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan receivables, ATM receivables, receivables to third parties and security
setoran jaminan. deposits.
**) Beban yang masih harus dibayar terdiri dari liabilitas sewa, bunga yang masih **) Accrued expenses consist of lease liabilities, accrued interest payable, and
harus dibayar, dan cadangan kerugian operasional. provision for operational losses.
***) Liabilitas lain-lain terdiri dari utang kepada pihak ketiga, penerimaan klaim ***) Other liabilities consist of payable to third parties, receipt of insurance claims
asuransi yang belum dialokasikan, utang jasa professional, titipan that have not been allocated, payable for professional services, settlement of
penyelesaian transaksi, dan lain-lain. transactions, payable for flagging services, and others.
Instrumen keuangan Bank yang diakui pada nilai The Bank's financial instruments are recognized at
wajar berdasarkan hirarki yang digunakan Bank fair value based on the hierarchy used by the Bank
untuk menentukan dan mengungkapkan nilai wajar to determine and disclose the fair value of financial
dari instrumen keuangan adalah sebagai berikut: instruments as follows:
(i) Level 1 - harga kuotasian (tanpa penyesuaian) (i) Level 1 - quoted (unadjusted) market prices in
di pasar aktif untuk aset atau liabilitas yang active markets for identical assets or liabilities;
identik;
(ii) Level 2 - teknik penilaian di mana tingkat level (ii) Level 2 - valuation techniques for which the
input terendah yang signifikan terhadap lowest level input that is significant to the fair
pengukuran nilai wajar dapat diobservasi baik value measurement is directly or indirectly
secara langsung atau tidak langsung; observable;
(iii) Level 3 - teknik penilaian di mana tingkat level (iii) Level 3 - valuation techniques for which the
input terendah yang signifikan terhadap lowest level input that is significant to the fair
pengukuran nilai wajar tidak dapat diobservasi value measurement is directly or indirectly
baik secara langsung atau tidak langsung. unobservable.
Tabel dibawah ini menyajikan aset dan liabilitas The following table presents assets and liabilities
yang diakui pada nilai wajar berdasarkan hirarki recognized at fair value based on the hierarchy used
yang digunakan Bank untuk menentukan dan by the Bank to determine and disclose the fair value
mengungkapkan nilai wajar dari aset dan liabilitas: of assets and liabilities:
31 Desember 2025/December 31, 2025
Nilai wajar/Fair value
Tingkat 1/ Tingkat 2/ Tingkat 3/
Level 1 Level 2 Level 3 Total
Aset yang diukur pada Assets measured at
nilai wajar fair value
Efek-efek yang diukur
pada nilai wajar Securities at
melalui penghasilan fair value through other
komprehensif lain - 7.950.476 - 7.950.476 comprehensive income
Efek-efek yang diukur Securities at
pada nilai wajar fair value
melalui laba rugi 594.431 - - 594.431 through profit or loss
Total aset yang diukur pada Total assets measured at
nilai wajar 594.431 7.950.476 - 8.544.907 fair value
Aset yang nilai wajarnya diungkapkan Assets are disclosed at fair value
Kredit yang diberikan - neto - 49.757.682 1.429 49.759.111 Loans - net
Efek-efek yang diukur
pada biaya perolehan Securities at
diamortisasi - neto - 4.623.639 - 4.623.639 amortized cost - net
Total aset yang nilai wajarnya Total assets disclosed at
diungkapkan - 54.381.321 1.429 54.382.750 fair value
Total 594.431 62.331.797 1.429 62.927.657 Total
Liabilitas yang nilai wajarnya
diungkapkan Liabilities are disclosed at fair value
Surat berharga yang diterbitkan - 3.089.958 - 3.089.958 Securities issued
Pinjaman yang diterima - 5.379.347 - 5.379.347 Borrowings
Total liabilitas yang nilai wajarnya Total liabilities disclosed at
diungkapkan - 8.469.305 - 8.469.305 fair value
125
Page 983
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. NILAI WAJAR ASET DAN LIABILITAS 41. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Tabel dibawah ini menyajikan aset dan liabilitas The following table presents assets and liabilities
yang diakui pada nilai wajar berdasarkan hirarki recognized at fair value based on the hierarchy used
yang digunakan Bank untuk menentukan dan by the Bank to determine and disclose the fair value
mengungkapkan nilai wajar dari aset dan liabilitas: of assets and liabilities: (continued)
(lanjutan)
31 Desember 2024/December 31, 2024
Nilai wajar/Fair value
Tingkat 1/ Tingkat 2/ Tingkat 3/
Level 1 Level 2 Level 3 Total
Aset yang diukur pada Assets measured at
nilai wajar fair value
Efek-efek yang diukur
pada nilai wajar Securities at
melalui penghasilan fair value through other
komprehensif lain - 5.506.736 - 5.506.736 comprehensive income
Aset yang nilai wajarnya diungkapkan Assets are disclosed at fair value
Kredit yang diberikan - neto - 45.446.074 1.410 45.447.484 Loans - net
Efek-efek yang diukur
pada biaya perolehan Securities at
diamortisasi - neto - 7.372.914 - 7.372.914 amortized cost - net
Total aset yang nilai wajarnya Total assets disclosed at
diungkapkan - 52.818.988 1.410 52.820.398 fair value
Total - 58.325.724 1.410 58.327.134 Total
Liabilitas yang nilai wajarnya
diungkapkan Liabilities are disclosed at fair value
Surat berharga yang diterbitkan - 1.325.526 - 1.325.526 Securities issued
Pinjaman yang diterima - 6.039.706 - 6.039.706 Borrowings
Total liabilitas yang nilai wajarnya Total liabilities disclosed at
diungkapkan - 7.365.232 - 7.365.232 fair value
Berikut metode dan asumsi yang digunakan untuk The following are the methods and assumptions
perkiraan nilai wajar: used for the fair value estimates:
Nilai wajar aset dan liabilitas keuangan tertentu The fair value of certain financial assets and
selain efek-efek, kredit yang diberikan dan surat liabilities except for securities, loans and securities
berharga yang diterbitkan mendekati nilai tercatat issued approximates the carrying amount because
karena instrumen keuangan tersebut memiliki those financial instruments have short-term
jangka waktu jatuh tempo yang singkat dan/atau maturities and/or interest rates are frequently
suku bunganya sering ditinjau ulang. reviewed.
Nilai wajar dari kredit yang diberikan dengan suku The fair value of loans with floating rates and the
bunga mengambang dan nilai tercatat atas kredit carrying value of short-term fixed-rate loans is a fair
jangka pendek dengan suku bunga tetap adalah estimate of fair value. The fair value of long-term
perkiraan yang layak atas nilai wajar. Nilai wajar dari loans are provided at a fixed rate by discounting
kredit jangka panjang yang diberikan dengan suku future cash flows using the interest rates available
bunga tetap dengan mendiskonto arus kas masa for the loan on terms, credit risks and remaining
depan menggunakan tingkat suku bunga yang maturities of a similar nature.
tersedia untuk pinjaman dengan persyaratan, risiko
kredit dan sisa jangka waktu jatuh tempo yang
serupa.
Nilai wajar dari efek-efek yang diukur pada nilai The fair value of securities at fair value through other
wajar melalui penghasilan komprehensif lain, yang comprehensive income, at fair value through profit
diukur pada nilai wajar melalui laba rugi, dan biaya or loss, and amortized cost is valued using the
perolehan amortisasi dinilai menggunakan harga market quotation price.
kuotasi pasar.
126
Page 984
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. PERJANJIAN SIGNIFIKAN 42. SIGNIFICANT AGREEMENTS
a. Pada tanggal 5 Oktober 2015, Bank melakukan a. On October 5, 2015, the Bank entered into a
perjanjian kerja sama dengan PT Artajasa cooperation agreement with PT Artajasa
Pembayaran Elektronis (“Artajasa”), pihak Pembayaran Elektronis ("Artajasa"), a third
ketiga, untuk menyediakan layanan Switching party, to provide Switching System and Card
System dan Card Management System dengan Management System services with validity
masa berlaku 3 (tiga) tahun sejak tanggal period of 3 (three) years from the date of
perjanjian. Perjanjian ini telah diperpanjang agreement. This agreement has been renewed
pada tanggal 5 Oktober 2018 yang berlaku and valid from October 5, 2018 to October 5,
sampai dengan tanggal 5 Oktober 2021 dan 2021 and can be extended automatically for the
dapat diperpanjang secara otomatis selama next 12 months, unless otherwise specified by
12 bulan berikutnya, kecuali ditentukan lain both parties.
oleh kedua pihak.
b. Pada tanggal 7 Juni 2018 yang telah diubah b. On June 7, 2018, which was last amended on
terakhir kali pada tanggal 12 Desember 2024, December 12, 2024, the Bank entered into an
Bank melakukan perjanjian dengan agreement with PT Asuransi Kredit Indonesia
PT Asuransi Kredit Indonesia (Persero) (Persero) ("Askrindo"), a related party, to
(“Askrindo”), pihak berelasi, untuk melindungi protect the Bank from the risk of uncollectible
Bank dari risiko kerugian tidak tertagihnya loans with insurance on consumptive credit
kredit dengan asuransi atas kredit konsumtif given. This agreement is valid for 3 (three)
yang diberikan. Perjanjian ini berlaku selama years until December 11, 2027.
3 (tiga) tahun sampai dengan tanggal
11 Desember 2027.
c. Pada tanggal 8 Juni 2018, Bank melakukan c. On June 8, 2018, the Bank entered into a
perjanjian kerja sama dengan PT Artajasa cooperation agreement with PT Artajasa
Pembayaran Elektronis, pihak ketiga, tentang Pembayaran Elektronis, a third party, regarding
keanggotaan layanan transaksi elektronis the membership of Artajasa electronic
Artajasa dalam rangka implementasi gerbang transaction services in the framework of
pembayaran nasional (GPN). Perjanjian ini implementing the national payment gateaway
berlaku selama 3 (tiga) tahun dan terus berlaku (GPN). This agreement is valid for 3 (three)
hingga ada pemberitahuan tertulis dari pihak years and continues until there is written
yang ingin mengakhiri perjanjian. notification from the party who wants to
terminate the agreement.
d. Pada tanggal 17 Juli 2019, Bank melakukan d. On July 17, 2019, the Bank entered into
perjanjian kerja sama dengan PT Taspen cooperation agreement with PT Taspen
(Persero), pihak berelasi, tentang pembayaran (Persero), a related party, regarding the
tabungan hari tua, pensiun, jaminan payment of pension plan through Bank’s
kecelakaan kerja dan jaminan kematian melalui deposit account. This agreement was updated
rekening Bank. Perjanjian ini diperbarui pada on April 1, 2024 and is valid until March 30,
1 April 2024 dan berlaku hingga 30 Maret 2026. 2026.
e. Pada tanggal 27 Januari 2021, Bank e. On January 27, 2021, the Bank entered into a
melakukan perjanjian kerja sama penyaluran financing cooperation agreement with
pembiayaan dengan PT Fidac Inovasi PT Fidac Inovasi Teknologi (Fidac), a third
Teknologi (Fidac), pihak ketiga, tentang party, regarding loan financing to active civil
pembiayaan kepada pegawai negeri sipil aktif servants registered in the DUMI peer-to-peer
yang terdaftar dalam sistem peer-to-peer lending system managed by Fidac with a total
lending DUMI yang dikelola oleh Fidac dengan financing facility of Rp100,000. This agreement
total fasilitas pembiayaan sebesar Rp100.000. is valid starting January 27, 2021 and is valid
Perjanjian ini berlaku mulai tanggal 27 Januari for 3 (three) years, extended on June 19, 2025,
2021 dan berlaku selama 3 (tahun) dan with the agreement period from June 16, 2025
diperpanjang pada 19 Juni 2025 dengan jangka to June 18, 2028.
waktu perjanjian 16 Juni 2025 sampai dengan
18 Juni 2028.
127
Page 985
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. PERJANJIAN SIGNIFIKAN (lanjutan) 42. SIGNIFICANT AGREEMENTS (continued)
f. Pada tanggal 12 Maret 2021, Bank melakukan f. On March 12, 2021, the Bank entered into a
perjanjian kerja sama dengan PT Asuransi Jiwa cooperation agreement with PT Asuransi Jiwa
Inhealth Indonesia, pihak berelasi, tentang Inhealth Indonesia, a related party, about
pemasaran produk asuransi “Mandiri Inhealth marketing insurance products "Mandiri Inhealth
Credit Life Protection Bank Mantap” kepada Credit Life Protection Bank Mantap" to Bank
debitur Bank Mantap dengan model bisnis kerja Mantap’s debtors in Bank product with referrall
sama referensi dalam rangka produk bank. collaboration scheme model. This agreement is
Perjanjian ini berlaku selama 3 (tiga) tahun valid for 3 (three) years from March 12, 2021 to
sejak tanggal 12 Maret 2021 hingga 11 Maret March 11, 2024 and may be extended. This
2024 dan dapat diperpanjang. Perjanjian ini agreement was extended on March 12, 2024
diperpanjang pada 12 Maret 2024 dan berlaku and is valid until March 11, 2027.
hingga 11 Maret 2027.
g. Bank mempunyai perjanjian kerjasama g. The Bank entered into a joint financing
pembiayaan bersama dengan PT Bank Mandiri agreement with PT Bank Mandiri (Persero)
(Persero) Tbk. Bank bertindak sebagai agen Tbk. The Bank acts as an agent to underwrite,
untuk kegiatan seleksi konsumen, penagihan collect and administer consumer financing.
dan pengurusan dokumen administrasi.
Pada tanggal 9 Juli 2019, Bank dan PT Bank On July 9, 2019, the Bank and PT Bank Mandiri
Mandiri (Persero) Tbk menandatangani (Persero) Tbk signed a Joint Financing
Perjanjian Kerjasama Pembiayaan Kredit Agreement for Pension Credit with the total joint
Pensiun dengan total fasilitas pembiayaan financing facility amounting to Rp1,000,000
bersama sebesar Rp1.000.000 hingga until December 31, 2019 and can be extended
31 Desember 2019 dan dapat diperpanjang based on the agreement of the parties,
sesuai kesepakatan para pihak, dimana Bank whereby the Bank bears the credit risk and
menanggung risiko (risk) kredit dan menerima receives rewards in accordance with its
imbalan (rewards) sesuai dengan porsi financing portion.
pembiayaannya.
Dalam perjanjian kerjasama tersebut, porsi Based on the agreements, the amount of funds
fasilitas pembiayaan yang akan diberikan untuk to be financed by each party is 40.00% from the
konsumen dari masing-masing pihak adalah Bank and 60.00% from PT Bank Mandiri
40,00% dari Bank dan 60,00% dari (Persero) Tbk.
PT Bank Mandiri (Persero) Tbk.
Jumlah pembiayaan bersama dengan Total joint financing amount with PT Bank
PT Bank Mandiri (Persero) Tbk yang dikelola Mandiri (Persero) Tbk managed by the Bank as
oleh Bank pada tanggal 31 Desember 2025 dan of December 31, 2025 and 2024 are as follows:
2024 adalah sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kredit yang diberikan 59.319 66.944 Loans
Rata - rata jangka waktu kredit (tahun) 5 - 15 5 - 15 Average of loan period (years)
h. Pada tanggal 5 April 2021, Bank melakukan h. On April 5, 2021, the Bank entered into a first
addendum pertama perjanjian kerja sama addendum cooperation agreement with
dengan PT Bank Mandiri (Persero) Tbk (“Bank PT Bank Mandiri (Persero) Tbk ("Bank
Mandiri”), pihak berelasi, untuk Mandiri"), a related party, to merge the Bank's
menggabungkan ATM milik Bank dalam ATMs in the ATM switching of Bank Mandiri so
switching ATM milik Bank Mandiri sehingga that the Bank's customers are entitled to use
nasabah Bank berhak untuk menggunakan the ATMs owned by Bank Mandiri. This
ATM milik Bank Mandiri. Perjanjian ini berlaku agreement is valid from April 5, 2021 and
mulai tanggal 5 April 2021 dan terus berlaku continues until there is written notification from
hingga ada pemberitahuan tertulis dari pihak the party who wants to terminate the
yang ingin mengakhiri perjanjian. agreement.
128
Page 986
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. PERJANJIAN SIGNIFIKAN (lanjutan) 42. SIGNIFICANT AGREEMENTS (continued)
i. Pada tanggal 13 April 2022, Bank melakukan i. On April 13, 2022, the Bank entered into a
perjanjian kerja sama dengan PT Asuransi cooperation agreement with PT Asuransi Kredit
Kredit Indonesia tentang penjamin Kredit Indonesia, a related party, regarding guarantor
Usaha Rakyat (KUR). Perjanjian ini berlaku of Kredit Usaha Rakyat (KUR). This agreement
selama 3 (tiga) tahun sejak tanggal 19 Januari is valid for 3 (three) years from
2022 dan berakhir pada tanggal 18 Januari January 19, 2022 to January 18, 2025.
2025. Pada tanggal 26 November 2024, On November 26, 2024, this agreement has
perjanjian ini telah diperpanjang hingga been extended up to November 26, 2027.
26 November 2027.
j. Pada tanggal 22 Januari 2024, Bank j. On January 22, 2024, the Bank signed a
melakukan perjanjian kerja sama pembiayaan cooperation agreement regarding Joint
kendaraan bermotor dengan PT Mandiri Utama Financing with PT Mandiri Utama Finance
Finance (MUF) melalui produk joint financing. (MUF). The joint financing limit including
Besarnya limit kerja sama untuk pembiayaan financing for the credit takeover is amounting to
bersama termasuk untuk pembiayaan Rp1,000,000 which is valid for 1 (one) year
pengambilalihan piutang adalah sebesar since the agreement was signed. This
Rp1.000.000 yang berlaku 1 (satu) tahun sejak agreement is valid for a period of 1 (one) year
perjanjian ditandatangani. Perjanjian ini berlaku from December 1, 2023 to December 1, 2024
dengan jangka waktu 1 (satu) tahun sejak and an addendum was made on March 17,
tanggal 1 Desember 2023 sampai dengan 2025, extending the agreement period from
1 Desember 2024 dan dilakukan addendum December 1, 2024, to December 1, 2027.
pada tanggal 17 Maret 2025 dengan jangka
waktu perjanjian 1 Desember 2024 sampai
dengan 1 Desember 2027.
k. Pada tanggal 10 Januari 2024, Bank k. On January 10, 2024, the Bank entered into a
melakukan perjanjian kerja sama dengan cooperation agreement with PT Fintek Karya
PT Fintek Karya Nusantara (FINARYA) tentang Nusantara (FINARYA) regarding Fund
Layanan Penyaluran Dana melalui LinkAja. Distribution Services through LinkAja. This
Perjanjian ini berlaku selama 3 (tiga) tahun agreement is valid for 3 (three) years from
sejak tanggal 1 Oktober 2024 dan berakhir October 1, 2024 to September 30, 2027.
sampai dengan 30 September 2027.
l. Pada tanggal 20 Mei 2024, Bank melakukan l. On May 20, 2024, the Bank entered into a
perjanjian kerjasama dengan PT Heksa cooperation agreement with PT Heksa Solution
Solution Insurance tentang Perjanjian Insurance regarding the Cooperation of
Kerjasama Bancassurance Model Bisnis Bancassurance Business Model Integration for
Integrasi Produk-Produk Deposito Pro. Time Deposit Products. This agreement is valid
Perjanjian ini berlaku selama 3 (tiga) tahun dan for 3 (three) years and can be extended based
dapat diperpanjang kembali berdasarkan on the agreement of the Parties.
kesepakatan Para Pihak.
m. Pada tanggal 25 Oktober 2024, Bank m. On October 25, 2024, the Bank entered into a
melakukan perjanjian kerjasama dengan cooperation agreement with PT Bank Mandiri
PT Bank Mandiri (Persero) Tbk tentang (Persero) Tbk regarding the Implementation of
Penyelenggaraan Layanan Top Up Mandiri Mandiri E-Money Top Up Services via API. This
E-Money melalui API. Perjanjian ini berlaku agreement is valid for 3 (three) years and can
selama 3 (tiga) tahun dan dapat diperpanjang be extended based on the agreement of the
berdasarkan kesepakatan Para Pihak. Parties.
n. Pada tanggal 18 Desember 2024, Bank n. On December 18, 2024, the Bank entered into
melakukan perjanjian kerjasama dengan a cooperation agreement with PT Bank Mandiri
PT Bank Mandiri (Persero) tentang Pemasaran (Persero) Tbk regarding Joint Marketing of
Bersama Produk Kredit Pra Pensiun PT Bank PT Bank Mandiri Taspen Pre-Retirement Credit
Mandiri Taspen. Perjanjian ini berlaku selama Products. This agreement is valid for 1 (one)
1 (satu) tahun sampai dengan tanggal year until December 18, 2025 and in process of
18 Desember 2025 dan sedang dalam proses extention.
perpanjangan.
129
Page 987
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang 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. TAMBAHAN INFORMASI ARUS KAS 43. ADDITIONAL CASH FLOW INFORMATION
Rekonsiliasi liabilitas yang timbul dari aktivitas The reconciliation of liabilities that arised from
pendanaan adalah sebagai berikut: financing activities are as follows:
Perubahan
nonkas -
amortisasi
biaya transaksi/
Non-cash activities
1 Januari 2025/ Arus Kas/ - amortization of 31 Desember 2025/
January 1, 2025 Cash Flows transaction cost December 31, 2025
Surat berharga yang diterbitkan 1.199.093 1.500.000 (3.677) 2.695.416 Securities issued
Pinjaman yang diterima 5.750.000 (750.000) - 5.000.000 Borrowings
Liabilitas sewa 182.866 (49.503) 33.333 166.696 Lease liabilities
Total liabilitas dari Total liabilities from financing
aktivitas pendanaan 7.131.959 700.497 29.656 7.862.112 activities
Perubahan
nonkas -
amortisasi
biaya transaksi/
Non-cash activities -
1 Januari 2024/ Arus Kas/ amortization of 31 Desember 2024/
January 1, 2024 Cash Flows transaction cost December 31, 2024
Surat berharga yang diterbitkan 2.297.565 (1.100.000) 1.528 1.199.093 Securities issued
Pinjaman yang diterima 4.250.000 1.500.000 - 5.750.000 Borrowings
Liabilitas sewa 204.081 (48.450) 27.235 182.866 Lease liabilities
Total liabilitas dari Total liabilities from financing
aktivitas pendanaan 6.751.646 351.550 28.763 7.131.959 activities
44. STANDAR AKUNTANSI YANG TELAH 44. ACCOUNTING STANDARDS ISSUED BUT NOT
DISAHKAN NAMUN BELUM BERLAKU EFEKTIF YET EFFECTIVE
Berikut ini ikhtisar Pernyataan Standar Akuntansi The following summarizes the Statements of
Keuangan (PSAK) dan Interpretasi Standar Financial Accounting Standards (PSAK) and
Akuntansi Keuangan (ISAK) yang telah disahkan Interpretation of Financial Accounting Standards
oleh Dewan Standar Akuntansi Keuangan (DSAK) (ISAK) issued by the Board of Financial Accounting
namun belum berlaku efektif untuk laporan Standards (DSAK) but not yet effective for the
keuangan untuk tahun yang berakhir pada tanggal financial statements for the year ended
31 Desember 2025: December 31, 2025:
Efektif 1 Januari 2026 Effective January 1, 2026
Amendemen PSAK 109 "Instrumen Keuangan" Amendments to PSAK No. 109 on “Financial
Instruments”
Amendemen ini menambahkan dan mengklarifikasi This amendment adds and clarifies the provisions in
ketentuan dalam PSAK 109 terkait penghentian PSAK No. 109 regarding the derecognition of
pengakuan liabilitas keuangan, serta financial liabilities, as well as clarifying the
mengklarifikasi penilaian karakteristik arus kas assessment of cash flow characteristics for financial
untuk aset keuangan dengan fitur ESG-linked, aset assets with ESG-linked features, financial assets
keuangan dengan fitur non-recourse, dan instrumen with non-recourse features, and contractually bound
yang terikat secara kontraktual seperti tranche. instruments such as tranches.
Amendemen PSAK 107 "Instrumen Keuangan: Amendments to PSAK No. 107 on “Financial
Pengungkapan" tentang Klasifikasi dan Pengukuran Instruments” on Classification and Measurement of
Instrumen Keuangan. Financial Instruments.
Amendemen ini juga mengubah ketentuan dalam This amendment also changes the provisions in
PSAK 107 terkait persyaratan pengungkapan PSAK No. 107 regarding disclosure requirements
investasi pada instrumen ekuitas yang diukur pada for investments in equity instruments measured at
nilai wajar melalui penghasilan komprehensif lain fair value through other comprehensive income and
dan menambah ketentuan terkait instrumen adds provisions regarding financial instruments with
keuangan dengan persyaratan kontraktual yang contractual terms that change the timing or amount
mengubah waktu atau jumlah arus kas kontraktual. of contractual cash flows.
Bank masih dalam proses melakukan evaluasi atas The Bank is still in the process of evaluating the
dampak dari amendemen dan PSAK baru tersebut impact of the amendments and new PSAK
di atas terhadap laporan keuangan Bank. mentioned above to the Bank's financial statements.
130
Page 988
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. STANDAR AKUNTANSI YANG TELAH 44. ACCOUNTING STANDARDS ISSUED BUT NOT
DISAHKAN NAMUN BELUM BERLAKU EFEKTIF YET EFFECTIVE (continued)
(lanjutan)
Berikut ini ikhtisar Pernyataan Standar Akuntansi The following summarizes the Statements of
Keuangan (PSAK) dan Interpretasi Standar Financial Accounting Standards (PSAK) and
Akuntansi Keuangan (ISAK) yang telah disahkan Interpretation of Financial Accounting Standards
oleh Dewan Standar Akuntansi Keuangan (DSAK) (ISAK) issued by the Board of Financial Accounting
namun belum berlaku efektif untuk laporan Standards (DSAK) but not yet effective for the
keuangan untuk tahun yang berakhir pada tanggal financial statements for the year ended
31 Desember 2025: (lanjutan) December 31, 2025: (continued)
Efektif 1 Januari 2027 Effective January 1, 2027
PSAK 118: Penyajian dan Pengungkapan Laporan Amendments to PSAK No. 109 on “Financial
Keuangan Instruments”
PSAK 118 menggantikan PSAK 201, PSAK 118 which replaces PSAK 201, introduces
memperkenalkan persyaratan baru untuk penyajian new requirements for presentation within the
dalam laporan laba rugi, termasuk total dan subtotal statement of profit or loss, including specified totals
yang ditentukan. PSAK ini juga mengharuskan and subtotals. It also requires disclosure of
pengungkapan ukuran kinerja yang ditentukan oleh management defined performance measures in the
manajemen dalam catatan dan mencakup notes and includes new requirements for
persyaratan baru untuk agregasi dan disaggregasi aggregation and disaggregation of financial
informasi keuangan berdasarkan ‘peran’ yang information based on the identified ‘roles’ of the
diidentifikasi dari laporan keuangan utama dan primary financial statements and the notes.
catatan.
Amandemen berlaku secara retrospektif untuk The amendment applies retrospectively to annual
periode pelaporan tahunan yang dimulai pada atau reporting periods beginning on or after January 1,
setelah 1 Januari 2027. Penerapan dini 2027. Earlier application is permitted. The Bank is
diperkenankan. Bank saat ini sedang menilai currently assessing the impact of the amendment to
dampak dari amandemen tersebut untuk determine the impact they will have on the Bank’s
menentukan dampaknya terhadap pelaporan financial reporting.
keuangan Bank.
Manajemen masih melakukan persiapan dalam The management intends to adopt these new
penerapan standar baru tersebut yang standards that are considered relevant to the Bank
dipetimbangkan relevan terhadap Bank pada saat when they become effective, and the impact to the
efektf, dan pengaruhnya terhadap posisi dan kinerja financial position and performance of the Bank is still
keuangan Bank masih diestimasi sampai tanggal being estimated until the report date.
laporan keuangan.
131
Page 989
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PENGUNGKAPAN INFORMASI TAMBAHAN 45. ADDITIONAL DISCLOSURE ON NOTES TO THE
DALAM CATATAN ATAS LAPORAN KEUANGAN FINANCIAL STATEMENTS
Informasi tambahan berikut merupakan informasi The following additional information is information
yang tidak dipersyaratkan untuk diungkapkan oleh that is not required to be disclosed by Indonesian
Standar Akuntansi Keuangan di Indonesia. Financial Accounting Standards. Such additional
Informasi tersebut disusun sesuai dengan regulasi information was prepared in accordance with
Otoritas Jasa Keuangan. regulations of Financial Services Authority.
Giro Wajib Minimum Minimum Statutory Reserve Requirement
Giro Wajib Minimum (GWM) Bank pada tanggal The Bank’s Minimum Statutory Reserve
31 Desember 2025 dan 2024 dihitung berdasarkan Requirement (GWM) as of December 31, 2025 and
Peraturan Bank Indonesia: 2024 is calculated based on Bank Indonesia’s
Regulation:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
- GWM Primer*) 4,70% 6,25% Primary GWM*) -
(i) GWM secara harian 0,00% 0,00% Daily GWM (i)
(ii) GWM secara rata-rata 4,70% 6,25% Average GWM (ii)
- GWM PLM 4,00% 5,02% PLM GWM -
*) Sesuai dengan PADG No. 8 Tahun 2025 berdasarkan Perubahan *) In accordance with PADG No. 08 of 2025 based on the Third
Ketiga atas PADG No. 24/8/PADG/2022 dan mempertimbangkan Amendment to PADG No. 24/8/PADG/2022 and considering
Surat Bank Indonesia No. 27/250/DKMP/Srt/B Perihal Informasi Bank Indonesia Letter No. 27/250/DKMP/Srt/B Concerning
Pemberian Kebijakan Insentif Likuiditas Makroprudensial (KLM) Information on the Provision of Macroprudential Liquidity
dan Besaran KLM Periode Bulan Desember 2025. Incentive (KLM) Policies and the Amount of KLM for the Period
of December 2025.
Pada tanggal 20 Oktober 2025, Bank Indonesia On October 20, 2025, Bank Indonesia issued PADG
mengeluarkan PADG No. 23 Tahun 2025 tentang No. 23 of 2025 concerning the Macroprudential
Rasio Intermediasi Makroprudensial dan Penyangga Intermediation Ratio and Macroprudential Liquidity
Likuiditas Makroprudensial bagi Bank Umum Buffer for Conventional Commercial Banks, Sharia
Konvensional, Bank Umum Syariah, dan Unit Usaha Commercial Banks, and Sharia Business Units,
Syariah yang berlaku mulai 1 Desember 2025. which is effective from December 1, 2025.
Pada tanggal 31 Desember 2025 dan 2024, Bank As of December 31, 2025 and 2024, the Bank has
telah memenuhi rasio seperti telah disebutkan di fulfilled all the requirements as mentioned above.
atas. Rasio Giro Wajib Minimum untuk rekening The ratio of the Minimum Statutory Reserve
Rupiah yaitu masing-masing sebesar: requirement for its Rupiah accounts are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
- GWM Primer 5,88% 5,02% Primary GWM -
(i) GWM secara harian 0,00% 0,00% Daily GWM (i)
(ii) GWM secara rata-rata 5,88% 5,02% Average GWM (ii)
- GWM PLM 23,74% 15,92% PLM GWM -
Pada tanggal 31 Desember 2025 dan 2024, Rasio On December 31, 2025 and 2024, the Bank’s
Intermediasi Makroprudensial (RIM) berada dalam Macroprudential Intermediation Ratio (RIM) was
kisaran RIM target. Pada tanggal 31 Desember 2025 within the RIM target range. On December 31, 2025
dan 2024, Kewajiban Penyediaan Modal Minimum and 2024, Capital Adequacy Ratio (CAR) of the
(KPMM) Bank lebih besar dari KPMM insentif. Bank was greater than CAR incentives.
132
Page 990
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PENGUNGKAPAN INFORMASI TAMBAHAN 45. ADDITIONAL DISCLOSURE ON NOTES TO THE
DALAM CATATAN ATAS LAPORAN KEUANGAN FINANCIAL STATEMENTS (continued)
(lanjutan)
Aset berdasarkan kolektibilitas Assets by collectibility
Kolektibilitas aset sesuai dengan Peraturan Otoritas Assets collectibility in accordance with Regulation of
Jasa Keuangan (“POJK”) No. 40/POJK.03/2019 the Financial Services Authority (“POJK”)
tanggal 19 Desember 2019 tentang Penilaian No. 40/POJK.03/2019 dated December 19, 2019
Kualitas Aset Bank Umum adalah sebagai berikut: regarding “Asset Quality Ratings for Bank” are as
follows:
31 Desember 2025/December 31, 2025
Dalam
Perhatian
Khusus/
Lancar/ Special Kurang Lancar/ Diragukan/ Macet/
Current Mention Sub-standard Doubtful Loss Total
Giro pada Bank Current accounts with
Indonesia 1.283.107 - - - - 1.283.107 Bank Indonesia
Giro pada bank Current accounts with
lain 74.756 - - - - 74.756 other banks
Penempatan pada Bank Placements with
Indonesia dan Bank Indonesia and
bank lain 6.361.889 - - - - 6.361.889 other banks
Efek-efek 13.019.332 13.019.332 Securities
Efek-efek yang dibeli
dengan janji dijual Securities purchased under
kembali 1.014.855 - - - - 1.014.855 agreements to resell
Kredit yang diberikan 49.983.033 230.051 89.408 134.609 93.615 50.530.716 Loans
Aset lain-lain*) 477.744 1.826 - - - 479.570 Other assets*)
72.214.716 231.877 89.408 134.609 93.615 72.764.225
Dikurangi: Less:
Cadangan Kerugian Allowance of
Penurunan Nilai (558.476) (54.781) (34.435) (57.654) (65.084) (770.430) Impairment Losses
Neto 71.656.240 177.096 54.973 76.955 28.531 71.993.795 Net
31 Desember 2024/December 31, 2024
Dalam
Perhatian
Khusus/
Lancar/ Special Kurang Lancar/ Diragukan/ Macet/
Current Mention Sub-standard Doubtful Loss Total
Giro pada Bank Current accounts with
Indonesia 3.122.333 - - - - 3.122.333 Bank Indonesia
Giro pada bank Current accounts with
lain 47.978 - - - - 47.978 other banks
Penempatan pada Bank Placements with
Indonesia dan Bank Indonesia and
bank lain 2.179.682 - - - - 2.179.682 other banks
Efek-efek 12.729.293 - - - - 12.729.293 Securities
Efek-efek yang dibeli
dengan janji dijual Securities purchased under
kembali 1.277.381 - - - - 1.277.381 agreements to resell
Kredit yang diberikan 45.860.204 225.805 69.121 53.572 52.713 46.261.415 Loans
Aset lain-lain*) 416.609 1.925 - - - 418.534 Other assets*)
65.633.480 227.730 69.121 53.572 52.713 66.036.616
Dikurangi: Less:
Cadangan Kerugian Allowance of
Penurunan Nilai (652.128) (52.581) (27.494) (32.782) (52.530) (817.515) Impairment Losses
Neto 64.981.352 175.149 41.627 20.790 183 65.219.101 Net
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan *) Other assets consist of accrued interest receivables, insurance claim
diterima, tagihan klaim asuransi, tagihan transaksi ATM, tagihan receivables, ATM receivables, receivables to third parties and security
kepada pihak ketiga dan setoran jaminan. deposits.
133
Page 991
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PENGUNGKAPAN INFORMASI TAMBAHAN 45. ADDITIONAL DISCLOSURE ON NOTES TO THE
DALAM CATATAN ATAS LAPORAN KEUANGAN FINANCIAL STATEMENTS (continued)
(lanjutan)
Kredit Direstrukturisasi Restructured Loans
Kredit yang diberikan yang telah direstrukturisasi The restructured loans by the Bank based on the
oleh Bank berdasarkan kolektibilitas OJK pada collectibility of OJK as of December 31, 2025 and
tanggal 31 Desember 2025 dan 2024 adalah sebagai 2024 are as follows:
berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Lancar 17.478 30.961 Current
Dalam Perhatian Khusus 4.066 6.875 Special Mention
Kurang lancar 279 365 Sub-standard
Diragukan 549 357 Doubtful
Macet 668 698 Loss
Total 23.040 39.256 Total
Rasio Non-Performing Loan Non-Performing Loan Ratio
Jumlah minimum cadangan kerugian penurunan nilai The minimum allowance for impairment losses on
kredit bermasalah yang wajib dibentuk sesuai non-performing loans provided based on OJK
dengan Peraturan OJK adalah sebesar Rp173.143 Regulation amounted Rp173,143 and Rp89,073 as
dan Rp89.073 masing-masing pada tanggal of December 31, 2025 and 2024, respectively.
31 Desember 2025 dan 2024.
Rasio kredit bermasalah dihitung sesuai dengan The ratio of non-performing loans is calculated in
pedoman perhitungan rasio keuangan sebagaimana accordance with the financial ratio calculation
tercantum dalam Surat Edaran Bank Indonesia (“SE- guidelines as stated in Bank Indonesia Circular
BI”) No. 3/30/DPNP tanggal 14 Desember 2001 Letter ("SE-BI") No. 3/30/DPNP dated December
sebagaimana telah diubah terakhir dengan SE-BI 14, 2001 as last amended by Bank Indonesia
No. 13/30/DPNP tanggal 16 Desember 2011. Circular Letter No. 13/30/DPNP dated December
16, 2011.
Rasio kredit bermasalah (“NPL”) Bank secara bruto The Bank's gross NPL ratio (before deducting the
(sebelum dikurangi cadangan kerugian penurunan allowance for impairment losses) as of
nilai) pada tanggal 31 Desember 2025 dan 2024, December 31, 2025 and 2024, amounted to
masing-masing sebesar Rp317.632 dan Rp175.406, Rp317,632 and Rp175,406, respectively, 0.63% or
atau masing-masing sebesar 0,63% dan 0,38%. 0.38%, respectively.
Rasio kredit bermasalah Bank secara neto pada The Bank's net non-performing loans ratio as of
tanggal 31 Desember 2025 dan 2024, masing- December 31, 2025 and 2024, amounted to
masing sebesar Rp160.459 dan Rp62.599 atau Rp160,459 and Rp62,599, respectively, or 0.32%
masing-masing sebesar 0,32% dan 0,14%. and 0.14%, respectively.
134
Page 992
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PENGUNGKAPAN INFORMASI TAMBAHAN 45. ADDITIONAL DISCLOSURE ON NOTES TO THE
DALAM CATATAN ATAS LAPORAN KEUANGAN FINANCIAL STATEMENTS (continued)
(lanjutan)
Kewajiban Penyediaan Modal Minimum Minimum Capital Requirement
Kewajiban Penyediaan Modal Minimum (“KPMM”) Minimum Capital Adequacy Ratio ("KPMM") is the
adalah rasio modal terhadap Aset Tertimbang ratio of capital to Risk Weighted Assets ("RWA").
Menurut Risiko (“ATMR”). Perhitungan KPMM pada The calculation of KPMM as of December 31, 2025
tanggal 31 Desember 2025 dan 2024 didasarkan and 2024 is based on OJK’s Regulation
pada Peraturan OJK No. 34/POJK.03/2016 tanggal No. 34/POJK.03/2016 dated September 22, 2016
22 September 2016 dan POJK and OJK’s Regulation No.27/POJK.03/2022 dated
No.27/POJK.03/2022 tanggal 26 Desember 2022. December 26, 2022.
Untuk perhitungan Aset Tertimbang Menurut Risiko The calculation of Risk Weighted Assets (RWA),
(ATMR), Bank menggunakan Pendekatan Standar Bank uses Basel III Reforms Standardized
Basel III Reforms untuk ATMR Kredit mengacu pada Approach for Credit Risk based on SEOJK
SEOJK No.24/SEOJK.03/2021, sedangkan untuk No.24/SEOJK.03/2021, whereas for Operational
ATMR Operasional mengacu pada SEOJK Risk based on SEOJK No.06/SEOJK.03/2020.
No.06/SEOJK.03/2020.
Rasio kewajiban penyediaan modal Bank dengan The Bank's capital adequacy ratio by taking into
memperhitungkan risiko kredit, risiko operasional, account credit risk, operational risk, and market risk
dan risiko pasar pada tanggal 31 Desember 2025 on December 31, 2025 and 2024 is as follows:
dan 2024 adalah sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rasio KPMM CAR Ratio
Modal: Capital:
Modal Inti (Tier 1) Core Capital (Tier 1)
Modal Inti Utama (CET-1) 9.163.760 7.469.576 Common Equity (CET-1)
Modal Inti Tambahan (AT-1) - - Additional Tier (AT-1)
Total modal inti (Tier 1) 9.163.760 7.469.576 Total Core Capital (Tier 1)
Modal Pelengkap (Tier 2) 362.509 332.969 Supplementary Capital (Tier 2)
Total Modal untuk Risiko Kredit, Risiko Total Capital for Credit Risk,
Operasional, dan Risiko Pasar 9.526.269 7.802.545 Operational and Market
Rasio KPMM CAR Ratio
Aset Tertimbang Menurut Risk Weighted Assets (ATMR)
Risiko (ATMR) Kredit 28.853.320 26.499.997 Credit Risk
Aset Tertimbang Menurut Risk Weighted Assets (ATMR)
Risiko (ATMR) Operasional 2.273.959 1.949.063 Operational Risk
Aset Tertimbang Menurut Risk Weighted Assets (ATMR)
Risiko (ATMR) Pasar 140.828 - Market Risk
Total ATMR untuk Risiko Kredit, Total ATMR for Credit Risks,
Risiko Operasional Operational Risks,
dan Risiko Pasar 31.268.107 28.449.060 and Market Risks
Rasio KPMM Capital Adequancy Ratio
Rasio CET-1 29,31% 26,26% CET-1 Ratio
Rasio Tier 1 29,31% 26,26% Tier 1 Ratio
Rasio Tier 2 1,16% 1,17% Tier 2 Ratio
Rasio Total 30,47% 27,43% Total Ratio
Rasio Minimum CET-1 4,50% 4,50% CET-1 Minimum Ratio
Rasio Minimum Tier 1 6,00% 6,00% Tier 1 Minimum Ratio
Rasio KPMM Minimum Minimum CAR based on
berdasarkan profil risiko 8,00% 8,00% risk profile
135
Page 993
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PENGUNGKAPAN INFORMASI TAMBAHAN 45. ADDITIONAL DISCLOSURE ON NOTES TO THE
DALAM CATATAN ATAS LAPORAN KEUANGAN FINANCIAL STATEMENTS (continued)
(lanjutan)
Batas Maksimum Pemberian Kredit Legal Lending Limit
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are no
terdapat pelanggaran ataupun pelampauan Batas breach or violation of the Legal Lending Limit
Maksimum Pemberian Kredit (“BMPK”) kepada ("LLL") to third parties and related parties as
pihak ketiga dan pihak berelasi sesuai dengan required by Bank Indonesia regulations.
peraturan yang telah ditetapkan Bank Indonesia.
Kredit Usaha Kecil Loans to Small Business
Rasio kredit usaha kecil terhadap jumlah kredit yang The ratio of loans to small business to total loans as
diberikan pada tanggal 31 Desember 2025 dan of December 31, 2025 and 2024 are 0.37% and
2024 masing-masing sebesar 0,37% dan 0,35%. 0.35%, respectively.
46. PENYELESAIAN LAPORAN KEUANGAN 46. COMPLETION OF THE FINANCIAL
STATEMENTS
Manajemen Bank bertanggung jawab penuh atas The management of the Bank is responsible for the
penyusunan laporan keuangan ini yang preparation of these financial statements which
diselesaikan dan diotorisasi untuk diterbitkan pada were completed and authorized for issued on
tanggal 4 Februari 2026. February 4, 2026.
136
Page 994
PT Bank Mandiri (Persero) Tbk dan entitas anaknya/and its subsidiaries Laporan keuangan konsolidasian tanggal 31 Desember 2025 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Consolidated financial statements as of 31 December 2025 and for the year then ended with independent auditor’s report
Page 995
Page 996
The original consolidated financial statements included herein
are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2025 AS OF 31 DECEMBER 2025
DAN UNTUK TAHUN YANG BERAKHIR AND FOR THE YEAR
PADA TANGGAL TERSEBUT THEN ENDED
BESERTA LAPORAN AUDITOR INDEPENDEN WITH INDEPENDENT AUDITOR’S REPORT
Daftar Isi/
Table of Contents
Halaman/Pages
Laporan Posisi Keuangan Konsolidasian/
Consolidated Statement of Financial Position 1-8
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian/
Consolidated Statement of Profit or Loss and Other Comprehensive Income 9 - 11
Laporan Perubahan Ekuitas Konsolidasian/
Consolidated Statement of Changes in Equity 12 - 13
Laporan Arus Kas Konsolidasian/
Consolidated Statement of Cash Flows 14 - 17
Catatan Atas Laporan Keuangan Konsolidasian/
Notes to the Consolidated Financial Statements 18 - 516
************************
Page 997
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen Independent Auditor’s Report
Laporan No. 00026/2.1505/AU.1/07/0242- Report No. 00026/2.1505/AU.1/07/0242-
1/1/II/2026 1/1/II/2026
Pemegang Saham, Dewan Komisaris, dan Direksi The Shareholders and the Boards of
Commissioners and Directors
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Opini Opinion
Kami telah mengaudit laporan keuangan We have audited the accompanying consolidated
konsolidasian PT Bank Mandiri (Persero) Tbk financial statements of PT Bank Mandiri (Persero)
(“Bank”) dan entitas anaknya (secara kolektif Tbk (the “Bank”) and its subsidiaries (collectively
disebut sebagai “Grup”) terlampir, yang terdiri dari referred to as the “Group”), which comprise the
laporan posisi keuangan konsolidasian tanggal consolidated statement of financial position as of
31 Desember 2025, serta laporan laba rugi 31 December 2025, and the consolidated
dan penghasilan komprehensif lain konsolidasian, statement of profit or loss and other
laporan perubahan ekuitas konsolidasian, dan comprehensive income, consolidated statement
laporan arus kas konsolidasian untuk tahun yang of changes in equity, and consolidated statement
berakhir pada tanggal tersebut, serta catatan atas of cash flows for the year then ended, and notes
laporan keuangan konsolidasian termasuk to the consolidated financial statements including
informasi kebijakan akuntansi material. material accounting policy information.
Menurut opini kami, laporan keuangan In our opinion, the accompanying consolidated
konsolidasian terlampir menyajikan secara wajar, financial statements present fairly, in all material
dalam semua hal yang material, posisi keuangan respects, the consolidated financial position of
konsolidasian Grup tanggal 31 Desember 2025, the Group as of 31 December 2025, and its
serta kinerja keuangan dan arus kas consolidated financial performance and cash
konsolidasiannya untuk tahun yang berakhir pada flows for the year then ended, in accordance with
tanggal tersebut, sesuai dengan Standar Akuntansi Indonesian Financial Accounting Standards.
Keuangan di Indonesia.
KAP Purwanto Susanti dan Surja
Registered Public Accountants KMK No. 69/MK/SK/2025
i
A member firm of Ernst & Young Global Limited
Page 998
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00026/2.1505/AU.1/07/0242- Report No. 00026/2.1505/AU.1/07/0242-
1/1/II/2026 (lanjutan) 1/1/II/2026 (continued)
Basis opini Basis for opinion
Kami melaksanakan audit kami berdasarkan We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Institut Standards on Auditing established by Indonesian
Akuntan Publik Indonesia (“IAPI”). Tanggung Institute of Certified Public Accountants
jawab kami menurut standar tersebut diuraikan (“IICPA”). Our responsibilities under those
lebih lanjut dalam paragraf Tanggung Jawab standards are further described in the Auditor’s
Auditor terhadap Audit atas Laporan Keuangan Responsibilities for the Audit of the Consolidated
Konsolidasian pada laporan kami. Kami Financial Statements paragraph of our report. We
independen terhadap Grup berdasarkan ketentuan are independent of the Group in accordance with
etika yang relevan dalam audit kami atas laporan the ethical requirements relevant to our audit of
keuangan konsolidasian di Indonesia, dan kami the consolidated financial statements in
telah memenuhi tanggung jawab etika lainnya Indonesia, and we have fulfilled our other ethical
berdasarkan ketentuan tersebut. Kami yakin responsibilities in accordance with such
bahwa bukti audit yang telah kami peroleh adalah requirements. We believe that the audit evidence
cukup dan tepat untuk menyediakan suatu basis we have obtained is sufficient and appropriate to
bagi opini kami. provide a basis for our opinion.
Hal audit utama Key audit matters
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal professional judgment, were of most significance
yang paling signifikan dalam audit kami atas in our audit of the consolidated financial
laporan keuangan konsolidasian periode kini. Hal statements of the current period. Such key audit
audit utama tersebut disampaikan dalam konteks matters were addressed in the context of our
audit kami atas laporan keuangan konsolidasian audit of the consolidated financial statements
secara keseluruhan, dan dalam merumuskan opini taken as a whole, and in forming our opinion
kami atas laporan keuangan konsolidasian terkait, thereon, and we do not provide a separate
dan kami tidak menyatakan suatu opini terpisah opinion on such key audit matters. For each of the
atas hal audit utama tersebut. Untuk setiap hal key audit matters below, our description of how
audit utama di bawah ini, penjelasan kami tentang our audit addressed such key audit matters is
bagaimana audit kami merespons hal tersebut 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 Auditor the Auditor’s Responsibilities for the Audit of the
terhadap Audit atas Laporan Keuangan Consolidated Financial Statements paragraph of
Konsolidasian pada laporan kami, termasuk our report, including in relation to the key audit
sehubungan dengan hal audit utama yang matter communicated below. Accordingly, our
dikomunikasikan di bawah ini. Oleh karena itu, audit included the performance of procedures
audit kami mencakup pelaksanaan prosedur yang designed to respond to our assessment of the
didesain untuk merespons penilaian kami atas risks of material misstatement of the
risiko kesalahan penyajian material dalam laporan accompanying consolidated financial statements.
keuangan konsolidasian terlampir. Hasil prosedur The results of our audit procedures, including the
audit kami, termasuk prosedur yang dilakukan procedures performed to address the key audit
untuk merespons hal audit utama di bawah ini, matter below, provide the basis for our opinion on
menyediakan basis bagi opini kami atas laporan the accompanying consolidated financial
keuangan konsolidasian terlampir. statements.
ii
A member firm of Ernst & Young Global Limited
Page 999
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00026/2.1505/AU.1/07/0242- Report No. 00026/2.1505/AU.1/07/0242-
1/1/II/2026 (lanjutan) 1/1/II/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans and
yang diberikan dan piutang/pembiayaan syariah sharia receivables/financing
Penjelasan atas hal audit utama: Description of key audit matter:
Seperti yang dijelaskan dalam Catatan 12 atas As described in Note 12 to the accompanying
laporan keuangan konsolidasian terlampir, pada consolidated financial statements, as of
tanggal 31 Desember 2025, total kredit yang 31 December 2025, the Group’s loans and sharia
diberikan dan piutang/pembiayaan syariah Grup financing/receivables was Rp1,849,967,956
adalah Rp1.849.967.956 juta dengan cadangan million and the allowance for impairment losses
kerugian penurunan nilai atau kerugian kredit or expected credit losses (“ECL”) on loans and
ekspektasian (“KKE”) atas kredit yang diberikan sharia financing/receivables was Rp48,033,747
dan piutang/pembiayaan syariah adalah sebesar million and was determined based on the
Rp48.033.747 juta dan ditetapkan berdasarkan applicable Statement of Financial Accounting
Pernyataan Standar Akuntansi Keuangan (PSAK) Standards (SFAS).
yang berlaku.
Untuk menentukan penyisihan kerugian penurunan To determine the allowance for impairment
nilai, Grup mengadopsi model kompleks yang losses, the Group adopted a complex model that
menggunakan sejumlah parameter yang used a number of parameters relied on internal
bergantung pada data input internal dan eksternal, and external data inputs and involved subjective
melibatkan penilaian dan asumsi manajemen yang management judgment and assumptions subject
subjektif dengan tingkat ketidakpastian yang to high degree of uncertainty.
tinggi.
Kredit yang diberikan Loans
Penerapan model KKE oleh Grup dalam The Group’s application of the ECL in calculating
menghitung penyisihan kerugian kredit dari kredit the allowance for credit losses of loans to
yang diberikan adalah signifikan bagi audit kami customers is significant to our audit as it involves
karena melibatkan pelaksanaan pertimbangan the exercise of significant management
manajemen yang signifikan. Area pertimbangan judgment. Key areas of judgment include:
yang utama termasuk: menentukan segmentasi determining credit segmentation based on credit
kredit berdasarkan risiko kredit, menentukan risk, determining the model to calculate ECL,
model untuk perhitungan KKE, menentukan defining default, identification of credit
definisi gagal bayar, identifikasi eksposur kredit exposures with significant deterioration in credit
yang mengalami pemburukan kualitas kredit quality and determining significant assumptions
secara signifikan dan menentukan asumsi used in the ECL model, including forward-looking
signifikan yang digunakan pada model KKE, macroeconomic factors.
termasuk faktor ekonomi makro berorientasi masa
depan.
iii
A member firm of Ernst & Young Global Limited
Page 1000
The original report included herein is in the Indonesian
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Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00026/2.1505/AU.1/07/0242- Report No. 00026/2.1505/AU.1/07/0242-
1/1/II/2026 (lanjutan) 1/1/II/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans and
yang diberikan dan piutang/pembiayaan syariah sharia receivables/financing (continued)
(lanjutan)
Penjelasan atas hal audit utama: (lanjutan) Description of the key audit matter: (continued)
Piutang/pembiayaan syariah Shariah receivables/financing
Penyisihan kerugian penurunan nilai piutang The allowance for impairment losses for
murabahah dihitung berdasarkan PSAK 402 murabahah receivables was calculated based on
“Akuntansi Murabahah” dan ISAK 402 “Penurunan SFAS 402 “Accounting for Murabahah” and IFAS
Nilai Piutang Murabahah”. Cadangan kerugian 402 “Impairment of Murabahah Receivables”.
penurunan nilai untuk dana qardh, pembiayaan The allowance for impairment losses for fund of
mudharabah dan pembiayaan musyarakah qardh, mudharabah financing and musyarakah
ditentukan berdasarkan PSAK yang berlaku. Grup financing was determined based on prevailing
juga menerapkan Peraturan Otoritas Jasa SFAS. The Group also implemented Financial
Keuangan (POJK) No. 2/POJK.03/2022 “Penilaian Services Authority Regulation (POJK) No.
Kualitas Aset Bank Umum Syariah dan Unit Usaha 2/POJK.03/2022 “Asset Quality Ratings for
Syariah”. Sharia Bank and Sharia Business Unit”.
Respons audit: Audit response:
Kredit yang diberikan Loans
Kami mengevaluasi dan menguji rancangan dan We evaluated and assessed the design and
efektivitas operasional pengendalian utama atas operating effectiveness of key controls over the
proses pemberian kredit, segmentasi, penilaian origination, segmentation, regular internal credit
kualitas kredit internal secara regular, serta quality assessments, and recording and
pencatatan dan pengawasan kredit yang diberikan. monitoring of the loans. We gained
Kami memeroleh pemahaman tentang metodologi understanding over methodologies and financial
dan model keuangan untuk perhitungan penyisihan model of the calculation of the allowance for
penurunan nilai, serta melakukan validasi atas data impairment, and validated inputs and key
masukan dan asumsi utama yang digunakan dalam assumptions used in calculating the allowance for
menghitung penyisihan penurunan nilai dengan impairment by comparing to the Group’s
membandingkan ke data historis Grup dan historical data and observable market data.
informasi pasar yang dapat diobservasi.
iv
A member firm of Ernst & Young Global Limited
Page 1001
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
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1/1/II/2026 (lanjutan) 1/1/II/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans and
yang diberikan dan piutang/pembiayaan syariah sharia receivables/financing (continued)
(lanjutan)
Respons audit: (lanjutan) Audit response: (continued)
Kredit yang diberikan (lanjutan) Loans (continued)
Kami menguji pengendalian umum teknologi We tested the information technology (IT)
informasi (TI) atas sistem perhitungan penyisihan general controls over the allowance for
kerugian penurunan nilai serta pengendalian impairment losses calculation system as well as
aplikasi TI atas kelengkapan data. the IT application controls over the completeness
of the data.
Kami juga menguji tiga tahapan kualitas kredit We also tested the classification into the three-
portofolio sesuai dengan kriteria tahapan (staging) stage credit quality of loan portfolios in
yang ditetapkan oleh manajemen untuk kredit yang accordance with staging criteria established by
diberikan. Kami juga menguji konsistensi antara the management regarding loans. We evaluated
pengalaman historis dan kondisi sekarang dengan consistency of historical experience and the
kerugian terkini pada portofolio serta menilai current circumstances with recent losses in the
kewajaran penyesuaian asumsi masa depan, portfolios and assessed the reasonableness of
analisis faktor ekonomi makro, dan beberapa forward-looking adjustments, macroeconomic
skenario probabilitas tertimbang untuk kredit yang factor analysis and probability-weighted multiple
diberikan. scenarios for loans.
Untuk penyisihan penurunan nilai yang ditentukan With respect to individually assessed allowance
secara individual, kami menguji sampel kredit yang for impairment losses, we tested a sample of
diberikan untuk mengevaluasi apakah identifikasi loans to evaluate whether the timely
dilakukan secara tepat waktu terhadap eksposur identification was made for exposures with
dengan penurunan kualitas kredit yang signifikan significant deterioration in credit quality or
atau yang telah mengalami penurunan nilai. Untuk exposures which have been impaired. For loans
kredit yang diberikan yang diidentifikasi identified to be impaired, we assessed key
mengalami penurunan nilai, kami menilai asumsi assumptions on the expected future cash flows
utama atas arus kas masa depan yang akan from operating activities, including the realizable
diterima yang berasal dari kegiatan operasi, value of realizable collateral based on available
termasuk nilai jaminan yang dapat direalisasikan market information or valuation prepared by the
berdasarkan informasi pasar yang tersedia atau management’s expert or the management itself.
penilaian yang dilakukan oleh pakar manajemen
atau manajemen sendiri.
v
A member firm of Ernst & Young Global Limited
Page 1002
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00026/2.1505/AU.1/07/0242- Report No. 00026/2.1505/AU.1/07/0242-
1/1/II/2026 (lanjutan) 1/1/II/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans and
yang diberikan dan piutang/pembiayaan syariah sharia receivables/financing (continued)
(lanjutan)
Respons audit: (lanjutan) Audit response: (continued)
Kredit yang diberikan (lanjutan) Loans (continued)
Kami memeriksa akurasi perhitungan matematis We tested mathematical accuracy of the
penyisihan penurunan nilai atas dasar sampel dan calculation of allowance for impairment on a
menilai kecukupan pengungkapan atas hal-hal ini sample basis and we assessed the adequacy of
pada laporan keuangan konsolidasian terlampir. disclosures for these matters in the notes to the
Kami melibatkan pakar auditor kami dalam accompanying consolidated financial
melakukan prosedur-prosedur di atas sesuai statements. We involved our auditor’s experts in
dengan keahliannya. the performance of these procedures in
accordance with their specific expertise.
Piutang/pembiayaan syariah Sharia receivables/financing
Kami mengevaluasi dan menguji rancangan dan We evaluated and assessed the design and
efektivitas operasional pengendalian utama atas operating effectiveness of key controls over the
proses pemberian piutang/pembiayaan, origination of receivable/financing,
segmentasi, penilaian kualitas segmentation, regular internal assessment of the
piutang/pembiayaan internal secara regular, serta quality of receivable/financing, and recording
pencatatan dan pengawasan untuk piutang and monitoring of the murabahah receivables,
murabahah, pinjaman qardh, pembiayaan funds of qardh, mudharabah financing and
mudharabah dan pembiayaan musyarakah. Kami musyarakah financing. We gained understanding
memeroleh pemahaman tentang metodologi dan over methodologies and financial model of the
model keuangan untuk perhitungan penyisihan calculation of the impairment, and validated
penurunan nilai, serta melakukan validasi atas data inputs, bases, and key assumptions used in
masukan, dasar dan asumsi utama yang digunakan calculating the allowance for impairment for
dalam menghitung penyisihan penurunan nilai murabahah receivables by comparing to the
piutang murabahah dengan membandingkan ke Group’s historical data. We also tested the
data historis Grup. Kami juga menguji bukti objektif objective evidence of impairment by reviewing
adanya penurunan nilai dengan mereview kondisi- conditions that reflect the deterioration of credit
kondisi yang mencerminkan pemburukan risiko risk both for collective portfolio and individual
kredit baik secara portofolio kolektif maupun financing.
pembiayaan individual.
vi
A member firm of Ernst & Young Global Limited
Page 1003
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00026/2.1505/AU.1/07/0242- Report No. 00026/2.1505/AU.1/07/0242-
1/1/II/2026 (lanjutan) 1/1/II/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans and
yang diberikan dan piutang/pembiayaan syariah sharia receivables/financing (continued)
(lanjutan)
Respons audit: (lanjutan) Audit response: (continued)
Piutang/pembiayaan syariah (lanjutan) Sharia receivables/financing (continued)
Kami menguji kualitas piutang murabahah, We tested the quality of murabahah receivables,
pinjaman qardh, pembiayaan mudharabah dan funds of qardh, mudharabah financing and
pembiayaan musyarakah sesuai dengan Peraturan musyarakah financing based on the prevailing
Otoritas Jasa Keuangan (POJK) No. Financial Services Authority Regulation (POJK)
2/POJK.03/2022 “Penilaian Kualitas Aset Bank No. 2/POJK.03/2022 “Asset Quality Ratings for
Umum Syariah dan Unit Usaha Syariah” Sharia Bank and Sharia Business Unit” on
berdasarkan sampel. Kami juga menguji sampling basis. We also assessed consistency of
konsistensi antara pengalaman historis kerugian historical financing loss experience and the
pembiayaan dan kondisi kualitas portofolio current financing quality circumstances
sekarang dibandingkan dengan kerugian terkini compared with recent losses in the financing
pada portofolio pembiayaan. portfolios.
Untuk penyisihan kerugian penurunan nilai aset- On sample basis, for individually provided
aset keuangan ini yang ditentukan secara allowance for impairment losses of these
individual, atas dasar sampel kami mengevaluasi financial assets, we assessed if timely
apakah identifikasi dilakukan secara tepat waktu identification was made for exposures with
terhadap eksposur dengan penurunan kualitas significant deterioration in credit quality or
kredit yang signifikan atau yang telah mengalami exposures which have been impaired. Of these
penurunan nilai. Untuk aset-aset keuangan financial assets identified to be impaired, we
tersebut yang diidentifikasi mengalami penurunan assessed key assumptions on the expected future
nilai, kami menilai kelayakan asumsi-asumsi utama cash flows from operating activities, including
atas arus kas masa depan yang akan diterima dari the value of realizable collateral based on
kegiatan operasi, termasuk nilai jaminan yang available market information or valuation
dapat direalisasikan berdasarkan informasi pasar prepared by either the management’s expert or
yang tersedia atau penilaian yang dilakukan baik the management.
oleh pakar manajemen atau manajemen.
Kami memeriksa akurasi perhitungan matematis We tested mathematical accuracy of the
penyisihan penurunan nilai atas dasar sampel dan calculation of allowance for impairment on a
menilai kecukupan pengungkapan atas hal-hal ini sample basis and we assessed the adequacy of
pada laporan keuangan konsolidasian terlampir. disclosures for these matters in the notes to the
Kami melibatkan pakar auditor kami dalam accompanying consolidated financial
melakukan prosedur-prosedur di atas sesuai statements. We involved our auditor’s experts in
dengan keahliannya. the performance of these procedures in
accordance with their specific expertise.
vii
A member firm of Ernst & Young Global Limited
Page 1004
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00026/2.1505/AU.1/07/0242- Report No. 00026/2.1505/AU.1/07/0242-
1/1/II/2026 (lanjutan) 1/1/II/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Valuasi estimasi terbaik liabilitas kontrak asuransi Valuation of the best estimate insurance contract
dan marjin jasa kontraktual liabilities and contractual service margin
Penjelasan atas hal audit utama: Description of the key audit matter:
Seperti yang dijelaskan dalam Catatan 27, liabilitas As described in Note 27, insurance contract
kontrak asuransi, atas laporan keuangan liabilites, to the consolidated financial
konsolidasian, nilai liabilitas kontrak asuransi, yang statements, the insurance contract liabilities
terutama terdiri dari liabilitas estimasi terbaik dan mainly consist of the best estimate liabilities and
marjin jasa kontraktual masing-masing sebesar contractual service margin of Rp32,164,590
Rp32.164.590 juta dan Rp3.295.245 juta pada million and Rp3,295,245 million, respectively, as
tanggal 31 Desember 2025. of 31 December 2025.
Liabilitas estimasi terbaik (LET) Best estimate liabilities (BEL)
Kewajiban untuk menentukan penyelesaian klaim The determination of the BEL is calculated using
masa depan melibatkan model dalam menentukan complex fulfilment cashflow models and is
penyelesaian arus kas yang kompleks dan sensitif sensitive to economic and non-economic
terhadap asumsi ekonomi dan non-ekonomi yang assumptions set by management. Judgment is
ditetapkan oleh manajemen. Diperlukan involved in setting economic assumptions,
pertimbangan dalam menetapkan asumsi ekonomi, particularly discount rates (including the
khususnya tingkat diskonto (termasuk illiquidity premium adjustment) and investment
penyesuaian premi ilikuiditas) dan asumsi imbal return assumptions and in determining non-
hasil investasi dan dalam menentukan asumsi non- economic assumptions with respect to mortality,
ekonomi sehubungan dengan mortalitas, morbidity (including medical claims costs),
morbiditas (termasuk biaya klaim medis), persistency, and expenses (including SFAS 117
persistensi, dan beban (termasuk atribusi PSAK attribution).
117).
Terdapat risiko bahwa asumsi tidak mencerminkan There is a risk that assumptions do not reflect the
lingkungan ekonomi dan demografi serta economic environment and the Group’s
pengalaman operasional Grup. Dikarenakan demographic and operating experience. Due to
adanya unsur pertimbangan dalam penetapan the element of judgment in setting non-economic
asumsi non-ekonomi dan sensitivitas atas saldo assumptions and the sensitivity of the insurance
kontrak asuransi terhadap perubahan kecil dalam contract balances to small changes in
asumsi, maka terdapat risiko inheren atas estimasi assumptions, there is an inherent risk of
oleh manajemen di area ini. management’s estimation in this area.
viii
A member firm of Ernst & Young Global Limited
Page 1005
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language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00026/2.1505/AU.1/07/0242- Report No. 00026/2.1505/AU.1/07/0242-
1/1/II/2026 (lanjutan) 1/1/II/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Valuasi estimasi terbaik liabilitas kontrak asuransi Valuation of the best estimate insurance contract
dan marjin jasa kontraktual (lanjutan) liabilities and contractual service margin
(continued)
Penjelasan atas hal audit utama: (lanjutan) Description of the key audit matter: (continued)
Liabilitas estimasi terbaik (LET) (lanjutan) Best estimate liabilities (BEL) (continued)
Kami menganggap integritas dan kesesuaian atas We consider the integrity and appropriateness of
model dalam menentukan penyelesaian arus kas fulfilment cashflow models used to determine
yang digunakan dalam saldo LET sangat penting BEL to be critical to the valuation of insurance
dalam penilaian saldo kontrak asuransi. Kami juga contract balances. We also consider the key risks
mempertimbangkan risiko-risiko utama terkait that relate to appropriateness of economic and
kesesuaian pengaturan asumsi ekonomi dan non non-economic assumption settings, model
ekonomi, model yang diterapkan pada model applied to the fulfillment cashflow models,
penyelesaian arus kas, kelengkapan dan completeness and accuracy of policyholder data
keakuratan data pemegang polis sebagai as significant.
signifikan.
Marjin jasa kontrak (MJK) Contractual service margin (CSM)
Amortisasi dari MJK diukur dari servis yang The release of CSM is measured based on the
diberikan, sesuai dengan unit jasa pertanggungan, level of service provided, as measured by
dan sesuai dengan saldo awal MJK yang coverage units, and is based on the opening CSM
disesuaikan dengan mutasi selama periode, adjusted for movements in the period, including
termasuk penambahan terhadap MJK selama additions to the CSM during the period in respect
periode dari bisnis baru, akresi bunga untuk of new business, interest accretion for contracts
kontrak asuransi yang diukur menggunakan Model measured using General Measurement Model
Pengukuran Umum (MPU), perubahan nilai wajar (GMM), the change in fair value of underlying
dari aset yang mendasari untuk kontrak yang items for contracts measured using Variable Fee
diukur dengan Pendekatan Biaya Variabel (PBV) Approach (VFA) and changes in fulfilment
dan perubahan dalam arus kas pemenuhan yang cashflows arising from changes in non-economic
terjadi dari perubahan asumsi non-ekonomi, dan assumptions, and for VFA, changes in economic
untuk PBV, perubahan asumsi ekonomi, yang assumptions, that relate to future service.
terkait dengan jasa masa depan.
Perhitungan MJK adalah komplek dan melibatkan The calculations of CSM are complex and
asumsi yang mengandung subjektivitas dalam involved subjectivity of assumptions in
menentukan unit jasa pertanggungan dan determining coverage units and movements in
pergerakan dalam MJK. the CSM.
ix
A member firm of Ernst & Young Global Limited
Page 1006
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00026/2.1505/AU.1/07/0242- Report No. 00026/2.1505/AU.1/07/0242-
1/1/II/2026 (lanjutan) 1/1/II/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Valuasi estimasi terbaik liabilitas kontrak asuransi Valuation of the best estimate insurance contract
dan marjin jasa kontraktual (lanjutan) liabilities and contractual service margin
(continued)
Respons audit: Audit response:
Liabilitas estimasi terbaik (LET) Best estimate liabilities (BEL)
Kami memeroleh pemahaman tentang penilaian We gained an understanding of management's
manajemen atas estimasi terbaik liabilitas kontrak valuation of the best estimate insurance contract
asuransi. Kami mengevaluasi penilaian estimasi liabilities. We evaluated the valuation of the best
liabilitas kontrak asuransi terbaik, dengan estimate insurance contract liabilities, by
melibatkan spesialis kami. Kami memeroleh involving auditor’s expert. We obtained an
pemahaman atas proses manajemen dalam understanding over management’s process for
menetapkan asumsi ekonomi dan non-ekonomi. setting economic and non-economic
Untuk asumsi ekonomi, kami menguji asumsi assumptions. For economic assumptions, we
tingkat diskonto (beserta asumsi premi illikuiditas) tested discount rates (along with the illiquidity
dan asumsi imbal hasil investasi untuk sampel mata premium assumptions) and investment return
uang dengan mengacu pada kurva yield dan assumptions for a sample of currencies by
membandingkan informasi yang digunakan sesuai reference to yield curves and compared the
dengan PSAK yang berlaku. Untuk asumsi non- information used to the prevailing SFAS. For non-
ekonomi, kami membandingkan asumsi utama economic assumptions, we compared the key
selain asumsi beban yang ditetapkan oleh assumptions other than expense assumptions set
manajemen dengan hasil pengalaman manajemen, by management with the results of
dan perkembangan peraturan seputar produk yang management’s experience, and regulatory
ditampilkan dan membandingkan asumsi beban developments around product featured and
dengan tingkat beban historis dan saat ini, serta compared the expense assumptions to the
kebijakan terkait atribusi beban pada kontrak historical and current expenses levels and policy
asuransi. relating to the attribution of expenses to
insurance contracts.
Kami menguji konsistensi asumsi yang digunakan We tested that the assumptions used in the
dalam model dengan basis yang telah disetujui. models were consistent with approved basis. We
Kami memeroleh pemahaman tentang proses obtained an understanding of management’s
manajemen terkait kesesuaian perubahan model, processes over the appropriateness of model
kelengkapan dan keakuratan data polis. changes, completeness and accuracy of policy
data.
x
A member firm of Ernst & Young Global Limited
Page 1007
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00026/2.1505/AU.1/07/0242- Report No. 00026/2.1505/AU.1/07/0242-
1/1/II/2026 (lanjutan) 1/1/II/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Valuasi estimasi terbaik liabilitas kontrak asuransi Valuation of the best estimate insurance contract
dan marjin jasa kontraktual (lanjutan) liabilities and contractual service margin
(continued)
Respons audit: (lanjutan) Audit response: (continued)
Liabilitas estimasi terbaik (LET) (lanjutan) Best estimate liabilities (BEL) (continued)
Untuk sampel model baru dan perubahan model For a sample of new models and changes to
yang ada, kami membandingkan hasil validasi existing models, we compared management’s
model manajemen dengan syarat dan ketentuan model validation results with the terms and
kontrak asuransi terkait dan kebijakan penilaian. conditions of the related insurance contracts and
Untuk beberapa model terpilih, kami melakukan the valuation policy. For these selected models,
perhitungan ulang independen atas liabilitas we performed an independent recalculation of
kontrak asuransi untuk sampel kontrak asuransi the insurance contract liabilities for a sample of
dan membandingkan hasilnya dengan output insurance contracts and compared the results to
model arus kas penyelesaian yang digunakan oleh the output of the fulfilment cashflow models used
manajemen dan menguji rekonsiliasi berkas poin by management, and tested reconciliation of
model dengan sistem administrasi polis dan output model point files to the policy administration
model arus kas penyelesaian. system and output of the fulfilment cashflow
models.
Marjin jasa kontrak (MJK) Contractual service margin (CSM)
Kami memeroleh pemahaman atas proses We obtained understanding of management’s
manajemen dalam penentuan unit jasa processes of determination of coverage units and
pertanggungan dan penyusunan model development of CSM calculation model. We
perhitungan MJK. Kami menguji akurasi tested the accuracy of the CSM calculation,
perhitungan MJK, termasuk penentuan dari unit including the determination of coverage units
jasa pertanggungan dan amortisasi MJK, melalui and release of CSM, through reperformance of
perhitungan kembali atas sampel dari Kelompok the calculation for a sample of Insurance
Kontrak Asuransi (KKA), dan membandingkan Contract Group (ICG), and compared the impact
dampak perubahan asumsi dalam pergerakan MJK of assumption changes in the CSM movement to
dengan perubahan perhitungan LET, termasuk related changes in the BEL calculation, including
mempertimbangkan apakah perubahan tersebut considering whether they related to past or
terkait jasa masa lalu atau masa depan. future service.
xi
A member firm of Ernst & Young Global Limited
Page 1008
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00026/2.1505/AU.1/07/0242- Report No. 00026/2.1505/AU.1/07/0242-
1/1/II/2026 (lanjutan) 1/1/II/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Valuasi estimasi terbaik liabilitas kontrak asuransi Valuation of the best estimate insurance contract
dan marjin jasa kontraktual (lanjutan) liabilities and contractual service margin
(continued)
Respons audit: (lanjutan) Audit response: (continued)
Marjin jasa kontrak (MJK) (lanjutan) Contractual service margin (CSM) (continued)
Kami menguji perhitungan akresi bunga untuk We tested the calculation of interest accretion for
kontrak yang diukur dengan menggunakan MPU, contracts measured using GMM, and tested the
dan menguji perubahan nilai wajar dari aset change in the fair value of underlying items
yang mendasari yang berasal dari perubahan resulting from investment movements for
nilai investasi yang diukur dengan model PBV. contracts measured using VFA. For a sample of
Untuk sampel kontrak asuransi yang diterbitkan contracts issued during the period, we tested the
sepanjang periode, kami menguji perhitungan calculation of the initial CSM including, where
saldo awal MJK, termasuk, jika relevan, identifikasi relevant, the identification of onerous contracts
kontrak merugi dan memvalidasi pengungkapan and validated the CSM movement disclosures in
pergerakan MJK di dalam laporan keuangan the consolidated financial statements to the
konsolidasian dengan hasil dari model perhitungan output of the CSM calculation model.
MJK.
Hal lain Other matter
Laporan keuangan konsolidasian Grup tanggal The consolidated financial statements the Group
31 Desember 2024 dan 2023, serta untuk tahun as of 31 December 2024 and 2023, and for the
yang berakhir pada tanggal-tanggal tersebut, years then ended, prior to the reclassifications as
sebelum reklasifikasi sebagaimana yang disclosed in note 64 to such consolidated
diungkapkan pada catatan 64 atas financial statements, were audited by other
laporan keuangan konsolidasian tersebut, independent auditor whose reports
diaudit oleh auditor independen lain No. 00031/2.1457/AU.1/07/0229-4/1/II/2025
yang laporan-laporannya masing-masing dated 5 February 2025 and
No. 00031/2.1457/AU.1/07/0229-4/1/II/2025 No. 00027/2.1025/AU.1/07/0229-3/1/I/2024
bertanggal 5 Februari 2025 dan dated 31 January 2024, respectively, expressed
No. 00027/2.1025/AU.1/07/0229-3/1/I/2024 an unmodified opinion in such consolidated
bertanggal 31 Januari 2024 menyatakan opini financial statements. We did not audit or review
tanpa modifikasian atas laporan keuangan the consolidated financial statements of the
konsolidasian tersebut. Kami tidak mengaudit atau Group as of 31 December 2024 and 2023, and
mereviu atas laporan keuangan konsolidasian Grup for the years then ended, prior to the above-
tanggal 31 Desember 2024 dan 2023, serta untuk mentioned reclassifications, and accordingly, we
tahun yang berakhir pada tanggal-tanggal do not express an audit opinion, a review
tersebut, sebelum reklasifikasi tersebut di atas, conclusion, or any other forms of assurance on
dan oleh karena itu, kami tidak menyatakan suatu such consolidated financial statements.
opini audit, kesimpulan reviu, maupun bentuk
keyakinan lain apapun atas laporan keuangan
konsolidasian tersebut.
xii
A member firm of Ernst & Young Global Limited
Page 1009
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00026/2.1505/AU.1/07/0242- Report No. 00026/2.1505/AU.1/07/0242-
1/1/II/2026 (lanjutan) 1/1/II/2026 (continued)
Informasi lain Other information
Manajemen bertanggung jawab atas informasi lain. Management is responsible for the other
Informasi lain terdiri dari informasi yang tercantum information. Other information comprises the
dalam Laporan Tahunan 2025 selain laporan information included in the 2025 Annual Report
keuangan konsolidasian terlampir dan laporan other than the accompanying consolidated
auditor independen kami (“Laporan Tahunan”). financial statements and our auditor’s report
Laporan Tahunan diharapkan akan tersedia bagi thereon (the “Annual Report”). The Annual
kami setelah tanggal laporan auditor independen Report is expected to be made available to us
ini. after the date of this independent auditor’s
report.
Opini kami atas laporan keuangan konsolidasian Our opinion on the accompanying consolidated
terlampir tidak mencakup Laporan Tahunan, dan financial statements does not cover the Annual
oleh karena itu, kami tidak menyatakan bentuk Report, and accordingly, we do not express any
keyakinan apapun atas Laporan Tahunan tersebut. form of assurance on the Annual Report.
Sehubungan dengan audit kami atas laporan In connection with our audit of the accompanying
keuangan konsolidasian terlampir, tanggung jawab consolidated financial statements, our
kami adalah untuk membaca Laporan Tahunan responsibility is to read the Annual Report when
ketika tersedia dan, dalam melaksanakannya, it becomes available and, in doing so, consider
mempertimbangkan apakah Laporan Tahunan whether the Annual Report is materially
mengandung ketidakkonsistensian material inconsistent with the accompanying consolidated
dengan laporan keuangan konsolidasian terlampir financial statements or our knowledge obtained
atau pemahaman yang kami peroleh selama audit, in the audit, or otherwise appears to be materially
atau mengandung kesalahan penyajian material. misstated.
Ketika kami membaca Laporan Tahunan, jika kami When we read the Annual Report, if we conclude
menyimpulkan bahwa terdapat suatu kesalahan that there is a material misstatement therein, we
penyajian material di dalamnya, kami diharuskan are required to communicate the matter to those
untuk mengomunikasikan hal tersebut kepada charged with governance and take appropriate
pihak yang bertanggung jawab atas tata kelola dan actions based on the applicable laws and
melakukan tindakan yang tepat berdasarkan regulations.
peraturan perundang-undangan yang berlaku.
xiii
A member firm of Ernst & Young Global Limited
Page 1010
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00026/2.1505/AU.1/07/0242- Report No. 00026/2.1505/AU.1/07/0242-
1/1/II/2026 (lanjutan) 1/1/II/2026 (continued)
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the consolidated
laporan keuangan konsolidasian financial statements
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation
dan penyajian wajar laporan keuangan and fair presentation of the consolidated financial
konsolidasian tersebut sesuai dengan Standar statements in accordance with Indonesian
Akuntansi Keuangan di Indonesia, dan atas Financial Accounting Standards,
pengendalian internal yang dianggap and for such internal control as management
perlu oleh manajemen untuk memungkinkan determines is necessary to enable the
penyusunan laporan keuangan konsolidasian yang preparation of consolidated financial statements
bebas dari kesalahan penyajian material, baik yang that are free from material misstatement,
disebabkan oleh kecurangan maupun kesalahan. whether due to fraud or error.
Dalam penyusunan laporan keuangan In preparing the consolidated financial
konsolidasian, manajemen bertanggung jawab statements, management is responsible for
untuk menilai kemampuan Grup dalam assessing the Group’s ability to continue
mempertahankan kelangsungan usahanya, as a going concern, disclosing, as applicable,
mengungkapkan, sesuai dengan kondisinya, matters related to going concern, and using
hal-hal yang berkaitan dengan kelangsungan the going concern basis of accounting,
usaha, dan menggunakan basis akuntansi unless management either intends to liquidate
kelangsungan usaha, kecuali manajemen memiliki the Group or to cease operations, or has no
intensi untuk melikuidasi Grup atau menghentikan realistic alternative but to do so.
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 Group’s financial reporting
pelaporan keuangan Grup. process.
xiv
A member firm of Ernst & Young Global Limited
Page 1011
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00026/2.1505/AU.1/07/0242- Report No. 00026/2.1505/AU.1/07/0242-
1/1/II/2026 (lanjutan) 1/1/II/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian consolidated financial statements
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obtain reasonable
memadai tentang apakah laporan keuangan assurance about whether the consolidated
konsolidasian secara keseluruhan bebas dari financial statements taken as a whole are free
kesalahan penyajian material, baik yang from material misstatement, whether due to
disebabkan oleh kecurangan maupun kesalahan, fraud or error, and to issue an independent
dan untuk menerbitkan laporan auditor auditor’s report that includes our opinion.
independen yang mencakup opini kami. Keyakinan Reasonable assurance is a high level of
memadai merupakan suatu tingkat keyakinan assurance, but is not a guarantee that an audit
tinggi, namun bukan merupakan suatu jaminan conducted in accordance with Standards on
bahwa audit yang dilaksanakan berdasarkan Auditing established by the IICPA will always
Standar Audit yang ditetapkan oleh IAPI akan detect a material misstatement when it exists.
selalu mendeteksi kesalahan penyajian material Misstatements can arise from fraud or error and
ketika hal tersebut ada. Kesalahan penyajian dapat are considered material if, individually or in the
disebabkan oleh kecurangan maupun kesalahan aggregate, they could reasonably be expected to
dan dianggap material jika, baik secara individual influence the economic decisions of users taken
maupun secara agregat, dapat diekspektasikan on the basis of these consolidated financial
secara wajar akan memengaruhi keputusan statements.
ekonomi yang diambil oleh pengguna berdasarkan
laporan keuangan konsolidasian tersebut.
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga:
Mengidentifikasi dan menilai risiko kesalahan Identify and assess the risks of material
penyajian material dalam laporan keuangan misstatement of the consolidated financial
konsolidasian, baik yang disebabkan oleh statements, whether due to fraud or error,
kecurangan maupun kesalahan, mendesain dan design and perform audit procedures
melaksanakan prosedur audit yang responsif responsive to such risks, and obtain audit
terhadap risiko tersebut, serta memeroleh evidence that is sufficient and appropriate to
bukti audit yang cukup dan tepat untuk provide a basis for our opinion. The risk of not
menyediakan basis bagi opini kami. Risiko tidak detecting a material misstatement resulting
terdeteksinya kesalahan penyajian material from fraud is higher than for one resulting
yang disebabkan oleh kecurangan lebih tinggi from error, as fraud may involve collusion,
dari yang disebabkan oleh kesalahan, karena forgery, intentional omissions,
kecurangan dapat melibatkan kolusi, misrepresentations, or override of internal
pemalsuan, penghilangan secara sengaja, control.
pernyataan salah, atau pengabaian atas
pengendalian internal.
xv
A member firm of Ernst & Young Global Limited
Page 1012
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00026/2.1505/AU.1/07/0242- Report No. 00026/2.1505/AU.1/07/0242-
1/1/II/2026 (lanjutan) 1/1/II/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian (lanjutan) consolidated financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami 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)
Memeroleh suatu pemahaman tentang Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
untuk tujuan menyatakan opini atas expressing an opinion on the effectiveness of
keefektivitasan pengendalian internal Grup. the Group’s internal control.
Mengevaluasi ketepatan kebijakan akuntansi Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
dibuat oleh manajemen. made by management.
Menyimpulkan ketepatan penggunaan basis Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh management’s use of the going concern basis
manajemen dan, berdasarkan bukti audit yang of accounting and, based on the audit evidence
diperoleh, apakah terdapat suatu obtained, whether a material uncertainty exists
ketidakpastian material yang terkait dengan related to events or conditions that may cast
peristiwa atau kondisi yang dapat significant doubt on the Group’s ability to
menyebabkan keraguan signifikan atas continue as a going concern. If we conclude
kemampuan Grup 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 the
ketidakpastian material, kami diharuskan financial statements or, if such disclosures are
untuk menarik perhatian dalam laporan auditor inadequate, to modify our opinion. Our
independen kami ke pengungkapan terkait conclusion is based on the audit evidence
dalam laporan keuangan atau, jika obtained up to the date of our independent
pengungkapan tersebut tidak memadai, auditor’s report. However, future events or
memodifikasi opini kami. Kesimpulan kami conditions may cause the Group to cease to
didasarkan pada bukti audit yang diperoleh continue as going concern.
hingga tanggal laporan auditor independen
kami. Namun, peristiwa atau kondisi masa
depan dapat menyebabkan Grup tidak dapat
mempertahankan kelangsungan usaha.
xvi
A member firm of Ernst & Young Global Limited
Page 1013
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00026/2.1505/AU.1/07/0242- Report No. 00026/2.1505/AU.1/07/0242-
1/1/II/2026 (lanjutan) 1/1/II/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian (lanjutan) consolidated financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami 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)
Mengevaluasi penyajian, struktur, dan isi Evaluate the overall presentation, structure,
laporan keuangan konsolidasian secara and content of the consolidated financial
keseluruhan, termasuk pengungkapannya, dan statements, including the disclosures, and
apakah laporan keuangan konsolidasian whether the consolidated financial statements
mencerminkan transaksi dan peristiwa yang represent the underlying transactions and
mendasarinya dengan suatu cara yang events in a manner that achieves fair
mencapai penyajian wajar. presentation.
Memeroleh bukti audit yang cukup dan tepat Obtain sufficient appropriate audit evidence
terkait informasi keuangan entitas atau regarding the financial information of the
aktivitas bisnis dalam Grup untuk menyatakan entities or business activities within Group to
opini atas laporan keuangan konsolidasian. express an opinion on the consolidated financial
Kami bertanggung jawab atas arahan, statements. We are responsible for the
supervisi, dan pelaksanaan audit grup. Kami direction, supervision, and performance of the
tetap bertanggung jawab sepenuhnya atas group audit. We remain solely responsible for
opini audit kami. our audit opinion.
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.
Kami juga memberikan suatu pernyataan kepada We also provide those charged with governance with
pihak yang bertanggung jawab atas tata kelola a statement that we have complied with relevant
bahwa kami telah mematuhi ketentuan etika yang ethical requirements regarding independence, and
relevan mengenai independensi, dan to communicate with them all relationships and
mengomunikasikan kepada pihak tersebut seluruh other matters that may reasonably be thought to
hubungan, serta hal-hal lain yang dianggap secara bear on our independence, and where applicable,
wajar berpengaruh terhadap independensi kami, related safeguards.
dan, jika relevan, pengamanan terkait.
xvii
A member firm of Ernst & Young Global Limited
Page 1014
Page 1015
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN FINANCIAL POSITION
Tanggal 31 Desember 2025 As of 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 31 Desember 2025/ 31 Desember 2024/
Notes 31 December 2025 31 December 2024
ASET ASSETS
Kas 2c,2g,62b.(vii) 33.857.220 31.665.082 Cash
Current accounts with
Giro pada Bank Indonesia 2c,2g,2h,4 238.289.478 105.146.044 Bank Indonesia
Current accounts with
Giro pada bank lain 2c,2f,2g,2h,5,65d other banks
Pihak berelasi 56 201.893 194.411 Related parties
Pihak ketiga 60.750.690 46.474.028 Third parties
60.952.583 46.668.439
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (27.621) (30.755) impairment losses
Neto 60.924.962 46.637.684 Net
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 2c,2f,2g,2i,6,65e and other banks
Pihak berelasi 56 1.286.559 3.107.120 Related parties
Pihak ketiga 49.185.275 60.122.934 Third parties
50.471.834 63.230.054
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (1.586) (1.679) impairment losses
Neto 50.470.248 63.228.375 Net
Efek-efek 2c,2f,2j,7,65f Marketable securities
Pihak berelasi 56 17.034.297 20.223.075 Related parties
Pihak ketiga 107.048.973 75.118.481 Third parties
124.083.270 95.341.556
Ditambah/(dikurangi): Add/(less):
diskonto yang belum unamortised
diamortisasi, keuntungan discount,
- neto yang unrealised gains
belum direalisasi dari - net from increase
kenaikan nilai wajar dan in fair value
cadangan kerugian and allowance for
penurunan nilai 644.704 136.495 impairment losses
Neto 124.727.974 95.478.051 Net
Obligasi pemerintah 2c,2f,2k,8 Government bonds
Pihak berelasi 56 292.817.548 287.272.659 Related parties
Tagihan lainnya - transaksi Other receivables - trade
perdagangan 2c,2f,2l,9,65h transactions
Pihak berelasi 56 6.880.657 7.054.667 Related parties
Pihak ketiga 25.191.454 22.919.450 Third parties
32.072.111 29.974.117
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.432.270) (1.422.889) impairment losses
Neto 30.639.841 28.551.228 Net
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian integral part of these consolidated financial statements taken
secara keseluruhan. as a whole.
1
Page 1016
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 31 Desember 2025/ 31 Desember 2024/
Notes 31 December 2025 31 December 2024
ASET (lanjutan) ASSETS (continued)
Tagihan atas efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali 2c,2f,2m,10,65i agreements to resell
Pihak berelasi 56 52.242 4.613 Related parties
Pihak ketiga 3.851.535 8.285.525 Third parties
Total 3.903.777 8.290.138 Total
Tagihan derivatif 2c,2f,2n,11 Derivative receivables
Pihak berelasi 56 3.029.980 2.948.995 Related parties
Pihak ketiga 4.247.695 4.812.513 Third parties
Total 7.277.675 7.761.508 Total
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah 2c,2f,2o,12,65k receivables/financing
Pihak berelasi 56 402.847.579 291.635.100 Related parties
Pihak ketiga 1.447.120.377 1.331.581.512 Third parties
1.849.967.956 1.623.216.612
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (48.033.747) (49.354.645) impairment losses
Neto 1.801.934.209 1.573.861.967 Net
Piutang pembiayaan Consumer financing
konsumen 2c,2f,2p,13,65l receivables
Pihak berelasi 56 4.257 41.346 Related parties
Pihak ketiga 40.858.943 41.531.960 Third parties
40.863.200 41.573.306
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (1.049.570) (934.353) impairment losses
Neto 39.813.630 40.638.953 Net
Investasi bersih dalam Net investment finance
sewa pembiayaan 2c,2q,14,65m leases
Pihak ketiga 4.153.740 5.757.076 Third parties
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (134.987) (103.337) impairment losses
Neto 4.018.753 5.653.739 Net
Tagihan akseptasi 2c,2f,2u,15,65n Acceptance receivables
Pihak berelasi 56 1.161.293 1.698.864 Related parties
Pihak ketiga 6.926.985 7.615.001 Third parties
8.088.278 9.313.865
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (26.015) (31.340) impairment losses
Neto 8.062.263 9.282.525 Net
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian integral part of these consolidated financial statements taken
secara keseluruhan. as a whole.
2
Page 1017
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 31 Desember 2025/ 31 Desember 2024/
Notes 31 December 2025 31 December 2024
ASET (lanjutan) ASSETS (continued)
Penyertaan saham 2c,2f,2s,16,65o Investments in shares
Pihak berelasi 56 762.254 1.023.142 Related parties
Pihak ketiga 1.586.054 1.395.592 Third parties
2.348.308 2.418.734
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.986) (1.986) impairment losses
Neto 2.346.322 2.416.748 Net
Aset dikuasai untuk dijual 2ao,66 253.774 - Assets held for sale
Biaya dibayar dimuka 17 5.673.038 4.827.723 Prepaid expenses
Pajak dibayar dimuka 2ad,33a 851.625 739.015 Prepaid taxes
Aset tetap 2r.i,2r.ii,18 103.150.275 90.458.680 Fixed assets
Dikurangi: akumulasi Less: accumulated
penyusutan (31.087.944) (27.427.835) depreciation
Neto 72.062.331 63.030.845 Net
Aset takberwujud 2r.iii,19 17.767.867 15.743.152 Intangible assets
Dikurangi: akumulasi Less: accumulated
amortisasi (10.248.709) (8.698.409) amortisation
Neto 7.519.158 7.044.743 Net
Aset lain-lain 2c,2t,2v,2af,20 42.674.907 38.930.431 Other assets
Dikurangi: penyisihan Less: allowance for other
lainnya (2.824.977) (1.587.650) impairment losses
Neto 39.849.930 37.342.781 Net
Aset pajak tangguhan - neto 2ad,33e 4.654.270 8.353.454 Deferred tax assets - net
TOTAL ASET 2.829.948.026 2.427.223.262 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian integral part of these consolidated financial statements taken
secara keseluruhan. as a whole.
3
Page 1018
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 31 Desember 2025/ 31 Desember 2024*)/
Notes 31 December 2025 31 December 2024*)
LIABILITAS, DANA LIABILITIES, TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS AND EQUITY
LIABILITAS LIABILITIES
Obligations due
Liabilitas segera 2w 4.537.458 5.703.731 immediately
Simpanan dari nasabah Deposits from customers
Demand deposits
Giro dan and wadiah
giro wadiah 2c,2f,2x,21 demand deposits
Pihak berelasi 56 197.248.837 154.155.472 Related parties
Pihak ketiga 468.860.753 414.420.537 Third parties
Total 666.109.590 568.576.009 Total
Tabungan dan Saving deposits and
tabungan wadiah saving
wadiah 2c,2f,2x,22 deposits
Pihak berelasi 56 5.100.519 6.339.043 Related parties
Pihak ketiga 616.814.451 573.852.753 Third parties
Total 621.914.970 580.191.796 Total
Deposito berjangka 2c,2f,2x,23 Time deposits
Pihak berelasi 56 206.265.493 53.490.298 Related parties
Pihak ketiga 322.607.155 243.976.854 Third parties
Total 528.872.648 297.467.152 Total
Total simpanan dari Total deposits from
nasabah 1.816.897.208 1.446.234.957 customers
Simpanan dari Deposits from
bank lain other banks
Giro, Demand deposits, wadiah
giro wadiah dan demand deposits
tabungan 2c,2f,2y,24 and saving deposits
Pihak berelasi 56 101.674 4.299.236 Related parties
Pihak ketiga 5.920.795 4.790.802 Third parties
Total 6.022.469 9.090.038 Total
Inter-bank call money 2c,2f,2y,25 Inter-bank call money
Pihak berelasi 56 750.375 1.931.400 Related parties
Pihak ketiga 7.263.507 8.030.154 Third parties
Total 8.013.882 9.961.554 Total
Deposito berjangka 2c,2f,2y,26 Time deposits
Pihak berelasi 56 817.075 289.710 Related parties
Pihak ketiga 5.902.117 7.701.407 Third parties
Total 6.719.192 7.991.117 Total
Total simpanan dari Total deposits from
bank lain 20.755.543 27.042.709 other banks
Liabilitas kontrak asuransi 2z,27 37.850.988 35.487.487 Insurance contract liabilities
*) Direklasifikasi, lihat Catatan 64 *) Reclassified, see Note 64
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian integral part of these consolidated financial statements taken
secara keseluruhan. as a whole.
4
Page 1019
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 31 Desember 2025/ 31 Desember 2024*)/
Notes 31 December 2025 31 December 2024*)
LIABILITAS, DANA LIABILITIES, TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS (lanjutan) AND EQUITY (continued)
LIABILITAS (lanjutan) LIABILITIES (continued)
Liabilitas atas efek-efek yang Securities sold
dijual dengan janji under agreements
dibeli kembali 2c,2f,2m,28,59 repurchase liabilities
Pihak berelasi 56 20.212 - Related parties
Pihak ketiga 39.935.677 90.256.225 Third parties
Total 39.955.889 90.256.225 Total
Liabilitas derivatif 2c,2f,2n,11 Derivative payables
Pihak berelasi 56 2.467.837 2.133.504 Related parties
Pihak ketiga 4.373.784 5.203.494 Third parties
Total 6.841.621 7.336.998 Total
Liabilitas akseptasi 2c,2f,2u,29 Acceptance payables
Pihak berelasi 56 1.728.332 2.565.287 Related parties
Pihak ketiga 6.191.001 6.570.726 Third parties
Total 7.919.333 9.136.013 Total
Liabilitas pajak tangguhan 2ad,33e 27.996 9.278 Deferred tax liabilities
Liabilitas dikuasai untuk dijual 2ao,66 127.472 - Liabilities held for sale
Efek-efek yang diterbitkan 2c,2f,2aa,30,59 Debt securities issued
Pihak berelasi 56 6.425.220 4.580.825 Related parties
Pihak ketiga 55.886.791 36.639.142 Third parties
62.312.011 41.219.967
Dikurangi: biaya penerbitan Less: unamortised
yang belum diamortisasi (106.780 ) (78.900) debt issuance cost
Neto 62.205.231 41.141.067 Net
Estimasi kerugian atas Estimated losses on
komitmen dan commitments and
kontinjensi 2c,31b 895.791 1.114.013 contingencies
Beban yang masih harus dibayar 2af,32 6.168.983 5.466.461 Accrued expenses
Utang pajak 2ad,33b 3.327.702 3.078.642 Taxes payable
Employee benefit
Liabilitas imbalan kerja 2ai,34,51 7.899.583 7.160.018 liabilities
Provisi 112.537 264.275 Provision
Liabilitas lain-lain 2c,35 42.339.668 32.656.899 Other liabilities
Pinjaman yang diterima 2c,2f,2ab,36,59 Fund borrowings
Pihak berelasi 56 2.245.296 4.627.957 Related parties
Pihak ketiga 152.427.126 143.288.024 Third parties
Total 154.672.422 147.915.981 Total
*) Direklasifikasi, lihat Catatan 64 *) Reclassified, see Note 64
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian integral part of these consolidated financial statements taken
secara keseluruhan. as a whole.
5
Page 1020
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 31 Desember 2025/ 31 Desember 2024/
Notes 31 December 2025 31 December 2024
LIABILITAS, DANA LIABILITIES, TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS (lanjutan) AND EQUITY (continued)
LIABILITAS (lanjutan) LIABILITIES (continued)
Pinjaman dan efek-efek Subordinated loans and
subordinasi 2c,2f, 2ac,37,59 marketable securities
Pihak berelasi 56 35.000 40.000 Related parties
Pihak ketiga 355.112 364.015 Third parties
390.112 404.015
Dikurangi: biaya penerbitan Less: unamortised
yang belum diamortisasi (333) (453) issuance cost
Neto 389.779 403.562 Net
TOTAL LIABILITAS 2.212.925.204 1.860.408.316 TOTAL LIABILITIES
DANA SYIRKAH TEMPORARY SYIRKAH
TEMPORER 2f,2ae,38 FUNDS
Simpanan dari nasabah Deposits from customers
Pihak berelasi 56 Related parties
Giro - investasi terikat Demand deposits
dan giro - restricted investment and
mudharabah - mudharabah demand
investasi deposits - unrestricted
tidak terikat 38a.1a 19.137.701 19.798.526 investment
Tabungan - investasi Saving deposits
terikat dan - restricted investment
investasi and unrestricted
tidak terikat - investment
mudharabah 38a.2a 1.101.408 375.768 - mudharabah
Deposito mudharabah - Mudharabah time
investasi deposits - unrestricted
tidak terikat 38a.3 46.178.777 37.757.408 investment
66.417.886 57.931.702
Pihak ketiga Third parties
Giro - investasi terikat Demand deposits
dan giro - restricted investments and
mudharabah mudharabah musytarakah
musytarakah 38a.1a 24.899.562 17.389.993 demand deposits
Tabungan - investasi Saving deposits
terikat dan - restricted investment
investasi tidak and unrestricted
terikat - investment
mudharabah 38a.2a 98.215.131 84.878.381 - mudharabah
Deposito mudharabah - Mudharabah time
investasi deposits - unrestricted
tidak terikat 38a.3 99.334.364 92.461.883 investment
222.449.057 194.730.257
Total simpanan dari Total deposits from
nasabah 288.866.943 252.661.959 customers
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian integral part of these consolidated financial statements taken
secara keseluruhan. as a whole.
6
Page 1021
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 31 Desember 2025/ 31 Desember 2024/
Notes 31 December 2025 31 December 2024
LIABILITAS, DANA LIABILITIES, TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS (lanjutan) AND EQUITY (continued)
DANA SYIRKAH TEMPORARY SYIRKAH
TEMPORER (lanjutan) FUNDS (continued)
Simpanan dari bank lain Deposits from other banks
Pihak ketiga Third parties
Giro Mudharabah - Mudharabah demand
investasi deposits - unrestricted
tidak terikat 38b 52.357 47.282 investment
Tabungan Mudharabah - Mudharabah saving
investasi deposits - unrestricted
tidak terikat 38b 616.794 536.509 investment
Deposito Mudharabah - Mudharabah time
investasi deposits - unrestricted
tidak terikat 38b 84.730 94.515 investment
Total simpanan dari Total deposits from
bank lain 753.881 678.306 other banks
TOTAL DANA SYIRKAH TOTAL TEMPORARY
TEMPORER 289.620.824 253.340.265 SYIRKAH FUNDS
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Attributable equity to
kepada pemilik Entitas Induk the Parent Entity
Modal saham - nilai nominal Share capital -
Rp125 (nilai penuh) Rp125 (full amount)
per lembar saham masing-masing par value per share
pada tanggal 31 Desember 2025 as of 31 December 2025
dan 2024 and 2024, respectively
Modal dasar - 1 lembar saham Authorised capital - 1 Dwiwarna
Seri A Dwiwarna dan Series A share and
127.999.999.999 lembar 127,999,999,999 Series B
saham biasa Seri B pada tanggal common shares as of
31 Desember 2025 dan 31 December 2025 and
2024 2024
Modal ditempatkan dan disetor - Issued and fully
1 lembar saham paid-in capital -
Seri A Dwiwarna dan 1 Dwiwarna Series A
93.333.333.331 lembar share and 93,333,333,331
saham biasa Seri B pada tanggal Series B common shares
31 Desember 2025 dan as of 31 December 2025
2024 40a 11.666.667 11.666.667 and 2024
Tambahan modal disetor/ Additional paid-in capital/
agio saham 40b 18.095.274 18.095.274 agio
Saham treasuri 1f,40d (403.625) - Treasury shares
Selisih kurs karena Differences arising from
penjabaran laporan translation of
keuangan dalam financial statements in
mata uang asing 2e 152.018 10.289 foreign currencies
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian integral part of these consolidated financial statements taken
secara keseluruhan. as a whole.
7
Page 1022
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 31 Desember 2025/ 31 Desember 2024/
Notes 31 December 2025 31 December 2024
LIABILITAS, DANA LIABILITIES, TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS (lanjutan) AND EQUITY (continued)
EKUITAS (lanjutan) EQUITY (continued)
Keuntungan/(kerugian) neto yang belum Net unrealised gain/(loss) from
direalisasi dari kenaikan/(penurunan) increase/(decrease) in fair
nilai wajar aset keuangan value of financial assets
dalam kelompok nilai wajar classified as fair value
melalui penghasilan through other
komprehensif lain setelah comprehensive income
dikurangi pajak tangguhan 2j,2k 1.146.052 (2.160.850) - net of deferred tax
Bagian efektif lindung nilai Effective portion of
arus kas 2n (11.218) (8.885) cash flow hedges
Selisih bersih revaluasi Net differences in fixed
aset tetap 2r.i 38.445.684 34.772.745 assets revaluation
Keuntungan neto aktuarial Net actuarial gain from
program imbalan pasti defined benefits
setelah dikurangi program - net of
pajak tangguhan 2ai 1.374.981 1.595.606 deferred tax
Penghasilan komprehensif Other comprehensive
lainnya 85.052 85.052 income
Selisih transaksi dengan Difference in transactions
pihak nonpengendali 1g (309.938) (309.938) with non-controlling parties
Saldo laba (saldo rugi sebesar Retained earnings (accumulated
Rp162.874.901 telah losses of Rp162,874,901
dieliminasi dengan tambahan were eliminated against
modal disetor/agio saham additional paid-in capital/
pada saat kuasi - agio as a result of quasi-
reorganisasi pada reorganisation
tanggal 30 April 2003) on 30 April 2003)
Sudah ditentukan penggunaannya 5.380.268 5.380.268 Appropriated
Belum ditentukan penggunaannya 218.129.454 214.670.201 Unappropriated
Total saldo laba 223.509.722 220.050.469 Total retained earnings
293.750.669 283.796.429
Kepentingan nonpengendali Non-controlling interests in
atas aset bersih Entitas Anak net assets of consolidated
yang dikonsolidasi 2d,39 33.651.329 29.678.252 Subsidiaries
TOTAL EKUITAS 327.401.998 313.474.681 TOTAL EQUITY
TOTAL LIABILITIES,
TOTAL LIABILITAS, DANA TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS 2.829.948.026 2.427.223.262 AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian integral part of these consolidated financial statements taken
secara keseluruhan. as a whole.
8
Page 1023
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF
KOMPREHENSIF LAIN PROFIT OR LOSS AND OTHER
KONSOLIDASIAN COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang berakhir
pada tanggal 31 Desember/
Years ended 31 December
Catatan/
Notes 2025 2024
PENDAPATAN DAN BEBAN INCOME AND EXPENSE
OPERASIONAL FROM OPERATIONS
Pendapatan bunga dan Interest income and
pendapatan syariah 2f,2af,41,56 sharia income
Pendapatan bunga 139.649.437 129.638.641 Interest income
Pendapatan syariah 24.763.029 21.597.386 Sharia income
Total pendapatan bunga dan Total interest income and
pendapatan syariah 164.412.466 151.236.027 sharia income
Beban bunga dan Interest expense and
beban syariah 2f,2af,42,56 sharia expense
Beban bunga (49.066.026) (41.590.079) Interest expense
Beban syariah (9.136.405) (7.889.028) Sharia expense
Total beban bunga dan Total interest expense and
beban syariah (58.202.431) (49.479.107) sharia expense
PENDAPATAN BUNGA NET INTEREST AND
DAN SYARIAH - NETO 106.210.035 101.756.920 SHARIA INCOME
Pendapatan asuransi - neto 2ag 550.415 2.520.813 Insurance income - net
PENDAPATAN BUNGA, NET INTEREST,
SYARIAH DAN SHARIA AND
ASURANSI - NETO 106.760.450 104.277.733 INSURANCE INCOME
Pendapatan operasional lainnya Other operating income
Provisi dan komisi 2ah,43 27.553.414 23.447.520 Fees and commissions
Pendapatan dari kelompok Income from fair value
nilai wajar melalui through profit or loss
laba rugi - neto 2c,2e,2n,44 6.343.482 4.483.298 classification - net
Lain-lain 45 14.105.539 14.240.197 Others
Total pendapatan Total other operating
operasional lainnya 48.002.435 42.171.015 income
Pembentukan cadangan kerugian Allowance for impairment
penurunan nilai 2c,46 (10.359.492) (11.811.786) losses
Pembalikan penyisihan Reversal of allowance for
estimasi kerugian estimated losses on
atas komitmen dan commitments and
kontinjensi 2c,31b 259.675 33.829 contingencies
Allowance for other
Pembentukan penyisihan impairment losses
lainnya dan kerugian and operational
risiko operasional - neto 2t,47 (1.231.070) (151.047) risk losses - net
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian integral part of these consolidated financial statements taken
secara keseluruhan. as a whole.
9
Page 1024
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF
KOMPREHENSIF LAIN PROFIT OR LOSS AND OTHER
KONSOLIDASIAN (lanjutan) COMPREHENSIVE INCOME (continued)
Untuk Tahun yang Berakhir For Year Ended
Pada Tanggal 31 Desember 2025 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang berakhir
pada tanggal 31 Desember/
Years ended 31 December
Catatan/
Notes 2025 2024
Keuntungan dari penjualan Gain on sale of
efek-efek dan obligasi marketable securities and
pemerintah - neto 2j,2k,48 463.146 150.297 government bonds - net
Beban operasional lainnya 2f,2ai Other operating expenses
Salaries and employee
Beban gaji dan tunjangan 49,51,56 (26.635.454 ) (23.990.763) benefits expenses
Beban umum dan General and
administrasi 2r,50 (30.422.281 ) (26.519.633) administrative expenses
Lain-lain 52 (10.526.670 ) (8.100.050) Others
Total beban operasional Total other operating
lainnya (67.584.405 ) (58.610.446) expenses
INCOME FROM
LABA OPERASIONAL 76.310.739 76.059.595 OPERATION
Beban bukan Non-operating expense
operasional - neto 53 106.824 343.891 - net
LABA SEBELUM BEBAN INCOME BEFORE
PAJAK 76.417.563 76.403.486 TAX EXPENSE
Beban pajak Tax expense
Kini 2ad,33c,33d (12.084.460 ) (13.347.034) Current
Tangguhan 2ad,33c,33e (2.986.970 ) (1.891.331) Deferred
Total beban pajak - neto (15.071.430 ) (15.238.365) Total tax expense - net
LABA TAHUN NET INCOME
BERJALAN 61.346.133 61.165.121 FOR THE YEAR
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos-pos yang tidak akan Items that will not be
direklasifikasi reclassified to
ke laba rugi profit or loss
Keuntungan revaluasi Gain on fixed assets
aset tetap 2r.i 3.672.939 108.911 revaluation
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian integral part of these consolidated financial statements taken
secara keseluruhan. as a whole.
10
Page 1025
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF
KOMPREHENSIF LAIN PROFIT OR LOSS AND OTHER
KONSOLIDASIAN (lanjutan) COMPREHENSIVE INCOME (continued)
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang berakhir
pada tanggal 31 Desember/
Years ended 31 December
Catatan/
Notes 2025 2024
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN (lanjutan) INCOME (continued)
Pos-pos yang akan Items that will be
direklasifikasi reclassified to
ke laba rugi (lanjutan) profit or loss (continued)
Keuntungan aktuarial Actuarial gain from
program imbalan pasti 2ai (324.493) 167.984 defined benefits program
Pajak penghasilan Income tax related to
terkait pos-pos yang tidak items that will not be
akan direklasifikasi reclassified to
ke laba rugi 107.915 (17.024) profit or loss
3.456.361 259.871
Penyesuaian akibat Difference arising from
penjabaran laporan translation of financial
keuangan dalam statements in foreign
mata uang asing 2e 140.873 161.227 currencies
Perubahan nilai wajar aset Changes in fair value of
keuangan dalam financial assets
kelompok nilai wajar classified as fair value
melalui penghasilan through other
komprehensif lain 2j,2k 4.375.263 (533.762) comprehensive income
Bagian efektif dari lindung nilai Effective portion of
arus kas 2n (5.863) (25.927) cash flow hedges
Pajak penghasilan terkait Income tax related to
pos-pos yang akan items that will be
direklasifikasi reclassified to
ke laba rugi (838.846) 120.235 profit or loss
3.671.427 (278.227)
Penghasilan komprehensif lain Other comprehensive
tahun berjalan - income for the year
setelah pajak penghasilan 7.127.788 (18.356) - net of income tax
TOTAL TOTAL
PENGHASILAN COMPREHENSIVE
KOMPREHENSIF INCOME
TAHUN BERJALAN 68.473.921 61.146.765 FOR THE YEAR
Laba tahun berjalan yang Net income for the
diatribusikan kepada: year attributable to:
Pemilik Entitas Induk 56.293.950 55.782.742 Parent Entity
Kepentingan nonpengendali 2d 5.052.183 5.382.379 Non-controlling interest
61.346.133 61.165.121
Total penghasilan komprehensif Total comprehensive
tahun berjalan yang income for the year
diatribusikan kepada: attributable to:
Pemilik Entitas Induk 63.192.562 55.740.401 Parent Entity
Kepentingan nonpengendali 2d 5.281.359 5.406.364 Non-controlling interest
68.473.921 61.146.765
LABA PER SAHAM 2aj,40g EARNINGS PER SHARE
Dasar dan dilusian (dalam Basic and diluted (full
Rupiah penuh) 603,23 597,67 amount of Rupiah)
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian integral part of these consolidated financial statements taken
secara keseluruhan. as a whole.
11
Page 1026
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 31 December 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
31 Desember 2025/31 December 2025
Keuntungan/
(kerugian) neto
yang belum
direalisasi
dari kenaikan/
(penurunan)
nilai wajar
aset keuangan
dalam
kelompok
nilai wajar
melalui
penghasilan Keuntungan
komprehensif neto
Selisih kurs lain setelah aktuarial
karena dikurangi program
Modal saham penjabaran pajak imbalan
yang laporan tangguhan/ pasti Kepentingan
diperoleh keuangan Net unrealized setelah nonpengendali
dan dimiliki dalam mata gain/(loss) from dikurangi Selisih atas aset
kembali uang asing/ increase/ Bagian Selisih pajak transaksi neto Entitas
Tambahan (saham Difference (decrease) in efektif bersih tangguhan/ dengan pihak Saldo laba/Retained earnings Anak yang
Modal modal treasuri)/ arising from fair value of lindung nilai revaluasi Net actuarial Penghasilan nonpengendali dikonsolidasi/
ditempatkan disetor/ Share capital translation of financial assets arus kas/ aset tetap/ gain from komprehensif Difference in Non-controlling
dan disetor/ agio saham/ acquired and financial through other Effective Net defined lainnya/ transaction Sudah Belum interest in net
Issued and Additional repossessed statements in comprehensive portion of difference in benefits Other with non- ditentukan ditentukan assets of Total
Catatan/ fully paid-in paid-in (treasury foreign income - net of cash flow fixed assets program - net comprehensive controlling penggunaannya/ penggunaannya consolidated ekuitas/
Notes capital capital/agio shares) currencies deferred tax hedges revaluation of deferred tax income parties /Appropriated /Unappropriated Total Subsidiaries Total equity
Saldo pada tanggal Balance as of
1 Januari 2025 11.666.667 18.095.274 - 10.289 (2.160.850) (8.885) 34.772.745 1.595.606 85.052 (309.938) 5.380.268 214.670.201 220.050.469 29.678.252 313.474.681 1 January 2025
Pembagian laba: Distribution of income:
Dividen atas laba bersih Dividend on net income
tahun 2024 40c - - - - - - - - - - - (43.510.539) (43.510.539) - (43.510.539) for the year 2024
Dividen interim atas laba Interim dividend on net
bersih tahun 2025 40c - - - - - - - - - - - (9.324.158) (9.324.158) - (9.324.158) income for the year 2025
Pembelian saham treasuri 1f - - (403.625) - - - - - - - - - - - (403.625) Purchase of treasury shares
Perubahan pada kepentingan Changes in non-controlling
nonpengendali atas pembayaran interest arising from
dividen dan perubahan distribution of dividens and
ekuitas Entitas Anak - - - - - - - - - - - - - (1.308.282 ) (1.308.282) changes in Subsidiary’s equity
Laba tahun berjalan - - - - - - - - - - - 56.293.950 56.293.950 5.052.183 61.346.133 Net income for the year
Penghasilan komprehensif lain Other comprehensive
tahun berjalan - - - 141.729 3.306.902 (2.333) 3.672.939 (220.625) - - - - - 229.176 7.127.788 income for the year
Saldo pada tanggal Balance as of
31 Desember 2025 11.666.667 18.095.274 (403.625) 152.018 1.146.052 (11.218) 38.445.684 1.374.981 85.052 (309.938) 5 .380.268 218.129.454 223.509.722 33.651.329 327.401.998 31 December 2025
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes to the consolidated financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
12
Page 1027
The original consolidated financial statements included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN (lanjutan) CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (continued)
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 31 December 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
31 Desember 2024/31 December 2024
Keuntungan/
(kerugian)
neto
yang belum
direalisasi
dari kenaikan/
(penurunan)
nilai wajar
aset keuangan
dalam
kelompok
nilai wajar
melalui
penghasilan Keuntungan
komprehensif neto
Selisih kurs lain setelah aktuarial
karena dikurangi program
penjabaran pajak imbalan
laporan tangguhan/ pasti Kepentingan
keuangan Net unrealised setelah nonpengendali
dalam mata gain/(loss) from dikurangi atas aset
uang asing/ increase/ Bagian Selisih pajak Selisih Saldo laba/Retained earnings neto Entitas
Difference (decrease) in efektif bersih tangguhan/ transaksi Anak yang
Modal Tambahan arising from fair value of lindung nilai revaluasi Net actuarial Penghasilan dengan pihak dikonsolidasi/
ditempatkan modal disetor/ translation of financial assets arus kas/ aset tetap/ gain from komprehensif nonpengendali/ Non-controlling
dan disetor/ agio saham/ financial through other Effective Net defined lainnya/ Difference in Sudah Belum interest in net
Issued and Additional statements in comprehensive portion of difference in benefits Other transaction with ditentukan ditentukan assets of Total
Catatan/ fully paid-in paid-in foreign income - net of cash flow fixed assets program - net comprehensive non-controlling penggunaannya/ penggunaannya/ consolidated ekuitas/
Notes capital capital/agio currencies deferred tax hedges revaluation of deferred tax income parties Appropriated Unappropriated Total Subsidiaries Total equity
Saldo pada tanggal Balance as of
1 Januari 2024 11.666.667 17.643.264 (146.299) (1.837.760) 1.429 34.716.693 1.517.183 85.052 (97.202) 5.380.268 191.923.489 197.303.757 26.642.178 287.494.962 1 January 2024
Pembayaran dividen dari laba Dividend payment from
bersih tahun 2023 40c - - - - - - - - - - (33.036.034) (33.036.034) - (33.036.034) 2023 net income
Perubahan pada kepentingan Changes in non-controlling
nonpengendali atas pembayaran interest arising from distribution
dividen dan perubahan of dividends and changes
ekuitas Entitas Anak - - - - - - - - - - - - (1.307.313) (1.307.313) in Subsidiary’s equity
Laba tahun berjalan - - - - - - - - - - 55.782.742 55.782.742 5.382.379 61.165.121 Net income for the year
Transfer pendapatan komprehensif lain Transfer of other comprehensive
ke saldo laba karena penghentian income to retained earnings due to
aset keuangan yang diukur derecognition of financial assets
pada nilai wajar melalui penghasilan measured at fair value through
komprehensif lain - - - - - - - - - - 4 4 - 4 other comprehensive income
Dampak pengalihan kepemilikan Impact of transfer of
pada Entitas Anak dari ownership in a Subsidiary
kepentingan nonpengendali - - - - - - - - (305.486 ) - - - (713.514) (1.019.000) from non-controlling interest
Dampak pengalihan pengendalian Impact of control transfer
atas Entitas Anak kepada of a Subsidiary to a
entitas sepengendali - 452.010 - - - - - - 92.750 - - - (349.463) 195.297 entity under common control
Penghasilan komprehensif lain Other comprehensive
tahun berjalan - - 156.588 (323.090 ) (10.314) 56.052 78.423 - - - - - 23.985 (18.356) income for the year
Saldo pada tanggal Balance as of
31 Desember 2024 11.666.667 18.095.274 10.289 (2.160.850) (8.885) 34.772.745 1.595.606 85.052 (309.938 ) 5.380.268 214.670.201 220.050.469 29.678.252 313.474.681 31 December 2024
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes to the consolidated financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
13
Page 1028
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS CONSOLIDATED STATEMENT OF
KONSOLIDASIAN CASH FLOWS
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang berakhir
pada tanggal 31 Desember/
Years ended 31 December
Catatan/
Notes 2025 2024
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERATING
OPERASIONAL ACTIVITIES
Penerimaan pendapatan Receipts from interest
bunga 135.685.903 126.307.045 income
Penerimaan pendapatan Receipts from sharia
syariah 24.761.655 21.444.104 income
Penerimaan pendapatan Receipts from provision,
provisi, komisi commission and
dan premi 37.214.656 36.542.783 premium income
Pembayaran beban Payments of interest
bunga (46.694.494) (41.137.244) expense
Pembayaran beban Payments of sharia
syariah (9.185.844) (7.844.161) expense
Pembayaran beban Payments of insurance
asuransi (8.389.121) (10.574.450) expense
Penerimaan dari Receipts from the
penjualan obligasi sale of government
pemerintah - diukur bonds - measured at
pada nilai wajar fair value
melalui laba rugi 459.600.567 489.371.973 through profit or loss
Pembelian obligasi Acquisition of government
pemerintah - diukur bonds - measured at
pada nilai wajar fair value
melalui laba rugi (471.524.315) (498.026.362) through profit or loss
Pendapatan dari Income from
kelompok nilai wajar fair value through profit
melalui laba rugi - neto 8.071.537 4.473.622 or loss classification - net
Pendapatan operasional Other operating
lainnya - lain-lain 4.261.159 4.927.284 income - others
Beban operasional Other operating
lainnya - lain-lain (10.383.605) (9.613.944) expenses - others
Salaries and employee
Beban gaji dan tunjangan (26.116.921) (28.501.269) benefits expenses
Beban umum dan General and
administrasi (24.299.679) (20.406.171) administrative expenses
Pendapatan bukan Non-operating
operasional - neto 53 104.547 335.917 income - net
Pembayaran pajak Payment of corporate
penghasilan badan (11.338.737) (13.438.576) income tax
Arus kas dari aktivitas Cash flows from operating
operasional sebelum activities before
perubahan aset dan changes in operating
liabilitas operasional 61.767.308 53.860.551 assets and liabilities
(Kenaikan)/penurunan atas (Increase)/decrease in
aset operasional: operating assets:
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain (1.022.430) (958.884) and other banks
Efek-efek - diukur pada Marketable securities
nilai wajar melalui - measured at fair value
laba rugi (26.425.082) 1.973.193 through profit or loss
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian integral part of these consolidated financial statements taken
secara keseluruhan. as a whole.
14
Page 1029
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) CASH FLOWS (continued)
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang berakhir
pada tanggal 31 Desember/
Years ended 31 December
Catatan/
Notes 2025 2024*)
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERATING
OPERASIONAL (lanjutan) ACTIVITIES (continued)
(Kenaikan)/penurunan atas (Increase)/decrease in
aset operasional: (lanjutan) operating assets: (continued)
Tagihan lainnya - transaksi Other receivables
perdagangan (2.097.994) (3.929.564) - trade transactions
Kredit yang diberikan (193.509.441) (237.605.954) Loans
Sharia receivables/
Piutang/pembiayaan syariah (42.257.111) (39.585.822) financing
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under agreements
janji dijual kembali 4.386.361 14.402.790 to resell
Piutang pembiayaan Consumer financing
konsumen (994.335) (10.319.670) receivables
Investasi bersih dalam Net investment
sewa pembiayaan 1.346.033 (319.986) finance leases
Pajak dibayar dimuka (112.610) (302.483) Prepaid taxes
Biaya dibayar dimuka (845.315) (2.107.934) Prepaid expenses
Aset lain-lain (3.502.246) 851.950 Other assets
Penerimaan atas aset
keuangan yang telah Recovery of written-off
dihapusbukukan 9.844.380 9.312.913 financial assets
Kenaikan/(penurunan) Increase/(decrease) in
atas liabilitas operasional operating liabilities and
dan dana syirkah temporer: temporary syirkah funds:
Bank konvensional Conventional banking
Giro 94.403.943 18.549.199 Demand deposits
Tabungan 41.785.241 70.964.416 Saving deposits
Deposito berjangka 230.133.571 11.951.464 Time deposits
Interbank call money (1.947.672) 2.679.658 Interbank call money
Obligations due
Liabilitas segera (1.166.273) 1.218.775 immediately
Liabilitas kontrak Insurance contract
asuransi 27 2.182.623 (533.653) liabilities
Utang pajak lainnya (495.442) 488.808 Other taxes payable
Liabilitas lain-lain (1.213.929) 2.793.362 Other liabilities
Bank syariah - dana syirkah Sharia bank - temporary
temporer syirkah funds
Giro - investasi Demand deposits
terikat - restricted investment
dan giro and mudharabah
mudharabah musytarakah
musytarakah 6.853.820 4.818.540 demand deposits
Tabungan - Saving deposits
investasi terikat - restricted investment
dan investasi and mudharabah
tidak terikat saving deposits
tabungan - unrestricted
mudharabah 14.142.673 7.510.475 investment
*) Direklasifikasi, lihat Catatan 64 *) Reclassified, see Note 64
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian integral part of these consolidated financial statements taken
secara keseluruhan. as a whole.
15
Page 1030
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) CASH FLOWS (continued)
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang berakhir
pada tanggal 31 Desember/
Years ended 31 December
Catatan/
Notes 2025 2024
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERATING
OPERASIONAL (lanjutan) ACTIVITIES (continued)
Kenaikan/(penurunan) Increase/(decrease) in
atas liabilitas operasional operating liabilities and
dan dana syirkah temporer: temporary syirkah funds:
(lanjutan) (continued)
Bank syariah - dana syirkah Sharia bank - temporary
temporer (lanjutan) syirkah funds (continued)
Deposito Mudharabah time
mudharabah - deposits
investasi - unrestricted
tidak terikat 15.284.065 14.729.578 investment
Kas neto yang diperoleh dari/ Net cash provided by/(used in)
(digunakan untuk) aktivitas operasional 206.540.138 (79.558.278) operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Kenaikan Increase in
efek-efek - marketable securities -
selain diukur pada other than measured at
nilai wajar fair value through
melalui laba rugi (2.844.099) (4.213.227) profit or loss
Penurunan Decrease in
obligasi pemerintah - selain government bonds -
diukur pada other than measured at
nilai wajar fair value
melalui laba rugi 11.096.966 29.535.716 through profit or loss
Penerimaan dari penjualan Proceeds from sale of
aset tetap 18b 40.148 35.890 fixed assets
Pembelian aset tetap 18a (5.456.304) (6.141.551) Acquisition of fixed assets
Pembelian aset Acquisition of
takberwujud 19 (2.048.023) (2.402.345) intangible assets
Kenaikan investasi Increase in
Entitas Anak (1.000) (15.072) Subsidiaries’ investment
Penyertaan pada Investment in
Entitas Lain - (20.000) Other Entity
Penerimaan dari pengalihan Proceeds from control transfer
pengendalian atas Entitas Anak - 951.284 of a Subsidiary
Kas neto yang diperoleh Net cash provided
dari aktivitas by investing
investasi 787.688 17.730.695 activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS FINANCING
PENDANAAN ACTIVITIES
Penerimaan dari efek-efek Receipts from debt
yang diterbitkan 37.518.161 25.460.904 securities issued
Pembayaran atas efek-efek Payments of debt
yang diterbitkan (17.159.816) (36.082.179) securities issued
Penerimaan dari pinjaman Receipts from fund
yang diterima 151.881.750 99.255.831 borrowings
Pembayaran atas pinjaman Payments of fund
yang diterima (148.739.809) (48.433.335) borrowings
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian integral part of these consolidated financial statements taken
secara keseluruhan. as a whole.
16
Page 1031
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) CASH FLOWS (continued)
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang berakhir
pada tanggal 31 Desember/
Years ended 31 December
Catatan/
Notes 2025 2024
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS FINANCING
PENDANAAN (lanjutan) ACTIVITIES (continued)
Pembayaran atas Payments of
pinjaman dan subordinated loans
efek-efek and marketable
subordinasi 59 (17.338) (16.887) securities
(Penurunan)/kenaikan liabilitas (Decrease)/increase in
atas efek-efek yang securities sold
dijual dengan janji 59 under agreements to
dibeli kembali (52.356.534) 53.371.351 repurchase liabilities
Pembayaran liabilitas sewa 35 (1.842.146) (1.651.500) Payments for lease liabilities
Pembayaran dividen 40c (43.510.539) (33.036.034) Payments of dividends
Pembelian saham treasuri (403.625) - Purchase of treasury shares
Penambahan kepemilikan pada Acquisition of interest
Entitas Anak dari kepentingan in a Subsidiary from
nonpengendali - (1.019.000) non-controlling interest
Kas neto yang (digunakan untuk)/ Net cash (used in)/provided
diperoleh dari aktivitas pendanaan (74.629.896) 57.849.151 by financing activities
KENAIKAN/(PENURUNAN) NET INCREASE/(DECREASE)
NETO KAS DAN IN CASH AND
SETARA KAS 132.697.930 (3.978.432) CASH EQUIVALENTS
DAMPAK PERUBAHAN EFFECTS OF EXCHANGE
SELISIH KURS RATE CHANGES ON
TERHADAP CASH AND CASH
KAS DAN SETARA KAS 3.210.036 4.214.862 EQUIVALENTS
REKLASIFIKASI KAS DAN RECLASSIFICATION OF
SETARA KAS CASH AND CASH
KE ASET DIKUASAI EQUIVALENTS TO ASSETS
UNTUK DIJUAL 66 (68.900) - HELD FOR SALE
CASH AND CASH
KAS DAN SETARA KAS PADA EQUIVALENTS AT THE
AWAL TAHUN 244.038.123 243.801.693 BEGINNING OF YEAR
CASH AND CASH
KAS DAN SETARA KAS PADA EQUIVALENTS AT THE
AKHIR TAHUN 379.877.189 244.038.123 END OF YEAR
Kas dan setara kas Cash and cash equivalents
pada akhir tahun at the end of year
terdiri dari: consists of:
Kas 62.B.(vii) 33.857.220 31.665.082 Cash
Giro pada Current accounts with
Bank Indonesia 4 238.289.478 105.146.044 Bank Indonesia
Giro pada Current accounts with
bank lain 5 60.952.583 46.668.439 other banks
Investasi jangka pendek Liquid short-term investments
likuid dengan jangka waktu with maturity period
jatuh tempo tiga bulan of three months
atau kurang sejak or less from
tanggal perolehan 46.777.908 60.558.558 the date of acquisition
Total kas dan Total cash and
setara kas 379.877.189 244.038.123 cash equivalents
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian integral part of these consolidated financial statements taken
secara keseluruhan. as a whole.
17
Page 1032
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM 1. GENERAL INFORMATION
a. Pendirian usaha a. Establishment
PT Bank Mandiri (Persero) Tbk (selanjutnya PT Bank Mandiri (Persero) Tbk (hereinafter referred
disebut “Bank Mandiri” atau “Bank”) didirikan pada to as “Bank Mandiri” or the “Bank”) was established
tanggal 2 Oktober 1998 di Negara Republik on 2 October 1998 in the Republic of Indonesia
Indonesia dengan Akta Notaris Sutjipto, S.H., based on Notarial Deed No. 10 of Sutjipto, S.H.,
No. 10, berdasarkan Peraturan Pemerintah under Government Regulation No. 75 Year 1998
No. 75 Tahun 1998 tanggal 1 Oktober 1998. Akta dated 1 October 1998. The deed of establishment
pendirian dimaksud telah disahkan oleh Menteri was approved by the Ministry of Justice of the
Kehakiman Republik Indonesia berdasarkan Surat Republic of Indonesia in its Decision Letter
Keputusan No. C2-16561.HT.01.01.TH.98 No. C2-16561.HT.01.01.TH.98 dated 2 October
tanggal 2 Oktober 1998, serta diumumkan pada 1998 and was published in Supplement No. 6859 of
Tambahan No. 6859 dalam Berita Negara State Gazette of the Republic of Indonesia No. 97
Republik Indonesia No. 97 tanggal 4 Desember dated 4 December 1998.
1998.
Bank Mandiri didirikan melalui penggabungan Bank Mandiri was established through the merger
usaha PT Bank Bumi Daya (Persero) (“BBD”), of PT Bank Bumi Daya (Persero) (“BBD”), PT Bank
PT Bank Dagang Negara (Persero) (“BDN”), Dagang Negara (Persero) (“BDN”), PT Bank
PT Bank Ekspor Impor Indonesia (Persero) (“Bank Ekspor Impor Indonesia (Persero) (“Bank Exim”)
Exim”) dan PT Bank Pembangunan Indonesia and PT Bank Pembangunan Indonesia (Persero)
(Persero) (“Bapindo”) (selanjutnya secara (“Bapindo”) (hereinafter collectively referred to as
bersama-sama disebut “Bank Peserta the “Merged Banks”).
Penggabungan”).
Berdasarkan Pasal 3 Anggaran Dasar Bank Based on Article 3 of the Bank’s Articles of
Mandiri, ruang lingkup kegiatan Bank Mandiri Association, Bank Mandiri is engaged in banking
adalah melakukan usaha di bidang perbankan activities in accordance with prevailing laws and
sesuai dengan ketentuan dan peraturan regulations. The Bank commenced its operations
perundang-undangan yang berlaku. Bank Mandiri on 1 August 1999. The Bank’s Parent Entity is the
mulai beroperasi pada tanggal 1 Agustus 1999. Government of the Republic of Indonesia through
Entitas Induk Bank adalah Pemerintah Republik the Ministry of State-Owned Enterprises which is
Indonesia melalui Kementerian BUMN yang the Ministry within the Indonesian Government that
merupakan Kementerian dalam Pemerintah is in charge of state-owned enterprises
Indonesia yang membidangi urusan pembinaan development affairs.
badan usaha milik negara.
Anggaran Dasar Bank Mandiri telah mengalami The Articles of Association of Bank Mandiri has
beberapa kali perubahan, sebagaimana terakhir been amended several times, the latest amendment
berdasarkan Akta Pernyataan Keputusan Rapat under Deed of Annual General Meeting of
Umum Pemegang Saham Tahunan No. 12, Shareholders No. 12, dated 24 April 2025 made
tanggal 24 April 2025, yang dibuat di hadapan before Utiek R. Abdurachman, S.H., M.LI., M.Kn,
Utiek R. Abdurachman, S.H., M.LI., M.Kn., Notaris notary in Jakarta. This amendment has been
di Jakarta. Perubahan tersebut telah submitted to and approved by the Ministry of Laws
diberitahukan kepada Menteri Hukum Republik of the Republic of Indonesia, in its Decision Letter
Indonesia sesuai dengan surat penerimaan No. AHU-AH.01.03-0113069 and registered in the
pemberitahuan No. AHU-AH.01.03-0113069 dan Company Register No. AHU-0090215.AH.01.11.
terdaftar pada Daftar Perseroan Year 2025, dated on 25 April 2025.
No. AHU-0090215.AH.01.11. Tahun 2025 tanggal
25 April 2025.
18
Page 1033
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
b. Penggabungan usaha b. Merger
Pada akhir bulan Februari 1998, Pemerintah At the end of February 1998, the Government of the
Republik Indonesia (selanjutnya disebut Republic of Indonesia (hereinafter referred to as
“Pemerintah”) mengumumkan rencana untuk “Government”) announced its plan to restructure
melakukan restrukturisasi atas Bank Peserta the Merged Banks.
Penggabungan.
Sehubungan dengan rencana restrukturisasi In connection with the restructurisation plan, the
tersebut, Pemerintah mendirikan Bank Mandiri Government established Bank Mandiri in October
pada bulan Oktober 1998 dengan melakukan 1998 through the payment of cash and the transfer
penyetoran tunai dan pengalihan saham the Government’s shares of the Merged Banks
Pemerintah pada Bank Peserta Penggabungan (Note 40a and 40b). The difference between the
(Catatan 40a dan 40b). Selisih antara harga transfer price and the book value of the shares at the
transfer dan nilai buku saham pada saat time of the restructurisation was not calculated as it
restrukturisasi tidak dihitung karena dinilai tidak was considered not practicable to do so. All losses
praktis. Seluruh kerugian yang timbul selama incurred during the year of restructuring were
periode restrukturisasi diakui dalam Program recognised in the Recapitalisation Program.
Rekapitalisasi.
Rencana restrukturisasi tersebut dirancang untuk The restructurisation plan was designed to merge
menggabungkan usaha Bank Peserta the Merged Banks’ business into Bank Mandiri on
Penggabungan ke dalam Bank Mandiri pada July 1999 and the recapitalisation of Bank Mandiri.
bulan Juli 1999 dan rekapitalisasi Bank Mandiri. The restructurisation of the Merged Banks into Bank
Restrukturisasi Bank Peserta Penggabungan ke Mandiri also covered the following:
dalam Bank Mandiri juga mencakup:
i. Restrukturisasi kredit yang diberikan; i. Restructurisation of loans;
ii. Restrukturisasi aset non-kredit yang ii. Restructurisation of non-loan assets;
diberikan;
iii. Rasionalisasi kantor cabang di dalam dan iii. Rationalisation of domestic and overseas
luar negeri; offices;
iv. Rasionalisasi sumber daya manusia. iv. Rationalisation of human resources.
Berdasarkan Akta Notaris Sutjipto, S.H., No. 100 Based on the Notarial Deed of Sutjipto, S.H.,
tanggal 24 Juli 1999, Bank Peserta No. 100 dated 24 July 1999, the Merged Banks were
Penggabungan secara hukum melakukan legally merged into Bank Mandiri. The Merger Deed
penggabungan usaha ke dalam Bank was legalised by the Ministry of Justice of the
Mandiri. Akta Penggabungan Usaha tersebut Republic of Indonesia in its Decision Letter
disahkan oleh Menteri Kehakiman Republik No. C-13.781.HT.01.04.TH.99 dated 29 July 1999
Indonesia dengan Surat Keputusan and approved by the Governor of Bank Indonesia in
No. C-13.781.HT.01.04.TH.99 tanggal 29 Juli its Decision Letter No. 1/9/KEP.GBI/1999 dated
1999 dan disetujui oleh Gubernur Bank Indonesia 29 July 1999. The merger was declared effective by
dengan Surat Keputusan No. 1/9/KEP.GBI/1999 the Department Chief of the South Jakarta Industry
tanggal 29 Juli 1999. Penggabungan tersebut and Trade Office in its Decision Letter
dinyatakan sah oleh Kepala Kantor Departemen No. 09031827089 dated 31 July 1999.
Perindustrian dan Perdagangan Jakarta Selatan
melalui Surat Keputusan No. 09031827089
tanggal 31 Juli 1999.
19
Page 1034
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
b. Penggabungan usaha (lanjutan) b. Merger (continued)
Pada tanggal efektif penggabungan usaha: Effective from the date of the merger:
i. Semua aset dan liabilitas Bank Peserta i. All assets and liabilities of the Merged Banks
Penggabungan dialihkan ke Bank Mandiri were transferred to Bank Mandiri as the
sebagai Bank Hasil Penggabungan; Surviving Bank;
ii. Semua operasi dan aktivitas bisnis Bank ii. All operations and business activities of the
Peserta Penggabungan dialihkan dan Merged Banks were transferred and operated by
dioperasikan oleh Bank Mandiri; Bank Mandiri;
iii. Bank Mandiri mendapat tambahan modal iii. Bank Mandiri received additional paid-in capital
disetor sebesar Rp1.000.000 (nilai penuh) amounted to Rp1,000,000 (full amount) or
atau setara dengan 1 (satu) lembar saham equivalent to 1 (one) share representing the
yang merupakan sisa saham yang dimiliki remaining shares owned by the Government in
oleh Pemerintah pada masing-masing Bank the Merged Banks (Notes 40a and 40b).
Peserta Penggabungan (Catatan 40a
dan 40b).
Pada tanggal efektif dimaksud, Bank Peserta On the effective date, the Merged Banks were
Penggabungan secara hukum dibubarkan tanpa legally dissolved without liquidation process and
proses likuidasi dan Bank Mandiri sebagai Bank Bank Mandiri, as the Surviving Bank, received all
Hasil Penggabungan menerima seluruh hak dan the rights and obligations from the Merged Banks.
liabilitas dari Bank Peserta Penggabungan.
c. Rekapitalisasi c. Recapitalisation
Dalam rangka mengatasi kondisi ekonomi yang In response to the effects of the adverse economic
memburuk di Indonesia pada sektor perbankan, conditions on the banking sector in Indonesia, on
pada tanggal 31 Desember 1998, Pemerintah 31 December 1998, the Government issued
telah mengeluarkan Peraturan Pemerintah No. 84 Government Regulation No. 84 Year 1998
Tahun 1998 tentang Program Rekapitalisasi Bank regarding Recapitalisation Program for Commercial
Umum yang bertujuan untuk meningkatkan Banks, which was designed to increase the paid-in
permodalan bank umum agar dapat memenuhi capital of commercial banks to enable them to meet
Rasio Kecukupan Modal (Capital Adequacy Ratio the minimum requirement of Capital Adequacy
yang selanjutnya disebut “CAR”) minimum sesuai Ratio (“CAR”) in accordance with prevailing
dengan ketentuan yang ditetapkan. Keikutsertaan regulation. The eligibility of commercial banks for
bank umum dalam Program Rekapitalisasi inclusion in the Recapitalisation Program is based
didasarkan pada persyaratan dan prosedur yang on requirements and procedures set forth in the
ditetapkan dalam Surat Keputusan Bersama Joint Decrees No. 53/KMK.017/1999 and
Menteri Keuangan dan Gubernur Bank Indonesia No. 31/12/KEP/GBI dated 8 February 1999 of the
No. 53/KMK.017/1999 dan No. 31/12/KEP/GBI Ministry of Finance and the Governor of Bank
tanggal 8 Februari 1999. Berdasarkan Surat Indonesia. Based on the Joint Decrees, the
Keputusan Bersama tersebut, Pemerintah antara Government, among others, shall implement the
lain harus melakukan Program Rekapitalisasi Recapitalisation Program for Commercial Banks
Bank Umum terhadap seluruh Bank Milik Negara, with respect to all State-Owned Banks, Regional
Bank Pembangunan Daerah dan Bank Umum Development Banks, and Commercial Banks, with
yang berstatus “Bank Take Over” oleh Badan the status of “Bank Take Over”, by the Indonesian
Penyehatan Perbankan Nasional (“BPPN”). Bank Restructuring Agency (Badan Penyehatan
Perbankan Nasional or “BPPN”).
Pada tanggal 28 Mei 1999, Pemerintah On 28 May 1999, the Government issued
mengeluarkan Peraturan Pemerintah No. 52 Government Regulation No. 52 of 1999
Tahun 1999 (PP No. 52/1999) tentang (PP No. 52/1999) regarding additional capital
penambahan penyertaan modal Pemerintah investment by the Government of Republic of
Republik Indonesia pada Bank Mandiri melalui Indonesia in Bank Mandiri through issuance of
penerbitan Obligasi Rekapitalisasi Pemerintah Government Recapitalisation Bonds to be issued
oleh Menteri Keuangan dengan nilai maksimum then by the Ministry of Finance with a value
Rp137.800.000. Pelaksanaan PP No. 52/1999 of up to Rp137,800,000. The implementation of
diatur dalam Surat Keputusan Bersama Menteri PP No. 52/1999 was set forth in Joint Decrees of
Keuangan dan Gubernur Bank Indonesia the Ministry of Finance and the Governor of
No. 389/KMK.017/1999 dan No. 1/10/KEP/GBI Bank Indonesia No. 389/KMK.017/1999 and
tanggal 29 Juli 1999. No. 1/10/KEP/GBI dated 29 July 1999.
20
Page 1035
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Rekapitalisasi (lanjutan) c. Recapitalisation (continued)
Selama Obligasi Rekapitalisasi Pemerintah While the Government Recapitalisation Bonds had
tersebut belum diterbitkan, pada saat itu Bank not yet been issued, at the point in time, Bank
Mandiri mengakui adanya “Tagihan kepada Mandiri accounted the bonds as “Due from the
Pemerintah” sebesar Rp137.800.000 sesuai Government” amounted to Rp137,800,000 in
dengan penegasan Komitmen Pemerintah melalui accordance with the Government’s Commitment
surat dari Menteri Keuangan through the Ministry of Finance’s letter
No. S-360/MK.017/1999 tanggal 29 September No. S-360/MK.017/1999 dated 29 September 1999
1999 dan persetujuan Menteri Negara and the approval of the Ministry of State-Owned
Pendayagunaan BUMN melalui surat No. S-510/ Enterprises in letter No. S-510/M-PBUMN/1999
M-PBUMN/1999 tanggal 29 September 1999. dated 29 September 1999.
Sesuai dengan Surat Bank Indonesia Based on Bank Indonesia Letter No. 1/1/GBI/DPIP
No. 1/1/GBI/DPIP tanggal 11 Oktober 1999 perihal dated 11 October 1999, regarding Issuance of
Penerbitan Obligasi/Surat Utang Pemerintah Government Bonds/Debentures in connection with
dalam rangka penyertaan modal Pemerintah the Government of Republic of Indonesia's capital
Republik Indonesia di Bank Mandiri, Bank investment in Bank Mandiri, Bank Indonesia agreed
Indonesia menyetujui tagihan kepada Pemerintah to include the above receivable as Bank Mandiri’s
tersebut di atas termasuk dalam modal inti Bank core capital (Tier 1) for the purposes of calculating
Mandiri (Tier I) dalam perhitungan Rasio Capital Adequacy Ratio (CAR) as of 31 July 1999
Kecukupan Modal (CAR) pada tanggal 31 Juli until 30 September 1999, with a condition that not
1999 sampai dengan 30 September 1999, dengan later than 15 October 1999 the Government
syarat bahwa selambat-lambatnya tanggal Bonds/Debentures should have been received by
15 Oktober 1999, Obligasi/Surat Utang Bank Indonesia.
Pemerintah telah diterima oleh Bank Indonesia.
Berdasarkan Peraturan Pemerintah No. 97 Tahun Based on Government Regulation No. 97 year 1999
1999 tanggal 24 Desember 1999 tentang dated 24 December 1999 regarding the Addition of
Penambahan Penyertaan Modal Negara Republik State Capital of the Republic of Indonesia into the
Indonesia ke dalam Modal Perusahaan Perseroan Capital of the Company (Persero) of PT Bank
(Persero) PT Bank Mandiri dalam Rangka Mandiri in Relation to the Commercial Bank
Program Rekapitalisasi Bank Umum, Pemerintah Recapitalisation Program, the Government
menambah penyertaan modal sampai sejumlah increased its capital investment to a maximum of
maksimum Rp42.200.000, sehingga penyertaan Rp42,200,000, so that the total maximum of
secara keseluruhan menjadi setinggi-tingginya investment become amounted to Rp180,000,000.
sebesar Rp180.000.000.
Dalam rangka pelaksanaan Peraturan Pemerintah In relation to the implementation of the above
No. 52 dan No. 97 Tahun 1999 tersebut di atas, Government Regulations No. 52 and No. 97
maka dalam Perjanjian Rekapitalisasi Sementara year 1999, in the Temporary Recapitalisation
antara Pemerintah dengan Bank Mandiri beserta Agreement between the Government and Bank
perubahannya, Pemerintah telah mengeluarkan Mandiri and its amendment, the Government issued
Obligasi Rekapitalisasi Pemerintah dalam 2 (dua) Government Recapitalisation Bonds in 2 (two)
tahap, yaitu sebesar Rp103.000.000 pada tanggal tranches which amounted to Rp103,000,000 on
13 Oktober 1999 dan Rp75.000.000 pada tanggal 13 October 1999 and Rp75,000,000 on
28 Desember 1999, sehingga pada tanggal 28 December 1999 so that as of 31 December 1999
31 Desember 1999 jumlah keseluruhan Obligasi the total Government Recapitalisation Bonds issued
Rekapitalisasi Pemerintah yang diterbitkan in accordance with the aforementioned agreements
berdasarkan perjanjian tersebut menjadi sebesar become amounted to Rp178,000,000.
Rp178.000.000.
21
Page 1036
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Rekapitalisasi (lanjutan) c. Recapitalisation (continued)
Berdasarkan Kontrak Manajemen pada tanggal Based on the Management Contract dated 8 April
8 April 2000 antara Bank Mandiri dan Pemerintah, 2000 between Bank Mandiri and the Government,
ditetapkan jumlah kebutuhan rekapitalisasi Bank the total amount of recapitalisation required by Bank
Mandiri adalah sebesar Rp173.931.000 atau lebih Mandiri was Rp173,931,000, or less than the
kecil dari jumlah Obligasi Rekapitalisasi amount of the Government Recapitalisation Bonds.
Pemerintah. Dari kelebihan tersebut, sebesar The excess of Rp1,412,000 was used as additional
Rp1.412.000 digunakan sebagai tambahan modal paid-in capital and the remaining excess balance of
disetor, sedangkan sisanya sebesar Rp2.657.000 Rp2,657,000 was returned to the Government on
dikembalikan kepada Pemerintah pada tanggal 7 July 2000 in the form of Government
7 Juli 2000 dalam bentuk Obligasi Rekapitalisasi Recapitalisation Bonds equivalent to 2,657,000
Pemerintah sebanyak 2.657.000 unit. units.
Sesuai Surat Menteri Keuangan Republik Based on the Letter from the Ministry
Indonesia No. S-174/MK.01/2003 tanggal of Finance of the Republic of Indonesia
24 April 2003 tentang pengembalian kelebihan No. S-174/MK.01/2003 dated 24 April 2003
Obligasi Rekapitalisasi Pemerintah yang regarding the return of the excess of Government
sebelumnya digunakan sebagai tambahan modal, Recapitalisation Bonds, which was previously used
Bank Mandiri telah mengembalikan Obligasi as additional paid-in capital, Government
Rekapitalisasi Pemerintah sebesar Rp1.412.000 Recapitalisation Bonds amounted to Rp1,412,000
kepada Pemerintah pada tanggal 25 April 2003 were returned to the Government by Bank Mandiri
(Catatan 40b). on 25 April 2003 (Note 40b).
Menteri Keuangan Republik Indonesia The Ministry of Finance of Republic of Indonesia
mengeluarkan Surat Keputusan (“KMK-RI”) issued Decree Letter (“KMK-RI”)
No. 227/KMK.02/2003 tanggal 23 Mei 2003 dan No. 227/KMK.02/2003 dated 23 May 2003 and
KMK-RI No. 420/KMK-02/2003 tanggal KMK-RI No. 420/KMK-02/2003 dated
30 September 2003 yang antara lain memutuskan 30 September 2003, among others, confirmed that
jumlah final tambahan penyertaan modal the final amount of the addition of the Government’s
Pemerintah di Bank Mandiri sebesar capital investment participation in Bank Mandiri
Rp173.801.315 (Catatan 40b). amounted to Rp173,801,315 (Note 40b).
d. Penawaran umum perdana saham dan kuasi- d. Initial public offering of share and quasi-
reorganisasi reorganisation
Penawaran umum perdana saham Bank Initial public offering of Bank Mandiri’s share
Mandiri
Bank Mandiri telah menyampaikan pernyataan Bank Mandiri had submitted its registration for an
pendaftaran sehubungan dengan Penawaran Initial Public Offering (“IPO”) to Financial Services
Umum Perdana Saham (Initial Public Offering Authorities (“FSA”), previously the Capital Market
yang selanjutnya disebut “IPO”) kepada Otoritas Supervisory Board and Financial Institution
Jasa Keuangan (“OJK”), dahulu Badan Pengawas (“Bapepam and LK”) on 2 June 2003 and became
Pasar Modal dan Lembaga Keuangan (“Bapepam effective based on the Letter from the Chairman of
dan LK”), pada tanggal 2 Juni 2003 dan telah Bapepam and LK No. S-1551/PM/2003 dated
dinyatakan efektif berdasarkan Surat Ketua 27 June 2003.
Bapepam dan LK No. S-1551/PM/2003 tanggal
27 Juni 2003.
Nama perusahaan berubah dari semula PT Bank The Bank’s name was changed from PT Bank
Mandiri (Persero) menjadi PT Bank Mandiri Mandiri (Persero) to PT Bank Mandiri (Persero) Tbk
(Persero) Tbk berdasarkan perubahan Anggaran based on an amendment to the Articles of
Dasar yang dilaksanakan dengan Akta Notaris Association which has been executed with Notarial
Sutjipto, S.H., No. 2 tanggal 1 Juni 2003. Deed of Sutjipto, S.H., No. 2 dated 1 June 2003.
22
Page 1037
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
d. Penawaran umum perdana saham dan kuasi- d. Initial public offering of share and quasi-
reorganisasi (lanjutan) reorganisation (continued)
Penawaran umum perdana saham Bank Initial public offering of Bank Mandiri’s share
Mandiri (lanjutan) (continued)
Perubahan nama Bank ini telah disetujui oleh The change of the Bank’s name had approved by the
Menteri Hukum dan Hak Asasi Manusia Republik Ministry of Law and Human Rights of the Republic of
Indonesia berdasarkan Surat Keputusan Indonesia in its Decision Letter
No. C-12783.HT.01.04.TH.2003 tanggal 6 Juni No. C-12783.HT.01.04.TH.2003 dated 6 June 2003
2003 dan telah diumumkan pada Berita Negara that was published in the State Gazette Republic of
Republik Indonesia No. 63 tanggal 8 Agustus Indonesia No. 63 dated 8 August 2003, Supplement
2003, Tambahan Berita Negara Republik State Gazette of Republic of Indonesia No. 6590.
Indonesia No. 6590.
Pada tanggal 14 Juli 2003, Bank Mandiri On 14 July 2003, Bank Mandiri had an IPO of its
melakukan IPO atas 4.000.000.000 lembar 4,000,000,000 Series B common shares through,
Saham Biasa Seri B, dengan nilai nominal Rp500 with a nominal value of Rp500 (full amount) per share
(nilai penuh) per lembar saham yang dijual dengan with an initial selling price of Rp675 (full amount) per
harga Rp675 (nilai penuh) per lembar saham. share. The IPO to public represents a divestment of
Penawaran umum kepada masyarakat tersebut 20.00% of the ownership of the Government’s share
merupakan divestasi atas 20,00% saham Bank in Bank Mandiri (Note 40a).
Mandiri milik Pemerintah (Catatan 40a).
Pada tanggal 14 Juli 2003, sebanyak On 14 July 2003, 19,800,000,000 of Bank Mandiri’s
19.800.000.000 lembar Saham Biasa Seri B Bank Series B common shares were listed on the Jakarta
Mandiri telah dicatatkan di Bursa Efek Jakarta dan Stock Exchange and Surabaya Stock Exchange
Bursa Efek Surabaya berdasarkan surat based on Jakarta Stock Exchange’s Approval Letter
persetujuan dari Bursa Efek Jakarta No. S-1187/BEJ.PSJ/07-2003 dated 8 July 2003 and
No. S-1187/BEJ.PSJ/07-2003 tanggal 8 Juli 2003 Surabaya Stock Exchange’s Approval Letter
dan Bursa Efek Surabaya No. JKT-028/LIST/BES/VII/2003 dated 10 July 2003.
No. JKT-028/LIST/BES/VII/2003 tanggal 10 Juli
2003.
Kuasi-reorganisasi Quasi-reorganisation
Untuk menghilangkan konsekuensi negatif karena In order for Bank Mandiri to eliminate the negative
dibebani dengan saldo rugi, Bank Mandiri consequences of being burdened by accumulated
melakukan kuasi-reorganisasi sesuai keputusan losses, the Bank undertook quasi-reorganisation as
Rapat Umum Pemegang Saham Luar Biasa approved in the Extraordinary General Meeting of
(“RUPS-LB”) tanggal 29 Mei 2003. Shareholders (“RUPS-LB”) on 29 May 2003.
Penyesuaian kuasi-reorganisasi telah dibukukan The quasi-reorganisation adjustments were booked
pada tanggal 30 April 2003, saldo rugi sebesar on 30 April 2003, which the accumulated losses of
Rp162.874.901 dieliminasi ke akun tambahan Rp162,874,901 were eliminated against additional
modal disetor/agio saham. paid-in capital/agio.
Anggaran Dasar Bank Mandiri telah mengalami Bank Mandiri’s Articles of Association were amended
perubahan sehubungan dengan perubahan due to the changes in additional paid-in capital as a
tambahan modal disetor karena adanya result of quasi-reorganisation, based on Notarial
kuasi-reorganisasi sesuai dengan Akta Notaris Deed of Sutjipto, S.H., No. 130 dated 29 September
Sutjipto, S.H., No. 130 tanggal 29 September 2003.
2003.
Perubahan ini telah disahkan oleh Menteri Hukum This change was approved by the Ministry of Law
dan Hak Asasi Manusia Republik Indonesia and Human Rights of the Republic of Indonesia in its
berdasarkan Surat Keputusan Decision Letter No. C-25309.HT.01.04.TH.2003
No. C-25309.HT.01.04.TH.2003 tanggal dated 23 October 2003 and was published in the
23 Oktober 2003 dan diumumkan pada Berita State Gazette Republic of Indonesia No. 910 dated
Negara Republik Indonesia No. 910 tanggal 23 October 2003 Supplement No. 93.
23 Oktober 2003, Tambahan No. 93.
23
Page 1038
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
d. Penawaran umum perdana saham dan kuasi- d. Initial public offering of share and quasi-
reorganisasi (lanjutan) reorganisation (continued)
Kuasi-reorganisasi (lanjutan) Quasi-reorganisation (continued)
Pada tanggal 30 Oktober 2003, RUPS-LB Bank On 30 October 2003, Bank Mandiri’s RUPS-LB
Mandiri menyetujui kuasi-reorganisasi pada approved the quasi-reorganisation as of
tanggal 30 April 2003 tersebut sebagaimana 30 April 2003, which were notarised by Sutjipto, S.H.,
terdapat dalam Akta Notaris Sutjipto, S.H., in Notarial Deed No. 165 dated 30 October 2003.
No. 165 tanggal 30 Oktober 2003.
e. Divestasi kepemilikan saham oleh Pemerintah e. Divestment of Government share ownership
Pada tanggal 11 Maret 2004, Pemerintah telah On 11 March 2004, the Government divested
melakukan divestasi lanjutan atas 10,00% another 10.00% of its ownership in Bank Mandiri
kepemilikan di Bank Mandiri atau sebanyak which was equivalent to 2,000,000,000 Series B
2.000.000.000 lembar Saham Biasa Seri B melalui common shares through private placement
private placement (Catatan 40a). (Note 40a).
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham Bank of shares, changes in share capital of Bank
Mandiri dan pembelian kembali saham Bank Mandiri and repurchase of Bank Mandiri shares
Mandiri
Penawaran umum obligasi dan medium term Public offering of Bank Mandiri subordinated
notes subordinasi Bank Mandiri bonds and medium term notes
Pada tanggal 23 Juni 2023, Bank Mandiri On 23 June 2023, Bank Mandiri issued Subordinated
menerbitkan Medium Term Notes Subordinasi II Medium Term Notes II Bank Mandiri Year 2023 with
Bank Mandiri Tahun 2023 dengan nilai nominal nominal value of Rp100,000.
sebesar Rp100.000.
Penawaran umum obligasi dan medium term Public offering of Bank Mandiri bonds and
notes Bank Mandiri medium term notes
Pada tanggal 19 Desember 2025, Bank Mandiri On 19 December 2025, Bank Mandiri issued
menerbitkan Obligasi Keberlanjutan Berkelanjutan Continuous Sustainability Bond I Bank Mandiri Phase
I Bank Mandiri Tahap I Tahun 2025 (“Obligasi I Year 2025 (“Continuous Sustainability Bond I Phase
Keberlanjutan Berkelanjutan I Tahap I”) dengan I”) with nominal value of Rp5,000,000. Public offering
nilai nominal sebesar Rp5.000.000. Penawaran of Continuous Sustainability Bond I Bank Mandiri
Umum Berkelanjutan Obligasi Keberlanjutan Phase I Year 2025 was effective based on Letter of
Berkelanjutan I Bank Mandiri Tahap I Tahun 2025 FSA Capital Market No. S-134/D.04/2025 dated
efektif sesuai Surat OJK Pasar Modal 12 December 2025.
No. S-134/D.04/2025 tanggal 12 Desember 2025.
Pada tanggal 25 Maret 2025, Bank Mandiri On 25 March 2025, Bank Mandiri issued Continuous
menerbitkan Obligasi Berwawasan Lingkungan Green Bond I Bank Mandiri Phase II Year 2025
Berkelanjutan I Bank Mandiri Tahap II Tahun 2025 (“Continuous Green Bond I Phase II”) with nominal
(“Obligasi Berwawasan Lingkungan Berkelanjutan value of Rp5,000,000.
I Tahap II”) dengan nilai nominal sebesar
Rp5.000.000.
Pada tanggal 24 Maret 2025, Bank Mandiri On 24 March 2025, Bank Mandiri issued the fifth
menerbitkan Euro Medium Term Notes (EMTN) Euro Medium Term Notes (EMTN), with a nominal
kelima, dengan nilai nominal sebesar value of USD800,000,000 (full amount) in the
USD800.000.000 (nilai penuh) di Singapore Singapore Exchange (SGX).
Exchange (SGX).
24
Page 1039
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham Bank of shares, changes in share capital of Bank
Mandiri dan pembelian kembali saham Bank Mandiri and repurchase of Bank Mandiri shares
Mandiri (lanjutan) (continued)
Penawaran umum obligasi dan medium term Public offering of Bank Mandiri bonds and
notes Bank Mandiri (lanjutan) medium term notes (continued)
Pada tanggal 4 Juli 2023, Bank Mandiri On 4 July 2023, Bank Mandiri issued Continuous
menerbitkan Obligasi Berwawasan Lingkungan Green Bond I Bank Mandiri Phase I Year 2023
Berkelanjutan I Bank Mandiri Tahap I Tahun 2023 (“Continuous Green Bond I Phase I”) with nominal
(“Obligasi Berwawasan Lingkungan Berkelanjutan value of Rp5,000,000. Public offering of Continuous
I Tahap I”) dengan nilai nominal sebesar Green Bond I Bank Mandiri Phase I Year 2023 was
Rp5.000.000. Penawaran Umum Berkelanjutan effective based on Letter of FSA Capital Market No.
Obligasi Berwawasan Lingkungan Berkelanjutan I S-137/D.04/2023 dated 21 June 2023.
Bank Mandiri Tahap I Tahun 2023 efektif sesuai
Surat OJK Pasar Modal No. S-137/D.04/2023
tanggal 21 Juni 2023.
Pada tanggal 4 April 2023, Bank Mandiri On 4 April 2023, Bank Mandiri issued the fourth Euro
menerbitkan Euro Medium Term Notes (EMTN) Medium Term Notes (EMTN), with
keempat, dengan nilai nominal sebesar a nominal value of USD300,000,000 (full amount) in
USD300.000.000 (nilai penuh) di Singapore the Singapore Exchange (SGX).
Exchange (SGX).
Pada tanggal 19 April 2021, Bank Mandiri On 19 April 2021, Bank Mandiri issued the third
menerbitkan EMTN ketiga, yaitu Sustainability EMTN, namely the Sustainability Bond Bank
Bond Bank Mandiri 2021, dengan nilai nominal Mandiri 2021, with a nominal value of
sebesar USD300.000.000 (nilai penuh) di SGX. USD300,000,000 (full amount) in the SGX.
Pada tanggal 13 Mei 2020, Bank Mandiri On 13 May 2020, Bank Mandiri issued the second
menerbitkan EMTN kedua, dengan nilai nominal EMTN with nominal value of USD500,000,000
sebesar USD500.000.000 (nilai penuh) dan pada (full amount) and on 11 April 2019, the Bank issued
tanggal 11 April 2019, menerbitkan EMTN the first EMTN with nominal value of
pertama, dengan nominal sebesar USD750,000,000 (full amount) in the SGX.
USD750.000.000 (nilai penuh) di SGX.
Pada tanggal 12 Mei 2020, Bank Mandiri On 12 May 2020, Bank Mandiri issued Continuous
menerbitkan Obligasi Berkelanjutan II Bank Bonds II Bank Mandiri Phase I Year 2020
Mandiri Tahap I Tahun 2020 (“Obligasi (“Continuous Bonds II Phase I”) with nominal value of
Berkelanjutan II Tahap I”) dengan nilai nominal Rp1,000,000. Public offering of Continuous Bonds II
sebesar Rp1.000.000. Penawaran Umum Bank Mandiri Phase I Year 2020 was effective based
Berkelanjutan Obligasi Berkelanjutan II Bank on Letter of FSA Capital Market No. S-133/D.04/2020
Mandiri Tahap I Tahun 2020 efektif sesuai Surat dated 30 April 2020.
OJK Pasar Modal No. S-133/D.04/2020 tanggal
30 April 2020.
Pada tanggal 15 Juni 2017, Bank Mandiri On 15 June 2017, Bank Mandiri issued Continuous
menerbitkan Obligasi Berkelanjutan I Bank Bonds I Bank Mandiri Phase II Year 2017
Mandiri Tahap II Tahun 2017 (“Obligasi ("Continuous Bonds I Phase II") with
Berkelanjutan I Tahap II”) dengan nilai nominal a nominal value of Rp6,000,000.
sebesar Rp6.000.000.
25
Page 1040
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham Bank of shares, changes in share capital of Bank
Mandiri dan pembelian kembali saham Bank Mandiri and repurchase of Bank Mandiri shares
Mandiri (lanjutan) (continued)
Penawaran umum obligasi dan medium term Public offering of Bank Mandiri bonds and
notes Bank Mandiri (lanjutan) medium term notes (continued)
Pada tanggal 30 September 2016, Bank Mandiri On 30 September 2016, Bank Mandiri issued
menerbitkan Obligasi Berkelanjutan I Bank Continuous Bonds I Bank Mandiri Phase I Year 2016
Mandiri Tahap I Tahun 2016 (“Obligasi (“Continuous Bonds I Phase I”) with nominal amount
Berkelanjutan I Tahap I”) dengan nilai nominal of Rp5,000,000. Public offering of Continuous Bonds
sebesar Rp5.000.000. Penawaran Umum I Phase I, Continuous Bonds I Phase II, and
Berkelanjutan Obligasi Berkelanjutan I Tahap I, Continuous Bonds I Phase III was effective based on
Obligasi Berkelanjutan I Tahap II dan Obligasi Letter of FSA Capital Market No. S-530/D.04/2016
Berkelanjutan I Tahap III efektif sesuai Surat OJK dated on 22 September 2016.
Pasar Modal No. S-530/D.04/2016 tanggal
22 September 2016.
Penawaran umum terbatas saham Bank Limited public offering of Bank Mandiri shares
Mandiri
Untuk penguatan struktur permodalan, Bank To strengthen the capital structure, the Bank
Mandiri meningkatkan modal ditempatkan dan increased its issued and paid-up capital through the
disetor melalui Penawaran Umum Terbatas Limited Public Offering ("LPO") with Pre-emptive
(“PUT”) dengan Hak Memesan Efek Terlebih Rights ("HMETD"). Bank Mandiri had submitted the
Dahulu (“HMETD”). Terkait dengan PUT tersebut, first and second registration statement regarding of
Bank Mandiri telah menyampaikan pernyataan this LPO to the Financial Services Authority (“FSA”),
pendaftaran pertama dan kedua kepada Otoritas previously the Capital Market Supervisory Board and
Jasa Keuangan (“OJK”), dahulu Badan Pengawas Financial Institution ("Bapepam and LK") on
Pasar Modal dan Lembaga Keuangan (“Bapepam 26 December 2010 and 18 January 2011. Capital
dan LK”), pada tanggal 26 Desember 2010 dan Market Supervisory Board and Financial Institution
tanggal 18 Januari 2011. Bapepam dan LK on 27 January 2011 based on the Bapepam and LK
berdasarkan Surat Pelaksana Ketua Bapepam Acting Chief Letter No. S-807/BL/2011 stated that the
dan LK No. S-807/BL/2011 tanggal LPO with HMETD of Bank Mandiri had been
27 Januari 2011 menyatakan bahwa pendaftaran effective. The Bank also obtained an approval from
PUT dengan HMETD Bank Mandiri tersebut telah the shareholders based on the decision of
efektif. Bank Mandiri juga telah memperoleh Extraordinary General Meeting of Shareholder dated
persetujuan pemegang saham sesuai hasil on 28 January 2011 as stated in Notary Deed by
keputusan RUPS-LB tanggal 28 Januari 2011 Dr. A. Partomuan Pohan, S.H., LLM No. 15 dated
sebagaimana terdapat dalam Akta Notaris 25 February 2011 and had been reported to the
Dr. A. Partomuan Pohan, S.H., LLM No. 15 Ministry of Law and Human Rights Republic of
tanggal 25 Februari 2011 yang telah dilaporkan Indonesia with the receipt No. AHU-AH.01.10-07446
kepada Menteri Hukum dan Hak Asasi Manusia dated 10 March 2011. The Bank also registered it to
Republik Indonesia dengan bukti penerimaan Company Listing No. AHU-0019617.AH.01.09 Year
laporan No. AHU-AH.01.10-07446 tanggal 2011 dated 10 March 2011.
10 Maret 2011 dan telah didaftarkan pada Daftar
Perseroan No. AHU-0019617.AH.01.09 Tahun
2011 tanggal 10 Maret 2011.
Total HMETD yang diterbitkan Bank Mandiri Total number of HMETD issued by Bank Mandiri was
adalah sebanyak 2.336.838.591 lembar saham 2,336,838,591 shares at a price of Rp5,000 (full
dengan harga sebesar Rp5.000 (nilai penuh) per amount) per share which had been determined on
lembar yang telah ditetapkan pada tanggal 25 January 2011 and the execution period of Pre-
25 Januari 2011 dan pelaksanaan periode emptive Rights trading started from 14 February 2011
perdagangan HMETD dimulai tanggal until 21 February 2011.
14 Februari 2011 sampai dengan tanggal
21 Februari 2011.
26
Page 1041
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham Bank of shares, changes in share capital of Bank
Mandiri dan pembelian kembali saham Bank Mandiri and repurchase of Bank Mandiri shares
Mandiri (lanjutan) (continued)
Penawaran umum terbatas saham Bank Limited public offering of Bank Mandiri shares
Mandiri (lanjutan) (continued)
Pemerintah Republik Indonesia sebagai The Government of the Republic of Indonesia as the
pemegang saham mayoritas Bank Mandiri, tidak controlling shareholder of Bank Mandiri, did not
melaksanakan haknya untuk memperoleh execute its right to acquire the HMETD, and
HMETD, namun mengalihkannya kepada transferred it to other public shareholders.
pemegang saham publik lainnya, sehingga As a result of this, Government’s ownership in Bank
komposisi persentase kepemilikan saham Mandiri was reduced or diluted from 66.68%, prior to
Pemerintah pada Bank Mandiri menjadi berkurang the execution of HMETD, to 60.00% after the
atau mengalami dilusi dari sebesar 66,68% execution of the HMETD.
sebelum periode pelaksanaan HMETD menjadi
sebesar 60,00% setelah pelaksanaan HMETD.
Perubahan modal saham Bank Mandiri Changes in share capital of Bank Mandiri
Rincian perubahan modal saham ditempatkan dan The details of changes in issued and fully paid-in-
disetor (Catatan 40a) adalah sebagai berikut: capital (Note 40a) are as follows:
Total saham/
Number of
shares
Setoran awal dalam pendirian oleh Initial capital injection by
Pemerintah di tahun 1998 4.000.000 the Government in 1998
Penambahan modal disetor oleh Increase in paid-in capital by
Pemerintah di tahun 1999 251.000 the Government in 1999
4.251.000
Penambahan modal disetor oleh Increase in paid-in capital by
Pemerintah di tahun 2003 5.749.000 the Government in 2003
10.000.000
Penurunan nilai nominal saham Decrease in par value per share
dari Rp1.000.000 (nilai penuh) from Rp1,000,000 (full amount)
menjadi Rp500 (nilai penuh) per saham to Rp500 (full amount) per share
melalui stock split di tahun 2003 20.000.000.000 through stock split in 2003
Saham yang berasal dari konversi MSOP I
pada tahun 2004 132.854.872 Shares from conversion of MSOP I in 2004
Saham yang berasal dari konversi MSOP I
pada tahun 2005 122.862.492 Shares from conversion of MSOP I in 2005
Saham yang berasal dari konversi MSOP I
pada tahun 2006 71.300.339 Shares from conversion of MSOP I in 2006
Saham yang berasal dari konversi MSOP II
pada tahun 2006 304.199.764 Shares from conversion of MSOP II in 2006
Saham yang berasal dari konversi MSOP I
pada tahun 2007 40.240.621 Shares from conversion of MSOP I in 2007
Saham yang berasal dari konversi MSOP II
pada tahun 2007 343.135 Shares from conversion of MSOP II in 2007
Saham yang berasal dari konversi MSOP III
pada tahun 2007 77.750.519 Shares from conversion of MSOP III in 2007
27
Page 1042
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham Bank of shares, changes in share capital of Bank
Mandiri dan pembelian kembali saham Bank Mandiri and repurchase of Bank Mandiri shares
Mandiri (lanjutan) (continued)
Perubahan modal saham Bank Mandiri Changes in share capital of Bank Mandiri
(lanjutan) (continued)
Total saham/
Number of
shares
Saham yang berasal dari konversi MSOP I
pada tahun 2008 8.107.633 Shares from conversion of MSOP I in 2008
Saham yang berasal dari konversi MSOP II
pada tahun 2008 399.153 Shares from conversion of MSOP II in 2008
Saham yang berasal dari konversi MSOP III
pada tahun 2008 147.589.260 Shares from conversion of MSOP III in 2008
Saham yang berasal dari konversi MSOP II
pada tahun 2009 86.800 Shares from conversion of MSOP II in 2009
Saham yang berasal dari konversi MSOP III
pada tahun 2009 64.382.217 Shares from conversion of MSOP III in 2009
Saham yang berasal dari konversi MSOP II
pada tahun 2010 6.684.845 Shares from conversion of MSOP II in 2010
Saham yang berasal dari konversi MSOP III
pada tahun 2010 19.693.092 Shares from conversion of MSOP III in 2010
Penambahan modal melalui PUT Increase of capital through Limited Public
dengan HMETD Offering (LPO) with Pre-emptive Rights
pada tahun 2011 2.336.838.591 in 2011
Penurunan nilai nominal saham dari Decrease of par value of share
Rp500 (nilai penuh) menjadi from Rp500 (full amount) to
Rp250 (nilai penuh) per saham Rp250 (full amount) per share
melalui stock split di tahun 2017 23.333.333.333 through stock split in 2017
Penurunan nilai nominal saham dari Decrease of par value of share
Rp250 (nilai penuh) menjadi from Rp250 (full amount) to
Rp125 (nilai penuh) per saham Rp125 (full amount) per share
melalui stock split di tahun 2023 46.666.666.666 through stock split in 2023
Total 93.333.333.332 Total
Pemecahan nilai nominal saham Bank Mandiri: Stock split of Bank Mandiri:
Berdasarkan keputusan RUPS-LB tanggal Based on the decision of the Extraordinary General
21 Agustus 2017 yang dituangkan dalam Akta Meeting of Shareholders (“RUPS-LB”) dated
No. 36, tanggal 24 Agustus 2017, yang dibuat di 21 August 2017 as stated in the Notarial Deed of
hadapan Ashoya Ratam S.H., M.Kn., pemegang Ashoya Ratam, S.H., M.Kn., No. 36 dated
saham Bank Mandiri antara lain menyetujui 24 August 2017, the shareholders of Bank Mandiri,
pemecahan nilai nominal saham (stock split) Bank approved the stock split of the Bank from Rp500
dari Rp500 (nilai penuh) per saham menjadi (full amount) per share to Rp250 (full amount) per
Rp250 (nilai penuh) per saham sehingga modal share which resulted increase in issued capital into
ditempatkan menjadi sejumlah 46.666.666.666 46,666,666,666 shares consisting of 1 (one)
lembar saham yang terdiri atas 1 (satu) lembar Dwiwarna Series A share and 46,666,666,665
saham Seri A Dwiwarna dan 46.666.666.665 Series B shares.
lembar saham Seri B.
28
Page 1043
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham of shares, changes in share capital of Bank
Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares
Bank Mandiri (lanjutan) (continued)
Perubahan modal saham Bank Mandiri Changes in share capital of Bank Mandiri
(lanjutan) (continued)
Berdasarkan keputusan RUPS Tahunan tanggal Based on the decision of the Annual General
14 Maret 2023 yang dituangkan dalam Akta Meeting of Shareholders (“RUPS”) dated 14 March
No. 12 tanggal 16 Maret 2023, yang dibuat di 2023, as stated in the Notarial Deed of Utiek R.
hadapan Utiek R. Abdurachman S.H., MLI., M.Kn., Abdurachman S.H., MLI., M.Kn., No. 12 dated
pemegang saham Bank Mandiri antara lain 16 March 2023, the shareholders of Bank Mandiri,
menyetujui pemecahan nilai nominal saham among others, approved a stock split of the Bank
(stock split) Bank dari Rp250 (nilai penuh) per from Rp250 (full amount) per share to Rp125 (full
saham menjadi Rp125 (nilai penuh) per saham amount) per share. This results in an increase in the
sehingga modal ditempatkan menjadi sejumlah issued capital to a total of 93,333,333,332 shares,
93.333.333.332 lembar saham yang terdiri atas consisting of 1 (one) Dwiwarna Series A shares and
1 (satu) lembar saham Seri A Dwiwarna dan 93,333,333,331 Series B common shares.
93.333.333.331 lembar saham Seri B.
Untuk saham Seri A Dwiwarna milik Negara For the Dwiwarna Series A shares owned by the
Republik Indonesia akan tetap dipertahankan Republic of Indonesia, 1 (one) share will be
1 (satu) saham dan sisanya akan diperhitungkan retained, and the remaining will be allocated to
untuk menambah saham Seri B milik Negara increase the Series B common shares owned by the
Republik Indonesia. Pelaksanaan stock split Republic of Indonesia. The stock split was effective
berlaku efektif pada tanggal 6 April 2023. on 6 April 2023.
Pembelian kembali saham Bank Mandiri Repurchase of Bank Mandiri shares
Tahun 2020 Year 2020
Bank Mandiri melalui surat No. CEO/30/2020 Bank Mandiri through letter No. CEO/30/2020 dated
tanggal 18 Maret 2020 mengajukan permohonan 18 March 2020 submit a request for approval of
persetujuan pelaksanaan pembelian kembali repurchase of the Bank’s treasury stock to FSA
saham Bank Mandiri kepada OJK secara bertahap gradually with maximum amount Rp2,000,000, and
sebanyak-banyaknya sebesar Rp2.000.000, dan has been approved by FSA through letter
telah disetujui oleh OJK melalui surat No. S-50/PB.31/2020 dated 19 March 2020.
No. S-50/PB.31/2020 tanggal 19 Maret 2020.
Bank Mandiri melalui surat No. CEO/30/2020 Bank Mandiri through letter No. CEO/30/2020 dated
tanggal 18 Maret 2020 mengajukan permohonan 18 March 2020 submit a request for approval of
persetujuan pelaksanaan pembelian kembali repurchase of the Bank’s treasury stock to FSA
saham Bank Mandiri kepada OJK secara bertahap gradually with maximum amount Rp2,000,000, and
sebanyak-banyaknya sebesar Rp2.000.000, dan has been approved by FSA through letter
telah disetujui oleh OJK melalui surat No. S-50/PB.31/2020 dated 19 March 2020.
No. S-50/PB.31/2020 tanggal 19 Maret 2020. Furthermore, Bank Mandiri has declared this
Selanjutnya, Bank Mandiri telah menyampaikan information to Indonesia Stock Exchange (“IDX”) on
keterbukaan informasi kepada Bursa Efek 20 March 2020 regarding execution plan of
Indonesia (“BEI”) tanggal 20 Maret 2020 repurchase treasury stock that had been issued and
sehubungan dengan rencana pembelian kembali registered in IDX with maximum amount
saham yang telah dikeluarkan dan tercatat di BEI Rp2,000,000. Treasury stock repurchase will be
sebanyak-banyaknya sebesar Rp2.000.000. executed gradually for 3 (three) months since
Pembelian kembali tersebut akan dilakukan 20 March 2020 until 19 June 2020.
secara bertahap untuk periode 3 (tiga) bulan
terhitung sejak tanggal 20 Maret 2020 sampai
dengan tanggal 19 Juni 2020.
29
Page 1044
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham of shares, changes in share capital of Bank
Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares
Bank Mandiri (lanjutan) (continued)
Pembelian kembali saham Bank Mandiri Repurchase of Bank Mandiri shares (continued)
(lanjutan)
Tahun 2020 (lanjutan) Year 2020 (continued)
Bank Mandiri telah melakukan pembelian kembali Bank Mandiri has executed repurchase of Bank
saham sebanyak 35.400.000 lembar saham (nilai Mandiri shares amounted to 35,400,000 shares
nominal Rp250 (nilai penuh) per lembar saham) (nominal value of Rp250 (full amount) per share)
dengan harga perolehan sebesar Rp150.895. with acquisition price of Rp150,895. In December
Pada bulan Desember 2022, Bank Mandiri telah 2022, Bank Mandiri had released 35,400,000
melepaskan saham treasuri sebanyak 35.400.000 treasury shares.
lembar saham.
Tahun 2025 Year 2025
Bank melalui surat No. CEO/60/2025 tanggal The Bank, through its letter No. CEO/60/2025 dated
18 Maret 2025 mengajukan permohonan 18 March 2025, submitted a request for approval of
persetujuan rencana pembelian kembali the Bank’s shares buyback for at most
(buyback) saham Bank sebanyak-banyaknya Rp1,170,000. The Bank’s plan on shares buyback
sebesar Rp1.170.000. Rencana buyback saham was approved by Financial Services Authority (FSA)
Bank telah disetujui oleh Otoritas Jasa Keuangan through its letter No.S-34/PB.21/2025 dated
(OJK) melalui surat No. S-34/PB.21/2025 pada 21 March 2025 and approved by Annual General
tanggal 21 Maret 2025 dan telah mendapatkan Meeting of Shareholders held on 25 March 2025
persetujuan pada Rapat Umum Pemegang notarized by Notary Utiek R. Abdurachman, SH.,
Saham Tahunan Bank yang diselenggarakan MLL, MKn. in Jakarta. The Bank's share buyback
pada tanggal 25 Maret 2025, yang diaktakan oleh will be held as treasury shares with the total
Notaris Utiek R. Abdurachman, SH., MLL, MKn. di buyback amounting to a maximum of Rp1,170,000,
Jakarta. Buyback saham Bank akan disimpan including buyback costs and taxes.
sebagai saham treasuri dengan jumlah seluruh
buyback sebesar-besarnya Rp1.170.000 sudah
termasuk biaya buyback dan pajak.
Bank juga telah menyampaikan keterbukaan The Bank conveyed its information disclosure to the
informasi kepada OJK sehubungan dengan FSA in connection with the plan of shares buyback
rencana pembelian kembali saham yang telah previously issued and listed on the Indonesia Stock
dikeluarkan dan tercatat di Bursa Efek Indonesia Exchange for as many as Rp1,170,000 through its
sebanyak-banyaknya sebesar Rp1.170.000 letter No.CRL.SCS/CMA.600/2025 dated
melalui surat No. CRL.SCS/CMA.600/2025 14 February 2025. The buyback is conducted for a
tanggal 14 Februari 2025. Pembelian kembali period of 12 months following the Annual General
tersebut dilaksanakan untuk periode 12 bulan Meeting of Shareholders on a gradual basis, which
setelah tanggal Rapat Umum Pemegang Saham is within a period between 25 March 2025 to
Tahunan secara bertahap, yaitu dalam periode 26 25 March 2026.
Maret 2025 sampai dengan 25 Maret 2026.
Buyback Bank dilakukan antara lain dengan The Bank’s share buyback was conducted, among
tujuan untuk menjaga stabilitas harga saham Bank other purposes, to maintain the stability of the
agar tetap mencerminkan kondisi fundamental Bank’s share price so that it continues to reflect the
Bank serta untuk memperkuat kepercayaan Bank’s fundamental conditions, as well as to
pemangku kepentingan terhadap nilai dan strengthen stakeholder confidence in the Bank’s
prospek jangka panjang Bank. Lebih lanjut, tujuan value and long-term prospects. Furthermore,
lainnya adalah pengalihan saham hasil buyback another objective is the transfer of shares from the
untuk pelaksanaan program kepemilikan saham buyback for the implementation of the employee
bagi pegawai. stock ownership program.
30
Page 1045
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham of shares, changes in share capital of Bank
Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares
Bank Mandiri (lanjutan) (continued)
Pembelian kembali saham Bank Mandiri Repurchase of Bank Mandiri shares (continued)
(lanjutan)
Tahun 2025 (lanjutan) Year 2025 (continued)
Pada posisi tanggal 31 Desember 2025, Bank As of 31 December 2025, the Bank had
telah melakukan pembelian kembali saham repurchased a total of 84,250,000 shares (par value
sejumlah 84.250.000 lembar saham (nilai nominal of Rp125 (full amount) per share) at an acquisition
Rp125 (nilai penuh) per lembar saham) dengan price of Rp403,625 and average purchase price of
harga perolehan sebesar Rp403.625 dan rata-rata Rp4,791 (full amount) pr share, based on the
harga pembelian sebesar Rp4.791 (nilai penuh) monthly report data from PT Datindo Entrycom as
per lembar saham, berdasarkan data laporan Bank Mandiri’s Share Registrar. The report on the
bulanan dari PT Datindo Entrycom selaku Biro buyback realization has been carried out by the
Administrasi Efek Bank Mandiri. Laporan realisasi Bank through letter No. CEO/02/2026 dated
buyback sudah dilakukan Bank melalui surat No. 13 January 2026 concerning the Submission of the
CEO/02/2026 tanggal 13 Januari 2026 perihal Realization of the Buyback Report of PT Bank
Penyampaian Laporan Realisasi Pembelian Mandiri (Persero) Tbk Shares for December 2025.
Kembali Saham PT Bank Mandiri (Persero) Tbk
periode Desember 2025.
g. Entitas Anak g. Subsidiaries
Entitas Anak yang tercakup dalam laporan Subsidiaries included in the consolidated financial
keuangan konsolidasian adalah sebagai berikut: statements are as follows:
Persentase
Kepemilikan %/
Percentage of
Ownership %
31 31
Desember Desember
2025/ 2024/
31 31
Jenis Usaha/ Kedudukan/ December December
Nama Entitas Anak Nature of Business Domicile 2025 2024 Name of Subsidiaries
PT Bank Syariah Indonesia Tbk Perbankan syariah/ PT Bank Syariah Indonesia Tbk
(dahulu PT Bank Syariah Mandiri)*) Sharia banking Jakarta 51,47 51,47 (formerly PT Bank Syariah Mandiri)*)
Perbankan/
Bank Mandiri (Europe) Limited (BMEL) Commercial banking London 100,00 100,00 Bank Mandiri (Europe) Limited (BMEL)
PT Mandiri Sekuritas Sekuritas/Securities Jakarta 99,99 99,99 PT Mandiri Sekuritas
PT Bank Mandiri Taspen Perbankan/ PT Bank Mandiri Taspen
(dahulu PT Bank Mandiri Taspen Pos) Commercial banking Jakarta 51,10 51,10 (formerly PT Bank Mandiri Taspen Pos)
Pembiayaan konsumen/
PT Mandiri Tunas Finance (MTF) Consumer financing Jakarta 51,00 51,00 PT Mandiri Tunas Finance (MTF)
Mandiri International Remittance Layanan remittance/ Mandiri International Remittance
Sendirian Berhad (MIR) Remittance service Kuala Lumpur 100,00 100,00 Sendirian Berhad (MIR)
Asuransi jiwa/
PT AXA Mandiri Financial Services (AMFS) Life insurance Jakarta 51,00 51,00 PT AXA Mandiri Financial Services (AMFS)
Pembiayaan konsumen/
PT Mandiri Utama Finance (MUF) Consumer financing Jakarta 99,99 99,99 PT Mandiri Utama Finance (MUF)
Modal ventura/
PT Mandiri Capital Indonesia (MCI) Venture capital Jakarta 99,99 99,99 PT Mandiri Capital Indonesia (MCI)
*) Lihat Catatan 68 - Peristiwa setelah tanggal laporan. *) See Note 68 - Subsequent events
31
Page 1046
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
Total aset Entitas Anak tersebut (sebelum The Subsidiaries’ total assets (before elimination)
eliminasi) masing-masing sebagai berikut: are as follows:
Total aset (sebelum eliminasi)/
Tahun Total assets (before elimination)
beroperasi
komersial/ 31 Desember 31 Desember
Year of 2025/ 2024/
commercial 31 December 31 December
Nama Entitas Anak operation 2025 2024 Name of Subsidiaries
PT Bank Syariah Indonesia Tbk PT Bank Syariah Indonesia Tbk
(dahulu PT Bank Syariah Mandiri)*) 1955 456.192.606 408.613.432 (formerly PT Bank Syariah Mandiri)*)
Bank Mandiri (Europe) Limited 1999 4.974.960 4.210.018 Bank Mandiri (Europe) Limited
PT Mandiri Sekuritas 1992 6.068.239 5.161.354 PT Mandiri Sekuritas
PT Bank Mandiri Taspen PT Bank Mandiri Taspen
(dahulu PT Bank Mandiri Taspen Pos) 1970 73.025.174 66.232.344 (formerly PT Bank Mandiri Taspen Pos)
PT Mandiri Tunas Finance 1989 28.008.732 34.425.456 PT Mandiri Tunas Finance
Mandiri International Remittance Mandiri International Remittance
Sendirian Berhad 2009 37.556 33.157 Sendirian Berhad
PT AXA Mandiri Financial Services 1991 43.813.450 41.914.379 PT AXA Mandiri Financial Services
PT Mandiri Utama Finance 2015 18.784.576 15.191.908 PT Mandiri Utama Finance
PT Mandiri Capital Indonesia 2015 6.406.076 5.967.873 PT Mandiri Capital Indonesia
Total 637.311.369 581.749.921 Total
*) Lihat Catatan 68 - Peristiwa setelah tanggal laporan. *) See Note 68 - Subsequent events
PT Bank Syariah Indonesia Tbk (dahulu PT Bank Syariah Indonesia Tbk (formerly
PT Bank Syariah Mandiri) PT Bank Syariah Mandiri)
Pada tanggal 12 Oktober 2020, PT Bank Mandiri On 12 October 2020, PT Bank Mandiri (Persero)
(Persero) Tbk (“Bank Mandiri”), PT Bank Rakyat Tbk (“Bank Mandiri”), PT Bank Rakyat Indonesia
Indonesia (Persero) Tbk (“BRI”), PT Bank Negara (Persero) Tbk (“BRI”), PT Bank Negara Indonesia
Indonesia (Persero) Tbk (“BNI”), (Persero) Tbk (“BNI”), PT Bank Syariah Mandiri
PT Bank Syariah Mandiri (“BSM”), PT Bank (“BSM”), PT Bank BRIsyariah Tbk (“BRIS”), and
BRIsyariah Tbk (“BRIS”), dan PT Bank BNI PT Bank BNI Syariah (“BNIS”) have signed
Syariah (“BNIS”) telah menandatangani a Conditional Merger Agreement (“CMA”) for the
Conditional Merger Agreement (“CMA”) atau business merger of BSM, BRIS, and BNIS (Merger
Perjanjian Penggabungan Bersyarat dalam Participating Banks).
rangka penggabungan usaha BSM, BRIS, dan
BNIS (Bank Peserta Penggabungan).
Berdasarkan CMA, setelah tanggal efektif Based on CMA, after the effective date of the
penggabungan, BRIS akan menjadi entitas merger, BRIS will become the surviving legal entity
yang menerima penggabungan secara and all shareholders of BNIS and BSM will become
hukum atau surviving legal entity dan seluruh shareholders of the entity receiving the
pemegang saham BNIS dan BSM akan amalgamation based on the amalgamation ratio.
menjadi pemegang saham dari entitas yang
menerima penggabungan berdasarkan rasio
penggabungan.
Izin Penggabungan diperoleh dari OJK melalui The Merger Approval was obtained from the FSA
Salinan Keputusan Dewan Komisioner OJK through a copy of the Decree of the FSA Board
No. 4/KDK.03/2021 tanggal 27 Januari 2021 of Commissioners No. 4/KDK.03/2021 dated
tentang Pemberian Izin Penggabungan BSM dan 27 January 2021 regarding the Granting of Permits
BNIS ke dalam BRIS serta Izin Perubahan Nama to Merge BSM and BNIS into BRIS as well as
dengan Menggunakan Izin Usaha PT Bank Permits to Change Names by Using PT Bank
BRIsyariah Tbk Menjadi Izin Usaha Atas Nama BRIsyariah Tbk Business Permit to Become
PT Bank Syariah Indonesia Tbk Sebagai Bank Business Permit in the Name of PT Bank Syariah
Hasil Penggabungan. Indonesia Tbk as the Merged Bank.
32
Page 1047
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Syariah Indonesia Tbk (dahulu PT Bank Syariah Indonesia Tbk (formerly
PT Bank Syariah Mandiri) (lanjutan) PT Bank Syariah Mandiri) (continued)
BRIS awalnya didirikan dengan nama PT Bank BRIS was initially established under the name of
Jasa Arta (“BJA”) berdasarkan Akta Pendirian PT Bank Jasa Arta (“BJA”) based on the Deed of
No. 4 tanggal 3 April 1969 yang dibuat dihadapan Establishment No. 4 dated 3 April 1969 of Liem
Liem Toeng Kie, S.H., notaris di Jakarta. Akta Toeng Kie, S.H., notary in Jakarta. The deed has
pendirian ini disahkan oleh Menteri Kehakiman been approved by the Minister of Law of Republic of
Republik Indonesia dalam Surat Keputusan Indonesia in its Decision Letter No. J.A.5/70/4 dated
No. J.A.5/70/4 tanggal 28 Mei 1970 dan telah 28 May 1970 and has been published in the State
diumumkan dalam Berita Negara Republik Gazette of Republic of Indonesia No. 43 dated
Indonesia No. 43 tanggal 28 Mei 1971, Tambahan 28 May 1971, Supplement No. 242/1971.
No. 242/1971.
BJA memperoleh izin usaha untuk beroperasi BJA obtained its business license to operate as
sebagai bank umum dari Menteri Keuangan a commercial bank from Minister of Finance of the
Republik Indonesia No. D.15.1-4-40 tanggal Republic of Indonesia No. D.15.1-4-40 dated
3 Juli 1969. Sejak tanggal 16 Oktober 2008, BJA 3 July 1969. Since 16 October 2008, BJA has
telah memperoleh izin perubahan kegiatan usaha obtained license from Bank Indonesia to change its
bank, dari bank konvensional menjadi bank umum business activities, from a conventional bank into
yang melaksanakan kegiatan usaha berdasarkan a commercial bank based on sharia principles.
prinsip syariah dari Bank Indonesia.
Perubahan nama dan kegiatan usaha The changes in name and business activity based
berdasarkan prinsip syariah dari BJA menjadi on sharia principles from BJA to PT Bank Syariah
PT Bank Syariah BRI didasarkan pada BRI was based on BJA Shareholders’ Approval
Pernyataan Keputusan Persetujuan Bersama Decision Statement, as stated in the Deed No. 45
Seluruh Pemegang Saham Perseroan Terbatas dated 22 April 2008 made before Fathiah Helmi,
BJA, sesuai dengan Akta No. 45 tanggal S.H., notary in Jakarta.
22 April 2008 yang dibuat di hadapan Fathiah
Helmi, S.H., notaris di Jakarta.
Pada tahun 2009, PT Bank Syariah BRI In 2009, PT Bank Syariah BRI changed its name to
melakukan perubahan nama menjadi PT Bank PT Bank BRISyariah based on PT Bank Syariah
BRISyariah sesuai dengan Akta Keputusan BRI Shareholders’ Approval Decision Statement, as
Persetujuan Bersama Seluruh Pemegang Saham stated in Notarial Deed No. 18 dated 14 April 2009
PT Bank Syariah BRI No. 18 tanggal 14 April 2009 made before Fathiah Helmi, S.H., notary in Jakarta
dibuat dihadapan Fathiah Helmi, S.H., notaris di which was subsequently amended by
Jakarta yang selanjutnya diubah dengan Akta PT Bank Syariah BRI Shareholders’ Approval
Keputusan Persetujuan Bersama Seluruh Decision Statement, as stated in Notarial Deed
Pemegang Saham PT Bank Syariah BRI No. 20 No. 20 dated 17 September 2009 made, before
tanggal 17 September 2009, dibuat di hadapan Fathiah Helmi, S.H., notary in Jakarta, which has
Fathiah Helmi, S.H., notaris di Jakarta, yang been approved by the Minister of Law and Human
telah mendapat persetujuan dari Menteri Hukum Rights of the Republic of Indonesia in its Decision
dan Hak Asasi Manusia Republik Indonesia Letter No. AHU-53631.AH.01.02.TH2009 dated
dalam Surat Keputusan 5 November 2009. It was announced in the State
No. AHU-53631.AH.01.02.TH2009 tanggal Gazette of the Republic of Indonesia No. 96 dated
5 November 2009 yang telah diumumkan dalam 1 December 2009, Supplement No. 27908 and
Berita Negara Republik Indonesia No. 96 tanggal Decision Letter from the Governor of Bank
1 Desember 2009, Tambahan No. 27908 Indonesia No. 11/63/KEP.GBI/DpG/2009 dated
dan Surat Keputusan Gubernur Bank Indonesia 15 December 2009.
No. 11/63/KEP.GBI/DpG/2009 tanggal
15 Desember 2009.
33
Page 1048
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Syariah Indonesia Tbk (dahulu PT Bank Syariah Indonesia Tbk (formerly
PT Bank Syariah Mandiri) (lanjutan) PT Bank Syariah Mandiri) (continued)
Pada tanggal 27 Desember 2013, PT Bank On 27 December 2013, PT Bank BRISyariah
BRISyariah mendapatkan izin sebagai bank obtained a license to operate as foreign
devisa berdasarkan surat keputusan Gubernur exchange bank based on the Decision Letter
Bank Indonesia No. 15/139/KEP.GBI/DpG/2013. of the Governor of Bank Indonesia
No. 15/139/KEP.GBI/DpG/2013.
Perjanjian Antar Pemegang Saham Bank Hasil Agreement between Shareholders of the Merged
Penggabungan tanggal 26 Januari 2021 antara Bank dated 26 January 2021 between PT Bank
PT Bank Mandiri (Persero) Tbk (“Bank Mandiri”), Mandiri (Persero) Tbk (“Bank Mandiri”), PT Bank
PT Bank Negara Indonesia (Persero) Tbk (“BNI”), Negara Indonesia (Persero) Tbk (“BNI”), and
dan PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk (“BRI”)
(“BRI”) menyetujui bahwa Bank Mandiri agreed that Bank Mandiri is a party who exercises
merupakan pihak yang melakukan Pengendalian control over the Merged Bank.
atas Bank Hasil Penggabungan.
Selanjutnya keputusan RUPS-LB BRIS terkait Subsequently, the decision of the BRIS’ EGMS
penggabungan BSM dan BNIS kedalam BRIS regarding the merger of BSM and BNIS into BRIS
dinyatakan kembali dalam Akta Pernyataan was restated in the Deed of Statement of Meeting
Keputusan Rapat PT Bank BRIsyariah Tbk Resolutions of PT Bank BRIsyariah Tbk No. 37
No. 37 tanggal 14 Januari 2021 yang dibuat di dated 14 January 2021 made before notary Jose
hadapan notaris Jose Dima Satria S.H., M.Kn., Dima Satria S.H., M.Kn., notary in Jakarta.
notaris di Jakarta.
Perubahan ini telah diterima dan dicatat oleh This amendment was accepted and recorded by the
Menteri Hukum dan Hak Asasi Manusia Republik Minister of Law and Human Rights of the
Indonesia dalam surat keputusan Republic of Indonesia in its Decision Letter
No. AHU-AH.01.10-0011384 tanggal 28 Januari No. AHU-AH.01.10-0011384 dated 28 January
2021 yang berlaku efektif 1 Februari 2021. 2021 which was effective on 1 February 2021.
Transaksi pembentukan PT Bank Syariah The transaction for the establishment of PT Bank
Indonesia Tbk tersebut merupakan kombinasi Syariah Indonesia Tbk is a business combination of
bisnis entitas sepengendali dimana pemegang entities under common control where the controlling
saham pengendali (ultimate shareholder) dari shareholder (ultimate shareholder) of Bank Mandiri,
Bank Mandiri, BNI dan BRI adalah Pemerintah BNI and BRI is the Government of the Republic of
Republik Indonesia. Oleh karena itu, transaksi Indonesia. Therefore, transactions are treated
diperlakukan berdasarkan metode penyatuan based on the pooling of interest method in
kepemilikan sesuai Pernyataan Standar Akuntansi accordance with Statement of Financial Accounting
Keuangan (“PSAK”) 338 “Kombinasi Bisnis Entitas Standards (“SFAS”) 338 “Business Combination of
Sepengendali”. Entities Under Common Control”.
Perbedaan antara jumlah imbalan yang The difference between the amount of consideration
dialihkan dan jumlah tercatat investasi yang transferred and the carrying amount of the
diperoleh dari transaksi ini diakui sebagai “Selisih investment obtained from this transaction is
Nilai Transaksi Kombinasi Bisnis Entitas recognised as “Difference in Value from Business
Sepengendali” dan disajikan sebagai bagian Combination Transactions of Entities Under
"Tambahan Modal Disetor" di bagian ekuitas pada Common Control” and presented as “Additional
laporan posisi keuangan konsolidasian. Ekuitas Paid-in Capital” in the equity section in the
dari PT BRIsyariah Tbk dan PT Bank BNI Syariah consolidated statement of financial position. Prior to
sebelum tanggal penggabungan disajikan sebagai the date of the merger, the equity of
“ekuitas merging entities” pada bagian ekuitas. PT BRIsyariah Tbk and PT Bank BNI Syariah is
presented as “merging entities equity” in the equity
section.
34
Page 1049
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Syariah Indonesia Tbk (dahulu PT Bank Syariah Indonesia Tbk (formerly
PT Bank Syariah Mandiri) (lanjutan) PT Bank Syariah Mandiri) (continued)
Rincian jumlah imbalan yang dialihkan dan jumlah Details of the amount of consideration transferred
tercatat yang diperoleh adalah sebagai berikut: and the carrying amount received are as follows:
Jumlah
Jumlah imbalan tercatat
yang investasi/ Tambahan
dialihkan/ Investment modal disetor/
The consideration carrying Additional
transferred amount paid-in capital
PT Bank Syariah Indonesia Tbk 10.905.424 11.232.496 327.072 PT Bank Syariah Indonesia Tbk
Selanjutnya keputusan RUPS-LB BRIS antara lain Furthermore, the decisions of the BRIS' EGMS,
terkait Perubahan Anggaran Dasar BRIS among others related to the Amendment to the
dinyatakan kembali dalam Akta Pernyataan BRIS Articles of Association, were restated in the
Keputusan Rapat Perubahan Anggaran Dasar Deed of Statement of Meeting Resolutions on the
Perubahan Nama PT Bank BRIsyariah Tbk Amendment of the Articles of Association for the
No. 38 tanggal 14 Januari 2021 yang dibuat di Change of Name of PT Bank BRIsyariah Tbk
hadapan Jose Dima Satria S.H., M.Kn., notaris di No. 38 dated 14 January 2021 made before Jose
Jakarta yang antara lain perubahan nama menjadi Dima Satria S.H., M.Kn., notary in Jakarta, which,
PT Bank Syariah Indonesia Tbk. among others, changed its name to PT Bank
Syariah Indonesia Tbk.
Perubahan ini telah mendapat persetujuan This change was approved by the Minister of Law
Menteri Hukum dan Hak Asasi Manusia Republik and Human Rights of the Republic of Indonesia in
Indonesia dalam Surat Keputusan its Decision Letter No. AHU-0006268.AH.01.02
No. AHU-0006268.AH.01.02 tahun 2021, dan year 2021, and has been received and recorded
telah diterima dan dicatatkan Menteri Hukum dan by the Minister of Law and Human Rights
Hak Asasi Manusia Republik Indonesia dalam of the Republic of Indonesia in its Decision
Surat Keputusan No. AHU-AH.01.03.0061498 dan Letter No. AHU-AH.01.03.0061498 and
No. AHU-AH.01.03.0061501 yang seluruhnya No. AHU-AH.01.03.0061501 which are all set on
ditetapkan tanggal 1 Februari 2021. 1 February 2021.
Selanjutnya perubahan Anggaran Dasar PT Bank Furthermore, changes to the PT Bank Syariah
Syariah Indonesia Tbk melalui Akta Pernyataan Indonesia Tbk Articles of Association through the
Perubahan Anggaran Dasar PT Bank Syariah Deed of Statement of Amendment to the Articles of
Indonesia Tbk No. 146 tanggal 24 Juni 2022 yang Association of PT Bank Syariah Indonesia Tbk
dibuat di hadapan Jose Dima Satria S.H., M.Kn., No. 146 dated 24 June 2022 made before Jose
notaris di Jakarta mengenai penambahan Dima Satria, S.H., M.Kn., notary in Jakarta,
klasifikasi saham Entitas Anak sehingga regarding the addition of the classification of the
mengakibatkan Perubahan Komposisi Subsidiary’s shares resulting in a Change in the
Kepemilikan Entitas Anak dan Perubahan Composition of Subsidiary’s Ownership and
Pengendalian dari Negara Republik Indonesia a Change in Control from the Republic of Indonesia
yang semula Pemegang Saham Pengendali which was originally Ultimate Controlling
Terakhir (PSPT) menjadi Pemegang Saham Shareholders (PSPT) to Controlling Shareholders
Pengendali (PSP) dan telah diterima dan dicatat (PSP) and has been accepted and recorded
oleh Menteri Hukum dan Hak Asasi Manusia by the Minister of Law and Human Rights of the
Republik Indonesia dalam Surat Keputusan Republic of Indonesia in its Decision Letter
No. AHU-AH.01.03-0269107 tanggal 22 Juli 2022 No. AHU-AH.01.03-0269107 dated 22 July 2022
perihal Penerimaan Pemberitahuan Perubahan regarding Acceptance of Notification of
Anggaran Dasar PT Bank Syariah Indonesia Tbk. Amendments to the Articles of Association of
PT Bank Syariah Indonesia Tbk.
35
Page 1050
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Syariah Indonesia Tbk (dahulu PT Bank Syariah Indonesia Tbk (formerly
PT Bank Syariah Mandiri) (lanjutan) PT Bank Syariah Mandiri) (continued)
Selanjutnya perubahan Anggaran Dasar PT Bank Furthermore, the latest changes to the PT Bank
Syariah Indonesia Tbk melalui Akta Pernyataan Syariah Indonesia Tbk Articles of Association
Keputusan Rapat Perubahan Anggaran Dasar PT through the Deed of Statement of Meeting
Bank Syariah Indonesia Tbk No. 191 tanggal Resolutions on Amendments to the Articles of
29 Desember 2022 dibuat di hadapan Muhammad Association of PT Bank Syariah Indonesia Tbk No.
Muazzir, S.H., M.Kn., sebagai pengganti dari Jose 191 dated 29 December 2022 made before
Dima Satria S.H., M.Kn., notaris di Jakarta Muhammad Muazzir, S.H., M.Kn., as a replacement
mengenai modal ditempatkan dan disetor PT for Jose Dima Satria S.H., M.Kn., notary in Jakarta
Bank Syariah Indonesia Tbk melalui mekanisme regarding the issued and paid-up capital of PT Bank
Penambahan Modal dengan Memberikan Hak Syariah Indonesia Tbk through the Capital Increase
Memesan Efek Terlebih Dahulu I ("PMHMETD I"). mechanism by Providing Pre-emptive Rights I
("PMHMETD I").
Anggaran Dasar ini terkait modal ditempatkan dan This Article of Association regarding PT Bank
disetor PT Bank Syariah Indonesia Tbk menjadi Syariah Indonesia Tbk's issued and
sebanyak 46.129.260.138 (empat puluh enam paid-up capital become 46,129,260,138 (forty six
miliar seratus dua puluh sembilan juta dua ratus billion one hundred and twenty nine million two
enam puluh ribu seratus tiga puluh delapan) hundred sixty thousand one hundred thirty eight)
lembar saham dengan nilai nominal seluruhnya shares with a total nominal value of Rp23,064,630.
sebesar Rp23.064.630.
Anggaran Dasar ini telah diterima dan dicatat oleh This Article of Association has been received and
Menteri Hukum dan Hak Asasi Manusia Republik recorded by the Minister of Law and Human Rights
Indonesia dalam Surat Keputusan of the Republic of Indonesia in its Decision Letter
No. AHU-AH.01.03-0497431 tanggal No. AHU-AH.01.03-0497431 dated 29 December
29 Desember 2022 perihal Penerimaan 2022 regarding Acceptance of Notification of
Pemberitahuan Perubahan Anggaran Dasar Amendments to the Articles of Association of
PT Bank Syariah Indonesia Tbk (“BSI”). PT Bank Syariah Indonesia Tbk (“BSI”).
Perubahan Anggaran Dasar BSI melalui Akta The amendment to BSI's Articles of Association was
Pernyataan Keputusan Rapat Umum Pemegang made through the Deed of Decision of the Annual
Saham Tahunan PT Bank Syariah Indonesia Tbk General Meeting of Shareholders PT Bank Syariah
No. 37 tanggal 17 Mei 2024 yang dibuat Indonesia Tbk No. 37 dated 17 May 2024, which
dihadapan Ashoya Ratam S.H., M.Kn., notaris di made before Ashoya Ratam S.H., M.Kn., a notary in
Jakarta mengenai penyesuaian Anggaran Dasar Jakarta, regarding the adjustment of BSI's Articles
BSI dengan ketentuan-ketentuan baru yang terkait of Association with new provisions related to BSI
dengan BSI sebagai Bank Umum Syariah dan as a Sharia Commercial Bank. BSI had received
telah mendapatkan persetujuan dari Menteri approval from the Minister of Law and Human
Hukum dan Hak Asasi Manusia Republik Rights of the Republic of Indonesia in its Decision
Indonesia dalam Surat Keputusan No. AHU- Letter No. AHU-0035266.AH.01.02.Year 2024
0035266.AH.01.02.Tahun 2024 tanggal dated 13 June 2024, and was received and
13 Juni 2024 dan telah diterima dan dicatat oleh recorded by the Minister of Law and Human Rights
Menteri Hukum dan Hak Asasi Manusia Republik of the Republic of Indonesia in its Decision Letter
Indonesia dalam Surat Keputusan No. AHU-AH.01.03-0145286 dated 13 June 2024,
No. AHU-AH.01.03-0145286 tanggal 13 Juni 2024 regarding the Receipt of Notification of
perihal Penerimaan Pemberitahuan Perubahan Amendments to the Articles of Association of
Anggaran Dasar PT Bank Syariah Indonesia Tbk. PT Bank Syariah Indonesia Tbk.
36
Page 1051
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Syariah Indonesia Tbk (dahulu PT Bank Syariah Indonesia Tbk (formerly
PT Bank Syariah Mandiri) (lanjutan) PT Bank Syariah Mandiri) (continued)
Selanjutnya perubahan Anggaran Dasar terakhir Subsequently, the most recent amendment to the
diputuskan dalam RUPS Luar Biasa BSI tanggal Articles of Association was decided at the
22 Desember 2025, dengan keputusannya antara Extraordinary General Meeting of Shareholders
lain menyetujui perubahan Anggaran Dasar (EGMS) of BSI on 22 December 2025, with
Perseroan dalam rangka penyesuaian dengan decisions including approving changes to the
peraturan perundang-undangan dan kebijakan Company’s Articles of Association in order to
antara lain (a) Undang-Undang No. 19 Tahun comply with laws and regulations and policies,
2003 tentang Badan Usaha Milik Negara including (a) Law No. 19 of 2003 concerning State-
sebagaimana diubah terakhir dengan Undang- Owned Enterprises, as last amended by Law No. 16
Undang No. 16 Tahun 2025 tentang Perubahan of 2025 concerning the Fourth Amendment to Law
keempat atas Undang-Undang No. 19 Tahun No. 19 of 2003 concerning State-Owned
2003 tentang Badan Usaha Milik Negara dan (b) Enterprises, and (b) Financial Services Authority
Peraturan Otoritas Jasa Keuangan No. 2 Tahun Regulation No. 2 of 2024 concerning the
2024 mengenai Penerapan Tata Kelola Syariah Implementation of Sharia Governance for Sharia
Bagi Bank Umum Syariah dan Unit Usaha Syariah Commercial Banks and Sharia Business Units,
berikut peraturan pelaksanaannya. along with its implementing regulations.
Perubahan Anggaran Dasar Perseroan ini berlaku The amendment to the Company’s Articles of
efektif sejak tanggal 23 Januari 2026, yaitu sejak Association shall become effective as of 23 January
diterbitkannya Keputusan Menteri Hukum 2026, being the date of issuance of the Decree of
Republik Indonesia Nomor the Minister of Law of the Republic of Indonesia
AHU-0003351.AH.01.02.TAHUN 2026 tentang Number AHU-0003351.AH.01.02.TAHUN 2026
Persetujuan Perubahan Anggaran Dasar concerning the Approval of the Amendment to the
Perseroan Terbatas PT Perusahaan Perseroan Articles of Association of the Limited Liability
(Persero) PT Bank Syariah Indonesia Tbk dan Company PT Perusahaan Perseroan (Persero) PT
Penerimaan Pemberitahuan Perubahan Anggaran Bank Syariah Indonesia Tbk and the Acceptance of
Dasar PT Perusahaan Perseroan (Persero) PT Notification of Amendments to the Articles of
Bank Syariah Indonesia Tbk dari Menteri Hukum Association of PT Perusahaan Perseroan (Persero)
Republik Indonesia Nomor AHU-AH.01.03- PT Bank Syariah Indonesia Tbk from the Minister of
0019406. Law and Human Rights of the Republic of Indonesia
Number AHU-AH.01.03-0019406.
BSI melaksanakan layanan bullion berdasarkan BSI conducts bullion services based on the
persetujuan OJK sebagaimana Surat OJK No S- approval of OJK as stated in OJK Letter No. S-
53/PB.22/2025 tanggal 12 Februari 2025 perihal 53/PB.22/2025 dated 12 February 2025, regarding
Penyelenggaraan Kegiatan Usaha Bulion the Implementation of Bullion Business Activities of
PT Bank Syariah Indonesia Tbk. Izin yang PT Bank Syariah Indonesia Tbk. The license
diperoleh BSI tersebut mencakup kegiatan obtained by BSI includes gold trading and gold
perdagangan emas dan penitipan emas sesuai custody activities in accordance with the provisions
dengan ketentuan POJK No. 17 Tahun 2024 of POJK No. 17 of 2024 concerning the
tentang Penyelenggaraan Kegiatan Usaha Bulion. Implementation of Bullion Business Activities. The
Bank memperoleh tambahan izin layanan bullion bank obtained an additional bullion service license
dalam hal simpanan emas berdasarkan surat OJK for gold deposits based on OJK Letter No. S-
No S-259/PB.22/2025 tanggal 10 November 2025 259/PB.22/2025 dated 10 November 2025.
perihal Penyelenggaraan Produk Simpanan Emas
Kegiatan Usaha Bulion Bank Saudara.
Layanan bulion dilakukan melalui digital channel Bulion services are conducted through the digital
BYOND yang memungkinkan BSI menyediakan channel BYOND, which allows BSI to provide
berbagai produk terkait emas bagi nasabahnya, various gold-related products for its customers,
seperti jual-beli, penitipan dan simpanan emas such as buying and selling, custody, and gold
sesuai prinsip syariah. deposits in accordance with Sharia principles.
37
Page 1052
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Syariah Indonesia Tbk (dahulu PT Bank Syariah Indonesia Tbk (formerly
PT Bank Syariah Mandiri) (lanjutan) PT Bank Syariah Mandiri) (continued)
Sejak tanggal 27 Januari 2026, Bank Mandiri tidak Since 27 January 2026, Bank Mandiri lost its control
lagi memiliki pengendalian atas BSI (Catatan 68). over BSI (Note 68).
Kantor Pusat PT Bank Syariah Indonesia Tbk The Head Office of PT Bank Syariah Indonesia Tbk
beralamat di Gedung The Tower, Jalan Gatot is located at The Tower Building, Jalan Gatot
Subroto No. 27, Kel. Karet Semanggi, Kec. Subroto No. 27, Karet Semanggi Sub-district,
Setiabudi, Jakarta Selatan 12930. Setiabudi District, South Jakarta 12930.
Bank Mandiri (Europe) Limited Bank Mandiri (Europe) Limited
Selanjutnya perubahan Anggaran Dasar terakhir Furthermore, the last amendment to the Articles of
diputuskan dalam RUPS Luar Biasa BSI tanggal Association was decided at the Extraordinary
22 Desember 2025, dengan keputusannya antara General Meeting of Shareholders of BSI on
lain menyetujui perubahan Anggaran Dasar 22 December 2025, with decisions including
Perseroan dalam rangka penyesuaian dengan approving amendments to the Company's Articles
peraturan perundang-undangan dan kebijakan of Association in order to adjust to laws and
antara lain (a) Undang-Undang Nomor 19 Tahun regulations and policies, including (a) Law Number
2003 tentang Badan Usaha Milik Negara 19 of 2003 concerning State-Owned Enterprises as
sebagaimana diubah terakhir dengan Undang last amended by Law Number 16 of 2025
Undang Nomor 16 Tahun 2025 tentang concerning the Fourth Amendment to Law Number
Perubahan keempat atas Undang-Undang Nomor 19 of 2003 regarding State-Owned Enterprises, and
19 Tahun 2003 tentang Badan Usaha Milik Negara (b) Financial Services Authority Regulation Number
dan (b) Peraturan Otoritas Jasa Keuangan Nomor 2 of 2024 regarding the Implementation of Sharia
2 Tahun 2024 mengenai Penerapan Tata Kelola Governance for Sharia Commercial Banks and
Syariah Bagi Bank Umum Syariah dan Unit Usaha Sharia Business Units along with its implementing
Syariah berikut peraturan pelaksanaannya. regulations.
Bank Mandiri (Europe) Limited (“BMEL”) didirikan Bank Mandiri (Europe) Limited (“BMEL”) was
dan berkedudukan di London, Inggris pada established and domiciled in London, United
tanggal 22 Juni 1999 berdasarkan “The Kingdom on 22 June 1999 based on “The
Companies Act 1985 of the United Kingdom”. Companies Act 1985 of the United Kingdom”. BMEL
BMEL didirikan melalui konversi dari Bank Exim was established through the conversion of the
cabang London menjadi Entitas Anak yang dimiliki London branch of Bank Exim into a wholly owned
penuh oleh Bank Mandiri dan efektif beroperasi Subsidiary of Bank Mandiri and has been operating
sejak tanggal 31 Juli 1999. effectively since 31 July 1999.
Sebagai Entitas Anak yang memiliki lisensi Bank As a Subsidiary that has a Commercial Bank license
Komersial di United Kingdom, BMEL disupervisi in the United Kingdom, BMEL is supervised by the
oleh Prudential Regulation Authority (“PRA”) dan Prudential Regulation Authority (“PRA”) and The
Financial Conduct Authority (“FCA”) di bawah Financial Conduct Authority (“FCA”), which are
naungan Bank of England serta HM Treasury of under the supervision of the Bank of England and
the United Kingdom. HM Treasury of the United Kingdom.
PT Mandiri Sekuritas PT Mandiri Sekuritas
PT Mandiri Sekuritas (”Mandiri Sekuritas”), dahulu PT Mandiri Sekuritas ("Mandiri Sekuritas"), formerly
bernama PT Merincorp Securities Indonesia known as PT Merincorp Securities Indonesia
(“MSI”), didirikan berdasarkan Akta ("MSI"), incorporated under Deed
No. 1 tanggal 2 Desember 1991 yang dibuat di No. 1 dated 2 December 1991 of notary Sutjipto,
hadapan notaris Sutjipto, S.H. S.H.
38
Page 1053
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Mandiri Sekuritas (lanjutan) PT Mandiri Sekuritas (continued)
Mandiri Sekuritas merupakan hasil penggabungan Mandiri Sekuritas is the result of the merger of PT
usaha PT Bumi Daya Sekuritas (“BDS”), PT Exim Bumi Daya Sekuritas ("BDS"),
Sekuritas (“ES”) dan PT Merincorp Securities PT Exim Sekuritas ("ES") and PT Merincorp
Indonesia (“MSI”) yang ditempuh dengan cara Securities Indonesia ("MSI") which was
meleburkan BDS dan ES ke dalam MSI. accomplished by merging BDS and ES into MSI.
MSI memperoleh izin usaha sebagai perantara MSI obtained a license as a securities portfolio
perdagangan portofolio efek dan penjamin broker and underwriter of the securities portfolio
emisi portofolio efek dari Ketua Badan from the Chairman of the Capital Market and
Pengawas Pasar Modal dan Lembaga Financial Institutions Supervisory Agency
Keuangan (“Bapepam dan LK”) berdasarkan ("Bapepam and LK") by its decree letter
Surat Keputusan No. KEP-12/PM/1992 dan No. KEP-12/PM/1992 and No. KEP-13/PM/1992
No. KEP-13/PM/1992 dan memulai kegiatan and started its operational activities on
operasionalnya pada tanggal 23 Januari 1992. 23 January 1992. The merger was based on the
Penggabungan usaha tersebut berdasarkan Akta Deed No. 116 dated 31 July 2000 of notary
No. 116 tanggal 31 Juli 2000 yang dibuat di Ny. Vita Buena, S.H., which was approved by the
hadapan notaris Ny. Vita Buena, S.H., yang telah Minister of Law and Legislation of the Republic of
disetujui oleh Menteri Hukum dan Perundang- Indonesia on 25 August 2000 by Decree
undangan Republik Indonesia pada tanggal No. C-18762.HT.01.04-TH.2000 and business
25 Agustus 2000 berdasarkan Surat Keputusan permits obtained previously by MSI can still be used
No. C-18762.HT.01.04-TH.2000 dan izin usaha by PT Mandiri Sekuritas.
yang diperoleh MSI sebelumnya masih bisa tetap
digunakan oleh PT Mandiri Sekuritas.
PT Mandiri Sekuritas memiliki 99,93% dari total PT Mandiri Sekuritas owns 99.93% of total shares
saham PT Mandiri Manajemen Investasi, Entitas of PT Mandiri Manajemen Investasi, a Subsidiary
Anak yang didirikan tanggal 26 Oktober 2004 dan that was established on 26 October 2004 and
bergerak di bidang manajemen dan penasihat engaged in investment management and advisory.
investasi. Mandiri Sekuritas juga memiliki 100% Mandiri Sekuritas also owns 100% of the total
dari total saham Mandiri Securities Pte. Ltd., shares of Mandiri Securities Pte. Ltd., a company
perusahaan yang memperoleh lisensi layanan which obtained a capital market service license for
pasar modal untuk jenis usaha “Dealing in the business type "Dealing in Securities and
Securities and Advising Corporate Finance and Advising Corporate Finance and Monetary Authority
Monetary Authority of Singapore” berdasarkan of Singapore" based on license
lisensi No. CMS100566-1 tanggal No. CMS100566-1 dated 10 November 2016.
10 November 2016.
Pada tanggal 28 Desember 2012, Bank Mandiri On 28 December 2012, Bank Mandiri increased its
melakukan penambahan penyertaan modal dalam capital investment in form of cash at Mandiri
bentuk tunai pada Mandiri Sekuritas, sebesar Sekuritas, amounted to Rp29,512. Bank Mandiri
Rp29.512. Bank Mandiri telah memperoleh obtained approval from Bank Indonesia through its
persetujuan dari Bank Indonesia melalui surat letter dated 31 October 2012 and the circular
tertanggal 31 Oktober 2012 dan Keputusan resolution of shareholders dated 27 December 2012
Pemegang Saham Di Luar Rapat (circular for the capital investment increment.
resolution) tertanggal 27 Desember 2012 atas
penambahan penyertaan modal tersebut.
Setelah dilaksanakannya penambahan After the execution of the additional capital
penyertaan modal tersebut, porsi kepemilikan investment, the Bank's ownership at Mandiri
Bank Mandiri pada Mandiri Sekuritas meningkat Sekuritas increased from 95.69% to 99.99% of the
dari 95,69% menjadi 99,99% dari total seluruh total shares issued by Mandiri Sekuritas. Mandiri
saham yang telah dikeluarkan Mandiri Sekuritas. Sekuritas is domiciled at Menara Mandiri 1, Jalan
Mandiri Sekuritas berdomisili di Menara Mandiri 1, Jenderal Sudirman Kav. 54-55, Jakarta.
Jalan Jenderal Sudirman Kav. 54-55, Jakarta.
39
Page 1054
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Mandiri Taspen PT Bank Mandiri Taspen
PT Bank Sinar Harapan Bali (“BSHB”) didirikan PT Bank Sinar Harapan Bali ("BSHB") was
sebagai Bank Pasar pada tanggal established as the Micro Banking on 23 February
23 Februari 1970 dengan nama MAI Bank Pasar 1970 under the name MAI Bank Pasar Sinar
Sinar Harapan Bali. Harapan Bali.
Selanjutnya, pada tanggal 3 November 1992, Subsequently, on 3 November 1992, BSHB
BSHB mengalami perubahan bentuk badan transformed into Limited Liability Company based
hukum menjadi Perseroan Terbatas berdasarkan on Deed No. 4 by notary Ida Bagus Alit Sudiatmika,
Akta No. 4 yang dibuat di hadapan Ida Bagus Alit S.H., notary in Denpasar and obtained a business
Sudiatmika, S.H., notaris di Denpasar dan license as a Commercial Bank under the decree
memperoleh izin usaha sebagai Bank Umum letter of the Minister of Finance of the Republic of
berdasarkan surat keputusan Menteri Keuangan Indonesia No. 77/KMK.017/1994 dated 10 March
Republik Indonesia No. 77/KMK.017/1994 tanggal 1994.
10 Maret 1994.
Pada tanggal 3 Mei 2008, dilangsungkan On 3 May 2008, shareholders of BSHB and Bank
penandatanganan Akta Akuisisi antara pemegang Mandiri signed the acquisition deed as stated in the
saham BSHB dan Bank Mandiri, sebagaimana Acquisition Deed No. 4 dated 3 May 2008 of notary
tertuang dalam Akta Akuisisi No. 4 tanggal 3 Mei I Wayan Sugitha, S.H., notary in Denpasar. The
2008 dibuat oleh I Wayan Sugitha, S.H., Notaris di signing of the Acquisition deed is the beginning of
Denpasar. Penandatanganan Akta Akuisisi ini Bank Mandiri's ownership of 80.00% BSHB shares,
menandai awal kepemilikan Bank Mandiri atas wherein the management of BSHB will be carried
80,00% saham BSHB, dimana selanjutnya out separately from Bank Mandiri as a stand-alone
pengelolaan BSHB akan dilakukan secara bank with the main focus on developing Micro and
terpisah dari Bank Mandiri sebagai bank yang Small Businesses.
tetap berdiri sendiri (stand-alone bank) dengan
fokus utama pada pengembangan bisnis Mikro
dan Usaha Kecil.
Pada tanggal 24 Juli 2015, OJK telah menyetujui On 24 July 2015, the FSA has approved the name
perubahan nama PT Bank Sinar Harapan Bali changes of PT Bank Sinar Harapan Bali to
menjadi PT Bank Mandiri Taspen Pos dan PT Bank Mandiri Taspen Pos and given permission
memberikan izin untuk melakukan kegiatan usaha to conduct business under the name of Bank
dengan nama Bank Mantap. Perubahan nama Mantap. Name and logo changes approved by FSA
disertai pula izin perubahan logo dari OJK pada on 31 July 2015 and announced to public on
tanggal 31 Juli 2015. Perubahan nama dan logo 7 August 2015.
tersebut telah diumumkan kepada publik pada
tanggal 7 Agustus 2015.
Pada tanggal 9 Oktober 2017, Bank Mandiri On 9 October 2017, Bank Mandiri Taspen Pos held
Taspen Pos mengadakan RUPS-LB yang an Extraordinary General Meeting of Shareholders
menyetujui perubahan komposisi pemegang which approved the changes in the composition of
saham dan perubahan nama dari semula shareholders and the changes of name from
bernama PT Bank Mandiri Taspen Pos menjadi PT Bank Mandiri Taspen Pos to PT Bank Mandiri
PT Bank Mandiri Taspen (“Bank Mantap”). Taspen (“Bank Mantap”).
Untuk menguatkan ekspansi usaha dan menjadi To expand the business and become National Bank
Bank Nasional yang memiliki jaringan usaha di that have branches in all over Indonesia, based on
seluruh pelosok Indonesia, berdasarkan Akta Deed of General Meeting of Shareholders Decision
Keputusan Rapat Umum Pemegang Saham No. 53 dated 31 October 2016 of notary I Gusti
No. 53 tanggal 31 Oktober 2016 dari notaris I Gusti Ngurah Putra Wijaya, S.H., notary in Denpasar as
Ngurah Putra Wijaya, S.H., notaris di Denpasar, affirmed by Meeting Affirmation Decision
yang mana kemudian ditegaskan dengan No. 7 dated 5 March 2019 regarding Transfer of
Penegasan Keputusan Rapat No. 7 tanggal Bank’s Head Office Location.
5 Maret 2019 mengenai Pemindahan Kedudukan
Kantor Pusat Bank.
40
Page 1055
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Mandiri Taspen (lanjutan) PT Bank Mandiri Taspen (continued)
Akta perubahan tersebut telah dilaporkan kepada The Deed has been submitted to Ministry of Law
Menteri Hukum dan Hak Asasi Manusia Republik and Human Right of Republic of Indonesia as stated
Indonesia sebagaimana surat penerimaan on notification acceptance letter of the change of the
pemberitahuan perubahan data Perseroan Company’s Information dated 11 March 2019
tertanggal 11 Maret 2019 No. AHU-AH.01.03- No. AHU-AH.01.03.-138220 and registered on the
138220 dan telah didaftarkan pada daftar Company register No. AHU-0039461.AH.01.11
Perseroan No. AHU-0039461.AH.01.11 Tahun Year 2019 dated 11 March 2019.
2019 tanggal 11 Maret 2019.
Perubahan Anggaran Dasar tersebut juga telah The Change of Bank’s Article of Association has
disetujui berdasarkan Keputusan Menteri Hukum also been approved based on the Decree of Ministry
dan Hak Asasi Manusia Republik Indonesia of Law and Human Right of Republic Indonesia No.
No. AHU-0012925.AH.01.02 Tahun 2019 tentang AHU-0012925.AH.01.02 Year 2019 regarding
Persetujuan Perubahan Anggaran Dasar Approval of Amendments to the Article of
Perseroan Terbatas PT Bank Mandiri Taspen Association of PT Bank Mandiri Taspen and has
serta telah mendapat persetujuan dari Otoritas received approval from FSA No. S-5/PB.1/2019
Jasa Keuangan No. S-5/PB.1/2019 tanggal dated 28 January 2019 regarding Separation and
28 Januari 2019 tentang Rencana Pemisahan dan Transfer of Head Office Location Plan, Bank
Pemindahan Alamat Kantor Pusat (“KP”), Bank Mantap transfered their Head Office from
Mantap memindahkan Kantor Pusatnya yang Denpasar-Bali to Central Jakarta. The head office
semula berkedudukan dan berkantor pusat di relocation was then carried out effectively on
Denpasar-Bali menjadi berkedudukan dan 11 March 2019.
berkantor pusat di Jakarta Pusat. Perpindahan
kantor pusat tersebut kemudian dilaksanakan
secara efektif pada tanggal 11 Maret 2019.
Berdasarkan Keputusan Sirkuler Pemegang Based on Circular Decision of Shareholder
Saham PT Bank Mandiri Taspen tanggal PT Bank Mandiri Taspen dated 16 December 2020
16 Desember 2020 sebagaimana telah as stated on Deed of General Meeting of
dituangkan dalam Akta Pernyataan Keputusan Shareholders Resolutions Statement No. 41 dated
Rapat No. 41 tanggal 28 Desember 2020, 28 December 2020, the ownership of Bank Mandiri
komposisi kepemilikan saham Bank Mandiri di in Bank Mantap become 51.098%, PT Taspen
Bank Mantap menjadi 51,098%, dan saham (Persero) became 48.437%, and individual
PT Taspen (Persero) menjadi 48,437% serta ownership became 0.465%. The change in the
pemegang saham individual menjadi 0,465%. composition of share ownership has been effective
Perubahan komposisi kepemilikan saham since 13 January 2021 with the approval and receipt
tersebut berlaku efektif sejak tanggal 13 Januari of notification of the changes to the Article of
2021 dengan didapatkannya persetujuan dan Association of PT Bank Mandiri Taspen from
penerimaan pemberitahuan perubahan Anggaran Ministry Law and Human Rights regarding the
Dasar PT Bank Mandiri Taspen dari Kementerian changes in authorised capital, issued capital and
Hukum dan Hak Asasi Manusia terkait perubahan paid-in in capital, and from administrative
modal dasar, modal ditempatkan dan modal perspective, by reporting to FSA about the Change
disetor, serta dari sisi administratif dengan of the Shareholder Composition.
dilakukannya laporan perubahan komposisi
permodalan ke Otoritas Jasa Keuangan.
Sebelum tanggal 1 Januari 2011, goodwill yang Prior to 1 January 2011, goodwill arising from the
timbul dari akuisisi PT Bank Mandiri Taspen acquisition of PT Bank Mandiri Taspen amounted to
sebesar Rp19.219 diamortisasi dengan Rp19,219 was amortised using the straight-line
menggunakan metode garis lurus selama 5 (lima) method over 5 (five) years with the consideration of
tahun dengan pertimbangan atas estimasi estimation of economic benefits of the goodwill.
manfaat ekonomis atas goodwill tersebut. Efektif Effective on 1 January 2011, in accordance with
tanggal 1 Januari 2011, sesuai SFAS 103, “Business Combinations”, goodwill is not
PSAK 103, “Kombinasi Bisnis”, goodwill tidak amortised but tested for impairment annually. Bank
diamortisasi tapi diuji penurunan nilai setiap Mandiri periodically evaluates the impairment of
tahunnya. Bank Mandiri secara berkala goodwill in accordance with SFAS 236, “Impairment
melakukan evaluasi terhadap penurunan of Assets” (Note 2r).
nilai goodwill tersebut sesuai PSAK 236
“Penurunan Nilai Aset” (Catatan 2r).
41
Page 1056
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Mandiri Tunas Finance PT Mandiri Tunas Finance
PT Mandiri Tunas Finance (“MTF”), dahulu PT Mandiri Tunas Finance (“MTF”), formerly
PT Tunas Financindo Corporation (“TFC”) adalah PT Tunas Financindo Corporation (“TFC”) is a
perusahaan yang bergerak dalam kegiatan company that engaged in consumer financing
pembiayaan konsumen. activities.
TFC didirikan berdasarkan Akta Notaris Misahardi TFC was established based on Notarial Deed of
Wilamarta, S.H., No. 262 tanggal 17 Mei 1989 dan Misahardi Wilamarta, S.H., No. 262 dated 17 May
disahkan oleh Menteri Kehakiman dalam Surat 1989 and approved by the Ministry of Justice
Keputusan No. C2-4868.HT.01.01.TH.89 tanggal through its Decision Letter
1 Juni 1989 serta diumumkan dalam Lembaran No. C2-4868.HT.01.01.TH.89 dated 1 June 1989
Berita Negara No. 57, Tambahan No. 1369 and published in State Gazette No. 57, Supplement
tanggal 18 Juli 1989. Kegiatan komersial TFC No. 1369 dated 18 July 1989. TFC commenced its
dimulai tahun 1989. TFC memperoleh izin usaha commercial activities in 1989. TFC obtained a
sebagai perusahaan pembiayaan dalam bidang business license to operate as leasing, factoring
sewa menyewa biasa, anjak piutang dan and consumer financing company from Minister of
pembiayaan konsumen dari Menteri Keuangan Finance based on its Decision Letter
berdasarkan Surat Keputusan No. 1021/KMK.013/1989 dated 7 September 1989,
No. 1021/KMK.013/1989 tanggal 7 September No. 54/KMK.013/1992 dated 15 January 1992.
1989, No. 54/KMK.013/1992 tanggal 15 Januari
1992.
Pada tahun 2000 PT Tunas Financindo In 2000, PT Tunas Financindo Corporation (TFC)
Corporation (TFC) telah berubah nama menjadi changed its name to PT Tunas Financindo Sarana
PT Tunas Financindo Sarana (TFS) berdasarkan (TFS) based on Notarial Deed of Adam
Akta Notaris Adam Kasdarmadji, S.H., No. 49 Kasdarmadji, S.H No. 49 dated 18 August 2000 and
tanggal 18 Agustus 2000 dan disahkan oleh was approved by the Minister of Law and Legislation
Menteri Hukum dan Perundang-Undangan dalam under Decree No. C-21195 HT.01.04.TH.2000
Surat Keputusan No. C-21195 HT.01.04.TH.2000 dated 22 September 2000. TFC obtained a
tanggal 22 September 2000. TFC memperoleh izin business license to conduct leasing, factoring, and
usaha untuk melakukan kegiatan sewa guna consumer financing activities from the Minister of
usaha, ajak piutang dan pembiayaan Finance based on its Decision Letter
konsumendari Menteri Keuangan berdasarkan No. 19/KMK.017/2001 dated 19 January 2001.
Surat Keputusan No. 19/KMK.017/2001 tanggal
19 Januari 2001.
Sesuai dengan Akta Notaris Based on Notarial Deed of Dr. A. Partomuan Pohan,
Dr. A. Partomuan Pohan, S.H., LLM pada tanggal S.H., LLM, dated 6 February 2009, entered into and
6 Februari 2009, dilakukan penandatanganan signed a sales and purchase agreement with TFS’s
Akta Jual Beli antara pemegang saham TFS shareholders (PT Tunas Ridean Tbk and PT Tunas
(PT Tunas Ridean Tbk dan PT Tunas Mobilindo Mobilindo Parama) and Bank Mandiri to acquire
Parama) dengan Bank Mandiri, dimana Bank 51.00% ownership of TFS through purchase of
Mandiri mengakuisisi 51,00% kepemilikan saham 1,275,000,000 shares of TFS (the nominal value of
atas TFS melalui pembelian 1.275.000.000 Rp100 (full amount)) per share amounted to
lembar saham TFS (nilai nominal Rp100 (nilai Rp290,000.
penuh)) per lembar saham dengan harga
Rp290.000.
Pengalihan 51,00% kepemilikan TFS kepada The acquisition of 51.00% of TFS shares ownership
Bank Mandiri ini telah disahkan dalam RUPS-LB by Bank Mandiri was approved in the Extraordinary
TFS sebagaimana tertuang dalam Berita Acara General meeting of Shareholders Meeting of TFS as
RUPS-LB No. 8 tanggal 6 Februari 2009 dan telah stated in the Minutes of Extraordinary General
dicatatkan dalam Sistem Administrasi Badan meeting of Shareholders’ No. 8 dated 6 February
Hukum Kementerian Hukum dan Hak Asasi 2009 and listed in Legal Entity Administration
Manusia sebagaimana ditegaskan melalui Surat System of Ministry of Law and Human Rights as
Kementerian Hukum dan Hak Asasi Manusia affirmed by the Ministry of Law and Human Rights
No. AHU-AH.01.10-01575 tertanggal 11 Maret through its Letter No. AHU-AH.01.10-01575 dated
2009. 11 March 2009.
42
Page 1057
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Mandiri Tunas Finance (lanjutan) PT Mandiri Tunas Finance (continued)
Akuisisi ini juga telah disetujui oleh Bank This acquisition had been approved by Bank
Indonesia melalui Keputusan Gubernur Bank Indonesia through the Decree of the Governor of
Indonesia No. 11/3/DPB1/TPB1-1 tertanggal Bank Indonesia No. 11/3/DPB1/TPB1-1 dated
8 Januari 2009. 8 January 2009.
Perubahan nama TFS menjadi MTF dilaksanakan The amendment of the TFS’ name to become MTF
pada tanggal 26 Juni 2009, sesuai Akta was undertaken on 26 June 2009, in accordance
Pernyataan Keputusan Rapat PT Tunas with a Deed of Resolution of Meeting Decision of
Financindo Sarana No. 181 tanggal 26 Juni 2009 PT Tunas Financindo Sarana No. 181 dated
yang ditandatangani oleh notaris Dr. Irawan 26 June 2009, notarised by notary Dr. Irawan
Soerodjo, S.H., M.Si dan telah disahkan oleh Soerodjo, S.H., M.Si and the articles of Association
Menteri Hukum dan Hak Asasi Manusia Republik was approved by the Ministry of Law and Human
Indonesia dalam Surat Keputusan No. AHU- Rights Republic of Indonesia in its Decision Letter
40506.AH.01.02.Tahun 2009 pada tanggal No. AHU-40506.AH.01.02.Tahun 2009 dated
20 Agustus 2009 dan MTF telah memperoleh izin 20 August 2009 and MTF has obtained a business
usaha sebagai perusahaan pembiayaan dalam license to operate as leasing, factoring, and
bidang sewa guna usaha, anjak piutang, dan consumer financing company from Ministry of
pembiayaan konsumen dari Menteri Keuangan Finance in its Decision Letter No. KEP-
berdasarkan Surat Keputusan Menteri Keuangan 352/KM.10/2009 dated on 29 September 2009.
No. KEP-352/KM.10/2009 tanggal 29 September MTF is domiciled in Graha Mandiri, Jalan Imam
2009. MTF berdomisili di Graha Mandiri, Jalan Bonjol No. 61, Central Jakarta 10310.
Imam Bonjol No. 61, Jakarta Pusat 10310.
Mandiri International Remittance Sendirian Mandiri International Remittance Sendirian
Berhad Berhad
Mandiri International Remittance Sendirian Mandiri International Remittance Sendirian Berhad
Berhad (“MIR”) merupakan Entitas Anak yang (“MIR”), a wholly owned Subsidiary of Bank Mandiri
seluruh sahamnya dimiliki oleh Bank Mandiri dan and became a Malaysian legal entity since 17 March
menjadi badan hukum Malaysia sejak tanggal 2009 based on registration No. 850077-P. MIR is
17 Maret 2009 dengan registrasi No. 850077-P. engaged in money remittance service under the
MIR merupakan perusahaan penyedia jasa regulations of the Bank Negara Malaysia (“BNM”).
pengiriman uang (remittances) di bawah
ketentuan Bank Negara Malaysia (“BNM”).
MIR telah mendapat persetujuan dari Bank MIR has obtained an approval from Bank Indonesia
Indonesia (“BI”) melalui surat No. 10/548/DPB1 (“BI”) through letter No. 10/548/DPB1 dated
tanggal 14 November 2008 dan persetujuan dari 14 November 2008 and approval from BNM to
BNM untuk melakukan kegiatan operasional conduct operational activities through its letter No.
melalui surat No. KL.EC.150/1/8562 tanggal KL.EC.150/1/8562 dated 18 November 2009. MIR
18 November 2009. Pembukaan kantor MIR officially commenced its operations on
dilakukan pada tanggal 29 November 2009 yang 29 November 2009 and is currently located in
berlokasi di Wisma MEPRO, Kuala Lumpur, Wisma MEPRO, Kuala Lumpur, Malaysia. MIR has
Malaysia. MIR telah memiliki 8 cabang di Malaysia 8 branches around Malaysia and could provide
dan telah dapat melayani kiriman uang ke 9 remittance service to 9 (nine) countries which are
(sembilan) negara, yaitu Indonesia, Filipina, Indonesia, Philippines, Thailand, Singapore, India,
Thailand, Singapura, India, Nepal, Pakistan, Nepal, Pakistan, Bangladesh and Vietnam.
Bangladesh, dan Vietnam.
43
Page 1058
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT AXA Mandiri Financial Services PT AXA Mandiri Financial Services
PT AXA Mandiri Financial Services ("AXA PT AXA Mandiri Financial Services (“AXA Mandiri”)
Mandiri") merupakan perusahaan joint venture is a joint venture company between PT Bank
antara PT Bank Mandiri (Persero) Tbk (“Bank Mandiri (Persero) Tbk (“Bank Mandiri”) and National
Mandiri”) dengan National Mutual International Mutual International Pty. Limited (“NMI”) that is
Pty. Limited (“NMI”) yang bergerak di bidang engaged in life insurance. AXA Mandiri was
asuransi jiwa. AXA Mandiri didirikan dengan nama formerly established under the name of
PT Asuransi Jiwa Staco Raharja pada PT Asuransi Jiwa Staco Raharja on 30 September
30 September 1991 dengan Akta Notaris Muhani 1991 by Notarial Deed No. 179 of Muhani
Salim, S.H., No. 179. Salim, S.H.
Akta pendirian disetujui oleh Menteri Kehakiman The deed of establishment was approved by the
Republik Indonesia melalui surat Minister of Justice of the Republic of Indonesia
No. C2-6144.HT.01.01.TH.91 tanggal through its letter No. C2-6144.HT.01.01.TH.91
28 Oktober 1991. Entitas Anak mendapatkan ijin dated 28 October 1991. The Subsidiary obtained its
usaha asuransi jiwa melalui Surat Keputusan life insurance license through General Directorate of
Direktorat Jenderal Lembaga Keuangan Finance Institution Decision Letter
No. KEP.605/KM.13/1991 tentang Pemberian Izin No. KEP.605/KM.13/1991 regarding Granting of
Usaha Asuransi Jiwa Nasional dan memulai National Life Insurance Business License and
kegiatan operasionalnya pada tanggal officially commenced its operations activities on
4 Desember 1991. 4 December 1991.
Nama Entitas Anak lalu berubah menjadi The Subsidiary’s name was then changed to
PT Asuransi Jiwa Mandiri dan selanjutnya PT Asuransi Jiwa Mandiri and subsequently
berubah menjadi PT AXA Mandiri Financial changed to PT AXA Mandiri Financial Services.
Services.
Perubahan ini disetujui oleh Menteri Kehakiman This change was approved by the Ministry of Justice
dan Hak Asasi Manusia dalam surat and Human Rights in its Decision Letter No. C-
No. C-28747.HT.01.04.TH.2003 pada tanggal 28747.HT.01.04.TH.2003 dated 10 December
10 Desember 2003 dan diumumkan pada 2003, and was published in State Gazette of the
Lembaran Berita Negara Republik Indonesia Republic of Indonesia No. 64, Supplement No. 7728
No. 64, Tambahan No. 7728 tanggal 10 Agustus dated 10 August 2004 with shareholders
2004 dengan komposisi pemegang saham NMI composition consists of NMI 51.00% and Bank
sebesar 51,00% dan Bank Mandiri sebesar Mandiri amounting to 49.00%.
49,00%.
Pada Rapat Umum Pemegang Saham tanggal At the General Meeting of Shareholders on
17 Mei 2010 (dalam pasal 7), pemegang saham 17 May 2010 (in article 7), Bank Mandiri’s
Bank Mandiri telah menyetujui pembelian saham shareholders approved the purchase of shares by
oleh Bank Mandiri sebesar 2,00% dari total saham Bank Mandiri amounting to 2.00% of the total shares
yang diterbitkan dan disetor penuh secara issued and fully paid up directly from NMI.
langsung dari NMI.
Sebelum tanggal 1 Januari 2011, goodwill yang Prior to 1 January 2011, goodwill arising from the
timbul dari akuisisi AXA Mandiri sebesar acquisition of AXA Mandiri amounted to Rp40,128
Rp40.128 diamortisasi dengan menggunakan was amortised using the straight-line method over 5
metode garis lurus selama 5 (lima) tahun dengan (five) years with the estimation of economic benefits
pertimbangan atas estimasi manfaat ekonomis of the goodwill. Effective on 1 January 2011, in
atas goodwill tersebut. Efektif tanggal 1 Januari accordance with SFAS 103 “Business
2011, sesuai PSAK 103 “Kombinasi Combinations”, goodwill is not amortised but tested
Bisnis”, goodwill tidak diamortisasi tapi diuji for impairment annually. Bank Mandiri periodically
penurunan nilai setiap tahunnya. Bank Mandiri evaluates the impairment of goodwill in accordance
secara berkala melakukan evaluasi terhadap with SFAS 236, “Impairment of Assets” (Note 2r).
penurunan nilai goodwill tersebut sesuai PSAK
236 “Penurunan Nilai Aset” (Catatan 2r).
44
Page 1059
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT AXA Mandiri Financial Services (lanjutan) PT AXA Mandiri Financial Services (continued)
Saldo goodwill pada tanggal 31 Desember 2025 The balance of goodwill on 31 December 2025 and
dan 2024 adalah sebesar Rp37.194. Kantor Pusat 2024 amounted to Rp37,194. The Head Office of
AXA Mandiri terletak di AXA Tower, Jalan Prof. Dr. AXA Mandiri is located at AXA Tower, Jalan Prof.
Satrio Kav. 18, Jakarta Selatan 12940. Dr. Satrio Kav. 18, South Jakarta 12940.
PT Mandiri Utama Finance PT Mandiri Utama Finance
Pada tanggal 16 April 2014, Bank Mandiri On 16 April 2014, Bank Mandiri and PT Asco
bersama PT Asco Investindo (“ASCO”) dan Investindo (“ASCO”) and PT Tunas Ridean
PT Tunas Ridean (“TURI”), telah menandatangani (“TURI”), signed an agreement of preliminary
perjanjian kesepakatan awal untuk mendirikan agreement to set up a financing company to
sebuah perusahaan pembiayaan untuk accelerate Bank Mandiri financing portfolio
mengakselerasi penyaluran pembiayaan Bank distribution, especially in the segment of vehicle
Mandiri khususnya pada segmen pembiayaan financing.
kendaraan bermotor.
Pada tanggal 22 Oktober 2014, Bank Mandiri On 22 October 2014, Bank Mandiri with ASCO and
bersama ASCO dan TURI telah menandatangani TURI signed a shareholders' agreement for
perjanjian pemegang saham dimana telah establishment of a financing company with an
disepakati pendirian suatu perusahaan authorised capital of Rp400,000 and an ownership
pembiayaan dengan modal dasar Rp400.000 composition of the Bank Mandiri (51%), ASCO
dengan komposisi kepemilikan adalah Bank (37%) and TURI (12%). Subsequently, on 23
Mandiri (51%), ASCO (37%) dan TURI (12%). December 2014, in accordance with letter
Selanjutnya, pada tanggal 23 Desember 2014 No. S-137/PB.31/2014, Bank Mandiri obtained
sebagaimana disebutkan dalam surat a principle license of equity participation in the new
No. S-137/PB.31/2014, Bank Mandiri telah financing company from Bank Supervision FSA.
memperoleh izin prinsip penyertaan modal pada
perusahaan pembiayaan baru tersebut dari OJK
Pengawasan Bank.
Akta ini telah disahkan oleh Kementerian Hukum The deed was approved by the Ministry of Law and
dan Hak Asasi Manusia Republik Indonesia dalam Human Rights of the Republic of Indonesia in
Surat Keputusan No. AHU-0003452.AH.01.01 Decree Letter No. AHU-0003452.AH.01.01 Year
Tahun 2015 tanggal 26 Januari 2015. 2015 dated 26 January 2015.
Bersamaan dengan penandatanganan akta Concurrent with the signing of the deed of
pendirian tersebut dilakukan penempatan modal incorporation, a capital placement of Rp100,000
sebesar Rp100.000 dan Bank Mandiri juga had been done and the Bank also made capital
melakukan penyetoran modal sebesar Rp51.000 injection amounted to Rp51,000 as stipulated in the
sesuai dengan komposisi kepemilikan saham Bank’s shareholding composition in PT Mandiri
Bank Mandiri di PT Mandiri Utama Finance (MUF). Utama Finance (MUF).
Pasca penandatanganan akta pendirian, MUF After the signing of the establishment deed, MUF
menyampaikan permohonan izin usaha submitted application of financing company
perusahaan pembiayaan kepada OJK Industri business license to FSA Non-Bank Financial
Keuangan Non Bank (”OJK IKNB”). Atas Industry (“FSA IKNB”). Upon request, the FSA IKNB
permohonan tersebut, OJK IKNB telah has issued a decree letter of IKNB Board of
menerbitkan Surat Keputusan Dewan Komisioner Commissioners of the FSA No. KEP-81/D.05/2015
Otoritas Jasa Keuangan No. KEP-81/D.05/2015 regarding the “Granting Financing Company to
tentang “Pemberian Izin Usaha Perusahaan PT Mandiri Utama Finance” on 25 June 2015
Pembiayaan kepada PT Mandiri Utama Finance” through FSA letter No. SR-3516 /NB.111/2015
pada tanggal 25 Juni 2015 yang disampaikan dated 26 June 2015, regarding “Granting Financing
melalui surat OJK No. SR-3516/NB.111/2015 Company Business License to PT Mandiri Utama
tanggal 26 Juni 2015 perihal “Pemberian Izin Finance”.
Usaha Perusahaan Pembiayaan PT Mandiri
Utama Finance”.
45
Page 1060
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Mandiri Utama Finance (lanjutan) PT Mandiri Utama Finance (continued)
Pada tanggal 24 Agustus 2015, MUF mulai On 24 August 2015, MUF has performed the initial
melaksanakan tahapan kegiatan operasional awal operational activities through cooperation with
melalui kerja sama dengan dealer-dealer dan primary dealers and showrooms, as well as vehicle
showroom-showroom utama serta pencairan financing disbursement to limited customers to
pembiayaan kendaraan bermotor kepada meet the requirements of the FSA IKNB, and fully
nasabah terbatas untuk memenuhi persyaratan operated commercially on January 2016 through its
OJK IKNB, dan pada akhirnya di bulan Januari branches which already have operational permit
2016, MUF telah dapat beroperasi komersial from FSA IKNB.
secara penuh melalui jaringan kantor yang sudah
mendapatkan izin dari OJK IKNB.
Pada tanggal 28 Desember 2016, telah dilakukan On 28 December 2016, the signing of the deed has
penandatanganan akta yang dituangkan dalam been executed as outlined in Notarial Deed of Utiek
Akta Notaris Utiek Rochmuljati Abdurachman, Rochmuljati Abdurachman, S.H., M.LI., M.Kn.,
S.H., M.LI., M.Kn., No. 16 tanggal 28 Desember No. 16 dated 28 December 2016, and was
2016, dan telah disahkan oleh Kementerian approved by the Ministry of Law and Human Rights
Hukum dan Hak Asasi Manusia Republik of the Republic of Indonesia in Decree letter
Indonesia dalam Surat Keputusan No. AHU- No. AHU-AH.01.03-0113772 Year 2016 dated
AH.01.03-0113772 Tahun 2016 tanggal 29 29 December 2016 which approved the increase in
Desember 2016 dimana menyetujui penambahan capital placement by Rp200,000, therefore increase
penempatan modal sebesar Rp200.000, sehingga the issued capital and paid-up capital of MUF
modal ditempatkan dan modal disetor MUF become amounted to Rp300,000.
menjadi Rp300.000.
Pada tanggal 11 April 2017, telah dilakukan On 11 April 2017, the signing of the deed has been
penandatanganan akta yang dituangkan dalam executed as outlined in Notarial Deed of Ashoya
Akta Notaris Ashoya Ratam S.H., M.Kn., Ratam S.H., M.Kn., No. 10 dated 11 April 2017 and
No. 10 tanggal 11 April 2017 dan telah disahkan was approved by the Ministry of Law and Human
oleh Kementerian Hukum dan Hak Asasi Manusia Rights of the Republic of Indonesia in Decree letter
Republik Indonesia dalam Surat Keputusan No. AHU-0010397.AH.01.02 Year 2017 dated
No. AHU-0010397.AH.01.02 Tahun 2017 tanggal 10 May 2017 which changed the authorised capital
10 Mei 2017 dimana dilakukan perubahan modal to Rp500,000.
dasar menjadi Rp500.000.
Pada tanggal 29 Agustus 2017, telah dilakukan On 29 August 2017, the signing of the deed has
penandatanganan akta yang dituangkan dalam been executed as outlined in Notarial Deed of
Akta Notaris Ashoya Ratam S.H., M.Kn., No. 56 Ashoya Ratam S.H., M.Kn., No. 56 dated
tanggal 29 Agustus 2017, dan telah disahkan oleh 29 August 2017, and was approved by the Ministry
Kementerian Hukum dan Hak Asasi Manusia of Law and Human Rights of the Republic of
Republik Indonesia dalam Surat Keputusan Indonesia in Decree Letter No. AHU-AH.01.03-
No. AHU-AH.01.03-0169081 Tahun 2017 tanggal 0169081 Year 2017 dated 6 September 2017 which
6 September 2017 dimana menyetujui approved the increase in capital placement by
penambahan penempatan modal sebesar Rp100,000, therefore increase the issued capital
Rp100.000, sehingga modal ditempatkan dan and paid-up capital of MUF become amounted to
modal disetor MUF menjadi Rp400.000. Rp400,000.
Pada tanggal 24 November 2017, telah dilakukan On 24 November 2017, the signing of the deed has
penandatanganan akta yang dituangkan dalam been executed as outlined in Notarial Deed of
Akta Notaris Ashoya Ratam S.H., M.Kn., No. 60 Ashoya Ratam S.H., M.Kn., No. 60 dated
tanggal 24 November 2017 dan telah disahkan 24 November 2017, and was approved by the
oleh Kementerian Hukum dan Hak Asasi Manusia Ministry of Law and Human Rights of the Republic
Republik Indonesia dalam Surat Keputusan of Indonesia in Decree Letter No. AHU-AH.01.03-
No. AHU-AH.01.03-0195073 Tahun 2017 tanggal 0195073 Year 2017 dated 27 November 2017
27 November 2017 dimana menyetujui Which approved the increase in capital placement
penambahan penempatan modal sebesar by Rp100,000, therefore increase the issued capital
Rp100.000, sehingga modal ditempatkan dan and paid-up capital of MUF become amounted to
modal disetor MUF secara penuh menjadi Rp500,000.
Rp500.000.
46
Page 1061
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Mandiri Utama Finance (lanjutan) PT Mandiri Utama Finance (continued)
Selanjutnya, MUF mengurus izin Unit Usaha Furthermore, MUF processed the Sharia Business
Syariah (“UUS”) ke OJK-IKNB Syariah dan Unit (“UUS”) license to FSA-IKNB Sharia and has
telah memperoleh izin Unit Usaha Syariah obtained MUF Sharia Business Unit (“UUS”) license
(“UUS”) MUF melalui Surat Keputusan Dewan through the Decree Letter of the Board of
Komisioner Otoritas Jasa Keuangan Commissioners of the Financial Services Authority
No. KEP-36/NB.223/2018 tentang “Pemberian Izin No. KEP-36/NB.223/2018 regarding “Granting the
Pembukaan Unit Usaha Syariah Perusahaan License of Opening Sharia Business Unit of
Pembiayaan kepada PT Mandiri Utama Finance” Financing Company to PT Mandiri Utama Finance”
pada tanggal 27 April 2018 yang disampaikan dated 27 April 2018 through FSA letter
melalui surat OJK No. S-626/NB.223/2018 tanggal No. S-626/NB.223/2018 dated 15 May 2018
15 Mei 2018 perihal “Penyampaian Salinan Izin regarding to “Transmission of copy of License for
Pembukaan Unit Usaha Syariah Perusahaan Opening Sharia Business Unit of Financing
Pembiayaan PT Mandiri Utama Finance”. Pada Company to PT Mandiri Utama Finance”. In 2021,
tahun 2021, MUF telah melakukan peningkatan MUF has increased its equity allocation for the
alokasi ekuitas untuk bisnis Unit Usaha Syariah Sharia Business Unit (“UUS”) operation from
(“UUS”) dari Rp50.000 menjadi Rp75.000. Rp50,000 to Rp75,000.
Sesuai dengan kebijakan mengenai Qanun Aceh, In accordance with the policy regarding Aceh
maka MUF pada tanggal 19 November 2021, telah Qanun, on 19 November 2021, MUF has closed the
melakukan penutupan Izin Pembiayaan Conventional Financing License for the Banda Aceh
Konvensional untuk Kantor Cabang (“KC”) Banda Branch Office (“KC”), but still has Sharia Financing
Aceh, namun tetap memiliki Izin Pembiayaan License as the Banda Aceh Sharia Unit Branch
Syariah sebagai Kantor Cabang Unit Syariah Office (“KC-US”). MUF is domiciled at Menara
(“KC-US”) Banda Aceh. MUF berdomisili di Mandiri 1, Jalan Jenderal Sudirman Kav. 54-55,
Menara Mandiri 1, Jalan Jenderal Sudirman Kav. South Jakarta 12190.
54-55, Jakarta Selatan 12190.
Pada tanggal 28 November 2024, Bank Mandiri On 28 November 2024, Bank Mandiri has signed
telah menandatangani dokumen Akta Jual Beli the Share Sale and Purchase Deed No. 44 between
Saham No. 44 antara Bank Mandiri dengan Bank Mandiri and PT Asco Investindo and the Share
PT Asco Investindo dan Akta Jual Beli Saham Sale and Purchase Deed No. 46 between Bank
No. 46 antara Bank Mandiri dengan PT Tunas Mandiri and PT Tunas Ridean. Since the signing of
Ridean. Sejak ditandatanganinya Akta tersebut, the Deed, Bank Mandiri has 99.99% of the shares
Bank Mandiri memiliki sebesar 99,99% saham from the previous 51%.
yang sebelumnya 51%.
Jumlah
tercatat Selisih
kepentingan transaksi
nonpengendali dengan pihak
Jumlah yang dialihkan/ nonpengendali/
imbalan yang Carrying Difference in
dialihkan/ amount of transactions
The non-controlling with non-
consideration interest controlling
transferred transferred parties
PT Mandiri Utama Finance 1.019.000 713.514 (305.486) PT Mandiri Utama Finance
47
Page 1062
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Mandiri Capital Indonesia PT Mandiri Capital Indonesia
Pada tanggal 23 Juni 2015, Bank Mandiri bersama On 23 June 2015, Bank Mandiri and PT Mandiri
PT Mandiri Sekuritas telah mendirikan Entitas Sekuritas have established new subsidiary engaged
Anak baru yang bergerak di bidang modal ventura in venture capital under the name of
dengan nama PT Mandiri Capital Indonesia PT Mandiri Capital Indonesia ("MCI").
(“MCI”).
Pendirian perusahaan ditandai dengan The establishment of the company was marked by
penandatanganan akta pendirian antara Bank the signing of the establishment deed between
Mandiri dan PT Mandiri Sekuritas dimana Bank Bank Mandiri and PT Mandiri Sekuritas in which the
Mandiri melakukan penyertaan modal sebesar Bank invested capital amounted to Rp9,900,
Rp9.900 yang mewakili 99% kepemilikan saham representing 99% share ownership in MCI and
dalam MCI dan PT Mandiri Sekuritas melakukan PT Mandiri Sekuritas injected capital amounted to
penyertaan modal sebesar Rp100 yang mewakili Rp100 which represents a 1% share ownership in
1% kepemilikan saham dalam MCI, sehingga MCI, therefore the capital structure of MCI is
struktur permodalan MCI adalah sebesar amounted to Rp10,000.
Rp10.000.
Penyertaan modal Bank Mandiri dalam rangka Bank Mandiri's equity participation in the
pendirian MCI telah memperoleh persetujuan establishment of MCI was approved by the FSA as
Otoritas Jasa Keuangan sebagaimana tercantum stated in its letter No. S-48/PB.31/2015 regarding
dalam surat Otoritas Jasa Keuangan the Application for Approval of Equity Participation
No. S-48/PB.31/2015 perihal Permohonan of PT Bank Mandiri (Persero) Tbk for the
Persetujuan Penyertaan Modal PT Bank Mandiri Establishment of Venture Capital Company on
(Persero) Tbk dalam Rangka Pendirian 11 June 2015.
Perusahaan Modal Ventura pada tanggal
11 Juni 2015.
Pada tanggal 26 Juni 2015, pendirian On 26 June 2015, the establishment of MCI was
MCI telah memperoleh pengesahan approved by the Minister of Law and Human Rights
dari Menteri Hukum dan Hak Asasi through Letter of Legalization of Establishment No.
Manusia melalui Surat Pengesahan Pendirian AHU-2445684.AH.01.01. Year 2015. MCI obtained
No. AHU-2445684.AH.01.01. Tahun 2015. MCI a license to carry out business activities in the
telah memperoleh izin untuk melaksanakan venture capital sector on 10 November 2015
kegiatan usaha di bidang modal ventura pada through the Decree Letter of the Board of
tanggal 10 November 2015 melalui Surat Commissioners of the Financial Services Authority
Keputusan Dewan Komisioner Otoritas Jasa No. KEP-113/D.05/2015, therefore MCI may carry
Keuangan No. KEP-113/D.05/2015, sehingga out full operational activities.
MCI dapat melaksanakan kegiatan operasional
secara penuh.
MCI memiliki 99,99% dari total saham MCI owns 99.99% of the total shares of PT Mitra
PT Mitra Transaksi Indonesia yang merupakan Transaksi Indonesia which is a third party processor
pengolah pihak ketiga dan penyedia layanan and acquirer service provider that provides end-to-
pengakuisisi yang menghadirkan proses dan end processes and networks for payment solutions
jaringan end-to-end untuk solusi pembayaran di in Indonesia, a Subsidiary of MCI which was
Indonesia. Entitas Anak MCI yang didirikan established on 13 January 2016 and engaged in
tanggal 13 Januari 2016 dan bergerak di bidang business support services related to financial
jasa penunjang usaha terkait jasa keuangan, services, specifically financial services in the field of
secara khusus jasa keuangan dalam bidang payment by card.
pembayaran dengan menggunakan kartu.
48
Page 1063
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Mandiri Capital Indonesia (lanjutan) PT Mandiri Capital Indonesia (continued)
Terakhir, pada tanggal 27 Desember 2022, Lastly, on 27 December 2022, MCI had obtained
MCI telah memperoleh persetujuan perubahan approval for the amendment to the Articles of
Anggaran Dasar terkait peningkatan modal Association regarding the increase in authorised
dasar dan modal ditempatkan dari Menteri Hukum and issued capital by the Minister of Law and
dan Hak Asasi Manusia dengan Surat Human Rights with Letter of Approval of the
Persetujuan Perubahan Anggaran Dasar Amendments to the Articles of Association
No. AHU-0129677.AH.01.02. Tahun 2022 No. AHU-0129677.AH.01.02. Year 2022 as stated
sebagaimana tertuang di dalam Akta No. 7 in Deed No. 7 dated 26 December 2022 in which
tanggal 26 Desember 2022 dimana penyertaan investment in shares of Bank Mandiri amounted to
saham Bank Mandiri menjadi sebesar Rp3,358,400 representing 99.99% share ownership
Rp3.358.400 yang mewakili 99,99% kepemilikan in MCI and PT Mandiri Sekuritas amounted to
saham dalam MCI dan PT Mandiri Sekuritas Rp100 representing 0.01% share ownership in MCI,
menjadi sebesar Rp100 yang mewakili 0,01% therefore MCI's capital structure is Rp3,358,500.
kepemilikan saham dalam MCI, sehingga struktur MCI is located at Menara Mandiri 2, 10th floor, Jalan
permodalan MCI adalah sebesar Rp3.358.500. Jenderal Sudirman Kav. 54-55, South Jakarta
MCI berlokasi di Menara Mandiri 2, Lantai 10, 12190.
Jalan Jenderal Sudirman Kav. 54-55, Jakarta
Selatan 12190.
h. Struktur dan manajemen h. Structure and management
Kantor pusat Bank Mandiri berkedudukan di Jalan Bank Mandiri’s head office is located at Jalan
Jenderal Sudirman Kavling 54-55 Jakarta Selatan, Jenderal Sudirman Kavling 54-55, South Jakarta,
Indonesia. Indonesia.
Struktur dan jumlah kantor dalam dan luar negeri Bank Mandiri’s structure and number of Bank
Bank Mandiri adalah sebagai berikut: Mandiri's domestic and foreign offices are as
follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Kantor wilayah dalam negeri 12 12 Domestic regional offices
Kantor cabang dalam negeri: Domestic branches:
Kantor Cabang 139 139 Branch Offices
Kantor Cabang Pembantu 2.014 2.053 Sub-Branch Offices
Total kantor cabang dalam negeri 2.153 2.192 Total domestic branches
Kantor luar negeri 7 7 Overseas offices
49
Page 1064
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
h. Struktur dan manajemen (lanjutan) h. Structure and management (continued)
Untuk mendukung pencapaian aspirasi Bank To support Bank Mandiri in achieving its aspiration
Mandiri, yaitu menjadi partner finansial pilihan to be the primary customers' financial partner, Bank
utama nasabah, Bank Mandiri mengelompokkan Mandiri divided its organisation structure into
unit-unit kerja di struktur organisasinya menjadi 3 strategic business units (“SBU”) to 3 (three) major
kelompok, yaitu: groups, which are:
1. Business Units, berfungsi sebagai motor 1. Business Units, are responsible as the Bank’s
utama pengembangan bisnis Bank atau unit main business development or operational
yang menjadi segmen operasional (Segmen segment unit (operating segment), consists of
Operasi), yang terdiri dari dua segmen utama two main segments, which are Wholesale
yaitu segmen Wholesale Banking yang terdiri Banking segment which consists of Corporate
dari Corporate Banking, Commercial Banking, Banking, Commercial Banking, Government
Hubungan Kelembagaan, Treasury & Institutional, Treasury & International Banking
International Banking dan segmen Consumer and Consumer Banking segment which
Banking terdiri dari Credit Cards, Consumer consists of Credit Cards, Consumer Loan,
Loans, Personal Loan, dan Micro Personal Loan, and Micro Development &
Development & Agent Banking. Agent Banking.
2. Support Functions, berfungsi sebagai 2. Support Functions, are responsible as
supporting unit yang mendukung operasional supporting units that provide overall support to
Bank secara keseluruhan yang terdiri dari Bank’s operations consisting of Special Asset
Special Asset Management, Risk Management, Risk Management which
Management yang membawahi Wholesale supervises Wholesale Risk and work units
Risk dan unit kerja di bawah Risk under the Risk Management, Information
Management, Information Technology yang Technology, which oversees Technology and
membawahi Teknologi dan Informasi dan Information, Digital Banking, Operations,
Digital Banking, Operations, Human Capital Human Capital and Compliance, Finance and
and Compliance, Finance and Strategy, Strategy, Internal Audit, and Corporate
Internal Audit, dan Corporate Relations. Relations.
3. Network and Retail Banking yang berfungsi 3. Network and Retail Banking are responsible as
sebagai direktorat yang melakukan penjualan directorate that sell products and services to
produk dan jasa kepada segmen retail retail segments of Bank’s customers, consisting
nasabah Bank Mandiri, terdiri dari 12 Kantor of 12 Regional Offices that are spread out
Wilayah yang tersebar di seluruh wilayah across Indonesia and wealth management.
Indonesia dan wealth management.
Bank Mandiri telah melakukan perubahan struktur Bank Mandiri has made changes to the
organisasi yang berlaku efektif tanggal organisational structure which effective on
27 November 2025 sebagaimana tertuang dalam 27 November 2025 as stated in the Board of
Keputusan Direksi No. KEP.DIR/088/2025 tanggal Directors' Decision No. KEP.DIR/088/2025 dated
22 Desember 2025 tentang Struktur Organisasi. 22 December 2025 regarding Organisational
Perubahan struktur organisasi Bank Mandiri Structure. Changes in the organisational structure of
tersebut dengan menata ulang organisasi untuk Bank Mandiri by rearranging the organisation to
memenuhi kebutuhan dan perkembangan Bank. meet the needs and development of the Bank.
50
Page 1065
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
h. Struktur dan manajemen (lanjutan) h. Structure and management (continued)
Susunan Dewan Komisaris Bank Mandiri adalah The members of Bank Mandiri’s Board of
sebagai berikut: Commissioners are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Dewan Komisaris Board of Commissioners
Komisaris Utama/ President Commissioner/
Komisaris Independen : Zulkifli Zaini*) Muhamad Chatib Basri Independent Commissioner
Wakil Komisaris Deputy President Commissioner/
Utama/Komisaris Independen : Rudy Salahuddin Ramto**) Zainudin Amali Independent Commissioner
Komisaris Independen : Muhammad Yusuf Ateh Loeke Larasati A. Independent Commissioner
Komisaris : Luky Alfirman***) Muliadi Rahardja Independent Commissioner
Komisaris : Yuliot Heru Kristiyana Independent Commissioner
Komisaris Independen : Mia Amiati Rionald Silaban Commissioner
Komisaris Independen : Bintoro K. Pardewo**) Faried Utomo Commissioner
Komisaris :- Arif Budimanta Commissioner
Komisaris :- Muhammad Yusuf Ateh Commissioner
Komisaris :- Tedi Bharata Commissioner
*) Sesuai hasil keputusan Rapat Umum Pemegang Saham Luar Biasa Bank *) In accordance with the resolution of the Extraordinary General Meeting of
Mandiri tanggal 19 Desember 2025, yang bersangkutan dialihkan Shareholders of Bank Mandiri dated 19 December 2025, the individual has
jabatannnya dimana pengalihan jabatan tersebut berlaku efektif setelah been reassigned, with the reassignment becoming effective upon obtaining
mendapat persetujuan dari Otoritas Jasa Keuangan atas pelaksanaan approval from the Financial Services Authority for the Fit and Proper Test
Penilaian Kemampuan dan Kepatutan serta memenuhi peraturan and compliance with the applicable laws and regulations.
perundang-undangan yang berlaku.
**) Sesuai hasil keputusan Rapat Umum Pemegang Saham Luar Biasa Bank **) In accordance with the resolution of the Extraordinary General Meeting of
Mandiri tanggal 19 Desember 2025, yang bersangkutan diangkat Shareholders of Bank Mandiri held on 19 December 2025, the individual
sebagai anggota Dewan Komisaris Bank Mandiri, dimana pengangkatan was appointed as a member of Bank Mandiri’s Board of Commissioners,
tersebut berlaku efektif setelah mendapat persetujuan dari Otoritas Jasa with the appointment becoming effective upon obtaining approval from the
Keuangan atas Penilaian Kemampuan dan Kepatutan serta memenuhi Financial Services Authority for the Fit and Proper Test and compliance with
peraturan perundang-undangan yang berlaku. the applicable laws and regulations.
***) Sesuai hasil keputusan Rapat Umum Pemegang Saham Tahunan Bank ***) In accordance with the resolution of the Annual General Meeting of
Mandiri tanggal 25 Maret 2025, yang bersangkutan diangkat sebagai Shareholders of Bank Mandiri on 25 March 2025, these individuals were
anggota Dewan Komisaris Bank Mandiri, dimana pengangkatan tersebut appointed as member of Bank Mandiri’s Board of Commissioners, with the
berlaku efektif setelah mendapat persetujuan dari Otoritas Jasa appointment becoming effective upon obtaining approval from the Financial
Keuangan atas Penilaian Kemampuan dan Kepatutan serta memenuhi Services Authority for the Fit and Proper Test and compliance with the
peraturan perundang-undangan yang berlaku. applicable laws and regulations.
Susunan Direksi Bank Mandiri adalah sebagai The members of Bank Mandiri's Board of Directors
berikut: are as follows:
31 Desember 2025/
31 December 2025
Direksi Board of Directors
Direktur Utama : Riduan President Director
Wakil Direktur Utama : Henry Panjaitan Deputy of President Director
Direktur Operations : Timothy Utama Director of Operations
Direktur Human Capital and Director of Human Capital and
Compliance : Eka Fitria Compliance
Direktur Risk Management : Danis Subyantoro Director of Risk Management
Direktur Commercial Banking : Totok Priyambodo Director of Commercial Banking
Direktur Corporate Banking : Mochamad Rizaldi Director of Corporate Banking
Direktur Consumer Banking : Saptari Director of Consumer Banking
Direktur Treasury and Director of Treasury and
International Banking : Ari Rizaldi International Banking
Direktur Finance and Strategy : Novita Widya Anggraini Director of Finance and Strategy
Direktur Network and Director of Network and
Retail Funding : Jan Winston Tambunan Retail Funding
Direktur Information Technology : Sunarto Director of Information Technology
51
Page 1066
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
h. Struktur dan manajemen (lanjutan) h. Structure and management (continued)
Susunan Direksi Bank Mandiri adalah sebagai The members of Bank Mandiri's Board of Directors
berikut: (lanjutan) are as follows: (continued)
31 Desember 2024/
31 December 2024
Direksi Board of Directors
Direktur Utama : Darmawan Junaidi President Director
Wakil Direktur Utama : Alexandra Askandar Deputy of President Director
Direktur Kepatuhan dan Director of Compliance and
SDM : Agus Dwi Handaya Human Resources
Direktur Corporate Banking : Riduan Director of Corporate Banking
Direktur Jaringan dan Retail Banking : Aquarius Rudianto Director of Network and Retail Banking
Direktur Operation : Toni E. B. Subari Director of Operation
Direktur Hubungan Kelembagaan : Rohan Hafas Director of Institutional Relationship
Direktur Keuangan dan Strategi : Sigit Prastowo Director of Finance and Strategy
Direktur Information Technology : Timothy Utama Director of Information Technology
Direktur Treasury dan Director of Treasury and
International Banking : Eka Fitria International Banking
Direktur Manajemen Risiko : Danis Subyantoro Director of Risk Management
Direktur Commercial Banking : Totok Priyambodo Director of Commercial Banking
Komite Audit***) Bank Mandiri terdiri dari: The members of Bank Mandiri’s Audit Committee***)
are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Ketua merangkap anggota : Kuswiyoto**) Heru Kristiyana Chairman and member
Anggota : Zainudin Amali**) Muhamad Chatib Basri Member
Anggota : Mia Amiati Zainudin Amali Member
Anggota : Zulkifli Zaini*) Loeke Larasati A. Member
Anggota : Rasyid Darajat Muliadi Rahardja Member
Anggota : Rubi Pertama Rasyid Darajat Member
Anggota :- Rubi Pertama Member
Komite Remunerasi dan Nominasi***) Bank Mandiri Bank Mandiri’s Remuneration and Nomination
terdiri dari: Committee***) are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Ketua merangkap anggota : Zainudin Amali**) Muhamad Chatib Basri Chairman and member
Anggota : Kuswiyoto**) Muliadi Rahardja Member
Anggota : Mia Amiati Rionald Silaban Member
Anggota : Muhammad Yusuf Ateh Arif Budimanta Member
Anggota : Yuliot Faried Utomo Member
Anggota : Luky Alfirman*) Muhammad Yusuf Ateh Member
Anggota : Zulkifli Zaini*) Tedi Bharata Member
Sekretaris (ex-officio) Secretary (ex-officio)
merangkap anggota : SEVP/Group Head SEVP/Group Head concurrently a member
Human Capital Human Capital
*) Individu yang bersangkutan dapat melaksanakan tugasnya setelah *) The individual concerned may carry out their duties after obtaining approval
mendapat persetujuan Otoritas Jasa Keuangan atas pelaksanaan from the Financial Services Authority for the Fit and Proper Test assessment
Penilaian Kemampuan dan Kepatutan dan memenuhi peraturan and in compliance with the applicable laws and regulations.
perundang-undangan yang berlaku.
**) Individu yang bersangkutan diberhentikan dengan hormat dari jabatannya **) The individual concerned had been honorably discharged from the position
sesuai dengan keputusan Rapat Umum Pemegang Saham Luar Biasa based on the Extraordinary General Meeting of Shareholders dated 19
tanggal 19 Desember 2025. December 2025.
***) Terdapat perubahan susunan keanggotaan komite di bawah dewan ***) There are changes in the composition of committees under the board of
komisaris efektif pada tanggal 27 Januari 2026 (Catatan 68). commissioners effective on 27 January 2026 (Note 68).
52
Page 1067
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
h. Struktur dan manajemen (lanjutan) h. Structure and management (continued)
Komite Pemantau Risiko Bank Mandiri terdiri dari: Bank Mandiri’s Risk Oversight Committee are as
follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Ketua merangkap anggota : Kuswiyoto**) Muliadi Rahardja Chairman and member
Anggota : Zainudin Amali**) Loeke Larasati A. Member
Anggota : Muhammad Yusuf Ateh Arif Budimanta Member
Anggota : Mia Amiati Heru Kristiyana Member
Anggota : Yuliot Tedi Bharata Member
Anggota : Luky Alfirman Taufik Hidayat Member
Anggota : Zulkifli Zaini Caroline Halim Member
Anggota Independen
(Non Komisaris) : Taufik Hidayat - Member
Anggota Independen
(Non Komisaris) : Caroline Halim - Member
Komite Tata Kelola Terintegrasi***) Bank Mandiri Bank Mandiri’s Integrated Governance Committee***)
terdiri dari: are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Ketua merangkap anggota : Zainudin Amali**) Muhamad Chatib Basri Chairman and member
Anggota : Kuswiyoto**) Zainudin Amali Member
Anggota : Mia Amiati Loeke Larasati A. Member
Anggota Independen
(Non Komisaris) : Taufik Hidayat Muliadi Rahardja Member
Anggota Independen
(Non Komisaris) : Rasyid Darajat Heru Kristiyana Member
Anggota : - Taufik Hidayat Member
Anggota : - Rasyid Darajat Member
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen Bank Mantap*)/ Independen Bank Mantap*)/
Representative of Representative of
Independent Commissioner Independent Commissioner
Bank Mantap**) Bank Mantap*)
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen Mansek*)/ Independen Mansek*)/
Representative of Representative of
Independent Independent
Commissioner Mansek*) Commissioner Mansek*)
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen AMFS*)/ Independen AMFS*)/
Representative of Representative of
Independent Independent
Commissioner AMFS*) Commissioner AMFS*)
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen MTF*)/ Independen MTF*)/
Representative of Representative of
Independent Independent
Commissioner MTF*) Commissioner MTF*)
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen MUF*)/ Independen MUF*)/
Representative of Representative of
Independent Independent
Commissioner MUF*) Commissioner MUF*)
*) Menyesuaikan dengan Pejabat dari Entitas Anak terkait. *) Adjusted to the Officers of the relevant Subsidiaries..
**) Individu yang bersangkutan diberhentikan dengan hormat dari jabatannya **) The individual concerned had been honorably discharged from the position
sesuai dengan keputusan Rapat Umum Pemegang Saham Luar Biasa based on the Extraordinary General Meeting of Shareholders dated 19
tanggal 19 Desember 2025. December 2025.
***) Terdapat perubahan susunan keanggotaan komite di bawah dewan ***) There are changes in the composition of committees under the board of
komisaris efektif pada tanggal 27 Januari 2026 (Catatan 68). commissioners effective on 27 January 2026 (Note 68).
53
Page 1068
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
h. Struktur dan manajemen (lanjutan) h. Structure and management (continued)
Komite Tata Kelola Terintegrasi***) Bank Mandiri Bank Mandiri’s Integrated Governance
terdiri dari: (lanjutan) Committee***) are as follows: (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen MCI*)/ Independen MCI*)/
Representative of Representative of
Independent Independent
Commissioner MCI*) Commissioner MCI*)
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen BSI*)/ Independen BSI*)/
Representative of Representative of
Independent Independent
Commissioner BSI*) Commissioner BSI*)
Anggota : Dewan Pengawas Syariah Dewan Pengawas Syariah Member
dari Entitas Anak*)/ dari Entitas Anak*)/
Sharia Supervisory Sharia Supervisory
Board from Subsidiary*) Board from Subsidiary*)
*) Menyesuaikan dengan Pejabat dari Entitas Anak terkait. *) Adjusted to the Officers of the relevant Subsidiaries..
***) Terdapat perubahan susunan keanggotaan komite di bawah dewan ***) There are changes in the composition of committees under the board of
komisaris efektif pada tanggal 27 Januari 2026 (Catatan 68). commissioners effective on 27 January 2026 (Note 68).
Cakupan manajemen dan karyawan kunci antara Management and key personnel includes the Board
lain mencakup Dewan Komisaris, Direksi, Komite of Commissioners, Board of Directors, Audit
Audit dan Komite Pemantau Risiko, Dewan Committee and Risk Oversight Committee, Sharia
Pengawas Syariah serta Senior Executive Vice Supervisory Board as well as Senior Executive Vice
President, Senior Vice President, Area Head, President, Senior Vice President, Area Head, KC
Kepala Kantor Cabang KC dan Kepala Kantor Branch Manager and Overseas Branch Manager.
Cabang Luar Negeri.
Pada tanggal 31 Desember 2025 dan 2024, Ketua As of 31 December 2025 and 2024, the Head of
Internal Audit Bank Mandiri adalah Adi Pranantias. Bank Mandiri's Internal Audit is Adi Pranantias.
Pada tanggal 31 Desember 2025 Sekretaris As of 31 December 2025, the Corporate Secretary
Perusahaan Bank Mandiri adalah M. Ashidiq of Bank Mandiri was M. Ashidiq Iswara, and as of
Iswara dan 31 Desember 2024 Sekretaris 31 December 2024, the Corporate Secretary of
Perusahaan Bank Mandiri adalah Teuku Ali Bank Mandiri was Teuku Ali Usman.
Usman.
Jumlah karyawan Bank Mandiri pada tanggal The number of Bank Mandiri employees as of
31 Desember 2025 sebanyak 38.751 orang 31 December 2025 was 38,751 persons
(31 Desember 2024: sebanyak 38.898 orang) (31 December 2024: 38,898 persons) (unaudited).
(tidak diaudit).
54
Page 1069
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
Laporan keuangan konsolidasian Bank dan The consolidated financial statements of Bank and
Entitas Anak (“Grup”) ini diselesaikan dan its Subsidiaries (“Group”) were completed and
disetujui untuk diterbitkan oleh Direksi pada tanggal authorised for issuance by the Board of Directors on
5 Februari 2026. 5 February 2026.
Laporan keuangan konsolidasian disusun dan The consolidated financial statements have been
disajikan sesuai dengan Standar Akuntansi Keuangan prepared and presented in accordance with the
di Indonesia yang mencakup Pernyataan dan Indonesian Financial Accounting Standards which
Interpretasi yang dikeluarkan oleh Dewan Standar comprised of the Statements and Interpretations issued
Akuntansi Keuangan Ikatan Akuntan Indonesia dan by the Board of Financial Accounting Standards of the
Dewan Standar Akuntansi Syariah Ikatan Akuntan Indonesian Institute of Accountants and Board of Sharia
Indonesia serta peraturan regulator pasar modal yaitu Accounting Standards of the Indonesian Institute of
Peraturan No. VIII.G.7 tentang Penyajian dan Accountants and capital market regulation
Pengungkapan Laporan Keuangan Emiten atau No. VIII.G.7 regarding Financial Statements
Perusahaan Publik. Presentation and Disclosure for Issuer or Public
Companies.
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
konsolidasian financial statements
Kebijakan akuntansi utama yang diterapkan dalam The principal accounting policies adopted in
penyusunan laporan keuangan konsolidasian preparing the consolidated financial statement of
Bank dan Entitas Anak adalah seperti dijabarkan the Bank and Subsidiaries are set out below.
di bawah ini.
Laporan keuangan konsolidasian disusun The consolidated financial statements have been
berdasarkan harga perolehan, kecuali untuk aset prepared under the historical cost, except for
keuangan yang diklasifikasikan dalam kelompok financial assets classified as fair value through other
nilai wajar melalui penghasilan komprehensif lain, comprehensive income, financial assets and
aset dan liabilitas keuangan yang diukur pada nilai liabilities measured at fair value through profit or
wajar melalui laba rugi dan seluruh instrumen loss and all derivative instruments which have been
derivatif yang diukur berdasarkan nilai wajar. measured at fair value. The consolidated financial
Laporan keuangan konsolidasian disusun statement is prepared under the accrual basis of
berdasarkan akuntansi berbasis akrual, kecuali accounting, except for the consolidated statements
laporan arus kas konsolidasian. of cash flows.
Laporan arus kas konsolidasian disusun dengan Consolidated statements of cash flows are prepared
menggunakan metode langsung dengan using the direct method by classifying cash flows in
mengelompokkan arus kas dalam aktivitas- operating, investing and financing activities.
aktivitas operasional, investasi dan pendanaan.
Pos-pos dalam penghasilan komprehensif lainnya Items within other comprehensive income are
disajikan terpisah antara akun-akun yang akan classified separately, between accounts which will
direklasifikasikan ke laba rugi dan akun-akun yang be reclassified to profit or loss and will not be
tidak akan direklasifikasikan ke laba rugi. reclassified to profit or loss.
Laporan keuangan Entitas Anak yang bergerak The financial statement of a Subsidiary engaged in
dalam bidang perbankan syariah disusun sharia banking have been prepared based on:
berdasarkan:
- PSAK 401 “Penyajian Laporan Keuangan - SFAS 401 “Presentation of Financial Statements
Syariah”. for Sharia Banking”.
- PSAK 402 “Akuntansi Murabahah”. - SFAS 402 “Accounting for Murabahah”.
- PSAK 404 “Akuntansi Istishna”. - SFAS 404 “Accounting for Istishna”.
55
Page 1070
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
konsolidasian (lanjutan) financial statements (continued)
Laporan keuangan Entitas Anak yang bergerak The financial statement of a Subsidiary engaged in
dalam bidang perbankan syariah disusun sharia banking have been prepared based on:
berdasarkan: (lanjutan) (continued)
- PSAK 405 “Akuntansi Mudharabah”. - SFAS 405 ”Accounting for Mudharabah”.
- PSAK 406 “Akuntansi Musyarakah”. - SFAS 406 “Accounting for Musyarakah”.
- PSAK 407 “Akuntansi Ijarah”. - SFAS 407 “Accounting for Ijarah”.
- PSAK 410 “Akuntansi Sukuk”. - SFAS 410 “Accounting for Sukuk”.
- PSAK 411 “Akuntansi Wa’d”. - SFAS 411 “Accounting for Wa’d”.
- PSAK 412 “Akuntansi Wakaf”. - SFAS 412 "Accounting for Wakaf".
- PSAK lain selama tidak bertentangan dengan - Other prevailing SFAS, as long as it does not
prinsip syariah dan Pedoman Akuntansi contradict with Sharia principle on Accounting
Perbankan Syariah Indonesia (PAPSI). Guidelines for Indonesian Sharia Banking
(PAPSI).
Penyusunan laporan keuangan sesuai dengan The preparation of financial statements in
Standar Akuntansi Keuangan di Indonesia accordance with Indonesian Financial Accounting
mengharuskan penggunaan estimasi dan asumsi. Standards that requires the use of estimates and
Hal tersebut juga mengharuskan manajemen assumptions. It also requires management to make
untuk membuat pertimbangan dalam proses judgements in the process of applying the
penerapan kebijakan akuntansi Grup. Area yang accounting policies of the Group. The area that is
kompleks atau memerlukan tingkat pertimbangan complex or requires a higher level of consideration
yang lebih tinggi atau area di mana asumsi dan or areas where assumptions and estimates could
estimasi dapat berdampak signifikan terhadap have a significant impact on the consolidated
laporan keuangan konsolidasian diungkapkan di financial statements is disclosed in Note 3.
Catatan 3.
Seluruh angka dalam laporan keuangan All figures in the consolidated financial statements,
konsolidasian ini, dibulatkan dan disajikan dalam are rounded and presented in millions Rupiah
jutaan Rupiah (“Rp”), kecuali dinyatakan lain. (“Rp”), unless otherwise stated.
b. Perubahan kebijakan akuntansi b. Changes in accounting policies
Pada tanggal 1 Januari 2025, terdapat standar On 1 January 2025, there are new and revised or
baru dan penyesuaian atau amendemen terhadap amended towards several standards that are
beberapa standar yang masih berlaku yang relevant to the Group operation which is effective for
relevan dengan operasi Grup yang berlaku efektif application from that date as follows:
sejak tanggal tersebut yaitu sebagai berikut:
1. PSAK 117 “Kontrak Asuransi”. PSAK ini 1. SFAS 117 "Insurance Contracts". This SFAS
mengatur pencatatan dan pelaporan kontrak regulates the recording and reporting of
asuransi dengan menerapkan model insurance contracts by applying a
pengukuran yang dapat memberikan measurement model that can provide
transparansi keuntungan maupun kerugian transparency in the profits and losses arising
yang terjadi atas kontrak asuransi, serta from insurance contracts, as well as the factors
faktor-faktor yang mempengaruhi perubahan influencing changes in profits or losses. In
keuntungan atau kerugian. Selain itu, addition, the disclosure and presentation of
pengungkapan dan penyajian kontrak insurance contracts are also enhanced,
asuransi juga ditingkatkan, khususnya terkait particularly concerning the reconciliation of
dengan rekonsiliasi angka laporan keuangan financial statement figures and the distribution
dan distribusi keuntungan di masa depan. of future profits.
56
Page 1071
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
b. Perubahan kebijakan akuntansi (lanjutan) b. Changes in accounting policies (continued)
Pada tanggal 1 Januari 2025, terdapat standar On 1 January 2025, there are new and revised or
baru dan penyesuaian atau amendemen terhadap amended towards several standards that are
beberapa standar yang masih berlaku yang relevant to the Group operation which is effective for
relevan dengan operasi Grup yang berlaku efektif application from that date as follows:
sejak tanggal tersebut yaitu sebagai berikut:
2. PSAK 109 "Instrumen Keuangan". PSAK ini 2. SFAS 109 “Financial Instruments” addresses
mengatur pengakuan, pengukuran, dan the recognition, measurement, and disclosure
pengungkapan instrumen keuangan of financial instruments coinciding with the
sehubungan dengan penerapan PSAK 117. implementation of SFAS 117.
Metode Transisi Transition methods
PSAK 117 mengubah secara signifikan SFAS 117 significantly changes the
pengakuan, pengukuran dan pengungkapan recognition, measurement and disclosure in
terhadap aset/liabilitas kontrak asuransi, serta relation to insurance contract assets/liabilities
pendapatan dan beban terkait kontrak also revenue and expenses from insurance
asuransi (Catatan 2z). contract (Note 2z).
Sehubungan dengan transisi ke PSAK 117 In relation to transition approach of PSAK 117
“Kontrak Asuransi”, standar mengharuskan “Insurance Contract”, the standard requires
penerapan secara retrospektif menggunakan retrospectively application using the Full
Pendekatan Retrospektif Penuh (“PKP”) Retrospective Approach (“FRA”) unless
kecuali jika tidak praktis, dalam hal ini, impracticable, in which case two options are
terdapat dua opsi yang memungkinkan: possible:
i. Pendekatan Retrospektif yang i. The Modified Retrospective Approach
Termodifikasi (“PRT”); atau (“MRA”); or
ii. Pendekatan Nilai Wajar (“PNW”). ii. The Fair Value approach (“FVA”).
Berdasarkan identifikasi Entitas Anak, Based on the identification of the Subsidiary,
pendekatan transisi yang digunakan adalah the transition approach used are as follows:
sebagai berikut:
- Metode Pendekatan Retrospektif Penuh - Full Retrospective Approach (FRA)
(PRP) untuk produk tradisional dengan method for traditional products with
Model Pengukuran Umum (MPU) untuk General Measurement Model (GMM) for
penerbitan Cohort mulai tanggal 1 Januari Cohort issue from 1 January 2017 until
2017 hingga 31 Desember 2023 (yaitu 31 December 2023 (i.e., Cohort Post
Cohort Post 2017). 2017).
- Metode Pendekatan Retrospektif - Modified Retrospective Approach (MRA)
Termodifikasi (PRT) untuk semua Produk method for all Unit Link Products with
Unit Link dengan model pengukuran Variable Fee Approach (VFA)
Pendekatan Biaya Variabel (PBV) untuk measurement model for all Cohort issue
semua penerbitan Cohort sejak tanggal from inception date until
penerbitan hingga 31 Desember 2023. 31 December 2023.
- Metode Pendekatan Nilai Wajar (PNW) - Fair Value Approach (FVA) method for
untuk produk tradisional dengan MPU traditional products with GMM model
untuk penerbitan Cohort sejak tanggal measurement model for Cohort issue from
penerbitan hingga 31 Desember 2016 inception until 31 December 2016
(yaitu Cohort Pre 2017). (i.e., Cohort Pre 2017).
Entitas Anak telah menerapkan PSAK 117 “Kontrak The Subsidiary has adopted SFAS 117 “Insurance
Asuransi” bersamaan dengan penerapan PSAK Contract” together with SFAS 109 “Financial
109 “Instrumen Keuangan” mulai tahun berjalan. Instruments” effective this current year.
57
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The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
b. Perubahan kebijakan akuntansi (lanjutan) b. Changes in accounting policies (continued)
Pada tanggal 1 Januari 2025, terdapat standar On 1 January 2025, there are new and revised or
baru dan penyesuaian atau amendemen terhadap amended towards several standards that are
beberapa standar yang masih berlaku yang relevant to the Group operation which is effective for
relevan dengan operasi Grup yang berlaku efektif application from that date as follows: (continued)
sejak tanggal tersebut yaitu sebagai berikut:
(lanjutan)
Metode Transisi (lanjutan) Transition methods (continued)
2. PSAK 109 "Instrumen Keuangan". PSAK ini 2. SFAS 109 “Financial Instruments” addresses
mengatur pengakuan, pengukuran, dan the recognition, measurement, and disclosure
pengungkapan instrumen keuangan of financial instruments coinciding with the
sehubungan dengan penerapan PSAK 117. implementation of SFAS 117. (continued)
(lanjutan)
Dampak penerapan awal dari PSAK 117 dan The impact of this initial implementation of
PSAK 109 adalah sebesar Rp385.209 SFAS 117 and SFAS 109 is amounted to
(meningkatkan beban - bersih setelah pajak). Rp385,209 (increase expense - net of tax).
Dikarenakan dampak penerapan awal ini tidak Since the initial implementation is insignificant
signifikan terhadap laporan keuangan to the interim consolidated financial statements,
konsolidasian sehingga Manajemen therefore Management decided to recognise
memutuskan untuk mencatat dampak the impact of this implementation in the
penerapan tersebut pada laporan keuangan consolidated financial statements for the
konsolidasian periode berjalan dan tidak current period and not restating the prior period
melakukan penyajian kembali laporan consolidated financial statements.
keuangan konsolidasian periode terdahulu.
3. Amendemen PSAK 221 “Pengaruh 3. Amendments to SFAS 221 “The Effects of
Perubahan Kurs Valuta Asing”, yang berlaku Changes in Foreign Exchange Rates”, is
efektif 1 Januari 2025. Amendemen tentang effective 1 January 2025. This amendment
kekurangan ketertukaran. Amendemen ini clarifies the requirements regarding the
memperjelas pengaturan terkait kondisi ketika condition where the a currency is not
suatu mata uang tidak tertukarkan serta exchangeable and its disclosure. The impact of
pengungkapannya. Dampak atas penerapan the implementation of the amendments
amendemen tersebut di atas tidak material mentioned above are not material to the
terhadap laporan keuangan konsolidasian Group’s consolidated financial statements.
Grup.
c. Instrumen keuangan c. Financial instruments
i. Aset keuangan i. Financial assets
Grup mengklasifikasikan aset keuangannya The Group classified its financial assets in the
dalam kategori (a) aset keuangan yang diukur following categories (a) financial assets
pada nilai wajar melalui laba rugi, (b) aset measured at fair value through profit or loss, (b)
keuangan yang diukur pada nilai wajar melalui financial assets measured at fair value through
penghasilan komprehensif lain dan (c) aset other comprehensive income, and (c) financial
keuangan yang diukur pada biaya perolehan assets measured at amortised cost.
diamortisasi.
Grup memiliki instrumen keuangan utang dan The Group has debt financial instruments and
instrumen keuangan ekuitas. Grup equity financial instruments. The Group further
selanjutnya mengukur semua investasi measures all equity investments at fair value.
ekuitas pada nilai wajar. Saat pengakuan On initial recognition, the Group may make an
awal, Grup dapat membuat pilihan yang tak irrevocable choice to subsequent changes in
terbatalkan untuk menyajikan perubahan the fair value of investments in equity
selanjutnya pada nilai wajar investasi dalam instruments in other comprehensive income.
instrumen ekuitas dalam penghasilan
komprehensif lain.
58
Page 1073
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
Grup menggunakan 2 (dua) dasar untuk The Group used 2 (two) methods to classify its
mengklasifikasikan aset keuangan yaitu financial assets, which based on the Group’s
model bisnis Grup dalam mengelola aset business model in managing the financial
keuangan dan karakteristik arus kas asset, and the contractual cash flow of the
kontraktual pembayaran pokok dan bunga financial assets Solely Payment of Principal
(Solely Payment of Principal and Interest and interest (“SPPI”).
(“SPPI”)) dari aset keuangan.
Pengujian SPPI SPPI test
Sebagai langkah pertama dari proses As a first step of its classification process, the
klasifikasi, Grup menilai persyaratan Group assesses the contractual terms of
kontraktual keuangan untuk mengidentifikasi financial to identify whether they meet the SPPI
apakah mereka memenuhi pengujian SPPI. test.
Pokok pinjaman untuk tujuan pengujian ini Principal, for the purpose of this test is defined
didefinisikan sebagai nilai wajar dari aset as the fair value of the financial asset at initial
keuangan pada pengakuan awal dan dapat recognition and may change over the life of the
berubah selama umur aset keuangan financial asset (for example, if there are
(misalnya, jika ada pembayaran pokok atau repayments of principal or amortisation of the
amortisasi premi/diskon). premium/discount).
Elemen bunga yang paling signifikan dalam The most significant element of interest within
perjanjian kredit biasanya adalah a credit contract are typically the consideration
pertimbangan atas nilai waktu dari uang dan for the time value of money and credit risk. To
risiko kredit. Untuk membuat penilaian SPPI, perform the SPPI assessment, the Group
Grup menerapkan pertimbangan dan applies judgement and considers relevant
memperhatikan faktor-faktor yang relevan factors such as the currency in which the
seperti mata uang dimana aset keuangan financial asset is denominated, and the period
didenominasikan dan periode pada saat suku for which the interest rate is set.
bunga ditetapkan.
Penilaian model bisnis Business model assessment
Grup menentukan model bisnisnya The Group determines its business model at
berdasarkan tingkat yang paling the level that best reflects how the group
mencerminkan bagaimana Grup mengelola manages a group of financial assets to achieve
kelompok atas aset keuangannya untuk its business objective.
mencapai tujuan bisnisnya.
Model bisnis Grup tidak dinilai berdasarkan The Group’s business model is not assessed
masing-masing instrumennya, tetapi pada by each instrument, but at a higher level of
tingkat portofolio secara agregat yang lebih aggregated portfolios and is based on
tinggi dan didasarkan pada faktor-faktor yang observable factors such as:
dapat diamati seperti:
- Bagaimana kinerja model bisnis dan aset - How the performance of the business
keuangan yang dimiliki dalam model model and the financial assets held within
bisnis tersebut dievaluasi dan dilaporkan that business model are evaluated and
kepada personel manajemen kunci; reported to the entity’s key management
personnel;
59
Page 1074
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
Penilaian model bisnis (lanjutan) Business model assessment (continued)
Model bisnis Grup tidak dinilai berdasarkan The Group’s business model is not assessed
masing-masing instrumennya, tetapi pada by each instrument, but at a higher level of
tingkat portofolio secara agregat yang lebih aggregated portfolios and is based on
tinggi dan didasarkan pada faktor-faktor yang observable factors such as: (continued)
dapat diamati seperti: (lanjutan)
- Risiko yang mempengaruhi kinerja model - The risks that affect the performance of the
bisnis (dan aset keuangan yang dimiliki business model (and the financial assets
dalam model bisnis tersebut) dan held within that business model) and, in
khususnya, bagaimana cara risiko particular the way those risks are
tersebut dikelola; managed;
- Bagaimana manajer bisnis dikompensasi - How business managers are
(misalnya, apakah kompensasi compensated (for example, whether the
didasarkan pada nilai wajar dari aset compensation is based on the fair value of
yang dikelola atau pada arus kas the assets managed or on the contractual
kontraktual yang tertagih); cash flows collected);
- Frekuensi, nilai dan waktu penjualan - The expected frequency, value, and timing
yang diharapkan, juga merupakan aspek of sales are also important aspects of the
penting dari penilaian Grup. Group’s assessment.
Penilaian model bisnis didasarkan pada The business model assessment is based on
skenario yang diharapkan secara wajar tanpa reasonably expected scenarios without taking
mempertimbangkan skenario “worst case” “worst case” or “stress case” scenarios into
atau “stress case”. account.
Jika arus kas setelah pengakuan awal If cash flows after initial recognition are realised
direalisasikan dengan cara yang berbeda dari in a way that is different from the Group’s initial
yang awal diharapkan, Grup tidak mengubah expectations, the Group does not change the
klasifikasi aset keuangan dimiliki yang tersisa classification of the remaining financial assets
dalam model bisnis tersebut, tetapi held in that business model, but incorporates
memasukkan informasi tersebut dalam such information when assessing newly
melakukan penilaian atas aset keuangan originated or newly purchased financial assets
yang baru atau yang baru dibeli selanjutnya. going forward.
(a) Aset keuangan yang diukur pada nilai (a) Financial assets measured at fair value
wajar melalui laba rugi through profit or loss
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair value
melalui laba rugi kecuali tes model bisnis through profit or loss unless the business
dan tes arus kas kontraktual model test and the contractual cash flow
menunjukkan bahwa aset keuangan test show that financial assets entering into
masuk ke dalam klasifikasian diukur classifications are measured at amortised
pada biaya perolehan diamortisasi atau cost or fair value through other
nilai wajar melalui penghasilan comprehensive income.
komprehensif lain.
Klasifikasi ini ditujukan untuk instrumen This classification is intended for held for
keuangan yang dimiliki untuk trading financial instruments or at the time
diperdagangkan atau pada saat of initial recognition has been determined
pengakuan awal telah ditetapkan oleh by the Group to be measured at fair value
Grup untuk diukur pada nilai wajar through profit or loss.
melalui laba rugi.
60
Page 1075
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
Penilaian model bisnis (lanjutan) Business model assessment (continued)
(a) Aset keuangan yang diukur pada nilai (a) Financial assets measured at fair value
wajar melalui laba rugi (lanjutan) through profit or loss (continued)
Aset keuangan dikategorikan sebagai A financial asset is classified as held for
dimiliki untuk diperdagangkan jika trading, if it has been acquired or held
diperoleh atau dimiliki terutama untuk principally for the purpose of selling or
tujuan dijual atau dibeli kembali dalam buying in the near term or on initial
waktu dekat atau jika merupakan bagian recognition it is part of a portfolio of
dari portofolio instrumen keuangan identified financial instruments that the
tertentu yang dikelola bersama dan entity manages together and has a recent
terdapat bukti mengenai pola ambil actual pattern of short-term profit-taking.
untung dalam jangka pendek yang
terkini.
Untuk entitas anak asuransi, aset Financial assets for subsidiary in
keuangan dikategorikan sebagai aset insurance industry classified at fair value
keuangan diukur pada nilai wajar melalui through profit or loss if the financial assets
laba rugi, jika dimiliki untuk are held to cover its insurance liabilities
mencadangkan liabilitas asuransi which measure at fair value of the
yang diukur pada nilai wajar dari aset underlying assets. Financial instruments
terkait. Instrumen keuangan yang classified into this category are recognised
dikelompokkan ke dalam kategori ini at fair value on initial recognition,
diakui pada nilai wajarnya pada saat transaction costs are recognised directly in
pengakuan awal. Biaya transaksi diakui the consolidated statements of profit or
secara langsung ke dalam laporan laba loss and other comprehensive income.
rugi dan penghasilan komprehensif lain
konsolidasian.
Keuntungan dan kerugian yang timbul Gains and losses arising from changes in
dari perubahan nilai wajar, penjualan fair value, sale of financial instruments and
instrumen keuangan dan pendapatan interest income on financial instruments
bunga dari instrumen keuangan measured at fair value through profit or
dalam kelompok nilai wajar melalui laba loss are recognised in the consolidated
rugi dicatat di akun pendapatan dari statement of profit or loss and other
kelompok nilai wajar melalui laba rugi - comprehensive income recorded as
neto pada laporan laba rugi dan income from fair value through profit or
penghasilan komprehensif lain loss classification - net.
konsolidasian.
(b) Aset keuangan yang diukur pada nilai (b) Financial assets measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income
lain
Aset keuangan dikelola dalam model Financial assets are managed in
bisnis yang tujuannya akan terpenuhi a business model which objectives will be
dengan mendapatkan arus kas fulfilled by obtaining contractual cash flows
kontraktual dan menjual aset keuangan and selling financial assets and contractual
dan persyaratan kontraktual dari aset requirements of financial assets which on
keuangan yang pada tanggal tertentu a certain date received cash flow solely
memperoleh arus kas yang semata dari from payment of principal and interest of
pembayaran pokok dan bunga (solely the amount owed.
payments of principal and interest) dari
jumlah pokok terutang.
61
Page 1076
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
Penilaian model bisnis (lanjutan) Business model assessment (continued)
(b) Aset keuangan yang diukur pada nilai (b) Financial assets measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income
lain (lanjutan) (continued)
Pada saat pengakuan awalnya, At the initial recognition, debt instruments
instrumen utang yang diukur pada nilai measured at fair value through other
wajar melalui penghasilan komprehensif comprehensive income are recognised at
lain diakui pada nilai wajarnya ditambah the fair value plus the transaction costs
biaya transaksi dan selanjutnya diukur and subsequently measured at fair value
pada nilai wajarnya dimana keuntungan where the gain or loss from changes in fair
atau kerugian atas perubahan nilai wajar, value, gain or loss from the exchange rate,
keuntungan atau kerugian atas selisih and impairment, are recognised as other
kurs dan kerugian penurunan nilai, diakui comprehensive income. Dividend from
sebagai penghasilan komprehensif lain. equity instrument is recognised in profit or
Dividen dari instrumen ekuitas diakui di loss.
dalam pos laba rugi.
Kerugian kredit ekspektasian diakui Expected credit losses are recognised as
sebagai penambah dari penghasilan additions of other comprehensive income
komprehensif lain di dalam laporan posisi in the statement of financial position (not
keuangan (tidak mengurangi jumlah reducing the number of recorded financial
tercatat aset keuangan dalam laporan assets in financial statements). Interest
keuangan). Pendapatan bunga dihitung income is calculated using the effective
menggunakan metode suku bunga interest rate method.
efektif.
Grup selanjutnya mengukur semua The Group further measures all equity
investasi ekuitas pada nilai wajar. Jika investments at fair value. If Group
manajemen Grup telah memilih untuk management has chosen to present fair
menyajikan keuntungan dan kerugian value gains and losses on equity
nilai wajar atas investasi ekuitas dalam investments in other comprehensive
penghasilan komprehensif lain, tidak ada income, there is no reclassification of fair
reklasifikasi keuntungan dan kerugian value gains and losses to profit or loss
nilai wajar ke laba rugi setelah upon derecognition of those investments.
penghentian pengakuan investasi Dividends from equity instruments are
tersebut. Dividen dari instrumen ekuitas recognised in profit or loss.
diakui di dalam pos laba rugi.
(c) Aset keuangan yang diukur pada biaya (c) Financial assets measured at amortised
perolehan diamortisasi cost
Aset keuangan diukur pada biaya Financial assets are measured at
perolehan diamortisasi jika aset amortised cost if the financial asset is
keuangan dikelola dalam model bisnis managed in a business model to obtain
yang bertujuan untuk memiliki aset a contractual cash flow and the contractual
keuangan dalam rangka mendapatkan arrangement of a financial asset at certain
arus kas kontraktual dan persyaratan date to obtain cash flow solely from
kontraktual dari aset keuangan yang payments of principal and interest of the
pada tanggal tertentu memperoleh arus amount owed.
kas semata dari pembayaran pokok dan
bunga (solely payments of principal and
interest) dari jumlah pokok terutang.
62
Page 1077
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
Penilaian model bisnis (lanjutan) Business model assessment (continued)
(c) Aset keuangan yang diukur pada biaya (c) Financial assets measured at amortised
perolehan diamortisasi (lanjutan) cost (continued)
Pada saat pengakuan awal, aset At initial recognition, the financial assets
keuangan yang diukur pada biaya measured at amortised cost are
perolehan diamortisasi diakui pada nilai recognised at the fair value plus the
wajarnya ditambah biaya transaksi dan transaction costs and subsequently
selanjutnya diukur pada biaya perolehan measured at amortised cost by using the
diamortisasi dengan menggunakan suku effective interest rate.
bunga efektif.
Pendapatan bunga dari aset keuangan Interest income from financial assets
yang diukur pada biaya perolehan measured at amortised cost is recorded in
diamortisasi dicatat dalam laporan laba the consolidated statements of profit or
rugi dan penghasilan komprehensif lain loss and other comprehensive income and
konsolidasian dan diakui sebagai is recognised as "Interest income". When
“Pendapatan bunga”. Ketika penurunan the decline in value occurs, the impairment
nilai terjadi, kerugian penurunan nilai loss is recognised as a deduction to the
diakui sebagai pengurang dari nilai carrying amount of the financial asset and
tercatat aset keuangan dan diakui di is recognised in the financial statements as
dalam laporan keuangan konsolidasian "Allowance for impairment losses".
sebagai “Pembentukan cadangan
kerugian penurunan nilai”.
Pengakuan Recognition
Bank menggunakan akuntansi tanggal The Bank use transactions date record to
perdagangan untuk mencatat transaksi efek- transactions in securities and government
efek dan obligasi pemerintah. bonds.
ii. Liabilitas keuangan ii. Financial liabilities
Grup mengklasifikasikan liabilitas keuangan The Group classifies its financial liabilities into
dalam kategori (a) liabilitas keuangan yang the category of (a) financial liabilities measured
diukur pada nilai wajar melalui laba rugi dan; at fair value through profit or loss and; (b)
(b) liabilitas keuangan yang diukur dengan financial liabilities measured at amortised cost.
biaya perolehan diamortisasi.
(a) Liabilitas keuangan yang diukur pada nilai (a) Financial liabilities measured at fair value
wajar melalui laba rugi through profit or loss
Kategori ini terdiri dari dua sub-kategori: This category comprises of two sub-
liabilitas keuangan diklasifikasikan categories: financial liabilities classified as
sebagai nilai wajar melalui laba rugi dan fair value through profit or loss and
liabilitas keuangan yang pada saat financial liabilities designated by the Group
pengakuan awal telah ditetapkan oleh as at fair value through profit or loss upon
Grup untuk diukur pada nilai wajar initial recognition.
melalui laba rugi.
63
Page 1078
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
ii. Liabilitas keuangan (lanjutan) ii. Financial liabilities (continued)
(a) Liabilitas keuangan yang diukur pada nilai (a) Financial liabilities measured at fair value
wajar melalui laba rugi (lanjutan) through profit or loss (continued)
Liabilitas keuangan diklasifikasikan A financial liability is classified as fair value
sebagai nilai wajar melalui laba rugi jika through profit or loss, if it is acquired or
diperoleh terutama untuk tujuan dijual incurred principally for the purpose of
atau dibeli kembali dalam waktu dekat selling or repurchasing it in the near term
atau jika merupakan bagian dari or if it is part of a portfolio of identified
portofolio instrumen keuangan tertentu financial instruments that are managed
yang dikelola bersama dan terdapat bukti together and for which there is evidence of
mengenai pola ambil untung dalam a recent actual pattern of short-term profit-
jangka pendek yang terkini. Derivatif taking. Derivatives are also categorised as
diklasifikasikan sebagai liabilitas nilai fair value through profit or loss liabilities
wajar melalui laba rugi kecuali ditetapkan unless they are designated and effective
dan efektif sebagai instrumen lindung as hedging instruments.
nilai arus kas.
Keuntungan dan kerugian yang timbul Gains and losses arising from changes in
dari perubahan nilai wajar liabilitas fair value of financial liabilities classified as
keuangan yang diklasifikasikan sebagai fair value through profit or loss are
nilai wajar melalui laba rugi dicatat dalam recorded in the consolidated statements of
laporan laba rugi dan penghasilan profit or loss and other comprehensive
komprehensif lain konsolidasian sebagai income as income from fair value through
pendapatan dari kelompok nilai wajar profit or loss - net. Interest expense from
melalui laba rugi - neto. Beban bunga financial liability classified as trading are
dari liabilitas keuangan diklasifikasikan recorded as income from fair value through
sebagai nilai wajar melalui laba rugi profit or loss - net.
dicatat di akun pendapatan dari
kelompok nilai wajar melalui laba rugi -
neto.
Jika Grup pada pengakuan awal telah If the Group designated certain debt
menetapkan instrumen utang tertentu securities upon initial recognition as at fair
sebagai nilai wajar melalui laba rugi (opsi value through profit or loss (fair value
nilai wajar), maka selanjutnya, option), then this designation cannot be
penetapan ini tidak dapat diubah. changed subsequently.
Perubahan nilai wajar terkait dengan Changes of fair value related to financial
liabilitas keuangan yang ditetapkan untuk liabilities designated at fair value through
diukur pada nilai wajar melalui laba rugi profit or loss are recognised in income
diakui di dalam pendapatan dari from fair value through profit or loss - net.
kelompok nilai wajar melalui laba rugi -
neto.
64
Page 1079
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
ii. Liabilitas keuangan (lanjutan) ii. Financial liabilities (continued)
(a) Liabilitas keuangan yang diukur pada nilai (a) Financial liabilities measured at fair value
wajar melalui laba rugi (lanjutan) through profit or loss (continued)
Beban bunga dari liabilitas keuangan Interest expense from financial liabilities
yang ditetapkan untuk diukur pada nilai designated at fair value through profit or
wajar melalui laba rugi dicatat di akun loss are recorded as income from fair
pendapatan dari kelompok nilai wajar value through profit or loss - net.
melalui laba rugi - neto.
(b) Liabilitas keuangan yang diukur dengan (b) Financial liabilities at amortised cost
biaya perolehan diamortisasi
Grup mengklasifikasikan seluruh The Group classifies all financial liabilities
liabilitas keuangan sehingga setelah after initial recognition as measured at
pengakuan awal liabilitas keuangan amortised cost, except:
diukur pada biaya perolehan
diamortisasi, kecuali:
1. Liabilitas keuangan yang diukur 1. Financial liabilities measured at fair
pada nilai wajar melalui laba rugi; value through profit or loss;
2. Liabilitas keuangan yang timbul 2. Financial liabilities that arise when
ketika pengalihan aset keuangan a transfer of a financial asset does not
tidak memenuhi syarat penghentian qualify for derecognition or when the
pengakuan atau ketika pendekatan continuing involvement approach is
keterlibatan berkelanjutan applied;
diterapkan;
3. Kontrak jaminan keuangan; 3. Financial guarantee contracts;
4. Komitmen untuk menyediakan 4. Commitment to provide loans at below
pinjaman dengan suku bunga di market interest rates;
bawah pasar;
5. Imbalan kontijensi yang akan 5. Contingent reward recognised by the
diselesaikan dengan kas, dimana acquirer in the business combination.
Grup bertindak selaku pihak
pengakuisisi dalam kombinasi
bisnis.
Pada saat pengakuan awal, liabilitas At initial recognition, financial liabilities at
keuangan yang diukur dengan biaya amortised cost measured at fair value are
perolehan diamortisasi diukur pada nilai deducted by transaction cost. After initial
wajar dikurangi biaya transaksi. Setelah recognition, the Group measures all
pengakuan awal, Grup mengukur financial liabilities at amortised cost using
seluruh liabilitas keuangan yang diukur the effective interest rate method. Effective
dengan biaya perolehan diamortisasi interest rate amortisation is recognised as
dengan menggunakan metode suku “Interest expense”.
bunga efektif. Amortisasi suku bunga
efektif diakui sebagai “Beban bunga”.
65
Page 1080
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
iii. Penghentian pengakuan iii. Derecognition
Penghentian Pengakuan Aset Keuangan Derecognition of Financial Assets
Penghentian pengakuan aset keuangan Financial assets are derecognised when the
dilakukan ketika hak kontraktual atas arus kas contractual rights to receive the cash flows from
yang berasal dari aset keuangan tersebut these assets have expired or matured or the
berakhir, atau ketika aset keuangan tersebut assets have been transferred and substantially
telah ditransfer dan secara substansial all the risks and rewards of ownership of the
seluruh risiko dan manfaat atas kepemilikan assets are also transferred (if substantially all
aset tersebut telah ditransfer (jika, secara the risks and rewards have not been
substansial seluruh risiko dan manfaat tidak transferred, the Group evaluates to ensure that
ditransfer, maka Grup melakukan evaluasi continuing involvement on the basis of any
untuk memastikan keterlibatan berkelanjutan retained powers of control does not prevent
atas kendali yang masih dimiliki tidak derecognition).
mencegah penghentian pengakuan).
Agunan yang diserahkan oleh Grup di dalam Collateral that is provided by the Group under
perjanjian efek-efek yang dijual dengan janji the agreement of securities sold under
untuk dibeli kembali dan transaksi securities agreements to repurchase and securities
lending dan borrowing tidak dihentikan lending and borrowing transactions are not
pengakuannya karena Grup secara derecognised because the Group substantially
substansial masih memiliki seluruh risiko dan has all the risks and benefits of the collateral,
manfaat atas agunan tersebut, berdasarkan based on the requirement that the repurchase
kesepakatan bahwa harga pembelian price that has been determined at the
kembali telah ditentukan di awal, sehingga beginning, so that the criteria for derecognition
kriteria penghentian pengakuan tidak are not met.
terpenuhi.
Aset keuangan yang dialihkan kepada pihak Financial assets that are transferred to third
ketiga tetapi tidak memenuhi syarat parties but do not qualify for derecognition
penghentian pengakuan disajikan di dalam criteria are presented in the consolidated
laporan posisi keuangan konsolidasian statements of financial position as “Other
sebagai “Aset lain-lain - Tagihan atas efek- assets - Receivables from securities and
efek dan obligasi pemerintah yang government bonds pledged as collateral”,
diagunkan”, dimana pihak penerima memiliki which the recipient has the right to sell or
hak untuk menjual atau mentransfer kembali. transfer back.
Penghentian Pengakuan Liabilitas Derecognition of Financial Liabilities
Keuangan
Penghentian pengakuan liabilitas keuangan Financial liabilities are derecognised when the
dilakukan jika liabilitas keuangan tersebut financial liabilities have expired because the
telah berakhir karena kewajiban yang obligations specified in the contract have been
ditetapkan dalam kontrak telah dilepaskan, released, canceled or expired or if there is
dibatalkan atau kedaluwarsa atau apabila a substantial change in the terms of a financial
terdapat perubahan yang substansial dalam liability, the financial liability contract before the
persyaratan suatu liabilitas keuangan, maka change will be written off and the Group will
kontrak liabilitas keuangan sebelum recognize the new financial liability.
perubahan akan dihapus dan Grup akan
mengakui liabilitas keuangan baru.
66
Page 1081
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
iii. Penghentian pengakuan (lanjutan) iii. Derecognition (continued)
Hapus buku Write-offs
Dalam hal penghapusbukuan aset keuangan In the case of financial assets’ write-off is
merupakan kelanjutan dari tindakan a continuation of the financial assets’
penyelesaian aset keuangan dengan cara settlement by taking over collaterals, the
pengambilalihan agunan, maka jumlah yang written-off amount is approximately equal to the
dihapusbuku adalah sebesar selisih kurang difference between the fair value of
antara nilai wajar agunan yang diambil alih repossessed assets after taking into account
setelah memperhitungkan taksiran biaya the financial assets’ cost of sales and carrying
penjualan dengan nilai tercatat aset amount.
keuangan.
Aset keuangan dapat dihapusbuku apabila Financial assets can be written-off when the
cadangan kerugian penurunan nilai telah allowance for impairment losses have been
dibentuk 100%. 100% established.
Penghapusbukuan dilakukan secara Full write-off is done to the financial assets’
keseluruhan terhadap nilai tercatat aset carrying amount by debiting the allowance for
keuangan dengan mendebit cadangan impairment losses.
kerugian penurunan nilai.
iv. Modifikasi atas arus kas aset keuangan iv. Modification of financial assets cash flow
Penilaian apakah modifikasi atau An assessment of whether a financial asset has
restrukturisasi atas suatu aset keuangan been modified or restructured substantially or
menghasilkan atau tidak menghasilkan not substantially derecognised is carried out by
penghentian pengakuan, dilakukan oleh unit a business unit whose authorised to modify or
bisnis yang berwenang melakukan restructure financial assets.
restrukturisasi aset keuangan tersebut.
Grup mengakui aset keuangan dimodifikasi Modifications or restructuring to financial
atau direstrukturisasi secara substansial dan assets are considered substantial and the
menghasilkan penghentian pengakuan Group will cease to recognize the original
ketika: financial assets when:
(a) aset keuangan (atau bagiannya) (a) the financial asset (or portion thereof)
berakhir, yaitu jika debitur secara hukum expires, that is, if the debtor is legally
dibebaskan dari tanggung jawab utama released from primary responsibility for the
atas aset tersebut (atau bagiannya), baik asset (or any portion thereof), either by
melalui proses hukum maupun oleh legal process or by the creditor entering
kreditur pembuatan kontrak kredit baru into a new credit contract (for example, the
(sebagai contoh, opsi equity conversion); equity conversion option); or
atau
(b) terdapat konversi mata uang. (b) there is a currency conversion.
67
Page 1082
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
iv. Modifikasi atas arus kas aset keuangan iv. Modification of financial assets cash flow
(lanjutan) (continued)
Grup menilai apakah modifikasi atau The Group will measure the substantially and
restrukturisasi atas suatu aset keuangan not substantially modified financial assets as
menghasilkan atau tidak menghasilkan follows:
penghentian pengakuan dengan cara berikut:
(a) Modifikasi aset keuangan yang (a) Substantial modification of financial assets
menghasilkan penghentian pengakuan
aset keuangan
1. Saat arus kas kontraktual atas aset 1. When the contractual cashflow on
keuangan direstrukturisasi atau a financial asset is restructured or
dimodifikasi (antara lain ketika kredit modified (including when a credit is
direstrukturisasi) dimana restructured) and the restructuring or
restrukturisasi atau modifikasi modification results in derecognition of
tersebut menghasilkan penghentian the financial asset, therefore the Group
pengakuan aset keuangan, Grup will record the financial asset as a
akan mencatat aset keuangan new/modified financial asset on the
tersebut sebagai aset keuangan modification/restructuring date.
baru/modifikasian pada tanggal
modifikasi/restrukturisasi.
2. Selisih nilai tercatat aset keuangan 2. The difference between the gross
sebelum modifikasi/restrukturisasi amount of the initial financial assets
dengan nilai wajar aset setelah and the fair value of the modified or
modifikasi/restrukturisasi diakui di restructuring assets recorded as profit
laba rugi. or loss.
3. Saat arus kas kontraktual atas aset 3. When the contractual cashflow on a
keuangan direstrukturisasi atau financial asset is restructured or
dimodifikasi (antara lain ketika kredit modified (including when a credit is
direstrukturisasi) dimana restructured) and the restructuring or
restrukturisasi atau modifikasi modification results in derecognition of
tersebut menghasilkan penghentian the financial asset, therefore the Group
pengakuan aset keuangan, Grup will record the financial asset as a
akan mencatat aset keuangan new/modified financial asset on the
tersebut sebagai aset keuangan modification/restructuring date.
baru/modifikasian pada tanggal
modifikasi/restrukturisasi.
4. Selisih nilai tercatat aset keuangan 4. The difference between the gross
sebelum modifikasi/restrukturisasi amount of the initial financial assets
dengan nilai wajar aset setelah and the fair value of the modified or
modifikasi/restrukturisasi diakui di restructuring assets recorded as profit
laba rugi. or loss.
5. Pendapatan atau biaya transaksi 5. Transaction income or costs incurred in
yang terjadi sehubungan dengan connection with a modification event
kejadian modifikasi diakui sebagai recognised as part of gain or loss on
bagian dari keuntungan atau the modification.
kerugian atas modifikasi tersebut.
6. Grup melakukan penilaian apakah 6. Group assess whether new/modified
aset keuangan baru/modifikasian financial assets are assets originating
merupakan aset yang berasal dari from impaired financial assets or
aset keuangan memburuk atau Purchased or Originated Credit-
Purchased or Originated Credit- Impaired (“POCI”) Financial Asset.
Impaired (“POCI”) Financial Asset.
68
Page 1083
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
iv. Modifikasi atas arus kas aset keuangan iv. Modification of financial assets cash flow
(lanjutan) (continued)
Grup menilai apakah modifikasi atau The Group will measure the substantially and
restrukturisasi atas suatu aset keuangan not substantially modified financial assets as
menghasilkan atau tidak menghasilkan follows: (continued)
penghentian pengakuan dengan cara
berikut: (lanjutan)
(a) Modifikasi aset keuangan yang (a) Substantial modification of financial assets
menghasilkan penghentian pengakuan (continued)
aset keuangan (lanjutan)
7. Pengakuan pendapatan bunga 7. Recognition of interest income on
atas aset yang berasal dari aset assets originating from Impaired
keuangan memburuk ditentukan financial assets is calculated based on
berdasarkan suku bunga efektif an effective interest rate adjusted for
yang telah disesuaikan dengan credit risk (risk-adjusted effective
risiko kredit (risk-adjusted effective interest rate) to discount the cash flows
interest rate) untuk of modified financial assets.
mendiskontokan arus kas aset
keuangan yang telah dimodifikasi.
(b) Modifikasi aset keuangan yang tidak (b) Non-substantial modification of financial
menghasilkan penghentian pengakuan assets
aset keuangan
1. Saat Grup melakukan renegosiasi 1. When the Group renegotiates or
atau modifikasi arus kas modifies contractual cash flows of
kontraktual atas aset keuangan financial assets (including when loans
(antara lain ketika kredit are restructured) that do not meet the
direstrukturisasi) yang tidak criteria for substantial modification of
memenuhi kriteria modifikasi aset financial assets above, the
keuangan yang substansial di atas, restructuring or modification does not
maka restrukturisasi atau result in derecognition of the financial
modifikasi tersebut tidak assets.
menghasilkan penghentian
pengakuan aset keuangan.
2. Jumlah tercatat bruto aset 2. The gross carrying amount of
keuangan dihitung sebesar nilai financial assets is computed at the net
kini (net present value) dari arus present value of modified or
kas neto kontraktual yang telah restructured contractual cash flows,
dimodifikasi atau direstrukturisasi discounted at the initial effective
yang didiskontokan menggunakan interest rate.
suku bunga efektif awal.
3. Grup kemudian mengakui 3. The Group then recognizes the gain
keuntungan atau kerugian dari or loss from the modification (i.e the
modifikasi (yaitu sebesar change in the gross carrying amount
perubahan jumlah tercatat bruto of the financial asset) in the profit or
aset keuangan) dalam laporan laba loss.
rugi.
4. Pendapatan atau biaya transaksi 4. Transaction income or costs incurred
yang terjadi sehubungan dengan in connection with a modification
kejadian modifikasi diakui sebagai event are recognised as an
penyesuaian terhadap jumlah adjustment to the carrying amount of
tercatat aset keuangan yang telah the modified financial asset and
dimodifikasi dan diamortisasi amortised over the remaining term of
selama sisa jangka waktu aset the modified financial asset using the
keuangan modifikasian tersebut initial effective interest rate.
dengan menggunakan suku bunga
efektif awal.
69
Page 1084
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
iv. Modifikasi atas arus kas aset keuangan iv. Modification of financial assets cash flow
(lanjutan) (continued)
Grup menilai apakah modifikasi atau The Group will measure the substantially and
restrukturisasi atas suatu aset keuangan not substantially modified financial assets as
menghasilkan atau tidak menghasilkan follows: (continued)
penghentian pengakuan dengan cara berikut:
(lanjutan)
(b) Modifikasi aset keuangan yang tidak (b) Non-substantial modification of financial
menghasilkan penghentian pengakuan assets (continued)
aset keuangan (lanjutan)
5. Selisih antara jumlah tercatat bruto 5. The difference between the gross
aset keuangan sebelum dan carrying amount of a financial asset
sesudah modifikasi atau before and after modification or
restrukturisasi diakui sebagai restructuring is recognised as a gain
kerugian atau keuntungan aset or loss of the modified financial asset,
keuangan modifikasian, yang which is an adjustment to the initial
merupakan penyesuaian terhadap gross carrying amount and is
jumlah tercatat bruto awal dan amortised over the remaining term of
diamortisasi selama sisa jangka the financial asset using the initial
waktu aset keuangan dengan effective interest rate (unwinding
menggunakan suku bunga efektif interest).
awal (unwinding interest).
v. Reklasifikasi aset keuangan v. Reclassification of financial assets
Grup diperkenankan untuk melakukan The Group is allowed to reclassify the financial
reklasifikasi atas aset keuangan yang dimiliki assets owned if the Group changes the
jika Grup mengubah model bisnis untuk business model for managing the financial
pengelolaan aset keuangan dan Grup tidak assets and the Group is not allowed to
diperkenankan untuk melakukan reklasifikasi reclassify the financial liabilities.
atas liabilitas keuangan.
Perubahan model bisnis sifatnya harus Changes in the business model should
berdampak secara signifikan terhadap significantly impact the Group's operational
kegiatan operasional Grup seperti activities such as acquiring, disposal or
memperoleh, melepaskan, atau mengakhiri discontinued a line of business. In addition, the
suatu lini bisnis. Selain itu, Grup perlu Group needs to prove the change of business
membuktikan adanya perubahan tersebut model to external parties.
kepada pihak eksternal.
Grup akan mereklasifikasi seluruh aset The Group will reclassify all financial assets
keuangan yang terkena dampak dari impacted by changes in the business model.
perubahan model bisnis. Perubahan tujuan The changes of the Group’s business model
model bisnis Grup harus berdampak sebelum must occur before the reclassification date.
tanggal reklasifikasi.
Yang bukan merupakan perubahan model The following are not considered as change in
bisnis adalah: business model:
(a) perubahan intensi berkaitan dengan aset (a) the change of intention related to certain
keuangan tertentu (bahkan dalam situasi financial assets (even in situations of
perubahan signifikan dalam kondisi significant changes in market conditions).
pasar).
(b) hilangnya sementara pasar tertentu (b) temporary loss of certain markets for
untuk aset keuangan. financial assets.
(c) pengalihan aset keuangan antara bagian (c) the transfer of financial assets between
dari Grup dengan model bisnis berbeda. parts of the Group and different business
models.
70
Page 1085
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
v. Reklasifikasi aset keuangan (lanjutan) v. Reclassification of financial assets
(continued)
Dampak reklasifikasi aset keuangan Impact of reclassificaton of financial assets
Grup menerapkan reklasifikasi secara The Group applies the reclassifications
prospektif dari tanggal reklasifikasi. Grup prospectively from the reclassification date.
tidak menyajikan kembali keuntungan, The Group does not restate gain, losses
kerugian (termasuk keuntungan atau (including gains and impairment losses), or
kerugian penurunan nilai), atau bunga yang previously recognised interest.
diakui sebelumnya.
Dampak reklasifikasi aset keuangan pada The impact of reclassification of financial asset
laba rugi atau ekuitas dan pengukuran on profit or loss or equity and its initial
awalnya adalah sebagai berikut: measurement is as follows:
Reklasifikasi/ Dampak Dampak
Reclassification Terhadap Laba Terhadap Nilai Tercatat Awal
Rugi/ Ekuitas/ Setelah Reklasifikasi/
Dari/ Ke/ Impact to Profit Impact to Initial Carrying Amount After
From To or Loss Equity Reclassification
1. Nilai wajar pada tanggal reklasifikasi
menjadi jumlah tercatat bruto
yang baru./
Fair value at the reclassification date
becomes the new gross carrying
FVPL Amortised - - amount.
Cost 2. Suku bunga efektif ditentukan pada
dasar nilai wajar aset pada tanggal
reklasifikasi./
Effective interest rate is determined at
the fair value of the asset at
reclassification date.
1. Aset keuangan tetap diukur pada nilai
wajarnya./
Financial assets is measured at fair
value.
FVPL FVOCI - - 2. Suku bunga efektif ditentukan pada
dasar nilai wajar aset pada tanggal
reklasifikasi./
Effective interest rate is determined at
the fair value of the asset at
reclassification date.
Selisih antara nilai
tercatat sebelum
reklasifikasi dan
nilai wajar setelah Nilai wajarnya diukur pada tanggal
Amortised reklasifikasi./ reklasifikasi./
Cost FVPL Difference in - Fair value is measured at reclassification
carrying amount date.
before
reclassification
and fair value after
reclassification.
71
Page 1086
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
v. Reklasifikasi aset keuangan (lanjutan) v. Reclassification of financial assets
(continued)
Dampak reklasifikasi aset keuangan Impact of reclassificaton of financial assets
(lanjutan) (continued)
Dampak reklasifikasi aset keuangan pada The impact of reclassification of financial asset
laba rugi atau ekuitas dan pengukuran on profit or loss or equity and its initial
awalnya adalah sebagai berikut: (lanjutan) measurement is as follows: (continued)
Reklasifikasi/ Dampak
Reclassification Terhadap Laba Dampak Nilai Tercatat Awal
Rugi/ Terhadap Setelah Reklasifikasi/
Dari/ Ke/ Impact to Profit Ekuitas/ Initial Carrying Amount After
From To or Loss Impact to Equity Reclassification
Selisih antara 1. Nilai wajarnya diukur pada
nilai tercatat tanggal reklasifikasi./
sebelum Fair value is measured at
reklasifikasi dan reclassification date.
nilai wajar 2. Suku bunga efektif dan
setelah pengukuran kerugian kredit
Amortised FVOCI - reklasifikasi./ ekspektasian tidak perlu
Cost Difference in disesuaikan./
carrying amount Effective interest rate and
before expected credit loss is not
reclassification adjusted.
and fair value
after
reclassification.
1. Nilai wajar pada tanggal
reklasifikasi menjadi jumlah
Keuntungan atau tercatat bruto yang baru
kerugian ditambah atau dikurangi
kumulatif dihapus keuntungan atau kerugian
dari ekuitas dan kumulatif sebelumnya./
disesuaikan Fair value at the reclassification
terhadap nilai date becomes the new gross
FVOCI Amortised - wajar./ carrying amount by added or
Cost Cumulative gain deducted the previous
or loss on equity cumulative gain or loss.
is taken out and 2. Suku bunga efektif dan
adjusted pengukuran kerugian kredit
against the fair ekspektasian tidak perlu
value of the disesuaikan./
financial asset Effective interest rate and
expected credit loss is not
adjusted.
Keuntungan atau kerugian kumulatif Aset keuangan tetap diukur pada
direklasifikasi dari ekuitas menjadi nilai wajarnya./
FVPL laba rugi./ Financial assets is measured at fair
Cumulative gain or loss on equity is value.
reclassified to profit or loss.
72
Page 1087
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
vi. Klasifikasi atas instrumen keuangan vi. Classification of financial instruments
Grup mengklasifikasikan aset keuangan ke The Group classifies the financial instruments
dalam klasifikasi tertentu sesuai dengan hasil into classes in accordance with the results of
pengujian model bisnis dan karakteristik arus business model testing and contractual
kas kontraktual. Klasifikasi aset keuangan cashflow characteristics. The classification of
dapat dilihat pada tabel di bawah ini: financial instrument can be seen in the table
below:
Klasifikasi/Classification Golongan/Class
Efek-efek/Marketable securities
Obligasi Pemerintah/Government bonds
Aset keuangan yang diukur pada
nilai wajar melalui laba rugi (FVPL)/ Tagihan derivatif (tidak terkait lindung nilai)/
Financial assets measured at fair Derivative receivables - non hedging related
value through profit or loss (FVPL)
Kredit yang diberikan/Loans
Penyertaan saham/Investments in shares
Aset keuangan yang diukur pada Efek-efek/Marketable securities
nilai wajar melalui penghasilan
Obligasi Pemerintah/Government bonds
komprehensif lainnya (FVOCI)/
Financial assets measured
Kredit yang diberikan/Loans
at fair value through other
comprehensive income (FVOCI) Penyertaan saham/Investments in shares
Giro pada Bank Indonesia/
Current accounts with Bank Indonesia
Aset keuangan/ Giro pada bank lain/
Financial assets Current accounts with other banks
Penempatan pada Bank Indonesia dan bank
lain/Placements with Bank Indonesia and
other banks
Tagihan lainnya - transaksi perdagangan/
Other receivables - trade transaction
Aset keuangan yang diukur pada Efek-efek/Marketable securities
biaya perolehan diamortisasi/
Financial assets measured at Obligasi Pemerintah/Government bonds
amortised cost (Amortised Cost)
Tagihan atas efek-efek yang dibeli dengan
janji dijual kembali/Securities purchased
under agreements to resell
Piutang pembiayaan konsumen/Consumer
financing receivables
Kredit yang diberikan dan
piutang/pembiayaan syariah/Loans and
sharia receivable/financing
Tagihan akseptasi/Acceptance receivables
73
Page 1088
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
vi. Klasifikasi atas instrumen keuangan vi. Classification of financial instruments
(lanjutan) (continued)
Grup mengklasifikasikan aset keuangan ke The Group classifies the financial instruments
dalam klasifikasi tertentu sesuai dengan hasil into classes in accordance with the results of
pengujian model bisnis dan karakteristik arus business model testing and contractual
kas kontraktual. Klasifikasi aset keuangan cashflow characteristics. The classification of
dapat dilihat pada tabel di bawah ini: financial instrument can be seen in the table
(lanjutan) below: (continued)
Klasifikasi/Classification Golongan/Class
Liabilitas keuangan yang diukur
pada nilai wajar melalui laba rugi/ Liabilitas derivatif bukan lindung nilai/
Financial liabilities measured at fair Derivative payables - non hedging related
value through profit or loss
Giro/Demand deposits
Tabungan/Saving deposits
Deposito berjangka/Time deposits
Simpanan dari bank lain/Deposits from
Liabilitas keuangan/ other banks
Financial liabilities Liabilitas keuangan yang diukur Liabilitas atas efek-efek yang dijual dengan
dengan biaya perolehan janji dibeli kembali/Securities sold under
diamortisasi/Financial liabilities agreements to repurchase
measured at amortised cost Liabilitas akseptasi/Acceptance payables
Efek-efek yang diterbitkan/Debt securities
issued
Pinjaman yang diterima/Fund borrowings
Pinjaman subordinasi/Subordinated loans
Setoran jaminan/Guarantee deposits
Rekening Fasilitas kredit yang diberikan yang belum digunakan (committed)/
administratif/ Unused loan facilities (committed)
Administrative Letters of credit yang tidak dapat dibatalkan/Irrevocable letter of credit
accounts Garansi yang diberikan yang memenuhi definisi kontrak jaminan keuangan/
Bank guarantees issued that meet the definition of a financial guarantee contract
Standby letters of credit
vii. Saling hapus instrumen keuangan vii. Offsetting financial instruments
Aset keuangan dan liabilitas keuangan saling Financial assets and liabilities are offset and
hapus disajikan dalam laporan posisi the net amount presented in the consolidated
keuangan konsolidasian jika memiliki hak statement of financial position when there is a
yang berkekuatan hukum untuk melakukan legally enforceable right to offset the
saling hapus atas jumlah yang telah diakui recognised amounts and an intention to settle
tersebut dan berniat untuk menyelesaikan on a net basis or realised the asset and settle
secara neto atau untuk merealisasikan aset the liability simultaneously.
dan menyelesaikan liabilitasnya secara
simultan.
74
Page 1089
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
vii. Saling hapus instrumen keuangan vii. Offsetting financial instruments (continued)
(lanjutan)
Hak yang berkekuatan hukum berarti: This means that the right to offset:
a. tidak terdapat kontinjensi di masa yang a. must not be contingent on a future event,
akan datang, dan and
b. hak yang dapat dipaksakan secara b. must be legally enforceable in all of the
hukum pada kondisi-kondisi berikut ini: following circumstances:
i. kegiatan bisnis normal; i. the normal course of business;
ii. kondisi kegagalan usaha; dan ii. the event of default; and
iii. kondisi gagal bayar atau bangkrut. iii. the event of insolvency or bankruptcy.
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan assets
Penerapan PSAK 109 “Instrumen Keuangan” The implementation of SFAS 109 "Financial
telah mengubah metode perhitungan Instruments" has changed the method of
kerugian penurunan nilai dari pendekatan calculating impairment losses from the incurred
kerugian yang telah terjadi (incurred loss) loss approach in SFAS 239 "Financial
dalam PSAK 239 “Instrumen Keuangan: Instruments: Recognition and Measurement"
Pengakuan dan Pengukuran” dengan with the expected credit loss approach.
pendekatan kerugian kredit ekspektasian.
Ruang lingkup penurunan nilai Scope of impairment
a) Aset keuangan dalam klasifikasi selain a) Financial assets in other than those
yang diukur pada nilai wajar melalui laba measured at fair value through profit or
rugi loss
1) Penurunan nilai atas aset keuangan 1) Impairment of financial assets at
pada biaya perolehan diamortisasi amortised cost is recognised as
diakui sebagai pengurang dari nilai a deduction from the asset's carrying
tercatat aset di dalam laporan posisi amount in the consolidated statement
keuangan konsolidasian, dan diakui of financial position, and recognised in
di dalam laporan laba rugi the consolidated income statement as
konsolidasian sebagai "Beban "Allowance for Impairment Losses".
Pembentukan Cadangan Kerugian
Penurunan Nilai".
2) Penurunan nilai atas aset keuangan 2) Impairment of financial assets
(di luar instrumen ekuitas) yang (excluding equity instruments)
diukur pada nilai wajar melalui measured at fair value through other
penghasilan komprehensif lain diakui comprehensive income is recognised
sebagai penambah dari penghasilan as an addition to other comprehensive
komprehensif lainnya di dalam income in the consolidated statement
laporan posisi keuangan of financial position (not reducing the
konsolidasian (tidak mengurangi carrying amount of financial assets in
jumlah tercatat aset keuangan dalam the financial statements) as
laporan keuangan) sebagai "Unrealised Gain or Loss " and
"Keuntungan/Kerugian yang Belum recognised in the consolidated income
Direalisasikan", dan diakui di dalam statement as "Allowance for
laporan laba rugi konsolidasian Impairment Losses".
sebagai "Beban Pembentukan
Cadangan kerugian penurunan
nilai".
75
Page 1090
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Ruang lingkup penurunan nilai (lanjutan) Scope of impairment (continued)
b) Komitmen Pinjaman atau Kelonggaran b) Loan Commitments or Committed Unused
Tarik yang Sifatnya Tidak Dapat Loan Facilities
Dibatalkan (Committed)
1) Penurunan nilai atas komitmen 1) Impairment of loan commitments is
pinjaman diakui sebagai provisi pada recognised as provision for the Bank's
komponen liabilitas Bank yang liability component which is recorded
dicatat secara terpisah dari aset separately from the related loan
pinjaman yang terkait sebagai assets as "Estimated losses on
"Estimasi kerugian atas komitmen commitments and contingencies",
dan kontijensi", kecuali Grup tidak unless the Group cannot identify it
dapat mengidentifikasi secara separately.
terpisah.
2) Dalam kondisi tersebut, penurunan 2) In that case, the impairment of loan
nilai atas komitmen pinjaman dan commitments and loan assets is
aset pinjaman diakui bersama recognised together as a deduction
sebagai pengurang dari nilai tercatat from the carrying amount of the
aset di dalam laporan posisi assets in the consolidated statement
keuangan konsolidasian. of financial position.
c) Kontrak Jaminan Keuangan Penurunan c) Financial Guarantee Contract Impairment
nilai atas kontrak jaminan keuangan of financial guarantee contracts is
diakui sebagai provisi pada komponen recognised as a provision under the
liabilitas Bank sebagai "Estimasi kerugian Bank's liability component as "Estimated
atas komitmen dan kontinjensi". losses on commitments and
contingencies".
Evaluasi penurunan nilai yang dilakukan Periodic evaluation on impairment of
secara periodik financial assets
Pada setiap tanggal laporan posisi keuangan The Group assesses at each reporting date
konsolidasian, Grup mengevaluasi apakah whether there is a significant increase in credit
terdapat peningkatan risiko kredit yang risk or objective evidence that a financial asset
signifikan atau terdapat bukti objektif or group of financial assets is impaired.
terjadinya penurunan nilai.
Kriteria yang digunakan oleh Grup untuk The criteria that the Group uses to determine
menentukan bukti objektif dari penurunan nilai that there is objective evidence of impairment
adalah sebagai berikut: loss include:
a) Kesulitan keuangan signifikan yang a) Significant financial difficulty of the issuer
dialami penerbit atau pihak peminjam; or obligor;
b) Pelanggaran kontrak, seperti peristiwa b) A breach of contract, such as
gagal bayar atau peristiwa tunggakan a default or delinquency in interest or
bunga atau pokok; principal payments;
76
Page 1091
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Evaluasi penurunan nilai yang dilakukan Periodic evaluation on impairment of
secara periodik (lanjutan) financial assets (continued)
Kriteria yang digunakan oleh Grup untuk The criteria that the Group uses to determine
menentukan bukti objektif dari penurunan nilai that there is objective evidence of impairment
adalah sebagai berikut: (lanjutan) loss include: (continued)
c) Pihak pemberi pinjaman, untuk alasan c) The lender, for economic or legal reasons
ekonomi atau kontraktual sehubungan relating to the borrower’s financial
dengan kesulitan keuangan yang dialami difficulty, granting to the borrower
pihak peminjam, telah memberikan a concession that the lender would not
konsesi pada pihak peminjam yang tidak otherwise consider if the borrower is not
mungkin diberikan jika pihak peminjam having that financial difficulty;
tidak mengalami kesulitan tersebut;
d) Terjadi kemungkinan bahwa pihak d) There is a probability that the borrower will
peminjam akan dinyatakan pailit atau enter bankruptcy or other financial
melakukan reorganisasi keuangan reorganisation;
lainnya;
e) Hilangnya pasar aktif dari aset keuangan e) The disappearance of an active market for
akibat kesulitan keuangan; atau that financial asset because of financial
difficulties; or
f) Pembelian atau penerbitan aset f) Purchase or issuance of financial asset at
keuangan dengan diskon sangat besar significant discount which reflects the
yang mencerminkan kerugian kredit yang credit loss that occurs.
terjadi.
Grup menggunakan kriteria tambahan untuk The Group uses additional criteria to determine
menentukan kualitas aset instrumen the quality of financial instrument assets in
keuangan sesuai dengan Peraturan Otoritas accordance with the Financial Services
Jasa Keuangan (POJK) Authority Regulation (POJK)
No. 40/POJK.03/2019 tanggal 19 Desember No. 40/POJK.03/2019 dated 19 December
2019 tentang Penilaian Kualitas Aset Bank 2019 concerning Asset Quality Assessment for
Umum. Commercial Banks.
Selanjutnya, Grup mengelompokkan aset Furthermore, the Group classifies financial
keuangan berdasarkan hasil evaluasi tersebut assets based on the evaluation results, which
yang mencerminkan tingkat risiko kredit aset reflect the level of credit risk of the financial
keuangan. assets.
a) Stage 1 a) Stage 1
Pada tanggal evaluasi penurunan nilai, At the evaluation date of impairment, credit
risiko kredit atas instrumen keuangan risk on financial instruments does not
tidak meningkat secara signifikan sejak increase significantly since initial
pengakuan awal. recognition.
77
Page 1092
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Evaluasi penurunan nilai yang dilakukan Periodic evaluation on impairment of
secara periodik (lanjutan) financial assets (continued)
a) Stage 1 (lanjutan) a) Stage 1 (continued)
Hal ini dapat dibuktikan dengan This can be proven by the occurrence of
terjadinya seluruh hal berikut, yaitu: all of the following, namely:
Untuk Jenis Aset Keuangan Non-Surat For Types of Non-Securities Financial
Berharga: Assets:
1) Tidak terdapat tunggakan pokok 1) There are no arrears of principal
dan/atau bunga lebih dari 30 hari; and/or interest for more than 30 days;
2) Instrumen keuangan memiliki 2) The financial instrument has
kualitas 1 atau 2; dan a collectability of 1 or 2; and
3) Tidak direstrukturisasi. 3) Not restructured.
Aset Keuangan Surat Berharga: Securities Financial Assets:
1) Memiliki peringkat investasi; 1) Having investment grade;
2) Tidak terdapat tunggakan kupon 2) There are no arrears of coupons
dan/atau kewajiban lain yang and/or other similar obligations; and
sejenis; dan
3) Belum jatuh tempo. 3) Not yet due.
Atas hal tersebut, Grup akan mengukur For this reason, the Group will measure
penyisihan kerugian untuk instrumen the allowance for impairment losses for
keuangan tersebut sejumlah kerugian the financial instrument at the amount of
kredit ekspektasian 12 bulan. an expected credit loss for 12 months.
b) Stage 2 b) Stage 2
Pada tanggal evaluasi, risiko kredit atas At the evaluation date, credit risk on
instrumen keuangan telah meningkat financial instruments has increased
secara signifikan sejak pengakuan awal significantly since initial recognition which
yang dapat dibuktikan. can be proven.
Untuk Jenis Aset Keuangan Non-Surat For Types of Non-Securities Financial
Berharga, dengan terjadi salah satu dari Assets, if one of the following occurs:
hal berikut:
1) Terdapat tunggakan pokok dan/atau 1) There are arrears of principal and/or
bunga yang telah melebihi 30 hari interest more than 30 days to 90 days;
sampai dengan 90 hari;
2) Instrumen keuangan memiliki 2) The financial instrument has
kualitas 2; atau a collectability of 2; or
3) Terjadi restrukturisasi atas aset 3) There was a restructuring of financial
keuangan yang tidak menyebabkan assets that did not result in the
pengakuan aset yang berasal dari recognition of assets originating from
aset keuangan yang memburuk, impaired financial assets, which
dimana sebelum restrukturisasi aset before restructuring the assets were
berada pada stage 1 atau 2. at stage 1 or 2.
78
Page 1093
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Evaluasi penurunan nilai yang dilakukan Periodic evaluation on impairment of
secara periodik (lanjutan) financial assets (continued)
b) Stage 2 (lanjutan) b) Stage 2 (continued)
Untuk Jenis Aset Keuangan Surat For Types of Securities Financial Assets:
Berharga:
1) Memiliki peringkat paling rendah 1 1) Has a rating of at least 1 (one) level
(satu) tingkat di bawah peringkat below investment grade;
investasi;
2) Tidak terdapat tunggakan kupon 2) There are no arrears of coupons
dan/atau kewajiban lain yang and/or other similar obligations; and
sejenis; dan
3) Belum jatuh tempo. 3) Not yet due.
Grup akan mengukur penyisihan At this stage, the Group will measure the
kerugian untuk instrumen keuangan allowance for impairment losses for the
pada stage ini sejumlah kerugian kredit financial instrument at the amount of the
ekspektasian sepanjang umurnya. expected credit losses over its lifetime.
c) Stage 3 (Default) c) Stage 3 (Default)
Pada tanggal evaluasi, terdapat bukti At the evaluation date, there is objective
objektif bahwa aset keuangan evidence that the financial asset is
mengalami penurunan nilai yang dapat impaired which can be proven.
dibuktikan.
Untuk Jenis Aset Keuangan Non-Surat For Types of Non-Securities Financial
Berharga, dengan terjadinya salah satu Assets, if one of the following occurs:
dari hal berikut, yaitu:
1) Terdapat tunggakan pokok 1) There are arrears principal and/or
dan/atau bunga lebih dari 90 hari; interest of more than 90 days;
2) Instrumen keuangan memiliki 2) The financial instrument has
kualitas 3, 4, atau 5; atau a collectability of 3, 4, or 5; or
3) Terjadi restrukturisasi atas aset 3) There was a restructuring of financial
keuangan yang tidak menyebabkan assets that did not result in the
pengakuan aset yang berasal dari recognition of assets originating from
aset keuangan yang memburuk, impaired financial assets, where prior
dimana sebelum restrukturisasi to restructuring the assets were at
aset telah berada pada stage 3. stage 3.
Untuk Jenis Aset Keuangan Surat For Types of Securities Financial Assets:
Berharga:
1) Memiliki peringkat investasi, 1) Has an investment grade, has arrears
terdapat tunggakan kupon dan/atau of coupons and/or other similar
kewajiban lain yang sejenis, dan obligations, and has not yet matured;
belum jatuh tempo; atau or
2) Kriteria lain yang tidak memenuhi 2) Other criteria that do not meet the
kriteria pada stage 1 dan 2 untuk criteria on stage 1 and 2 for types of
jenis aset keuangan surat securities financial assets.
berharga.
79
Page 1094
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Evaluasi penurunan nilai yang dilakukan Periodic evaluation on impairment of
secara periodik (lanjutan) financial assets (continued)
c) Stage 3 (Default) (lanjutan) c) Stage 3 (Default) (continued)
Grup akan mengukur penyisihan The Group will measure the allowance for
kerugian untuk instrumen keuangan pada losses for financial instruments at this
stage ini sejumlah kerugian kredit stage at the amount of the expected credit
ekspektasian sepanjang umurnya. losses over its lifetime.
Khusus untuk aset keuangan yang Specifically for financial assets which
penurunan nilainya dievaluasi secara impairment value is evaluated individually,
individual, Grup dapat menetapkan aset the Group may designate these financial
keuangan tersebut pada kelompok stage assets in the stage 3 group (from the
3 (dari sebelumnya ada di kelompok previous stage 2 group), even though
stage 2), meskipun aset keuangan those financial assets do not meet the
dimaksud belum memenuhi kriteria criteria for stage 3 group.
kelompok stage 3.
d) Aset yang Dibeli atau Berasal dari Aset d) Purchased or Originated Credit-Impaired
Keuangan yang Memburuk Financial Asset (“POCI”)
Kriteria aset yang dibeli sebagai aset The criteria for assets purchased as an
keuangan memburuk impaired financial assets
Aset keuangan yang dibeli A purchased financial asset is classified as
dikelompokkan sebagai aset keuangan an impaired financial asset if it meets the
memburuk jika memenuhi kriteria berikut: following criteria:
a. Hilangnya pasar aktif dari aset
keuangan; atau a. Loss of active market of financial
b. Pembelian aset keuangan dengan assets; or
diskon sangat besar atau jauh di b. Purchase of financial assets at a very
bawah harga par. large discount or significant below par.
Kriteria dan pengukuran aset yang Criteria for assets originating from impaired
berasal dari aset keuangan memburuk financial assets
a. Aset keuangan yang dimodifikasi/ a. Financial assets that are
renegosiasi dan menghasilkan modified/renegotiated resulting in
penghentian pengakuan aset derecognition of financial assets are
keuangan dikelompokkan sebagai classified as assets originating from
aset yang berasal dari aset impaired financial assets if they meet the
keuangan memburuk jika memenuhi following criteria:
kriteria berikut:
1. Waive atas tunggakan bunga 1. Waive on interest arrears including
termasuk dengan Tunggakan Scheduled Interest Arrears and
Bunga yang Dijadwalkan Deferred Interest of 100% (one
(TBYD) dan Bunga yang hundred percent); or
Ditangguhkan (BYDT) sebesar
100% (seratus persen); atau
2. Kredit dikonversi menjadi 2. Loans are converted into temporary
penyertaan modal sementara. equity participation (temporary
investment in shares).
80
Page 1095
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Evaluasi penurunan nilai yang dilakukan Periodic evaluation on impairment of
secara periodik (lanjutan) financial assets (continued)
d) Aset yang Dibeli atau Berasal dari Aset d) Purchased or Originated Credit-Impaired
Keuangan yang Memburuk (lanjutan) Financial Asset (“POCI”) (continued)
Kriteria dan pengukuran aset yang Criteria for assets originating from impaired
berasal dari aset keuangan memburuk financial assets (continued)
(lanjutan)
b. Pada tanggal pelaporan, Grup hanya b. At the reporting date, the Group
mengakui perubahan kumulatif atas recognizes only the cumulative changes
kerugian kredit ekspektasian in the lifetime expected credit losses
sepanjang umurnya sejak since the initial recognition of the
pengakuan awal aset keuangan financial asset as an allowance for
sebagai penyisihan kerugian atas impairment losses on financial assets
aset keuangan yang dibeli atau yang purchased or originating from
berasal dari aset keuangan impairment financial assets.
memburuk.
c. Pada setiap tanggal pelaporan, Grup c. At each reporting date, the Group
mengakui dalam laba rugi jumlah recognizes in profit or loss the amount of
perubahan kerugian kredit changes in lifetime expected credit
ekspektasian sepanjang umurnya losses as an impairment gain or loss.
sebagai keuntungan atau kerugian
penurunan nilai.
d. Jika aset keuangan terbukti d. If the financial assets are proven based
berdasarkan fakta atau informasi on facts or relevant information that the
yang relevan bahwa aset keuangan financial assets are improving, the
membaik, maka Grup akan mencatat Group will recognize in the income
di laporan laba rugi sebagai statement as a deduction for “Allowance
pengurang “Beban Pembentukan for Impairment Losses”.
Cadangan Kerugian Penurunan
Nilai”.
e. Jika kondisi aset keuangan terbukti e. If the condition of the financial asset are
memburuk, maka Grup akan proven to be impaired, the Group will
mencatat di laporan laba rugi recognize it in the income statement as
sebagai penambah “Beban an addition to “Allowance for Impairment
Pembentukan Cadangan Kerugian Losses”.
Penurunan Nilai”.
Grup menggunakan kriteria untuk The Group uses criteria to determine the
menentukan kategori aset keuangan category of financial assets that have
yang mengalami penurunan nilai impaired based on the grouping of the risk
berdasarkan pengelompokan tingkat levels of financial assets above. Financial
risiko aset keuangan di atas. Aset assets in stage 3 group and POCI are
keuangan pada kelompok stage 3 dan financial assets that have impaired.
POCI merupakan aset keuangan yang
mengalami penurunan nilai.
81
Page 1096
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Metode penurunan nilai Impairment method
Grup melakukan evaluasi penurunan nilai The Group evaluates the impairment using the
dengan metode sebagai berikut: following methods:
a. Metode Individual a. Individual Method
Kriteria individual Individual criteria
Grup mengevaluasi penurunan nilai The Group evaluates impairment
secara individual apabila Grup memiliki individually when the Group has
informasi yang wajar dan terdukung untuk reasonable and supportable information to
mengukur kerugian kredit ekspektasian measure the lifetime expected credit
sepanjang umurnya pada instrumen losses on an individual instrument and the
secara individual dan aset keuangan financial assets have the following criteria:
memiliki kriteria sebagai berikut:
a. Aset keuangan per debitur memiliki a. Financial assets per debtor with
nilai outstanding kumulatif lebih dari a cumulative outstanding amount of
Rp25.000 (dua puluh lima miliar more than Rp25,000 (twenty five billion
Rupiah); Rupiah);
b. Kredit segmen Corporate, b. Loans for the Corporate, Institutional,
Kelembagaan, Financial Institutions, Financial Institutions, Commercial, and
Commercial, dan SME Banking; dan SME Banking segments; and
c. Aset keuangan termasuk dalam c. Financial assets fall into the stage 2
kategori stage 2 akibat dari category as a result of a restructuring,
restrukturisasi, stage 3, atau POCI. stage 3, or POCI.
Grup juga dapat menetapkan aset The Group may also designate financial
keuangan untuk dievaluasi secara assets to be evaluated individually even
individual meskipun aset keuangan though the financial assets have not yet
dimaksud belum memiliki kriteria untuk meet criteria for individual evaluation.
dievaluasi secara individual.
Jika aset keuangan terdapat bukti objektif If a financial asset has objective evidence
penurunan nilai dari aset keuangan yang of impairment from a financial asset that is
dievaluasi secara individual namun tidak evaluated individually but there is no
terdapat kerugian penurunan nilai, maka impairment loss, the financial asset is still
aset keuangan tersebut tetap dimasukkan classified as a financial asset that will be
ke dalam klasifikasi aset keuangan yang assessed for impairment individually.
akan dievaluasi penurunan nilainya secara However, the Group establishes allowance
individual. Namun, Grup membentuk for impairment losses on these financial
cadangan kerugian penurunan nilai atas assets based on the probability of default
aset keuangan tersebut berdasarkan resulting from a collective evaluation of
probability of default yang dihasilkan dari loans impairment.
evaluasi penurunan nilai kredit secara
kolektif.
82
Page 1097
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Metode penurunan nilai (lanjutan) Impairment method (continued)
Grup melakukan evaluasi penurunan nilai The Group evaluates the impairment using the
dengan metode sebagai berikut: (lanjutan) following methods: (continued)
a. Metode Individual (lanjutan) a. Individual Method (continued)
Evaluasi Penurunan Nilai Impairment Evaluation
Evaluasi penurunan nilai secara individual Individual impairment evaluation is based
didasarkan pada konsep estimasi jumlah on the concept of an estimated weighted
probabilitas tertimbang kerugian aset probability of loss of financial assets. This
keuangan. Konsep tersebut concept uses the weighting of each of the
menggunakan pembobotan masing- 3 (three) scenarios, which are the
masing dari 3 (tiga) skenario yaitu optimistic scenario, the normal scenario,
skenario optimis, skenario normal, dan and the pessimistic scenario.
skenario pesimis.
1. Optimis 1. Optimistic
Skenario dengan asumsi terdapat A scenario with the assumption that
kenaikan atau ekspansi dalam there is an increase or expansion in
perekonomian yang berakibat pada the economy which results in the
menguatnya nilai variabel seperti strengthening of variable values such
pertumbuhan ekonomi meningkat as increased economic growth or
atau apresiasi nilai tukar. exchange rate appreciation.
2. Normal 2. Normal
Skenario yang memiliki peluang The scenario that has the greatest
terbesar untuk terjadi dibandingkan 2 chance of occurring compared to the
(dua) skenario lainnya. Nilai variabel other 2 (two) scenarios. The variable
dalam skenario baseline adalah hasil value in the baseline scenario is the
proyeksi dengan asumsi pergerakan projection result assuming economic
ekonomi tanpa adanya peristiwa luar movements without any extraordinary
biasa, guncangan atau gejolak events, shocks or economic turmoil.
ekonomi.
3. Pesimis 3. Pessimistic
Skenario dengan asumsi terdapat Scenarios with the assumption that
pelemahan atau kontraksi dalam there is a weakening or contraction in
perekonomian yang berakibat the economy that results in weakening
melemahnya nilai variabel seperti of variable values such as a decrease
penurunan pertumbuhan ekonomi in economic growth or depreciation of
atau depresiasi nilai tukar. the exchange rate.
83
Page 1098
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Metode penurunan nilai (lanjutan) Impairment method (continued)
Grup melakukan evaluasi penurunan nilai The Group evaluates the impairment using the
dengan metode sebagai berikut: (lanjutan) following methods: (continued)
a. Metode Individual (lanjutan) a. Individual Method (continued)
Evaluasi Penurunan Nilai (lanjutan) Impairment Evaluation (continued)
Setiap skenario menghasilkan nilai kini Each scenario provides a discounted
arus kas yang didiskontokan, dimana arus present value of cash flows, where the
kas tersebut didasarkan pada seluruh cash flows are based on all available
informasi yang tersedia dengan information with experienced credit
experienced credit judgement serta judgment and reflect all information that
mencerminkan seluruh informasi yang takes into account various factors such as:
memperhatikan berbagai faktor seperti:
1. Kekuatan finansial dan kemampuan 1. Financial strength and the debtor's
debitur untuk membayar kembali repayment capacity.
kewajiban.
2. Jenis dan jumlah agunan. 2. Type and amount of collateral.
3. Ketersediaan garansi. 3. Availability of warranty.
4. Prospek usaha nasabah di masa 4. Customers' future business prospects.
datang.
5. Probabilitas penjualan agunan. 5. Probability of collateral sale.
6. Kerugian historis. 6. Historical losses.
7. Faktor makroekonomi yang relevan. 7. Relevant macroeconomic factors.
Selisih estimasi jumlah probabilitas The difference between the weighted
tertimbang dengan jumlah outstanding probability and the total outstanding of
aset keuangan mencerminkan jumlah financial assets reflects the amount of the
kerugian penurunan nilai individual. individual impairment loss.
Metode evaluasi penurunan nilai secara The individual impairment evaluation
individual didasarkan pada 2 (dua) method is based on 2 (two) concepts,
konsep, yaitu estimasi jumlah kerugian which are the estimated amount of loss on
aset keuangan dan estimasi jumlah yang financial assets and the estimated amount
dapat diperoleh kembali. that can be recovered.
Metode yang digunakan adalah The method used are discounted cash
discounted cash flow atau metode fair flow or fair value of collateral method. The
value of collateral. Bank menggunakan Bank uses the fair value of collateral
metode fair value of collateral sebagai method as future cash flows if it meets one
arus kas masa datang apabila memenuhi of the following conditions:
salah satu kondisi berikut:
1. Kredit bersifat collateral dependent, 1. Loans is collateral dependent, if loans
yaitu jika pelunasan kredit hanya repayment source only from collateral;
bersumber dari agunan;
2. Sulit untuk menentukan jumlah dan 2. It is difficult to reliably determine the
waktu penerimaan estimasi arus kas amount and timing of receipt of the
yang berasal dari pokok kredit estimated cash flow from loan principal
dan/atau bunga dengan andal; and/or interest; and/or
dan/atau
84
Page 1099
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Metode penurunan nilai (lanjutan) Impairment method (continued)
Grup melakukan evaluasi penurunan nilai The Group evaluates the impairment using the
dengan metode sebagai berikut: (lanjutan) following methods: (continued)
a. Metode Individual (lanjutan) a. Individual Method (continued)
Evaluasi Penurunan Nilai (lanjutan) Impairment Evaluation (continued)
Metode yang digunakan adalah The method used are discounted cash
discounted cash flow atau metode fair flow or fair value of collateral method. The
value of collateral. Bank menggunakan Bank uses the fair value of collateral
metode fair value of collateral sebagai method as future cash flows if it meets one
arus kas masa datang apabila memenuhi of the following conditions: (continued)
salah satu kondisi berikut: (lanjutan)
3. Pengambilalihan agunan kemungkinan 3. Foreclosure of collateral is likely to
besar terjadi dan didukung dengan occur and is supported by legal binding
aspek legal pengikatan agunan. aspects of collateral.
b. Metode Kolektif b. Collective Method
Kriteria Kolektif Collective Criteria
Bank mengevaluasi penurunan nilai The Bank assesses impairment
secara kolektif apabila aset keuangan collectively if the financial assets share the
memiliki kesamaan dalam karakteristik same risk characteristics of the financial
risiko aset keuangan dengan tujuan untuk assets with the purpose of facilitating
memfasilitasi analisis yang didesain untuk analysis which is designed to allows a
memungkinkan peningkatan risiko kredit significant increase in credit risk to be
secara signifikan dapat diidentifikasi tepat identified in a timely manner.
waktu.
Kriteria aset keuangan yang dievaluasi The criteria for financial assets that are
secara kolektif adalah sebagai berikut: evaluated collectively are as follows:
1. Aset keuangan per debitur merupakan 1. Financial assets per debtor are non-
aset keuangan non-performing atau performing financial assets or have
memiliki days past due > 90 hari dan days past due > 90 days and have a
memiliki nilai kumulatif sebesar ≤ cumulative value of ≤ Rp25,000
Rp25.000 (dua puluh lima milyar (twenty five billion rupiah) for the
rupiah) untuk Segmen Corporate, Corporate, Institutional, Financial
Kelembagaan, Financial Institutions, Institutions, Commercial, and SME
Commercial dan SME Banking; Banking segments;
2. Aset keuangan performing atau 2. Performing financial assets or having
memiliki days past due ≤ 90 hari dan days past due ≤ 90 days and were not
tidak direstrukturisasi untuk segmen restructured for the Corporate,
Corporate, Kelembagaan, Financial Institutional, Financial Institutions,
Institutions, Commercial dan SME Commercial, and SME Banking
Banking; dan segments; and
3. Seluruh kredit segmen Micro Banking 3. All loans in the Micro Banking and
dan Consumer. Consumer segments.
85
Page 1100
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Metode penurunan nilai (lanjutan) Impairment method (continued)
Grup melakukan evaluasi penurunan nilai The Group evaluates the impairment using the
dengan metode sebagai berikut: (lanjutan) following methods: (continued)
b. Metode Kolektif (lanjutan) b. Collective Method (continued)
Kriteria Kolektif (lanjutan) Collective Criteria (continued)
Secara garis besar, seluruh portofolio In general, all loan portfolios for which
kredit yang evaluasi penurunan nilainya impairment evaluation is not calculated
tidak dihitung menggunakan metode using the individual method will be
individual, akan dievaluasi menggunakan evaluated using the collective method.
metode kolektif.
Evaluasi Penurunan Nilai Impairment Evaluation
Evaluasi penurunan nilai secara kolektif The evaluation of collective impairment is
didasarkan pada konsep Probability of based on the concepts of Probability of
Default (PD), Loss Given Default (LGD) Default (PD), Loss Given Default (LGD),
dan Exposure at Default (EAD) yang and Exposure at Default (EAD) which
mempertimbangkan informasi masa lalu, consider past, current, and future
terkini, dan masa mendatang. information.
a. Probability of Default a. Probability of Default
Bank menggunakan metode Basel, The Bank uses the Basel, Vasicek,
Vasicek, Roll Rate Transition Matrix Roll Rate Transition Matrix, and other
maupun pendekatan lainnya dalam approaches in determining the PD
menentukan nilai PD dari setiap value of each debtor.
debitur.
Metode Basel dilakukan dengan The Basel method is performed by
menentukan hubungan antara PD determining the relationship between
suatu debitur dengan karakteristik a debtor's PD with the internal
internal dari debitur yang characteristics of that debtor. The
bersangkutan. Model Basel yang Basel model that has been obtained is
telah didapatkan digunakan sebagai used as the basis for determining the
dasar penentuan nilai PD dari setiap PD value of each debtor.
debitur.
Metode Vasicek adalah metode The Vasicek method is
penentuan PD menggunakan formula a method of determining PD using the
korelasi aset yang telah ditentukan asset correlation formula that has
oleh Basel Committee. been determined by the Basel
Committee.
86
Page 1101
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Metode penurunan nilai (lanjutan) Impairment method (continued)
Grup melakukan evaluasi penurunan nilai The Group evaluates the impairment using the
dengan metode sebagai berikut: (lanjutan) following methods: (continued)
b. Metode Kolektif (lanjutan) b. Collective Method (continued)
Evaluasi Penurunan Nilai (lanjutan) Impairment Evaluation (continued)
a. Probability of Default (lanjutan) a. Probability of Default (continued)
Metode Roll Rate Transition Matrix The Roll Rate Transition Matrix
menggunakan historical transition method uses the historical transition
bucket PD. Bucket PD yang digunakan bucket PD. PD buckets used in
dalam perhitungan historical adalah historical calculations are as follows:
sebagai berikut:
1. Bucket 1: Lancar 1. Bucket 1: Current
2. Bucket 2: 1-30 days past due 2. Bucket 2: 1-30 days past due
(dpd) (dpd)
3. Bucket 3: 31-60 dpd 3. Bucket 3: 31-60 dpd
4. Bucket 4: 61-90 dpd 4. Bucket 4: 61-90 dpd
5. Bucket 5: > 90 dpd 5. Bucket 5: > 90 dpd
PD Forward-Looking Macro PD Forward-Looking Macro
Adjustment adalah metode yang Adjustment is a method used to
digunakan untuk menentukan nilai PD determine the forward looking PD
forward looking dari pendekatan baik value of both Basel and Roll Rate
Basel maupun Roll Rate berdasarkan approaches based on the historical
hubungan historis antara makro relationship between the macro
ekonomi dengan nilai PD Bank economy and the PD value of
the Bank.
b. Loss Given Default b. Loss Given Default
Bank menggunakan metode Basel dan The Bank uses Basel and Historical
Historical dalam menentukan nilai LGD methods in determining the LGD
dari setiap debitur. LGD value of each debtor. LGD describes
menggambarkan persentase nominal the nominal percentage of the facility
fasilitas yang tidak akan dapat that the Bank will not be able to
dipulihkan oleh Bank terhadap debitur recover against the default debtor.
default. LGD biasa dihitung dengan Regular LGD is calculated with
formula 1-Recovery Rate. Recovery formula 1-Recovery Rate. The
rate dihitung mempertimbangkan Time recovery rate is calculated by
Value of Money dari pengembalian considering the Time Value of Money
kewajiban yang telah default. Tingkat from the recovery of the default
suku bunga yang digunakan untuk obligation. The interest rate used to
menghitung Time Value of Money dari calculate the Time Value of Money of
Recovery adalah Effective Interest Recovery is the Effective Interest
Rate (EIR). Rate (EIR).
87
Page 1102
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Metode penurunan nilai (lanjutan) Impairment method (continued)
Grup melakukan evaluasi penurunan nilai The Group evaluates the impairment using the
dengan metode sebagai berikut: (lanjutan) following methods: (continued)
b. Metode Kolektif (lanjutan) b. Collective Method (continued)
Evaluasi Penurunan Nilai (lanjutan) Impairment Evaluation (continued)
b. Loss Given Default (lanjutan) b. Loss Given Default (continued)
Metode Basel dilakukan dengan The Basel method is carried out by
menentukan hubungan antara LGD determining the relationship between
suatu debitur dengan karakteristik a debtor's LGD and the internal
internal dari debitur yang characteristics of the debtor
bersangkutan. Model Basel yang concerned. The Basel model that has
telah didapatkan digunakan sebagai been obtained is used as the basis for
dasar penentuan nilai LGD dari setiap determining the LGD value of each
debitur. debtor.
Metode Historical dilakukan dengan Historical method is done by
menghitung rata-rata nilai LGD dalam calculating the average value of LGD
periode jangka panjang pada segmen in the long term observation period in
yang dimaksud. the respective segment.
Forward-Looking Macro Adjustment Forward-Looking Macro Adjustment
pada LGD adalah metode yang in LGD is a method used to determine
digunakan untuk menentukan nilai the forward looking LGD value based
LGD forward looking berdasarkan on the historical relationship between
hubungan historis antara macroeconomics and the Bank's LGD
makroekonomi dengan nilai LGD value. If there is no relationship
Bank. Jika tidak didapatkan hubungan between macroeconomics and the
antara makroekonomi dengan nilai Bank's LGD value, the Bank may not
LGD Bank, maka Bank tidak dapat use Forward-Looking in determining
menggunakan Forward-Looking the LGD value.
dalam penentuan nilai LGD.
c. Exposure at Default c. Exposure at Default
Dalam menentukan nilai EAD dari In determining the EAD value of each
setiap debitur, Bank menggunakan debtor, the Bank uses the Basel,
metode Basel, Prepayment Rate dan Prepayment Rate, and Expected
Expected Lifetime. EAD Lifetime method. EAD describes the
menggambarkan exposure yang akan exposure that will be borne by the
ditanggung Bank jika terdapat debitur Bank if there is a debtor become
yang default. defaults.
Metode Basel dalam perhitungan The Basel method in calculating EAD
EAD dilakukan dengan menentukan is performed by determining the
hubungan antara EAD suatu debitur relationship between a debtor's EAD
dengan karakteristik internal dari and the internal characteristics of the
debitur yang bersangkutan. respective debtor.
88
Page 1103
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Metode penurunan nilai (lanjutan) Impairment method (continued)
Grup melakukan evaluasi penurunan nilai The Group evaluates the impairment using the
dengan metode sebagai berikut: (lanjutan) following methods: (continued)
b. Metode Kolektif (lanjutan) b. Collective Method (continued)
Evaluasi Penurunan Nilai (lanjutan) Impairment Evaluation (continued)
c. Exposure at Default (lanjutan) c. Exposure at Default (continued)
Metode Prepayment Rate ialah The Prepayment Rate method is
metode yang mempelajari behaviour a method that studies the behavior of
dari tingkat pembayaran debitur yang the debtor's payment rate that is
lebih besar dibandingkan dengan bigger than the scheduled facility
besaran pembayaran fasilitas yang payment amount.
telah dijadwalkan.
Metode Expected Lifetime ialah The Expected Lifetime method is
metode yang mempelajari behaviour a method that studies the behavior of
dari tingkat penyelesaian fasilitas the debtor's level of settlement (paid
(lunas atau hapus buku) debitur off or write off) compared to the facility
dibandingkan dengan jadwal settlement schedule.
penyelesaian fasilitas.
d. Expected Credit Loss d. Expected Credit Loss
Secara umum formula untuk In general, the formula for calculating
menghitung ECL secara kolektif collective ECL is the multiplication of
adalah pengkalian antara Probability Probability of Default, Loss Given
of Default, Loss Given Default, dan Default, and Exposure at Default.
Exposure at Default.
Dalam menghitung besarnya In calculating the amount of collective
cadangan kerugian penurunan nilai impairment, the Bank uses the loan
kolektif, Bank menggunakan nilai carrying value which the impairment
saldo rekening kredit dari yang value is assessed collectively.
penurunan nilainya dievaluasi secara
kolektif.
Metode perhitungan pada masing- The calculation method for each stage
masing stage adalah sebagai berikut: is as follows:
1. Stage 1: 12-months ECL 1. Stage 1: 12-months ECL
2. Stage 2: Lifetime ECL 2. Stage 2: Lifetime ECL
3. Stage 3: Lifetime ECL 3. Stage 3: Lifetime ECL
Perhitungan cadangan kerugian Calculation of impairment is done for
penurunan nilai sesuai pada masing- each stage according to the
masing stage sesuai pada characteristics of the staging.
karakteristik staging.
89
Page 1104
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Metode penurunan nilai (lanjutan) Impairment method (continued)
Grup melakukan evaluasi penurunan nilai The Group evaluates the impairment using the
dengan metode sebagai berikut: (lanjutan) following methods: (continued)
b. Metode Kolektif (lanjutan) b. Collective Method (continued)
Evaluasi Penurunan Nilai (lanjutan) Impairment Evaluation (continued)
d. Expected Credit Loss (lanjutan) d. Expected Credit Loss (continued)
12-Months ECL adalah perhitungan 12-Months ECL is the calculation of
kerugian ekspektasian yang dihitung the expected loss for the next 1 year.
untuk 1 tahun ke depan.
ECL-Lifetime adalah perhitungan ECL-Lifetime is the calculation of the
kerugian ekspektasian yang dihitung expected loss which is calculated for
untuk sisa tenor fasilitas. the remaining tenor of the facility.
Dalam perhitungan ECL setiap tahun Every year in calculating the ECL
menggunakan discount factor dengan uses the discount factor based on
formula yang Grup telah rumuskan. formula that the Group has
formulated.
Probability weighted dalam
perhitungan cadangan kerugian The probability weighted in the
penurunan nilai telah ditentukan oleh calculation of impairment has been
Grup mencakup persentase skenario determined by the Group which
optimis, normal, dan pesimis. includes the percentage of optimistic,
normal, and pessimistic scenarios.
Total rata-rata tertimbang atas The total weighted of the estimated
estimasi arus kas dimaksud menjadi cash flow becomes a deduction from
pengurang atas nilai tercatat kredit the carrying amount of the loans,
yang dimana selisihnya akan menjadi where the difference will be the
cadangan kerugian penurunan nilai allowance for impairment on loans.
kredit.
Pendapatan bunga sebelum dan sesudah Interest income before and after impairment
penurunan nilai
Sebelum terjadinya penurunan nilai (stage 1 Prior to impairment (stage 1 and 2), interest
dan 2), pendapatan bunga dihitung income is calculated using the effective interest
menggunakan metode bunga efektif yaitu method, by applying an effective interest rate to
dengan menerapkan suku bunga efektif atas the gross carrying amount of financial assets
jumlah tercatat bruto aset keuangan kecuali except for financial assets purchased or
untuk aset keuangan yang dibeli atau yang originated from impaired financial assets.
berasal dari aset keuangan memburuk.
90
Page 1105
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Pendapatan bunga sebelum dan sesudah Interest income before and after impairment
penurunan nilai (lanjutan) (continued)
Pendapatan bunga dari aset keuangan yang Interest income from impaired financial assets
mengalami penurunan nilai (stage 3 atau (stage 3 or POCI) is calculated by applying an
POCI) dilakukan dengan menerapkan suku effective interest rate on the net carrying
bunga efektif atas jumlah tercatat neto aset amount of financial assets, which is the
keuangan yaitu jumlah saldo setelah dikurangi outstanding amount after deducting losses due
dengan kerugian akibat penurunan nilai untuk: to impairment for:
a) Aset Keuangan yang Dibeli atau Berasal a) Financial Assets Purchased or Originated
dari Aset Keuangan Memburuk (“POCI”) Credit-Impaired Financial Assets (“POCI”)
Untuk aset keuangan tersebut, Grup For these financial assets, the Group
menerapkan suku bunga efektif yang applies a risk-adjusted effective interest
disesuaikan dengan risiko kredit atas rate on the amortised cost of the financial
biaya perolehan diamortisasi dari aset assets since initial recognition.
keuangan sejak pengakuan awal.
b) Stage 3 b) Stage 3
Untuk aset keuangan tersebut, Grup For these financial assets, the Group
menerapkan suku bunga efektif atas applies an effective interest rate on the
biaya perolehan diamortisasi dari aset amortised cost of financial assets in the
keuangan di periode pelaporan, yaitu nilai reporting period, which is the amount that
yang telah dikurangi kerugian akibat has been reduced by any impairment
penurunan nilai. losses.
Pendapatan bunga selanjutnya diakui Interest income is subsequently
atas dasar suku bunga yang digunakan recognised based on of the interest rate
untuk mendiskonto arus kas masa depan used to discount future cash flows in
dalam pengukuran kerugian penurunan measuring impairment losses or what is
nilai atau yang disebut dengan unwinding known as unwinding interest.
interest.
Penyisihan kerugian aset produktif Entitas Allowance for possible losses on earning
Anak berbasis syariah assets of Subsidiary based on sharia
Cadangan kerugian penurunan nilai atas Allowance for impairment losses on
piutang murabahah yang dinilai secara murabahah receivable is calculated based on
kolektif dihitung berdasarkan PSAK 402 collective method according to SFAS 402
“Akuntansi Murabahah” dan ISAK 402 “Accounting for Murabahah” and Interpretation
“Penurunan Nilai Piutang Murabahah”. of Financial Accounting Standard (“IFAS”) 402
“Impairment Loss for Murabahah Receivables”.
91
Page 1106
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Penyisihan kerugian aset produktif Entitas Allowance for possible losses on earning
Anak berbasis syariah (lanjutan) assets of Subsidiary based on sharia
(continued)
Aset produktif terdiri dari giro dan Earning assets consist of current account and
penempatan pada Bank Indonesia dalam placements with Bank Indonesia in the form of
bentuk Sertifikat Bank Indonesia Syariah Bank Indonesia Sharia Certificate (Sertifikat
(SBIS), Fasilitas Simpanan Bank Indonesia Bank Indonesia Syariah (SBIS)), Bank
Syariah (FASBIS), Tagihan Reverse Repo Indonesia Sharia Deposit Facility (Fasilitas
SBSN BI, Term Deposit Valas Syariah BI, giro Simpanan Bank Indonesia Syariah (FASBIS)),
pada bank syariah lain, penempatan pada Reverse Repo Receivables State Sharia
bank syariah lain, investasi pada surat Certificates (Surat Berharga Syariah Negara
berharga, penyertaan modal sementara, (SBSN)) BI, Term Deposit Foreign Currency
piutang murabahah, pembiayaan Sharia BI, current accounts with other sharia
musyarakah dan Mudharabah dan banks, placement with other sharia banks,
pembiayaan syariah lainnya (termasuk investment in marketable securities, temporary
pinjaman qardh), dan komitmen dan equity participation, murabahah receivables,
kontinjensi yang memiliki risiko kredit seperti musyarakah and Mudharabah financing and
bank garansi dan letter of credit (“L/C”) yang other sharia financing (including funds of
tidak dapat dibatalkan dan standby letter of qardh), and commitments and contingencies
credit. with credit risk, such as bank guarantees,
irrevocable letter of credit (“LC”) and standby
letter of credit.
Penyisihan kerugian aset produktif dan aset Allowance for impairment losses of earning
non-produktif bank umum yang assets and non-earning assets for commercial
melaksanakan kegiatan berdasarkan prinsip bank conducting business based on sharia
syariah diatur dalam Peraturan Otoritas Jasa principles is regulated on Financial Services
Keuangan (POJK) No. 2/POJK.03/2022 Authority Regulation (POJK)
tanggal 31 Januari 2022 tentang “Penilaian No. 2/POJK.03/2022 dated 31 January 2022
Kualitas Aset Bank Umum Syariah dan Unit regarding "Asset Quality Assessment for
Usaha Syariah”, serta POJK Sharia Commercial Banks and Sharia
No. 12/POJK.03/2015 tanggal 21 Agustus Business Units", and POJK
2015 tentang Ketentuan Kehati-hatian No. 12/POJK.03/2015 dated 21 August 2015
dalam Rangka Stimulus Perekonomian regarding Prudential Principle Provisions for
Nasional bagi Bank Umum Syariah dan Unit Sharia Banks and Sharia Commercial
Usaha Syariah. Business Units to Stimulate the National
Economy.
Pedoman pembentukan penyisihan kerugian The guidelines for the establishment of
aset produktif berdasarkan POJK tersebut allowance for impairment losses on earning
adalah sebagai berikut: assets based on the aforementioned FSA
Regulation are as follows:
1. Cadangan umum, sekurang-kurangnya 1. General reserve, shall be at least 1% of
sebesar 1% dari aset produktif yang total earning assets classified as current,
digolongkan lancar, tidak termasuk SBIS excluding Bank Indonesia Sharia
dan surat berharga yang diterbitkan Certificates and debt securities issued by
pemerintah berdasarkan prinsip syariah, the Government based on sharia
serta bagian aset produktif yang dijamin principles, and part of earning assets
dengan jaminan pemerintah dan agunan guaranteed by government and cash
tunai berupa giro, tabungan, deposito, collateral in the form of demand deposits,
setoran jaminan, dan/atau emas yang saving deposits, time deposits, guarantee
diblokir dan disertai dengan surat kuasa deposits, and/or gold which are pledged
pencairan. and accompanied with the power of
attorney to liquidate.
92
Page 1107
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Penyisihan kerugian aset produktif Entitas Allowance for possible losses on earning
Anak berbasis syariah (lanjutan) assets of Subsidiary based on sharia
(continued)
Pedoman pembentukan penyisihan kerugian The guidelines for the establishment of
aset produktif berdasarkan POJK tersebut allowance for impairment losses on earning
adalah sebagai berikut (lanjutan): assets based on the aforementioned FSA
Regulation are as follows: (continued)
2. Cadangan khusus, sekurang-kurangnya 2. Special reserve shall be at least:
sebesar:
- 5% dari aset produktif yang - 5% of earning assets classified as
digolongkan Dalam Perhatian Khusus Special Mention after deducting
setelah dikurangi nilai agunan; collateral value;
- 15% dari aset produktif yang - 15% of earning assets classified as
digolongkan Kurang Lancar setelah Substandard after deducting collateral
dikurangi nilai agunan; value;
- 50% dari aset produktif yang - 50% of earning assets classified as
digolongkan Diragukan setelah Doubtful after deducting collateral
dikurangi nilai agunan; dan value; and
- 100% dari aset produktif yang - 100% of earning assets classified as
digolongkan Macet setelah dikurangi Loss after deducting collateral value.
nilai agunan.
3. Kewajiban untuk membentuk penyisihan 3. The requirement to establish allowance for
kerugian aset produktif tidak berlaku bagi impairment losses shall not be applicable
aset produktif untuk transaksi sewa for earning assets under leasing
dengan perpindahan hak milik berupa transactions in the form of ijarah or ijarah
akad ijarah atau ijarah muntahiyah muntahiyah bittamlik. The Subsidiary is
bittamlik. Entitas Anak wajib membentuk required to depreciate/ amortize the
penyusutan/amortisasi terhadap aset assets of ijarah muntahiyah bittamlik.
ijarah muntahiyah bittamlik.
Khusus untuk kualitas surat berharga dan For marketable securities and placements to
penempatan pada Entitas Anak ditetapkan the Subsidiary, the collectability is classified
menjadi 3 (tiga) golongan yaitu lancar, kurang into 3 (three) categories: current, substandard,
lancar dan macet. Sedangkan untuk kualitas and loss. collectabilty of investment in shares
penyertaan modal kualitasnya ditetapkan is determined into 4 (four) categories: current,
menjadi 4 (empat) golongan yaitu lancar, substandard, doubtful and loss.
kurang lancar, diragukan dan macet.
Untuk Murabahah, Entitas Anak For Murabahah, the Subsidiary evaluates
mengevaluasi apakah terdapat bukti objektif whether there is an objective evidence that the
bahwa aset keuangan atau kelompok aset financial assets or group of financial assets are
keuangan mengalami penurunan nilai. Aset impaired. The financial assets or group of
keuangan atau kelompok aset keuangan financial assets are impaired and the
diturunkan nilainya dan kerugian penurunan impairment loss occurred only if there is an
nilai telah terjadi hanya jika, terdapat bukti objective evidence regarding the impairment
objektif mengenai penurunan nilai tersebut as a result of one or more events that occurred
sebagai akibat dari satu atau lebih peristiwa after initial recognition which impacts the
yang terjadi setelah pengakuan awal tersebut estimated future cash flows that can be reliably
(peristiwa yang merugikan), yang berdampak estimated.
pada estimasi arus kas masa depan atas
aset keuangan atau kelompok aset yang
dapat diestimasi secara andal.
93
Page 1108
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Penyisihan kerugian aset produktif Entitas Allowance for possible losses on earning
Anak berbasis syariah (lanjutan) assets of Subsidiary based on sharia
(continued)
Cadangan kerugian penurunan nilai atas The allowance for impairment on murabahah
piutang murabahah yang dinilai secara receivables is calculated using collective
kolektif dihitung berdasarkan PSAK 239 assessment according to SFAS 239 “Financial
“Instrumen Keuangan: Pengakuan dan Instruments: Recognition and Measurement”.
Pengukuran”.
Sesuai dengan PSAK 402 "Akuntansi In accordance with SFAS 402 “Accounting for
Murabahah" dan Pedoman Akuntansi Murabahah” and Indonesia Sharia Banking
Perbankan Syariah Indonesia (PAPSI), Accounting Guidelines (PAPSI), the Subsidiary
Entitas Anak menghitung CKPN individual calculates individual allowance for impairment
untuk piutang murabahah sesuai dengan losses for murabahah receivables in
ketentuan di ISAK 402 “Penurunan Nilai accordance with IFAS 402 “Impairment of
Piutang Murabahah”. Murabahah Receivables”.
Entitas Anak menetapkan piutang The Subsidiary determines murabahah
murabahah yang harus dievaluasi receivables to be evaluated for impairment
penurunan nilainya secara individual, jika through individual evaluation if one of the
memenuhi salah satu kriteria di bawah ini: following criteria is met:
1) Piutang murabahah memiliki 1) Murabahah receivables which have
kolektibilitas kurang lancar, diragukan collectability status as substandard, doubtful
dan macet, dan memiliki saldo nilai and loss, and have an individual receivables
piutang secara individual di atas atau balance of above or equal to Rp10,000; and
sama dengan Rp10.000; dan
2) Piutang murabahah yang 2) Murabahah receivables that are
direstrukturisasi atau pernah restructured or had been restructured and
direstrukturisasi dan yang secara which individually have a balance of
individual memiliki saldo nilai piutang di receivables above or equal Rp10,000.
atas Rp10.000.
Entitas Anak menetapkan piutang The Subsidiary determines murabahah
murabahah yang harus dievaluasi receivables to be evaluated for impairment
penurunan nilainya secara kolektif, jika through collective evaluation if one of the
memenuhi salah satu kriteria di bawah ini: following criteria is met:
1) Piutang murabahah yang secara 1) Murabahah receivables which individually
individual memiliki nilai signifikan namun have significant value but there is no
tidak memiliki bukti objektif penurunan objective evidence of impairment;
nilai;
2) Piutang murabahah yang secara 2) Murabahah receivables which individually
individual memiliki nilai tidak signifikan; have insignificant value; and
dan
3) Piutang murabahah yang 3) Restructured murabahah receivables which
direstrukturisasi yang secara individual individually have insignificant value.
memiliki nilai tidak signifikan.
Perhitungan cadangan kerugian penurunan The calculation of allowance for impairment
nilai atas aset keuangan yang dinilai secara losses on financial assets which are evaluated
kolektif dikelompokkan berdasarkan collectively, grouped based on similar
karakteristik risiko piutang yang sama receivable risk characteristics and taking into
dengan mempertimbangkan segmentasi account the receivable segmentation on the
piutang berdasarkan pengalaman kerugian basis of historical loss experience (probability
masa lalu (probability of default). of default).
94
Page 1109
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Penyisihan kerugian aset produktif Entitas Allowance for possible losses on earning
Anak berbasis syariah (lanjutan) assets of Subsidiary based on sharia
(continued)
Entitas Anak menggunakan metode analisis The Subsidiary uses the migration analysis
migrasi yang merupakan suatu metode method which is a statistical analysis method
analisis statistik, untuk menilai cadangan to assess allowance for impairment losses on
kerugian penurunan nilai atas piutang yang collective receivables. The Subsidiary uses
diberikan secara kolektif. Entitas Anak 5 (five) years historical data to compute for the
menggunakan data historis Probablitity of Default (“PD”) and Loss Given
5 (lima) tahun dalam menghitung Probability Default (“LGD”).
of Default (“PD”) dan Loss Given Default
(“LGD”).
Perhitungan cadangan kerugian The calculation of allowance for impairment
penurunan nilai atas aset keuangan yang losses on financial assets which are evaluated
dinilai secara kolektif dikelompokkan collectively, grouped based on similar receivable
berdasarkan karakteristik risiko piutang yang risk characteristics and taking into account the
sama dengan mempertimbangkan receivable segmentation on the basis of
segmentasi piutang berdasarkan historical loss experience (probability of default).
pengalaman kerugian masa lalu (probability
of default).
Bank menggunakan metode analisis The Bank uses the migration analysis method
migrasi yang merupakan suatu metode which is a statistical model analysis method to
analisis statistik, untuk menilai cadangan assess allowance for impairment losses on
kerugian penurunan nilai atas piutang yang collective receivables. The Bank uses 5 (five)
diberikan secara kolektif. Bank years historical data to compute for the
menggunakan data historis 5 (lima) tahun Probability of Default (“PD”) and Loss Given
dalam menghitng Probability of Default (“PD) Default (“LGD”).
dan Loss Given Default (“LGD”).
Kerugian penurunan nilai atas aset Impairment losses on financial assets recorded
keuangan yang dicatat pada biaya perolehan at amortised cost are measured as the
diamortisasi diukur sebesar selisih antara difference between the carrying amount of the
nilai tercatat aset keuangan dengan nilai kini financial assets and present value of estimated
estimasi arus kas masa datang yang future cash flows discounted at the financial
didiskonto menggunakan tingkat margin assets original effective margin rate.
efektif awal dari aset keuangan tersebut.
Kerugian yang terjadi diakui pada laporan Impairment losses are recognised in statements
laba rugi dan penghasilan komprehensif lain of profit or loss and other comprehensive
dan dicatat pada akun cadangan kerugian income and reflected in an allowance for
penurunan nilai sebagai pengurang terhadap impairment losses account against financial
asset keuangan yang dicatat pada biaya assets carried at amortised cost.
perolehan diamortisasi.
95
Page 1110
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Penyisihan kerugian aset produktif Entitas Allowance for possible losses on earning
Anak berbasis syariah (lanjutan) assets of Subsidiary based on sharia
(continued)
Kontrak jaminan keuangan dan komitmen Financial guarantee contracts and
commitments
Kontrak jaminan keuangan adalah kontrak Financial guarantee contracts are contracts that
yang mengharuskan penerbit untuk require the issuer to make specified payments
melakukan pembayaran yang ditetapkan to reimburse the contracts holder for
untuk mengganti uang pemegang kontrak a loss incurred because a specified debtor
atas kerugian yang terjadi karena debitur defaulted to make payments when due, in
tertentu gagal untuk melakukan pembayaran accordance with the terms of a debt instrument.
pada saat jatuh tempo, sesuai dengan
ketentuan dari instrumen utang.
Jaminan keuangan tersebut diberikan kepada Such financial guarantees are given to banks,
bank-bank, lembaga keuangan dan badan- financial institutions and other institutions on
badan lainnya atas nama debitur untuk behalf of customers to secure loans and other
menjamin kredit dan fasilitas-fasilitas banking facilities.
perbankan lainnya.
Jaminan keuangan awalnya diakui dalam Financial guarantees are initially recognised in
laporan keuangan konsolidasian sebesar nilai the consolidated financial statements at fair
wajar pada tanggal jaminan diberikan. Nilai value on the date which the guarantee was
wajar dari jaminan keuangan pada saat given. The fair value of a financial guarantee at
dimulainya transaksi pada umumnya sama inception is likely to equal with the provision
dengan provisi yang diterima untuk jaminan received because all guarantees are agreed on
diberikan dengan syarat dan kondisi normal. arm’s length terms.
Setelah pengakuan awal, liabilitas Bank atas Subsequent to initial recognition, the Bank’s
jaminan tersebut diukur pada jumlah yang liabilities under such guarantees are measured
lebih tinggi antara jumlah awal, dikurangi at the higher amount between the initial
amortisasi provisi dan estimasi terbaik dari amount, less amortisation of provision
jumlah yang diharapkan akan terjadi untuk recognised, and the best estimates of the
menyelesaikan jaminan tersebut. Estimasi ini amount required to settle the guarantee. These
ditentukan berdasarkan pengalaman estimation are determined based on
transaksi yang sejenis dan kerugian historis experience of similar transactions and history
masa lalu, dilengkapi dengan penilaian of past losses, supplemented by the judgement
manajemen. from management.
Estimasi ini ditentukan berdasarkan These estimation are determined based on
kemiripan transaksi dan sejarah kerugian di experience of similar transactions and history
masa lalu, dilengkapi dengan justifikasi dari of past losses, supplemented by the judgement
manajemen. Pendapatan provisi yang from management. The provision income
diperoleh diamortisasi selama jangka waktu earned is amortised over the period of
jaminan dengan menggunakan metode garis guarantees using the straight-line method.
lurus.
96
Page 1111
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
viii. Cadangan kerugian penurunan nilai aset viii. Allowance for impairment losses of financial
keuangan (lanjutan) assets (continued)
Penyisihan kerugian aset produktif Entitas Allowance for possible losses on earning
Anak berbasis syariah (lanjutan) assets of Subsidiary based on sharia
(continued)
Kontrak jaminan keuangan dan komitmen Financial guarantee contracts and
(lanjutan) commitments (continued)
Bank menentukan cadangan kerugian The Bank determines impairment losses on
penurunan nilai aset keuangan atas kontrak financial assets of financial guarantee
jaminan keuangan yang memiliki risiko kredit contracts that have credit risk and
dan komitmen berdasarkan nilai yang lebih commitment based on the value that is higher
tinggi antara nilai amortisasi (nilai tercatat) between the amortised value (carrying value)
dan nilai kini atas pembayaran liabilitas yang and the present value of the liabilities that are
diharapkan akan terjadi (ketika pembayaran expected to occur (when payment under the
atas jaminan tersebut menjadi probable) atau guarantee has become probable) or
nilai cadangan kerugian penurunan nilai yang impairment losses that are calculated based
dihitung berdasarkan data kerugian historis on historical loss data for a collective
untuk evaluasi penurunan nilai secara evaluation of impairment.
kolektif.
ix. Investasi pada sukuk ix. Investment in sukuk
Sebelum pengakuan awal, Grup menentukan Before the initial recognition, the Group
klasifikasi investasi pada sukuk berdasarkan determines the classification of investment in
tujuan investasi Grup. sukuk based on the Group’s investment
objective.
Klasifikasi dalam investasi sukuk terdiri dari: Investment in sukuk can be measured as
follows:
- Biaya perolehan - Acquisition cost
Jika investasi tersebut dimiliki dalam If the investment is held within a business
suatu model usaha yang bertujuan model that aims to collect contractual cash
utama untuk memperoleh arus kas flows and there is a contractual
kontraktual; dan terdapat persyaratan requirement to determine the specific date
kontraktual untuk menentukan tanggal of principal payments and/or the returns.
tertentu pembayaran pokok dan/atau The acquisition cost for sukuk ijarah and
hasilnya. Biaya perolehan sukuk ijarah sukuk Mudharabah includes transaction
dan sukuk Mudharabah termasuk biaya cost. The difference between acquisition
transaksi. Selisih antara biaya perolehan cost and nominal value is amortised using
dan nilai nominal diamortisasi secara straight-line method during the period of
garis lurus selama jangka waktu sukuk. the sukuk instrument.
- Diukur pada nilai wajar melalui - Measured at fair value through other
penghasilan komprehensif lain comprehensive income
Jika investasi tersebut dimiliki dalam If the investment is held within a business
suatu model usaha yang bertujuan model which its primary purpose is to
utama untuk memperoleh arus kas obtain contractual cash flows and sell
kontraktual dan melakukan penjualan off sukuk and there is a contractual
sukuk dan terdapat persyaratan requirements determined by specific date
kontraktual menentukan tanggal tertentu of payment of principal and/or results.
pembayaran pokok dan/atau hasilnya.
97
Page 1112
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
ix. Investasi pada sukuk (lanjutan) ix. Investment in sukuk (lanjutan)
Klasifikasi dalam investasi sukuk terdiri dari: Investment in sukuk can be measured as
(lanjutan) follows: (continued)
- Diukur pada nilai wajar melalui - Measured at fair value through other
penghasilan komprehensif lain (lanjutan) comprehensive income (continued)
Biaya perolehan sukuk ijarah dan The acquisition cost of sukuk ijarah and
sukuk Mudharabah termasuk biaya sukuk Mudharabah includes transaction
transaksi. Selisih antara biaya perolehan costs. The difference between the
dan nilai nominal diamortisasi acquisition cost and nominal value is
secara garis lurus selama jangka amortised on straight-line basis over the
waktu sukuk. Perubahan nilai wajar terms of sukuk. The changes in fair value
diakui dalam penghasilan komprehensif are recognised in other comprehensive
lain. Pada saat penghentian pengakuan income. At the time of derecognition, the
saldo, perubahan nilai wajar dalam changes in fair value in other
penghasilan komprehensif lain comprehensive income are reclassified to
direklasifikasi ke laba rugi sebagai profit or loss as a reclassification
penyesuaian reklasifikasi. adjustment.
- Diukur pada nilai wajar melalui laba rugi - Measured at fair value through profit or
loss
Biaya perolehan sukuk ijarah dan sukuk The acquisition cost of sukuk ijarah and
Mudharabah yang diukur pada nilai wajar sukuk Mudharabah is measured at fair
melalui laba rugi tidak termasuk biaya value through profit or loss excluding
transaksi. Untuk investasi pada sukuk transaction costs. For investments in
yang diukur pada nilai wajar melalui laba sukuk which are measured at fair value
rugi, selisih antara nilai wajar dan jumlah through profit or loss, the difference
tercatat diakui dalam laba rugi. between the fair value and the carrying
amount is recognised in profit or loss.
x. Sukuk Mudharabah yang diterbitkan x. Sukuk Mudharabah issued
Sukuk Mudharabah yang diterbitkan disajikan Sukuk Mudharabah issued is recognised at
sebesar nilai nominal. Biaya-biaya yang nominal amount. Transaction costs from the
timbul dari penerbitan surat berharga dicatat issuance of sukuk Mudharabah are recognised
sebagai beban yang ditangguhkan yang as deferred expense and presented as “Other
disajikan dalam akun “Aset lain-lain” dan assets” and amortised using straight-line over
diamortisasi secara garis lurus selama jangka the terms of sukuk Mudharabah.
waktu sukuk Mudharabah.
xi. Penentuan nilai wajar xi. Determination of fair value
Nilai wajar adalah pengukuran berbasis Fair value is a market-based measurement.
pasar. Pengukuran/penetapan nilai wajar The measurement/determination of fair value
bertujuan untuk mengestimasi harga dimana aims to estimate the price at which an orderly
transaksi teratur (orderly transaction) untuk transaction to sell an asset or transfer a liability
menjual aset atau mengalihkan liabilitas akan would occur between market participants at the
terjadi antara pelaku pasar (market measurement date.
participants) pada tanggal pengukuran.
98
Page 1113
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
xi. Penentuan nilai wajar (lanjutan) xi. Determination of fair value (continued)
Ketika tidak terdapat pasar aktif atau harga When there is no active market or the price of
suatu instrumen keuangan yang identik tidak an identical financial instrument cannot be
dapat diobservasi, Grup dapat mengukur nilai observed, the Group can measure fair value
wajar menggunakan teknik penilaian sesuai using valuation techniques according to the
jenis instrumen keuangan. type of financial instrument.
Grup dapat melakukan pengukuran nilai The Group can measure fair value, with the
wajar, dengan hirarki sebagai berikut: following hierarchy:
1. Input Level 1, yaitu harga kuotasian 1. Input Level 1, the quoted prices
(tanpa penyesuaian) di pasar aktif untuk (unadjusted) in active markets for identical
aset atau liabilitas yang identik yang assets or liabilities that the Group can
dapat diakses Grup pada tanggal access at the measurement date.
pengukuran.
2. Input Level 2, yaitu input selain harga 2. Input Level 2, the input other than quoted
kuotasian yang termasuk dalam level 1 price included in level 1 that can be
yang dapat diobservasi untuk aset atau observed for assets or liabilities, either
liabilitas, baik secara langsung atau tidak directly or indirectly.
langsung.
3. Input Level 3, yaitu input yang tidak dapat 3. Input Level 3, the unobservable input for
diobservasi untuk aset atau liabilitas. an asset or liability.
Pengukuran nilai wajar mengasumsikan A fair value measurement assumes that the
bahwa transaksi untuk menjual aset atau transaction to sell the asset or transfer the
mengalihkan liabilitas terjadi: liability takes place either:
- Di pasar utama untuk aset dan liabilitas - In the principal market for the asset or
tersebut; atau liability; or
- Jika tidak terdapat pasar utama, di pasar - In the absence of a principal market, in the
yang paling menguntungkan untuk aset most advantageous market for the asset or
atau liabilitas tersebut. liability.
Nilai wajar suatu aset atau liabilitas diukur The fair value of an asset or a liability should be
menggunakan asumsi yang akan digunakan measured using the assumptions that market
pelaku pasar ketika menentukan harga aset participants would use when pricing the asset
dan liabilitas tersebut dengan asumsi bahwa or liability, assuming that market participants
pelaku pasar bertindak dalam kepentingan act in their best economic interest.
ekonomi terbaiknya.
Pengukuran nilai wajar aset non-keuangan A fair value measurement of a non-financial
memperhitungkan kemampuan pelaku pasar asset takes into account a market participant's
untuk menghasilkan manfaat ekonomi ability to generate economic benefits by using
dengan menggunakan aset dalam the asset at its highest and best use or by
penggunaan tertinggi dan terbaiknya atau selling it to another market participant that
dengan menjualnya kepada pelaku pasar lain would use the asset at its highest and best use.
yang akan menggunakan aset tersebut dalam
penggunaan tertinggi dan terbaiknya.
99
Page 1114
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
xi. Penentuan nilai wajar (lanjutan) xi. Determination of fair value (continued)
Nilai wajar untuk instrumen keuangan yang The fair value of financial instruments traded in
diperdagangkan di pasar aktif, seperti efek- active markets, such as marketable securities
efek dan obligasi pemerintah, ditentukan and government bonds, is determined based
berdasarkan nilai pasar yang berlaku pada on quoted market prices at the consolidated
tanggal laporan posisi keuangan statement of financial position date using price
konsolidasian menggunakan harga yang that published regularly and from credible
dipublikasikan secara rutin dan berasal dari sources such as quoted market prices from
sumber yang terpercaya, seperti Bloomberg, Bloomberg, Reuters or broker’s quoted price.
Reuters atau harga yang diberikan oleh Investments in mutual fund units are stated at
broker (harga kuotasian). Investasi dalam unit market value, in accordance with the net value
reksa dana dinyatakan sebesar nilai pasar of mutual fund assets at the consolidated
sesuai nilai aset bersih dari reksa dana pada statement of financial position date.
tanggal laporan posisi keuangan
konsolidasian.
Instrumen keuangan dianggap memiliki A financial instrument is deemed to be quoted
kuotasi di pasar aktif, jika harga kuotasi in an active market if quoted prices are
tersedia sewaktu-waktu dan dapat diperoleh available at any time and can be obtained
secara rutin dari bursa, pedagang efek regularly from stock exchanges, dealers, and
(dealer), perantara efek (broker) dan harga brokers and these prices reflect actual and
tersebut mencerminkan transaksi pasar yang regular market transactions in a fair
aktual dan rutin dalam suatu transaksi yang transaction. If the criteria above are not met, the
wajar. Jika kriteria di atas tidak terpenuhi, active market is declared unavailable.
maka pasar aktif dinyatakan tidak tersedia. Indications of an inactive market are that there
Indikasi-indikasi dari pasar tidak aktif adalah is a large gap between the bid and ask prices
terdapat selisih yang besar antara harga or a significant increase in the difference
penawaran dan permintaan atau kenaikan between the bid and ask prices, and there are
signifikan dalam selisih harga penawaran dan only a few recent transactions.
permintaan dan hanya terdapat beberapa
transaksi terkini.
Untuk efek-efek yang tidak mempunyai harga For marketable securities with no quoted
pasar, estimasi atas nilai wajar efek-efek market price, a reasonable estimate of the fair
ditetapkan dengan mengacu pada nilai wajar value is determined by reference to the current
instrumen lain yang substansinya sama atau market value of another instrument which
dihitung berdasarkan arus kas yang substantially has the same characteristic or
diharapkan terhadap aset bersih efek-efek calculated based on the expected cash flows of
tersebut. the underlying net asset base of the marketable
securities.
Untuk obligasi pemerintah yang tidak memiliki For government bonds with no quoted market
nilai pasar, estimasi nilai wajar ditentukan prices, a reasonable estimate of the fair value
dengan menggunakan model internal is determined using the internal model based
berdasarkan nilai kini dari arus kas masa on the present value of expected future cash
depan yang diharapkan (pendekatan next- flows using the next-repricing method approach
repricing method) dengan menggunakan with a deflator factor.
faktor deflator.
100
Page 1115
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
xii. Reformasi acuan suku bunga xii. Interest rate benchmark reform
Untuk pengukuran instrumen keuangan yang For the measurement of financial instruments
menggunakan biaya perolehan diamortisasi using amortised cost (financial assets of debt
(aset keuangan instrumen utang yang instruments classified as amortised cost and
diklasifikasikan sebagai biaya perolehan fair value through other comprehensive
diamortisasi dan nilai wajar melalui income, as well as financial liabilities measured
penghasilan komprehensif lain, serta liabilitas at amortised cost), changes in the future
keuangan yang diukur pada biaya perolehan contractual cash flows of those financial
diamortisasi), perubahan arus kas kontraktual instruments occurs as a result of interest rate
masa depan dari instrumen keuangan reform (change in the contractual benchmark
tersebut yang terjadi akibat reformasi suku interest rate from the previous LIBOR interest
bunga (perubahan suku bunga acuan rate to an alternative benchmark interest rate)
kontraktual dari sebelumnya suku bunga will change the effective interest rate of the
LIBOR menjadi suku bunga acuan alternatif) financial instrument. The change in contractual
akan mengubah tingkat suku bunga efektif cash flows does not affect the amortised cost of
instrumen keuangan tersebut. Perubahan the financial instrument, and has no impact on
arus kas kontraktual tersebut tidak profit or loss (practical expedient). Such
mempengaruhi biaya perolehan diamortisasi practical expedient can be applied if and only if
instrumen keuangan dimaksud, dan tidak the following 2 (two) requirements are met:
berdampak pada laba atau rugi (penerapan
praktis). Penerapan praktis tersebut dapat
diterapkan jika dan hanya jika 2 (dua)
persyaratan berikut terpenuhi:
1. Perubahan arus kas kontraktual tersebut 1. The change in contractual cash flows is
diperlukan sebagai akibat langsung dari necessary as a direct result of the reform
reformasi acuan suku bunga; dan of benchmark interest rates; and
2. Suku bunga acuan alternatif pengganti 2. The alternative reference interest rate is
secara ekonomis setara (economically economically equivalent to the previously
equivalent) dengan suku bunga acuan used benchmark interest rate.
yang digunakan sebelumnya.
d. Prinsip-prinsip konsolidasian d. Principles of consolidation
Laporan keuangan konsolidasian meliputi laporan The consolidated financial statements include the
keuangan Bank Mandiri dan Entitas Anak yang financial statement of Bank Mandiri and its
mayoritas sahamnya dimiliki atau dikendalikan Subsidiaries in which the majority shares are owned
oleh Bank Mandiri. or controlled by Bank Mandiri.
Pengendalian didapat ketika Bank terekspos atau Control is presumed to exist where the Bank is
memiliki hak atas imbal hasil variabel dari exposed, or has rights, to variable returns from its
keterlibatannya dengan Entitas Anak dan memiliki involvement with the Subsidiaries and has ability to
kemampuan untuk mempengaruhi imbal hasil use its power to affect its returns from its
tersebut melalui kekuasaannya atas Entitas Anak. involvement with the Subsidiaries.
Bank mengendalikan Entitas Anak jika dan hanya The Bank controls the Subsidiaries if and only if the
jika Bank memiliki hak berikut ini: Bank acquires these rights:
a) Kekuasaan atas Entitas Anak (hak yang ada a) Power over the Subsidiaries (has existing rights
saat ini yang mempengaruhi kemampuan kini that affect the current ability to direct the
untuk mengarahkan aktivitas relevan yang relevant activities, that significantly affect the
secara signifikan mempengaruhi imbal hasil Subsidiaries’ returns).
Entitas Anak).
b) Eksposur atau hak atas imbal hasil variabel b) Exposure or rights of variable returns from its
dari keterlibatannya dengan Entitas Anak. involvement with the Subsidiaries.
c) Kemampuan untuk menggunakan c) The ability to use its power over the
kekuasaannya atas Entitas Anak untuk Subsidiaries to affect the amount of the Bank's
mempengaruhi jumlah imbal hasil Bank. returns.
101
Page 1116
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
d. Prinsip-prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued)
Pada laporan keuangan konsolidasian Bank In the consolidated financial statements of Bank
Mandiri, semua saldo dan transaksi yang Mandiri, all significant inter-company balances and
signifikan antar perusahaan yang dikonsolidasi transactions have been eliminated. The non-
telah dieliminasi. Kepentingan non-pengendali controlling interest net income of Subsidiaries is
atas laba bersih Entitas Anak disajikan sebagai presented as a deduction to consolidated net
pengurang dari laba bersih konsolidasian untuk income in order to present the Bank’s income. Non-
mendapatkan jumlah laba yang menjadi hak controlling interest in net assets is presented as part
pemilik entitas Bank. Kepentingan non-pengendali of equity in the consolidated statement of financial
dalam aset bersih disajikan sebagai bagian dari position, except for non-controlling interest from
ekuitas kecuali kepentingan non-pengendali yang mutual fund consolidation is presented as part of
berasal dari konsolidasi atas reksa dana disajikan liabilities in the consolidated statement of financial
sebagai bagian dari liabilitas dalam laporan posisi position.
keuangan konsolidasian.
Laporan keuangan konsolidasian disusun dengan The consolidated financial statements are prepared
menggunakan kebijakan akuntansi yang sama using a consistent accounting policy for transactions
untuk peristiwa dan transaksi sejenis dalam and events in similar circumstances. The
kondisi yang sama. Kebijakan akuntansi yang accounting policies adopted in preparing the
digunakan dalam laporan keuangan konsolidasian consolidated financial statements have been
telah diterapkan secara konsisten oleh Entitas consistently applied by the Subsidiaries, unless
Anak, kecuali bila dinyatakan lain. otherwise stated.
Bila pengendalian atas suatu entitas diperoleh If the control on an entity is obtained or ends in the
atau berakhir dalam tahun berjalan, hasil usaha current year, the entity’s net income is included in
entitas tersebut dimasukkan dalam laporan laba the consolidated statement of profit or loss and other
rugi dan penghasilan komprehensif lain comprehensive income from the date of acquisition
konsolidasian sejak tanggal pengendalian dimulai of the control or until the date the control ceased.
atau sampai dengan tanggal pengendalian
berakhir.
Transaksi kombinasi bisnis entitas sepengendali, Business combination transaction amongst entities
berupa pengalihan bisnis yang dilakukan dalam under common control, in the form of transfer of
rangka reorganisasi entitas-entitas yang berada business conducted for the reorganisation of entities
dalam suatu kelompok usaha yang sama, bukan under common control, does not represent a
merupakan perubahan kepemilikan dalam arti change of ownership in terms of economic
substansi ekonomi, sehingga transaksi tersebut substance, therefore, there shall be no gain or loss
tidak dapat menimbulkan laba atau rugi bagi recognised by the group as a whole and by
kelompok usaha secara keseluruhan ataupun bagi individual entities within the group.
entitas individual dalam kelompok usaha tersebut.
Oleh karena transaksi kombinasi bisnis entitas Since the business combination transaction
sepengendali tidak mengakibatkan perubahan amongst entities under common control does not
substansi ekonomi kepemilikan atas bisnis yang cause any change in the economic substance of
dipertukarkan, maka transaksi tersebut diakui ownership of the transferred business, therefore the
pada jumlah tercatat berdasarkan metode transaction is recognised at book value using the
penyatuan kepemilikan. pooling interest method.
Perubahan dalam bagian kepemilikan Bank pada Changes in the Bank’s ownership interest in
Entitas Anak yang tidak mengakibatkan hilangnya Subsidiaries that do not result in a loss of control are
pengendalian dicatat sebagai transaksi ekuitas, accounted for as an equity transaction, in this case
dalam hal ini transaksi dengan pemilik dalam a transaction with owners in their capacity as
kapasitasnya sebagai pemilik. Setiap perbedaan owners. Any difference between the amount of the
antara jumlah kepentingan nonpengendali adjusted non-controlling interest and the fair value
disesuaikan dan nilai wajar imbalan yang of the consideration paid or received shall be
diberikan atau diterima diakui secara langsung recognised directly in equity and attributable to the
dalam ekuitas dan diatribusikan pada pemilik owners of the Parent Entity.
Entitas Induk.
102
Page 1117
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
d. Prinsip-prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued)
Entitas yang menerima/melepas bisnis, dalam The entity that accepts/releases a business in a
kombinasi/pelepasan bisnis entitas sepengendali, combination/separation of business amongst
mengakui selisih antara jumlah imbalan yang entities under common control, shall recognise the
dialihkan/diterima dan jumlah tercatat dari setiap difference between benefits being transferred or
transaksi kombinasi bisnis sebagai komponen received and the recorded amount of every
ekuitas dan menyajikannya dalam pos tambahan business combination transaction as equity and
modal disetor/agio saham. present it under additional paid-in capital/share
premium.
Berdasarkan PSAK 338, unsur-unsur laporan Based on SFAS 338, the elements of the financial
keuangan dari entitas yang bergabung, untuk statements of the merged entities, for the period in
periode terjadinya kombinasi bisnis entitas which the business combination merged entities
sepengendali dan untuk periode komparatif sajian, under common control occurred and for the
disajikan sedemikian rupa seolah-olah comparative period presented, are presented in
penggabungan tersebut telah terjadi sejak awal such a way as if the combination had occurred since
periode entitas yang bergabung dalam the beginning of the period when the entities were
sepengendalian. under common control.
e. Transaksi dan saldo dalam mata uang asing e. Foreign currency transactions and balances
Entitas Anak dan kantor cabang luar negeri Subsidiaries and overseas branches
Bank Mandiri menyelenggarakan catatan Bank Mandiri maintains its accounting records in
akuntansinya dalam mata uang Rupiah. Indonesian Rupiah.
Bank Mandiri menyelenggarakan catatan Bank Mandiri maintains its accounting records in
akuntansinya dalam mata uang Rupiah. Untuk Indonesian Rupiah. For consolidation purposes, the
tujuan konsolidasian, laporan keuangan dalam financial statement of the overseas branches and
mata uang asing milik cabang dan Entitas Anak overseas Subsidiaries of Bank Mandiri denominated
luar negeri Bank Mandiri dijabarkan ke dalam mata in foreign currencies are translated into Rupiah
uang Rupiah dengan dasar kurs Reuters untuk using the Reuters exchange rate for exchange rates
kurs sebelum 17 Oktober 2022 dan kurs Refinitiv before 17 October 2022 and the Refinitiv Eikon
Eikon untuk kurs setelah 17 Oktober 2022 sebagai exchange rate for exchange rates after 17 October
berikut: 2022 as follows:
(1) Aset dan liabilitas, komitmen dan kontinjensi - (1) Assets and liabilities, commitments and
menggunakan kurs spot pada tanggal laporan contingencies - using the spot rates at the
posisi keuangan konsolidasian. consolidated statement of financial position
date.
(2) Pendapatan, beban, laba dan rugi - (2) Revenues, expenses, income and losses -
menggunakan kurs tengah rata-rata yang using the average middle rates during each
berlaku pada bulan terjadinya transaksi. month when the transaction occurs.
(3) Akun ekuitas - menggunakan kurs historis (3) Shareholders’ equity accounts - using historical
pada tanggal transaksi. rates on the date of transaction.
(4) Laporan arus kas - menggunakan kurs spot (4) Statement of cash flows - using the spot rates
pada tanggal laporan posisi keuangan at the reporting date, except for profit and loss
konsolidasian, kecuali akun-akun laba rugi statement balances which are translated using
menggunakan kurs tengah rata-rata dan the average middle rates and shareholders’
unsur-unsur ekuitas menggunakan kurs equity balances which are translated using
historis. historical rates.
Selisih yang timbul dari proses penjabaran laporan The differences arising from the translation
keuangan tersebut disajikan sebagai “Selisih kurs adjustment are presented as “Differences arising
karena penjabaran laporan keuangan dalam mata from the translation of financial statements in foreign
uang asing” pada kelompok ekuitas dalam laporan currencies” under the shareholders’ equity section
posisi keuangan konsolidasian. in the consolidated statement of financial position.
103
Page 1118
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
e. Transaksi dan saldo dalam mata uang asing e. Foreign currency transactions and balances
(lanjutan) (continued)
Transaksi dan saldo dalam mata uang asing Transactions and balances in foreign currencies
Transaksi dalam mata uang asing dicatat ke Transactions in foreign currencies are recorded in
dalam Rupiah menggunakan kurs pada saat Rupiah using rates on the date of the transactions.
terjadinya transaksi. Pada tanggal laporan posisi At the consolidated statement of financial position
keuangan konsolidasian, semua aset dan liabilitas date, all foreign currencies monetary assets and
moneter dalam mata uang asing dijabarkan ke liabilities are translated into Rupiah using the
dalam mata uang Rupiah dengan menggunakan Revinitif Eikon spot rates at 3.00 p.m. WIB (Western
kurs spot Revinitif Eikon pada pukul 15.00 WIB Indonesian Time) on 31 December 2025 and 2024.
untuk tanggal 31 Desember 2025 dan 2024. The resulting gains or losses are credited or
Keuntungan atau kerugian yang timbul charged to the current year’s consolidated
dibebankan pada laporan laba rugi dan statement of profit or loss and other comprehensive
penghasilan komprehensif lain konsolidasian income.
tahun berjalan.
Kurs yang digunakan untuk menjabarkan mata The exchange rates used against the Rupiah at the
uang asing ke dalam Rupiah pada tanggal laporan dates of the consolidated statements of financial
posisi keuangan konsolidasian adalah sebagai position are as follows (amounts in full amount of
berikut (Rupiah penuh): Rupiah):
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
1 Pound Sterling Inggris 22.439,55 20.218,54 Great Britain Pound Sterling 1
1 Euro Eropa 19.571,45 16.758,12 European Euro 1
1 Dolar Amerika Serikat 16.675,00 16.095,00 United States Dollar 1
100 Yen Jepang 10.650,00 10.303,00 Japanese Yen 100
1 Dolar Australia 11.152,24 10.013,51 Australian Dollar 1
1 Dolar Hong Kong 2.142,30 2.073,11 Hong Kong Dollar 1
1 Yuan China 2.384,72 2.204,99 Chinese Yuan 1
1 Dolar Singapura 12.965,05 11.844,58 Singapore Dollar 1
Mata uang asing lainnya yang tidak diungkapkan Other foreign currencies that are not disclosed as
di atas tidak dianggap signifikan dalam above is considered not material in the translation
penjabaran transaksi dalam mata uang asing of transaction in foreign currencies of the Bank
Bank Mandiri dan Entitas Anak. Mandiri and Subsidiaries.
f. Transaksi dengan pihak-pihak berelasi f. Transactions with related parties
Bank Mandiri dan Entitas Anak melakukan The Bank and Subsidiaries enter into transactions
transaksi dengan pihak-pihak berelasi seperti with parties which are defined as related parties in
yang didefinisikan dalam PSAK 224 accordance with SFAS 224 “Related Party
“Pengungkapan Pihak-pihak Berelasi” dan Disclosures” and capital market regulation No.
peraturan regulator pasar modal yaitu Peraturan VIII.G.7 regarding Financial Statements
No. VIII.G.7 tentang Penyajian dan Presentation and Disclosure for Issuer or Public
Pengungkapan Laporan Keuangan Emiten atau Companies.
Perusahaan Publik.
104
Page 1119
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
f. Transaksi dengan pihak-pihak berelasi f. Transactions with related parties (continued)
(lanjutan)
Pihak berelasi adalah orang atau entitas yang A related party is a person or entity that is related to
terkait dengan entitas yang menyiapkan laporan the entity that prepares its financial statements
keuangannya (entitas pelapor). Yang termasuk (reporting entity). The related parties are as follows:
pihak berelasi adalah sebagai berikut:
1) Orang yang: 1) A person who:
a) Memiliki pengendalian atau a) Has control or joint control over the
pengendalian bersama atas entitas reporting entity;
pelapor;
b) Memiliki pengaruh signifikan atas entitas b) Has significant influence over the reporting
pelapor; atau entity; or
c) Merupakan personil manajemen kunci c) The key management personnel of the
entitas pelapor atau entitas induk entitas reporting entity or the parent of the
pelapor. reporting entity.
2) Suatu entitas berelasi dengan entitas pelapor 2) An entity is related to a reporting entity if any of
jika memenuhi salah satu hal sebagai berikut: the following are met:
a) Entitas dan entitas pelapor adalah a) The entity and the reporting entity are
anggota dari kelompok usaha yang members of the same group;
sama;
b) Suatu entitas adalah entitas asosiasi atau b) An entity is an associate or joint venture of
ventura bersama dari entitas lain; the other entity;
c) Kedua entitas tersebut adalah ventura c) Both entities are joint ventures from the
bersama dari pihak ketiga yang sama; same third party;
d) Suatu entitas adalah ventura bersama d) An entity is a joint venture of a third entity
dari entitas ketiga dan entitas yang lain and the other entity is an associate of the
adalah entitas asosiasi dari entitas ketiga; third entity;
e) Entitas tersebut adalah suatu program e) The entity is a post-employment benefit
imbalan pasca kerja untuk imbalan kerja plan for the benefits of employees either
dari salah satu entitas pelapor atau from the reporting entity or an entity
entitas yang terkait dengan entitas related to the reporting entity;
pelapor;
f) Entitas yang dikendalikan atau f) The entity is controlled or jointly controlled
dikendalikan bersama oleh orang yang by a person identified as referred to in
diidentifikasi sebagaimana dimaksud point 1); or
dalam angka 1); atau
g) Orang yang diidentifikasi sebagaimana g) A person identified as referred to point 1)
dimaksud dalam angka 1) huruf a) letter a) has significant influence over the
memiliki pengaruh signifikan atas entitas entity or the entity's key management
atau merupakan personil manajemen personnel;
kunci entitas;
h) Entitas yang dikendalikan, dikendalikan h) The entity is controlled, jointly controlled or
bersama atau dipengaruhi secara significantly influenced by the
signifikan oleh Pemerintah yaitu Menteri Government, which is the Minister of
Keuangan atau Pemerintah Daerah yang Finance or the local governments which is
merupakan pemegang saham dari the shareholder of the entity.
entitas.
105
Page 1120
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
f. Transaksi dengan pihak-pihak berelasi f. Transactions with related parties (continued)
(lanjutan)
Pihak berelasi adalah orang atau entitas yang A related party is a person or entity that is related to
terkait dengan entitas yang menyiapkan laporan the entity that prepares its financial statements
keuangannya (entitas pelapor). Yang termasuk (reporting entity). The related parties are as follows:
pihak berelasi adalah sebagai berikut: (lanjutan) (continued)
3) Pihak yang bukan merupakan pihak berelasi 3) Parties which are not related parties are as
adalah sebagai berikut: follows:
a) Dua entitas hanya karena mereka a) Two entities simply because they have the
memiliki direktur atau personil same director or key management
manajemen kunci yang sama atau personnel or because the key
karena personil manajemen kunci dari management personnel of one entity have
satu entitas mempunyai pengaruh significant influence over the other entity;
signifikan atas entitas lain;
b) Dua venturer hanya karena mereka b) Two joint venturers simply because they
mengendalikan bersama atas ventura share joint control of a joint venture;
bersama;
c) Penyandang dana, serikat dagang, c) Fund providers, trade unions, public
entitas pelayanan publik, dan service, and ministries and agencies of
departemen dan instansi pemerintah government that does not control, jointly
yang tidak mengendalikan, control or have significant influence over
mengendalikan bersama atau memiliki the reporting entity, solely in the execution
pengaruh signifikan atas entitas pelapor, of normal business with the entity;
semata-mata dalam pelaksanaan urusan
normal dengan entitas;
d) Pelanggan, pemasok, pemegang hak d) Customers, suppliers, franchisors,
waralaba, distributor atau agen umum distributors or general agents with whom
dengan siapa entitas mengadakan an entity enter, into transactions with
transaksi usaha dengan volume significant volumes of business solely
signifikan, semata-mata karena because of economic dependence due to
ketergantungan ekonomis yang circumstances.
diakibatkan oleh keadaan.
Semua transaksi signifikan dengan pihak-pihak All significant transactions with related parties have
berelasi, telah diungkapkan pada Catatan 56. been disclosed in Note 56.
g. Kas dan setara kas g. Cash and cash equivalents
Kas (terutama terdiri dari kas di khasanah dan kas Cash (mainly consists of cash in vault and cash in
di ATM) dan setara kas mencakup kas, giro pada ATMs) and cash equivalents consist of cash,
Bank Indonesia, giro pada bank lain dan investasi current accounts with Bank Indonesia, current
jangka pendek likuid lainnya dengan jangka waktu accounts with other banks and other short term
jatuh tempo 3 (tiga) bulan atau kurang sejak liquid investments with original maturities of 3
tanggal perolehan. (three) months or less since the date of acquisition.
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and other
banks
Giro pada Bank Indonesia dan Bank lain Current accounts with Bank Indonesia and other
diklasifikasikan sebagai biaya perolehan banks are classified as amortised cost. Refer to
diamortisasi. Lihat Catatan 2c untuk kebijakan Note 2c for the accounting policy of amortised cost.
akuntansi atas biaya perolehan diamortisasi.
l
106
Page 1121
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and other
(lanjutan) banks (continued)
Giro Wajib Minimum The Minimum Statutory Reserve
Pemenuhan Giro Wajib Minimum (“GWM”) Fulfillment of the Minimum Statutory Reserves
mengacu pada Peraturan Bank Indonesia (PBI) (“GWM”) refers to Bank Indonesia Regulation (PBI)
No. 11 Tahun 2024 tanggal 31 Desember 2024 No. 11 of 2024 dated 31 December 2024,
tentang Pengendalian Moneter yang mencabut concerning Monetary Control, which repeals PBI
PBI No.20/3/PBI/2018 tanggal tanggal 29 Maret No. 20/3/PBI/2018 dated 29 March 2018 concerning
2018 tentang Giro Wajib Minimum dalam Rupiah Statutory Reserves in Rupiah and Foreign
dan Valuta Asing Bagi Bank Umum Konvensional, Exchange for Conventional Commercial Banks,
Bank Umum Syariah, dan Unit Usaha Syariah Sharia Commercial Banks, and Sharia Business
beserta ketentuan perubahannya. Units along with its amendments.
PBI tersebut dijelaskan lebih lanjut melalui The provided text elaborates on the regulation
Peraturan Anggota Dewan Gubernur (PADG) through the Board of Governors' Regulation (PADG)
No. 24/8/PADG/2022 tanggal 30 Juni 2022 No. 24/8/PADG/2022 dated 30 June 2022,
tentang Peraturan Pelaksanaan Pemenuhan Giro concerning the Implementation Regulation for
Wajib Minimum dalam Rupiah dan Valuta Asing Meeting the Minimum Mandatory Reserve in Rupiah
bagi Bank Umum Konvensional, Bank Umum and Foreign Currency for Conventional Commercial
Syariah, dan Unit Usaha Syariah sebagaimana Banks, Sharia Commercial Banks, and Sharia
telah diubah sebanyak 4 (empat) kali melalui Business Units, as amended 4 (four) times through
PADG No. 2 tahun 2023 tanggal 24 Maret 2023, PADG No. 2 year 2023 dated 24 March 2023,
PADG No. 12 tahun 2023 tanggal 27 September PADG No. 12 year 2023 dated 27 September 2023,
2023, PADG No. 8 tahun 2025 tanggal 27 Maret PADG No. 8 year 2025 dated 27 March 2025 and
2025, dan PADG No. 31 tahun 2025 tanggal PADG No. 31 year 2025 dated 23 December 2025.
23 Desember 2025.
PADG baru tersebut mengatur bahwa pemenuhan The new PADG regulates that the fulfillment of
GWM dalam Rupiah Bank Umum Konvensional Minimum Statutory Reserves in Rupiah for
(BUK) ditetapkan sebagai berikut: Conventional Commercial Banks (BUK) is
determined as follows:
a. Secara harian sebesar 0% (nol persen); dan a. On a daily basis of 0% (zero percent); and
b. Secara rata-rata untuk: b. On average for:
1) Periode 1 Juli 2022 sampai dengan 1) Period 1 July 2022 to 31 August 2022 of
31 Agustus 2022 sebesar 7,5% (tujuh 7.5% (seven point five percent); and
koma lima persen); dan
2) Periode 1 September 2022 dan 2) Period 1 September 2022 onwards of 9%
seterusnya sebesar 9% (sembilan (nine percent).
persen).
GWM dalam Rupiah untuk Entitas Anak yang GWM in Rupiah for Subsidiaries that carry out
menjalankan kegiatan usaha dengan prinsip business activities with sharia principles must be
syariah wajib dipenuhi sebesar: met as follows:
a. Secara harian sebesar 0% (nol persen); dan a. On a daily basis of 0% (zero percent); and
b. Secara rata-rata untuk: b. On average for:
1) Periode 1 Juli 2022 sampai dengan 1) Period 1 July 2022 to 31 August 2022 of 6%
31 Agustus 2022 sebesar 6% (enam (six percent); and
persen); dan
2) Periode 1 September 2022 dan 2) Period 1 September 2022 onwards of 7.5%
seterusnya sebesar 7,5% (tujuh koma (seven point five percent).
lima persen).
107
Page 1122
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and other
(lanjutan) banks (continued)
Giro Wajib Minimum (lanjutan) The Minimum Statutory Reserve (continued)
Selain itu, Bank Indonesia melakukan penguatan In addition, Bank Indonesia has strengthened
kebijakan untuk mendorong pertumbuhan policies to encourage economic growth through the
ekonomi melalui ketentuan insentif GWM dalam provision of GWM incentives in Rupiah, outlined in
Rupiah yang dituangkan dalam PBI No. 9 tahun PBI No. 9 year 2025 dated 26 November 2025, on
2025 tanggal 26 November 2025 tentang the Macroprudential Liquidity Incentive Policy, as
Kebijakan Insentif Likuiditas Makroprudensial further regulated by PBI No. 11 year 2023 dated
yang mencabut PBI No. 11 tahun 2023 tanggal 18 September 2023, on the Implementing
18 September 2023 tentang Kebijakan Insentif Regulation of the Macroprudential Liquidity
Likuiditas Makroprudensial, sebagaimana diatur Incentive Policy, which has been further provided
lebih lanjut melalui PADG No. 27 tahun 2025 through PADG No. 27 year 2025 dated 1 December
tanggal 1 Desember 2025 tentang Peraturan 2025 Concerning the Implementing Regulation of
Pelaksanaan Kebijakan Insentif Likuiditas the Macroprudential Liquidity Incentive Policy.
Makroprudensial.
Bank Indonesia memberikan Kebijakan Insentif Bank Indonesia provides the Macroprudential
Likuiditas Makroprudensial (KLM) GWM dalam Liquidity Incentive (KLM) in the form of Rupiah
Rupiah kepada Bank yang melaksanakan: (a) Reserve Requirements to Banks that implement: (a)
penyaluran kredit atau pembiayaan kepada sektor credit extension or financing to specific sectors
tertentu yang ditetapkan oleh Bank Indonesia; (b) determined by Bank Indonesia; (b) the
penetapan suku bunga kredit atau persentase determination of lending interest rates or financing
imbalan pembiayaan yang sejalan dengan arah return rates consistent with the policy direction of
kebijakan Bank Indonesia; dan/atau (c) hal Bank Indonesia; and/or (c) other matters as
lainnya yang ditetapkan oleh Bank Indonesia. determined by Bank Indonesia.
Adapun berdasarkan PADG No. 27 tahun 2025 Based on PADG No. 27 year 2025 dated
tanggal 1 Desember 2025 tentang Peraturan 1 December 2025 concerning the Implementing
Pelaksanaan Kebijakan Insentif Likuiditas Regulation of the Macroprudential Liquidity Incentive
Makroprudensial serta surat Bank Indonesia Policy and Bank Indonesia Letter
nomor 27/250/DKMP/Srt/B tanggal 12 Desember No. 27/250/DKMP/Srt/B dated 12 December 2025
2025 perihal Informasi Perubahan Besaran regarding information on changes to the
Kebijakan Insentif Likuiditas Makroprudensial Macroprudential Liquidity Incentive (KLM) and the
(KLM) serta Informasi Pemberian KLM dan granting and amount of KLM for the period of
Besaran KLM Periode 16 sampai dengan 16 to 31 December 2025, the maximum
31 Desember 2025, besaran insentif macroprudential incentive is 5.5% (five point five
makroprudensial paling besar adalah sebesar percent).
5,5% (lima koma lima persen).
Penyangga Likuiditas Makroprudensial Macroprudential Liquidity Buffer
Penyangga Likuiditas Makroprudensial, Macroprudential Liquidity Buffer, will be mentioned
selanjutnya disebut PLM, adalah cadangan as MLB is a minimum statutory reserve which
likuiditas minimum dalam Rupiah yang wajib should be maintained in Rupiah by Conventional
dipelihara oleh BUK dalam bentuk surat berharga Commercial Bank in the form of securities that met
yang memenuhi persyaratan tertentu, yang certain requirements and the amount will be
besarnya ditetapkan oleh Bank Indonesia sebesar determined by Bank Indonesia in certain
persentase tertentu dari DPK BUK dalam Rupiah. percentage of Conventional Commercial Bank Third
Sedangkan bagi Bank Umum Syariah (BUS), Party Fund in Rupiah. For Sharia Conventional
Penyangga Likuiditas Makroprudensial Syariah Bank Macroprudential Liquidity buffer (MLB Sharia)
(PLM Syariah) adalah cadangan likuiditas is minimum statutory reserve which should be
minimum dalam Rupiah yang wajib dipelihara oleh maintained by Sharia Commercial Bank in the form
BUS dalam bentuk surat berharga syariah yang of sharia securities that met certain requirements
memenuhi persyaratan tertentu, yang besarnya and the amount will be determined by Bank
ditetapkan oleh Bank Indonesia sebesar Indonesia in certain percentage of sharia
persentase tertentu dari DPK BUS dalam Rupiah. commercial bank’s Third Party Funds in Rupiah.
108
Page 1123
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and other
(lanjutan) banks (continued)
Penyangga Likuiditas Makroprudensial (lanjutan) Macroprudential Liquidity Buffer (continued)
Pemenuhan PLM mengacu pada PBI The requirement of the latest MLB refers to PBI
No. 20/4/PBl/2018 tanggal 29 Maret 2018 tentang No. 20/4/PBl/2018 dated 29 March 2018 concerning
Rasio lntermediasi Makroprudensial dan Macroprudential lntermediation Ratio and
Penyangga Likuiditas Makroprudensial bagi Bank Macroprudential Liquidity Buffer for Conventional
Umum Konvensional, Bank Umum Syariah, dan Commercial Bank, Sharia Commercial Banks, and
Unit Usaha Syariah. Sharia Business Units.
Peraturan ini sebagaimana diubah terakhir This regulation, as last amended by Bank Indonesia
dengan PBI No. 24/16/PBI/2022 tanggal Regulation (PBI) No. 24/16/PBI/2022 dated
31 Oktober 2022 tentang Perubahan Keempat 31 October 2022, concerns the Fourth Amendment
Atas PBI Nomor 20/4/PBI/2018 tentang Rasio to PBI No. 20/4/PBI/2018 regarding the
Intermediasi Makroprudensial Dan Penyangga Macroprudential Intermediation Ratio and the
Likuiditas Makroprudensial Bagi Bank Umum Macroprudential Liquidity Buffer for Conventional
Konvensional, Bank Umum Syariah, Dan Unit Commercial Banks, Islamic Commercial Banks, and
Usaha Syariah. PBI tersebut dijelaskan lebih lanjut Islamic Business Units. The aforementioned PBI is
melalui PADG No. 23 Tahun 2025 tanggal
further elaborated through PADG No. 23 of 2025
20 Oktober 2025 tentang Rasio Intermediasi
dated 20 October 2025, concerning the
Makroprudensial Dan Penyangga Likuiditas
Makroprudensial Bagi Bank Umum Konvesional, Macroprudential Intermediation Ratio and the
Bank Umum Syariah, Dan Unit Usaha Syariah Macroprudential Liquidity Buffer for Conventional
yang mencabut PADG No. 21/22/PADG/2019 Commercial Banks, Islamic Commercial Banks, and
tanggal 28 November 2019 tentang Rasio Islamic Business Units, which revokes PADG
Intermediasi Makroprudensial Dan Penyangga No. 21/22/PADG/2019 dated 28 November 2019, on
Likuiditas Makroprudensial Bagi Bank Umum the same subject, including all of its amendments.
Konvensional, Bank Umum Syariah, Dan Unit Under this regulation, the Macroprudential Liquidity
Usaha Syariah beserta seluruh ketentuan Buffer (PLM) is set at 4% (four percent) of Rupiah
perubahannya, di mana besaran PLM ditentukan third-party funds (DPK) for Conventional
sebesar 4% (empat persen) dari DPK BUK dalam Commercial Banks, and 2.5% (two point five
Rupiah dan besaran PLM untuk Entitas Anak yang percent) of Rupiah third-party funds (DPK) for
menjalankan kegiatan usaha dengan prinsip subsidiaries conducting business based on sharia
syariah adalah sebesar 2,5% (dua koma lima principles.
persen) dari DPK Entitas Anak dalam Rupiah.
Rasio Intermediasi Makroprudensial Macroprudential Intermediation Ratio
Rasio lntermediasi Makroprudensial (RIM) The Macroprudential Intermediation Ratio (RIM)
dahulu disebut sebagai Loan to Funding Ratio was formerly known as the Loan to Funding Ratio
(LFR). Berdasarkan PBI No. 20/4/PBl/2018 (LFR). Based on PBI No. 20/4/PBl/2018 dated
tanggal 29 Maret 2018 tentang Rasio lntermediasi 29 March 2018 concerning Macroprudential
Makroprudensial dan Penyangga Likuiditas Intermediation Ratio and Macroprudential Liquidity
Makroprudensial bagi Bank Umum Konvensional, Buffer for Conventional Commercial Banks, Sharia
Bank Umum Syariah, dan Unit Usaha Syariah, Commercial Banks and Sharia Business Units the
penyebutan LFR berubah menjadi RIM dengan term LFR changes to RIM with the obligation to fulfill
kewajiban pemenuhan Giro RIM mulai berlaku RIM's current account effective on 16 July 2018.
pada tanggal 16 Juli 2018. Peraturan tersebut The regulation has been amended 4 (four) times to
telah disempurnakan sebanyak 4 (empat) kali become PBI No. 21/12/PBl/2019 dated
menjadi PBI No. 21/12/PBl/2019 tanggal 25 November 2019, PBI No. 22/17/PBI/2020 dated
25 November 2019, PBI No. 22/17/PBI/2020 30 September 2020, PBI No. 23/17/PBI/2021 dated
tanggal 30 September 2020, PBI 17 December 2021 and PBI No. 24/16/PBI/2022
No. 23/17/PBI/2021 tanggal 17 Desember 2021, dated 31 October 2022.
dan PBI No. 24/16/PBI/2022 tanggal 31 Oktober
2022.
109
Page 1124
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and other
(lanjutan) banks (continued)
Rasio Intermediasi Makroprudensial (lanjutan) Macroprudential Intermediation Ratio (continued)
PBI tersebut dijelaskan lebih lanjut melalui PADG The PBI is further elaborated through Bank
No. 23 Tahun 2025 tanggal 20 Oktober 2025 Indonesia Circular Letter (PADG) No. 23 of 2025
tentang Rasio Intermediasi Makroprudensial Dan dated 20 October 2025, concerning the
Penyangga Likuiditas Makroprudensial Bagi Bank Macroprudential Intermediation Ratio and the
Umum Konvesional, Bank Umum Syariah, Dan Macroprudential Liquidity Buffer for Conventional
Unit Usaha Syariah yang mencabut PADG Commercial Banks, Islamic Commercial Banks, and
No. 21/22/PADG/2019 tanggal 28 November 2019 Islamic Business Units, which revokes PADG
tentang Rasio Intermediasi Makroprudensial Dan No. 21/22/PADG/2019 dated 28 November 2019, on
Penyangga Likuiditas Makroprudensial Bagi Bank the Macroprudential Intermediation Ratio and the
Umum Konvensional, Bank Umum Syariah, Dan Macroprudential Liquidity Buffer for Conventional
Unit Usaha Syariah beserta seluruh ketentuan Commercial Banks, Islamic Commercial Banks, and
perubahannya. Islamic Business Units, along with all of its
amendments.
Berdasarkan Peraturan tersebut, RIM adalah rasio Based on those Regulations, RIM is the ratio of the
hasil perbandingan antara poin a dan b di bawah results of the comparison of point a and b below:
ini:
a. 1. Kredit yang diberikan kepada pihak a. 1. Loans to third party in Rupiah and foreign
ketiga dalam Rupiah dan valuta asing; currencies;
2. Surat berharga korporasi dalam Rupiah 2. Corporate marketable securities in Rupiah
dan valuta asing yang memenuhi and foreign currencies which meet certain
persyaratan tertentu yang dimiliki Bank. requirements.
b. 1. DPK bank dalam bentuk giro, tabungan b. 1. TPF bank in terms of current account,
dan simpanan berjangka/deposito dalam saving account and time deposits in
Rupiah dan Valuta asing, tidak termasuk rupiah and foreign currencies excluding
dana antarbank; interbank fund;
2. Surat berharga dalam Rupiah dan Valuta 2. Marketable securities issued by the bank
Asing yang memenuhi persyaratan in Rupiah and Foreign Currencies which
tertentu, yang diterbitkan oleh Bank meet certain requirement which issued for
untuk memperoleh sumber pendanaan; funding;
3. Pinjaman yang diterima dalam Rupiah 3. Fund borrowing in Rupiah and foreign
dan valuta asing yang memenuhi currencies which met certain requirements
persyaratan tertentu, yang diterima oleh that were received by BUK for funding.
BUK untuk memperoleh sumber
pendanaan.
Giro Rasio Intermediasi Makroprudensial Macroprudential Intermediation Ratio Current
Accounts
Giro atas pemenuhan RIM yang selanjutnya Current accounts for RIM fulfillment, hereinafter
disebut Giro RIM adalah saldo pada rekening Giro referred to as RIM Current Account, are the current
Rupiah pada Bank Indonesia Real Time Gross accounts balance in Rupiah current accounts.
Settlement (BI-RTGS) dan dana Bank Indonesia Account at Bank Indonesia Real Time Gross
Fast Payment (BI-Fast) yang wajib dipelihara oleh Settlement (BI-RTGS) and Bank Indonesia Fast
Bank. Payment (BI-FAST) which must be maintained by
the Bank.
110
Page 1125
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and other
(lanjutan) banks (continued)
Giro Rasio Intermediasi Makroprudensial Macroprudential Intermediation Ratio Current
(lanjutan) Accounts (continued)
Dalam hal RIM berada dalam kisaran target RIM In the event that RIM falls within RIM's target range,
maka Giro RIM ditetapkan sebesar 0% (nol RIM's Current Account is set at 0% (zero percent)
persen) dari DPK dalam Rupiah. Sedangkan of TPF in Rupiah. Meanwhile, if RIM is outside the
apabila RIM berada di luar kisaran target RIM, range of RIM's target, RIM's current accounts are
maka Giro RIM ditetapkan sebesar hasil perkalian determined as the result of the multiplication of the
antara Parameter Disinsentif Bawah atau Lower Disincentive Parameter or Upper
Parameter Disinsentif Atas, selisih antara RIM dan Disincentive Parameter, the difference between
Target RIM, serta DPK dalam Rupiah. RIM and RIM's target, and TPF in rupiah.
Besaran dan parameter yang digunakan dalam The amounts and parameters used in fulfilling RIM
pemenuhan Giro RIM ditetapkan sebagai berikut: Current Account are determined as follows:
a. Batas bawah Target RIM sebesar 84% a. The lower limit of RIM's Target of 84% (eighty
(delapan puluh empat persen); four percent);
b. Batas atas Target RIM sebesar 94% b. The upper limit of RIM's Target of 94% (ninety
(sembilan puluh empat persen); four percent);
c. Kewajiban Penyediaan Modal Minimum c. Minimum Capital Adequacy Requirement
(KPMM) lnsentif sebesar 14% (empat belas (CAR) Incentive of 14% (fourteen percent);
persen);
d. Parameter Disinsentif Bawah ditetapkan: d. The Lower Disincentive Parameters are
defined as follows:
1. Sebesar 0 (nol), jika BUK memiliki rasio 1. Amounting to 0 (zero), if the BUK has
kredit bermasalah secara bruto lebih gross non-performing loan ratio greater
besar dari atau sama dengan 5% (lima than or equal to 5% (five percent);
persen);
2. Sebesar 0 (nol), jika BUK memiliki: 2. Amounting to 0 (zero), if the BUK has:
a) Rasio kredit bermasalah secara a) Gross non-performing loan ratio is
bruto lebih kecil dari 5% (lima less than 5% (five percent); and
persen); dan
b) KPMM lebih kecil dari atau sama b) CAR is greater than or equal to
dengan KPMM lnsentif; Incentive CAR;
3. Sebesar 0,1 (nol koma satu), jika BUK 3. Amounting to 0.1 (zero point one), if the
memiliki: CCB has:
a) Rasio kredit bermasalah secara a) Gross non-performing loan ratio is
bruto lebih kecil dari 5% (lima less than 5% (five percent); and
persen); dan
b) KPMM lebih besar dari KPMM b) CAR is greater than incentive CAR
lnsentif dan lebih kecil dari atau and less than or equal to 19%
sama dengan 19% (sembilan belas (nineteen percent);
persen);
4. Sebesar 0,15 (nol koma satu lima), jika 4. Amounting to 0.15 (zero point one five), if
BUK memiliki: BUK has:
a) Rasio kredit bermasalah secara a) Gross Non-Performing Loans Ratio is
bruto lebih kecil dari 5% (lima less than 5% (five percent); and
persen); dan
b) KPMM lebih besar dari 19% b) CAR is greater than 19% (nineteen
(sembilan belas persen); percent);
111
Page 1126
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and other
(lanjutan) banks (continued)
Giro Rasio Intermediasi Makroprudensial Macroprudential Intermediation Ratio Current
(lanjutan) Accounts (continued)
Besaran dan parameter yang digunakan dalam The amounts and parameters used in fulfilling RIM
pemenuhan Giro RIM ditetapkan: (lanjutan) Current Account are determined as follows:
(continued)
e. Parameter Disinsentif Atas ditetapkan: e. Upper Disincentive Parameters are determined
as follows:
1. Sebesar 0 (nol), jika BUK memiliki KPMM 1. In the amount of 0 (zero), if the BUK has a
lebih besar dari KPMM lnsentif; atau CAR higher than the Incentive CAR; or
2. Sebesar 0 (nol), jika BUK memiliki KPMM 2. In the amount of 0 (zero), if the BUK has a
lebih kecil dari atau sama dengan KPMM CAR less than or equal to the Incentive
lnsentif. CAR.
i. Penempatan pada Bank Indonesia dan bank i. Placements with Bank Indonesia and other
lain banks
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks
merupakan penempatan dana dalam bentuk represent placements in the form of Bank Indonesia
Deposit Facility (DF), Fasilitas Simpanan Bank Deposit Facility, sharia FASBI (Fasilitas Simpanan
Indonesia Syariah (FASBIS), Pasar Uang Antar Bank Indonesia Syariah (FASBIS)), interbank call
Bank, Pasar Uang Antar Bank Syariah, deposito money, sharia interbank call money, time deposits
berjangka dan lain-lain. and others.
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks
disajikan sebesar biaya perolehan diamortisasi are stated at amortised cost using effective interest
dengan menggunakan suku bunga efektif rate less any allowance for impairment losses.
dikurangi dengan cadangan kerugian penurunan
nilai.
Sesuai dengan Peraturan Otoritas Jasa Keuangan In accordance with Regulation of Financial Services
(POJK) No. 40/POJK.03/2019 tanggal Authority (POJK) No. 40/POJK.03/2019 dated 19
19 Desember 2019 tentang Penilaian Kualitas December 2019 concerning the Quality
Aset Bank Umum, seluruh bentuk penempatan Assessment of Commercial Banks, all forms of
pada Bank Indonesia ditetapkan memiliki kualitas placements with Bank Indonesia are determined to
lancar. have current quality.
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks
diklasifikasikan sebagai biaya perolehan are classified as amortised cost. Refer to Note 2c
diamortisasi. Lihat Catatan 2c untuk kebijakan for the accounting policy of amortised cost.
akuntansi atas biaya perolehan diamortisasi.
112
Page 1127
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
j. Efek-efek j. Marketable securities
Efek-efek yang dimiliki terdiri dari efek-efek yang Marketable securities consist of securities traded in
diperdagangkan di pasar uang seperti Sertifikat the money market such as Certificates of Bank
Bank Indonesia (SBI), Sertifikat Bank Indonesia Indonesia (Sertifikat Bank Indonesia (SBI)), Sharia
Syariah (SBIS), Surat Perbendaharaan Negara Certificates of Bank Indonesia (Sertifikat Bank
(SPN), Negotiable Certificates of Deposits, Indonesia Syariah (SBIS)), Government Treasury
Medium Term Notes, Treasury Bills yang Bills (Surat Perbendaharaan Negara (SPN))
diterbitkan oleh pemerintah negara lain dan Negotiable Certificates of Deposits, Medium Term
Pemerintah Republik Indonesia, wesel ekspor, Notes, Treasury Bills issued by government of other
efek-efek yang diperdagangkan di pasar modal country and Government of Republic of Indonesia,
seperti unit reksa dana, serta efek-efek yang export bills, securities traded on the capital market
diperdagangkan di bursa efek seperti saham dan such as mutual fund units and securities traded on
obligasi, termasuk obligasi syariah perusahaan. the stock exchanges such as shares and bonds
including sharia corporate bonds.
Efek-efek diklasifikasikan sebagai aset keuangan Marketable securities are classified as financial
dalam kelompok diukur pada nilai wajar melalui assets at fair value through profit or loss, fair value
laba rugi, nilai wajar melalui penghasilan through other comprehensive income, and at
komprehensif lain, dan biaya perolehan amortised cost. Refer to Note 2c for the accounting
diamortisasi. Lihat Catatan 2c untuk kebijakan policy of financial assets through fair value through
akuntansi atas aset keuangan dalam kelompok profit or loss, fair value through other
diukur pada nilai wajar melalui laba rugi, nilai wajar comprehensive income, and at amortised cost.
melalui penghasilan komprehensif lain, dan biaya
perolehan diamortisasi.
Investasi dalam unit reksa dana dinyatakan Investments in mutual funds units are stated at
sebesar nilai pasar sesuai nilai aset bersih dari market value, in accordance with the net assets
reksa dana pada tanggal laporan posisi keuangan value of mutual funds at the date of the consolidated
konsolidasian. statement of financial position.
Untuk efek-efek yang diperdagangkan di pasar For marketable securities which are traded in
keuangan yang terorganisasi, nilai wajar tersebut organised financial markets, the fair value is
umumnya ditentukan dengan mengacu pada generally determined by reference to quoted market
harga pasar kuotasian yang terjadi di bursa efek prices by the stock exchanges at the end of
pada akhir hari pada tanggal laporan posisi business day on the consolidated statement of
keuangan konsolidasian. Untuk efek-efek yang financial position date. For marketable securities
tidak mempunyai harga pasar, estimasi atas nilai with no quoted market price, a reasonable estimate
wajar efek-efek ditetapkan dengan mengacu pada of the fair value is determined by reference to the
nilai wajar instrumen lain yang substansinya sama current market value of another instrument which
atau dihitung berdasarkan arus kas yang substantially has the same characteristic or
diharapkan terhadap aset bersih efek-efek calculated based on the expected cash flows of the
tersebut. Penurunan nilai wajar permanen atas underlying net asset of the marketable securities.
efek-efek untuk biaya perolehan diamortisasi dan Any permanent impairment in the fair value of
nilai wajar melalui penghasilan komprehensif lain marketable securities classified as amortised cost
dibebankan pada laporan laba rugi dan and fair value through other comprehensive income
penghasilan komprehensif lain konsolidasian is charged to current year’s consolidated statement
periode berjalan. of profit or loss and other comprehensive income.
Pemindahan efek ke klasifikasi dimiliki biaya Reclassification of marketable securities to
perolehan diamortisasi dari klasifikasi nilai wajar amortised cost from fair value through other
melalui penghasilan komprehensif lain dicatat comprehensive income classification is recorded at
sebesar nilai wajarnya. Keuntungan atau kerugian fair value. Unrealised gains or losses are recorded
yang belum direalisasi tetap dilaporkan dalam in the equity section and will be amortised up to the
komponen ekuitas dan diamortisasi dengan maturity date of the marketable securities using the
metode suku bunga efektif selama sisa umur efek effective interest rate method over the remaining
tersebut ke laporan laba rugi dan penghasilan tenor of marketable securities to consolidated
komprehensif lain konsolidasian. statement of profit or loss and other comprehensive
income.
113
Page 1128
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
k. Obligasi pemerintah k. Government bonds
Obligasi pemerintah adalah surat utang yang Government bonds represent bonds issued by the
diterbitkan oleh Pemerintah Republik Indonesia. Government of the Republic of Indonesia.
Obligasi pemerintah terdiri dari obligasi Government bonds consist of government bonds
pemerintah yang diperoleh dalam rangka program from the recapitalisation program and government
rekapitalisasi dan obligasi pemerintah yang dibeli bonds purchased from the market.
dari pasar.
Obligasi pemerintah diklasifikasikan sebagai aset Government bonds are classified as financial assets
keuangan dalam kelompok diukur pada nilai wajar at fair value through profit or loss, fair value through
melalui laba rugi, nilai wajar melalui penghasilan other comprehensive income and at amortised cost.
komprehensif lain, dan biaya perolehan Refer to Note 2c for the accounting policy of
diamortisasi. Lihat Catatan 2c untuk kebijakan financial assets at fair value through profit or loss,
akuntansi atas aset keuangan dalam kelompok fair value through other comprehensive income, and
diukur pada nilai wajar melalui laba rugi, nilai wajar at amortised cost.
melalui penghasilan komprehensif lain, dan biaya
perolehan diamortisasi.
l. Tagihan lainnya - transaksi perdagangan l. Other receivables - trade transactions
Tagihan lainnya - transaksi perdagangan adalah Other receivables - trade transactions represent
tagihan sebagai akibat dari perjanjian pemberian receivables resulting from contracts for trade-
fasilitas perdagangan kepada debitur yang akan related facilities given to customers, which will be
ditagih pada saat jatuh tempo. collected on maturity.
Tagihan lainnya diklasifikasikan sebagai aset Other receivables - trade transactions are classified
keuangan dalam kelompok biaya perolehan as financial assets at amortised cost. Refer to Note
diamortisasi. Lihat Catatan 2c untuk kebijakan 2c for the accounting policy of amortised cost.
akuntansi aset keuangan dalam kelompok biaya
perolehan diamortisasi.
m. Tagihan atas efek-efek yang dibeli dengan janji m. Securities purchased under agreements to
dijual kembali dan liabilitas atas efek-efek resell and securities sold under agreements to
yang dijual dengan janji dibeli kembali repurchase liabilities
Tagihan atas efek-efek yang dibeli dengan janji Securities purchased under agreements to resell
dijual kembali diklasifikasikan sebagai aset are classified as financial assets at amortised cost.
keuangan dalam kelompok biaya perolehan Refer to Note 2c for the accounting policy financial
diamortisasi. Lihat Catatan 2c untuk kebijakan assets of amortised cost.
akuntansi atas aset keuangan dalam kelompok
biaya perolehan diamortisasi.
Tagihan atas efek-efek yang dibeli dengan janji Securities purchased under agreements to resell
dijual kembali disajikan sebagai aset dalam are presented as assets in the consolidated
laporan posisi keuangan konsolidasian sebesar statement of financial position at the agreed resale
harga pembelian kembali yang disepakati price less unamortised prepaid interest and
dikurangi dengan bunga dibayar dimuka yang allowance for impairment losses. The difference
belum diamortisasi dan cadangan kerugian between the purchase price and the agreed resale
penurunan nilai. Selisih antara harga beli dan price is treated as deferred (unamortised) interest
harga jual kembali yang disepakati diperlakukan income and amortised as income over the period,
sebagai pendapatan bunga dibayar dimuka dan commencing from the acquisition date to the resale
diakui sebagai pendapatan bunga selama jangka date using the effective interest rate method.
waktu sejak efek-efek tersebut dibeli hingga dijual
kembali dengan menggunakan metode suku
bunga efektif.
114
Page 1129
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
m. Tagihan atas efek-efek yang dibeli dengan janji m. Securities purchased under agreements to
dijual kembali dan liabilitas atas efek-efek resell and securities sold under agreements to
yang dijual dengan janji dibeli kembali repurchase liabilities (continued)
(lanjutan)
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreements to repurchase are
kembali diklasifikasikan sebagai liabilitas classified as financial liabilities at amortised cost.
keuangan yang diukur dengan biaya perolehan Refer to Note 2c for the accounting policy for
diamortisasi. Lihat Catatan 2c untuk kebijakan financial liabilities at amortised cost.
akuntansi atas liabilitas keuangan yang diukur
dengan biaya perolehan diamortisasi.
Entitas Anak mencatat transaksi reverse repo The Subsidiaries recognised the reverse repo
syariah mengacu ke PSAK 411 “Akuntansi Wa’d” sharia in accordance with SFAS 411 “Accounting
yang diterapkan secara prospektif. Pada saat Wa’d” which applied prospectively. At initial
pengakuan awal, Entitas Anak mengklasifikasikan recognition, Subsidiaries classified sharia securities
surat berharga syariah dalam kategori diukur pada as measured at fair value through other
nilai wajar melalui penghasilan komprehensif lain. comprehensive income. Gains or losses arising
Keuntungan atau kerugian dari perubahan nilai from changes in fair value are recognised in other
wajar diakui dalam penghasilan komprehensif lain. comprehensive income.
n. Tagihan derivatif dan liabilitas derivatif n. Derivative receivables and derivative payables
Seluruh instrumen derivatif (termasuk transaksi All derivative instruments (including foreign
valuta asing untuk tujuan pendanaan dan currency transactions for funding and trading
perdagangan) dicatat dalam laporan posisi purposes) are recognised in the consolidated
keuangan konsolidasian berdasarkan nilai statement of financial position at their fair values.
wajarnya. Nilai wajar tersebut ditentukan Fair value is determined based on market value
berdasarkan harga pasar dengan menggunakan using Revinitif Eikon rate at reporting date or
kurs Revinitif Eikon pada tanggal laporan atau discounted cash flow method.
metode diskonto arus kas.
Tagihan derivatif disajikan sebesar keuntungan Derivative receivables are presented at the amount
yang belum direalisasi dari kontrak derivatif. of unrealised gain from derivative contracts.
Liabilitas derivatif disajikan sebesar kerugian yang Derivative payables are presented at the amount of
belum direalisasi dari kontrak derivatif. unrealised loss from derivative contracts.
Keuntungan atau kerugian dari kontrak derivatif Gains or losses from derivative contracts are
disajikan dalam laporan keuangan konsolidasian presented in the consolidated financial statements
berdasarkan tujuan Bank atas transaksi yaitu based on its purpose designated upon acquisition,
untuk (1) lindung nilai atas nilai wajar, (2) lindung for (1) fair value hedge, (2) cash flow hedge, (3) net
nilai atas arus kas, (3) lindung nilai atas investasi investment in a foreign operation hedge, and (4)
bersih pada kegiatan operasi luar negeri dan (4) trading instruments as follows:
instrumen perdagangan, sebagai berikut:
1. Keuntungan atau kerugian dari kontrak 1. Gain or loss on a derivative contract designated
derivatif yang ditujukan dan memenuhi syarat and qualified as a fair value hedging instrument
sebagai instrumen lindung nilai atas nilai and the gain or loss arising from the changes in
wajar dan keuntungan atau kerugian atas fair value of hedged assets and liabilities is
perubahan nilai wajar aset dan liabilitas yang recognised as gain or loss that can be set off
dilindungi, diakui sebagai laba atau rugi yang one another during the same accounting year.
dapat saling hapus dalam periode akuntansi Any difference representing hedge
yang sama. Setiap selisih yang terjadi ineffectiveness and directly recognised as gain
menunjukkan terjadinya ketidakefektifan or loss in the current year.
lindung nilai dan secara langsung diakui
sebagai laba atau rugi tahun berjalan.
115
Page 1130
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
n. Tagihan derivatif dan liabilitas derivatif n. Derivative receivables and derivative payables
(lanjutan) (continued)
Keuntungan atau kerugian dari kontrak derivatif Gains or losses from derivative contracts are
disajikan dalam laporan keuangan konsolidasian presented in the consolidated financial statements
berdasarkan tujuan Bank atas transaksi yaitu based on its purpose designated upon acquisition,
untuk (1) lindung nilai atas nilai wajar, (2) lindung for (1) fair value hedge, (2) cash flow hedge, (3) net
nilai atas arus kas, (3) lindung nilai atas investasi investment in a foreign operation hedge, and (4)
bersih pada kegiatan operasi luar negeri dan (4) trading instruments as follows: (continued)
instrumen perdagangan, sebagai berikut:
(lanjutan)
2. Bagian efektif dari keuntungan atau kerugian 2. The effective portion arising from gain or loss of
atas kontrak derivatif yang ditujukan sebagai derivative contracts designated as cash flow
lindung nilai atas arus kas dilaporkan sebagai hedge instruments is reported as other
penghasilan komprehensif lain. Bagian yang comprehensive income. The hedge ineffective
tidak efektif dari lindung nilai dilaporkan portion is recognised as a gain or loss in the
sebagai laba atau rugi tahun berjalan. current year.
3. Keuntungan atau kerugian dari kontrak 3. Gain or loss arising from derivative contract
derivatif yang ditujukan sebagai lindung nilai that is designated as a net investment hedge in
atas investasi bersih pada kegiatan operasi a foreign operation is reported as other
luar negeri dilaporkan sebagai penghasilan comprehensive income, as long as the
komprehensif lain, sepanjang transaksi transactions are effectively recognised as
tersebut dianggap efektif sebagai transaksi hedge transactions.
lindung nilai.
4. Keuntungan atau kerugian dari kontrak 4. Gain or loss arising from derivative contract
derivatif yang tidak ditujukan sebagai that is not designated as a hedging instrument
instrumen lindung nilai (atau kontrak derivatif (or derivative contract that does not qualify as
yang tidak memenuhi persyaratan sebagai a hedging instrument) is recognised as gain or
instrumen lindung nilai) diakui sebagai laba loss in current year.
atau rugi pada tahun berjalan.
Tagihan derivatif diklasifikasikan sebagai aset Derivative receivables are classified as financial
keuangan dalam kelompok diukur pada nilai wajar assets at fair value through profit or loss, meanwhile
melalui laba rugi, sedangkan liabilitas derivatif derivative payables are classified as financial
diklasifikasikan sebagai liabilitas keuangan dalam liabilities at fair value through profit or loss. Refer to
kelompok diukur pada nilai wajar melalui laba rugi. Note 2c for the accounting policy of financial assets
Lihat Catatan 2c untuk kebijakan akuntansi untuk and liabilities at fair value through profit or loss.
aset keuangan dan liabilitas keuangan dalam
kelompok diukur pada nilai wajar melalui laba rugi.
o. Kredit yang diberikan dan piutang/ o. Loans and sharia receivables/financing
pembiayaan syariah
Kredit yang diberikan adalah penyediaan uang Loans represent the provision of cash or cash
atau tagihan yang dapat disetarakan dengan kas, equivalent receivables based on lending
berdasarkan persetujuan atau kesepakatan agreements with borrowers, which the borrowers
pinjam-meminjam dengan debitur yang are required to repay their debts with interest after a
mewajibkan debitur untuk melunasi utang berikut specified period, and matured trade finance facilities
bunganya setelah jangka waktu tertentu dan which have not been settled within 15 days.
tagihan yang berasal dari transaksi perdagangan
yang telah jatuh tempo yang belum diselesaikan
dalam waktu 15 hari.
116
Page 1131
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
o. Kredit yang diberikan dan piutang/ o. Loans and sharia receivables/financing
pembiayaan syariah (lanjutan) (continued)
Kredit sindikasi, kredit dalam rangka pembiayaan Syndicated loans, direct financing and joint
langsung dan pembiayaan bersama serta financing, and channelling loans are stated at their
penerusan dinyatakan sebesar saldonya sesuai outstanding balances in proportion to the risks
dengan porsi kredit yang risikonya ditanggung borne by the Bank and its Subsidiaries.
oleh Bank Mandiri dan Entitas Anak.
Piutang/pembiayaan syariah Sharia receivables/financing
Di dalam kredit yang diberikan termasuk Included in loans are financing provided by
pembiayaan oleh PT Bank Syariah Indonesia Tbk PT Bank Syariah Indonesia Tbk (previously
(dahulu PT Bank Syariah Mandiri (“BSM”)), Entitas PT Bank Syariah Mandiri (“BSM”)), a Subsidiary, in
Anak, berupa piutang, pembiayaan syariah dan the form of sharia receivables, sharia financing and
pinjaman qardh. funds of qardh.
Mudharabah adalah kerja sama suatu usaha Mudharabah financing is a co-operation for certain
antara pihak pertama (malik, shahibul maal atau project between first party (malik, shahibul maal or
Entitas Anak) yang menyediakan seluruh modal Subsidiary) as owner of fund and second party
dan pihak kedua (amil, mudharib atau nasabah) (amil, mudharib or debtors) as fund manager and
yang bertindak selaku pengelola dana dengan the profit will be shared in accordance with
membagi keuntungan usaha sesuai dengan percentage as stated in the agreement, meanwhile
persentase tertentu yang disepakati dalam akad, losses will be borne by the Subsidiary except if the
sedangkan kerugian ditanggung sepenuhnya oleh second party does negligence, error or violate the
Entitas Anak kecuali jika pihak kedua melakukan agreement. Mudharabah financing is stated at the
kesalahan yang disengaja, lalai atau menyalahi outstanding financing balance less allowance for
perjanjian. Pembiayaan Mudharabah dinyatakan possible losses.
sebesar saldo pembiayaan dikurangi dengan
penyisihan kerugian.
Musyarakah adalah kerja sama di antara dua Musyarakah financing is a co-operation between
pihak atau lebih untuk suatu usaha tertentu two or more parties for a certain business wherein
dimana masing-masing pihak memberikan porsi each party provides a portion of fund on condition
dana dengan ketentuan bahwa keuntungan akan that the profit shall be shared based on the agreed
dibagi sesuai dengan persentase yang disepakati, percentage, whereas losses shall be borne in
sedangkan kerugian ditanggung sesuai dengan accordance with the portion of the fund of each
porsi dana masing-masing. Pembiayaan party. Permanent musyarakah financing is
musyarakah permanen adalah musyarakah musyarakah in which the fund portion of each
dengan ketentuan bagian dana setiap mitra partner is stated explicitly in the contract and
ditentukan sesuai akad dan jumlahnya tetap remains the same until the contract expires.
hingga akhir masa akad. Pembiayaan Declining musyarakah financing (musyarakah
musyarakah menurun (musyarakah mutanaqisha) mutanaqisha) is musyarakah in which the fund
adalah musyarakah dengan ketentuan bagian portion of one of the partners will be transferred in
dana salah satu mitra akan dialihkan secara several stages to the other partner, resulting in the
bertahap kepada mitra lainnya sehingga bagian declining of fund portion of one of the partners, and
dananya akan menurun dan pada akhir masa at the end of contract, the other partner will become
akad mitra lain tersebut akan menjadi pemilik the sole owner of the business. Musyarakah
penuh usaha tersebut. Pembiayaan musyarakah financing is stated at the outstanding financing
dinyatakan sebesar saldo pembiayaan dikurangi balance less allowance for possible losses.
dengan penyisihan kerugian.
117
Page 1132
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
o. Kredit yang diberikan dan piutang/ o. Loans and sharia receivables/financing
pembiayaan syariah (lanjutan) (continued)
Piutang/pembiayaan syariah (lanjutan) Sharia receivables/financing (continued)
Akad murabahah adalah akad pembiayaan suatu Murabahah contracts are the financing of goods by
barang dengan menegaskan harga beli kepada confirming purchase price to a buyer and the buyer
pembeli dan dibayar dengan harga yang lebih pays it at a higher price as an agreed profit.
tinggi sebagai marjin yang disepakati. Murabahah Murabahah is the transaction of sales of goods by
adalah transaksi penjualan barang dengan stating the acquisition cost and income (margin) that
menyatakan harga perolehan dan keuntungan has been agreed by the seller and buyer.
(marjin) yang disepakati oleh penjual dan pembeli.
Piutang murabahah diklasifikasikan sebagai aset Murabahah receivables is classified as financial
keuangan dalam kategori pinjaman yang diberikan assets under loans and receivables according to
dan piutang sesuai PSAK 239 “Instrumen SFAS 239 “Financial Instruments: Recognition and
Keuangan: Pengakuan dan Pengukuran”. Measurements”.
Piutang murabahah pada awalnya diukur pada Murabahah receivables initially is stated at net
nilai bersih yang dapat direalisasi ditambah realizable value plus transaction cost/directly
dengan biaya transaksi/pendapatan administrasi attributable administration fee and additional
yang dapat diatribusikan secara langsung dan acquisition cost to acquire those financial assets
biaya tambahan untuk memperoleh aset and after initial recognition, it is measured at
keuangan tersebut, dan setelah pengakuan awal amortised cost using the effective interest rate
diukur pada biaya perolehan diamortisasi method less the allowance for impairment losses.
menggunakan metode tingkat imbal hasil efektif
dikurangi cadangan kerugian penurunan nilai.
Piutang murabahah dinyatakan sebesar jumlah Murabahah receivables is stated at the balance of
piutang setelah dikurangi dengan marjin yang the receivable less realizable deferred margin and
ditangguhkan yang dapat direalisasikan dengan allowance for possible losses. The Subsidiary
cadangan kerugian penurunan nilai. Entitas Anak calculates the allowance for impairment losses on
menetapkan cadangan kerugian penurunan nilai receivables according to the murabahah
atas piutang sesuai dengan kualitas piutang receivables quality based on review on each of
murabahah berdasarkan penelaahan atas receivables balance.
masing-masing saldo piutang.
Piutang istishna adalah pembiayaan barang Istishna receivables is the financing of goods in the
dalam bentuk pemesanan pembuatan barang form of manufacturing the ordered goods with the
tertentu dengan kriteria dan persyaratan tertentu agreed criteria and specification by both of orderer
yang disepakati antara pemesan atau pembeli or buyer (mustashni) and manufacturer or seller
(mustashni) dan penjual atau pembuat (shani). (shani). Istishna receivables is presented based on
Piutang istishna disajikan sebesar tagihan kepada the outstanding billings less allowance for possible
pembeli dikurangi penyisihan kerugian. losses.
Pinjaman qardh adalah pinjaman dana kepada Qardh borrowings is borrowings at the condition that
nasabah dengan ketentuan bahwa nasabah wajib the borrower should repay the loan at specified
mengembalikan dana yang diterimanya pada period of time. The Subsidiary will obtain a fee
waktu yang telah disepakati. Atas transaksi ini, (ujrah) from this transaction, which is recognised
Entitas Anak mendapatkan ujrah (imbalan) dan upon receipt. Qardh included hawalah and rahn
diakui pada saat diterima. Pinjaman qardh meliputi financing agreement. Hawalah is transfer of debts
pembiayaan dengan akad hawalah dan rahn. from debtors to other party (Subsidiary) which
Akad hawalah adalah akad pengalihan utang dari obligates to bear or pay.
pihak yang berutang (nasabah) kepada pihak lain
(Entitas Anak) yang wajib menanggung atau
membayar.
118
Page 1133
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
o. Kredit yang diberikan dan piutang/ o. Loans and sharia receivables/financing
pembiayaan syariah (lanjutan) (continued)
Piutang/pembiayaan syariah (lanjutan) Sharia receivables/financing (continued)
Rahn merupakan transaksi gadai barang atau Rahn represents the pledge of goods or assets
harta dari nasabah kepada Entitas Anak dengan owned by the customer to the Subsidiary for an
uang sebagai gantinya. Barang atau harta yang equivalent amount of money. Assets or goods
digadaikan tersebut dinilai sesuai harga pasar pledged are appraised based on market value, less
dikurangi persentase tertentu. Atas transaksi ini, a certain deduction percentage. The Subsidiary will
Entitas Anak mendapatkan ujrah (imbalan) dan obtain a fee (ujrah), which is recognised upon
diakui pada saat diterima. Rahn disajikan sebesar receipt. Rahn is stated at its outstanding balance
saldo dikurangi penyisihan kerugian. less allowance for possible losses.
Kredit yang diberikan dan piutang/pembiayaan Loans and sharia receivables/financing are
syariah diklasifikasikan sebagai aset keuangan classified as financial assets in loans and
dalam kelompok pinjaman yang diberikan dan receivables category. Refer to Note 2c for the
piutang. Lihat Catatan 2c untuk kebijakan accounting policy of financial assets for loans and
akuntansi atas aset keuangan dalam kelompok receivables.
pinjaman yang diberikan dan piutang.
Restrukturisasi kredit yang diberikan Loan restructuring
Restrukturisasi kredit dilakukan kepada debitur Loan restructuring is done for debtors who has
yang berpotensi atau mengalami kesulitan dalam potential or experiencing difficulties in fulfilling their
memenuhi kewajibannya. Restrukturisasi kredit obligations. Restructuring includes modification of
meliputi modifikasi persyaratan kredit, konversi loan terms, conversion of loans into share/stock or
kredit menjadi saham atau instrumen keuangan other financial instruments and/or a combination of
lainnya dan/atau kombinasi dari keduanya. both.
Kerugian yang timbul dari restrukturisasi kredit Losses on loan restructuring due to modification of
yang berkaitan dengan modifikasi persyaratan the terms of the loans are recognised as part of
kredit diakui dalam bentuk cadangan kerugian allowance for impairment losses only if the present
penurunan nilai bila nilai sekarang dari jumlah value of total future cash receipts specified in the
penerimaan kas yang akan datang yang telah new terms of the loans including receipts
ditentukan dalam persyaratan kredit yang baru, designated as interest and loan principal, are less
termasuk penerimaan yang diperuntukkan than the carrying amount of loans before
sebagai bunga maupun pokok, adalah lebih kecil restructuring.
dari nilai kredit yang diberikan yang tercatat
sebelum restrukturisasi.
Untuk restrukturisasi kredit dengan cara konversi For loan restructuring which involve a conversion of
kredit yang diberikan menjadi saham atau loans into share/stock or other financial instruments,
instrumen keuangan lainnya, kerugian dari a loss on loan restructuring is recognised as part of
restrukturisasi kredit diakui dalam bentuk allowance for impairment losses if the fair value of
cadangan kerugian penurunan nilai apabila nilai the share or financial instruments received,
wajar penyertaan saham atau instrumen deducted by estimated expenses to sell the share
keuangan yang diterima dikurangi estimasi biaya or other financial instruments, is less than the
untuk menjualnya adalah lebih kecil dari nilai buku carrying amount of loans.
kredit yang diberikan.
119
Page 1134
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
o. Kredit yang diberikan dan piutang/ o. Loans and sharia receivables/financing
pembiayaan syariah (lanjutan) (continued)
Restrukturisasi kredit yang diberikan (lanjutan) Loan restructuring (continued)
Bank memiliki ketentuan internal mengenai The Bank formed internal regulation regarding the
debitur yang layak untuk dikeluarkan dari daftar debtors that are eligible to be removed from the list
kredit yang direstrukturisasi, yaitu apabila of restructured loans, i.e., when the loan/debtor has
kredit/debitur telah memenuhi kriteria sebagai met the following criteria:
berikut:
i. Kualitas kredit telah dikategorikan Lancar i. Credit quality has been categorised as Current
(kolektibilitas 1) sesuai dengan hasil reviu (collectability 1) according to the review results
berdasarkan 3 (tiga) pilar penetapan kualitas by 3 (three) pillars of credit quality on Bank
kredit dari Bank Indonesia; Indonesia;
ii. Tingkat suku bunga yang dikenakan atas ii. The interest rate charged on the current loan
fasilitas kredit berjalan merupakan tingkat facility is the commercial interest rate to debtors
suku bunga komersial yang diberikan kepada in accordance with the relevant credit
debitur sesuai dengan segmen kredit yang segments above the base lending rate;
bersangkutan di atas base lending rate;
iii. Tidak terdapat Tunggakan Bunga yang iii. There are no Deferred Delinquency Interest
Dijadwalkan Kembali (TBYD) dan Bunga (TBYD) and Deferred Interest (BYDT) which
yang Ditangguhkan (BYDT) yang masih have not yet been settled.
belum selesai.
p. Piutang pembiayaan konsumen p. Consumer financing receivables
Piutang pembiayaan konsumen Entitas Anak The Subsidiaries consumer financing receivables
diakui pada awalnya dengan nilai wajar ditambah are recognised initially at fair value, plus transaction
biaya-biaya transaksi dan dikurangi yield costs and deducted by yield enhancing income that
enhancing income yang dapat diatribusikan is directly attributable, and subsequently measured
secara langsung dan selanjutnya diukur dengan at amortised cost using the effective interest rate
biaya perolehan diamortisasi menggunakan method.
metode suku bunga efektif.
Piutang pembiayaan konsumen Entitas Anak The Subsidiaries consumer financing receivables
diklasifikasikan sebagai biaya perolehan are classified at amortised cost. Refer to Note 2c for
diamortisasi. Lihat Catatan 2c untuk perlakuan the accounting policy of financial assets classified at
akuntansi aset keuangan dalam kelompok biaya amortised cost.
perolehan diamortisasi.
Penyelesaian kontrak sebelum masa pembiayaan Early termination before end of consumer financing
konsumen berakhir diperlakukan sebagai is treated as a cancellation of an receivables’ terms
pembatalan kontrak pembiayaan konsumen dan existing contract and the resulting gain or loss is
laba atau rugi yang terjadi diakui dalam laporan credited or charged to the current year’s
laba rugi dan penghasilan komprehensif lain consolidated statement of profit or loss and other
konsolidasian tahun berjalan pada tanggal comprehensive income at the transaction date.
terjadinya transaksi.
Restrukturisasi kredit dapat dilakukan dengan Loan/financing restructuring can be done by
cara pengalihan kredit, melanjutkan kredit, transfer of financing, financing continuation,
mengangsur kembali, mengubah jatuh tempo, re-installment payment, change the due date,
mengubah tenor dan/atau menambah uang muka. change the tenor and/or increase the down
payment.
120
Page 1135
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
p. Piutang pembiayaan konsumen (lanjutan) p. Consumer financing receivables (continued)
Pendapatan pembiayaan konsumen yang belum Subsidiaries’ unearned consumer financing income
diakui milik Entitas Anak merupakan selisih antara is the difference between total installments to be
jumlah keseluruhan pembayaran angsuran yang received from customers and the total financing
akan diterima dari konsumen dengan jumlah principal which is recognised as consumer financing
pokok pembiayaan, yang akan diakui sebagai income over the term of the contract using effective
pendapatan pembiayaan konsumen selama interest rate.
jangka waktu kontrak menggunakan metode suku
bunga efektif.
Piutang pembiayaan konsumen merupakan Consumer financing receivables are net of joint
jumlah piutang setelah dikurangi dengan bagian financing receivables after deducted with joint
pembiayaan bersama dimana risiko kredit financing portion where joint financing providers
ditanggung oleh pemberi pembiayaan bersama bear credit risk in accordance with its portion
sesuai dengan porsinya (without recourse), (without recourse), unearned consumer financing
pendapatan pembiayaan yang belum diakui dan income and allowance for impairment losses.
cadangan kerugian penurunan nilai.
Piutang pembiayaan konsumen yang dibiayai Joint financing receivables that are jointly financed
bersama pihak-pihak lain dimana masing-masing with other parties, bears credit risk in accordance
pihak menanggung risiko kredit sesuai dengan with their financing portion (without recourse) are
porsinya (without recourse) disajikan di laporan presented on a net basis in the consolidated
posisi keuangan konsolidasian secara bersih. statement of financial position.
Pendapatan pembiayaan konsumen dan beban Consumer financing income and interest expense
bunga yang terkait dengan pembiayaan bersama related to joint financing without recourse are also
without recourse disajikan secara bersih di presented on a net basis in the consolidated
laporan laba rugi dan penghasilan komprehensif statement of profit or loss and other comprehensive
lain konsolidasian. income.
Dalam pembiayaan bersama without recourse, In joint financing without recourse, the Subsidiaries
Entitas Anak berhak menentukan tingkat bunga has the right to set higher interest rates to
yang lebih tinggi kepada pelanggan dari tingkat customers than those that are stated in the joint
bunga yang ditetapkan dalam perjanjian dengan financing agreements with joint financing providers.
pemberi pembiayaan bersama. Selisihnya The difference is recognised as revenue and
merupakan pendapatan dan disajikan sebagai disclosed part of as “Consumer financing income”.
bagian dari “Pendapatan pembiayaan konsumen”.
q. Investasi bersih dalam sewa pembiayaan q. Net investment finance leases
Investasi bersih dalam sewa pembiayaan Net investment finance leases are classified at
diklasifikasikan sebagai biaya perolehan amortised cost. Refer to Note 2c to the accounting
diamortisasi. Lihat Catatan 2c untuk kebijakan policy for at amortised cost.
akuntansi atas biaya perolehan diamortisasi.
Penyewa pembiayaan memiliki hak opsi untuk The lessee has the right option to purchase the
membeli aset yang disewa-pembiayaankan pada leased asset at the end of the lease period at
akhir masa sewa pembiayaan dengan harga yang a price which has mutually agreed upon at the
telah disetujui bersama pada saat dimulainya commencement of the agreement.
perjanjian sewa pembiayaan.
Penyelesaian kontrak sebelum masa sewa Early termination before end of finance leases’
pembiayaan berakhir diperlakukan sebagai terms is treated as a cancellation of an existing
pembatalan kontrak sewa dan laba atau rugi yang contracts and the resulting gain or loss is
timbul diakui dalam laporan laba rugi dan recognised in the current year consolidated
penghasilan komprehensif lain konsolidasian statement of profit or loss and other comprehensive
tahun berjalan. income.
121
Page 1136
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud intangible assets
i. Aset tetap dan perangkat lunak i. Fixed assets and software
Pada tanggal 1 April 2016, Grup melakukan On 1 April 2016, the Group changed their
perubahan kebijakan akuntansi atas tanah accounting policy relating to land from cost
dari model biaya menjadi model revaluasi. model into revaluation model. The land is
Tanah disajikan sebesar nilai wajar. stated at fair value.
Penilaian terhadap tanah dilakukan oleh Appraisal of the land is performed by
penilai independen eksternal yang memiliki a certified external independent appraiser.
sertifikasi. Penilaian atas aset tersebut Assessment of those assets are conducted
dilakukan secara berkala untuk memastikan regularly to ensure that the fair value of the
bahwa nilai wajar aset yang direvaluasi tidak revaluated asset is not materially different from
berbeda secara material dengan nilai its carrying value.
tercatatnya.
Jika nilai wajar dari aset yang direvaluasi If the fair value of the revalued asset change
mengalami perubahan yang signifikan dan significantly and fluctuative, it is necessary to
fluktuatif, maka perlu direvaluasi secara revaluate the assets on an annual basis,
tahunan, sedangkan jika nilai wajar dari aset whereas if the fair value of the revalued asset
yang direvaluasi tidak mengalami perubahan does not change significantly, it is necessary to
yang signifikan dan fluktuatif, maka perlu revaluate at a minimum every 3 years.
dilakukan revaluasi minimal 3 tahun sekali.
Kenaikan nilai tercatat yang timbul dari The increase in the carrying value arising from
revaluasi tanah dicatat sebagai “Selisih bersih the revaluation of land is recorded as "Net
revaluasi aset tetap” dan disajikan sebagai differences in fixed assets revaluation" and is
“Penghasilan komprehensif lain”. Penurunan presented as "Other comprehensive income".
nilai tercatat yang timbul dari revaluasi dicatat Any impairment arising from the revaluation is
sebagai beban pada tahun berjalan. Apabila recorded as expense of the current year. If the
aset tersebut memiliki saldo “Selisih bersih asset had a balance of "Net differences in fixed
revaluasi aset tetap” yang disajikan sebagai assets revaluation" that is presented as "other
“penghasilan komprehensif lain”, maka selisih comprehensive income", then the impairment
penurunan nilai tercatat tersebut dibebankan difference recorded is charged against "Net
terhadap “Selisih bersih revaluasi aset tetap” differences in fixed assets revaluation" and the
dan sisanya diakui sebagai beban tahun rest is recognised as expense of the current
berjalan. year.
Grup melakukan revaluasi di tahun 2016 Group conducted revaluation in 2016, for
untuk tujuan akuntansi dan pajak dimana accounting and tax purposes where the Group
entitas memperoleh persetujuan dari otoritas obtained approval from the tax authorities. The
perpajakan. Jumlah pajak yang telah dibayar amount of taxes paid is recognised in other
diakui di penghasilan komprehensif lain dan comprehensive income and accumulated in
terakumulasi dalam ekuitas dan di-offset equity and offset against Net differences in
pada bagian selisih bersih revaluasi aset fixed assets revaluation.
tetap.
Aset tetap, kecuali tanah, dinyatakan sebesar Fixed assets except for land are stated at cost
biaya perolehan dikurangi akumulasi less accumulated depreciation and impairment
penyusutan dan penyisihan penurunan nilai. losses. Such cost includes the cost of replacing
Biaya perolehan termasuk biaya penggantian part of the fixed assets when that cost is
bagian aset tetap saat biaya tersebut terjadi, incurred, if the recognition criteria are met.
jika memenuhi kriteria pengakuan aset tetap.
122
Page 1137
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud (lanjutan) intangible assets (continued)
i. Aset tetap dan perangkat lunak (lanjutan) i. Fixed assets and software (continued)
Selanjutnya, pada saat inspeksi yang Likewise, when a major inspection is
signifikan dilakukan, biaya inspeksi itu diakui performed, its cost is recognised in the carrying
ke dalam jumlah tercatat (carrying amount) amount of the fixed assets as
aset tetap sebagai suatu penggantian jika a replacement if the recognition criteria are
memenuhi kriteria pengakuan. Semua biaya fulfilled. All other repair and maintenance costs
pemeliharaan dan perbaikan yang tidak that do not have future economic benefit are
memenuhi kriteria pengakuan diakui dalam recognised in the consolidated statement of
laporan laba rugi dan penghasilan profit or loss and other comprehensive incomes
komprehensif lain konsolidasian pada saat as incurred. Software is recognised as
terjadinya. Perangkat lunak diakui sebagai intangible assets.
aset takberwujud.
Penyusutan dan amortisasi dihitung dengan Depreciation and amortization are calculated
menggunakan metode garis lurus selama using the straight-line method over the
umur manfaat ekonomis aset tetap dan aset estimated useful life of fixed assets and
takberwujud yang diestimasi. Estimasi umur intangible assets. The estimated useful life and
manfaat ekonomis dan persentase percentage of depreciation and amortization
penyusutan dan amortisasi per tahun adalah per annum are as follows:
sebagai berikut:
Tahun/ Persentase/
Years Percentage
Bangunan 20 5% Buildings
Perlengkapan, peralatan Furniture and fixtures, office
kantor, komputer dan equipment, computer and
kendaraan bermotor 4-5 20% - 25% vehicles
Perangkat lunak 5 20% Software
Jumlah tercatat aset tetap dihentikan Fixed assets are derecognised upon disposal
pengakuannya pada saat dilepaskan atau or when no future economic benefits are
saat tidak ada manfaat ekonomis masa expected from their use or disposal. Any gain
depan yang diharapkan dari penggunaan or loss arising from the derecognition of the
atau pelepasannya. Laba atau rugi yang fixed asset (calculated as the difference
timbul dari penghentian pengakuan aset tetap between the net disposal proceeds and the
(dihitung sebagai perbedaan antara jumlah carrying amount of the fixed asset) is included
neto hasil pelepasan dan jumlah tercatat dari in the consolidated statement of profit or loss
aset tetap) dimasukkan dalam laporan laba and other comprehensive income in the year
rugi dan penghasilan komprehensif lain which the fixed asset is derecognised.
konsolidasian pada tahun berjalan aset tetap
tersebut dihentikan pengakuannya.
Pada setiap akhir tahun buku, nilai residu, The fixed asset’s residual values, useful life
umur manfaat ekonomis dan metode and methods of depreciation are reviewed, and
penyusutan dikaji ulang dan jika tidak sesuai adjusted prospectively if appropriate at the end
dengan keadaan akan disesuaikan secara of each financial year.
prospektif.
Aset tetap dalam pembangunan dinyatakan Construction in progress of fixed asset is stated
sebesar biaya perolehan dan disajikan at cost and presented as part of fixed assets.
sebagai bagian dari aset tetap. Ketika aset Accumulated costs are reclassified to the
dalam pembangunan telah selesai dan siap appropriate fixed assets account when the
digunakan, akumulasi biaya perolehan assets are substantially complete and ready for
direklasifikasikan ke akun aset tetap yang their intended use.
sebenarnya.
123
Page 1138
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud (lanjutan) intangible assets (continued)
i. Aset tetap dan perangkat lunak (lanjutan) i. Fixed assets and software (continued)
Sesuai dengan PSAK 216 “Aset Tetap”, biaya In accordance with SFAS 216 "Fixed Assets",
perolehan hak atas tanah dalam bentuk hak the cost of land rights in the form of right to
guna usaha, hak guna bangunan dan hak cultivate, right to build and use rights are
pakai diakui sebagai aset tetap. Biaya recognised as fixed assets. The acquisition
perolehan tersebut merupakan biaya yang cost is the cost that are directly attributable to
dapat diatribusikan secara langsung untuk obtain land rights, including the cost of legal
memperoleh hak atas tanah tersebut rights to the land when the land was first
termasuk biaya pengurusan legal hak atas acquired.
tanah ketika tanah diperoleh pertama kali.
Hak atas tanah dalam bentuk hak guna Land rights in the form of right to cultivate, right
usaha, hak guna bangunan dan hak pakai to build and use rights are not amortised,
tidak disusutkan, kecuali terdapat bukti yang unless there is evidence to indicate that the
mengindikasikan bahwa perpanjangan atau extension or renewal of land rights is likely to or
pembaruan hak atas tanah tersebut definitely not obtained.
kemungkinan besar atau pasti tidak
diperoleh.
PSAK 236 “Penurunan Nilai Aset” SFAS 236 “Impairment of Assets” requires that
mensyaratkan bahwa nilai tercatat aset tetap the carrying amounts of fixed assets are
dikaji ulang setiap tanggal laporan posisi reviewed at each consolidated statement of
keuangan konsolidasian untuk menilai financial position date to assess whether they
apakah aset tetap tersebut nilai tercatatnya are recorded in excess of their recoverable
lebih tinggi dari nilai terpulihkan (recoverable amounts of the fixed assets. If the carrying
amounts) dari aset tetap tersebut. Jika nilai value exceeds this estimated recoverable
tercatat aset tetap melebihi taksiran nilai amount, assets are written down to their
terpulihkan dari aset tetap tersebut, nilai recoverable amounts of the fixed assets.
tercatat aset tetap harus diturunkan menjadi
nilai terpulihkan dari aset tetap tersebut.
ii. Aset dan liabilitas sewa ii. Leased assets and liabilities
Grup telah menerapkan PSAK 116 “Sewa” The Group has implemented SFAS 116
sejak tanggal 1 Januari 2020. “Lease” since 1 January 2020.
PSAK 116 menerapkan persyaratan baru SFAS 116 applies new or amended
atau amendemen sehubungan dengan requirements with respect to lease accounting.
akuntansi sewa. Standar ini memperkenalkan This standard introduces significant changes to
perubahan signifikan untuk akuntansi lessee accounting by eliminating the distinction
penyewa dengan menghapus perbedaan between operating and financing leases, and
antara sewa operasi dan pembiayaan, serta requires recognition of right-of-use assets and
mensyaratkan pengakuan aset hak guna dan recognition of lease liabilities at lease inception
pengakuan liabilitas sewa pada saat for all leases, except for short-term leases and
dimulainya sewa untuk seluruh sewa, kecuali leases of low-value assets. In contrast to
untuk sewa jangka pendek dan sewa aset lessee accounting, the requirements for lessor
bernilai rendah. Berbeda dengan akuntansi accounting are mostly unchanged.
penyewa, persyaratan untuk akuntansi
pesewa sebagian besar tidak berubah.
124
Page 1139
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud (lanjutan) intangible assets (continued)
ii. Aset dan liabilitas sewa (lanjutan) ii. Leased assets and liabilities (continued)
PSAK 116 menentukan apakah kontrak SFAS 116 determines whether a contract is, or
merupakan, atau mengandung sewa atas contains a lease on the basis that the lessee
dasar jika penyewa memiliki hak untuk has the right to control the use of the asset for
mengendalikan penggunaan aset selama a specified period of time in exchange for
suatu jangka waktu tertentu untuk certain consideration.
dipertukarkan dengan imbalan.
Grup menggunakan tingkat diskonto tunggal The Group uses a single discount rate for lease
untuk portofolio sewa dengan karakteristik portfolios with similar characteristics.
yang hampir sama.
Grup menerapkan pendekatan pengakuan The Group applies a single recognition and
dan pengukuran tunggal untuk seluruh sewa, measurement approach to all leases, except for
kecuali untuk sewa jangka pendek dan sewa short-term leases and low-value asset leases.
aset bernilai rendah. Grup mengakui liabilitas The Group recognises a lease liabilities to
sewa untuk melakukan pembayaran sewa make lease payments and rights of use assets
dan aset hak guna yang mewakili hak untuk that represent the right to use the underlying
menggunakan aset pendasar. asset.
Grup mengakui aset hak guna pada tanggal The Group recognised the rights of use assets
dimulainya sewa. Aset hak guna diukur pada at the inception date of the lease. The rights of
biaya perolehan, dikurangi akumulasi use assets are measured at cost, less
penyusutan dan kerugian penurunan nilai, accumulated depreciation and impairment
dan disesuaikan untuk setiap pengukuran losses, and adjusted for any remeasurement of
kembali liabilitas sewa. Liabilitas sewa the lease liabilities. Lease liabilities are the
merupakan jumlah pembayaran sewa yang amount of lease payments accrued until the
masih harus dibayar hingga akhir masa sewa end of the lease term, discounted using the
yang didiskontokan dengan menggunakan incremental loan interest rate. The cost of right
suku bunga pinjaman inkremental. Biaya aset of use assets includes the amount of lease
hak guna mencakup jumlah liabilitas sewa liability recognised, initial direct costs paid,
yang diakui, biaya langsung awal yang recovery costs and lease payments made on or
dibayarkan, biaya pemulihan dan before the start date of the lease less lease
pembayaran sewa yang dilakukan pada atau incentives received. Rights of use assets are
sebelum tanggal mulai sewa dikurangi depreciated using the straight-line method over
insentif sewa yang diterima. Aset hak guna the shorter period between the lease term and
disusutkan dengan metode garis lurus the estimated useful life of the asset, as follows:
selama jangka waktu yang lebih pendek
antara masa sewa dengan estimasi masa
manfaat aset, sebagai berikut:
- Bangunan : 20 tahun/years Buildings -
- Mesin kantor : 5 tahun/years Office machines -
- Komputer perangkat keras : 5 tahun/years Computer hardware -
- Komputer perangkat lunak : 5 tahun/years Computer software -
- Inventaris kantor : 5 tahun/years Office equipment -
- Inventaris rumah dinas dan mess : 5 tahun/years Equipment of official houses and mess -
- Kendaraan bermotor : 5 tahun/years Motor vehicle -
125
Page 1140
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud (lanjutan) intangible assets (continued)
ii. Aset dan liabilitas sewa (lanjutan) ii. Leased assets and liabilities (continued)
Jika kepemilikan aset sewa dialihkan ke Grup If the ownership of the leased asset is
pada akhir masa sewa atau pembayaran transferred to the Group at the end of the lease
sewa mencerminkan pelaksanaan opsi term or the lease payments reflect the exercise
pembelian, penyusutan dihitung of the purchase option, depreciation is
menggunakan estimasi masa manfaat calculated using the estimated useful life of the
ekonomis aset. Aset hak guna diuji asset. Rights of use assets are assessed for
penurunan nilainya sesuai dengan PSAK 236 impairment in accordance with SFAS
“Penurunan Nilai Aset”. 236 “Impairment of Assets”.
Pada tanggal dimulainya sewa, Grup At the inception date of the lease, the Group
mengakui liabilitas sewa yang diukur pada recognises lease liabilities which measured at
nilai kini dari pembayaran sewa masa depan the present value of future lease payments to
yang akan dilakukan selama masa sewa. be made over the lease term. Lease payments
Pembayaran sewa termasuk pembayaran include fixed payments (including substantially
tetap (termasuk pembayaran tetap secara- fixed payments) less lease incentive
substansi) dikurangi piutang insentif sewa, receivables, variable lease payments that are
pembayaran sewa variabel yang bergantung index or interest rate dependent, and the
pada indeks atau suku bunga, dan jumlah amount expected to be paid in a residual value
yang diharapkan akan dibayar dalam jaminan guarantee. Lease payments also include the
nilai residu. Pembayaran sewa juga termasuk reasonable exercise price for the purchase
harga eksekusi opsi pembelian yang wajar option if it is determined to be made by the
jika dipastikan akan dilakukan oleh Grup dan Group and the payment of a penalty to
pembayaran penalti untuk mengakhiri sewa, terminate the lease, if the lease term reflects
jika jangka waktu sewa mencerminkan Grup the Group exercising the lease termination
mengeksekusi opsi penghentian sewa. option. Variable lease payments that are not
Pembayaran sewa variabel yang tidak dependent on an index or interest rate are
bergantung pada indeks atau suku bunga recognised as an expense in the period in
diakui sebagai beban pada periode di mana which the event or condition that triggers the
peristiwa atau kondisi yang memicu payment occurs.
pembayaran terjadi.
Dalam menghitung nilai kini dari pembayaran In calculating the present value of lease
sewa, Grup menggunakan suku bunga payments, the Group uses the incremental loan
pinjaman inkremental penyewa pada tanggal interest rate of the lessee at the inception date
dimulainya sewa karena suku bunga implisit of the lease because the interest rate implicit in
dalam sewa tidak dapat ditentukan. Setelah the lease cannot be determined. After the
tanggal dimulainya sewa, jumlah liabilitas inception date of the lease, the amount of the
sewa ditingkatkan untuk mencerminkan lease liability is increased to reflect the increase
pertambahan bunga dan dikurangi in interest and less lease payments made. In
pembayaran sewa yang dilakukan. Selain itu, addition, the carrying amount of the lease
jumlah tercatat liabilitas sewa diukur kembali liability is remeasured if there are modifications,
jika terdapat modifikasi, perubahan jangka changes in the term of the lease, changes in
waktu sewa, perubahan pembayaran sewa, lease payments, or changes in the valuation of
atau perubahan dalam penilaian opsi untuk the option to purchase the underlying asset.
membeli aset pendasar.
126
Page 1141
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud (lanjutan) intangible assets (continued)
ii. Aset dan liabilitas sewa (lanjutan) ii. Leased assets and liabilities (continued)
Sewa jangka pendek dengan durasi kurang Short-term leases with a duration of less than
dari 12 bulan dan sewa aset bernilai rendah, 12 months and leases of low value assets, as
serta elemen-elemen sewa tersebut, well as elements of such leases, partially or
sebagian atau seluruhnya tidak menerapkan wholly do not apply the recognition principles
prinsip-prinsip pengakuan yang ditentukan prescribed by SFAS 116. The Group will
oleh PSAK 116. Grup akan mengakui recognise the lease payment on a straight-line
pembayaran sewa tersebut dengan dasar basis over the lease term in the consolidated
garis lurus selama masa sewa dalam laporan statement of profit or loss and other
laba rugi dan penghasilan komprehensif lain comprehensive income. This expense is shown
konsolidasian. Beban ini ditunjukkan pada under general and administrative expenses in
beban umum dan administrasi dalam laporan the income statement.
laba rugi.
Penerapan pencatatan PSAK 116 berlaku The implementation of SFAS 116 payment
untuk seluruh sewa (kecuali sebagaimana applies to all leases (except as stated earlier),
yang disebutkan sebelumnya), yaitu sebagai as follows:
berikut:
(a) Menyajikan aset hak-guna sebagai (a) Present right of use assets as part of fixed
bagian dari aset tetap dan liabilitas sewa assets and leased liabilities are presented
disajikan sebagai bagian dari liabilitas as part of other liabilities in the
lain-lain dalam laporan posisi keuangan consolidated statement of financial
konsolidasian, yang diukur pada nilai kini position, measured at the present value of
dari pembayaran sewa masa depan; future lease payments;
(b) Mencatat penyusutan aset hak-guna dan (b) Record the depreciation of right of use
bunga atas liabilitas sewa dalam laporan assets and the interest of lease liability in
laba rugi dan penghasilan komprehensif the consolidated statement of profit or loss
lain konsolidasian; dan and other comprehensive income; and
(c) Memisahkan jumlah pembayaran ke (c) Separating the total payment into principal
bagian pokok (disajikan dalam kegiatan (presented in financing activities) and
pendanaan) dan bunga (disajikan dalam interest (presented in operating activities)
kegiatan operasional) dalam laporan in the consolidated statement of cash
arus kas konsolidasian. flows.
iii. Aset takberwujud iii. Intangible assets
Aset takberwujud terdiri dari perangkat lunak Intangible assets consist of software and
dan goodwill. goodwill.
Perangkat lunak yang dibeli oleh Bank dan Software purchased by the Bank and
Entitas Anak dicatat sebesar biaya perolehan Subsidiaries is recorded at cost less
dikurangi akumulasi amortisasi dan accumulated amortization and accumulated
akumulasi kerugian penurunan nilai. Metode impairment losses. Amortization method,
amortisasi, estimasi masa manfaat dan nilai estimated useful life and residual value are
residual ditelaah pada setiap akhir tahun reviewed at end of reporting period and
pelaporan dan disesuaikan jika diperlukan. adjusted if necessary.
127
Page 1142
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud (lanjutan) intangible assets (continued)
iii. Aset takberwujud (lanjutan) iii. Intangible assets (continued)
Goodwill diakui apabila terdapat selisih lebih Goodwill is recognised when there is
antara harga perolehan dan bagian Bank a positive difference between the acquisition
Mandiri atas nilai wajar aset dan liabilitas cost and the Bank Mandiri’s portion of the fair
yang dapat diidentifikasi pada tanggal akuisisi value of identified assets and liabilities at the
dan disajikan sebagai aset lain-lain. Bank acquisition date. Goodwill is presented as other
melakukan evaluasi penurunan nilainya assets. The Bank conducts an assessment of
secara berkala. goodwill impairment regularly.
s. Penyertaan saham s. Investments in shares
Penyertaan saham terdiri dari investasi jangka Investments in shares represent long-term
panjang terutama pada perusahaan non-publik investments mostly in non-publicly-listed companies
dan penyertaan sementara hasil restrukturisasi and temporary investments from loan restructuring
kredit pada perusahaan debitur yang timbul akibat in debtor companies arising from conversion of
konversi kredit yang diberikan. loans.
Penyertaan saham untuk tujuan investasi dengan Investments in shares under 20% and with no
kepemilikan di bawah 20% dan tidak terdapat significant control are financial assets classified as
pengaruh signifikan merupakan aset keuangan fair value through profit/loss or amortised cost.
yang diklasifikasikan sebagai nilai wajar melalui Refer to Note 2c for the accounting policy for fair
laba rugi atau biaya perolehan diamortisasi. Lihat value through profit/loss or amortised cost.
Catatan 2c untuk kebijakan akuntansi atas nilai
wajar melalui laba rugi dan biaya perolehan
diamortisasi.
Penyertaan sementara akan dihapusbuku dari Temporary investment is written-off from the
laporan posisi keuangan konsolidasian apabila consolidated statement of financial position if it has
telah melampaui jangka waktu 5 tahun sesuai exceeded the 5 year period in accordance with
dengan Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation (POJK)
(POJK) No. 40/POJK.03/2019 tanggal No. 40/POJK.03/2019 dated 19 December 2019
19 Desember 2019 tentang Penilaian Kualitas concerning Asset Quality Assessment of
Aset Bank Umum. Commercial Banks.
Penyertaan saham untuk tujuan investasi dengan Investments in shares for investment purposes with
kepemilikan saham sebesar 20% atau lebih dan a share ownership of 20% or more and with
terdapat pengaruh signifikan merupakan investasi significant influence are investments in associates.
pada entitas asosiasi. Investasi Bank Mandiri Bank Mandiri’s investment in associates is
pada entitas asosiasi diukur dengan measured at equity method. The initial recognition
menggunakan metode ekuitas. Pengakuan awal of investment in associates is recognised at cost of
investasi pada entitas asosiasi diakui sebesar acquisition. The carrying amount of the investment
biaya perolehan. Jumlah tercatat pada investasi in associates is adjusted to recognize Bank
pada entitas asosiasi ditambah atau dikurangkan Mandiri's share of profit or loss, receipt of
untuk mengakui bagian Bank Mandiri atas laba distributions, and changes directly recognise in the
rugi, penerimaan distribusi, perubahan yang equity of the associates after the acquisition date.
diakui langsung pada ekuitas entitas asosiasi
setelah tanggal perolehan.
t. Cadangan kerugian penurunan nilai aset non- t. Allowance for possible losses on non-earning
produktif assets
Aset non-produktif adalah aset Bank Mandiri dan Non-earning assets of Bank Mandiri and the
Entitas Anak, antara lain dalam bentuk agunan Subsidiaries consist of repossessed assets,
yang diambil alih, properti terbengkalai, rekening abandoned properties, inter-office accounts and
antar kantor dan suspense account. suspense accounts.
128
Page 1143
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
t. Cadangan kerugian penurunan nilai aset non- t. Allowance for possible losses on non-earning
produktif (lanjutan) assets (continued)
Grup membentuk cadangan kerugian penurunan The Group provides an allowance for impairment of
nilai atas agunan yang diambil alih dan properti repossessed assets and abandoned property equal
terbengkalai sebesar selisih antara nilai tercatat to the difference between the asset’s carrying
dan nilai wajar setelah dikurangi biaya untuk amount and its fair value less costs to sell. As for the
menjual. Sedangkan untuk rekening antar kantor inter-office account and suspense account, the
dan suspense account, adalah sebesar selisih allowance is equivalent to difference between the
antara nilai tercatat dan nilai pemulihan. carrying value and the recovery value.
u. Tagihan dan liabilitas akseptasi u. Acceptance receivables and payables
Tagihan akseptasi diklasifikasikan sebagai aset Acceptance receivables are classified as financial
keuangan dalam kelompok biaya perolehan assets at amortised cost. Refer to Note 2c for the
diamortisasi. Lihat Catatan 2c untuk kebijakan accounting policy of financial assets for financial
akuntansi atas aset keuangan dalam kelompok assets at amortised cost.
biaya perolehan diamortisasi.
Liabilitas akseptasi diklasifikasikan sebagai Acceptance payables are classified as financial
liabilitas keuangan yang diukur dengan biaya liabilities at amortised cost. Refer to Note 2c for the
perolehan diamortisasi. Lihat Catatan 2c untuk accounting policy for financial liabilities at amortised
kebijakan akuntansi atas liabilitas keuangan yang cost.
diukur dengan biaya perolehan diamortisasi.
v. Aset lain-lain v. Other assets
Aset lain-lain antara lain terdiri dari pendapatan Other assets include accrued income for interest,
bunga dan provisi dan komisi yang masih akan provision and commissions, receivables,
diterima, tagihan, agunan yang diambil alih, repossessed assets, abandonded properties, ijarah
properti terbengkalai, piutang ijarah, rekening receivables, inter-office accounts and others.
antar kantor dan lain-lain.
Tagihan terdiri dari tagihan atas obligasi Receivables consist of receivables from
pemerintah yang diagunkan Bank Mandiri, tagihan government bonds pledged by the Bank, mutual
Entitas Anak atas tagihan reksa dana dan tagihan fund receivables from Subsidiaries and receivables
kepada pemegang polis. from policyholders.
Agunan yang diambil alih (“AYDA”) adalah aset Repossessed assets represent assets acquired by
yang diperoleh Bank Mandiri dan Entitas Anak, Bank Mandiri and its Subsidiaries, both from auction
baik melalui pelelangan maupun di luar and non auction based on voluntary transfer by the
pelelangan berdasarkan penyerahan secara debtor or based on debtor’s approval to sell the
sukarela oleh pemilik agunan atau berdasarkan collateral not through auction when the debtor do
kuasa untuk menjual di luar lelang dari pemilik not fulfill their obligations to Bank Mandiri and
agunan dalam hal debitur tidak memenuhi Subsidiaries. Repossessed assets represent loan
liabilitasnya kepada Bank Mandiri dan Entitas collateral that were taken over as part of loans
Anak. AYDA merupakan agunan kredit yang settlement and presented in “Other assets”.
diberikan yang telah diambil alih sebagai bagian
dari penyelesaian kredit yang diberikan dan
disajikan pada “Aset lain-lain”.
Aset yang tidak digunakan (properti terbengkalai) Abandoned properties represent Bank and
adalah aset dalam bentuk properti yang dimiliki Subsidiaries’ fixed assets in the form of properties
Bank Mandiri dan Entitas Anak, dimana bagian which majority part of the property were not used for
properti tersebut secara mayoritas tidak Bank and Subsidiaries’ business operational
digunakan untuk kegiatan usaha operasional activity.
Bank Mandiri dan Entitas Anak.
129
Page 1144
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
v. Aset lain-lain (lanjutan) v. Other assets (continued)
AYDA dan properti terbengkalai disajikan sebesar Repossessed assets and abandoned properties are
nilai bersih yang dapat direalisasi (net realizable presented at their net realizable values. Net
value). Nilai bersih yang dapat direalisasi adalah realizable value is the fair value of the repossessed
nilai wajar agunan yang diambil alih dikurangi assets less estimated costs to sell the repossessed
dengan estimasi biaya untuk menjual AYDA assets. Differences between the net realizable
tersebut. Selisih antara nilai bersih yang dapat value and the proceeds from disposal of the
direalisasi dengan hasil penjualan AYDA diakui repossessed assets are recognised as current
sebagai keuntungan atau kerugian pada periode year’s gain or loss at the year of disposal.
berjalan pada saat dijual.
Ijarah adalah akad pemindahan hak guna Ijarah is a contract involving the transfer of right of
(manfaat) atas suat aset dalam waktu tertentu use (benefit) of an asset for a specific period which
dengan pembayaran sewa (ujrah) tanpa diikuti the lessee pays rent (ujrah) without the transfer of
dengan pemindahan kepemilikan aset itu sendiri. ownership of the asset itself. Ijarah muntahiyah
Ijarah muntahiyah bittamlik adalah penyediaan bittamlik is the provision of funds to transfer the right
dana dalam rangka memindahkan hak guna atau of use or benefit of goods or services based on a
manfaat dari suatu barang atau jasa berdasarkan lease transaction with an option to transfer
transaksi sewa dengan opsi pemindahan ownership of the goods to the lessee. The transfer
kepemilikan barang kepada penyewa. of ownership of the leased object to the lessee in
Perpindahan hak milik objek sewa kepada ijarah muntahiyah bittamlik can be executed as
penyewa dalam ijarah muntahiyah bittamlik dapat a grant. Ijarah revenue receivables are recognised
dilakukan dengan hibah. Piutang pendapatan at the due date which equal to the outstanding rent
ijarah diakui pada saat jatuh tempo sebesar sewa amount and presented at the net realisable value,
yang belum diterima dan disajikan sebesar nilai which is the outstanding balance of the receivables.
bersih yang dapat direalisasikan, yakni sebesar
saldo piutang.
Beban-beban yang berkaitan dengan Expenses for maintaining repossessed assets and
pemeliharaan AYDA dan properti terbengkalai abandoned properties are recognised in the current
dibebankan ke laporan laba rugi dan penghasilan year’s consolidated statement of profit or loss and
komprehensif lain konsolidasian periode berjalan other comprehensive income as incurred. Any
pada saat terjadinya. Bila terjadi penurunan nilai permanent impairment loss that occurred will be
yang bersifat permanen, maka nilai tercatatnya deducted from the carrying amount and be charged
dikurangi untuk mengakui penurunan tersebut dan to the current year’s consolidated statement of profit
kerugiannya dibebankan pada laporan laba rugi or loss and other comprehensive income. Refer to
dan penghasilan komprehensif lain konsolidasian Note 2t for changes in accounting policy to
tahun berjalan. Lihat Catatan 2t untuk kebijakan determine impairment losses on repossessed
akuntansi atas penyisihan kerugian AYDA dan assets and abandoned properties.
properti terbengkalai.
w. Liabilitas segera w. Obligations due immediately
Liabilitas segera dicatat pada saat timbulnya Obligations due immediately are recorded at the
liabilitas, baik kepada masyarakat maupun time the obligations occurred to customers or other
kepada bank lain. Liabilitas segera diklasifikasikan banks. Obligations due immediately are classified
sebagai liabilitas keuangan yang diukur dengan as financial liabilities at amortised cost.
biaya perolehan diamortisasi.
x. Simpanan dari nasabah x. Deposits from customers
Simpanan dari nasabah adalah dana yang Deposits from customers are the funds placed by
ditempatkan oleh masyarakat (tidak termasuk customers (excluding banks) to the Bank and
bank) kepada Bank dan Entitas Anak yang Subsidiaries which operate in banking industry
bergerak di bidang perbankan berdasarkan based on a fund deposit agreement. Included in this
perjanjian penyimpanan dana. Termasuk dalam account are demand deposits, saving deposits, time
pos ini adalah giro, tabungan, deposito berjangka deposits and other similar deposits.
dan bentuk simpanan lain yang dipersamakan
dengan itu.
130
Page 1145
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
x. Simpanan dari nasabah (lanjutan) x. Deposits from customers (continued)
Giro merupakan simpanan dari nasabah yang Demand deposits represent deposits of customers
dapat digunakan sebagai alat pembayaran, yang that may be used as instruments of payment, and
penarikannya dapat dilakukan setiap saat melalui which may be withdrawn at any time by cheque,
cek, kartu Anjungan Tunai Mandiri (“ATM”), atau Automated Teller Machine card (“ATM”) or by
dengan cara pemindahbukuan dengan bilyet giro overbooking through written transfer instruction
atau sarana perintah pembayaran lainnya. (bilyet giro) or other orders of payment or transfers.
Tabungan merupakan simpanan dari nasabah Saving deposits represent deposits of customers
yang penarikannya hanya dapat dilakukan melalui that may only be withdrawn over the counter and via
counter dan ATM atau dengan cara ATMs or funds transfers by SMS Banking, Phone
pemindahbukuan melalui SMS Banking, Phone Banking and Internet Banking when certain agreed
Banking dan Internet Banking jika memenuhi conditions are met, but which may not be withdrawn
persyaratan yang disepakati, tetapi penarikan by cheque or other equivalent instruments.
tidak dapat dilaksanakan dengan menggunakan
cek atau instrumen setara lainnya.
Deposito berjangka merupakan simpanan dari Time deposits represent customers deposits that
nasabah yang penarikannya hanya dapat may only be withdrawn after a certain time based on
dilakukan pada waktu tertentu sesuai dengan the agreement between the customer and the Bank.
perjanjian antara nasabah dengan Bank. Deposito Time deposits are stated at amortised cost in the
berjangka dinyatakan sebesar nilai perolehan certificates between the Bank and the holders of
diamortisasi sesuai dengan perjanjian antara time deposits.
pemegang deposito berjangka dengan Bank.
Termasuk di dalam giro adalah giro dan tabungan Included in demand deposits are wadiah demand
wadiah. Giro wadiah dapat digunakan sebagai deposits and wadiah saving deposits. Wadiah
instrumen pembayaran dan dapat ditarik setiap demand deposits can be used as payment
saat melalui cek dan bilyet giro. Giro wadiah serta instruments and can be withdrawn at any time using
tabungan wadiah mendapatkan bonus sesuai cheque and written transfer instruction (bilyet giro).
dengan kebijakan Entitas Anak. Simpanan dari Wadiah demand deposits and wadiah saving
nasabah dalam bentuk giro wadiah dan tabungan deposits earn bonus based on Subsidiary’s policy.
wadiah dinyatakan sebesar liabilitas Entitas Anak. Wadiah demand deposits and wadiah saving
deposits are stated at the Subsidiary’s liability
amount.
Simpanan dari nasabah diklasifikasikan sebagai Deposits from customers are classified as financial
liabilitas keuangan yang diukur dengan biaya liabilities at amortised cost. Incremental costs
perolehan diamortisasi. Biaya tambahan yang directly attributable to acquistion of deposits from
dapat diatribusikan secara langsung dengan customers are included in the amount of deposits
perolehan simpanan dari nasabah diperhitungkan and amortised over the expected life of the deposits.
dalam jumlah simpanan yang diterima dan Refer to Note 2c for the accounting policy for
diamortisasi sepanjang estimasi umur simpanan financial liabilities at amortised cost.
tersebut. Lihat Catatan 2c untuk kebijakan
akuntansi atas liabilitas keuangan yang diukur
dengan biaya perolehan diamortisasi.
y. Simpanan dari bank lain y. Deposits from other banks
Simpanan dari bank lain terdiri dari liabilitas Deposits from other banks represent liabilities to
terhadap bank lain, baik lokal maupun luar negeri, local or overseas banks, in the form of demand
dalam bentuk giro, tabungan, inter-bank call deposits, saving deposits, interbank call money with
money dengan periode jatuh tempo menurut original maturities of 90 days or less based on
perjanjian kurang dari atau 90 hari, deposito agreement, time deposits and negotiable certificate
berjangka dan negotiable certificates of deposits. of deposits. Deposits from other banks are recorded
Simpanan dari bank lain dicatat sebagai liabilitas as liability to other banks.
terhadap bank lain.
131
Page 1146
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
y. Simpanan dari bank lain (lanjutan) y. Deposits from other banks (continued)
Di dalam simpanan dari bank lain termasuk Included in the deposits from other banks are sharia
simpanan syariah dalam bentuk giro wadiah. deposits in a form of wadiah demand deposits.
Simpanan dari bank lain diklasifikasikan sebagai Deposits from other banks are classified as financial
liabilitas keuangan yang diukur dengan biaya liabilities at amortised cost. Incremental costs
perolehan diamortisasi. Biaya tambahan yang directly attributable to acquisition of deposits from
dapat diatribusikan secara langsung dengan other banks are included in the amount of deposits
perolehan simpanan diperhitungkan dalam jumlah and amortised over the expected life of the deposits.
simpanan yang diterima dan diamortisasi Refer to Note 2c for the accounting policy for
sepanjang estimasi umur simpanan tersebut. Lihat financial liabilities at amortised cost.
Catatan 2c untuk kebijakan akuntansi atas
liabilitas keuangan yang diukur dengan biaya
perolehan diamortisasi.
z. Liabilitas kontrak asuransi z. Insurance contract liabilities
Kontrak asuransi adalah kontrak yang diterbitkan Insurance contract is a contract issued by insurance
oleh perusahaan asuransi dimana perusahaan companies which the insurer accepts significant
asuransi menerima risiko asuransi yang signifikan insurance risk from the policyholders. Significant
dari pemegang polis. Risiko asuransi yang insurance risk is defined as the possibility of paying
signifikan didefinisikan sebagai kemungkinan significantly more benefit to the policyholder upon
membayar manfaat yang signifikan kepada the occurrence of insured event on the risk covered
tertanggung apabila suatu kejadian atas risiko compared to the minimum benefit payable in a
yang diasuransikan terjadi dibandingkan dengan scenario where the insured event on the risk
manfaat minimum yang akan dibayarkan apabila covered does not occur. Scenarios that are
risiko yang diasuransikan tidak terjadi. Skenario- considered are those with commercial substance.
skenario yang diperhatikan adalah skenario yang
mengandung unsur komersial.
Sejak 1 Januari 2025 Since 1 January 2025
Berdasarkan PSAK 117, kontrak asuransi Under SFAS 117, insurance contracts are
dikelompokkan menjadi kelompok-kelompok aggregated into groups for measurement purposes.
untuk tujuan pengukuran. Kelompok kontrak Groups of insurance contracts are determined by
asuransi ditentukan dengan mengidentifikasi identifying portfolios of insurance contracts, where
portofolio kontrak asuransi, di mana setiap each portfolio comprise group of contracts with
portofolio terdiri dari kelompok kontrak dengan similar risks which are managed together. The
risiko yang serupa yang dikelola bersama. portfolios are further divided based on the profitability
Portofolio tersebut dibagi lebih lanjut berdasarkan of contracts into three categories: onerous contracts,
profitabilitas kontrak menjadi tiga kategori: kontrak contracts with no significant risk of becoming
yang merugikan, kontrak yang tidak memiliki risiko onerous, and the remaining contracts. The insurance
signifikan untuk menjadi merugikan, dan kontrak contracts are also grouped into annual cohorts (i.e.
yang tersisa. Kontrak asuransi juga by year of issue). Portfolios of reinsurance contracts
dikelompokkan menjadi kohort tahunan (yaitu held are assessed for aggregation separately from
berdasarkan tahun penerbitan). Portofolio kontrak portfolios of insurance contracts issued.
reasuransi yang dimiliki dinilai untuk agregasi
secara terpisah dari portofolio kontrak asuransi
yang diterbitkan.
Kontrak asuransi diukur menggunakan Modal Insurance contracts are measured under the
Pengukuan Umum (MPU), Pendekatan Biaya General Measurement Model (GMM), Variable Fee
Variabel (PBV), atau Premium Allocation Approach (“VFA”) or Premium Allocation Approach
Approach (PAA). Entitas anak umumnya (“PAA”). The Subsidiary predominantly uses the
menggunakan MPU dan PBV (untuk kontrak yang GMM and VFA (for contract that have direct
memiliki fitur partisipasi langsung, misalnya participation features, such as unit-linked
kontrak unit-link), tergantung pada karakteristik contracts), depending on the specific characteristics
spesifik dari kontrak asuransi tersebut. of the insurance contracts.
132
Page 1147
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
z. Liabilitas kontrak asuransi (lanjutan) z. Insurance contract liabilities (continued)
Sejak 1 Januari 2025 (lanjutan) Since 1 January 2025 (continued)
Pengakuan awal dan batasan kontrak Initial recognition and contract boundary
Kelompok kontrak asuransi diukur pada Groups of insurance contracts are measured on
pengakuan awal sebagai total dari: initial recognition as the total of:
Arus kas pemenuhan, yang terdiri dari Fulfilment cash flows, comprising the best
estimasi terbaik nilai kini arus kas masa depan estimate of the present value of future cash
dalam batas kontrak yang diharapkan akan flows within the contract boundary that are
muncul, serta penyesuaian risiko eksplisit expected to arise and an explicit risk
untuk risiko non-keuangan; dan adjustment for non-financial risk; and
Contractual Service Margin (CSM) yang A Contractual Service Margin (CSM) that
mewakili penundaan keuntungan yang muncul represents the deferral of any day-one gains
pada pengakuan awal. arising on initial recognition.
Entitas anak mengakui kelompok kontrak asuransi The Subsidiary recognises groups of insurance
yang diterbitkan dari yang paling awal di antara contracts issued from the earliest of the following:
hal-hal berikut:
Awal periode perlindungan kelompok kontrak; The beginning of the coverage period of the
group of contracts;
Tanggal ketika pembayaran premi pertama The date when first premium payment from
dari pemegang polis dalam kelompok jatuh policyholder in the group becomes due; and
tempo; dan
Untuk kelompok kontrak yang merugikan, For a group of onerous contracts, as soon as
segera setelah fakta dan keadaan facts and circumstances indicate that the
menunjukkan bahwa kelompok tersebut group is onerous.
merugikan.
Batas kontrak mendefinisikan arus kas masa The contract boundary defines which future cash
depan yang mana termasuk dalam pengukuran flows are included in the measurement of a
kontrak. Akhir batas kontrak dianggap terjadi pada contract. The end of the contract boundary is
saat Entitas Anak tidak lagi memiliki hak dan considered to be at the point when the Subsidiary
kewajiban substansial berdasarkan kontrak no longer has substantive rights and obligations
asuransi untuk memberikan layanan atau under the insurance contract to provide services or
memaksa pemegang polis untuk membayar compel the policyholder to pay premiums.
premi.
Liabilitas kepada pemegang polis Entitas Anak Liabilities to policyholders Subsidiary are recorded
dicatat di laporan posisi keuangan konsolidasian in the consolidated statement of financial position as
sebagai bagian dari “Liabilitas Kontrak Asuransi” part of “Insurance Contract Liabilities” based on
berdasarkan perhitungan aktuaris dengan actuarial calculations using actuarial assumptions.
menggunakan asumsi aktuarial.
Entitas Anak memisahkan jumlah yang diakui The Subsidiary disaggregates the amounts
dalam laporan laba rugi dan penghasilan recognised in the statement of profit or loss and
komprehensif lainnya menjadi hasil layanan other comprehensive income into a insurance
asuransi, yang terdiri dari pendapatan asuransi service result, comprising insurance revenue and
dan biaya layanan asuransi, serta pendapatan insurance service expenses, and insurance finance
atau biaya keuangan asuransi. income or expenses.
133
Page 1148
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
z. Liabilitas kontrak asuransi (lanjutan) z. Insurance contract liabilities (continued)
Sejak 1 Januari 2025 (lanjutan) Since 1 January 2025 (continued)
Contractual Service Margin (“CSM”) Contractual Service Margin (“CSM”)
CSM disesuaikan pada setiap periode pelaporan The CSM is adjusted at each subsequent reporting
untuk perubahan arus kas masa depan yang period for changes in expected future cash flows
diharapkan yang disebabkan oleh perubahan driven by changes in technical assumptions or best
asumsi teknis atau asumsi estimasi terbaik estimate assumptions (death, morbidity, longevity,
(kematian, morbiditas, umur panjang, lapse atau surrenders, expenses). However, if negative
penarikan, biaya. Namun, jika perubahan negatif changes in future discounted cash flows are greater
pada arus kas masa depan yang didiskontokan than the remaining CSM, the difference is
lebih besar dari sisa CSM, selisihnya segera diakui immediately recognized in the consolidated
dalam laporan laba rugi dan penghasilan statement of profit or loss and other comprehensive
komprehensif lain konsolidasian karena kontrak income as the insurance contract become onerous
asuransi menjadi merugi dan CSM tidak boleh and the CSM cannot be negative. Interest is also
negatif. Interest juga diakumulasikan pada CSM accreted on the CSM at rates locked in at initial
dengan tingkat bunga yang dikunci pada saat recognition of a contract (i.e., discount rate used at
pengakuan awal kontrak (yaitu tingkat diskonto inception to determine the present value of the
yang digunakan pada saat awal untuk menentukan estimated future cash flows).
nilai sekarang dari arus kas masa depan yang
diperkirakan).
CSM akan released ke laba atau rugi berdasarkan The CSM will be released into profit or loss based on
unit pertanggungan, mencerminkan jumlah manfaat coverage units, reflecting the quantity of the benefits
yang diberikan dan durasi pertanggungan yang provided and the expected coverage duration of the
diharapkan dari kontrak yang tersisa dalam remaining contracts in the insurance group of
kelompok kontrak asuransi. Mengingat keragaman contract. Given the variety of insurance contracts, the
kontrak asuransi, definisi unit pertanggungan definition of coverage units involves the use of
melibatkan penggunaan penilaian dengan judgment by considering both the level of coverage
mempertimbangkan tingkat pertanggungan yang defined within the contract based on the maximum of
ditetapkan dalam kontrak berdasarkan maksimum insurance benefit (e.g. a death benefit, outstanding
manfaat asuransi (misalnya manfaat kematian, loan balance, the policyholders’ account value plus
saldo pinjaman yang belum dibayar, nilai akun death benefit, maximum of health benefit) and the
pemegang polis ditambah manfaat kematian, expected coverage duration of the contract.
maksimum manfaat kesehatan) dan durasi
pertanggungan ng diharapkan dari kontrak.
Komponen kerugian Loss components
Entitas anak telah mengelompokkan kontrak yang The Subsidiary has grouped contracts that are
merugikan pada pengakuan awal secara terpisah onerous at initial recognition separately from
dari kontrak dalam portofolio yang sama yang contracts in the same portfolio that are not onerous
tidak merugikan pada pengakuan awal. Kelompok at initial recognition. Groups that were not onerous
yang tidak merugikan pada pengakuan awal juga at initial recognition can also subsequently become
dapat menjadi merugikan jika asumsi dan onerous if assumptions and experience changes.
pengalaman berubah. Entitas Anak telah The Subsudiary has established a loss component
menetapkan komponen kerugian dari kewajiban of the liability for remaining coverage for any
untuk perlindungan yang tersisa untuk setiap onerous group depicting the future losses
kelompok merugikan yang menggambarkan recognised.
kerugian masa depan yang diakui.
Komponen kerugian dilepaskan berdasarkan The loss component is released based on
alokasi sistematis dari perubahan selanjutnya a systematic allocation of the subsequent changes
dalam arus kas pemenuhan kepada: (i) komponen in the fulfilment cash flows to: (i) the loss
kerugian; dan (ii) kewajiban untuk perlindungan component; and (ii) the liability for remaining
yang tersisa, tidak termasuk komponen kerugian. coverage excluding the loss component. The loss
Komponen kerugian juga diperbarui untuk component is also updated for subsequent changes
perubahan selanjutnya dalam estimasi arus kas in estimates of the fulfilment cash flows related to
pemenuhan yang terkait dengan layanan masa future service.
depan.
134
Page 1149
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
z. Liabilitas kontrak asuransi (lanjutan) z. Insurance contract liabilities (continued)
Sejak 1 Januari 2025 (lanjutan) Since 1 January 2025 (continued)
Komponen kerugian (lanjutan) Loss components (continued)
Alokasi sistematis dari perubahan selanjutnya ke The systematic allocation of subsequent changes to
komponen kerugian mengakibatkan jumlah total the loss component results in the total amounts
yang dialokasikan ke komponen kerugian menjadi allocated to the loss component being equal to zero
sama dengan nol pada akhir periode perlindungan by the end of the coverage period of a group of
dari sekelompok kontrak (karena komponen contracts (since the loss component will have been
kerugian akan terwujud dalam bentuk klaim yang materialised in the form of incurred claims). The
terjadi). Entitas Anak menggunakan proporsi pada Subsidiary uses the proportion on initial recognition
pengakuan awal untuk menentukan alokasi to determine the systematic allocation of
sistematis dari perubahan selanjutnya dalam arus subsequent changes in future cash flows between
kas masa depan antara komponen kerugian dan the loss component and the liability for remaining
kewajiban untuk perlindungan yang tersisa, tidak coverage excluding the loss component.
termasuk komponen kerugian.
Setiap bunga, keuntungan atau kerugian dari Any interest, gain or loss due to increases or
kenaikan atau penurunan nilai pasar investasi decreases in market value of investments
dicatat sebagai pendapatan atau beban, disertai are recorded as income or expense, with
dengan pengakuan kenaikan atau penurunan a corresponding recognition of increase or decrease
liabilitas kepada pemegang polis unit-link di in liability to unit-link policyholders in the statement
laporan laba rugi dan penghasilan komprehensif of profit or loss and other comprehensive income
lain konsolidasian dan liabilitas kepada pemegang and liability to unit-link policyholders in the
polis unit-link di laporan posisi keuangan consolidated statement of financial position.
konsolidasian.
Pendapatan dan biaya keuangan asuransi Insurance finance income and expense
Pendapatan atau biaya keuangan asuransi terdiri Insurance finance income or expenses comprise
dari perubahan dalam jumlah tercatat dari the change in the carrying amount of the group of
kelompok kontrak asuransi yang timbul dari: insurance contracts arising from:
Pengaruh nilai waktu uang dan perubahan The effect of the time value of money and
dalam nilai waktu uang. changes in the time value of money.
Pengaruh risiko keuangan dan perubahan The effect of financial risk and changes in
dalam risiko keuangan. financial risk.
Sebelum 1 Januari 2025 Before 1 January 2025
Entitas Anak menerbitkan kontrak asuransi yang The Subsidiary issue insurance contracts that
menerima risiko asuransi yang signifikan dari accepted significant insurance risk from the
pemegang polis. Entitas Anak mendefinisikan policyholders. The Subsidiary define significant
risiko asuransi yang signifikan sebagai insurance risk as the possibility of having to pay
kemungkinan membayar manfaat pada saat benefits on the occurrence of an insured event of at
terjadinya suatu kejadian yang diasuransikan, least 10% more than the benefits payable if the
yang setidaknya 10% lebih besar dari manfaat insured event did not occur. When an insurance
yang dibayarkan jika kejadian yang diasuransikan contract does not have significant insurance risk, it
tidak terjadi. Jika suatu kontrak asuransi tidak is classified as investment contract.
mengandung risiko asuransi yang signifikan,
maka kontrak tersebut diklasifikasikan sebagai
kontrak investasi.
135
Page 1150
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
z. Liabilitas kontrak asuransi (lanjutan) z. Insurance contract liabilities (continued)
Sebelum 1 Januari 2025 (lanjutan) Before 1 January 2025 (continued)
Entitas Anak menerbitkan kontrak asuransi untuk The Subsidiary issue insurance contracts for
produk asuransi tradisional dan produk asuransi traditional insurance product and investment-linked
yang dikaitkan dengan investasi. Kedua jenis insurance product. Both of these products have
produk ini mempunyai risiko asuransi yang significant insurance risk.
signifikan.
Produk-produk dari Entitas Anak dibagi The Subsidiary’ products are divided into the
berdasarkan kategori sebagai berikut: following main categories:
Asuransi jiwa tradisional non-participating, Traditional non-participating life insurance,
memberikan perlindungan untuk menutupi provide protection to cover the risk of death,
risiko kematian, kecelakaan, penyakit kritis accident, critical illness, and health of the
dan kesehatan dari pemegang polis. Jumlah insured. The basic of sum insured will be paid
uang pertanggungan akan dibayarkan pada upon the occurrence of the risks covered.
saat terjadinya risiko yang ditanggung.
Unit-link, produk asuransi dengan Unit-link, insurance product with single or
pembayaran premi tunggal maupun reguler regular premium payment which is linked
yang dikaitkan dengan investasi yang to investment products, which provides
memberikan kombinasi manfaat proteksi dan a combined benefit of protection and
manfaat investasi. investment.
Ketika sebuah kontrak telah diklasifikasi sebagai Once a contract has been classified as an insurance
kontrak asuransi, reklasifikasi terhadap kontrak contract, no reclassification could be performed
tersebut tidak dapat dilakukan kecuali ketentuan subsequently unless the terms of the agreement are
perjanjian kemudian diamendemen. Seluruh later amended. All insurance products issued by the
produk asuransi yang diterbitkan oleh Entitas Subsidiary have significant insurance risk.
Anak mempunyai risiko asuransi yang signifikan.
Entitas Anak memisahkan komponen deposit dari The Subsidiary separate the deposit component
kontrak unit-link seperti yang disyaratkan oleh from unit-link contract as required by SFAS 104
PSAK 104 jika kondisi-kondisi di bawah ini when both the following conditions are met:
terpenuhi: - The Subsidiary can measure separately the
- Entitas Anak dapat mengukur komponen “deposit” component (including any embedded
“deposit” secara terpisah (termasuk opsi submission option, i.e. without taking into
penyerahan melekat, yaitu tanpa account the “insurance” component);
memperhitungkan komponen “asuransi”); - The Subsidiary’s accounting policies do not
- Kebijakan akuntansi Entitas Anak tidak require to recognise all rights and obligations
mensyaratkan untuk mengakui semua hak arising from the “deposit” component.
dan liabilitas yang timbul dari komponen
“deposit”.
Entitas Anak tidak memisahkan komponen The Subsidiary do not separate the deposit
deposit dikarenakan hanya salah satu kondisi di component because only one of the above
atas yang terpenuhi. conditions is met.
Pengujian kecukupan liabilitas Liability adequacy test
Pengujian kecukupan liabilitas dilakukan pada Liability adequacy testing is performed at reporting
tanggal pelaporan untuk kontrak secara individual date for contract individually or group of products
ataupun per kelompok produk, ditentukan sesuai determined in accordance with the Subsidiary’s
dengan cara Entitas Anak memperoleh, method of acquiring, servicing and measuring the
memelihara dan mengukur profitabilitas dari profitability of its insurance contracts.
kontrak asuransi tersebut.
136
Page 1151
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
z. Liabilitas kontrak asuransi (lanjutan) z. Insurance contract liabilities (continued)
Sebelum 1 Januari 2025 (lanjutan) Before 1 January 2025 (continued)
Pengujian kecukupan liabilitas (lanjutan) Liability adequacy test (continued)
Untuk asuransi jiwa, liabilitas kepada pemegang For life insurance, the liabilities to policyholder in
polis khususnya liabilitas untuk klaim masa depan particular the liabilities for future claim are tested to
diuji untuk menentukan apakah liabilitas tersebut determine whether the liabilities sufficient to cover
cukup untuk menutupi semua arus kas keluar di all related future cash out flow including all
masa depan termasuk semua manfaat yang guaranteed benefit and guaranteed additional
dijamin dan manfaat tambahan yang dijamin (jika benefit (if any), non-guaranteed participation benefit
ada) , manfaat partisipasi yang tidak dijamin (jika feature (if any), all expenses for policies issuance
ada), semua biaya untuk penerbitan polis dan and maintenance, as well as reflecting the future
pemeliharaan polis, serta mencerminkan arus kas cash inflow, i.e. future premium receipt.
masuk masa depan yaitu penerimaan premi masa
depan.
Liabilitas dihitung berdasarkan diskonto dari arus The liabilities are calculated based on discounted
kas untuk semua arus kas yang terkait yaitu arus cash flow basis for all related cash flows i.e. both of
kas keluar dan arus kas masuk seperti yang cash outflows and cash inflows as mentioned above
disebutkan di atas dengan menggunakan using a set of most recent best estimate
seperangkat asumsi estimasi terbaik terkini yang assumptions set by the Subsidiary’ appointed
ditetapkan oleh aktuaris Entitas Anak, termasuk actuary, includes mortality, morbidity, lapses,
asumsi tingkat mortalita, morbidita, tingkat expenses, inflation rates, and interest rate.
pembatalan polis, biaya, tingkat inflasi dan tingkat Subsidiary operate in life insurance use Gross
suku bunga. Entitas Anak yang bergerak dalam Premium Reserve in the premium allowance
bidang asuransi jiwa menerapkan metode Gross calculation for future policy benefits to the
Premium Reserve dalam perhitungan cadangan policyholders using actuary assumptions with best
premi atas manfaat polis masa depan kepada estimate and margin for adverse deviation,
pemegang polis dengan menggunakan asumsi therefore liability adequacy test is not required.
aktuaria berdasarkan asumsi estimasi terbaik dan
marjin atas risiko pemburukan, sehingga
pengujian kecukupan liabilitas tidak diperlukan
lagi.
Reasuransi Reinsurance
Entitas Anak mereasuransikan sebagian porsi The Subsidiary reinsure a portion of its risk to
risikonya kepada perusahaan reasuradur. Jumlah reinsurance companies. The amount of premium
premi yang dibayar atau porsi premi atas transaksi paid or portion of premium from prospective
reasuransi prospektif diakui selama periode reinsurance transactions is recognised over the
kontrak asuransi sesuai dengan proporsi jumlah reinsurance contract in proportion with the
proteksi reasuransi yang diterima. protection received.
Aset reasuransi termasuk saldo yang diharapkan Reinsurance assets include balances expected to
dibayarkan oleh perusahaan reasuransi untuk be recovered from reinsurance companies for
ceded liabilitas manfaat polis masa depan, ceded ceded liability for future policy benefits, ceded
estimasi liabilitas klaim dan ceded cadangan atas estimated claim liabilities and ceded unearned
premi yang belum merupakan pendapatan. premiums allowance. Recovery amount from
Jumlah manfaat yang ditanggung oleh reasuradur reinsurers are estimated in a consistent manner
diperkirakan secara konsisten sesuai dengan with the liability associated with the reinsurance
liabilitas yang terkait dengan polis reasuransi. policy.
Entitas Anak menyajikan aset reasuransi secara Subsidiary present separately reinsurance asset of
terpisah sebagai aset atas liabilitas manfaat polis future policy benefit liabilities, unearned premium
masa depan, cadangan atas premi yang belum allowance, and estimated claim liabilities.
merupakan pendapatan dan estimasi liabilitas
klaim.
137
Page 1152
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
z. Liabilitas kontrak asuransi (lanjutan) z. Insurance contract liabilities (continued)
Reasuransi (lanjutan) Reinsurance (continued)
Jika aset reasuransi mengalami penurunan nilai, If a reinsurance asset is impaired, the Subsidiary
Entitas Anak mengurangi nilai tercatat dan deducted the carrying amount accordingly and
mengakui kerugian penurunan nilai tersebut recognise that impairment loss in the consolidated
dalam laporan laba rugi dan penghasilan statement of profit or loss and other comprehensive
komprehensif lain konsolidasian. Aset reasuransi income. A reinsurance asset is impaired if there is
mengalami penurunan nilai jika ada bukti objektif, objective evidence, as a result of an event that
sebagai akibat dari suatu peristiwa yang terjadi occurred after initial recognition of the reinsurance
setelah pengakuan awal aset reasuransi, bahwa asset, that the Subsidiary may not receive all
Entitas Anak tidak dapat menerima seluruh jumlah amounts due to it is below the requirement of the
karena di bawah syarat-syarat kontrak dan contract, and the impact on the amounts that the
dampak pada jumlah yang akan diterima dari Subsidiary will receive from the reinsurer can be
reasuradur dapat diukur secara andal. reliably measured.
Liabilitas manfaat polis masa depan Liability for future policy benefits
Liabilitas manfaat polis masa depan merupakan The liabilities for future policy benefits represent the
nilai sekarang estimasi manfaat polis masa depan present value of estimated future policy benefits to
yang akan dibayarkan kepada pemegang polis be paid to policyholders or their heirs less present
atau ahli warisnya dikurangi dengan nilai sekarang value of estimated future premiums to be received
dari estimasi premi masa depan yang akan from the policyholders and recognised consistently
diterima dari pemegang polis dan diakui pada saat with the recognition of premium income. The
pengakuan pendapatan premi. Liabilitas manfaat liabilities for future policy benefits are determined
polis masa depan ditentukan dan dihitung dengan and computed based on certain method by the
menggunakan metode tertentu oleh aktuaris Subsidiary’ actuary based on generally accepted
Entitas Anak berdasarkan standar praktik Aktuaria actuarial practice standards.
yang berlaku umum.
Entitas Anak menghitung liabilitas manfaat polis The Subsidiary calculate the liability for future policy
masa depan dengan menggunakan metode Gross benefits using Gross Premium Reserve method that
Premium Reserve yang mencerminkan nilai kini reflect the present value of estimated payments of
estimasi pembayaran seluruh manfaat yang all the guaranteed benefits including all the
diperjanjikan termasuk seluruh opsi yang embedded options available, the present value
disediakan, nilai kini estimasi seluruh manfaat estimated of all insurance benefit and handling
asuransi dan biaya yang dikeluarkan dan juga costs incurred and also considering the future
mempertimbangkan penerimaan premi di masa premium receipt.
depan.
Kenaikan/(penurunan) liabilitas manfaat polis Increase/(decrease) in liabilities for future policy
masa depan diakui dalam laporan laba rugi dan benefits are recognised in the current year’s
penghasilan komprehensif lain konsolidasian consolidated statement of profit or loss and other
tahun berjalan. comprehensive income.
Liabilitas kepada pemegang polis unit-link diakui The liability to unit-link policyholders are recognised
pada saat penerimaan dana dikonversi menjadi at the time the funds received are converted into
unit setelah dikurangi biaya-biaya dan akan units, net of related expenses and will increase or
bertambah atau berkurang sesuai dengan nilai decrease in accordance with effective net asset
aset bersih efektif yang berlaku. value.
Penerimaan dana dari nasabah untuk produk unit- Funds received from customers for non-sharia unit-
link non-syariah diakui sebagai pendapatan premi link products are recognised as gross premium
bruto dalam laporan laba rugi dan penghasilan income in the consolidated statement of profit or
komprehensif lain konsolidasian. loss and other comprehensive income.
138
Page 1153
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
z. Liabilitas kontrak asuransi (lanjutan) z. Insurance contract liabilities (continued)
Liabilitas manfaat polis masa depan (lanjutan) Liability for future policy benefits (continued)
Liabilitas kepada pemegang polis unit-link diakui Liabilities to unit-link policyholders are recognised in
di laporan posisi keuangan konsolidasian dan the consolidated statement of financial position and
dihitung menggunakan metode cadangan atas computed based on unearned premium reserves
premi yang belum merupakan pendapatan yang using daily method from insurance cost of mortality
dihitung dengan menggunakan metode harian or mobidity risk plus reserves for the accumulated
berdasarkan biaya asuransi atas risiko mortalitas invested fund of unit-link policyholders.
atau risiko morbiditas ditambah cadangan atas
akumulasi dana investasi pemegang polis.
Setiap bunga, keuntungan atau kerugian dari Any interest, gain or loss due to increases or
kenaikan atau penurunan nilai pasar investasi decreases in market value of investments
dicatat sebagai pendapatan atau beban, disertai are recorded as income or expense, with
dengan pengakuan kenaikan atau penurunan a corresponding recognition of increase or decrease
liabilitas kepada pemegang polis unit-link di in liability to unit-link policyholders in the statement
laporan laba rugi dan penghasilan komprehensif of profit or loss and other comprehensive income
lain konsolidasian dan liabilitas kepada pemegang and liability to unit-link policyholders in the
polis unit-link di laporan posisi keuangan consolidated statement of financial position.
konsolidasian.
Penerimaan dana dari nasabah untuk produk unit- Funds received from customers for sharia unit-link
link syariah diakui sebagai liabilitas kepada products are recognised as liabilities to unit-link
pemegang polis unit-link di laporan posisi policyholders in the consolidated statement of
keuangan konsolidasian sebesar jumlah yang financial position for the amount received net of the
diterima setelah dikurangi bagian fee untuk Entitas portion representing the Subsidiary fees in
Anak dalam rangka mengelola pendapatan dari managing the unit-link product income.
produk unit-link.
Liabilitas untuk manfaat kontraktual yang A liability for contractual benefits that are expected
diharapkan akan timbul di masa depan dicatat to be incurred in the future is recorded when the
pada saat premi diakui. Liabilitas ditetapkan premiums are recognised. The liability is
sebagai penjumlahan atas nilai diskonto yang determined as the sum of the expected discounted
diharapkan dari pembayaran manfaat dan biaya value of the benefit payments and the future
administrasi masa depan yang berkaitan langsung administration expenses that are directly related to
dengan kontrak asuransi, dikurangi dengan nilai the insurance contract, less the expected
diskonto yang diharapkan atas premi yang discounted value of the premiums that would be
dibutuhkan untuk memenuhi manfaat dan biaya required to meet the benefits and administration
administrasi berdasarkan asumsi penilaian yang expenses based on the valuation assumptions used
digunakan (penilaian premi). Liabilitas tersebut (the premiums valuation). That liability is based on
didasarkan pada asumsi-asumsi seperti kematian, assumptions such as mortality, persistency,
persistensi, biaya pemeliharaan yang ditetapkan maintenance expense and established at the time
pada saat kontrak asuransi dikeluarkan. Sebuah the contract is issued. A margin for adverse
marjin untuk penyimpangan yang merugikan deviation is included in the used assumptions.
termasuk dalam asumsi yang digunakan.
139
Page 1154
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
aa. Efek-efek yang diterbitkan aa. Debt securities issued
Efek-efek yang diterbitkan oleh Bank Mandiri dan Debt securities issued by the Bank and its
Entitas Anak, termasuk obligasi, subordinasi Subsidiaries, including bonds, subordinated notes,
notes, medium term notes, traveller’s cheques dan medium term notes, travelers’ cheques and
Sertifikat Investasi Mudharabah Antarbank (SIMA) Interbank Mudharabah Investment Certificate
pada pengukuran awal disajikan sebesar nilai (SIMA), are initially measured at fair value plus
wajar ditambah dengan biaya transaksi yang directly attributable transaction costs to the debt
dapat diatribusikan langsung dengan securities issued. Subsequently, transactions cost
perolehan/penerbitan efek-efek yang diterbitkan. are amortised using effective interest rate up to the
Biaya transaksi kemudian diamortisasi dengan maturity of debt securities issued.
suku bunga efektif sampai dengan jatuh tempo
dari efek-efek yang diterbitkan.
Efek-efek yang diterbitkan diklasifikasikan sebagai Debt securities issued are classified as financial
liabilitas keuangan yang diukur dengan biaya liabilities at amortised cost. Refer to Note 2c for the
perolehan diamortisasi. Lihat Catatan 2c untuk accounting policy for financial liabilities at amortised
kebijakan akuntansi atas liabilitas keuangan yang cost.
diukur dengan biaya perolehan diamortisasi.
ab. Pinjaman yang diterima ab. Fund borrowings
Pinjaman yang diterima merupakan dana yang Fund borrowings represent funds received from
diterima dari bank lain, Bank Indonesia atau pihak other banks, Bank Indonesia or other parties with
lain dengan liabilitas pembayaran kembali sesuai the obligation of repayment in accordance with the
dengan persyaratan perjanjian pinjaman. requirements of the loan agreement.
Pada pengukuran awal, pinjaman yang diterima Fund borrowings are initially measured at fair value
disajikan sebesar nilai wajar dikurangi dengan less directly attributable transaction costs to the
biaya transaksi yang dapat diatribusikan langsung borrowed/issued fund. Fund borrowings are
dengan perolehan/penerbitan pinjaman yang classified as financial liabilities at amortised cost.
diterima. Pinjaman yang diterima diklasifikasikan Refer to Note 2c for the accounting policy for
sebagai liabilitas keuangan yang diukur dengan financial liabilities at amortised cost.
biaya perolehan diamortisasi. Lihat Catatan 2c
untuk kebijakan akuntansi untuk liabilitas
keuangan yang diukur dengan biaya perolehan
diamortisasi.
Fasilitas pengelolaan likuiditas berdasarkan The sharia liquidity management facility of Bank
prinsip syariah Bank Indonesia (PASBI) yang Indonesia (PASBI) received by Sharia Subsidiaries
diterima oleh Entitas Anak Syariah diklasifikasikan is classified as “Fund Borrowings”. Bank Indonesia
dalam akun “Pinjaman yang Diterima”. Bank and the Subsidiary mutually agree to enter into a
Indonesia dan Entitas Anak sepakat melakukan wakalah bil ististmar contract for fund management,
akad wakalah bil ististmar untuk pengelolaan dana guaranteed by sharia securities. The funds received
dengan agunan berupa surat berharga syariah. are recognised as liabilities to Bank Indonesia.
Dana yang diterima diakui sebagai liabilitas
kepada Bank Indonesia.
Bank melakukan pengelolaan dana untuk The Bank undertakes fund management for whole
kegiatan investasi usaha secara keseluruhan business investment activities (mutlaqah). The
(mutlaqah). Pengembalian dana kelolaan dan return of managed funds and the distribution of
pembayaran hasil pengelolaan (istitsmar) investments return (istitsmar) occur upon maturity.
dilakukan pada saat pelunasan.
140
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The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
ac. Pinjaman dan efek-efek subordinasi ac. Subordinated loans and marketable securities
Pinjaman dan efek-efek subordinasi pada Subordinated loans and marketable securities are
pengukuran awal disajikan sebesar nilai initially measured at fair value less directly
wajar dikurangi dengan biaya transaksi yang attributable transaction costs. Subsequently,
dapat diatribusikan langsung dengan transactions costs are amortised using the effective
perolehan/penerbitan pinjaman dan efek-efek interest rate up to the maturity of subordinated loans
subordinasi. Biaya transaksi kemudian and marketable securities.
diamortisasi dengan suku bunga efektif sampai
dengan jatuh tempo dari pinjaman dan efek-efek
subordinasi.
Pinjaman dan efek-efek subordinasi Subordinated loans and marketable securities are
diklasifikasikan sebagai liabilitas keuangan yang classified as financial liabilities at amortised cost.
diukur dengan biaya perolehan yang diamortisasi. Refer to Note 2c for the accounting policy for
Lihat Catatan 2c untuk kebijakan akuntansi untuk financial liabilities at amortised cost.
liabilitas keuangan yang diukur dengan biaya
perolehan yang diamortisasi.
ad. Perpajakan ad. Income tax
Bank Mandiri dan Entitas Anak menerapkan Bank Mandiri and Subsidiaries apply SFAS 212
PSAK 212 “Pajak Penghasilan”, yang “Income Tax” which requires Bank Mandiri and
mengharuskan Bank Mandiri dan Entitas Anak Subsidiaries to take into account the consequnces
memperhitungkan konsekuensi pajak kini dan of the current and future tax (settlement) from the
pajak di masa depan (penyelesaian) dari jumlah carrying amount of assets (liabilities) that are
tercatat aset (liabilitas) yang diakui dalam laporan recognised in the consolidated statement of
posisi keuangan dan transaksi-transaksi serta financial position, and transactions and other events
peristiwa lain yang terjadi dalam tahun berjalan. occured in the current period.
Beban pajak terdiri dari pajak kini dan pajak The tax expense comprises current and deferred
tangguhan. Pajak diakui dalam laporan laba rugi tax. Tax is recognised in the consolidated statement
dan penghasilan komprehensif lain konsolidasian, of profit or loss and other comprehensive income,
kecuali jika pajak tersebut terkait dengan transaksi except to the extent that it relates to items
atau kejadian yang langsung diakui ke ekuitas. recognised directly in equity. In this case, the tax is
Dalam hal ini, pajak tersebut masing-masing recognised in other comprehensive income or
diakui dalam penghasilan komprehensif lain atau directly in equity, respectively.
ekuitas.
Manajemen Grup mengevaluasi secara The Group’s management periodically evaluates
periodik implementasi terhadap peraturan the implementation of prevailing tax regulations
perpajakan yang berlaku terutama yang especially for those that are subject to further
memerlukan interpretasi lebih lanjut mengenai interpretation for its implementation, including
pelaksanaannya termasuk juga evaluasi terhadap evaluation on tax assessment letters received from
surat ketetapan pajak yang diterima dari kantor tax authorities. Futhermore, the Bank establishes
pajak. Lebih lanjut, Bank Mandiri membentuk provisions based on the necessary amounts
cadangan, jika dianggap perlu berdasarkan expected to be paid to the tax authorities.
jumlah yang diestimasikan akan dibayarkan ke
kantor pajak.
141
Page 1156
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
ad. Perpajakan (lanjutan) ad. Income tax (continued)
Bank Mandiri dan Entitas Anak menerapkan Bank Mandiri and Subsidiaries apply the balance
metode liabilitas laporan posisi keuangan sheet liability method to determine income tax
(balance sheet liability method) untuk menentukan expense. Under the balance sheet liability method,
beban pajak penghasilan. Menurut metode deferred tax assets and liabilities are recognised for
liabilitas laporan posisi keuangan, aset dan utang all temporary differences arising between the tax
pajak tangguhan diakui untuk semua perbedaan base of assets and liabilities and their carrying
temporer antara nilai aset dan liabilitas yang amount in the consolidated statement of financial
tercatat di laporan posisi keuangan dengan dasar position at each reporting date. This method also
pengenaan pajak atas aset dan liabilitas tersebut requires the recognition of unused future tax
pada setiap tanggal pelaporan. Metode ini juga benefits, to the extent that realisation of such
mensyaratkan adanya pengakuan manfaat pajak benefits are probable in the future.
di masa datang yang belum digunakan apabila
besar kemungkinan bahwa manfaat tersebut
dapat direalisasikan di masa yang akan datang.
Aset pajak tangguhan diakui apabila terdapat Deferred tax assets are recognised only to the
kemungkinan besar bahwa jumlah laba fiskal pada extent that is probable that future taxable income
masa datang akan memadai untuk will be sufficient to compensate deferred tax asset
mengkompensasi aset pajak tangguhan yang arising from temporary differences.
muncul akibat perbedaan temporer.
Pajak tangguhan dihitung dengan menggunakan Deferred tax is calculated using tax rates
tarif pajak yang berlaku atau secara substansial enacted or substantively applied to the period
diberlakukan pada periode dimana aset tersebut during which the asset is realised or the liability is
direalisasi atau liabilitas tersebut diselesaikan. settled. The changes to the carrying value of
Perubahan nilai tercatat aset dan liabilitas pajak deferred tax assets and liabilities due to the changes
tangguhan yang disebabkan oleh perubahan tarif of tax rates are charged in the current year,
pajak dibebankan pada laporan laba rugi dan consolidated statement of profit or loss and other
penghasilan komprehensif lain konsolidasian comprehensive income except for transactions
tahun berjalan, kecuali untuk transaksi-transaksi which previously have been directly charged or
yang sebelumnya telah langsung dibebankan atau credited to equity.
dikreditkan ke ekuitas.
Koreksi atas liabilitas pajak diakui pada saat surat Adjustments to taxation obligations are recognised
ketetapan pajak diterima, atau apabila diajukan when tax assessment letter is received or, if
keberatan dan/atau banding, maka koreksi diakui objection/appeal is submitted, adjustments are
pada saat keputusan atas keberatan dan/atau recognised when the result of objection/appeal is
banding tersebut diterima. Manajemen juga dapat received. Management provides provision for future
membentuk pencadangan terhadap liabilitas pajak tax liability at the estimated amount that will be
di masa depan sebesar jumlah yang diestimasikan payable to the tax office if there is a probable tax
akan dibayarkan ke kantor pajak jika berdasarkan exposure, based on management’s assessment as
evaluasi pada tanggal laporan posisi keuangan of the date of consolidated statement of financial
konsolidasian terdapat risiko pajak yang probable. position. Assumptions and estimation used in the
Asumsi dan estimasi yang digunakan dalam calculation of provision may involve element of
perhitungan pembentukan cadangan tersebut uncertainty.
memiliki unsur ketidakpastian.
Taksiran pajak penghasilan Bank Mandiri dan The estimated corporate income tax of Bank Mandiri
Entitas Anak dihitung untuk masing-masing and Subsidiaries are calculated for each company
perusahaan sebagai badan hukum terpisah. Aset as a separate legal entity. Current tax assets and
pajak kini (current tax assets) dan liabilitas pajak current tax liabilities for different legal income
kini (current tax liabilities) untuk badan hukum entities cannot be set-off in the consolidated
yang berbeda tidak disalinghapuskan dalam financial statements. Corporate tax payables and
laporan keuangan konsolidasian. Utang pajak other tax payables of Bank Mandiri and Subsidiaries
penghasilan badan dan utang pajak lainnya Bank are presented as “Taxes payable“ in the
Mandiri dan Entitas Anak disajikan sebagai “Utang consolidated statement of financial position.
pajak” di laporan posisi keuangan konsolidasian.
142
Page 1157
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
ad. Perpajakan (lanjutan) ad. Income tax (continued)
Aset dan liabilitas pajak tangguhan dapat saling Deferred income tax assets and liabilities are
hapus apabila terdapat hak yang berkekuatan offsetted if there is a legally enforceable right to
hukum untuk melakukan saling hapus antara aset offset current tax assets against current tax liabilities
dan liabilitas pajak kini dan apabila aset dan and if the deferred income tax assets and liabilities
liabilitas pajak penghasilan tangguhan dikenakan relate to income taxes levied by the same taxation
oleh otoritas perpajakan yang sama, baik atas authority on either for the same taxable entity or
entitas kena pajak yang sama atau berbeda dan different taxable entities where there is an intention
adanya niat untuk melakukan penyelesaian saldo- to settle the balances on a net basis.
saldo tersebut secara neto.
ae. Dana syirkah temporer ae. Temporary syirkah funds
Dana syirkah temporer adalah dana yang diterima Temporary syirkah funds represent funds received
oleh Entitas Anak. Entitas Anak mempunyai hak by a Subsidiary. The Subsidiary has the right to
untuk mengelola dan menginvestasikan dana, manage and invest funds in accordance with either
baik sesuai dengan kebijakan Entitas Anak atau the Subsidiary’s policy or restriction set by the
kebijakan pembatasan dari pemilik dana, dengan depositors with the agreed profit sharing.
keuntungan dibagikan sesuai dengan
kesepakatan.
Hubungan antara Entitas Anak dan pemilik dana Relationship between the Subsidiary and the owner
syirkah temporer merupakan hubungan kemitraan of temporary syirkah funds are based on partnership
berdasarkan akad Mudharabah muthlaqah, Mudharabah muthlaqah, Mudharabah muqayyadah
Mudharabah muqayyadah atau musyarakah. or musyarakah.
Contoh dari dana syirkah temporer adalah The examples of temporary syirkah funds are
penerimaan dana dari investasi Mudharabah investment funds received from Mudharabah
muthlaqah, Mudharabah muqayyadah dan akun muthlaqah, Mudharabah muqayyadah and other
lain yang sejenis. similar accounts.
1) Mudharabah muthlaqah adalah Mudharabah 1) Mudharabah muthlaqah represents
dimana pemilik dana (shahibul maal) Mudharabah in which the fund owner (shahibul
memberikan kebebasan kepada pengelola maal) entrusts the fund manager
dana (mudharib/Entitas Anak) dalam (mudharib/Subsidiary) in managing its
pengelolaan investasinya. investment.
2) Mudharabah muqayyadah adalah 2) Mudharabah muqayyadah represents
Mudharabah dimana pemilik dana Mudharabah in which the fund owner sets
memberikan batasan kepada pengelola dana, restrictions to the fund manager regarding,
antara lain mengenai tempat, cara dan atau among others, the place, the means and/or the
obyek investasi. object of investment.
Dana syirkah temporer tidak dapat digolongkan Temporary syirkah funds cannot be classified as
sebagai liabilitas. Hal ini karena Entitas Anak tidak liability because the Subsidiary does not have any
mempunyai liabilitas, ketika mengalami kerugian, liability to return the fund to the owners when
untuk mengembalikan jumlah dana awal dari experience losses, except for losses due to the
pemilik dana kecuali akibat kelalaian atau Subsidiary’s management negligence or default. On
wanprestasi Entitas Anak. Dana syirkah temporer the other hand, temporary syirkah funds also cannot
tidak dapat digolongkan sebagai ekuitas karena be classified as equity, because of the existence of
mempunyai waktu jatuh tempo dan pemilik dan maturity period and the depositors do not have the
tidak mempunyai hak kepemilikan yang sama same rights as the shareholders, such as voting
dengan pemegang saham seperti hak voting dan rights and the rights of realised gain from current
hak atas realisasi keuntungan yang berasal dari asset and other non-investment accounts.
aset lancar dan aset non investasi.
143
Page 1158
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
ae. Dana syirkah temporer (lanjutan) ae. Temporary syirkah funds (continued)
Dana syirkah temporer merupakan salah satu Temporary syirkah funds represent one of the
unsur laporan posisi keuangan konsolidasian, consolidated statement of financial position
yang memberikan hak kepada Entitas Anak untuk accounts which is in accordance with sharia
mengelola, termasuk untuk mencampur dana principle that provide right to the Subsidiary to
dimaksud dengan dana lainnya. manage fund, including to combine the funds with
the other funds.
Pemilik dana syirkah temporer memperoleh The owner of temporary syirkah funds receive parts
bagian atas keuntungan sesuai kesepakatan dan of profit in accordance with the agreement and
menerima kerugian berdasarkan jumlah dana dari receive loss based on the proportion to the total
masing-masing pihak. Pembagian hasil dana funds. The profit distribution of temporary syirkah
syirkah temporer dapat dilakukan dengan konsep funds might be based on profit sharing or revenue
bagi hasil atau bagi untung. sharing concept.
af. Pendapatan dan beban bunga serta af. Interest income and expense and sharia income
pendapatan dan beban syariah and expense
(i) Konvensional (i) Conventional
Pendapatan dan beban bunga untuk semua Interest income and expense for all interest-
instrumen keuangan dengan interest bearing bearing financial instruments are recognised as
dicatat dalam “Pendapatan bunga” dan “Interest income” and “Interest expense” in the
“Beban bunga” di dalam laporan laba rugi dan consolidated statement of profit or loss and
penghasilan komprehensif lain konsolidasian other comprehensive income using the
menggunakan metode suku bunga efektif. effective interest method.
Metode suku bunga efektif adalah metode The effective interest method is a method used
yang digunakan untuk menghitung biaya for calculating the amortised cost of financial
perolehan diamortisasi dari aset keuangan assets and liabilities and method for allocating
atau liabilitas keuangan dan metode untuk the interest income or interest expense over the
mengalokasikan pendapatan bunga atau relevant period.
beban bunga selama periode yang relevan.
(ii) Pendapatan syariah (ii) Sharia income
Di dalam pendapatan dan beban bunga Included in interest income and expense are
terdapat pendapatan dan beban berdasarkan sharia income and expense based on sharia
prinsip syariah. Pendapatan pengelolaan principle. The Subsidiary's income as a fund
dana oleh Entitas Anak sebagai mudharib manager (mudharib) consists of income from
terdiri atas pendapatan pembiayaan dengan murabahah and istishna transactions, income
akad murabahah, istishna, ijarah dan from ijarah (leasing), income from profit sharing
pendapatan dari bagi hasil yaitu Mudharabah, of Mudharabah, musyarakah financing and
musyarakah dan pendapatan usaha utama other main operating income.
lainnya.
Suku bunga efektif adalah suku bunga yang The effective interest rate is the rate that
secara tepat mendiskontokan estimasi exactly discounts estimated future cash
pembayaran atau penerimaan kas di masa payments or receipts through the expected life
datang selama perkiraan umur dari instrumen of the financial instrument or, when
keuangan, atau jika lebih tepat, digunakan appropriate, a shorter period to obtain the net
periode yang lebih singkat untuk memperoleh carrying amount of the financial asset or
nilai tercatat bersih dari aset keuangan atau financial liability.
liabilitas keuangan.
144
Page 1159
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
af. Pendapatan dan beban bunga serta af. Interest income and expense and sharia income
pendapatan dan beban syariah (lanjutan) and expense (continued)
Pada saat menghitung suku bunga efektif, When calculating the effective interest rate, the
Grup mengestimasi arus kas dengan Group estimates cash flows considering all
mempertimbangkan seluruh persyaratan contractual terms of the financial instrument but
kontraktual dalam instrumen keuangan does not consider future credit losses. The
tersebut, namun tidak mempertimbangkan calculation includes all commissions, provision
kerugian kredit di masa datang. Perhitungan and other fees received between parties in the
ini mencakup seluruh komisi, provisi dan contract that are an integral part of the effective
bentuk lain yang diterima oleh para pihak interest rate, transaction costs and all other
dalam kontrak yang merupakan bagian tak premiums or discounts.
terpisahkan dari suku bunga efektif, biaya
transaksi dan seluruh premi atau diskon
lainnya.
Jika aset keuangan atau kelompok aset Once a financial asset or a group of similar
keuangan serupa telah diturunkan nilainya financial assets has been written down as
sebagai akibat kerugian penurunan nilai, a result of an impairment loss, subsequently,
maka pendapatan bunga yang diperoleh interest income is recognised for the
setelahnya diakui atas bagian aset keuangan non-impaired portion of the impaired financial
yang tidak mengalami penurunan nilai dari assets using the interest rate used to discount
aset keuangan yang mengalami penurunan the future cash flows for measuring the
nilai, berdasarkan suku bunga yang impairment loss.
digunakan untuk mendiskonto arus kas masa
datang dalam menghitung kerugian
penurunan nilai.
Pengakuan keuntungan transaksi murabahah Murabahah transaction income recognition
dengan pembayaran tangguh atau secara through deferred payment or installment is
angsuran dilakukan selama periode akad executed during the period of the contract
sesuai dengan metode tingkat imbal hasil based on effective rate of return method
efektif. (annuity).
Berdasarkan PSAK 402, pendapatan According to SFAS 402, murabahah income
murabahah yang termasuk marjin which includes deferred margin and
ditangguhkan dan pendapatan administrasi, administrative income are recognised as
diakui dengan menggunakan metode setara income using method that equivalent to the
tingkat imbal hasil efektif, yaitu tingkat imbal effective rate of return method, which is the rate
hasil setara yang akan mendiskonto secara that exactly discounts estimated future cash
tepat estimasi pembayaran atau penerimaan payments or receipts through the expected life
kas di masa datang sepanjang perkiraan of the financial instrument or a shorter period,
umur instrumen keuangan tersebut atau, jika where appropriate, for the net carrying amount
lebih tepat untuk masa yang lebih singkat of the financial asset or financial liability.
untuk nilai tercatat bersih dari aset keuangan
atau liabilitas keuangan.
Perhitungan dilakukan dengan The calculation takes into account all
memperhitungkan seluruh syarat dan contractual terms and condition the financial
ketentuan kontraktual dari instrumen assets and includes any fees or incremental
keuangan dan biaya tambahan yang timbul costs that are directly attributable to the assets
secara langsung untuk instrumen tersebut and are integral part of the effective rate of
dan merupakan bagian tidak terpisahkan dari return.
tingkat imbal hasil.
Pendapatan istishna diakui dengan Income from istishna is recognised using the
menggunakan metode persentase percentage of completion or full completion
penyelesaian atau metode akad selesai. method.
145
Page 1160
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
af. Pendapatan dan beban bunga serta af. Interest income and expense and sharia income
pendapatan dan beban syariah (lanjutan) and expense (continued)
(ii) Pendapatan syariah (lanjutan) (ii) Sharia income (continued)
Pendapatan ijarah diakui selama masa akad Income from ijarah is recognised proportionally
secara proporsional. during the contract period.
Pendapatan bagi hasil musyarakah yang Profit sharing income for passive partner in
menjadi hak mitra pasif diakui dalam periode musyarakah is recognised in the period when
terjadinya hak bagi hasil sesuai nisbah yang the profit sharing rights arise in accordance
disepakati. with the agreed profit sharing ratio.
Pendapatan bagi hasil Mudharabah diakui Profit sharing income for Mudharabah is
dalam periode terjadinya hak bagi hasil recognised in the period when the profit sharing
sesuai nisbah yang disepakati dan tidak rights arise in accordance with agreed profit
diperkenankan mengakui pendapatan dari sharing ratio and the recognition based on
proyeksi hasil usaha. projection of income is not allowed.
Setoran dari debitur dengan kualitas non- Any payment from non-performing debtors
performing diperlakukan sebagai recognised is treated as the repayment cost or
pengembalian harga perolehan atau pokok loan/financing principal.
piutang/pembiayaan.
Kelebihan pembayaran di atas harga Excess payment over the cost or loan/financing
perolehan atau pokok piutang/pembiayaan principal recognised as income when the cash
diakui sebagai pendapatan pada saat received. Specific for ijarah transactions, any
diterimanya. Khusus untuk transaksi ijarah, payment from
setoran dari debitur dengan kualitas non- non-performing debtors recognised as the
performing diperlakukan sebagai pelunasan settlement of ijarah receivables.
piutang sewa.
Hak nasabah atas bagi hasil dana syirkah Customers’ (fund owner) share on the return of
temporer merupakan bagian bagi laba milik temporary syirkah funds represent fund
nasabah yang didasarkan pada prinsip owners’ share of the profit of Subsidiary derived
Mudharabah muthlaqah, Mudharabah from managing of such funds under
muqayyadah dan Mudharabah musytarakah Mudharabah mutlaqah, Mudharabah
atas hasil pengelolaan dana mereka oleh muqayyadah and Mudharabah musytarakah
Entitas Anak. Pendapatan yang dibagikan principles. The profit sharing is determined on
adalah pendapatan yang telah diterima. the earned income.
(iii) Hak pihak ketiga atas bagi hasil dana syirkah (iii) Third parties’ share on return of temporary
temporer syirkah funds
Pembagian laba dilakukan berdasarkan Distribution of profit is based on profit sharing
prinsip bagi hasil yaitu dihitung dari principle which is calculated from the
pendapatan Entitas Anak yang diterima Subsidiary’s earned income which in the form
berupa laba bruto (gross profit margin). of gross profit margin.
Jumlah pendapatan marjin dan bagi hasil atas Total margin income and profit sharing on
pembiayaan yang diberikan dan atas aset financing given to debtors and other productive
produktif lainnya akan dibagikan kepada assets will be distributed to the fund owner and
nasabah penyimpan dana dan Entitas Anak, Subsidiary, calculated proportionally according
dihitung secara proporsional sesuai dengan to the fund allocation of fund owner and
alokasi dana nasabah dan Entitas Anak yang subsidiary that were used in the financing given
dipakai dalam pembiayaan yang diberikan to debtors and other productive assets.
dan aset produktif lainnya yang disalurkan.
146
Page 1161
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
af. Pendapatan dan beban bunga serta af. Interest income and expense and sharia income
pendapatan dan beban syariah (lanjutan) and expense (continued)
(iii) Hak pihak ketiga atas bagi hasil dana syirkah (iii) Third parties’ share on return of temporary
temporer (lanjutan) syirkah funds (continued)
Selanjutnya, jumlah pendapatan marjin dan Furthermore, available margin income and
bagi hasil yang tersedia untuk nasabah dari profit sharing for fund owner from financing
fasilitas pembiayaan yang diberikan dan aset facilities given to debtors and other distributed
produktif lainnya yang disalurkan tersebut earning assets are distributed to fund owners
kemudian dibagihasilkan ke nasabah and depositor as shahibul maal and the
penabung dan deposan sebagai shahibul Subsidiary as mudharib based on a
maal dan Entitas Anak sebagai mudharib predetermined and agreed profit sharing with
sesuai dengan porsi nisbah bagi hasil yang nisbah portion. Margin income and profit
telah disepakati bersama sebelumnya. sharing from financing facilities given to debtors
Pendapatan marjin dan bagi hasil dari and other distributed earning assets using the
pembiayaan yang diberikan dan aset Subsidiary’s funds, are entirely shared for the
produktif lainnya yang disalurkan yang Subsidiary, including income from the
memakai dana Entitas Anak, seluruhnya Subsidiary’s fee-based transactions.
menjadi milik Entitas Anak, termasuk
pendapatan dari transaksi Entitas Anak
berbasis imbalan.
ag. Pendapatan asuransi - neto ag. Insurance revenue - net
Sejak tanggal 1 Januari 2025 Since 1 January 2025
Pendapatan Asuransi Insurance Revenue
Pendapatan asuransi Entitas Anak mencerminkan The insurance revenue of the Subsidiary reflects the
penyediaan perlindungan dan layanan lain yang provision of coverage and other services arising
timbul dari sekelompok kontrak asuransi dengan from a group of insurance contracts at an amount
jumlah yang mencerminkan imbalan yang that reflects the consideration expected to be
diharapkan diterima Entitas Anak sebagai imbalan received by the Subsidiary in exchange for those
atas layanan tersebut. Pendapatan asuransi dari services. The insurance revenue from a group of
sekelompok kontrak asuransi merupakan bagian insurance contracts is the relevant portion for that
yang relevan untuk periode tersebut, yang period, which is reflected in:
tercerminkan dari:
Biaya layanan asuransi, tidak termasuk jumlah Insurance service expenses, excluding any
yang dialokasikan untuk komponen kerugian amounts allocated to the loss
dari kewajiban untuk perlindungan yang component of the liability for remaining
tersisa. coverage.
Pelepasan Contractual Service Margin (CSM). The Contractual Service Margin (CSM) release.
Jumlah yang terkait dengan arus kas akuisisi Amounts related to insurance acquisition cash
asuransi. flows.
Pelepasan penyesuaian risiko untuk risiko non- The risk adjustment release for non-financial risk,
keuangan, tidak termasuk jumlah yang excluding any amounts allocated tothe loss
dialokasikan untuk komponen kerugian dari component of the liability for remaining coverage
kewajiban untuk perlindungan yang tersisa.
147
Page 1162
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
ag. Pendapatan asuransi - neto (lanjutan) ag. Insurance revenue - net (continued)
Biaya jasa asuransi Insurance service expense
Biaya jasa asuransi mencerminkan beban yang Insurance service expense reflects the costs
timbul dari pelaksanaan jasa asuransi selama incurred in providing insurance services during the
periode pelaporan. Biaya jasa asuransi meliputi: reporting period. Insurance service expense
includes:
Beban akuisisi amortisasi yang terkait dengan Amortized acquisition expenses related to
kontrak asuransi insurance contracts
Kerugian dan pembalikan kerugian atas Losses and reversal of losses on onerous
kontrak yang merugikan contracts
Klaim dan manfaat yang dibayarkan (termasuk Claims and benefits paid (including claims
biaya penyelesaian klaim) handling costs)
Biaya lain yang secara langsung berhubungan Other expenses directly attributable to the
dengan penyediaan jasa asuransi provision of insurance services
Entitas Anak mengakui biaya jasa asuransi pada The Subsidiaries recognizes insurance service
saat terjadinya dan mengukurnya sebesar jumlah expenses as they are incurred and measures them
yang dibayarkan atau terutang, serta at the amount paid or payable, adjusted by the
menyesuaikan nilai kini dari estimasi arus kas present value of expected future cash outflows to
keluar masa depan untuk memenuhi kewajiban fulfill the insurance contract obligations.
kontrak asuransi.
Estimasi arus kas masa depan didasarkan pada The estimation of future cash flows is based on
asumsi terbaik manajemen mengenai mortalitas, management’s best estimates, including
morbiditas, tingkat pembatalan, biaya operasional, assumptions related to mortality, morbidity, lapse
serta tingkat diskonto yang mencerminkan nilai rates, operating expenses, and discount rates that
waktu atas uang dan risiko non-keuangan. reflect the time value of money and non-financial
risks.
Sebelum tanggal 1 Januari 2025 Before 1 January 2025
Pendapatan premi kontrak asuransi jangka Premium income received from short-term
pendek diakui sebagai pendapatan selama insurance contracts is recognised as revenue over
periode risiko sesuai dengan proporsi jumlah the period of risk coverage in proportion to the
proteksi asuransi yang diberikan. Pendapatan amounts of insurance protection provided. Premium
premi kontrak asuransi jangka panjang diakui income from long-term insurance contracts is
sebagai pendapatan pada saat polis jatuh tempo. recognised as revenue when the policy is due.
Pendapatan premi yang diterima sebelum jatuh Premiums income received before the due date of
tempo polis dicatat sebagai titipan premi di laporan the respective policies is stated as policyholders’
posisi keuangan konsolidasian. deposits in the consolidated statement of financial
position.
Beban klaim dan manfaat terdiri dari klaim yang Claims and benefits expense consist of settled
telah diselesaikan, klaim dalam proses claims, claims that are still in process of settlement
penyelesaian dan estimasi atas klaim yang telah and estimates of claims incurred but not yet
terjadi namun belum dilaporkan (IBNR). Klaim dan reported (IBNR). Claims and benefits are
manfaat diakui sebagai beban pada saat recognised as expenses when the liabilities to cover
terjadinya liabilitas untuk memberikan proteksi. claims are incurred. Claim recoveries from
Klaim reasuransi yang diperoleh dari perusahaan reinsurance companies are recognised and
reasuradur diakui dan dicatat sebagai pengurang recorded as deduction from claims and benefits
beban klaim dan manfaat pada periode yang sama expenses consistent in the same period with the
dengan periode pengakuan beban klaim dan claim and benefits expenses recognition.
manfaat.
148
Page 1163
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
ag. Pendapatan asuransi - neto (lanjutan) ag. Insurance revenue - net (continued)
Sebelum tanggal 1 Januari 2025 (lanjutan) Before 1 January 2025 (continued)
Jumlah klaim dalam penyelesaian, termasuk klaim Total claims in process of settlement, including
yang telah terjadi namun belum dilaporkan, claims incurred but not yet reported, are stated at
dinyatakan berdasarkan estimasi menggunakan estimated amounts determined based on the
teknik perhitungan teknis oleh aktuaris. actuarial technical insurance calculations. Changes
Perubahan dalam estimasi liabilitas klaim, sebagai in estimated claims liabilities as a result of further
hasil dari evaluasi lebih lanjut dan perbedaan evaluation and the difference between estimated
antara estimasi klaim dengan klaim yang claims and paid claims are recognised as addition
dibayarkan, diakui sebagai biaya tambahan atau to or deduction from expenses in the period which
pengurang biaya pada periode terjadinya the changes occurred.
perubahan.
ah. Pendapatan provisi dan komisi ah. Fees and commissions income
Pendapatan provisi dan komisi dan biaya Fees and commissions income and transaction
transaksi yang dapat diatribusikan secara costs that are directly attributable to lending
langsung yang berkaitan dengan kegiatan activities, consumer financing receivables and net
pemberian kredit, piutang pembiayaan konsumen investment finance lease, are recognised as
dan investasi bersih dalam sewa pembiayaan a part/(deduction) of outstanding loan, consumer
diakui sebagai bagian/(pengurang) dari nilai financing receivables and net investment finance
perolehan kredit, piutang pembiayaan konsumen lease and will be recognised as interest income by
dan investasi bersih dalam sewa pembiayaan dan amortisation using effective interest rate method.
akan diakui sebagai pendapatan bunga dengan
cara diamortisasi berdasarkan metode suku
bunga efektif.
Untuk kredit, piutang pembiayaan konsumen dan The directly attributable unamortised fees and
investasi bersih dalam sewa pembiayaan yang commissions balances relating to loans, consumer
diberikan dan dilunasi sebelum jatuh temponya, financing receivables and net investment finance
saldo pendapatan provisi dan/atau komisi dan lease which is settled prior to maturity are
biaya transaksi yang dapat diatribusikan secara recognised upon settlement date of such loans,
langsung yang belum diamortisasi, diakui pada consumer financing and net investment finance
saat kredit yang diberikan, piutang pembiayaan lease.
konsumen dan investasi bersih dalam sewa
pembiayaan dilunasi.
Pendapatan provisi dan komisi lainnya yang tidak Other fees and commissions income which are not
berkaitan langsung dengan kegiatan perkreditan directly related to lending activities or a specific
atau jangka waktu tertentu diakui pada saat period are recognised as revenue on the transaction
terjadinya transaksi. date.
ai. Imbalan kerja ai. Employee benefits
Liabilitas pensiun Pension liability
Bank Mandiri menyelenggarakan program Bank Mandiri established a defined contribution
pensiun iuran pasti yang pesertanya adalah pension plan covering substantially all of its eligible
pegawai aktif Bank Mandiri sejak tanggal active employees since 1 August 1999 and also
1 Agustus 1999, serta program pensiun manfaat defined benefit pension plans, which were derived
pasti yang berasal dari masing-masing dana from each of the Merged Banks’ pension plan. This
pensiun Bank Peserta Penggabungan. Program program is funded through payment to pension
ini didanai melalui pembayaran kepada pengelola fund’s management as defined in the actuarial
dana pensiun sebagaimana ditentukan dalam calculation which done regularly.
perhitungan aktuaria yang dilakukan secara
berkala.
149
Page 1164
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
ai. Imbalan kerja (lanjutan) ai. Employee benefits (continued)
Liabilitas pensiun (lanjutan) Pension liability (continued)
Liabilitas imbalan pensiun Bank Mandiri dan Bank Mandiri and Subsidiaries’ pension liability
Entitas Anak dihitung dengan membandingkan have been calculated by comparing the benefit that
manfaat yang akan diterima oleh karyawan dari will be received by an employee at normal pension
program pensiun pada usia pensiun normal age from the Pension Plans with the benefit that will
dengan manfaat yang akan diterima berdasarkan be received as stipulated under the Employment
UU Ketenagakerjaan No. 13/2003 dimana telah Law No. 13/2003 which has been updated using the
diperbaharui menggunakan UU Cipta Kerja Employment Regulations No. 11/2020 as amended
No. 11/2020 sebagaimana diubah dengan UU No. by UU No. 6/2023 regarding Government In Lieu Of
6/2023 tentang Penetapan Peraturan Pemerintah Law No. 2 Of 2022 regarding Stipulation
Pengganti Undang-Undang No. 2 Tahun 2022 Employment Regulations Become Law based on
Tentang Cipta Kerja Menjadi Undang-Undang the Collective Labor Agreement which was renewed
berdasarkan Perjanjian Kerja Bersama yang telah at the end of 2021 after deducting accumulated
diperbaharui pada akhir 2021 setelah dikurangi employee contributions and the results of its
dengan akumulasi kontribusi karyawan dan hasil investments. If the pension benefit from the Pension
investasinya. Apabila manfaat pensiun lebih kecil Plans is less than the benefit as required by the
dari pada manfaat menurut UU Cipta Kerja No. Employment Regulations No. 11/2020, the Bank
11/2020, maka Bank dan Entitas Anak membayar and Subsidiaries will have to pay such shortage.
kekurangan tersebut.
Program pensiun berdasarkan UU The pension plan based on the Labor Law is
Ketenagakerjaan adalah program imbalan pasti a defined benefit plan because the Labor Law sets
karena UU Ketenagakerjaan menentukan rumus a certain formula to calculate the minimum pension
tertentu untuk menghitung jumlah minimum benefit. A defined contribution plan is a pension plan
imbalan pensiun. Program pensiun iuran pasti that defines an amount of pension contribution
adalah program pensiun yang iurannya ditetapkan based on pension fund regulation and all
dalam peraturan dana pensiun dan seluruh iuran contribution including investment return are
serta hasil pengembangannya dibukukan pada recorded in its account’s member as pension benefit
rekening masing-masing peserta sebagai manfaat as stated in Law No. 4 year 2023 dated
pensiun sebagaimana tercantum dalam UU No. 4 12 January 2023 regarding Development and
tahun 2023 tanggal 12 Januari 2023 tentang Strengthening Financial Sector.
Pengembangan dan Penguatan Sektor
Keuangan.
Liabilitas program pensiun imbalan pasti yang The defined benefit pension liability recognised in
diakui di laporan posisi keuangan konsolidasian the consolidated statement of financial position is
adalah nilai kini dari liabilitas imbalan pasti pada the present value of the defined benefit obligation at
tanggal laporan posisi keuangan konsolidasian the consolidated statement of financial position date
setelah dikurangi dengan nilai wajar aset program, less the fair value of plan assets, adjusted with
serta disesuaikan dengan keuntungan atau unrealised actuarial gains or losses and past
kerugian aktuaria dan biaya jasa lalu yang belum service cost. The defined benefit obligation is
diakui. Liabilitas manfaat pasti dihitung setiap calculated annually by independent actuaries using
tahun oleh aktuaris independen menggunakan the projected unit credit method on a regular basis
metode projected unit credit secara reguler untuk for periods not exceeding one year. The present
periode tidak lebih dari satu tahun. Nilai kini value of the defined benefit obligation is determined
liabilitas manfaat pasti ditentukan dengan by discounting the estimated future cash outflows
mendiskontokan estimasi arus kas keluar masa using the discount rate of government bonds’ yield
depan dengan menggunakan tingkat diskonto that are denominated in the currency in which the
imbal hasil obligasi pemerintah dalam mata uang benefit will be paid, and that have terms to maturity
yang sama dengan mata uang imbalan yang akan approximating the terms of the related pension
dibayarkan dan waktu jatuh tempo yang kurang liability.
lebih sama dengan waktu jatuh tempo imbalan
yang bersangkutan.
150
Page 1165
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
ai. Imbalan kerja (lanjutan) ai. Employee benefits (continued)
Liabilitas pensiun (lanjutan) Pension liability (continued)
Akumulasi keuntungan atau kerugian aktuarial The accumulated unrealised actuarial gains or
yang belum diakui yang terjadi diakui sebagai losses incurred are recognised as “Other
“Penghasilan komprehensif lain” dan disajikan comprehensive income” and is presented in the
pada bagian ekuitas. Biaya jasa lalu dibebankan equity section. Past service cost is directly charged
langsung pada laba rugi. to profit or loss.
Biaya imbalan pasca-kerja yang diakui selama The post-employment benefits expense recognised
tahun berjalan terdiri dari biaya jasa dalam laba during the current year consists of service cost in
rugi, bunga neto atas liabilitas imbalan pasti neto profit or loss, net interest on the net defined
dalam laba rugi dan pengukuran kembali liabilitas benefit liability in profit or loss and remeasurement
imbalan pasti neto dalam penghasilan of the net defined benefit liabilities in other
komprehensif lain. comprehensive income.
Bunga neto atas imbalan pasti neto merupakan Net interest on the net defined benefit liabilities is
komponen pendapatan bunga dari aset program, the interest income component of plan assets,
biaya bunga atas liabilitas imbalan pasti dan interest expense of defined benefit liabilities and
bunga atas dampak batas atas dari aset. interest on the effect of asset ceiling.
Pengukuran kembali liabilitas imbalan pasti neto Remeasurements of the net defined benefit liability
terdiri dari: consists of:
- Keuntungan dan kerugian aktuarial; - Actuarial gains and losses;
- Imbal hasil atas aset program, tidak termasuk - Return on plan assets, excluding amount
jumlah yang dimasukkan dalam bunga neto included in net interest on the net defined
atas liabilitas imbalan pasti neto; benefit liability; and
- Setiap perubahan dampak batas atas aset, - Any change in effect of the asset ceiling,
tidak termasuk jumlah yang dimasukkan excluding amount including in net interest on
dalam bunga neto atas liabilitas imbalan pasti the net defined benefit liability.
neto.
Keuntungan dan kerugian aktuarial dapat timbul Actuarial gains and losses may arise from the
dari penyesuaian yang dibuat berdasarkan adjustments made based on the experience and
pengalaman dan perubahan asumsi-asumsi changes in actuarial assumption.
aktuarial.
Liabilitas imbalan jangka panjang lainnya Other long-term employment benefit obligations
Liabilitas imbalan jangka panjang lainnya terdiri Other long-term employment benefit obligations
dari cuti besar berimbalan dan penghargaan masa consist of paid leave and service awards.
dinas.
Hak atas imbalan ini pada umumnya diberikan The entitlement of these benefits are provided to the
apabila karyawan bekerja hingga mencapai usia employees if employees work until reaching the
pensiun dan memenuhi masa kerja tertentu. retirement age and the completion of a minimum
Prakiraan biaya imbalan ini dicadangkan certain service period. The estimated costs for
sepanjang masa kerja karyawan dan dihitung these benefits are accrued over the period of
menggunakan metodologi yang sama dengan employment of respective employee calculated
metodologi yang digunakan dalam perhitungan using similar methodology used for defined benefit
program pensiun imbalan pasti, namun pension plans but is simpler. These obligations are
disederhanakan. Liabilitas ini dinilai setiap tahun calculated annually by qualified independent
oleh aktuaris independen yang berkualifikasi. actuaries.
151
Page 1166
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
ai. Imbalan kerja (lanjutan) ai. Employee benefits (continued)
Pembagian tantiem Tantiem distribution
Bank Mandiri mencatat tantiem dengan Bank Mandiri records tantiem on an accrual basis
menggunakan basis akrual dan and charges it to the consolidated statement of profit
membebankannya pada laporan laba rugi dan or loss and other comprehensive income for the
penghasilan komprehensif lain konsolidasian year.
tahun berjalan.
aj. Laba per saham aj. Earnings per share
Laba per saham dihitung dengan membagi laba Earnings per share is calculated by dividing the
bersih konsolidasian akhir tahun berjalan dengan consolidated net profit at end of year with the
jumlah rata-rata tertimbang saham yang weighted average number of shares issued and fully
ditempatkan dan disetor selama tahun berjalan. paid-in during the year.
Jumlah rata-rata tertimbang saham yang beredar The weighted-average number of outstanding
yang digunakan dalam menghitung laba per shares used in computing basic and diluted
saham dasar dan dilusian pada tanggal earnings per share as of 31 December 2025 and
31 Desember 2025 dan 2024 masing - masing 2024 are 93,320,458,332 (full amount) and
sebesar 93.320.458.332 (nilai penuh) dan 93,333,333,332 (full amount) shares, respectively.
93.333.333.332 (nilai penuh) lembar saham
ak. Segmen operasi ak. Operating segment
Segmen operasi adalah suatu komponen dari An operating segment is a component of an entity:
entitas:
(a) Yang terlibat dalam aktivitas bisnis yang (a) That is involved in business activities to
mana memperoleh pendapatan dan generate income and expenses (include
menimbulkan beban (termasuk pendapatan income and expenses relating to the
dan beban terkait dengan transaksi dengan transactions with other components from the
komponen lain dari entitas yang sama); same entity);
(b) Hasil operasinya dikaji ulang secara reguler (b) Whose operating results are reviewed regularly
oleh pengambil keputusan operasional untuk by decision maker for operational activities for
membuat keputusan tentang sumber daya decision making on allocation of resources in
yang dialokasikan pada segmen tersebut dan respective segment and performance
menilai kinerjanya; dan evaluation of works; and
(c) Tersedia informasi keuangan yang dapat (c) For which separate financial information is
dipisahkan. available.
Sesuai dengan PSAK 108 “Segmen Operasi”, In accordance with SFAS 108 “Operating Segment”,
Grup menyajikan segmen operasi berdasarkan the Group presents operating segment based on
laporan internal grup yang disajikan kepada internal reports that are presented to the decision-
pengambil keputusan operasional. Pengambil maker for operational activities. The decision maker
keputusan operasional adalah Direksi. for operational activities is the Board of Directors.
Informasi segmen per 31 Desember 2025 dan Segment information as of 31 December 2025 and
2024 disajikan sesuai Keputusan Direksi No. 2024 onwards presented in accordance with the
KEP.DIR/014/2020 tanggal 25 Februari 2020, Board of Directors Decree No. KEP.DIR/014/2020
dimana segmen operasi dibagi ke dalam segmen- dated 25 February 2020, In which the operating
segmen usaha sebagai berikut: Corporate segments are divided into the following business
Banking, Commercial Banking, Hubungan segments: Corporate Banking, Commercial
Kelembagaan, Retail Banking (termasuk Wealth), Banking, Institutional Relationship, Retail Banking
Treasury & International Banking, Kantor Pusat, (including Wealth), Treasury & International
Entitas Anak Syariah, Entitas Anak - Asuransi, dan Banking, Head Office, Sharia Subsidiary, Subsidiary
Entitas Anak lainnya. - Insurance and Other Subsidiaries.
152
Page 1167
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
ak. Segmen operasi (lanjutan) ak. Operating segment (continued)
Segmen geografis adalah komponen Bank dan A geographical segment represents a component of
Entitas Anak yang dapat dibedakan dalam the Bank and its Subsidiaries that provides services
menghasilkan jasa pada lingkungan (wilayah) in different economic environment and has a
ekonomi tertentu dan komponen itu memiliki risiko different risk and reward compared to others
dan imbalan yang berbeda dengan risiko dan operating in different economic environment.
imbalan pada komponen yang beroperasi pada Geographical segments are divided into Indonesia,
lingkungan (wilayah) ekonomi lain. Segmen Asia (Singapore, Malaysia, Hong Kong, Timor Leste
geografis dibagi ke dalam wilayah Indonesia, Asia and Shanghai), Western Europe (England) and
(Singapura, Malaysia, Hong Kong, Timor Leste, Cayman Islands.
dan Shanghai), Eropa Barat (Inggris), dan
Cayman Islands.
al. Tanggung jawab sosial dan lingkungan al. Social and environmental responsibility
Berdasarkan Peraturan Menteri Badan Usaha Based on Minister of State-Owned Enterprises
Milik Negara No. PER-01/MBU/03/2023 tentang Regulation No. PER-01/MBU/03/2023 regarding
Penugasan Khusus dan Program Tanggung Special Assignments and Social and Environmental
Jawab Sosial dan Lingkungan Badan Usaha Milik Responsibility Programs of State-Owned
Negara tanggal 24 Maret 2023, alokasi dana tidak Enterprises dated 24 March 2023, fund allocation
dialokasikan dari saldo laba berdasarkan hasil was no longer allocated from retained earnings
keputusan Rapat Umum Pemegang Saham based on the decision of the General Shareholders
(“RUPS”) akan tetapi diakui dan dibebankan ke Meeting (“RUPS”), instead, it is recognised and
laporan laba dan rugi dan penghasilan charged to the current year consolidated statement
komprehensif lain konsolidasian tahun berjalan. of profit or loss and other comprehensive income.
am. Saham treasuri am. Treasury shares
Saham treasuri merupakan modal saham yang Treasury shares are share capital that is acquired
diperoleh dan dimiliki kembali dari yang and owned back which from shares previously
sebelumnya telah diterbitkan Bank. Saham issued by the Bank. Treasury shares are stated at
treasuri disajikan sebesar nilai yang dibayar, the amount paid, including directly attributable
termasuk biaya tambahan yang secara langsung additional costs (less income tax) and as
dapat diatribusikan (dikurangi pajak penghasilan) a deduction from equity until the shares are
dan sebagai pengurang dari ekuitas sampai canceled or reissued. When the shares are
saham tersebut dibatalkan atau diterbitkan subsequently sold back, the amount received is
kembali. Ketika saham tersebut selanjutnya dijual deducted by the related transaction surcharge and
kembali, maka nilai yang diterima, dikurangi biaya the related income tax effect is presented in equity.
tambahan transaksi yang terkait dan dampak
pajak penghasilan yang terkait disajikan di
ekuitas.
an. Penggabungan usaha entitas sepengendali an. Business combination of common control
entities
Transaksi penggabungan usaha antara Entitas The transaction of business combination between
Anak, PT Bank Syariah Mandiri (BSM), dengan Subsidiaries, PT Bank Syariah Mandiri (BSM), with
PT Bank BRIsyariah Tbk (BRIS) dan PT Bank BNI PT Bank BRIsyariah Tbk (BRIS) and PT Bank BNI
Syariah (BNIS) merupakan penggabungan usaha Syariah (BNIS) is a business combination between
antar entitas sepengendali. Transaksi entities under common control. Business
penggabungan usaha antar entitas sepengendali, combination transaction between entities under
berupa pengalihan bisnis termasuk aset maupun common control, in the form of business transfer
liabilitas terkait dalam rangka reorganisasi entitas- including transfer of the related assets and liabilities
entitas yang berada dalam suatu kelompok yang in relation to the reorganisation of entities under the
sama bukan merupakan perubahan kepemilikan same group, do not constitute a change of
dalam arti substansi ekonomi. ownership in terms of economics susbtance.
153
Page 1168
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
an. Penggabungan usaha entitas sepengendali an. Business combination of common control
(lanjutan) entities (continued)
Oleh karena itu, transaksi tersebut diakui pada Therefore, the transaction is recognised at carrying
jumlah tercatat berdasarkan metode penyatuan value based on the pooling of the interest method.
kepemilikan. Selisih antara imbalan yang The difference between the total consideration
diterima/dialihkan dan jumlah tercatat investasi received or paid and the carrying amount of
dicatat di ekuitas disajikan sebagai bagian dari pos investment is recorded under equity and presented
tambahan modal disetor. as a component of additional paid in capital.
Pada informasi keuangan Entitas Induk, Bank In the Parent Entity financial information, the Bank
membukukan nilai investasi di entitas baru records its investment value in the new entity at cost
menggunakan nilai terdahulu, di mana investasi using the predecessor value, where the investment
dibukukan sebesar nilai buku. is recorded at book value.
ao. Aset dan liabilitas tidak lancar (atau kelompok ao. Non-current assets and liabilities (or disposal
lepasan) dikuasai untuk dijual group) held for sale
Aset tidak lancar (atau kelompok lepasan) yang Non-current assets (or disposal groups) held for
dikuasai untuk dijual merupakan aset yang nilai sale are assets whose carrying amount will be
tercatatnya akan dipulihkan terutama melalui recovered primarily through a sale transaction
transaksi penjualan daripada penggunaan rather than through continued use in the business,
berlanjut dalam bisnis dan penjualannya sangat and their sale is highly probable. These assets are
mungkin terjadi. Aset ini dicatat pada nilai yang recorded at the lower of carrying amount and fair
lebih rendah antara jumlah tercatat dan nilai wajar value, with fewer costs to sell, except for assets
setelah dikurangi biaya untuk menjual, kecuali such as deferred tax assets, assets related to
untuk aset-aset seperti aset pajak tangguhan, aset employee benefits, and financial assets, which are
yang terkait dengan imbalan kerja, dan aset specifically exempted.
keuangan, yang secara khusus dikecualikan.
Aset tidak lancar (atau kelompok lepasan) yang Non-current assets (or disposal groups) held for
dikuasai untuk dijual tidak dilakukan penyusutan sale are not depreciated or amortised while
dan amortisasi selama diklasifikasikan sebagai classified as held for sale. Impairment losses on
aset tidak lancar yang dikuasai untuk dijual. non-current assets (or disposal groups) held for sale
Kerugian penurunan nilai atas aset tidak lancar are recognised in the income statement as the
(atau kelompok lepasan) yang dikuasai untuk difference between the carrying amount and the fair
dijual diakui pada laba rugi sebesar selisih antara value less costs to sell. Gains on the difference
nilai tercatat dengan nilai wajar setelah dikurangi between the carrying amount and the fair value, less
dengan biaya untuk menjual. Keuntungan selisih costs to sell, are recognised in the income
antara nilai tercatat dengan nilai wajar setelah statement up to the amount of any previously
dikurangi biaya untuk menjual diakui pada laba recognised impairment loss.
rugi maksimal sebesar akumulasi rugi penurunan
nilai yang telah diakui sebelumnya.
Aset tidak lancar (atau kelompok lepasan) yang Non-current assets (or disposal groups) held for
dikuasai untuk dijual disajikan secara terpisah dari sale are presented separately from other assets in
aset lainnya dalam laporan posisi keuangan. the statement of financial position, and liabilities (or
Liabilitas (atau kelompok lepasan) yang dikuasai disposal groups) held for sale are presented
untuk dijual disajikan secara terpisah dari liabilitas separately from other liabilities in the statement of
lainnya dalam laporan posisi keuangan. financial position.
154
Page 1169
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING JUDGEMENTS
Beberapa estimasi dan asumsi dibuat dalam rangka Several estimates and assumptions are created in the
penyusunan laporan keuangan konsolidasian dimana preparation of the consolidated financial statements in
dibutuhkan pertimbangan manajemen dalam which management judgment is required in determining
menentukan metodologi yang tepat untuk penilaian the methodology in the valuation of assets and liabilities.
aset dan liabilitas.
Manajemen membuat estimasi dan asumsi yang Management makes estimation and assumptions that
berimplikasi pada pelaporan nilai aset dan liabilitas affect the reported amounts of assets and liabilities
atas tahun keuangan satu tahun ke depan. Semua within the one next financial year. All estimation and
estimasi dan asumsi yang diharuskan oleh Standar assumptions required in conformity with Statement of
Akuntansi Keuangan di Indonesia adalah estimasi Financial Accounting Standard are the best estimation
terbaik serta berdasarkan pada standar yang berlaku. undertaken in accordance with the applicable
Estimasi dan pertimbangan dievaluasi secara terus standards. Estimation and judgements are evaluated on
menerus dan berdasarkan pengalaman masa lalu dan a continuous basis, and are based on past experience
faktor-faktor lain termasuk harapan atas kejadian yang and other factors, including expectations with regard to
akan datang. future events.
Walaupun estimasi dan asumsi ini dibuat berdasarkan Although these estimates and assumptions are based
pengetahuan terbaik manajemen atas kejadian dan on management’s best knowledge of current events and
tindakan saat ini, hasil yang timbul mungkin berbeda activities, actual results may differ from those estimates
dengan estimasi dan asumsi semula. and assumptions.
Sumber utama ketidakpastian estimasi Key sources of estimation uncertainty
a. Cadangan kerugian penurunan nilai aset a. Allowances for impairment losses of financial
keuangan assets
Evaluasi atas kerugian penurunan nilai aset Evaluation of impairment losses on financial assets
keuangan yang dicatat pada biaya perolehan which is recognised at amortised cost and debt
diamortisasi dan efek utang yang diklasifikasikan securities classified as fair value through other
sebagai nilai wajar melalui pendapatan comprehensive income are described in Note 2c.
komprehensif lain dijelaskan di Catatan 2c.
Cadangan kerugian penurunan nilai terkait Allowance for impairment losses related to
dengan pihak lawan spesifik dalam seluruh a specific counterparty as part of the entire
cadangan kerugian penurunan nilai dibentuk atas allowance for impairment losses are established for
tagihan yang penurunan nilainya dievaluasi receivables that are individually evaluated for
secara individual berdasarkan estimasi terbaik impairment based on management's best estimate
manajemen atas nilai tunai arus kas yang of the present value of cash flows expected to
diharapkan akan diterima. Dalam menghitung be received. In calculating the allowance for
cadangan kerugian penurunan nilai, manajemen impairment losses, management makes
membuat pertimbangan mengenai kondisi judgements regarding of the financial condition of
keuangan dari pihak lawan dan nilai neto yang the counterparty and the net realizable value of the
dapat direalisasi dari agunan yang diterima. collateral received. Each impaired asset is
Setiap aset yang mengalami penurunan nilai evaluated, and its settlement strategy and
dievaluasi dan strategi penyelesaiannya serta estimation of cash flows considered recoverable are
estimasi arus kas yang dinilai dapat diperoleh independently approved by the Credit Risk
kembali dan disetujui secara independen oleh Management Unit.
Credit Risk Management Unit.
Evaluasi cadangan kerugian penurunan nilai Collectively assessed impairment allowances cover
secara kolektif meliputi kerugian kredit yang credit losses inherent in portfolios with similar
melekat pada portofolio tagihan dengan economic characteristics when there
karakteristik ekonomi yang serupa ketika terdapat is a significant increase in credit risk or objective
kenaikan risiko kredit yang signifikan atau terdapat evidence to suggest the impairments are exist
bukti objektif bahwa telah terjadi penurunan nilai within the portfolio, but the individual impaired items
tagihan dalam portofolio tersebut, namun cannot yet be identified.
penurunan nilai secara individu belum dapat
diidentifikasi.
155
Page 1170
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) Key sources of estimation uncertainty (continued)
a. Cadangan kerugian penurunan nilai aset a. Allowances for impairment losses of financial
keuangan (lanjutan) assets (continued)
Dalam menentukan perlunya untuk membentuk In determining the need to establish allowance for
cadangan kerugian penurunan nilai secara collective impairment, management considers
kolektif, manajemen mempertimbangkan faktor- factors such as credit quality, size of portfolio, credit
faktor seperti kualitas kredit, besarnya portofolio, concentrations, and economic factors. In estimating
konsentrasi kredit, dan faktor-faktor ekonomi. the required allowance, the assumptions made to
Dalam mengestimasi cadangan yang dibutuhkan, determine expected default and loss model and to
asumsi-asumsi dibuat untuk menentukan model determine the required input parameters which are
kerugian ekspektasian dan untuk menentukan based on historical experience and estimated future
parameter input yang diperlukan, berdasarkan economic conditions (forecasting). The accuracy of
pengalaman historis, kondisi ekonomi saat ini, dan this allowance depends on how precise the
prakiraan kondisi ekonomi di masa mendatang estimated future cash flows to determine the
(forecasting). Ketepatan dari cadangan ini individual allowance and the model assumptions
bergantung pada seberapa tepat estimasi arus and parameters used in determining collective
kas masa depan untuk menentukan cadangan allowance.
individual serta asumsi model dan parameter yang
digunakan dalam penentuan cadangan kolektif.
b. Menentukan nilai wajar instrumen keuangan b. Determining fair values of financial instruments
Dalam menentukan nilai wajar aset dan liabilitas In determining the fair value for financial assets and
keuangan yang tidak mempunyai harga pasar, financial liabilities for which there is no observable
Grup menggunakan teknik penilaian seperti yang market price, the Group uses the valuation
dijelaskan dalam Catatan 2c untuk instrumen techniques as described in Note 2c for financial
keuangan yang tidak diperdagangkan secara aktif instruments that are traded infrequently and have
dan memiliki informasi harga yang terbatas, nilai limited pricing information, fair value is less
wajar yang kurang objektif dan membutuhkan objective and requires varying degrees of
berbagai tingkat penilaian tergantung pada judgement depending on liquidity, concentration,
likuiditas, konsentrasi, faktor ketidakpastian pasar, uncertainty of market factors, pricing assumptions
asumsi harga, dan risiko lainnya. and other risks.
c. Imbalan pensiun c. Pension benefits
Program-program pensiun ditentukan Pension programs are determined based on
berdasarkan perhitungan dari aktuaria. actuarial valuation. The actuarial valuation uses
Perhitungan aktuaria menggunakan asumsi- assumptions such as discount rate, expected rate of
asumsi seperti tingkat diskonto, tingkat return on investments, future salary increases,
pengembalian investasi, tingkat kenaikan gaji, mortality rate, resignation rate and others (refer to
tingkat kematian, tingkat pengunduran diri dan Note 2ai and 51). Any changes in those
lain-lain (Catatan 2ai dan 51). Perubahan asumsi assumptions will impact the liability balance of
ini akan mempengaruhi nilai liabilitas pensiun. employee benefit obligations.
Grup menentukan tingkat diskonto yang sesuai The Group determines the appropriate discount rate
pada akhir periode pelaporan, yakni zero coupon at the end of each year, which is the zero coupon
bond yang digunakan untuk menentukan nilai kini bond that used to determine the present value of
arus kas keluar masa depan estimasian yang estimated future cash outflows expected to settle
diharapkan untuk menyelesaikan liabilitas the pension obligations.
pensiun.
Dalam menentukan tingkat suku bunga yang In determining the appropriate discount rate, the
sesuai, Grup mempertimbangkan imbal hasil Group considers the government bonds’ yields
obligasi pemerintah yang didenominasikan dalam denominated in currency and have similar period
mata uang imbalan akan dibayar dan memiliki with payments that will be made and have terms to
jangka waktu yang serupa dengan jangka waktu maturity approximating the terms of the related
liabilitas pensiun yang terkait. Asumsi kunci employee benefit liability. Other key assumptions
liabilitas pensiun lainnya sebagian ditentukan for pension obligations mostly are determined
berdasarkan kondisi pasar saat ini. based on current market conditions.
156
Page 1171
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) Key sources of estimation uncertainty (continued)
d. Kontrak asuransi d. Insurance contracts
Entitas anak mendasarkan asumsi dan The Subsidiary based its assumptions and
estimasinya pada parameter yang tersedia saat estimates on parameters available when the
laporan keuangan disusun. Namun, keadaan financial statements were prepared. Existing
yang ada dan asumsi tentang perkembangan di circumstances and assumptions about future
masa depan dapat berubah akibat perubahan developments, however, may change due to market
pasar atau keadaan yang muncul di luar kendali changes or circumstances arising that are beyond
Entitas Anak. Perubahan semacam itu akan the control of the Subsidiary. Such changes are
tercermin dalam asumsi saat perubahan tersebut reflected in the assumptions when they occur.
terjadi.
Sejak tanggal 1 Januari 2025 Since 1 January 2025
PSAK 117 berlaku untuk kontrak asuransi yang PSAK 117 applies to insurance contracts issued,
diterbitkan, kontrak reasuransi yang diterbitkan reinsurance contracts issued (inward business),
(bisnis masuk), kontrak reasuransi yang dimiliki reinsurance contracts held (outward business) and
(bisnis keluar), dan kontrak investasi dengan fitur investment contracts with discretionary participation
partisipasi diskresioner, asalkan Entitas Anak juga features provided the The Subsidiary also issues
menerbitkan kontrak asuransi. insurance contracts.
Contractual Service Margin (“CSM”) Contractual Service Margin (“CSM”)
Entitas Anak melakukan estimasi signifikan dalam The Subsidiary makes significant estimates in
pengukuran Contractual Service Margin (CSM) measuring the Contractual Service Margin (CSM).
dalam penilaian liabilitas asuransi. CSM mewakili The CSM represents the unearned profit for
laba yang belum direalisasi atas kontrak asuransi insurance contracts and is systematically amortized
dan diamortisasi secara sistematis selama periode over the coverage period.
pertanggungan.
Estimasi yang digunakan dalam penentuan CSM The estimates used in determining the CSM include
mencakup proyeksi arus kas masa depan, asumsi Projections of future cash flows, discount rate
tingkat diskonto, estimasi penyesuaian risiko dan assumptions, risk adjustment estimates and other
asumsi lainnya seperti mortalitas, morbiditas, dan assumptions such as mortality, morbidity, and
persistensi. persistency.
Perubahan asumsi atau estimasi ini dapat Changes in these assumptions or estimates may
berdampak signifikan terhadap jumlah CSM yang have a significant impact on the amount of CSM
diakui. Entitas Anak melakukan tinjauan dan recognized. The Subsidiary reviews and updates its
pembaruan estimasi secara berkala, setidaknya estimates periodically, at least at each reporting
setiap akhir periode pelaporan, sesuai dengan date, in line with emerging experience and updated
perkembangan informasi dan pengalaman aktual information.
Probability-weighted atas proyeksi arus kas masa Probability-weighted estimates of future cash flows
depan
Perkiraan arus kas masa depan mencerminkan The estimates of future cash flows reflect the
pandangan Entitas Anak terhadap kondisi saat ini Subsidiary’s view of current conditions at the
pada tanggal pelaporan, dan perkiraan terhadap reporting date and estimates of any relevant market
variabel pasar yang relevan konsisten dengan variables are consistent with observable market
harga pasar yang dapat diamati. prices.
Dalam memperkirakan arus kas masa depan, When estimating future cash flows, the Subsidiary
Entitas Anak mempertimbangkan ekspektasi saat takes into account current expectations of future
ini terhadap peristiwa masa depan yang mungkin events that might affect those cash flows.
mempengaruhi arus kas tersebut.
157
Page 1172
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) Key sources of estimation uncertainty (continued)
d. Kontrak asuransi (lanjutan) d. Insurance contracts (continued)
Sejak tanggal 1 Januari 2025 (lanjutan) Since 1 January 2025 (continued)
Probability-weighted atas proyeksi arus kas masa Probability-weighted estimates of future cash flows
depan (lanjutan) (continued)
Ada berbagai asumsi ekonomi dan non-ekonomi There is a wide range of economic and non-
yang digunakan sebagai masukan dalam proses econoomic assumptions that are used as inputs in
perkiraan arus kas masa depan, termasuk, namun the future cash flows estimation process including,
tidak terbatas pada, asumsi operasional seperti but not limited to, operating assumptions such as
morbiditas, mortalitas, persisten, dan biaya, serta morbidity, mortality, persistency and expenses, and
asumsi ekonomi seperti risk free rates dan illiquidity economic assumptions such as risk free rates and
premium. illiquidity premium.
Penyesuaian risiko untuk risiko non-keuangan Risk adjustment for non-financial risk
Pengukuran penyesuaian risiko harus The measurement of risk adjustment should reflect
mencerminkan kompensasi yang diperlukan oleh the compensation required by the Subsidiary for
Entitas Anak untuk menanggung ketidakpastian bearing the uncertainty around the amount and
terkait jumlah dan waktu arus kas masa depan yang timing of the future cash flows that arises from non-
timbul dari risiko non-keuangan saat Entitas Anak financial risk as the Subsidiary fulfils insurance
memenuhi kontrak asuransi. contracts.
Asumsi biaya yang digunakan dalam perkiraan Expense assumption used in future cash flow
arus kas masa depan estimation
Entitas Anak memperkirakan perkiraan biaya The Subsidiary estimates future cost projections
masa depan yang berkaitan dengan pelaksanaan related to contract execution using the current cost
kontrak menggunakan tingkat biaya saat ini yang rate adjusted for inflation. Most costs are
disesuaikan dengan inflasi. Sebagian besar biaya recognized as attributable costs (direct costs)
diakui sebagai biaya yang dapat diatribusikan consisting of acquisition and maintenance costs,
(biaya langsung) yang terdiri dari biaya akuisisi except for litigation costs and Corporate Social
dan pemeliharaan, kecuali biaya litigasi dan Responsibility (CSR) costs, which are classified as
Tanggung Jawab Sosial Perusahaan (CSR) yang non-attributable costs.
mana diklasifikasikan sebagai biaya yang tidak
dapat diatribusikan.
Tingkat diskonto Discount rates
Entitas anak akan menerapkan pendekatan The subsidiary will adopt a bottom-up approach
bottom-up dengan menggunakan kurva imbal using a market consistent yield curve based on risk
hasil yang konsisten dengan pasar berdasarkan free rate and applying illiquidity premium.
suku bunga bebas risiko dan penerapan premi
illikuiditas
Sebelum tanggal 1 Januari 2025 Before 1 January 2025
Liabilitas kepada pemegang polis (manfaat polis Liabilities to policyholders (future policy benefits
masa depan dari produk non-unit link dan estimasi from non-unit linked products and estimated claim
liabilitas klaim) Entitas Anak dicatat di laporan posisi liabilities) of Subsidiaries are recorded in the
keuangan konsolidasian sebagai bagian dari consolidated statement of financial position as part
liabilitas kontrak asuransi berdasarkan perhitungan of insurance contract liabilities based on actuarial
aktuaris dengan menggunakan asumsi aktuarial calculations using actuarial assumptions, which is
yaitu asumsi estimasi terbaik dan marjin atas risiko the best estimate assumptions and margin for risk
pemburukan. of deterioration.
158
Page 1173
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) Key sources of estimation uncertainty (continued)
e. Aset pajak tangguhan e. Deferred tax assets
Aset pajak tangguhan diakui atas seluruh Deferred tax assets are recognised for all deductible
perbedaan temporer yang dapat dikurangkan, temporary differences, as long as taxable income
sepanjang besar kemungkinannya bahwa most likely will be available so that the temporary
penghasilan kena pajak akan tersedia sehingga differences can be utilised. Significant estimation by
perbedaan temporer tersebut dapat digunakan. management are required in determining the
Estimasi signifikan oleh manajemen disyaratkan amount of deferred tax assets that can be
dalam menentukan jumlah aset pajak tangguhan recognised, based on utilisation period and the level
yang dapat diakui, berdasarkan saat penggunaan of taxable income and future tax planning
dan tingkat penghasilan kena pajak serta strategi strategies. The Bank does not consider some of the
perencanaan pajak masa depan. Bank tidak benefits of deferred tax assets as management
memperhitungkan sebagian manfaat aset pajak believes that those part of deferred tax assets will
tangguhan karena manajemen Bank berpendapat not be recoverable in the future.
bahwa aset pajak tangguhan tersebut tidak dapat
terpulihkan di masa yang akan datang.
f. Penyusutan dan estimasi umur manfaat aset f. Depreciation and estimated useful life of fixed
tetap assets
Biaya perolehan aset tetap disusutkan dengan Cost of acquisition of fixed assets are depreciated
menggunakan metode garis lurus berdasarkan using the straight-line method based on their
taksiran masa manfaat ekonomisnya. Manajemen estimated economic useful life. Bank’s
Bank mengestimasi masa manfaat ekonomis aset management estimates the useful lives of the fixed
tetap antara 4 (empat) sampai dengan 20 (dua assets between 4 (four) to 20 (twenty) years.
puluh) tahun.
Perubahan tingkat pemakaian dan perkembangan Changes in the level of usage and technological
teknologi dapat mempengaruhi masa manfaat developments could affect the economic useful lives
ekonomis dan nilai sisa aset, dan karenanya biaya and residual value of assets, and therefore future
penyusutan masa depan mungkin direvisi. depreciation charges may be revised.
Nilai tercatat atas aset tetap Bank diungkapkan The carrying value of the Bank’s fixed assets is
pada Catatan 18. disclosed in Note 18.
g. Penurunan nilai aset non-keuangan g. Impairment of non-financial assets
Bank Mandiri dan Entitas Anak mengevaluasi Bank Mandiri and its Subsidiaries assess
penurunan nilai aset non-keuangan apabila impairment of non-financial assets whenever there
terdapat kejadian atau perubahan keadaan yang are events or changes in circumstances indicate
mengindikasikan bahwa nilai tercatat aset non- that the carrying value of non-financial assets
keuangan tidak dapat dipulihkan kembali. Faktor- cannot be recovered. Important factors that could
faktor penting yang dapat menyebabkan cause impairment of non-financial assets are as
penurunan nilai aset non-keuangan adalah follows:
sebagai berikut:
a) Performa yang tidak tercapai secara a) Performance is not achieved significantly
signifikan terhadap ekspektasi historis atau against historical expectations or projected
proyeksi hasil operasi di masa yang akan operating results in the future;
datang;
b) Perubahan yang signifikan dalam cara b) A significant change in the way of the asset
penggunaan aset atau strategi bisnis secara usage or the overall business strategy; and
keseluruhan; dan
c) Industri atau tren ekonomi yang secara c) Industry or economic trends are significantly
signifikan bernilai negatif. negative.
159
Page 1174
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) Key sources of estimation uncertainty (continued)
g. Penurunan nilai aset non-keuangan (lanjutan) g. Impairment of non-financial assets (continued)
Manajemen Bank dan Entitas Anak mengakui The Management of the Bank and its Subsidiaries
kerugian penurunan nilai apabila nilai tercatat aset recognise an impairment loss if the carrying amount
melebihi nilai terpulihkannya. Nilai terpulihkan of the asset exceeds its recoverable amount.
adalah nilai yang lebih tinggi antara nilai wajar Recoverable amount is the higher value between
dikurang biaya pelepasan dengan nilai pakai aset the fair value minus costs of disposal and the value
(atau unit penghasil kas). Nilai terpulihkan in use of the asset (or cash-generating unit).
diestimasi untuk aset individual atau, jika tidak Recoverable amount is estimated for individual
memungkinkan, untuk unit penghasil kas yang assets or, if not possible, for the cash-generating
mana aset tersebut merupakan bagian daripada unit in which the asset is part of the unit.
unit tersebut.
h. Revaluasi atas nilai wajar tanah h. Revaluations of land
Grup menggunakan spesialis penilai independen The Group engaged independent valuation
untuk menilai nilai wajar atas tanah. Tanah dinilai specialists to assess fair value of land. Lands were
berdasarkan referensi atas bukti berdasarkan valued by reference to market-based evidence,
pasar, menggunakan nilai yang dapat diukur using comparable prices adjusted for specific
setelah disesuaikan dengan faktor pasar spesifik market factors such as location and condition of
seperti lokasi dan kondisi dari tanah. land.
i. Menentukan jangka waktu kontrak dengan i. Determine the contract term with options for
opsi perpanjangan dan penghentian kontrak - extension and termination of the contract - the
Grup sebagai penyewa Group as lessee
Grup menentukan jangka waktu sewa sebagai The Group determines the lease term as the term of
jangka waktu sewa yang tidak dapat dibatalkan, the lease that cannot be canceled, together with the
bersama dengan periode yang dicakup oleh opsi period covered based on the option to extend the
untuk memperpanjang masa sewa jika dipastikan lease if it is determined to be exercised, or any
akan dilaksanakan, atau periode apa pun yang period covered by the option to terminate the lease,
dicakup oleh opsi untuk menghentikan sewa, jika if it is reasonably not to do so.
cukup wajar untuk tidak dilakukan.
Grup memiliki beberapa kontrak sewa yang The Group has several lease contracts that include
mencakup opsi perpanjangan dan penghentian options for extension and termination of the lease
jangka waktu sewa. Grup menerapkan penilaian terms. The Group applies its judgment in evaluating
dalam mengevaluasi apakah dapat dipastikan jika whether it is certain to exercise the option to extend
akan menggunakan opsi untuk memperpanjang or terminate the lease. This is done by considering
atau menghentikan sewa. Hal tersebut dilakukan all relevant facts and circumstances that provide
dengan mempertimbangkan seluruh fakta dan economic incentives to extend or terminate the
keadaan yang relevan yang memberikan insentif lease. After the commencement date, the Group
ekonomi untuk melakukan perpanjangan atau reassesses the lease term, if there is a significant
penghentian sewa. Setelah tanggal dimulainya, event or change in circumstances which is under its
Grup menilai kembali masa sewa, jika terdapat control and affects whether the lessee is certain
peristiwa atau perubahan signifikan dalam enough to exercise the option to extend or terminate
keadaan yang berada dalam kendali dan the lease.
mempengaruhi apakah penyewa cukup pasti
untuk mengeksekusi opsi memperpanjang atau
menghentikan sewa.
160
Page 1175
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) Key sources of estimation uncertainty (continued)
Pertimbangan akuntansi yang penting Significant accounting judgements
Pertimbangan akuntansi yang penting dalam Accounting judgements that are important in applying
menerapkan kebijakan akuntansi Bank dan Entitas accounting policies of the Bank and its Subsidiaries
Anak meliputi: include:
a. Usaha yang berkelanjutan a. Going concern
Manajemen Bank dan Entitas Anak telah The Management of the Bank and its Subsidiaries
melakukan penilaian atas kemampuan Bank dan have assessed the ability of the Bank and its
Entitas Anak untuk melanjutkan kelangsungan Subsidiaries to continue its business and believes
usahanya dan berkeyakinan bahwa Bank dan that the Bank and Subsidiaries have the resources
Entitas Anak memiliki sumber daya untuk to continue their business in the future. In addition,
melanjutkan usahanya di masa mendatang. management is not aware of any material
Selain itu, manajemen tidak mengetahui adanya uncertainties that may cause significant doubt on
ketidakpastian material yang dapat menimbulkan the ability of the Bank and Subsidiaries to maintain
keraguan yang signifikan terhadap kemampuan its viability. Therefore, the consolidated financial
Bank dan Entitas Anak untuk mempertahankan statements have been prepared on the basis of a
kelangsungan hidupnya. Oleh karena itu, laporan going concern.
keuangan konsolidasian telah disusun atas dasar
usaha yang berkelanjutan.
b. Klasifikasi aset dan liabilitas keuangan b. Classification of financial assets and liabilities
Manajemen Bank dan Entitas Anak menetapkan The Management of the Bank and its Subsidiaries
klasifikasi atas aset dan liabilitas tertentu sebagai determine the classification of certain assets and
aset keuangan dan liabilitas keuangan dengan liabilities as financial assets and financial liabilities
mempertimbangkan bila definisi yang ditetapkan by considering whether the definitions set under
PSAK 109 telah dipenuhi sejak 1 Januari 2020. SFAS 109 have been fulfilled since 1 January 2020.
Dengan demikian, aset keuangan dan liabilitas Accordingly, financial assets and financial liabilities
keuangan diakui sesuai dengan kebijakan are recognised in accordance with the accounting
akuntansi Bank dan Entitas Anak seperti policy of the Bank and its Subsidiaries as disclosed
diungkapkan pada Catatan 2.c.vi. in Note 2.c.vi.
4. GIRO PADA BANK INDONESIA 4. CURRENT ACCOUNTS WITH BANK INDONESIA
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah 219.552.183 91.407.695 Rupiah
Dolar Amerika Serikat United States Dollar
(Catatan 62.B.(iv)) 18.737.295 13.738.349 (Note 62.B.(iv))
Total 238.289.478 105.146.044 Total
161
Page 1176
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. GIRO PADA BANK LAIN 5. CURRENT ACCOUNTS WITH OTHER BANKS
a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currency, related parties and third parties:
ketiga:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Pihak berelasi (Catatan 56) 102.858 116.554 Related parties (Note 56)
Pihak ketiga 120.456 287.836 Third parties
Total 223.314 404.390 Total
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) 99.035 77.857 Related parties (Note 56)
Pihak ketiga 60.630.234 46.186.192 Third parties
Total (Catatan 62.B.(iv)) 60.729.269 46.264.049 Total (Note 62.B.(iv))
60.952.583 46.668.439
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (27.621) (30.755) impairment losses
Neto 60.924.962 46.637.684 Net
Termasuk dalam mata uang asing adalah Included in foreign currencies are mainly Great
terutama mata uang Pound Sterling Inggris, Dolar Britain Pound Sterling, United States Dollar,
Amerika Serikat, Euro Eropa, Yen Jepang, Dolar European Euro, Japanese Yen, Australian Dollar,
Australia, Dolar Hong Kong, Yuan China, dan Hong Kong Dollar, Chinese Yuan, and Singapore
Dolar Singapura. Dollar.
Berikut adalah perubahan giro pada bank lain Movements of current accounts with other banks
dengan klasifikasi biaya perolehan diamortisasi: classified as amortised cost are as follows:
31 Desember 2025/31 December 2025
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal 45.245.481 - - 1.422.958 46.668.439 Beginning balance
Pengukuran kembali bersih Remeasurement of
nilai tercatat**) 9.003.798 - - 1.238.501 10.242.299 net carrying amount**)
Aset keuangan baru New financial assets
yang diterbitkan atau originated or
dibeli 836.865 - - 8.146 845.011 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (18.745) - - (116.292) (135.037) derecognised
Total penambahan/(penurunan) Total increase/(decrease)
tahun berjalan 9.821.918 - - 1.130.355 10.952.273 during the year
Lain-lain***) 3.248.936 - - 82.935 3.331.871 Others***)
Saldo akhir 58.316.335 - - 2.636.248 60.952.583 Ending balance
*) *)
Tidak menerapkan PSAK 109. Not implement SFAS 109.
**) **)
Termasuk di dalam pengukuran kembali bersih adalah pembayaran Including in the net remeasurement is repayment.
kembali.
***) ***)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currencies translation.
162
Page 1177
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. GIRO PADA BANK LAIN (lanjutan) 5. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currency, related parties and third parties:
ketiga: (lanjutan) (continued)
Berikut adalah perubahan giro pada bank lain Movements of current accounts with other banks
dengan klasifikasi biaya perolehan diamortisasi: classified as amortised cost are as follows:
(lanjutan) (continued)
31 Desember 2024/31 December 2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal 34.603.165 - - 2.002.925 36.606.090 Beginning balance
Pengukuran kembali bersih Remeasurement of
nilai tercatat**) 9.886.963 - - (585.425) 9.301.538 net carrying amount**)
Aset keuangan baru New financial assets
yang diterbitkan atau originated or
dibeli 936.066 - - 115.510 1.051.576 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (330.333) - - (86.982) (417.315) derecognised
Total penambahan/(penurunan) Total increase/(decrease)
tahun berjalan 10.492.696 - - (556.897) 9.935.799 during the year
Lain-lain***) 149.620 - - (23.070) 126.550 Others***)
Saldo akhir 45.245.481 - - 1.422.958 46.668.439 Ending balance
*) *)
Tidak menerapkan PSAK 109. Not implement SFAS 109.
**) **)
Termasuk di dalam pengukuran kembali bersih adalah pembayaran Including in the net remeasurement is repayment.
kembali.
***) ***)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currencies translation.
b. Tingkat suku bunga rata-rata (yield) per tahun: b. The average interest rate (yield) per annum:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah 0,00% 0,97% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent
dalam Rupiah) 1,84% 2,34% in Rupiah)
c. Mutasi cadangan kerugian penurunan nilai giro c. Movements of allowance for impairment losses on
pada bank lain: current accounts with other banks are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Saldo awal 30.755 32.205 Beginning balance
Pembalikan selama Reversal during
tahun berjalan (Catatan 46) (5.159) (2.674) the year (Note 46)
Lain-lain*) 2.025 1.224 Others*)
Saldo akhir 27.621 30.755 Ending balance
*) *)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currencies translation.
163
Page 1178
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. GIRO PADA BANK LAIN (lanjutan) 5. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
c. Mutasi cadangan kerugian penurunan nilai giro c. Movements of allowance for impairment losses on
pada bank lain: (lanjutan) current accounts with other banks are as follows:
(continued)
31 Desember 2025/31 December 2025
Syariah*)/ Jumlah/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal 15.946 - - 14.809 30.755 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (7.919) - - 2.236 (5.683) losses allowance
Aset keuangan baru New financial assets
yang diterbitkan atau originated or
dibeli 525 - - - 525 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (1) - - - (1) derecognised
Total pembentukan/(pembalikan) Total allowance/(reversal)
tahun berjalan (7.395) - - 2.236 (5.159) during the year
Lain-lain**) 1.283 - - 742 2.025 Others**)
Saldo akhir 9.834 - - 17.787 27.621 Ending balance
31 Desember 2024/31 December 2024
Syariah*)/ Jumlah/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal 11.461 - - 20.744 32.205 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 3.833 - - (6.998) (3.165) losses allowance
Aset keuangan baru New financial assets
yang diterbitkan atau originated or
dibeli 585 - - - 585 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (94) - - - (94) derecognised
Total pembentukan/(pembalikan) Total allowance/(reversal)
tahun berjalan 4.324 - - (6.998) (2.674) during the year
Lain-lain**) 161 - - 1.063 1.224 Others**)
Saldo akhir 15.946 - - 14.809 30.755 Ending balance
*) *)
Tidak menerapkan PSAK 109. Not implement SFAS 109.
**) **)
Termasuk di dalam pengukuran kembali bersih penyisihan kerugian, Including in the net remeasurement of losses allowance is repayment.
adalah pembayaran kembali.
***) ***)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currencies translation.
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai giro pada bank lain telah impairment losses on current accounts with other
memadai. banks is adequate.
d. Informasi mengenai pengelompokan berdasarkan d. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” from sharia
“mengalami penurunan nilai” untuk aset keuangan Subsidiary are disclosed in Note 62.A.
dari Entitas Anak syariah diungkapkan pada
Catatan 62.A.
e. Berdasarkan kolektibilitas sesuai POJK: e. By collectability based on FSA regulation:
Kolektibilitas giro pada bank lain sesuai POJK Collectability of current accounts with other banks in
diungkapkan pada Catatan 65. accordance with FSA regulation are disclosed in
Note 65.
164
Page 1179
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
a. Berdasarkan jenis, mata uang, dan jatuh tempo: a. By type, currency, and maturity:
Jatuh tempo/ 31 Desember 2025/ 31 Desember 2024/
Maturity 31 December 2025 31 December 2024
Rupiah Rupiah
Bank Indonesia < 1 bulan/month 17.269.118 30.179.682 Bank Indonesia
Call money < 1 bulan/month 40.000 125.000 Call money
Penempatan “fixed-term” ≥ 6 bulan ≤ 12 bulan/ Fixed term placement
≥ 6 months ≤12 months 403.758 440.848
Deposito berjangka < 1 bulan/month 1.304.409 1.107.060 Time deposits
≥ 1 bulan ≤ 3 bulan/
≥ 1 month ≤ 3 months 174.370 522.093
> 3 bulan ≤ 6 bulan/
> 3 months ≤ 6 months 1.250 159.000
> 6 bulan ≤ 12 bulan/
> 6 months ≤ 12 months 189.600 2.700
Jumlah 19.382.505 32.536.383 Total
Mata uang asing Foreign currencies
Bank Indonesia < 1 bulan/month 22.928.125 19.394.475 Bank Indonesia
Call money < 1 bulan/month 1.517.678 5.588.293 Call money
Penempatan “fixed-term” < 1 bulan/month 2.890.374 2.307.586 Fixed term placement
> 1 bulan ≤ 3 bulan/
> 1 month ≤ 3 months 609.387 269.230
> 3 bulan < 6 bulan/
> 3 month < 6 months - -
> 6 bulan < 12 bulan/
> 6 months < 12 months 492.514 -
> 12 bulan ≤ 36 bulan/
> 12 months ≤ 36 months 1.448.627 1.506.854
> 36 bulan/ > 36 months 16.151 408.334
Deposito berjangka < 1 bulan/month 1.186.473 1.194.973 Time deposits
> 1 bulan ≤ 3 bulan/
> 1 month ≤ 3 months - -
> 3 bulan ≤ 6 bulan/
> 3 months ≤ 6 months - 11.963
> 6 bulan ≤ 12 bulan/
> 6 months ≤ 12 months - 11.963
Jumlah (Catatan 62.B.(iv)) 31.089.329 30.693.671 Total (Note 62.B.(iv))
50.471.834 63.230.054
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (1.586 ) (1.679 ) impairment losses
Neto 50.470.248 63.228.375 Net
Berikut adalah perubahan penempatan pada Bank Movements of placement with Bank Indonesia and
Indonesia dan bank lain dengan klasifikasi biaya other banks classified as amortised cost are as
perolehan diamortisasi: follows:
31 Desember 2025/31 December 2025
Syariah/
Stage 1 Stage 2 Stage 3 Sharia Total
Saldo awal 12.359.890 - - 50.870.164 63.230.054 Beginning balance
Pengukuran kembali bersih Remeasurement of net
*)
nilai tercatat 652.796 - - - 652.796 carrying amount*)
Aset keuangan baru New financial assets
yang diterbitkan atau originated or
dibeli 148.831.565 - - 105.791.753 254.623.318 purchased
Aset keuangan yang dihentikan Financial assets
pengakuannya (134.016.842 ) - - (134.759.642 ) (268.776.484 ) derecognised
Total penambahan/ Total increase/
(penurunan) tahun (decrease) during
berjalan 15.467.519 - - (28.967.889 ) (13.500.370) the year
Lain-lain**) 481.572 - - 260.578 742.150 Others**)
Saldo akhir 28.308.981 - - 22.162.853 50.471.834 Ending balance
*) *)
Termasuk di dalam pengukuran kembali bersih adalah pembayaran Including in the net remeasurement is repayment.
kembali.
**) **)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currencies translation.
165
Page 1180
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
a. Berdasarkan jenis, mata uang, dan jatuh tempo: a. By type, currency, and maturity: (continued)
(lanjutan)
Berikut adalah perubahan penempatan pada Bank Movements of placement with Bank Indonesia and
Indonesia dan bank lain dengan klasifikasi biaya other banks classified as amortised cost are as
perolehan diamortisasi: (lanjutan) follows: (continued)
31 Desember 2024/31 December 2024
Syariah/
Stage 1 Stage 2 Stage 3 Sharia Total
Saldo awal 58.533.271 - - 15.354.886 73.888.157 Beginning balance
Pengukuran kembali bersih Remeasurement of net
*)
nilai tercatat (3.612.443 ) - - - (3.612.443 ) carrying amount*)
Aset keuangan baru New financial assets
yang diterbitkan atau originated or
dibeli 102.202.686 - - 85.652.975 187.855.661 purchased
Aset keuangan yang dihentikan Financial assets
pengakuannya (147.201.855 ) - - (49.625.000 ) (196.826.855 ) derecognised
Total penambahan/ Total increase/
(penurunan) tahun (decrease) during
berjalan (48.611.612 ) - - 36.027.975 (12.583.637 ) the year
Lain-lain**) 2.438.231 - - (512.697 ) 1.925.534 Others**)
Saldo akhir 12.359.890 - - 50.870.164 63.230.054 Ending balance
*) *)
Termasuk di dalam pengukuran kembali bersih adalah pembayaran Including in the net remeasurement is repayment.
kembali.
**) **)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currencies translation.
b. Berdasarkan pihak berelasi dan pihak ketiga: b. By related parties and third parties:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Pihak berelasi (Catatan 56) 486.159 539.967 Related parties (Note 56)
Pihak ketiga 18.896.346 31.996.416 Third parties
Total 19.382.505 32.536.383 Total
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) 800.400 2.567.153 Related parties (Note 56)
Pihak ketiga 30.288.929 28.126.518 Third parties
Total (Catatan 62.B.(iv)) 31.089.329 30.693.671 Total (Note 62.B.(iv))
50.471.834 63.230.054
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.586 ) (1.679 ) impairment losses
Neto 50.470.248 63.228.375 Net
c. Penempatan berdasarkan counterparty: c. By counterparty:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Deposit Facility Deposit Facility
Pihak ketiga Third parties
Bank Indonesia 17.269.117 30.179.682 Bank Indonesia
Call Money Call Money
Pihak ketiga Third parties
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Kalimantan Selatan - 125.000 Kalimantan Selatan
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Tenggara 40.000 - Sulawesi Tenggara
166
Page 1181
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
c. Penempatan berdasarkan counterparty: (lanjutan) c. By counterparty: (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah (lanjutan) Rupiah (continued)
Fixed term Fixed term
Pihak ketiga Third parties
PT Bank UOB Indonesia 403.758 440.848 PT Bank UOB Indonesia
Deposito Time deposits
Pihak berelasi Related parties
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 426.129 191.827 (Persero) Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 60.030 172.530 (Persero) Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk - Unit (Persero) Tbk - Unit
Usaha Syariah - 175.610 Usaha Syariah
486.159 539.967
Pihak ketiga Third parties
Citibank 506.090 353.885 Citibank
PT Bank Mega Tbk 156.500 1.400 PT Bank Mega Tbk
PT Bank BTPN Syariah Tbk 105.900 77.172 PT Bank BTPN Syariah Tbk
Bank Syariah Nasional 98.410 - Bank Syariah Nasional
PT Bank Danamon Syariah 98.300 172.959 PT Bank Danamon Syariah
PT Bank Pembangunan PT Bank Pembangunan
Daerah Jawa Barat Daerah Jawa Barat
dan Banten Tbk 45.600 183.000 dan Banten Tbk
PT Bank DKI 45.000 114.000 PT Bank DKI
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sumatera Barat (Bank Nagari) 40.000 12.500 Sumatera Barat (Bank Nagari)
PT Bank Maybank Indonesia Tbk - PT Bank Maybank Indonesia Tbk
Unit Usaha Syariah 24.170 151.670 - Unit Usaha Syariah
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Jawa Barat dan Banten
Tbk - Unit Usaha Syariah 23.000 34.000 Tbk - Unit Usaha Syariah
PT Bank Maybank Indonesia Tbk 13.000 3.800 PT Bank Maybank Indonesia Tbk
PT Bank Danamon 6.500 - PT Bank Danamon
PT Bank Hibank Indonesia 5.000 - PT Bank Hibank Indonesia
PT Bank DKI Syariah PT Bank DKI Syariah
(Unit Usaha Syariah) 4.000 46.500 (Unit Usaha Sharia)
Standard Chartered Bank 3.000 - Standard Chartered Bank
PT Bank Pan Indonesia Tbk 3.000 - PT Bank Pan Indonesia Tbk
PT Bank Permata Tbk 3.000 - PT Bank Permata Tbk
PT Bank UOB Indonesia 3.000 - PT Bank UOB Indonesia
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara Gorontalo - 17.500 Sulawesi Utara Gorontalo
PT Bank Permata Syariah Tbk - 24.000 PT Bank Permata Syariah Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sumatera Utara Tbk - 20.000 Sumatera Utara Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Selatan dan Sulawesi Selatan dan
Sulawesi Barat - 12.500 Sulawesi Barat
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Lampung - 5.000 Lampung
Lainnya - 21.000 Others
1.669.629 1.790.853
Total Rupiah 19.382.504 32.536.383 Total Rupiah
Mata uang asing Foreign currencies
USD USD
Term deposits Term deposits
Pihak ketiga Third parties
Bank Indonesia 22.928.125 19.394.475 Bank Indonesia
Call money Call money
Pihak berelasi Related parties
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 667.000 1.287.600 (Persero) Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk - 965.700 (Persero) Tbk
167
Page 1182
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
c. Penempatan berdasarkan counterparty: (lanjutan) c. By counterparty: (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Mata uang asing (lanjutan) Foreign currencies (continued)
USD (lanjutan) USD (continued)
Call money (lanjutan) Call money (continued)
Pihak ketiga Third parties
Bank of New York 406.036 278.444 Bank of New York
HSBC Bank USA N.A. 405.203 360.528 HSBC Bank USA N.A.
BNP Paribas S.A 25.432 15.399 BNP Paribas S.A
HSBC Hong Kong 14.007 - HSBC Hong Kong
CIMB Bank Berhad CIMB Bank Berhad
Shanghai Branch - 160.950 Shanghai Branch
Wells Fargo Bank N.A. - 2.519.672 Wells Fargo Bank N.A.
1.517.678 5.588.293
Fixed term Fixed term
JP Morgan Chase Bank N.A. 2.202.509 1.784.407 JP Morgan Chase Bank N.A.
Standard Chartered Bank 1.803.520 1.505.514 Standard Chartered Bank
Standard Chartered Bank China Standard Chartered Bank China
Limited 250.125 - Limited
Bank of China Limited 175.087 220.502 Bank of China Limited
PT Bank HSBC Indonesia 95.875 82.096 PT Bank HSBC Indonesia
BNP Paribas Hong Kong Branch 78.634 - BNP Paribas Hong Kong Branch
Bank of New York Corporation 15.008 14.486 Bank of New York Corporation
BNP Paribas S.A 12.483 85.649 BNP Paribas S.A
United Overseas Bank Limited 3.669 - United Overseas Bank Limited
United Overseas Bank - Singapura 8.504 - United Overseas Bank - Singapore
CTBC Bank Co. Ltd. Singapore CTBC Bank Co. Ltd. Singapore
Branch - 418.470 Branch
PT Bank DBS Indonesia - 48.685 PT Bank DBS Indonesia
Nomura Singapura Limited - 24.711 Nomura Singapore Limited
4.645.414 4.184.520
Pihak ketiga Third parties
CNY CNY
Fixed term Fixed term
Pihak ketiga Third parties
Bank of China 742.006 201.757 Bank of China
The Agricultural Bank Of China 69.634 - The Agricultural Bank Of China
811.640 201.757
HKD HKD
Term deposits Term deposits
Pihak ketiga Third parties
PT Bank HSBC Indonesia - 105.729 PT Bank HSBC Indonesia
USD USD
Deposito Time deposits
Pihak berelasi Related parties
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 133.400 136.808 (Persero) Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk - 177.045 (Persero) Tbk
133.400 313.853
Pihak ketiga Third parties
Citibank N.A 696.228 692.113 Citibank N.A
PT Bank CTBC Indonesia 183.425 177.045 PT Bank CTBC Indonesia
ANZ Bank 173.420 - ANZ Bank
1.053.073 869.158
168
Page 1183
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
c. Penempatan berdasarkan counterparty: (lanjutan) c. By counterparty: (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Mata uang asing (lanjutan) Foreign currencies (continued)
SGD SGD
Deposito Time deposits
Pihak ketiga Third parties
PT Bank UOB Indonesia - 35.886 PT Bank UOB Indonesia
1.053.073 1.218.897
Total mata uang asing 31.089.330 30.693.671 Total foreign currencies
50.471.834 63.230.054
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.586) (1.679) impairment losses
Neto 50.470.248 63.228.375 Net
d. Tingkat suku bunga rata-rata (yield) per tahun: d. Average interest rate (yield) per annum:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah 6,12% 4,10% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 3,88% 4,17% Rupiah)
e. Mutasi cadangan kerugian penurunan nilai e. Movements of allowance for impairment losses on
penempatan pada bank lain: placements with other banks:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Saldo awal 1.679 957 Beginning balance
Pembentukan/(pembalikan) selama Allowance/(reversal) during
tahun berjalan (Catatan 46) (400 ) 760 the year (Note 46)
Lain-lain*) 307 (38) Others*)
Saldo akhir 1.586 1.679 Ending balance
*) *)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currencies translation.
31 Desember 2025/31 December 2025
Stage 1 Stage 2 Stage 3 Total
Saldo awal 1.679 - - 1.679 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) (702) - - (702) losses allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 994 - - 994 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (692) - - (692) derecognised
Total pembalikan Total reversal
tahun berjalan (400) - - (400) during the year
Lain-lain**) 307 - - 307 Others**)
Saldo akhir 1.586 - - 1.586 Ending balance
169
Page 1184
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
e. Mutasi cadangan kerugian penurunan nilai e. Movements of allowance for impairment losses on
penempatan pada bank lain: (lanjutan) placements with other banks: (continued)
31 Desember 2024/31 December 2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 957 - - 957 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) 21 - - 21 losses allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 1.826 - - 1.826 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (1.087) - - (1.087) derecognised
Total pembentukan Total allowance
tahun berjalan 760 - - 760 during the year
Lain-lain**) (38) - - (38) Others**)
Saldo akhir 1.679 - - 1.679 Ending balance
*) *)
Termasuk di dalam pengukuran kembali bersih adalah pembayaran Including in the net remeasurement is repayment.
kembali.
**) **)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currencies translation.
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai penempatan pada Bank impairment losses on placements with Bank
Indonesia dan bank lain telah memadai. Indonesia and other banks is adequate.
f. Informasi mengenai pengelompokan berdasarkan f. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” from sharia
“mengalami penurunan nilai” untuk aset keuangan Subsidiary are disclosed in Note 62.A.
dari Entitas Anak syariah diungkapkan pada
Catatan 62.A.
g. Pada tanggal 31 Desember 2025 dan 2024, g. As of 31 December 2025 and 2024, placements with
penempatan dengan saldo USDNihil dan a balance of USDNil and USD1,535,315 (full
USD1.535.315 (nilai penuh) dijaminkan untuk amount) were pledged for fund borrowings from
fasilitas pinjaman yang diterima dari bank lain other banks (Note 36f).
(Catatan 36f).
h. Berdasarkan kolektibilitas sesuai POJK: h. By collectability based on FSA regulation:
Kolektibilitas penempatan pada Bank Indonesia Collectability of placements with Bank Indonesia and
dan bank lain sesuai POJK diungkapkan pada other banks in accordance with FSA regulation are
Catatan 65. disclosed in Note 65.
170
Page 1185
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EFEK-EFEK 7. MARKETABLE SECURITIES
a. Berdasarkan tujuan, pihak berelasi dan pihak a. By purpose, related parties and third parties:
ketiga:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Efek-efek Marketable securities
Pihak berelasi (Catatan 56): Related parties (Note 56):
Diukur pada nilai wajar Fair value through
melalui laba rugi 3.584.599 4.285.159 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 9.341.060 9.586.379 comprehensive income
Diukur pada biaya perolehan
diamortisasi 1.786.510 3.139.468 At amortised cost
Diukur pada biaya perolehan*) 40.836 79.569 At cost*)
14.753.005 17.090.575
Pihak ketiga: Third parties:
Diukur pada nilai wajar Fair value through
melalui laba rugi 47.262.394 17.604.380 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 45.473.051 37.408.046 comprehensive income
Diukur pada biaya perolehan
diamortisasi 2.788.589 5.842.595 At amortised cost
Diukur pada biaya perolehan*) 1.959.526 3.161.962 At cost*)
97.483.560 64.016.983
**)
Investasi pada unit-link Investments in unit-link contracts **)
Pihak berelasi (Catatan 56): Related parties (Note 56):
Diukur pada nilai wajar Fair value through
melalui laba rugi 2.281.292 3.132.500 profit or loss
Pihak ketiga: Third parties:
Diukur pada nilai wajar Fair value through
melalui laba rugi 9.565.413 11.101.498 profit or loss
11.846.705 14.233.998
Total 124.083.270 95.341.556 Total
Ditambah/(dikurangi): Add/(less):
Premium/(diskonto) yang Unamortised premium/
belum diamortisasi 780 (27.018 ) discount)
Keuntungan yang belum Unrealised gain on
direalisasi dari kenaikan increase in fair value
nilai wajar efek-efek 684.644 215.010 of marketable securities
Cadangan kerugian Allowance for
penurunan nilai (40.720) (51.497) impairment losses
644.704 136.495
Neto 124.727.974 95.478.051 Net
*) *)
Efek-efek yang dimiliki oleh Entitas Anak. Marketable securities owned by Subsidiary.
**) **)
Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang Investments in unit-link contracts are investments owned by policyholders
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai of unit-link contracts of Subsidiary which are presented at fair value.
wajar.
171
Page 1186
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
a. Berdasarkan tujuan, pihak berelasi dan pihak a. By purpose, related parties and third parties:
ketiga: (lanjutan) (continued)
Berikut adalah perubahan efek-efek dengan Movements of marketable securities classified as at
klasifikasi biaya perolehan diamortisasi dan biaya amortised cost and at cost less unamortized
perolehan setelah dikurangi diskonto yang belum discount rate are as follows:
diamortisasi:
31 Desember 2025/31 December 2025
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal 8.896.799 58.246 - 3.241.531 12.196.576 Beginning balance
Pengukuran kembali 27.910 - - - 27.910 Remeasurement
Aset keuangan yang New purchased financial
baru dibeli 1.570.875 - - 2.073.884 3.644.759 assets
Aset keuangan yang Matured or sold financial
jatuh tempo atau dijual (5.900.989) - - (3.310.416) (9.211.405) assets
Total penambahan Total increase
tahun berjalan (4.302.204) - - (1.236.532) (5.538.736) during the year
Lain-lain**) (76.962) - - (4.637) (81.599) Others**)
Saldo akhir 4.517.633 58.246 - 2.000.362 6.576.241 Ending balance
*) *)
Tidak menerapkan PSAK 109. Not implement SFAS 109.
**) **)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currencies translation.
31 Desember 2024/31 December 2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal 5.850.129 58.246 - 1.300.883 7.209.258 Beginning balance
Pengukuran kembali 20.099 - - - 20.099 Remeasurement
Aset keuangan yang New purchased financial
baru dibeli 4.844.950 - - 2.716.616 7.561.566 assets
Aset keuangan yang Matured or sold financial
jatuh tempo atau dijual (2.362.337) - - (759.858) (3.122.195) assets
Total penambahan Total increase
tahun berjalan 2.502.712 - - 1.956.758 4.459.470 during the year
Lain-lain**) 543.958 - - (16.110) 527.848 Others**)
Saldo akhir 8.896.799 58.246 - 3.241.531 12.196.576 Ending balance
172
Page 1187
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
a. Berdasarkan tujuan, pihak berelasi dan pihak a. By purpose, related parties and third parties:
ketiga: (lanjutan) (continued)
Berikut adalah perubahan efek-efek dengan Movements of marketable securities classified as
klasifikasi nilai wajar melalui penghasilan fair value through other comprehensive income plus
komprehensif lain setelah ditambah keuntungan unrealised gain are as follows:
yang belum direalisasi:
31 Desember 2025/31 December 2025
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain income
Saldo awal 25.188.780 - 8.674 21.856.586 47.054.040 Beginning balance
Pengukuran kembali 911.601 - 1.418 (89.007) 824.012 Remeasurement
Aset keuangan yang New purchased financial
baru dibeli 22.480.679 - - 11.573.885 34.054.564 assets
Aset keuangan yang Matured or sold financial
jatuh tempo atau dijual (7.317.951) - - (19.516.529) (26.834.480) assets
Total penurunan Total decrease
tahun berjalan 16.074.329 - 1.418 (8.031.651) 8.044.096 during the year
Lain-lain**) 101.017 - - - 101.017 Others**)
Saldo akhir 41.364.126 - 10.092 13.824.935 55.199.153 Ending balance
31 Desember 2024/31 December 2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain income
Saldo awal 25.154.558 - 39.496 23.629.746 48.823.800 Beginning balance
Pengukuran kembali (607.733) - (12.007) (856.939) (1.476.679) Remeasurement
Aset keuangan yang New purchased financial
baru dibeli 2.994.950 - - 20.886.978 23.881.928 assets
Aset keuangan yang Matured or sold financial
jatuh tempo atau dijual (2.647.260) - (18.815) (21.803.199) (24.469.274) assets
Total penurunan Total decrease
tahun berjalan (260.043) - (30.822) (1.773.160) (2.064.025) during the year
Lain-lain**) 294.265 - - - 294.265 Others**)
Saldo akhir 25.188.780 - 8.674 21.856.586 47.054.040 Ending balance
*) *)
Tidak menerapkan PSAK 109. Not implement SFAS 109.
**) **)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currencies translation.
173
Page 1188
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan mata uang: b. By type dan currency:
Informasi tambahan mengenai kolektibilitas Bank Additional information regarding the collectability of
Indonesia disyaratkan oleh regulasi yang berlaku Bank Indonesia is required by applicable
dan bukan merupakan informasi yang regulations and is not required by Indonesian
dipersyaratkan oleh Standar Akuntansi Keuangan Financial Accounting Standards (SFAS 109). This
di Indonesia (PSAK 109). Informasi tambahan ini additional information is part of Note 65 of the
merupakan bagian dari Catatan 65 laporan consolidated financial statements.
keuangan konsolidasian.
31 Desember 2025/31 December 2025 31 Desember 2024/31 December 2024
Nilai
Nilai wajar/biaya Nilai Nilai
perolehan/ perolehan/ perolehan/ wajar/biaya
nilai Premi/ Keuntungan/ biaya nilai Premi/ Keuntungan/ perolehan/
nominal/ (diskonto) (kerugian) perolehan nominal/ (diskonto) (kerugian) biaya
nilai wajar/ yang belum yang belum diamortisasi/ nilai wajar/ yang belum yang belum perolehan
Cost/ diamortisasi/ direalisasi/ Fair value/at Cost/ diamortisasi/ direalisasi/ diamortisasi/
nominal Unamortised Unrealised cost/at nominal Unamortised Unrealised Fair value/at
value/ premiums/ gains/ amortised value/ premiums/ gains/ cost/at
fair value (discounts) (losses) cost fair value (discounts) (losses) amortised cost
Rupiah Rupiah
Diukur pada nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek Marketable securities
Sekuritas Rupiah Bank Indonesia
Bank Indonesia 20.628.757 - 124.349 20.753.106 7.730.767 - 49.854 7.780.621 Rupiah Securities
Sukuk Bank Sukuk
Indonesia 6.636.068 - 88.505 6.724.573 2.160.000 - 36.489 2.196.489 Bank Indonesia
Obligasi 3.717.317 - 34.671 3.751.988 4.059.684 - 39.720 4.099.404 Bonds
Negotiable certificate Negotiable certificate
of deposit 323.766 - 8.869 332.635 - - - - of deposits
Floating Rate Notes 411.667 - 989 412.656 - - - - Floating Rate Notes
Saham 1.682 - 9 1.691 316.704 - (6.257) 310.447 Shares
Efek Beragun Aset 38.116 - (1.173) 36.943 46.921 - 484 47.405 Asset-backed security
Sertifikat Investasi Interbank Mudharabah
Mudharabah Antarbank - - - - 100.003 - 140 100.143 Investment Certificate
Investasi pada unit-unit Investments in
reksa dana - - - - 229.499 - 45 229.544 mutual fund units
31.757.373 - 256.219 32.013.592 14.643.578 - 120.475 14.764.053
Investasi pada Investments in unit-link
unit-link *) contracts*)
Saham 7.553.295 - - 7.553.295 9.152.159 - - 9.152.159 Shares
Obligasi 1.601.895 - - 1.601.895 1.470.814 - - 1.470.814 Bonds
Investasi pada unit-unit Investments in
reksa dana 515.664 - - 515.664 - - - - mutual fund units
9.670.854 - - 9.670.854 10.622.973 - - 10.622.973
41.428.227 - 256.219 41.684.446 25.266.551 - 120.475 25.387.026
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income
Efek-efek Marketable securities
Investasi pada unit-unit Investments in
reksa dana 21.481.309 - 387.205 21.868.514 20.390.000 - 287.586 20.677.586 mutual fund units
Sekuritas Rupiah Bank Indonesia
Bank Indonesia 17.579.397 - 34.492 17.613.889 1.649.163 - (67.928) 1.581.235 Rupiah Securities
Sukuk Bank Indonesia 5.240.654 - - 5.240.654 11.184.698 - - 11.184.698 Sukuk Bank Indonesia
Obligasi 1.359.505 - 29.261 1.388.766 1.790.505 - (508) 1.789.997 Bonds
Saham 407.198 - (15.860) 391.338 294.289 - (29.867) 264.422 Shares
46.068.063 - 435.098 46.503.161 35.308.655 - 189.283 35.497.938
Diukur pada biaya perolehan
diamortisasi At amortised cost
Efek-efek Marketable securities
Obligasi 1.149.000 7 - 1.149.007 2.176.000 13 - 2.176.013 Bonds
Wesel ekspor 485.534 - - 485.534 490.939 - - 490.939 Export bills
Sekuritas Rupiah Bank Indonesia
Bank Indonesia 300.000 (40) - 299.960 3.004.868 (4.839) - 3.000.029 Rupiah Securities
Medium term notes 245.000 - - 245.000 245.000 - - 245.000 Medium term notes
Efek Beragun Aset 25.619 - - 25.619 42.153 - - 42.153 Asset-backed security
2.205.153 (33) - 2.205.120 5.958.960 (4.826) - 5.954.134
Diukur pada biaya perolehan**) At cost **)
Efek-efek Marketable securities
Sertifikat Pengelolaan Sharia Compliant
Dana Berdasarkan Interbank Fund
Prinsip Syariah Management
Antarbank (“SIPA”) 1.850.000 - - 1.850.000 2.400.000 - - 2.400.000 Certificate (“SIPA”)
Wesel ekspor 95.431 - - 95.431 195.860 - - 195.860 Export bills
Obligasi syariah perusahaan 45.000 - - 45.000 638.800 - - 638.800 Sharia corporate bonds
1.990.431 - - 1.990.431 3.234.660 - - 3.234.660
Total 91.691.874 (33) 691.317 92.383.158 69.768.826 (4.826) 309.758 70.073.758 Total
*) *)
Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang polis Unit-link investments are investments owned by policyholders in
pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai wajar. Subsidiary’s unit-link contracts which are presented at fair value.
**) **)
Efek-efek yang dimiliki oleh Entitas Anak. Marketable securities owned by Subsidiary.
174
Page 1189
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan mata uang: (lanjutan) b. By type and currency: (continued)
Informasi tambahan mengenai kolektibilitas Bank Additional information regarding the collectability of
Indonesia disyaratkan oleh regulasi yang berlaku Bank Indonesia is required by applicable
dan bukan merupakan informasi yang regulations and is not required by Indonesian
dipersyaratkan oleh Standar Akuntansi Keuangan Financial Accounting Standards (SFAS 109). This
di Indonesia (PSAK 109). Informasi tambahan ini additional information is part of Note 65 of the
merupakan bagian dari Catatan 65 laporan consolidated financial statements. (continued)
keuangan konsolidasian. (lanjutan)
31 Desember 2025/31 December 2025 31 Desember 2024/ 31 December 2024
Nilai
Nilai wajar/biaya Nilai Nilai
perolehan/ perolehan/ perolehan/ wajar/biaya
nilai Premi/ Keuntungan/ biaya nilai Premi/ Keuntungan/ perolehan/
nominal/ (diskonto) (kerugian) perolehan nominal/ (diskonto) (kerugian) biaya
nilai wajar/ yang belum yang belum diamortisasi/ nilai wajar/ yang belum yang belum perolehan
Cost/ diamortisasi/ direalisasi/ Fair value/at Cost/ diamortisasi/ direalisasi/ diamortisasi/
nominal Unamortised Unrealised cost/at nominal Unamortised Unrealised Fair value/at
value/ premiums/ gains/ amortised value/ premiums/ gains/ cost/at
fair value (discounts) (losses) cost fair value (discounts) (losses) amortised cost
Mata uang asing Foreign currencies
Diukur pada nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek Marketable securities
Treasury bills 15.380.990 - 8.885 15.389.875 6.788.230 - 29.718 6.817.948 Treasury bills
Sekuritas Valas Bank Indonesia Foreign
Bank Indonesia 1.606.076 - 8.141 1.614.217 431.276 - 1.344 432.620 Currency Securities
Treasury Bonds 1.575.849 - 16.206 1.592.055 - - - - Treasury Bonds
Sukuk Valas Bank Indonesia Foreign
Bank Indonesia 500.250 - 3.785 504.035 - - - - Currency Sukuk
Obligasi 26.455 - 6.365 32.820 26.455 - 3.858 30.313 Bonds
19.089.620 - 43.382 19.133.002 7.245.961 - 34.920 7.280.881
Investments in unit-link
Investasi pada unit-link *) contracts*)
Investasi pada unit-unit Investments in
reksa dana 2.175.851 - - 2.175.851 3.611.025 - - 3.611.025 mutual fund units
21.265.471 - 43.382 21.308.853 10.856.986 - 34.920 10.891.906
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income
Efek-efek Marketable securities
Sukuk Valas Bank Indonesia Foreign
Bank Indonesia 5.669.500 - - 5.669.500 8.127.975 - - 8.127.975 Currency Sukuk
Treasury bills 1.894.289 - (46.915) 1.847.374 1.868.799 - (89.761) 1.779.038 Treasury bills
Obligasi 1.182.258 - (3.140) 1.179.118 1.688.996 - (39.907) 1.649.089 Bonds
8.746.047 - (50.055) 8.695.992 11.685.770 - (129.668) 11.556.102
Diukur pada biaya perolehan
diamortisasi At amortised cost
Efek-efek Marketable securities
Wesel ekspor 999.595 - - 999.595 1.304.977 - - 1.304.977 Export bills
Obligasi 636.652 (6.890) - 629.762 977.756 (624) - 977.132 Bonds
Treasury bills 733.700 7.703 - 741.403 740.370 (21.568) - 718.802 Treasury bills
2.369.947 813 - 2.370.760 3.023.103 (22.192) - 3.000.911
Diukur pada biaya perolehan At cost
Efek-efek Marketable securities
Wesel ekspor 9.931 - - 9.931 6.871 - - 6.871 Export bills
Total (Catatan 62.B.(iv)) 32.391.396 813 (6.673) 32.385.536 25.572.730 (22.192) (94.748) 25.455.790 Total (Note 62.B.(iv))
124.083.270 780 684.644 124.768.694 95.341.556 (27.018) 215.010 95.529.548
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (40.720) (51.497) impairment losses
Neto 124.727.974 95.478.051 Net
*) *)
Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang polis Unit-link investments are investments owned by policyholders in
pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai wajar. Subsidiary’s unit-link contracts which are presented at fair value.
175
Page 1190
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
c. Berdasarkan sisa umur hingga jatuh tempo: c. By maturity:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Efek-efek Marketable securities
Rupiah Rupiah
Tidak mempunyai
jatuh tempo 408.880 840.493 No maturity date
< 1 tahun 59.814.570 36.986.818 < 1 year
> 1 < 5 tahun 17.670.284 17.621.256 > 1 < 5 years
> 5 < 10 tahun 4.099.985 3.669.985 > 5 < 10 years
> 10 tahun 27.301 27.301 > 10 years
Total 82.021.020 59.145.853 Total
Mata uang asing Foreign currencies
Tidak mempunyai
jatuh tempo 26.455 - No maturity date
< 1 tahun 27.250.932 18.811.242 < 1 year
> 1 < 5 tahun 2.597.887 2.211.101 > 1 < 5 years
> 5 < 10 tahun 245.378 900.033 > 5 < 10 years
> 10 tahun 94.893 39.329 > 10 years
Total 30.215.545 21.961.705 Total
Investasi pada unit-link*) Investments in unit-link contracts *)
Rupiah Rupiah
Tidak mempunyai
jatuh tempo 8.068.960 9.152.159 No maturity date
< 1 tahun 387.718 442.346 < 1 year
> 1 < 5 tahun 1.160.092 1.020.493 > 1 < 5 years
> 5 < 10 tahun 12.343 7.975 > 5 < 10 years
> 10 tahun 41.741 - > 10 years
Total 9.670.854 10.622.973 Total
Mata uang asing Foreign currencies
Tidak mempunyai
jatuh tempo 2.175.851 3.611.025 No maturity date
Total 11.846.705 14.233.998 Total
124.083.270 95.341.556
Ditambah/(dikurangi): Add/(less):
Premi yang belum diamortisasi 780 (27.018) Unamortised premiums
Keuntungan yang belum Unrealised gain on
direalisasi dari kenaikan increase in fair value of
nilai wajar efek-efek 684.644 215.010 marketable securities
Cadangan kerugian Allowance for
penurunan nilai (40.720) (51.497) impairment losses
644.704 136.495
Neto 124.727.974 95.478.051 Net
*) *)
Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang polis Unit-link investments are investments owned by policyholders in
pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai wajar. Subsidiary’s unit-link contracts which are presented at fair value.
176
Page 1191
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
d. Berdasarkan golongan penerbit: d. By issuer:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Efek-efek Marketable securities
Bank Sentral 58.572.370 34.288.747 Central Bank
Perusahaan 22.488.078 27.846.671 Corporate
Pemerintah 22.504.425 13.427.083 Government
Bank 8.671.692 5.545.057 Banks
112.236.565 81.107.558
Investasi pada unit-link *) Investments in unit-link contracts *)
Perusahaan 9.587.134 10.361.376 Corporate
Bank 2.259.571 3.866.365 Banks
Pemerintah - 6.257 Government
11.846.705 14.233.998
Total 124.083.270 95.341.556 Total
Ditambah/(dikurangi): Add/(less):
Premi yang belum diamortisasi 780 (27.018) Unamortised premiums
Keuntungan yang belum Unrealised gain on
direalisasi dari kenaikan increase in fair value
nilai wajar efek-efek 684.644 215.010 of marketable securities
Cadangan kerugian Allowance for
penurunan nilai (40.720) (51.497) impairment losses
644.704 136.495
Neto 124.727.974 95.478.051 Net
*) *)
Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang polis Unit-link investments are investments owned by policyholders in
pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai wajar. Subsidiary’s unit-link contracts which are presented at fair value.
e. Rincian obligasi berdasarkan peringkat: e. Details of bonds by rating:
Nilai wajar/biaya perolehan/
biaya perolehan diamortisasi
Fair value/at cost/
Peringkat*)/Rating*) at amortised cost
31 Desember 31 Desember 31 Desember 31 Desember
Lembaga 2025/ 2024/ 2025/ 2024/
pemeringkat/ 31 December 31 December 31 December 31 December
Rating agencies 2025 2024 2025 2024
Rupiah Rupiah
Diukur pada nilai wajar Fair value through
melalui laba rugi profit or loss
Efek-efek Marketable securities
Obligasi Bonds
Surat Perbendaharaan Surat Perbendaharaan
Negara**) - - - 2.945.949 4.068.630 Negara**)
PT Bank Negara Indonesia Tbk Fitch Ratings idAAA - 365.096 - PT Bank Negara Indonesia Tbk
PT Bank Rakyat Indonesia Tbk Pefindo idAAA - 254.060 - PT Bank Rakyat Indonesia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Timur Tbk - idAA- - 120.966 - Jawa Timur Tbk
PT Bank SMBC Indonesia Pefindo idAAA - 50.718 - PT Bank SMBC Indonesia
PT Sarana Multigriya Finansial PT Sarana Multigriya
(Persero) Pefindo idAAA idAAA 10.187 - Finansial (Persero)
PT Bank Tabungan Negara Tbk Pefindo idAAA - 5.014 - PT Bank Tabungan Negara Tbk
PT Bank Pan Indonesia Tbk Pefindo idAA idAA - 30.773 PT Bank Pan IndonesiaTbk
Efek beragun aset Asset-backed security
PT Sarana Multigriya Finansial PT Sarana Multigriya
(Persero) Pefindo idAAA idAAA 36.943 47.406 Finansial (Persero)
3.788.933 4.146.809
*) *)
Informasi peringkat obligasi diperoleh dari Bloomberg yang mencakup Information on rating of bonds were obtained from Bloomberg, which is
peringkat yang diberikan oleh lembaga pemeringkat seperti Pemeringkat based on ratings issued by the rating agencies, such as Pemeringkat Efek
Efek Indonesia (Pefindo), Standard and Poor’s, Moody’s dan Fitch Indonesia (Pefindo), Standard and Poor’s, Moody’s and Fitch Ratings.
Ratings.
**) **)
Tidak memiliki peringkat. No rating.
***) ***)
Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang Investments in unit-link contracts are investments owned by policyholder of
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai wajar unit link contracts of Subsidiary which are presented at fair value that is not
yang tidak diperingkat. rated.
177
Page 1192
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
e. Rincian obligasi berdasarkan peringkat: (lanjutan) e. Details of bonds by rating: (continued)
Nilai wajar/biaya perolehan/
biaya perolehan diamortisasi
Fair value/at cost/
Peringkat*)/Rating*) at amortised cost
31 Desember 31 Desember 31 Desember 31 Desember
Lembaga 2025/ 2024/ 2025/ 2024/
pemeringkat/ 31 December 31 December 31 December 31 December
Rating agencies 2025 2024 2025 2024
Rupiah (lanjutan) Rupiah (continued)
Diukur pada nilai wajar Fair value through
melalui laba rugi (lanjutan) profit or loss (continued)
Investasi pada unit-link ***) Investment in unit-link contracts***)
Obligasi Bonds
PT Mayora Indah Tbk - - - 106.244 69.811 PT Mayora Indah Tbk
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) - - - 103.776 120.217 (Persero)
PT Tower Bersama PT Tower Bersama
Infrastructure Tbk - - - 93.543 30.284 Infrastructure Tbk
PT Indomobil Finance Indonesia - - - 81.402 44.565 PT Indomobil Finance Indonesia
PT Summarecon Agung Tbk - - - 62.218 59.078 PT Summarecon Agung Tbk
PT XL Axiata Tbk - - - 61.583 76.179 PT XL Axiata Tbk
PT Indah Kiat Pulp & Paper Tbk - - - 61.171 55.702 PT Indah Kiat Pulp & Paper Tbk
PT Kereta Api Indonesia PT Kereta Api Indonesia
(Persero) - - - 59.374 47.181 (Persero)
PT Pegadaian (Persero) - - - 51.673 15.984 PT Pegadaian (Persero)
PT Merdeka Copper Gold Tbk - - - 51.562 33.533 PT Merdeka Copper Gold Tbk
PT Waskita Karya (Persero) Tbk - - - 51.487 49.704 PT Waskita Karya (Persero) Tbk
PT Angkasa Pura II (Persero) - - - 44.375 43.968 PT Angkasa Pura II (Persero)
PT Global Mediacom Tbk - - - 41.741 - PT Global Mediacom Tbk
PT Adhi Commuter Properti Tbk - - - 37.293 36.026 PT Adhi Commuter Properti Tbk
PT Oto Multiartha - - - 36.696 25.493 PT Oto Multiartha
PT Medco Energi Internasional Tbk - - - 30.697 55.652 PT Medco Energi Internasional Tbk
PT Bank Pan Indonesia Tbk - - - 30.522 23.187 PT Bank Pan Indonesia Tbk
PT Jasa Marga (Persero) Tbk - - - 27.166 11.746 PT Jasa Marga (Persero) Tbk
PT Adira Dinamika Multi PT Adira Dinamika Multi
Finance Tbk - - - 26.500 62.026 Finance Tbk
PT Merdeka Battery Materials Tbk - - - 25.716 - PT Merdeka Battery Materials Tbk
PT Federal International Finance - - - 25.207 92.700 PT Federal International Finance
PT Sarana Multi Infrastruktur 25.132 59.502 PT Sarana Multi Infrastruktur
PT Bussan Auto Finance - - - 24.308 39.944 PT Bussan Auto Finance
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Selatan dan Barat - - - Sulawesi Selatan dan Barat
(Persero) - - - 23.121 22.179 (Persero)
PT Bank Maybank Indonesia Tbk - - - 21.408 20.780 PT Bank Maybank Indonesia Tbk
PT Toyota Astra Financial Services - - - 22.338 20.334 PT Toyota Astra Financial Services
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk - - - 20.650 66.445 (Persero) Tbk
PT JACCS Mitra Pinasthika Mustika - - - 20.182 19.978 PT JACCS Mitra Pinasthika Mustika
PT Astra Sedaya Finance - - - 17.072 - PT Astra Sedaya Finance
PT Oki Pulp & Paper Mills - - - 15.398 25.021 PT Oki Pulp & Paper Mills
PT Wahana Ottomitra Multiartha Tbk - - - 15.322 36.958 PT Wahana Ottomitra Multiartha Tbk
PT BFI Finance Indonesia Tbk - - - 15.059 11.964 PT BFI Finance Indonesia Tbk
PT Permodalan Nasional Madani - - - 13.174 24.882 PT Permodalan Nasional Madani
PT Profesional Telekomunikasi PT Profesional Telekomunikasi
Indonesia - - - 5.094 24.815 Indonesia
PT Sinar Mas Multiartha Tbk - - - 10.446 10.090 PT Sinar Mas Multiartha Tbk
PT Indosat Tbk - - - 19.645 23.234 PT Indosat Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Timur Tbk - - - 30.051 - Jawa Timur Tbk
PT Indonesia Infrastructure PT Indonesia Infrastructure
Finance - - - 28.325 - Finance
PT Pindo Deli Pulp & Paper Mills - - - 20.450 - PT Pindo Deli Pulp & Paper Mills
Bank CIMB Niaga - - - 15.330 - Bank CIMB Niaga
PT Hino Finance Indonesia - - - 13.275 - PT Hino Finance Indonesia
PT Chandra Asri Pacific Tbk - - - - 20.032 PT Chandra Asri Pacific Tbk
Lain-lain - - - 116.169 91.620 Others
1.601.895 1.470.814
5.390.828 5.617.623
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain income
Efek-efek Marketable securities
Obligasi Bonds
PT Pupuk Indonesia (Persero) Fitch Ratings idAAA AAA(idn) 390.183 386.277 PT Pupuk Indonesia (Persero)
PT Hutama Karya (Persero) Pefindo idAAA idAA- 330.303 324.951 PT Hutama Karya (Persero)
PT XL Axiata Tbk Fitch Ratings AAA(idn) AAA(idn) 106.660 101.800 PT XL Axiata Tbk
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) Pefindo idAAA idAAA 103.553 103.352 Negara (Persero)
PT Indosat Tbk Pefindo idAAA idAAA 83.032 80.981 PT Indosat Tbk
*) *)
Informasi peringkat obligasi diperoleh dari Bloomberg yang mencakup Information on rating of bonds were obtained from Bloomberg, which is
peringkat yang diberikan oleh lembaga pemeringkat seperti Pemeringkat based on ratings issued by the rating agencies, such as Pemeringkat Efek
Efek Indonesia (Pefindo), Standard and Poor’s, Moody’s dan Fitch Indonesia (Pefindo), Standard and Poor’s, Moody’s and Fitch Ratings.
Ratings.
**) **)
Tidak memiliki peringkat. No rating.
***) ***)
Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang Investments in unit-link contracts are investments owned by policyholder of
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai unit link contracts of Subsidiary which are presented at fair value that is not
wajar yang tidak diperingkat. rated.
178
Page 1193
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
e. Rincian obligasi berdasarkan peringkat: (lanjutan) e. Details of bonds by rating: (continued)
Nilai wajar/biaya perolehan/
biaya perolehan diamortisasi
Fair value/at cost/
Peringkat*)/Rating*) at amortised cost
31 Desember 31 Desember 31 Desember 31 Desember
Lembaga 2025/ 2024/ 2025/ 2024/
pemeringkat/ 31 December 31 December 31 December 31 December
Rating agencies 2025 2024 2025 2024
Rupiah (lanjutan) Rupiah (continued)
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain (lanjutan) income (continued)
Efek-efek (lanjutan) Marketable securities (continued)
Obligasi (lanjutan) Bonds (continued)
PT Chandra Asri Pacific Tbk Pefindo idAA- idAA- 76.582 72.363 PT Chandra Asri Pacific Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk Pefindo idAAA idAAA 56.328 54.984 (Persero) Tbk
PT Profesional PT Profesional
Telekomunikasi Indonesia Pefindo idAAA AA-(idn) 50.343 48.987 Telekomunikasi Indonesia
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk Pefindo idAAA idAAA 50.188 98.744 Indonesia (Persero) Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk Fitch Ratings AAA(idn) AA+(idn) 49.298 75.588 (Persero) Tbk
PT Kereta Api Indonesia PT Kereta Api Indonesia
(Persero) Pefindo idAAA idAAA 42.619 41.140 (Persero)
PT Mayora Indah Tbk Pefindo idAA idAA 39.585 38.511 PT Mayora Indah Tbk
PT Wijaya Karya PT Wijaya Karya
(Persero) Tbk Pefindo idSD idBBB 10.092 8.674 (Persero) Tbk
PT Telkom Indonesia PT Telkom Indonesia
(Persero) Tbk Pefindo - idAAA - 59.402 (Persero) Tbk
PT Pegadaian Pefindo - idAAA - 128.692 PT Pegadaian
PT Dian Swastika Sentosa Tbk Pefindo - AA - 9.933 PT Dian Swastika Sentosa Tbk
PT Hartadinata Abadi Tbk Pefindo - AA - 4.108 PT Hartadinata Abadi Tbk
PT Tower Bersama PT Tower Bersama
Infrastructure Tbk Fitch Ratings - AA+(idn) - 39.803 Infrastructure Tbk
PT Pegadaian (Persero) Pefindo - AA- - 70.027 PT Pegadaian (Persero)
PT Indah Kiat Pulp & Paper Tbk Pefindo idA+ AA - 40.831 PT Indah Kiat Pulp & Paper Tbk
1.388.766 1.789.148
Diukur pada biaya perolehan
diamortisasi At amortised cost
Efek-efek Marketable securities
Obligasi Bonds
PT Hutama Karya PT Hutama Karya
(Persero) Pefindo idAA- idAA- 580.007 580.013 (Persero)
PT Pelabuhan Indonesia IV Pefindo idAAA idAAA 250.000 695.000 PT Pelabuhan Indonesia IV
PT Chandra Asri PT Chandra Asri
Pacific Tbk Pefindo idAA- idAA- 250.000 482.000 Pacific Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk Fitch Ratings AAA(idn) AA+(idn) 49.000 49.000 (Persero) Tbk
PT Kereta Api Indonesia PT Kereta Api Indonesia
(Persero) Pefindo idAAA idAAA 20.000 20.000 (Persero)
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) Pefindo - idAAA - 200.000 Negara (Persero)
PT Perusahaan Pengelola PT Perusahaan Pengelola
Aset Pefindo - idAA- - 150.000 Aset
Efek beragun aset Asset-backed security
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) Pefindo idAAA(sf) 25.619 42.153 (Persero)
1.174.626 2.218.166
*) *)
Informasi peringkat obligasi diperoleh dari Bloomberg yang mencakup Information on rating of bonds were obtained from Bloomberg, which is
peringkat yang diberikan oleh lembaga pemeringkat seperti Pemeringkat based on ratings issued by the rating agencies, such as Pemeringkat Efek
Efek Indonesia (Pefindo), Standard and Poor’s, Moody’s dan Fitch Indonesia (Pefindo), Standard and Poor’s, Moody’s and Fitch Ratings.
Ratings.
179
Page 1194
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
e. Rincian obligasi berdasarkan peringkat: (lanjutan) e. Details of bonds by rating: (continued)
Nilai wajar/biaya perolehan/
biaya perolehan diamortisasi
Fair value/at cost/
Peringkat*)/Rating*) at amortised cost
31 Desember 31 Desember 31 Desember 31 Desember
Lembaga 2025/ 2024/ 2025/ 2024/
pemeringkat/ 31 December 31 December 31 December 31 December
Rating agencies 2025 2024 2025 2024
Rupiah (lanjutan) Rupiah (continued)
Diukur pada biaya
perolehan***) At cost***)
Efek-efek Marketable securities
Obligasi syariah perusahaan Sharia corporate bonds
PT CIMB Niaga Auto Finance Fitch Ratings AA+(idn) AA+(idn) 45.000 45.000 PT CIMB Niaga Auto Finance
PT Medco Power Indonesia Pefindo idA idA - 150.000 PT Medco Power Indonesia
PT Indosat Tbk Pefindo idAAA idAAA - 213.800 PT Indosat Tbk
PT XL Axiata Tbk Fitch Ratings - AAA(idn) - 195.000 PT XL Axiata Tbk
PT BPD Kalimantan Selatan Fitch Ratings A(idn) A(idn) - 35.000 PT BPD Kalimantan Selatan
45.000 638.800
Total Rupiah 7.999.220 10.263.737 Total Rupiah
Mata uang asing Foreign currencies
Diukur pada nilai wajar Fair value through
melalui laba rugi profit or loss
Efek-efek Marketable securities
Obligasi Bonds
PT Millenio Amerta Data**) - - - 32.820 30.313 PT Millenio Amerta Data**)
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain income
Efek-efek Marketable securities
Obligasi Bonds
PT Pertamina (Persero) Moody‘s Baa2 Baa2 672.574 637.001 PT Pertamina (Persero)
PT Indonesia Asahan PT Indonesia Asahan
Aluminium Fitch Ratings BBB- BBB- 206.061 535.760 Aluminium
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) Tbk Moody‘s Baa3 Baa2 145.621 57.843 (Persero) Tbk
PT Indika Energy Tbk Moody‘s Ba3 Ba3 58.259 83.195 PT Indika Energy Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk Moody‘s Baa2 Ba2 20.689 46.502 (Persero) Tbk
Medco Maple Tree Pte Ltd. Moody’s B1 - 26.290 - Medco Maple Tree Pte Ltd.
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) Moody‘s Baa2 Baa2 32.953 30.531 Infrastruktur (Persero)
PT Delta Dunia Makmur Tbk Moody‘s Ba3 Ba3 - 24.270 PT Delta Dunia Makmur Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk Moody‘s Ba3 - 160.443 (Persero) Tbk
PT Medco Energi PT Medco Energi
Internasional Tbk Moody‘s B1 - 41.630 Internasional Tbk
Lain-lain Beragam/ Beragam/
various various - 16.671 31.914
1.179.118 1.649.089
Diukur pada biaya perolehan
diamortisasi At amortised cost
Efek-efek Marketable securities
Obligasi Bonds
PT Tower Bersama PT Tower Bersama
Infrastructure Tbk Fitch Ratings BBB- - 181.265 - Infrastructure Tbk
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) Moody‘s Baa2 Baa2 180.173 112.907 Negara (Persero)
PT Indonesia Infrastructure PT Indonesia Infrastructure
Finance Moody‘s Baa3 Baa3 99.927 96.570 Finance
Medco Maple Tree Pte Ltd Moody‘s B1 B1 69.504 64.380 Medco Maple Tree Pte Ltd
PT Pertamina (Persero) Moody‘s Baa2 Baa2 62.505 31.300 PT Pertamina (Persero)
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk Moody‘s Ba2 Ba2 36.388 35.087 (Persero) Tbk
Medco Oak Tree Pte Ltd Moody‘s - B1 - 81.586 Medco Oak Tree Pte Ltd
PT Indonesia Asahan PT Indonesia Asahan
Aluminium Fitch Ratings - BBB- - 234.251 Aluminium
PT Indonesia Asahan PT Indonesia Asahan
Aluminium Moody’s - Baa3 - 160.950 Aluminium
PT Pelabuhan Indonesia IV Moody‘s - Baa3 - 160.950 PT Pelabuhan Indonesia IV
629.762 977.981
Total mata uang asing 1.841.700 2.657.383 Total foreign currencies
Total 9.840.920 12.921.120 Total
*) *)
Informasi peringkat obligasi diperoleh dari Bloomberg yang mencakup Information on rating of bonds were obtained from Bloomberg, which is
peringkat yang diberikan oleh lembaga pemeringkat seperti Pemeringkat based on ratings issued by the rating agencies, such as Pemeringkat Efek
Efek Indonesia (Pefindo), Standard and Poor’s, Moody’s dan Fitch Indonesia (Pefindo), Standard and Poor’s, Moody’s and Fitch Ratings.
Ratings.
**) **)
Tidak memiliki peringkat. No rating.
***) ***)
Efek-efek yang dimiliki oleh Entitas Anak. Marketable securities owned by Subsidiary.
180
Page 1195
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
f. Tingkat suku bunga rata-rata (yield) per tahun: f. Average interest rate (yield) per annum:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah 7,06% 5,99% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 4,63% 4,01% Rupiah)
g. Mutasi cadangan kerugian penurunan nilai efek- g. Movements of allowance for impairment losses on
efek: marketable securities:
Mutasi cadangan kerugian penurunan nilai efek- Movements of allowance for impairment losses on
efek yang diukur pada biaya perolehan marketable securities measured at amortised cost
diamortisasi dan biaya perolehan: and at cost:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Saldo awal 51.497 150.275 Beginning balance
(Pembalikan)/pembentukan selama (Reversal)/Allowance during
tahun berjalan (Catatan 46) 24.746 (92.063) the year (Note 46)
Lain-lain*) (35.523) (6.715) Others*)
Saldo akhir 40.720 51.497 Ending balance
*) *)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currency translation.
31 Desember 2025/31 December 2025
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal 16.270 (4) - 35.231 51.497 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 33.812 4 - 2.759 36.575 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 521 - - - 521 purchased
Aset keuangan yang Financial asset
dihentikan pengakuannya (6.412) - - (5.938) (12.350) derecognised
Total pembentukan/ Total allowance/
(pembalikan) tahun (reversal) during
berjalan 27.921 4 - (3.179) 24.746 the year
Lain-lain**) (35.584) - - 61 (35.523) Others**)
Saldo akhir 8.607 - - 32.113 40.720 Ending balance
31 Desember 2024/31 December 2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal 17.822 (4) 8 132.449 150.275 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 5.380 - (8) 9.659 15.031 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 1.824 - - - 1.824 purchased
Aset keuangan yang Financial asset
dihentikan pengakuannya (2.041) - - (106.877) (108.918) derecognised
Total pembentukan/ Total allowance/
(pembalikan) tahun (reversal) during
berjalan 5.163 - (8) (97.218) (92.063) the year
Lain-lain**) (6.715) - - - (6.715) Others**)
Saldo akhir 16.270 (4) - 35.231 51.497 Ending balance
*) *)
Tidak menerapkan PSAK 109. Not implement SFAS 109.
**) **)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currency translation.
181
Page 1196
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
g. Mutasi cadangan kerugian penurunan nilai efek- g. Movements of allowance for impairment losses on
efek: (lanjutan) marketable securities: (continued)
Mutasi cadangan kerugian penurunan nilai efek- Movements of allowance for impairment losses on
efek yang diukur pada nilai wajar melalui marketable securities measured at fair value
penghasilan komprehensif lain: through other comprehensive income:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Saldo awal 9.633 30.311 Beginning balance
Pembentukan/(pembalikan) selama Allowance/(reversal) during
tahun berjalan (Catatan 46) 300 (20.678) the year (Note 46)
Saldo akhir 9.933 9.633 Ending balance
31 Desember 2025/31 December 2025
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal 2.712 - 6.921 - 9.633 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (972) - 1.341 - 369 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 69 - - - 69 purchased
Aset keuangan yang Financial asset
dihentikan pengakuannya (138) - - - (138) derecognised
Total pembentukan/ Total allowance/
(pembalikan) tahun (reversal) during
berjalan (1.041) - 1.341 - 300 the year
Saldo akhir 1.671 - 8.262 - 9.933 Ending balance
31 Desember 2024/31 December 2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal 5.461 - 24.850 - 30.311 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (1.977) - (5.918) - (7.895) losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 144 - - - 144 purchased
Aset keuangan yang Financial asset
dihentikan pengakuannya (916) - (12.011) - (12.927) derecognised
Total pembalikan Total reversal
tahun berjalan (2.749) - (17.929) - (20.678) during the year
Saldo akhir 2.712 - 6.921 - 9.633 Ending balance
*) *)
Tidak menerapkan PSAK 109. Not implement SFAS 109.
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai efek-efek telah impairment losses on marketable securities is
memadai. adequate.
h. Informasi mengenai pengelompokan berdasarkan h. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” from sharia
“mengalami penurunan nilai” untuk aset keuangan Subsidiary are disclosed in Note 62A.
dari Entitas Anak syariah diungkapkan pada
Catatan 62A.
182
Page 1197
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
i. Investasi dalam unit reksa dana pada Bank Mandiri i. Investment in mutual fund of the Bank measured at
saja yang diklasifikasikan sebagai diukur pada nilai fair value through other comprehensive income are
wajar melalui penghasilan komprehensif lain as follows:
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Reksa Dana Terproteksi Syailendra Protected Mutual Fund Syailendra
Capital Protected Fund 45 1.451.413 1.447.550 Capital Protected Fund 45
Reksa Dana Terproteksi Manulife Protected Mutual Fund Manulife
Proteksi Dana Utama III 1.327.339 1.321.424 Proteksi Dana Utama III
Reksa Dana Terproteksi Syailendra Protected Mutual Fund Syailendra
Capital Protected Fund 53 1.028.177 1.025.354 Capital Protected Fund 53
Reksa Dana Terproteksi Syailendra Protected Mutual Fund Syailendra
Capital Protected Fund 52 1.025.485 1.023.324 Capital Protected Fund 52
Reksa Dana Terproteksi BNI AM Protected Mutual Fund BNI AM
Proteksi Orchid 1.019.850 1.015.730 Proteksi Orchid
Reksa Dana Terproteksi BNI AM Protected Mutual Fund BNI AM
Proteksi Sunflower 1.010.257 1.010.117 Proteksi Sunflower
Reksa Dana Trimegah Terproteksi 24 914.077 912.804 Protected Mutual Fund Trimegah 24
Reksa Dana Terproteksi BNI AM Protected Mutual Fund BNI AM
Proteksi Rasamala 769.433 766.342 Proteksi Rasamala
Reksa Dana Terproteksi Manulife Protected Mutual Fund Manulife
Proteksi Dana Utama II 764.370 763.380 Proteksi Dana Utama II
Reksa Dana Terproteksi BNI AM Protected Mutual Fund BNI AM
Proteksi Magnifera 763.914 761.369 Proteksi Magnifera
Reksa Dana Trimegah Terproteksi 26 762.406 762.014 Protected Mutual Fund Trimegah 26
Reksa Dana Danareksa Proteksi 81 762.143 760.305 Protected Mutual Fund Danareksa 81
Reksa Dana Terproteksi Syailendra Protected Mutual Fund Syailendra
Capital Protected Fund 46 757.133 756.334 Capital Protected Fund 46
Reksa Dana Danareksa Protected Mutual Fund
Proteksi 79 710.010 710.675 Danareksa Proteksi 79
Reksa Dana Trimegah Terproteksi 21 634.309 1.007.889 Protected Mutual Fund Trimegah 21
Reksa Dana Terproteksi Protected Mutual Fund
Mandiri Investa 12 614.318 - Mandiri Investa 12
Reksa Dana Terproteksi BRI MI 107 614.305 - Protected Mutual Fund BRI MI 107
Reksa Dana Terproteksi Panin 26 610.066 606.806 Protected Mutual Fund Panin 26
Reksa Dana Terproteksi Syailendra Protected Mutual Fund Syailendra
Capital Protected Fund 63 609.335 - Capital Protected Fund 63
Reksa Dana Terproteksi Mandiri Protected Mutual Fund Mandiri
Investa 16 602.109 - Investa 16
Reksa Dana Terproteksi Protected Mutual Fund
Sucorinvest Proteksi 53 603.035 - Sucorinvest 16
Reksa Dana Terproteksi Recapital Protected Mutual Fund Recapital
Proteksi Cluster I 601.423 - Proteksi Cluster I
Reksa Dana Terproteksi Bahana Protected Mutual Fund Bahana
Centrum Protected Fund 221 500.834 499.384 Centrum Protected Fund 221
Reksa Dana Terproteksi Bahana Protected Mutual Fund Bahana
Centrum Protected Fund 222 497.990 496.520 Centrum Protected Fund 222
Reksa Dana Terproteksi Panin 17 - 993.523 Protected Mutual Fund Panin 17
Reksa Dana Terproteksi BNP Paribas Protected Mutual Fund BNP Paribas
Selaras VI - 991.762 Selaras VI
Reksa Dana Terproteksi BNP Protected Mutual Fund BNP
Paribas Selaras V - 501.066 Paribas Selaras V
18.953.731 18.133.672
j. Pada tanggal 31 Desember 2025, saldo efek-efek j. As of 31 December 2025, securities with total
yang dijual dengan janji untuk dibeli kembali amount of USD90,290,894 (full amount) and
masing-masing sebesar USD90.290.894 (nilai Rp105,432, respectively, were sold under
penuh) dan Rp105.432 (31 Desember 2024: repurchase agreements (31 December 2024:
USD38.809.348 (nilai penuh) dan Rp2.936.512). USD38,809,348 (full amount) and Rp2,936,512).
k. Berdasarkan kolektibilitas sesuai POJK: k. By collectability based on FSA regulation:
Kolektibilitas efek-efek sesuai POJK diungkapkan Collectability of marketable securities in accordance
pada Catatan 65. with FSA regulation are disclosed in Note 65.
183
Page 1198
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. OBLIGASI PEMERINTAH 8. GOVERNMENT BONDS
Akun ini terdiri dari obligasi yang dikeluarkan oleh This account consists of bonds issued by Government of
Pemerintah Republik Indonesia yang diperoleh Grup the Republic of Indonesia which are obtained by the
dari pasar primer dan sekunder dengan rincian sebagai Group from primary and secondary markets with details
berikut: as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Pihak berelasi (Catatan 56) Related parties (Note 56)
Obligasi Pemerintah Government bonds
Diukur pada biaya perolehan
diamortisasi ***) 137.907.775 153.035.870 At amortised cost***)
Diukur pada nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain ***) 106.034.349 82.065.670 income***)
Diukur pada biaya perolehan *) 15.187.944 22.560.953 At cost *)
Diukur pada nilai wajar Fair value through
melalui laba rugi ***) 19.407.836 17.761.405 profit or loss***)
**)
Investasi pada unit-link Investments in unit-link contracts **)
Diukur pada nilai wajar Fair value through
melalui laba rugi 14.279.644 11.848.761 profit or loss
292.817.548 287.272.659
*) Obligasi Pemerintah yang dimiliki oleh Entitas Anak yang diklasifikasikan *) Government bonds owned by Subsidiary are classified based on SFAS
sesuai dengan PSAK 410 “Akuntansi Sukuk”. 410 “Accounting for Sukuk”.
**) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang polis **) Investments in unit-link contracts are investments owned by
pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai wajar. policyholders of unit-link contracts of Subsidiary which are presented at
fair value.
***) Termasuk project-based sukuk dan sukuk ritel. ***) Including project-based sukuk and retail sukuk.
a. Berdasarkan jatuh tempo a. By maturity
Obligasi Pemerintah berdasarkan sisa umur jatuh The government bonds, by remaining period of
temponya adalah sebagai berikut: maturity, are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Diukur pada nilai wajar Fair value through
melalui laba rugi ***) profit or loss ***)
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 2.862.433 1.417.906 Less than 1 year
1 - 5 tahun 13.472.050 8.113.160 1 - 5 years
5 - 10 tahun 1.242.844 4.181.607 5 - 10 years
Lebih dari 10 tahun 522.828 3.610.894 Over 10 years
18.100.155 17.323.567
Investasi pada unit-link **) Investments in unit-link**)
Kurang dari 1 tahun 310.564 110.370 Less than 1 year
1 - 5 tahun 3.295.338 2.969.797 1 - 5 years
5 - 10 tahun 4.522.149 3.756.883 5 - 10 years
Lebih dari 10 tahun 5.269.470 4.216.285 Over 10 years
13.397.521 11.053.335
31.497.676 28.376.902
184
Page 1199
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued)
a. Berdasarkan jatuh tempo (lanjutan) a. By maturity (continued)
Obligasi Pemerintah berdasarkan sisa umur jatuh The government bonds, by remaining period of
temponya adalah sebagai berikut: (lanjutan) maturity, are as follows: (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah (lanjutan) Rupiah (continued)
Diukur pada nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain ***) income ***)
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 4.653.830 2.310.720 Less than 1 year
1 - 5 tahun 40.892.522 21.492.825 1 - 5 years
5 - 10 tahun 26.314.775 27.154.325 5 - 10 years
Lebih dari 10 tahun 12.060.093 6.592.420 Over 10 years
83.921.220 57.550.290
Diukur pada biaya perolehan
diamortisasi ***) At amortised cost ***)
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 20.743.960 14.738.503 Less than 1 year
1 - 5 tahun 28.255.050 40.495.071 1 - 5 years
5 - 10 tahun 38.713.414 41.548.601 5 - 10 years
Lebih dari 10 tahun 24.234.526 30.833.575 Over 10 years
111.946.950 127.615.750
*)
Diukur pada biaya perolehan At cost*)
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 6.730.230 7.938.536 Less than 1 year
1 - 5 tahun 6.318.500 13.005.252 1 - 5 years
5 - 10 tahun 164.133 216.072 5 - 10 years
Lebih dari 10 tahun 968.104 967.513 Over 10 years
14.180.967 22.127.373
Total 241.546.813 235.670.315 Total
*) *)
Obligasi Pemerintah yang dimiliki oleh Entitas Anak yang Government bonds owned by Subsidiary are classified based on SFAS
diklasifikasikan sesuai dengan PSAK 410 “Akuntansi Sukuk”. 410 “Accounting for Sukuk”.
**) **)
Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang Investments in unit-link contracts are investments owned by
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai policyholders of Subsidiary’s unit-link contracts which are presented at
wajar. fair value.
***) ***)
Termasuk project based sukuk dan sukuk ritel. Including project-based sukuk and retail sukuk.
185
Page 1200
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued)
a. Berdasarkan jatuh tempo (lanjutan) a. By maturity (continued)
Obligasi Pemerintah berdasarkan sisa umur jatuh The government bonds, by remaining period of
temponya adalah sebagai berikut: (lanjutan) maturity, are as follows: (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Mata uang asing Foreign currencies
Diukur pada nilai wajar melalui Fair value through
laba rugi profit or loss
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 3.643 298.570 Less than 1 year
1 - 5 tahun 1.092.977 35.980 1 - 5 years
5 - 10 tahun 88.170 102.014 5 - 10 years
Lebih dari 10 tahun 122.891 1.274 Over 10 years
1.307.681 437.838
Investasi pada unit-link *) Investments in unit-link*)
Kurang dari 1 tahun 25.038 - Less than 1 year
1 - 5 tahun 158.740 231.911 1 - 5 years
5 - 10 tahun 226.203 144.374 5 - 10 years
Lebih dari 10 tahun 472.142 419.141 Over 10 years
882.123 795.426
2.189.804 1.233.264
Diukur pada nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain income
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 6.532.070 3.220.709 Less than 1 year
1 - 5 tahun 10.285.400 10.652.125 1 - 5 years
5 - 10 tahun 4.194.721 9.280.581 5 - 10 years
Lebih dari 10 tahun 1.100.938 1.361.965 Over 10 years
22.113.129 24.515.380
Diukur pada biaya perolehan
diamortisasi At amortised cost
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 5.895.471 621.045 Less than 1 year
1 - 5 tahun 17.150.284 10.782.117 1 - 5 years
5 - 10 tahun 2.689.256 13.750.965 5 - 10 years
Lebih dari 10 tahun 225.814 265.993 Over 10 years
25.960.825 25.420.120
Diukur pada biaya perolehan At cost
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun - 142.355 Less than 1 year
1 - 5 tahun 919.974 291.225 1 - 5 years
5 - 10 tahun 87.003 - 5 - 10 years
1.006.977 433.580
Total (Catatan 62.B.(iv)) 51.270.735 51.602.344 Total (Note 62.B.(iv))
292.817.548 287.272.659
*) *)
Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang Investments in unit-link contracts are investments owned by
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai policyholders of Subsidiary’s unit-link contracts which are presented at
wajar. fair value.
186
Page 1201
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued)
b. Berdasarkan jenis b. By type
31 Desember 2025/31 December 2025
Nominal/
biaya Tingkat
perolehan/ suku
biaya bunga
perolehan per Frekuensi
diamortisasi/ tahun/ pembayaran
Nominal/ Interest Tanggal bunga/
cost rates jatuh tempo/ Frequency of
amortised per Nilai wajar/ Maturity interest
cost annum Fair value dates payment
Rupiah Rupiah
Diukur pada nilai wajar Fair value through
melalui laba rugi **) profit or loss **)
Obligasi Pemerintah Government bonds
4,88% - 15/02/2026 - 1 dan 6 bulan/
Obligasi suku bunga tetap 17.479.197 10,50% 18.100.155 15/07/2064 1 and 6 months Fixed rate bonds
Investasi pada unit-link*) Investments in unit-link contracts*)
4,88% - 15/02/2026 - 1 dan 6 bulan/
Obligasi suku bunga tetap 13.397.521 10,50% 13.397.521 15/07/2064 1 and 6 months Fixed rate bonds
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain **) income**)
Obligasi Pemerintah Government bonds
4,63% - 15/02/2026 - 1 dan 6 bulan/
Obligasi suku bunga tetap 80.038.729 12,00% 83.921.220 15/07/2064 1 and 6 months Fixed rate bonds
Mata uang asing Foreign currencies
Diukur pada nilai wajar Fair value through
melalui laba rugi profit or loss
Obligasi Pemerintah Government bonds
0,99% - 08/01/2026 -
Obligasi suku bunga tetap 1.304.522 5,95% 1.307.681 12/03/2071 6 bulan/6 months Fixed rate bonds
Investasi pada unit-link*) Investments in unit-link contracts*)
1,50% - 29/03/2026 - 1 dan 6 bulan/
Obligasi suku bunga tetap 882.123 8,50% 882.123 15/04/2070 1 and 6 months Fixed rate bonds
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain income
Obligasi Pemerintah Government bonds
1,00% - 08/01/2026 -
Obligasi suku bunga tetap 23.076.774 8,50% 22.113.129 20/09/2052 6 bulan/6 months Fixed rate bonds
31 Desember 2025/31 December 2025
Nominal/
biaya
perolehan/
biaya
perolehan Frekuensi
diamortisasi/ Tingkat pembayaran
Nominal/ suku bunga Tanggal bunga/
cost/ per tahun/ jatuh tempo/ Frequency of
amortised Interest rates Maturity interest
cost per annum dates payment
Rupiah Rupiah
Diukur pada biaya perolehan
diamortisasi **) At amortised cost**)
Obligasi Pemerintah Government bonds
5,13% - 15/02/2026 - 1 dan 6 bulan/
Obligasi suku bunga tetap 111.946.950 12,00% 15/06/2042 1 and 6 months Fixed rate bonds
Diukur pada biaya perolehan*) At cost*)
Obligasi Pemerintah Government bonds
4,88% - 15/07/2026 - 1 dan 6 bulan/
Obligasi suku bunga tetap 14.180.967 10,25% 15/04/2043 1 and 6 months Fixed rate bonds
Mata uang asing Foreign currencies
Diukur pada biaya perolehan
diamortisasi At amortised cost
Obligasi Pemerintah Government bonds
1,50% - 08/01/2026 - 6 bulan/
Obligasi suku bunga tetap 25.960.825 6,62% 17/02/2037 6 months Fixed rate bonds
Diukur pada biaya perolehan At cost
Obligasi Pemerintah Government bonds
2,80% - 29/03/2027 - 6 bulan/
Obligasi suku bunga tetap 1.006.977 5,60% 15/11/2033 6 months Fixed rate bonds
*) *)
Obligasi Pemerintah yang dimiliki Entitas Anak yang diklasifikasikan Government bonds owned by Subsidiary are classified based on SFAS
sesuai dengan PSAK 410 “Akuntansi Sukuk”. 410 “Accounting for Sukuk”.
**) **)
Termasuk project based sukuk dan sukuk ritel. Including project-based sukuk and retail sukuk.
187
Page 1202
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued)
b. Berdasarkan jenis (lanjutan) b. By type (continued)
31 Desember 2024/31 December 2024
Nominal/
biaya Tingkat
perolehan/ suku
biaya bunga
perolehan per Frekuensi
diamortisasi/ tahun/ pembayaran
Nominal/ Interest Tanggal bunga/
cost rates jatuh tempo/ Frequency of
amortised per Nilai wajar/ Maturity interest
cost annum Fair value dates payment
Rupiah Rupiah
Diukur pada nilai wajar Fair value through
melalui laba rugi **) profit or loss **)
Obligasi Pemerintah Government bonds
4,88% - 15/01/2025 - 1 dan 6 bulan/
Obligasi suku bunga tetap 17.166.342 12,00% 17.205.878 15/07/2064 1 and 6 months Fixed rate bonds
Obligasi suku bunga mengambang 116.437 6,04% 117.689 25/04/2025 3 bulan/3 months Floating rate bonds
17.282.779 17.323.567
Investasi pada unit-link*) Investments in unit-link contracts*)
4,88% - 16/01/2025 - 1 dan 6 bulan/
Obligasi suku bunga tetap 11.053.335 11,00% 11.053.335 15/07/2064 1 and 6 months Fixed rate bonds
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain **) income**)
Obligasi Pemerintah Government bonds
4,88% - 15/06/2025 - 1 dan 6 bulan/
Obligasi suku bunga tetap 56.952.345 11,00% 57.550.290 15/07/2054 1 and 6 months Fixed rate bonds
Mata uang asing Foreign currencies
Diukur pada nilai wajar Fair value through
melalui laba rugi profit or loss
Obligasi Pemerintah Government bonds
1,50% - 15/01/2025 -
Obligasi suku bunga tetap 436.203 5,40% 437.838 12/03/2071 6 bulan/6 months Fixed rate bonds
Investasi pada unit-link*) Investments in unit-link contracts*)
1,50% - 08/01/2026 - 1 dan 6 bulan/
Obligasi suku bunga tetap 795.426 8,50% 795.426 12/03/2071 1 and 6 months Fixed rate bonds
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain income
Obligasi Pemerintah Government bonds
1,00% - 15/01/2025 -
Obligasi suku bunga tetap 26.352.330 8,50% 24.515.380 20/09/2052 6 bulan/6 months Fixed rate bonds
31 Desember 2024/ 31 December 2024
Nominal/
biaya
perolehan/
biaya
perolehan Frekuensi
diamortisasi/ Tingkat pembayaran
Nominal/ suku bunga Tanggal bunga/
cost/ per tahun/ jatuh tempo/ Frequency of
amortised Interest rates Maturity interest
cost per annum Dates payment
Rupiah Rupiah
Diukur pada biaya perolehan
diamortisasi **) At amortised cost**)
Obligasi Pemerintah Government bonds
4,90% - 15/02/2025 - 1 dan 6 bulan/
Obligasi suku bunga tetap 127.615.750 12,00% 15/06/2042 1 and 6 months Fixed rate bonds
Diukur pada biaya perolehan*) At cost*)
Obligasi Pemerintah Government bonds
4,88% - 10/03/2025 - 1 dan 6 bulan/
Obligasi suku bunga tetap 22.127.373 10,25% 15/04/2043 1 and 6 months Fixed rate bonds
Mata uang asing Foreign currencies
Diukur pada biaya perolehan
diamortisasi At amortised cost
Obligasi Pemerintah Government bonds
1,50% - 15/01/2025 -
Obligasi suku bunga tetap 25.420.120 8,50% 17/02/2037 6 bulan/6 months Fixed rate bonds
Diukur pada biaya perolehan At cost
Obligasi Pemerintah Government bonds
2,30% - 28/05/2025 -
Obligasi suku bunga tetap 433.580 5,10% 02/07/2029 6 bulan/6 months Fixed rate bonds
*) *)
Obligasi Pemerintah yang dimiliki Entitas Anak yang diklasifikasikan Government bonds owned by Subsidiary are classified based on SFAS
sesuai dengan PSAK 410 “Akuntansi Sukuk”. 410 “Accounting for Sukuk”.
**) **)
Termasuk project based sukuk dan sukuk ritel. Including project-based sukuk and retail sukuk.
188
Page 1203
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued)
c. Informasi lain c. Other information
Pada tanggal 31 Desember 2025, Obligasi As of 31 December 2025, Government Bonds with
Pemerintah dengan jumlah nominal total nominal amount of USD1,999,683,530
USD1.999.683.530 (nilai penuh) dan Rp1.694.832 (full amount) and Rp1,694,832 (31 December 2024:
(31 Desember 2024: USD1.986.816.063 (nilai USD1,986,816,063 (full amount) and
penuh) dan Rp54.608.607) telah dijual dengan Rp54,608,607) were sold under repurchase
janji untuk dibeli kembali. agreements.
9. TAGIHAN LAINNYA - TRANSAKSI PERDAGANGAN 9. OTHER RECEIVABLES - TRADE TRANSACTIONS
a. Berdasarkan jenis, mata uang, pihak berelasi dan a. By type, currency, related parties and third parties:
pihak ketiga:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Pihak berelasi (Catatan 56) Related parties (Note 56)
Usance L/C payable at sight 187.079 27.357 Usance L/C payable at sight
Tagihan Supplier Chain Supplier Chain Financing
Financing 1.587.656 1.032.497 receivables
Lain-lain 4.911.737 5.732.699 Others
6.686.472 6.792.553
Pihak ketiga Third parties
Usance L/C payable at sight 1.145.802 1.392.760 Usance L/C payable at sight
Tagihan Supplier Chain Supplier Chain Financing
Financing 1.170.767 2.617.762 receivables
Lain-lain 10.078.856 7.385.805 Others
12.395.425 11.396.327
Total Rupiah 19.081.897 18.188.880 Total Rupiah
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) Related parties (Note 56)
Usance L/C payable at sight 183.354 253.013 Usance L/C payable at sight
Lain-lain 10.831 9.101 Others
194.185 262.114
Pihak ketiga Third parties
Usance L/C payable at sight 3.363.228 4.157.038 Usance L/C payable at sight
Lain-lain 9.432.801 7.366.085 Others
12.796.029 11.523.123
Total mata uang asing Total foreign currencies
(Catatan 62.B.(iv)) 12.990.214 11.785.237 (Note 62.B.(iv))
32.072.111 29.974.117
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.432.270) (1.422.889) impairment losses
Neto 30.639.841 28.551.228 Net
189
Page 1204
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 LAINNYA - TRANSAKSI PERDAGANGAN 9. OTHER RECEIVABLES - TRADE TRANSACTIONS
(lanjutan) (continued)
a. Berdasarkan jenis, mata uang, pihak berelasi dan a. By type, currency, related parties and third parties:
pihak ketiga: (lanjutan) (continued)
Berikut adalah perubahan nilai tercatat tagihan Movements in carrying amount of other receivables
lainnya - transaksi perdagangan dengan - trade transactions classified as at amortised cost
klasifikasi biaya perolehan diamortisasi upon stages are as follows:
berdasarkan stage:
31 Desember 2025/31 December 2025
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal 28.061.104 258.714 1.291.449 362.850 29.974.117 Beginning balance
Pengukuran kembali bersih Remeasurement of net
nilai tercatat (1.101.105) 288 39.599 1.411.296 350.078 carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 54.286.815 153.750 107.126 - 54.547.691 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (53.027.035) (360.129) (125.407) - (53.512.571) derecognised
Total penambahan/(penurunan) Total increase/(decrease)
tahun berjalan 158.675 (206.091) 21.318 1.411.296 1.385.198 during the year
Lain-lain**) 717.151 4.026 (8.381) - 712.796 Others**)
Saldo akhir 28.936.930 56.649 1.304.386 1.774.146 32.072.111 Ending balance
31 Desember 2024/31 December 2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal 24.050.317 505.710 1.215.601 272.925 26.044.553 Beginning balance
Pengukuran kembali bersih Remeasurement of net
nilai tercatat (713.833) 2.614 48.491 89.925 (572.803) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 73.141.732 941.721 27.357 - 74.110.810 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (67.841.522) (1.191.331) (7.675) - (69.040.528) derecognised
Total penambahan/(penurunan) Total increase/(decrease)
tahun berjalan 4.586.377 (246.996) 68.173 89.925 4.497.479 during the year
Lain-lain**) (575.590) - 7.675 - (567.915) Others**)
Saldo akhir 28.061.104 258.714 1.291.449 362.850 29.974.117 Ending balance
*) *)
Tidak menerapkan PSAK 109. Not implement SFAS 109.
**) **)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currency translation.
b. Berdasarkan jatuh tempo: b. By maturity:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Kurang dari 1 bulan 4.502.047 3.434.348 Less than 1 month
1 - 3 bulan 8.680.801 5.358.154 1 - 3 months
3 - 6 bulan 5.213.259 8.486.545 3 - 6 months
6 - 12 bulan 496.417 720.460 6 - 12 months
Lebih dari 12 bulan 189.373 189.373 Over 12 months
Total Rupiah 19.081.897 18.188.880 Total Rupiah
190
Page 1205
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 LAINNYA - TRANSAKSI PERDAGANGAN 9. OTHER RECEIVABLES - TRADE TRANSACTIONS
(lanjutan) (continued)
b. Berdasarkan jatuh tempo: b. By maturity:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Mata uang asing Foreign currencies
Kurang dari 1 bulan 1.550.722 2.789.687 Less than 1 month
1 - 3 bulan 3.828.714 5.593.913 1 - 3 months
3 - 6 bulan 6.363.729 2.200.802 3 - 6 months
Lebih dari 12 bulan 1.247.049 1.200.835 Over 12 months
Total mata uang asing Total foreign currencies
(Catatan 62.B.(iv)) 12.990.214 11.785.237 (Note 62.B.(iv))
32.072.111 29.974.117
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.432.270) (1.422.889) impairment losses
Neto 30.639.841 28.551.228 Net
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
tagihan lainnya - transaksi perdagangan: other receivables - trade transactions:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Saldo awal tahun 1.422.889 1.494.653 Beginning balance
Pembalikan selama Reversal during
tahun berjalan (Catatan 46) (32.691) (125.378) the year (Note 46)
Lain-lain*) 42.072 53.614 Others*)
Saldo akhir 1.432.270 1.422.889 Ending balance
*) *)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currency translation.
Informasi mengenai pengelompokan berdasarkan Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” from sharia
“mengalami penurunan nilai” untuk aset keuangan Subsidiary are disclosed in Note 62A.
dari Entitas Anak syariah diungkapkan pada
Catatan 62A.
31 Desember 2025/31 December 2025
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal 43.858 68.290 1.264.119 46.622 1.422.889 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (21.794) (720) 302 14.113 (8.099) losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 85.284 52.333 107 - 137.724 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (62.719) (99.463) (134) - (162.316) derecognised
Total pembentukan/ Total allowance/
(pembalikan) (reversal)
tahun berjalan 771 (47.850) 275 14.113 (32.691) during the year
Lain-lain**) 1.425 655 39.992 - 42.072 Others**)
Saldo akhir 46.054 21.095 1.304.386 60.735 1.432.270 Ending balance
*) *)
Tidak menerapkan PSAK 109. Not implement SFAS 109.
**) **)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currencies translation.
191
Page 1206
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 LAINNYA - TRANSAKSI PERDAGANGAN 9. OTHER RECEIVABLES - TRADE TRANSACTIONS
(lanjutan) (continued)
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
tagihan lainnya - transaksi perdagangan: other receivables - trade transactions: (continued)
(lanjutan)
31 Desember 2024/31 December 2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal 54.692 178.637 1.215.601 45.723 1.494.653 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian**) (22.340) (240) (367) 899 (22.048) losses allowance**)
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 88.214 362.074 27 - 450.315 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (78.423) (475.214) (8) - (553.645) derecognised
Total pembalikan/ Total reversal/
(pembentukan) (allowance)
tahun berjalan (12.549) (113.380) (348) 899 (125.378) during the year
Lain-lain***) 1.715 3.033 48.866 - 53.614 Others***)
Saldo akhir 43.858 68.290 1.264.119 46.622 1.422.889 Ending balance
*) *)
Tidak menerapkan PSAK 109. Not implement SFAS 109.
**) ***)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currencies translation.
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai tagihan lainnya - impairment losses on other receivables - trade
transaksi perdagangan telah memadai. transactions is adequate.
d. Berdasarkan kolektibilitas sesuai POJK: d. By collectability based on FSA regulation:
Kolektibilitas tagihan lainnya - transaksi Collectability of other receivables - trade
perdagangan sesuai POJK diungkapkan pada transactions in accordance with FSA regulation are
Catatan 65. disclosed in Note 65.
10. TAGIHAN ATAS EFEK-EFEK YANG DIBELI 10. SECURITIES PURCHASED UNDER AGREEMENTS
DENGAN JANJI DIJUAL KEMBALI TO RESELL
a. Tagihan atas efek-efek yang dibeli dengan janji a. Securities purchased under agreements to resell
dijual kembali
31 Desember 2025/31 December 2025
Rentang
Rentang tanggal Pendapatan
tanggal jatuh tempo/ Nilai jual bunga belum Nilai
dimulai/ Range of kembali/ direalisasi/ neto/
Range of maturity Resale Unamortised Carrying
Transaksi start date date amount interest amount Transactions
Pihak berelasi Related parties
Rupiah Rupiah
Bank lain Other banks
Obligasi pemerintah 19/12/2025 02/01/2026 52.249 7 52.242 Government bonds
Pihak ketiga Third parties
Rupiah Rupiah
Bank Indonesia Bank Indonesia
Obligasi pemerintah 26/11/2025 06/01/2026 Government bonds
- 31/12/2025 - 25/02/2026 1.146.325 1.018 1.145.307
Bank lain Others banks
Obligasi pemerintah 03/12/2025 02/01/2026 Government bonds
- 30/12/2025 - 26/01/2026 2.590.073 1.237 2.588.836
Perorangan
Saham 06/03/2025 05/01/2026 Individual
- 30/12/2025 - 26/06/2026 117.475 83 117.392 Shares
3.853.873 2.338 3.851.535
Total 3.906.122 2.345 3.903.777 Total
192
Page 1207
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 ATAS EFEK-EFEK YANG DIBELI 10. SECURITIES PURCHASED UNDER AGREEMENTS
DENGAN JANJI DIJUAL KEMBALI TO RESELL
a. Tagihan atas efek-efek yang dibeli dengan janji a. Securities purchased under agreements to resell
dijual kembali (lanjutan) (continued)
31 Desember 2024/31 December 2024
Rentang
Rentang tanggal Pendapatan
tanggal jatuh tempo/ Nilai jual bunga belum Nilai
dimulai/ Range of kembali/ direalisasi/ neto/
Range of maturity Resale Unamortised Carrying
Jenis efek start date date amount interest amount Transactions
Pihak berelasi Related parties
Rupiah Rupiah
Bank lain Other banks
Obligasi pemerintah 19/12/2024 02/01/2025 4.614 1 4.613 Government bonds
Pihak ketiga Third parties
Rupiah Rupiah
Bank Indonesia Bank Indonesia
Obligasi pemerintah 28/11/2024 03/01/2025 Government bonds
- 30/12/2024 - 25/03/2025 1.336.635 1.563 1.335.072
Bank lain Other banks
Obligasi pemerintah 04/12/2024 02/01/2025 Government bonds
- 30/12/2024 - 30/01/2025 6.889.838 12.931 6.876.907
Perorangan Individual
Saham 31/07/2024 24/01/2025 Shares
- 30/12/2024 - 27/06/2025 73.594 48 73.546
8.300.067 14.542 8.285.525
Total 8.304.681 14.543 8.290.138 Total
b. Berikut adalah perubahan nilai tercatat tagihan b. Changes in carrying amount of securities
atas efek-efek yang dibeli dengan janji dijual purchased under agreements to resell classified as
kembali dengan klasifikasi biaya perolehan amortised cost upon stage 1:
diamortisasi yang seluruhnya adalah klasifikasi
stage 1:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Biaya perolehan diamortisasi At amortised cost
Saldo awal 8.290.138 22.692.928 Beginning balance
Aset keuangan yang baru dibeli 25.030.362 30.845.569 New purchased financial assets
Aset keuangan yang jatuh tempo
atau dijual (29.416.723) (45.248.359) Matured or sold financial assets
Saldo akhir 3.903.777 8.290.138 Ending balance
c. Pada tanggal 31 Desember 2025 dan 2024, tidak c. As of 31 December 2025 and 2024, there was no
terdapat penurunan nilai sehingga cadangan impairment therefore the allowance for impairment
kerugian penurunan nilai tagihan atas efek-efek losses on securities purchased under agreements to
yang dibeli dengan janji dijual kembali tidak resell was not provided.
dibentuk.
d. Berdasarkan kolektibilitas sesuai POJK: d. By collectability based on FSA regulation:
Kolektibilitas tagihan atas efek-efek yang dibeli Collectability of securities purchased under
dengan janji dijual kembali sesuai POJK agreements to resell in accordance with FSA
diungkapkan pada Catatan 65. regulation are disclosed in Note 65.
193
Page 1208
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. TAGIHAN DAN LIABILITAS DERIVATIF 11. DERIVATIVE RECEIVABLES AND PAYABLES
Ikhtisar transaksi derivatif adalah sebagai berikut: Summary of derivative transactions is as follows:
31 Desember 2025/31 December 2025
Nilai wajar/Fair value
Nilai kontrak
(absolut setara
Rupiah)/
Notional
amount Tagihan Liabilitas
(absolute derivatif/ derivatif/
Rupiah Derivative Derivative
Transaksi equivalent) receivables payables Transactions
Pihak berelasi (Catatan 56) Related parties (Note 56)
Terkait nilai tukar Foreign currencies related
Kontrak berjangka - beli Forward - buy
Dolar Amerika Serikat 874.635 9.580 166 United States Dollar
Lain-lain 21.695 - 253 Others
Kontrak berjangka - jual Forward - sell
Dolar Amerika Serikat 29.420.840 89.540 17.229 United States Dollar
Swap - beli Swap - buy
Dolar Amerika Serikat 13.152.040 24.240 33.323 United States Dollar
Swap - jual Swap - sell
Dolar Amerika Serikat 5.330.970 22.991 3.299 United States Dollar
Option - beli Option - buy
Dolar Amerika Serikat 44.605.625 2.727.715 - United States Dollar
Lain-lain 570.000 155.912 - Others
Option - jual Option - sell
Dolar Amerika Serikat 44.605.625 - 2.413.567 United States Dollar
Terkait suku bunga Interest rate related
Swap - suku bunga Swap - interest rate
Lain-lain 20.000 2 - Others
Total pihak berelasi 3.029.980 2.467.837 Total related parties
Pihak ketiga Third parties
Terkait nilai tukar Foreign currencies related
Kontrak berjangka - beli Forward - buy
Dolar Amerika Serikat 19.270.869 29.376 55.399 United States Dollar
Lain-lain 7.042.613 10.092 55.302 Others
Kontrak berjangka - jual Forward - sell
Dolar Amerika Serikat 3.211.410 8.417 8.216 United States Dollar
Lain-lain 164.298 245 1.832 Others
Swap - beli Swap - buy
Dolar Amerika Serikat 75.510.902 183.993 197.159 United States Dollar
Lain-lain 1.202.679 6.526 5.090 Others
Swap - jual Swap - sell
Dolar Amerika Serikat 77.813.629 185.834 163.430 United States Dollar
Lain-lain 6.751.612 8.721 9.771 Others
Option - beli Option - buy
Dolar Amerika Serikat 45.345.301 2.508.841 55 United States Dollar
Lain-lain 1.640.016 409 6.200 Others
Option - jual Option - sell
Dolar Amerika Serikat 46.014.663 1.190 2.807.923 United States Dollar
Lain-lain 166.750 504 - Others
Terkait suku bunga Interest rate related
Swap - suku bunga Swap - interest rate
Dolar Amerika Serikat 26.050.838 345.029 287.794 United States Dollar
Lain-lain 30.171.473 956.860 772.445 Others
Bond forward - beli Bond forward - buy
Lain-lain 4.625.000 1.658 3.168 Others
Total pihak ketiga 4.247.695 4.373.784 Total third parties
Total 7.277.675 6.841.621 Total
194
Page 1209
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. TAGIHAN DAN LIABILITAS DERIVATIF (lanjutan) 11. DERIVATIVE RECEIVABLES AND PAYABLES
(continued)
Ikhtisar transaksi derivatif adalah sebagai berikut: Summary of derivative transactions is as follows:
(lanjutan) (continued)
31 Desember 2024/31 December 2024
Nilai wajar/Fair value
Nilai kontrak
(absolut setara
Rupiah)/
Notional
amount Tagihan Liabilitas
(absolute derivatif/ derivatif/
Rupiah Derivative Derivative
Transaksi equivalent) receivables payables Transactions
Pihak berelasi (Catatan 56) Related parties (Note 56)
Terkait nilai tukar Foreign currencies related
Kontrak berjangka - beli Forward - buy
Dolar Amerika Serikat 642.915 3.407 2.179 United States Dollar
Kontrak berjangka - jual Forward - sell
Dolar Amerika Serikat 17.607.910 80.799 147.628 United States Dollar
Swap - beli Swap - buy
Dolar Amerika Serikat 3.750.222 21.744 12.457 United States Dollar
Swap - jual Swap - sell
Dolar Amerika Serikat 5.368.475 14.872 47.810 United States Dollar
Option - beli Option - buy
Dolar Amerika Serikat 37.420.875 2.671.196 - United States Dollar
Lain-lain 570.000 156.977 - Others
Option - jual Option - sell
Dolar Amerika Serikat 37.420.875 - 1.923.430 United States Dollar
Total pihak berelasi 2.948.995 2.133.504 Total related parties
Pihak ketiga Third parties
Terkait nilai tukar Foreign currencies related
Kontrak berjangka - beli Forward - buy
Dolar Amerika Serikat 39.755.137 397.798 109.406 United States Dollar
Lain-lain 5.741.043 30.333 81.928 Others
Kontrak berjangka - jual Forward - sell
Dolar Amerika Serikat 5.058.184 15.569 39.642 United States Dollar
Lain-lain 268.758 2.757 96 Others
Swap - beli Swap - buy
Dolar Amerika Serikat 70.295.306 542.780 301.752 United States Dollar
Lain-lain 1.504.351 4.784 16.190 Others
Swap - jual Swap - sell
Dolar Amerika Serikat 74.831.830 309.055 700.374 United States Dollar
Lain-lain 607.985 28.356 16.595 Others
Option - beli Option - buy
Dolar Amerika Serikat 38.121.008 2.021.158 - United States Dollar
Option - jual Option - sell
Dolar Amerika Serikat 38.121.008 - 2.731.496 United States Dollar
Terkait suku bunga Interest rate related
Swap - suku bunga Swap - interest rate
Dolar Amerika Serikat 33.205.257 497.518 411.091 United States Dollar
Lain-lain 30.258.157 961.457 785.848 Others
Bond forward - beli Bond forward - buy
Lain-lain 7.400.000 948 9.076 Others
Total pihak ketiga 4.812.513 5.203.494 Total third parties
Total 7.761.508 7.336.998 Total
Pada tanggal 31 Desember 2025 dan 2024, Entitas As of 31 December 2025 and 2024, the Subsidiary had
Anak memiliki kontrak swap nilai tukar dan suku bunga cross currency and interest rate swap contracts which
yang memenuhi kriteria dan berlaku efektif sebagai meet the criteria and effectively applied as cashflow
lindung nilai arus kas. Keuntungan/kerugian atas hedge. The gain/loss from fair value changes related to
perubahan nilai wajar sehubungan dengan bagian effective portion of cashflow hedge are recognised as
efektif dari arus kas lindung nilai diakui sebagai other comprehensive income.
penghasilan komprehensif lain.
195
Page 1210
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH
A. Kredit yang diberikan dan piutang/pembiayaan A. Details of loans and sharia receivables/financing:
syariah terdiri atas:
a. Berdasarkan jenis mata uang, pihak berelasi a. By currency, related parties and third parties:
dan pihak ketiga:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Pihak berelasi (Catatan 56) 297.885.131 216.385.695 Related parties (Note 56)
Pihak ketiga*) 1.214.784.388 1.121.450.363 Third parties*)
Total 1.512.669.519 1.337.836.058 Total
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) 104.962.448 75.249.405 Related parties (Note 56)
Pihak ketiga**) 232.335.989 210.131.149 Third parties**)
Total (Catatan 62.B.(iv)) 337.298.437 285.380.554 Total (Note 62.B.(iv))
1.849.967.956 1.623.216.612
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (48.033.747) (49.354.645) impairment losses
Neto 1.801.934.209 1.573.861.967 Net
*) *)
Termasuk kredit yang diukur pada nilai wajar melalui Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori “pihak comprehensive income, on the “third party” category in Rupiah
ketiga” pada mata uang Rupiah pada tanggal 31 Desember currency as of 31 December 2025 and 2024 amounted to
2025 dan 2024 adalah masing-masing sebesar Rp3.348.232 Rp3,348,232 and Rp3,866,423, respectively.
dan Rp3.866.423.
**) **)
Termasuk kredit yang diukur pada nilai wajar melalui Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori “pihak comprehensive income, on the “third party” category in foreign
ketiga” pada mata uang asing pada tanggal 31 Desember 2025 currencies as of 31 December 2025 and 2024 amounted to
dan 2024 adalah masing-masing sebesar Rp3.938.796 dan Rp3,938,796 and Rp1,596,428, respectively.
Rp1.596.428.
b. Berdasarkan jangka waktu: b. By period:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Kurang dari 1 tahun 150.020.930 174.388.303 Less than 1 year
1 - 2 tahun 113.978.655 84.439.945 1 - 2 years
2 - 5 tahun 262.847.434 270.990.215 2 - 5 years
Lebih dari 5 tahun*) 985.822.500 808.017.595 Over 5 years*)
Total 1.512.669.519 1.337.836.058 Total
*) *)
Termasuk kredit yang diukur pada nilai wajar melalui Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori “lebih comprehensive income, on the “over 5 years” category in Rupiah
dari 5 tahun” pada mata uang Rupiah pada tanggal currency as of 31 December 2025 and 2024 amounted to
31 Desember 2025 dan 2024 adalah masing-masing sebesar Rp3,348,232 and Rp3,866,423, respectively.
Rp3.348.232 dan Rp3.866.423.
196
Page 1211
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
A. Kredit yang diberikan dan piutang/pembiayaan A. Details of loans and sharia receivables/financing:
syariah terdiri atas: (lanjutan) (continued)
b. Berdasarkan jangka waktu: (lanjutan) b. By period: (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Mata uang asing Foreign currencies
Kurang dari 1 tahun 22.521.989 17.080.222 Less than 1 year
1 - 2 tahun 19.167.195 19.656.009 1 - 2 years
2 - 5 tahun 50.452.118 57.070.720 2 - 5 years
Lebih dari 5 tahun**) 245.157.135 191.573.603 Over 5 years**)
Total (Catatan 62.B.(iv)) 337.298.437 285.380.554 Total (Note 62.B.(iv))
1.849.967.956 1.623.216.612
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (48.033.747) (49.354.645 ) impairment losses
Neto 1.801.934.209 1.573.861.967 Net
**) **)
Termasuk kredit yang diukur pada nilai wajar melalui Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori “lebih dari comprehensive income, on the “over 5 years” category in foreign
5 tahun” pada mata uang asing pada tanggal 31 Desember 2025 currencies as of 31 December 2025 and 2024 amounted to
dan 2024 adalah masing-masing sebesar Rp3.938.796 dan Rp3,938,796 and Rp1,596,428, respectively.
Rp1.596.428.
c. Berdasarkan PSAK 109: c. Based on SFAS 109:
Berikut adalah perubahan nilai tercatat kredit Movements in carrying amount of loans and
yang diberikan dan piutang/pembiayaan sharia receivables/financing classified as
syariah dengan klasifikasi biaya perolehan amortised cost by stage are as follows:
diamortisasi berdasarkan stage:
31 Desember 2025/31 December 2025
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan
diamortisasi At amortised cost
Saldo awal 1.236.150.489 85.611.593 20.821.053 275.170.626 1.617.753.761 Beginning balance
Transfer ke/(dari) stage 1 24.949.676 (24.547.768) (401.908) - - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 (27.265.227) 28.708.161 (1.442.934) - - Transfer to/(from) stage 2
Transfer ke/(dari) stage 3 (2.500.533) (9.984.609) 12.485.142 - - Transfer to/(from) stage 3
Total saldo awal setelah Total beginning balance
pengalihan 1.231.334.405 79.787.377 31.461.353 275.170.626 1.617.753.761 after transfer
Pengukuran kembali Remeasurement of net
bersih nilai tercatat**) (66.951.758) (5.180.663) (1.637.362) - (73.769.783) carrying amount**)
Aset keuangan baru New financial assets
yang diterbitkan originated or
atau dibeli 735.628.004 4.798.550 324.927 190.067.749 930.819.230 purchased
Aset keuangan yang
dihentikan Financial assets
pengakuannya (469.139.662) (4.968.213) (908.422) (147.810.638) (622.826.935) derecognised
Aset keuangan yang Written-off financial
dihapusbuku (114.261) (174.408) (6.390.104) (2.616.572) (9.295.345) assets
Total penambahan/ Total increase/
(penurunan) (decrease)
tahun berjalan 199.422.323 (5.524.734) (8.610.961) 39.640.539 224.927.167 during the year
Saldo akhir 1.430.756.728 74.262.643 22.850.392 314.811.165 1.842.680.928 Ending balance
*) *)
Tidak menerapkan PSAK 109. Not implement SFAS 109.
**) **)
Termasuk di dalam pengukuran kembali bersih adalah Including in the net remeasurement is repayment.
pembayaran kembali.
197
Page 1212
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
A. Kredit yang diberikan dan piutang/pembiayaan A. Details of loans and sharia receivables/financing:
syariah terdiri atas: (lanjutan) (continued)
c. Berdasarkan PSAK 109: (lanjutan) c. Based on SFAS 109: (continued)
Berikut adalah perubahan nilai tercatat kredit Movements in carrying amount of loans and
yang diberikan dan piutang/pembiayaan sharia receivables/financing classified as
syariah dengan klasifikasi biaya perolehan amortised cost by stage are as follows:
diamortisasi berdasarkan stage: (lanjutan) (continued)
31 Desember 2024/31 December 2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan
diamortisasi At amortised cost
Saldo awal 1.009.334.884 83.643.531 26.443.195 237.907.537 1.357.329.147 Beginning balance
Transfer ke/(dari) stage 1 8.186.115 (6.187.041) (1.999.074) - - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 (22.159.046) 32.777.451 (10.618.405) - - Transfer to/(from) stage 2
Transfer ke/(dari) stage 3 (3.870.080) (20.828.571) 24.698.651 - - Transfer to/(from) stage 3
Total saldo awal setelah Total beginning balance
pengalihan 991.491.873 89.405.370 38.524.367 237.907.537 1.357.329.147 after transfer
Pengukuran kembali Remeasurement of net
bersih nilai tercatat**) (89.338.677) (5.490.119) (1.378.987) - (96.207.783) carrying amount**)
Aset keuangan baru New financial assets
yang diterbitkan originated or
atau dibeli 869.724.968 19.746.360 633.211 179.762.718 1.069.867.257 purchased
Aset keuangan yang
dihentikan (535.521.800) (17.854.445) (5.936.496) (140.176.896) (699.489.637) Financial assets
pengakuannya derecognised
Aset keuangan yang Written-off financial
dihapusbuku (205.875) (195.573) (11.021.042) (2.322.733) (13.745.223) assets
Total penambahan/ Total increase/
(penurunan) (decrease)
tahun berjalan 244.658.616 (3.793.777) (17.703.314) 37.263.089 260.424.614 during the year
Saldo akhir 1.236.150.489 85.611.593 20.821.053 275.170.626 1.617.753.761 Ending balance
*) *)
Tidak menerapkan PSAK 109. Not implement SFAS 109.
**) **)
Termasuk di dalam pengukuran kembali bersih adalah Including in the net remeasurement is repayment.
pembayaran kembali.
Berikut adalah perubahan nilai tercatat kredit Following are the changes in the carrying
yang diberikan dengan klasifikasi nilai wajar amount of loans classified as fair value through
melalui penghasilan komprehensif lain other comprehensive income (all loans
(semua kredit yang diberikan dengan classified as fair value through other
klasifikasi nilai wajar melalui penghasilan comprehensive income are stage 1):
komprehensif lain adalah stage 1):
31 Desember 2025/31 December 2025
Cadangan
kerugian
penurunan nilai*)/
Nilai tercatat/ Allowance for
Carrying impairment
amount losses*)
Nilai wajar melalui penghasilan Fair value through
komprehensif lain other comprehensive income
Saldo awal 5.462.851 82.772 Beginning balance
Pengukuran kembali 1.824.177 (51.726) Remeasurement
Saldo akhir 7.287.028 31.046 Ending balance
198
Page 1213
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
A. Kredit yang diberikan dan piutang/pembiayaan A. Details of loans and sharia receivables/financing:
syariah terdiri atas: (lanjutan) (continued)
c. Berdasarkan PSAK 109: (lanjutan) c. Based on SFAS 109: (continued)
Berikut adalah perubahan nilai tercatat kredit Following are the changes in the carrying
yang diberikan dengan klasifikasi nilai wajar amount of loans classified as fair value through
melalui penghasilan komprehensif lain other comprehensive income (all loans
(semua kredit yang diberikan dengan classified as fair value through other
klasifikasi nilai wajar melalui penghasilan comprehensive income are stage 1):
komprehensif lain adalah stage 1): (lanjutan) (continued)
31 Desember 2024/31 December 2024
Cadangan
kerugian
penurunan nilai*)/
Nilai tercatat/ Allowance for
Carrying impairment
amount losses*)
Nilai wajar melalui penghasilan Fair value through
komprehensif lain other comprehensive income
Saldo awal 2.503.048 11.857 Beginning balance
Pengukuran kembali 989.223 13.551 Remeasurement
Aset keuangan baru yang New financial assets originated
diterbitkan atau dibeli 3.539.764 58.160 or purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (1.569.184) (796) derecognised
Saldo akhir 5.462.851 82.772 Ending balance
*) *)
Cadangan kerugian penurunan nilai pada kredit yang diberikan Allowance for impairment losses on loans classified as fair value
dengan klasifikasi nilai wajar melalui penghasilan komprehensif through other comprehensive income is recorded in other
lain dicatat pada penghasilan komprehensif lain pada pos comprehensive income in equity, because the carrying amount
ekuitas, karena nilai tercatatnya disajikan sebesar nilai is presented at fair value in accordance with Note 2c.(H).(1).
wajarnya sesuai Catatan 2c.(H).(1).
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing:
piutang/pembiayaan syariah:
a. Termasuk di dalam kredit yang diberikan a. Included in loans are sharia
adalah piutang/pembiayaan berdasarkan receivables/financing granted by Subsidiary
prinsip syariah yang diberikan oleh Entitas amounted to Rp314,811,165 and
Anak masing-masing sebesar Rp275,170,626 as of 31 December 2025 and
Rp314.811.165 dan Rp275.170.626 pada 2024, respectively, which consist of:
tanggal 31 Desember 2025 dan 2024, terdiri
atas:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Piutang murabahah 149.328.154 144.272.534 Murabahah receivables
Pembiayaan musyarakah dan Musyarakah and Mudharabah
Mudharabah 147.761.083 117.124.297 financing
Pembiayaan syariah lainnya Other sharia financing
(termasuk pinjaman qardh) 17.721.928 13.773.795 (including funds of qardh)
Total 314.811.165 275.170.626 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (10.967.932) (10.273.223) impairment losses
Neto 303.843.233 264.897.403 Net
199
Page 1214
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing: (continued)
piutang/pembiayaan syariah: (lanjutan)
b. Tingkat suku bunga rata-rata (yield) dan b. Average interest rates (yield) and range of profit
kisaran bagi hasil per tahun adalah sebagai sharing per annum are as follows:
berikut:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Tingkat suku bunga rata-rata Average interest rates
(yield) per tahun: (yield) per annum:
Rupiah 8,20% 8,28% Rupiah
Mata uang asing Foreign currencies
(disetarakan dalam (equivalent to
Rupiah) 6,09% 6,83% Rupiah)
Kisaran bagi hasil per tahun: Range of profit sharing per annum:
Rupiah Rupiah
Piutang murabahah 9,25% - 10,46% 9,37% - 9,96% Murabahah receivables
Pembiayaan musyarakah 7,58% - 8,31% 7,74% - 8,20% Musyarakah financing
Pembiayaan syariah lainnya 4,54% - 17,93% 3,94% -14,06% Other sharia financing
Mata uang asing Foreign currencies
(disetarakan dalam Rupiah) (equivalent to Rupiah)
Piutang murabahah 0,69% - 1,02% 1,05% - 2,76% Murabahah receivables
Pembiayaan musyarakah 4,70% - 10,19% 3,65% -13,63% Musyarakah financing
Pembiayaan syariah lainnya 5,00% - 5,59% 5,04% - 5,08% Other sharia financing
c. Agunan kredit c. Loan collaterals
Kredit yang diberikan dan piutang/ Loans and sharia receivables/financing are
pembiayaan syariah pada umumnya dijamin generally secured by pledged collateral bound
dengan agunan yang diikat dengan hak with powers of attorney in respect of the rights
tanggungan atau surat kuasa untuk menjual, to sell, time deposits or other collateral
deposito berjangka atau jaminan lain yang acceptable by Bank Mandiri and its
dapat diterima oleh Bank Mandiri dan Entitas Subsidiaries. Deposits from customers and
Anak. Simpanan dari nasabah dan simpanan deposits from other banks that were pledged as
dari bank lain yang dijadikan jaminan tunai cash collateral for loans and blocked for other
untuk kredit yang diberikan dan diblokir untuk purposes as of 31 December 2025 and 2024
tujuan lain pada tanggal 31 Desember 2025 amounted to Rp80,249,661 and Rp94,124,176,
dan 2024 adalah masing-masing sebesar respectively (Note 21c, 22c, 23e, 24c and 26d).
Rp80.249.661 dan Rp94.124.176 (Catatan
21c, 22c, 23e, 24c dan 26d).
d. Kredit sindikasi d. Syndication loans
Kredit sindikasi merupakan kredit yang Syndication loans represent loans granted to
diberikan kepada debitur melalui perjanjian debtors through joint financing agreements with
pembiayaan bersama dengan bank-bank lain other banks as creditor. Apart from being
sebagai kreditur. Selain sebagai kreditur, creditor, the Bank also act as an agent (facility
Bank juga dapat berperan sebagai agen agent, guarantee agent, shelter agent) which
(agen fasilitas, agen jaminan, agen operates administrative function for all of
penampungan) yang menjalankan fungsi creditors and debtors’ interest.
administratif untuk kepentingan seluruh
kreditur dan debitur.
200
Page 1215
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing: (continued)
piutang/pembiayaan syariah: (lanjutan)
d. Kredit sindikasi d. Syndication loans
Pada tanggal 31 Desember 2025 dan 2024 As of 31 December 2025 and 2024, the
jumlah persentase pembiayaan Bank Mandiri percentage of Bank Mandiri financing as a
yang berperan sebagai kreditur dan agen creditor and facility agent is between 0.68% to
fasilitas adalah masing-masing berkisar 91.43% and 1.17% to 97.15% from total
antara 0,68% sampai dengan 91,43%, dan participation of Bank Mandiri in syndication
1,17% sampai dengan 97,15% dari jumlah loans. While the percentage of Bank Mandiri
total keikutsertaan Bank Mandiri pada kredit financing as syndication member as of
sindikasi. Sementara jumlah persentase 31 December 2025 and 2024 is between 4.70%
pembiayaan Bank Mandiri yang berperan to 78.26% and 0.21% to 55.02% from total
hanya sebagai anggota sindikasi pada participation of Bank Mandiri in syndication
tanggal 31 Desember 2025 dan 2024 adalah loans.
masing-masing berkisar antara 4,70%
sampai dengan 78,26% dan 0,21% sampai
dengan 55,02% dari jumlah keseluruhan
keikutsertaan Bank Mandiri pada kredit
sindikasi.
e. Kredit yang diberikan dan e. Loans and sharia receivables/financing to
piutang/pembiayaan syariah kepada pihak related parties
berelasi
Total kredit yang diberikan dan Total loans and sharia receivables/financing to
piutang/pembiayaan syariah kepada pihak related parties and its percentage to the total
berelasi dan persentase terhadap total aset consolidated assets are disclosed in Note 56.
konsolidasian diungkapkan pada Catatan 56.
Termasuk dalam kredit yang diberikan dan Loans and sharia receivables/financing to
piutang/pembiayaan syariah kepada pihak related parties included loans to key personnel
berelasi adalah kredit yang diberikan kepada of Bank Mandiri and Subsidiaries. The loans
karyawan kunci Bank Mandiri dan Entitas and sharia receivables/financing to Bank
Anak. Kredit yang diberikan dan Mandiri and Subsidiaries key personnel consist
piutang/pembiayaan syariah kepada of loans with average interest-bearing rate
karyawan kunci Bank Mandiri dan Entitas amounted to 6.87% per annum which are used
Anak terdiri dari kredit dengan rata-rata for the acquisition of vehicles and/or houses,
tingkat suku bunga sebesar 6,87% per tahun and are repayable within 1 (one) to 28 (twenty
yang digunakan untuk membeli kendaraan eight) years through monthly payroll
bermotor dan/atau rumah dengan jangka deductions.
waktu 1 (satu) sampai 28 (dua puluh delapan)
tahun yang dibayar melalui pemotongan gaji
karyawan setiap bulan.
f. Bank Mandiri memiliki sejumlah perjanjian f. Bank Mandiri has several channeling loan
penerusan kredit dengan lembaga keuangan agreements with several international financial
internasional (Catatan 61). institutions (Note 61).
201
Page 1216
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing: (continued)
piutang/pembiayaan syariah: (lanjutan)
g. Mutasi cadangan kerugian penurunan nilai g. Movements of allowance for impairment losses
kredit yang diberikan dan on loans and sharia receivables/financing
piutang/pembiayaan syariah
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Saldo awal1) 49.354.645 53.098.619 Beginning balance1)
Pembentukan selama Allowance during
tahun berjalan (Catatan 46) 8.323.540 10.270.329 the year (Note 46)
Penghapusbukuan2) (9.295.345) (13.745.223 ) Write-offs2)
Lain-lain*) (349.093) (269.080 ) Others*)
Saldo akhir 3) 48.033.747 49.354.645 Ending balance3)
*) *)
Termasuk selisih kurs karena penjabaran mata uang asing dan Included effect of foreign currency translation and implication from
pengakuan pendapatan bunga atas bagian yang tidak mengalami interest income recognised on the non-impaired portion of the
penurunan nilai dari kredit yang mengalami penurunan nilai (Catatan impaired loans (Note 41).
41).
1) 1)
Saldo awal pada tanggal 31 Desember 2025 dan 2024 masing- Beginning balance as of 31 December 2025 and 2024 amounted to
masing sebesar Rp23.922.447 dan Rp26.502.710 yang dihitung Rp23,922,447 and Rp26,502,710, respectively, were calculated
secara individual dan Rp25.432.198 dan Rp26.595.909 yang dihitung using individual assessment and amounted to Rp25,432,198 and
secara kolektif. Rp26,595,909, respectively, were calculated using collective
assessment.
2) 2)
Penghapusbukuan pada tanggal 31 Desember 2025 dan 2024 Write-off as of 31 December 2025 and 2024 amounted to
masing-masing sebesar Rp1.505.797 dan Rp2.486.522 untuk debitur Rp1,505,797 and Rp2,486,522, respectively, were calculated using
yang dievaluasi secara individual dan Rp7.789.548 dan individual assessment and Rp7,789,548 and Rp11,258,701,
Rp11.258.701 untuk debitur yang dievaluasi secara kolektif. respectively, were calculated using collective assessment.
3) 3)
Saldo akhir pada tanggal 31 Desember 2025 dan 2024 terdiri dari Ending balance as of 31 December 2025 and 2024, amounted to
Rp22.207.852 dan Rp23.922.447 yang dihitung secara individual dan Rp22,207,852 and Rp23,922,447, respectively, were calculated
Rp25.825.895 dan Rp25.432.198 yang dihitung secara kolektif. using individual assessment and Rp25,825,895 and Rp25,432,198,
respectively, were calculated using collective assessment.
31 Desember 2025/31 December 2025
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal 9.665.633 16.721.875 12.693.914 10.273.223 49.354.645 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
- Kerugian kredit 12 months expected -
ekspektasian 12 bulan credit losses
(stage 1) 1.028.403 (774.909) (253.494) - - (stage 1)
- Kerugian kredit
ekspektasian sepanjang Lifetime expected -
umurnya - tidak credit losses
mengalami penurunan - unimpaired
nilai (stage 2) (785.404) 1.353.793 (568.389) - - (stage 2)
- Kerugian kredit
ekspektasian sepanjang Lifetime expected -
umurnya - mengalami credit losses
penurunan - impaired
nilai (stage 3) (115.384) (1.514.580) 1.629.964 - - (stage 3)
Total saldo awal setelah Total beginning balance
pengalihan 9.793.248 15.786.179 13.501.995 10.273.223 49.354.645 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (3.217.715) 726.514 6.537.031 858.802 4.904.632 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 2.615.314 376.643 169.640 2.441.275 5.602.872 purchased
Aset keuangan yang
dihentikan Financial assets
pengakuannya (1.339.047) (504.729) (340.188) - (2.183.964) derecognised
Total pembentukan/ Total allowance/
(pembalikan) (reversal)
tahun berjalan (1.941.448) 598.428 6.366.483 3.300.077 8.323.540 during the year
Aset keuangan yang
dihapusbuku (114.261) (174.408) (6.390.104) (2.616.572) (9.295.345) Written-off assets
Unwinding interest - - (677.573) - (677.573) Unwinding interest
Lain-lain 43.846 103.649 169.781 11.204 328.480 Others
Saldo akhir 7.781.385 16.313.848 12.970.582 10.967.932 48.033.747 Ending balance
*)
*) Tidak menerapkan PSAK 109. Not implement SFAS 109.
202
Page 1217
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing: (continued)
piutang/pembiayaan syariah: (lanjutan)
g. Mutasi cadangan kerugian penurunan nilai g. Movements of allowance for impairment losses
kredit yang diberikan dan on loans and sharia receivables/financing
piutang/pembiayaan syariah (lanjutan) (continued)
31 Desember 2024/31 December 2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal 12.042.940 15.756.381 15.624.069 9.675.229 53.098.619 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
- Kerugian kredit 12 months expected -
ekspektasian 12 bulan credit losses
(stage 1) 1.110.714 (642.389) (468.325) - - (stage 1)
- Kerugian kredit
ekspektasian sepanjang Lifetime expected -
umurnya - tidak credit losses
mengalami penurunan - unimpaired
nilai (stage 2) (998.665) 5.495.134 (4.496.469) - - (stage 2)
- Kerugian kredit
ekspektasian sepanjang Lifetime expected -
umurnya - mengalami credit losses
penurunan - impaired
nilai (stage 3) (195.326) (5.863.246) 6.058.572 - - (stage 3)
Total saldo awal setelah Total beginning balance
pengalihan 11.959.663 14.745.880 16.717.847 9.675.229 53.098.619 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (3.959.876) (1.019.785) 10.229.757 806.842 6.056.938 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 3.860.044 6.870.647 405.918 2.100.641 13.237.250 purchased
Aset keuangan yang
dihentikan Financial assets
pengakuannya (2.052.451) (3.977.125) (2.994.283) - (9.023.859) derecognised
Total pembentukan/ Total allowance/
(pembalikan) (reversal)
tahun berjalan (2.152.283) 1.873.737 7.641.392 2.907.483 10.270.329 during the year
Aset keuangan yang
dihapusbuku (205.875) (195.573) (11.021.042) (2.322.733) (13.745.223) Written-off assets
Unwinding interest - - (714.754) - (714.754) Unwinding interest
Lain-lain 64.128 297.831 70.471 13.244 445.674 Others
Saldo akhir 9.665.633 16.721.875 12.693.914 10.273.223 49.354.645 Ending balance
*)
*) Tidak menerapkan PSAK 109. Not implement SFAS 109.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai kredit impairment losses on loans and sharia
yang diberikan dan piutang/pembiayaan receivables/financing is adequate.
syariah telah memadai.
h. Penghapusbukuan kredit macet h. Written-off of non-performing loans
Pada tahun yang berakhir pada tanggal For the year ended 31 December 2025 and
31 Desember 2025 dan 2024, Bank Mandiri 2024, Bank Mandiri had written-off non-
melaksanakan penghapusbukuan kredit macet performing loans amounted to Rp6,418,091
masing-masing sebesar Rp6.418.091 dan and Rp11,097,083 (for Bank Mandiri only),
Rp11.097.083 (Bank Mandiri saja). respectively.
203
Page 1218
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing: (continued)
piutang/pembiayaan syariah: (lanjutan)
h. Penghapusbukuan kredit macet (lanjutan) h. Written-off of non-performing loans (continued)
Adapun kriteria debitur yang dapat The criteria for loan write-offs are as follows:
dihapusbukukan meliputi:
a. Fasilitas kredit telah digolongkan macet; a. Loan facility has been classified as loss;
b. Fasilitas kredit telah dibentuk cadangan b. Loan facility has been provided with 100%
kerugian penurunan nilai sebesar 100% (one hundred percent) allowance for
(seratus persen) dari pokok kredit impairment loss from the loss loan
macetnya; principal;
c. Telah dilakukan berbagai upaya c. Collection and recovery efforts have been
penagihan dan penyelamatan, namun performed, but the result is unsuccessful;
tidak berhasil;
d. Usaha debitur sudah tidak mempunyai d. The debtors’ business has no prospect or
prospek atau kinerja debitur buruk atau has bad performance or they do not have
tidak ada kemampuan membayar; dan the loan repayment ability; and
e. Hapus buku dilakukan terhadap seluruh e. The write-offs are performed for all loan
kewajiban kreditnya, termasuk yang obligations, including non-cash loan
berasal dari non-cash loan sehingga facilities, and the write-offs shall not be
penghapusbukuan tidak boleh dilakukan written-off partially.
pada sebagian kreditnya (partial write-off).
i. Kredit yang dihapusbukukan dicatat di ekstra- i. Written-off loans are recorded in extra-
komtabel. Bank terus melakukan usaha- comptable. The Bank continues pursuing
usaha penagihan atas kredit yang telah for collection of the written-off loans. These
dihapusbukukan. Kredit ekstra-komtabel ini loans are not reflected in the consolidated
tidak disajikan dalam laporan posisi statement of financial position. A summary of
keuangan konsolidasian. Ikhtisar mutasi movements of extra-comptable loans are as
kredit ekstra-komtabel adalah sebagai berikut follows (for Bank Mandiri only):
(Bank Mandiri saja):
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Saldo awal 110.496.831 105.131.352 Beginning balance
Penghapusbukuan 6.418.091 11.097.083 Write-offs
Penerimaan kembali kredit
yang telah dihapusbukukan Cash recoveries
(cash recoveries) (7.284.923) (6.783.077) from written-off loans
Lain-lain*) 880.456 1.051.473 Others*)
Saldo akhir 110.510.455 110.496.831 Ending balance
*) *)
Merupakan selisih kurs karena penjabaran mata uang asing, Represents effect of foreign currency translation, re-recognition
pencatatan kembali aset yang dihapusbuku dan lainnya. of written off assets and others.
j. Kredit yang disalurkan Bank Mandiri dengan j. Loans channelled by Bank Mandiri through
sistem pembiayaan langsung (executing) ke direct financing (executing) to multifinance
perusahaan pembiayaan dan pembiayaan company and joint financing mechanism as of
bersama (joint financing) pada tanggal 31 December 2025 and 2024 amounted to
31 Desember 2025 dan 2024 masing-masing Rp18,194,062 and Rp16,378,143, respectively.
sebesar Rp18.194.062 dan Rp16.378.143.
204
Page 1219
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing: (continued)
piutang/pembiayaan syariah: (lanjutan)
k. Nilai tercatat diamortisasi dari kredit yang k. The carrying amount of loans and sharia
diberikan dan piutang/pembiayasan syariah receivables/financing at amortised cost are as
adalah sebagai berikut: follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Kredit yang diberikan Loans
(Catatan 12A) 1.849.967.956 1.623.216.612 (Note 12A)
Bunga yang masih akan Accrued interest
diterima 7.218.467 5.968.024 receivables
Pendapatan diterima dimuka Unearned income
yang teratribusi (directly attributable)
(Catatan 35) (722.505) (1.117.656 ) (Note 35)
Cadangan kerugian Allowance for
penurunan nilai impairment losses
(Catatan 12A.c dan 12B.g) (48.064.793) (49.437.417 ) (Note 12A.c and 12B.g)
Total 1.808.399.125 1.578.629.563 Total
l. Pada tanggal 31 Desember 2025, nilai l. On 31 December 2025, book value of the
tercatat atas saldo kredit yang diberikan Bank outstanding loans from Bank Mandiri to
Mandiri kepada PT Garuda Indonesia PT Garuda Indonesia (Persero) Tbk (“Garuda”)
(Persero) Tbk (“Garuda”) sebagai dampak as a result of the restructuring are amounted to
dari restrukturisasi adalah sebesar Rp980,493 or 23% of the contractual amount.
Rp980.493 atau sebesar 23% dari nilai This value will be recovered gradually in
kontraktual pinjaman. Nilai ini akan accordance with the accounting concept after
terpulihkan secara bertahap sesuai dengan the restructuring date until the maturity date.
konsep akuntansi setelah tanggal Bank Mandiri still has a claim value for loans
restrukturisasi hingga tanggal jatuh tempo. disbursed to Garuda amounted to
Bank Mandiri tetap memiliki nilai tagih atas Rp4,279,418 according to the contractual
kredit yang diberikan kepada Garuda sebesar value of the loan as stated in the settlement
Rp4.279.418 sesuai nilai kontraktual agreement which has been homologated by
pinjaman sebagaimana tercantum dalam the Commercial Court at the Central Jakarta
perjanjian perdamaian yang telah District Court, thus there is no write-off of the
dihomologasi oleh Pengadilan Niaga pada principal and deferred interest by Bank Mandiri
Pengadilan Negeri Jakarta Pusat, sehingga against Garuda.
tidak terdapat penghapusan jumlah tagihan
pokok dan bunga yang ditangguhkan Bank
Mandiri terhadap Garuda.
m. Berdasarkan kolektibilitas sesuai POJK: m. By collectability based on FSA regulation:
Kolektibilitas kredit yang diberikan dan Collectability of loans and sharia
piutang/pembiayasan syariah sesuai POJK receivables/financing in accordance with FSA
diungkapkan pada Catatan 65. regulation are disclosed in Note 65.
205
Page 1220
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PIUTANG PEMBIAYAAN KONSUMEN 13. CONSUMER FINANCING RECEIVABLES
a. Rincian dari piutang pembiayaan konsumen a. Details of Subsidiary’s consumer financing
Entitas Anak adalah sebagai berikut: receivables are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Piutang pembiayaan Consumer financing
konsumen - bruto 55.422.160 56.835.393 receivables - gross
Dikurangi: Less:
Pendapatan pembiayaan konsumen Unearned income on
yang belum diakui (14.558.960) (15.262.087 ) consumer financing
Total 40.863.200 41.573.306 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.049.570) (934.353 ) impairment losses
Neto 39.813.630 40.638.953 Net
Angsuran dari saldo piutang pembiayaan Installments of consumer financing receivables -
konsumen - bruto pada tanggal 31 Desember gross as of 31 December 2025 and 2024 which will
2025 dan 2024 yang akan diterima dari konsumen be received from customers based on the maturity
berdasarkan tanggal jatuh temponya adalah dates are as follows:
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Tahun Year
2025 - 23.443.226 2025
2026 38.489.139 16.199.686 2026
2027 dan sesudahnya 16.933.021 17.192.481 2027 and later
Total 55.422.160 56.835.393 Total
Pada tanggal 13 April 2016 PT Mandiri Utama On 13 April 2016, PT Mandiri Utama Finance (MUF)
Finance (MUF) dan Bank telah menandatangani and the Bank signed a Joint Financing Agreement
Perjanjian Kerjasama Pembiayaan Bersama for Motor Vehicles between PT Bank Mandiri
Kendaraan Bermotor antara PT Bank Mandiri (Persero) Tbk and PT Mandiri Utama Finance. This
(Persero) Tbk dan PT Mandiri Utama Finance. agreement has undergone several amendments,
Perjanjian ini telah mengalami beberapa kali with the latest change documented in the Tenth
perubahan dimana perubahan terakhir melalui Addendum (Addendum X) to the Joint Financing
amandemen Perjanjian Kerjasama Pembiayaan Agreement for Motor Vehicles between PT Bank
Bersama Kendaran Bermotor antara PT Bank Mandiri (Persero) Tbk and PT Mandiri Utama
Mandiri (Persero) Tbk dan PT Mandiri Utama Finance, recorded in Deed No. 2 dated
Finance yang termuat di dalam Akta Adendum X 14 March 2024. The joint financing facility has been
(Sepuluh) Perjanjian Kerjasama Pembiayaan set at Rp22,000,000, with a joint financing portion of
Bersama Kendaran Bermotor antara PT Bank at least 1% from MUF and up to 99% from the joint
Mandiri (Persero) Tbk dan PT Mandiri Utama financier. This agreement is valid until 28 February
Finance No. 2 tanggal 14 Maret 2024. Fasilitas 2025. This agreement has been amended in the
pembiayaan bersama menjadi sebesar Addendum XI No. 9 dated 26 June 2025, which
Rp22.000.000 dengan porsi fasilitas pembiayaan make the joint financing facilities valid until
bersama sebesar minimal 1% dari MUF dan 28 February 2026.
maksimal 99% dari pemberi pembiayaan
bersama. Perjanjian ini berlaku sampai dengan
tanggal 28 Februari 2025. Perjanjian tersebut
telah di Adendum di dalam Akta Adendum XI
(sebelas) No. 9 Tanggal 26 Juni 2025, sehingga
fasilitas pembiayaan bersama berlaku sampai
28 Februari 2026.
206
Page 1221
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 13. CONSUMER FINANCING RECEIVABLES (continued)
a. Rincian dari piutang pembiayaan konsumen a. Details of Subsidiary’s consumer financing
Entitas Anak adalah sebagai berikut: (lanjutan) receivables are as follows: (continued)
Pada tanggal 6 Februari 2009, PT Mandiri Tunas On 6 February 2009, PT Mandiri Tunas Finance
Finance (MTF) dan Bank telah menandatangani (MTF) and the Bank signed a Motor Vehicle
Perjanjian Kerjasama Kendaraan Bermotor yang Cooperation Agreement, documented in Deed
termuat di dalam Akta No. 9 yang telah mengalami No. 9. This agreement has undergone several
beberapa kali perubahan dimana perubahan amendments, with the latest changes through the
terakhir melalui amandemen Perjanjian Twentieth Addendum (XX) and Restatement of the
Kerjasama Kendaraan Bermotor yang termuat di Motor Vehicle Financing Cooperation Agreement
dalam Akta Adendum XX (Kedua Puluh) dan documented in Deed No. 23 dated 21 July 2025,
Pernyataan Kembali (Restatement) Perjanjian and the Thirteen Addendum (XIII) and Restatement
Kerjasama Pembiayaan Bersama Kendaraan of the Consumer Asset Purchase (CAP) in Deed No.
Bermotor No. 23 tanggal 21 Juli 2025 dan Akta 24 dated 21 July 2025.
Adendum XIII (Ketiga Belas) dan Pernyataan
Kembali Perjanjian Kerjasama Consumer Asset
Purchase (CAP) No. 24 tertanggal 21 Juli 2025.
Fasilitas pembiayaan bersama menjadi sebesar The joint financing facility amounts to
Rp27.000.000 dengan porsi fasilitas pembiayaan Rp27,000,000, with the portion of the joint financing
bersama sebesar minimal 1,00% dari MTF dan facility ranging from a minimum of 1.00% from MTF
maksimal 99,00% dari pemberi pembiayaan to a maximum of 99.00% from the joint financing
bersama. Perjanjian ini berlaku sampai dengan provider. This agreement is valid until
tanggal 28 Februari 2026. 28 February 2026.
Pada tanggal 21 Februari 2022, MTF dan Bank On 21 February 2022, MTF and the Bank signed
menandatangani Perjanjian Kerjasama a Joint Financing Agreement for the financing of
Pembiayaan Bersama dalam bentuk pembiayaan Passenger Vehicles, Commercial Vehicles, and
Passenger Vehicle, Commercial Vehicle, dan Heavy Equipment to the Bank's commercial
Heavy Equipment kepada debitur komersial Bank. debtors. This agreement has been amended, with
Perjanjian ini telah diubah dengan perubahan the latest amendment included in the Fifth
terakhir termuat dalam Adendum V (Kelima) Addendum (Addendum V) to the Regular Joint
Perjanjian Pembiayaan Bersama (Joint Financing) Financing Agreement between the Bank and the
Reguler antara Bank dengan MTF MTF No. 006/PKS-LLI/MTF/III/2025 dated
No. 006/PKS-LLI/MTF/III/2025 tertanggal 13 March 2025. The joint financing facility is set at
13 Maret 2025, dengan fasilitas pembiayaan Rp10,000,000, with a joint financing portion of at
bersama sebesar Rp10.000.000 dengan porsi least 1.00% from MTF and up to 99.00% from the
fasilitas pembiayaan bersama sebesar minimal joint financier. Bank Mandiri bears the credit risk and
1,00% dari MTF dan maksimal 99,00% dari receives income according to its financing portion.
pemberi pembiayaan bersama, dimana Bank This agreement has been extended until
Mandiri menanggung risiko kredit dan menerima 20 February 2026.
pendapatan sesuai dengan porsi pembiayaannya.
Perjanjian ini telah diperpanjang sampai dengan
tanggal 20 Februari 2026.
Jangka waktu kontrak pembiayaan yang Financing period for contracts disbursed by the
disalurkan oleh Entitas Anak atas kendaraan Subsidiaries on motor vehicles ranges from 12 - 84
bermotor berkisar antara 12 - 84 bulan. months.
Termasuk dalam piutang pembiayaan konsumen Included in consumer financing receivables
di atas adalah transaksi dengan pihak-pihak transactions are related parties transactions as of
berelasi pada tanggal 31 Desember 2025 dan 31 December 2025 and 2024 amounted to Rp4,257
2024 masing-masing sebesar Rp4.257 dan and Rp41,346, respectively (Note 56).
Rp41.346 (Catatan 56).
207
Page 1222
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 13. CONSUMER FINANCING RECEIVABLES (continued)
a. Rincian dari piutang pembiayaan konsumen a. Details of Subsidiary’s consumer financing
Entitas Anak adalah sebagai berikut: (lanjutan) receivables are as follows: (continued)
Berikut adalah perubahan nilai tercatat piutang Changes in carrying amount of consumer financing
pembiayaan konsumen dengan klasifikasi biaya receivables classified as amortised cost upon
diamortisasi berdasarkan stage: stages are as follows:
31 Desember 2025/31 December 2025
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Amortised cost
Saldo awal 39.470.376 1.590.923 512.007 41.573.306 Beginning balance
Transfer ke/(dari) stage 1 951.177 (821.048) (130.129) - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 (4.012.773) 4.062.098 (49.325) - Transfer to/(from) stage 2
Transfer ke/(dari) stage 3 (647.200) (738.658) 1.385.858 - Transfer to/(from) stage 3
Total saldo awal setelah Total beginning balance
pengalihan 35.761.580 4.093.315 1.718.411 41.573.306 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat*) (7.623.567) (1.800.916) 964.176 (8.460.307) carrying amount*
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 14.445.565 69.606 69.725 14.584.896 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (4.091.824) (600.698) (437.732) (5.130.254) derecognised
Aset keuangan yang Written-off financial
dihapusbuku (7.884) (191.179) (1.505.378) (1.704.441) assets
Total penambahan/(penurunan) Total increase/(decrease)
tahun berjalan 2.722.290 (2.523.187) (909.209) (710.106) during the year
Saldo akhir 38.483.870 1.570.128 809.202 40.863.200 Ending balance
31 Desember 2024/31 December 2024
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Amortised cost
Saldo awal 31.844.501 559.928 345.367 32.749.796 Beginning balance
Transfer ke/(dari) stage 1 846.090 (744.304) (101.786) - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 (2.809.118) 2.866.575 (57.457) - Transfer to/(from) stage 2
Transfer ke/(dari) stage 3 (637.486) (565.430) 1.202.916 - Transfer to/(from) stage 3
Total saldo awal setelah Total beginning balance
pengalihan 29.243.987 2.116.769 1.389.040 32.749.796 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat*) (8.411.118) (70.062) 862.817 (7.618.363) carrying amount*)
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 22.067.803 168.550 172.412 22.408.765 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (3.405.230) (472.888) (592.614) (4.470.732) derecognised
Aset keuangan yang Written-off financial
dihapusbuku (25.066) (151.446) (1.319.648) (1.496.160) assets
Total penambahan/(penurunan) Total increase/(decrease)
tahun berjalan 10.226.389 (525.846) (877.033) 8.823.510 during the year
Saldo akhir 39.470.376 1.590.923 512.007 41.573.306 Ending balance
*) *)
Termasuk di dalam pengukuran kembali bersih adalah pembayaran Including in the net remeasurement is repayment.
kembali.
b. Rata-rata suku bunga efektif yang dikenakan b. Average of effective interest rate charged to
kepada konsumen adalah sebagai berikut: customers are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Mobil 16,99% 17,17% Car
Sepeda motor 32,88% 34,89% Motorcycle
208
Page 1223
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 13. CONSUMER FINANCING RECEIVABLES (continued)
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
piutang pembiayaan konsumen adalah sebagai consumer financing receivables are as follows:
berikut:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Saldo awal 934.353 713.044 Beginning balance
Pembentukan selama Allowance during
tahun berjalan (Catatan 46) 1.819.658 1.717.469 the year (Note 46)
Penghapusbukuan (1.704.441) (1.496.160 ) Write-offs
Saldo akhir 1.049.570 934.353 Ending balance
31 Desember 2025/31 December 2025
Stage 1 Stage 2 Stage 3 Total
Saldo awal 454.903 176.022 303.428 934.353 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit ekspektasian 12 months expected
12 bulan (stage 1) 51.701 (39.651) (12.050) - credit losses (stage 1)
Kerugian kredit ekspektasian Lifetime expected
sepanjang umurnya - credit losses
tidak mengalami - non-impaired
penurunan nilai (stage 2) (162.153) 166.259 (4.106) - (stage 2)
Kerugian kredit ekspektasian Lifetime expected
sepanjang umurnya - mengalami credit losses
penurunan nilai (stage 3) (28.974) (74.477) 103.451 - impaired (stage 3)
Total saldo awal setelah Total beginning balance
pengalihan 315.477 228.153 390.723 934.353 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 23.592 324.752 1.628.092 1.976.436 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 200.185 17.781 28.027 245.993 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (69.225) (153.472) (180.074) (402.771) derecognised
Total pembentukan Total allowance
tahun berjalan 154.552 189.061 1.476.045 1.819.658 during the year
Aset keuangan yang Written-off financial
dihapusbuku (7.884) (191.179) (1.505.378) (1.704.441) assets
Saldo akhir 462.145 226.035 361.390 1.049.570 Ending balance
31 Desember 2024/31 December 2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 459.935 122.002 131.107 713.044 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit ekspektasian 12 months expected
12 bulan (stage 1) 68.504 (53.221) (15.283) - credit losses (stage 1)
Kerugian kredit ekspektasian Lifetime expected
sepanjang umurnya - credit losses
tidak mengalami - non-impaired
penurunan nilai (stage 2) (90.092) 96.774 (6.682) - (stage 2)
Kerugian kredit ekspektasian Lifetime expected
sepanjang umurnya - mengalami credit losses
penurunan nilai (stage 3) (18.020) (36.140) 54.160 - impaired (stage 3)
Total saldo awal setelah Total beginning balance
pengalihan 420.327 129.415 163.302 713.044 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (150.074) 247.922 1.571.052 1.668.900 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 283.680 52.865 72.140 408.685 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (63.117) (102.736) (194.263) (360.116) derecognised
Total pembentukan Total allowance
tahun berjalan 70.489 198.051 1.448.929 1.717.469 during the year
Aset keuangan yang Written-off financial
dihapusbuku (25.066) (151.446) (1.319.648) (1.496.160) assets
Lain-lain (10.847) 2 10.845 - Others
Saldo akhir 454.903 176.022 303.428 934.353 Ending balance
209
Page 1224
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 13. CONSUMER FINANCING RECEIVABLES (continued)
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
piutang pembiayaan konsumen adalah sebagai consumer financing receivables are as follows:
berikut: (lanjutan) (continued)
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai piutang pembiayaan impairment losses on consumer financing
konsumen telah memadai. receivables is adequate.
d. Piutang pembiayaan konsumen yang menjadi d. Consumer financing receivables pledged as
jaminan atas efek-efek yang diterbitkan pada collateral for debt securities issued as of
tanggal 31 Desember 2025 dan 2024 adalah 31 December 2025 and 2024 are Rp1,436,756
masing-masing sebesar Rp1.436.756 dan and Rp2,435,067, respectively (Note 30).
Rp2.435.067 (Catatan 30).
e. Piutang pembiayaan konsumen yang menjadi e. Consumer financing receivables pledged as
jaminan atas pinjaman yang diterima pada tanggal collateral for fund borrowing as of 31 December
31 Desember 2025 dan 2024 adalah masing- 2025 and 2024 are Rp16,971,035 and
masing sebesar Rp16.971.035 dan Rp23.464.134 Rp23,464,134, respectively (Note 36h).
(Catatan 36h).
f. Sebagai jaminan atas piutang pembiayaan f. As a collateral to the consumer financing
konsumen yang diberikan, Entitas Anak menerima receivables, the Subsidiaries received Vehicles
jaminan dari konsumen berupa Bukti Kepemilikan Ownership Certificate (“BPKB”) from its customer
Kendaraan Bermotor (“BPKB”) atas kendaraan for every vehicle financed by the Subsidiaries.
bermotor yang dibiayai oleh Entitas Anak.
14. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES
a. Rincian dari investasi bersih dalam sewa a. Details of Subsidiaries’ net investment finance
pembiayaan Entitas Anak adalah sebagai berikut: leases are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Pihak ketiga Third parties
Piutang sewa pembiayaan Gross finance lease
bruto 4.851.402 6.791.445 receivables
Piutang sewa pembiayaan yang Finance lease receivables
dibiayai bersama dengan jointly funded with other
pihak-pihak lain without parties without
recourse - bruto (6.140) (22.400 ) recourse - gross
Nilai sisa terjamin 1.833.652 2.445.103 Guaranteed residual value
Pendapatan sewa pembiayaan
yang ditangguhkan (691.522) (1.011.969 ) Deferred finance lease income
Simpanan jaminan (1.833.652) (2.445.103 ) Security deposits
Total investasi bersih dalam Total net investment finance
sewa pembiayaan 4.153.740 5.757.076 leases
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (134.987) (103.337 ) impairment losses
Neto 4.018.753 5.653.739 Net
Jangka waktu kontrak pembiayaan yang Financing period for contracts disbursed by the
disalurkan oleh Entitas Anak atas kendaraan Subsidiaries on motor vehicles ranges between 12 -
bermotor berkisar antara 12 - 60 bulan. 60 months.
210
Page 1225
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES (continued)
(lanjutan)
a. Rincian dari investasi bersih dalam sewa a. Details of Subsidiaries’ net investment finance
pembiayaan Entitas Anak adalah sebagai berikut: leases are as follows: (continued)
(lanjutan)
Piutang sewa pembiayaan - bruto sesuai dengan Details of investment finance leases - gross, based
tanggal jatuh temponya adalah sebagai berikut: on the maturity date are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Tahun Year
2025 - 3.379.367 2025
2026 2.604.729 2.162.384 2026
2027 dan sesudahnya 2.246.673 1.249.694 2027 and later
4.851.402 6.791.445
Piutang sewa pembiayaan yang Finance lease receivables
dibiayai bersama dengan jointly funded with other
pihak-pihak lain without parties without
recourse - bruto (6.140) (22.400 ) recourse - gross
Nilai sisa terjamin, pendapatan Guaranteed residual value,
sewa pembiayaan deferred finance
yang ditangguhkan dan lease income and
simpanan jaminan (691.522) (1.011.969 ) security deposits
Investasi bersih dalam sewa Net invesment finance
pembiayaan 4.153.740 5.757.076 lease
Berikut adalah perubahan nilai tercatat investasi Movements in carrying amount of net investment
bersih dalam sewa pembiayaan dengan klasifikasi finance leases classified as at amortised cost upon
biaya perolehan diamortisasi berdasarkan stage: stages are as follows:
31 Desember 2025/31 December 2025
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal 5.139.615 447.413 170.048 5.757.076 Beginning balance
Transfer ke/(dari) stage 1 179.259 (163.784) (15.475) - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 (1.011.713) 1.023.897 (12.184) - Transfer to/(from) stage 2
Transfer ke/(dari) stage 3 (323.543) (138.842) 462.385 - Transfer to/(from) stage 3
Total saldo awal Total beginning balance
setelah pengalihan 3.983.618 1.168.684 604.774 5.757.076 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat*) (754.800) (562.242) (361.295) (1.678.337) carrying amount*)
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 1.027.377 15.926 237.173 1.280.476 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (696.594) (184.128) (67.450) (948.172) derecognised
Aset keuangan yang Written-off financial
dihapusbuku (4.123) (42.554) (210.626) (257.303) assets
Total kenaikan/(penurunan) Total increase/(decrease)
tahun berjalan (428.140) (772.998) (402.198) (1.603.336) during the year
Saldo akhir 3.555.478 395.686 202.576 4.153.740 Ending balance
211
Page 1226
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES (continued)
(lanjutan)
a. Rincian dari investasi bersih dalam sewa a. Details of Subsidiaries’ net investment finance
pembiayaan Entitas Anak adalah sebagai berikut: leases are as follows: (continued)
(lanjutan)
Berikut adalah perubahan nilai tercatat investasi Movements in carrying amount of net investment
bersih dalam sewa pembiayaan dengan klasifikasi finance leases classified as at amortised cost upon
biaya perolehan diamortisasi berdasarkan stage: stages are as follows:
31 Desember 2024/31 December 2024
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal 5.292.585 177.578 19.079 5.489.242 Beginning balance
Transfer ke/(dari) stage 1 122.320 (98.355) (23.965) - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 (687.876) 693.949 (6.073) - Transfer to/(from) stage 2
Transfer ke/(dari) stage 3 (47.202) (182.020) 229.222 - Transfer to/(from) stage 3
Total saldo awal Total beginning balance
setelah pengalihan 4.679.827 591.152 218.263 5.489.242 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat*) (1.641.474) (7.912) 40.850 (1.608.536) carrying amount*)
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 3.003.610 89.069 2.472 3.095.151 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (900.015) (218.790) (47.824) (1.166.629) derecognised
Aset keuangan yang Written-off financial
dihapusbuku (2.333) (6.106) (43.713) (52.152) assets
Total kenaikan/(penurunan) Total increase/(decrease)
tahun berjalan 459.788 (143.739) (48.215) 267.834 during the year
Saldo akhir 5.139.615 447.413 170.048 5.757.076 Ending balance
*) *)
Termasuk di dalam pengukuran kembali bersih adalah pembayaran Including in the net remeasurement is repayment.
kembali.
b. Rata-rata suku bunga efektif yang dikenakan b. Average of effective interest rate charged to
kepada konsumen adalah sebagai berikut: customers are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Mobil 19,93% 18,75% Car
Alat berat 15,00% 11,12% Heavy equipment
Mesin 12,75% 18,01% Machine
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
investasi bersih dalam sewa pembiayaan adalah net investment finance leases are as follows:
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Saldo awal 103.337 70.170 Beginning balance
Pembentukan selama Allowance during
tahun berjalan (Catatan 46) 288.953 85.319 the year (Note 46)
Penghapusbukuan (257.303 ) (52.152 ) Write-offs
Saldo akhir 134.987 103.337 Ending balance
212
Page 1227
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES (continued)
(lanjutan)
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
investasi bersih dalam sewa pembiayaan adalah net investment finance leases are as follows:
sebagai berikut: (lanjutan) (continued)
31 Desember 2025/31 December 2025
Stage 1 Stage 2 Stage 3 Total
Saldo awal 29.684 27.019 46.634 103.337 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit ekpektasian 12 months expected credit
12 bulan (stage 1) 10.461 (8.984) (1.477) - losses (stage 1)
Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime expected credit
tidak mengalami penurunan losses - non-impaired
nilai (stage 2) (70.898) 72.197 (1.299) - (stage 2)
Kerugian kredit ekspektasian Lifetime expected credit
sepanjang umurnya - mengalami losses - impaired
penurunan nilai (stage 3) (54.702) (9.998) 64.700 - (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan (85.455) 80.234 108.558 103.337 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 120.468 37.144 206.064 363.676 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 4.442 5.558 1.829 11.829 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (7.387) (49.344) (29.821) (86.552) derecognised
Total pembentukan/(pembalikan) Total allowance/(reversal)
tahun berjalan 117.523 (6.642) 178.072 288.953 during the period
Aset keuangan yang Written-off financial
dihapusbuku (4.123) (42.554) (210.626) (257.303) assets
Saldo akhir 27.945 31.038 76.004 134.987 Ending balance
31 Desember 2024/31 December 2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 46.071 18.881 5.218 70.170 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit ekpektasian 12 months expected credit
12 bulan (stage 1) 6.926 (5.039) (1.887) - losses (stage 1)
Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime expected credit
tidak mengalami penurunan losses - non-impaired
nilai (stage 2) (7.626) 8.151 (525) - (stage 2)
Kerugian kredit ekspektasian Lifetime expected credit
sepanjang umurnya - mengalami losses - impaired
penurunan nilai (stage 3) (2.700) (6.906) 9.606 - (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan 42.671 15.087 12.412 70.170 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (8.043) 34.080 91.896 117.933 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 16.429 25.280 1.772 43.481 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (19.040) (41.322) (15.733) (76.095) derecognised
Total pembentukan/(pembalikan) (10.654) 18.038 77.935 85.319 Total allowance/(reversal)
tahun berjalan during the period
Aset keuangan yang Written-off financial
dihapusbuku (2.333) (6.106) (43.713) (52.152) assets
Saldo akhir 29.684 27.019 46.634 103.337 Ending balance
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai investasi bersih dalam impairment losses on net investment finance lease
sewa pembiayaan telah memadai. is adequate.
213
Page 1228
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES (continued)
(lanjutan)
d. Investasi bersih dalam sewa pembiayaan yang d. Net investment finance leases pledged as collateral
menjadi jaminan atas efek-efek yang diterbitkan for debt securities issued as of 31 December 2025
pada tanggal 31 Desember 2025 dan 2024 adalah and 2024 were amounted to Rp174,341 and
masing-masing sebesar Rp174.341 dan Rp433,293, respectively (Note 30).
Rp433.293 (Catatan 30).
e. Investasi bersih dalam sewa pembiayaan yang e. Net investment finance lease pledged as collateral
menjadi jaminan atas pinjaman yang diterima for fund borrowings as of 31 December 2025 and
pada tanggal 31 Desember 2025 dan 2024 adalah 2024 were amounted to Rp460,323 and
masing-masing sebesar Rp460.323 dan Rp1,583,867, respectively (Note 36h).
Rp1.583.867 (Catatan 36h).
f. Berdasarkan kolektibilitas sesuai POJK: f. By collectability based on FSA regulation:
Kolektibilitas investasi bersih dalam sewa Collectability of investment finance leases in
pembiayaan sesuai POJK diungkapkan pada accordance with FSA regulation are disclosed in
Catatan 65. Note 65.
15. TAGIHAN AKSEPTASI 15. ACCEPTANCE RECEIVABLES
a. Berdasarkan jenis mata uang, pihak berelasi dan a. By currency, related parties and third parties:
pihak ketiga:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Tagihan kepada bank lain Receivables from other banks
Pihak berelasi (Catatan 56) 249.142 418.984 Related parties (Note 56)
Pihak ketiga 329.255 285.344 Third parties
578.397 704.328
Tagihan kepada debitur Receivables from debtors
Pihak berelasi (Catatan 56) 665.101 961.892 Related parties (Note 56)
Pihak ketiga 2.763.190 3.847.716 Third parties
3.428.291 4.809.608
Total Rupiah 4.006.688 5.513.936 Total Rupiah
Mata uang asing Foreign currencies
Tagihan kepada bank lain Receivables from other banks
Pihak ketiga 293.145 77.672 Third parties
293.145 77.672
Tagihan kepada debitur Receivables from debtors
Pihak berelasi (Catatan 56) 247.050 317.988 Related parties (Note 56)
Pihak ketiga 3.541.395 3.404.269 Third parties
3.788.445 3.722.257
Total mata uang asing Total foreign currencies
(Catatan 62.B.(iv)) 4.081.590 3.799.929 (Note 62.B.(iv))
8.088.278 9.313.865
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (26.015) (31.340 ) impairment losses
Neto 8.062.263 9.282.525 Net
214
Page 1229
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. TAGIHAN AKSEPTASI (lanjutan) 15. ACCEPTANCE RECEIVABLES (continued)
a. Berdasarkan jenis mata uang, pihak berelasi dan a. By currency, related parties and third parties:
pihak ketiga: (lanjutan) (continued)
Berikut adalah perubahan nilai tercatat tagihan Movements in carrying amount of acceptance
akseptasi berdasarkan stage: receivables upon stages:
31 Desember 2025/31 December 2025
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal 9.154.836 6.886 - 152.143 9.313.865 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
- Kerugian kredit 12 months expected -
ekspektasian 12 bulan credit losses
(stage 1) - - - - - (stage 1)
- Kerugian kredit
ekspektasian sepanjang Lifetime expected -
umurnya - tidak credit losses
mengalami penurunan - unimpaired
nilai (stage 2) (69.757) 69.757 - - - (stage 2)
- Kerugian kredit
ekspektasian sepanjang Lifetime expected -
umurnya - mengalami credit losses
penurunan - impaired
nilai (stage 3) - - - - - (stage 3)
Total saldo awal setelah Total beginning balance
pengalihan 9.085.079 76.643 - 152.143 9.313.865 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat**) (151.256) 4.039 - 502.851 355.634 carrying amount**)
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 19.579.195 65.792 - - 19.644.987 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (21.372.232) (47.044) - - (21.419.276) derecognised
Lain-lain 184.968 8.100 - - 193.068 Others
Total (penurunan)/kenaikan Total (decrease)/increase
tahun berjalan (1.759.325) 30.887 - 502.851 (1.225.587) during the year
Saldo akhir 7.325.754 107.530 - 654.994 8.088.278 Ending balance
*) *)
Tidak menerapkan PSAK 109. Not implement SFAS 109.
**) **)
Termasuk di dalam pengukuran kembali bersih adalah pembayaran Including in the net remeasurement is repayment.
kembali.
31 Desember 2024/31 December 2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal 14.284.950 177.991 - 330.947 14.793.888 Beginning balance
Pengukuran kembali bersih Remeasurement of net
nilai tercatat**) (38.343) 145 - (178.804) (217.002) carrying amount**)
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 30.926.707 96.915 - - 31.023.622 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (36.089.877) (268.301) - - (36.358.178) derecognised
Lain-lain 71.399 136 - - 71.535 Others
Total penurunan Total decrease
tahun berjalan (5.130.114) (171.105) - (178.804) (5.480.023) during the year
Saldo akhir 9.154.836 6.886 - 152.143 9.313.865 Ending balance
*) *)
Tidak menerapkan PSAK 109. Not implement SFAS 109.
**) **)
Termasuk di dalam pengukuran kembali bersih adalah pembayaran Including in the net remeasurement is repayment.
kembali.
215
Page 1230
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. TAGIHAN AKSEPTASI (lanjutan) 15. ACCEPTANCE RECEIVABLES (continued)
b. Berdasarkan jatuh tempo: b. By maturity:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Kurang dari 1 bulan 943.214 939.242 Less than 1 month
1 - 3 bulan 1.432.310 2.596.722 1 - 3 months
3 - 6 bulan 1.198.845 1.977.972 3 - 6 months
6 - 12 bulan 432.319 - 6 - 12 months
Total Rupiah 4.006.688 5.513.936 Total Rupiah
Mata uang asing Foreign currencies
Kurang dari 1 bulan 1.349.463 1.082.622 Less than 1 month
1 - 3 bulan 1.142.466 1.889.492 1 - 3 months
3 - 6 bulan 1.191.404 547.886 3 - 6 months
6 - 12 bulan 19.081 30.962 6 - 12 months
Lebih dari 12 bulan 379.176 248.967 Over 12 months
Total mata uang asing Total foreign currencies
(Catatan 62.B.(iv)) 4.081.590 3.799.929 (Note 62.B.(iv))
8.088.278 9.313.865
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (26.015) (31.340 ) impairment losses
Neto 8.062.263 9.282.525 Net
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
tagihan akseptasi: acceptance receivables:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Saldo awal 31.340 122.212 Beginning balance
Pembalikan selama Total reversal during
tahun berjalan (Catatan 46) (6.321) (91.509 ) the year (Note 46)
Lain-lain*) 996 637 Others*)
Saldo akhir 26.015 31.340 Ending balance
*) *)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currency translation.
31 Desember 2025/31 December 2025
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal 25.737 3.751 - 1.852 31.340 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
- Kerugian kredit 12 months expected -
ekspektasian 12 bulan credit losses
(stage 1) - - - - - (stage 1)
- Kerugian kredit
ekspektasian sepanjang Lifetime expected -
umurnya - tidak credit losses
mengalami penurunan - unimpaired
nilai (stage 2) (2.325) 2.325 - - - (stage 2)
- Kerugian kredit
ekspektasian sepanjang Lifetime expected -
umurnya - mengalami credit losses
penurunan - impaired
nilai (stage 3) - - - - - (stage 3)
Total saldo awal setelah Total beginning balance
pengalihan 23.412 6.076 - 1.852 31.340 after transfer
Pengukuran kembali bersih Remeasurement of net
penyisihan kerugian (10.530) (407) - 5.036 (5.901) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 29.607 9.128 - - 38.735 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (27.874) (11.281) - - (39.155) derecognised
Total pembalikan Total reversal
tahun berjalan (8.797) (2.560) - 5.036 (6.321) during the year
Lain-lain**) 767 185 - 44 996 Others**)
Saldo akhir 15.382 3.701 - 6.932 26.015 Ending balance
216
Page 1231
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. TAGIHAN AKSEPTASI (lanjutan) 15. ACCEPTANCE RECEIVABLES (continued)
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
tagihan akseptasi: (lanjutan) acceptance receivables: (continued)
31 Desember 2024/31 December 2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal 29.917 87.984 - 4.311 122.212 Beginning balance
Pengukuran kembali bersih Remeasurement of net
penyisihan kerugian (15.021) (72) - (2.458) (17.551) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 51.773 19.096 - - 70.869 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (41.480) (103.347) - - (144.827) derecognised
Total pembalikan Total reversal
tahun berjalan (4.728) (84.323) - (2.458) (91.509) during the year
Lain-lain**) 548 90 - (1) 637 Others**)
Saldo akhir 25.737 3.751 - 1.852 31.340 Ending balance
*) *)
Tidak menerapkan PSAK 109. Not implement SFAS 109.
**) **)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currency translation.
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai tagihan akseptasi telah impairment losses on acceptance receivables is
memadai. adequate.
d. Informasi mengenai pengelompokan berdasarkan d. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” from sharia
“mengalami penurunan nilai” untuk aset keuangan Subsidiary are disclosed in Note 62A.
dari Entitas Anak syariah diungkapkan pada
Catatan 62A.
e. Berdasarkan kolektibilitas sesuai POJK: e. By collectability based on FSA regulation:
Kolektibilitas tagihan akseptasi sesuai POJK Collectability of acceptance receivables in
diungkapkan pada Catatan 65. accordance with FSA regulation are disclosed in
Note 65.
16. PENYERTAAN SAHAM 16. INVESTMENTS IN SHARES
a. Rincian penyertaan saham adalah sebagai a. The detail of investments in shares are as follows:
berikut:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Penyertaan saham Investments in shares
Pihak berelasi (Catatan 56) 762.254 1.023.142 Related parties (Note 56)
Pihak ketiga 1.586.054 1.395.592 Third parties
Total 2.348.308 2.418.734 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.986) (1.986 ) impairment losses
Neto 2.346.322 2.416.748 Net
217
Page 1232
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PENYERTAAN SAHAM (lanjutan) 16. INVESTMENTS IN SHARES (continued)
a. Rincian penyertaan saham adalah sebagai a. The detail of investments in shares are as follows:
berikut: (lanjutan) (continued)
31 Desember 2025/31 December 2025 31 Desember 2024/31 December 2024
Persentase Persentase
Kepemilikan/ Kepemilikan/
Jenis Usaha/ Percentage of Nilai Tercatat/ Percentage of Nilai Tercatat/
Nature of Business Ownership Carrying Amount Ownership Carrying Amount
Metode nilai wajar:/Fair value method:
Aktivitas Teknologi Informasi dan Jasa Komputer Lainnya/
Information Technology Activities and Other Computer Services 0,01% - 17,50% 978.121 0,01% - 17,50% 1.145.049
Lembaga Keuangan Mikro/ Micro Microfinance Institution 2,17% - 12,47% 605.138 2,17% - 12,47% 438.782
Aktivitas Penunjang Lainnya untuk Asuransi dan Dana Pensiun/
Other Supporting Activities for Insurance and Pension Funds 1,76% - 14,86% 101.217 1,76% - 14,86% 86.013
Dana Ventura/Venture Funds 24,56% - 100,00% 8.356 24,56% - 100,00% 9.805
Portal Web dan/atau Platform Digital dengan Tujuan Komersial/
Commercial Web Portal and/or Digital Platform 7,32% 172.778 7,32% 185.144
Budidaya Biota Air Tawar Udang/Freshwater Shrimp Aquaculture 7,13% 15.790 7,13% 43.871
Jasa Penunjang Pertanian Lainnya/Other Agricultural Support
Services 1,60% 28.834 1,60% 37.944
Penyelenggara Jasa Kliring dan
Penjaminan/Central Counterpary 1,11% 20.000 1,11% 20.000
1.930.234 1.966.608
31 Desember 2025/31 December 2025 31 Desember 2024/31 December 2024
Nama Persentase Nilai Persentase Nilai
Perusahaan/ Jenis Usaha/ Kepemilikan/ Tercatat/ Kepemilikan/ Tercatat/
Investee Nature Percentage of Carrying Percentage of Carrying
Companies of Business Ownership Amount Ownership Amount
Metode biaya dan ekuitas:/
Cost and equity method:
PT Asuransi Jiwa Inhealth Indonesia Asuransi Jiwa/
Life Insurance 20,00% 402.536 20,00% 436.588
Lain-lain (masing-masing
di bawah Rp20.000)/
Others (each less than
Rp20,000) Beragam/Various 0,000001% - 10% 15.538 0,000001% - 10% 15.538
418.074 452.126
Total metode nilai wajar, metode biaya, dan
metode ekuitas/
Total fair value method, cost method, and
equity method 2.348.308 2.418.734
Dikurangi: cadangan kerugian
penurunan nilai/
Less: allowance for
impairment losses (1.986) (1.986)
Neto/Net 2.346.322 2.416.748
b. Mutasi cadangan kerugian penurunan nilai b. Movements of allowance for impairment losses on
penyertaan saham: investments in shares:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Saldo awal 1.986 34.123 Beginning balance
Pembalikan selama tahun Reversal during the
berjalan (Catatan 46) (1.408) (704 ) year (Note 46)
Penghapusbukuan - (32.167 ) Write-offs
Lain-lain*) 1.408 734 Others*)
Saldo akhir 1.986 1.986 Ending balance
*) *)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currency translation.
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai penyertaan saham telah impairment losses on investments in shares are
memadai. adequate.
218
Page 1233
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PENYERTAAN SAHAM (lanjutan) 16. INVESTMENTS IN SHARES (continued)
c. Berdasarkan kolektibilitas sesuai POJK: c. By collectability based on FSA regulation:
Kolektibilitas penyertaan saham sesuai POJK Collectability of investments in shares in
diungkapkan pada Catatan 65. accordance with FSA regulation are disclosed in
Note 65.
17. BIAYA DIBAYAR DIMUKA 17. PREPAID EXPENSES
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Biaya transaksi treasuri 1.569.210 1.338.753 Treasury transaction fee
Biaya transaksi kredit 1.235.191 839.534 Loans transaction fee
Biaya pemeliharaan gedung 757.391 801.795 Building maintenance fee
Sewa dibayar dimuka 441.632 325.464 Prepaid rent
Biaya pemeliharaan sistem 395.567 219.410 System maintenance fee
Biaya premi asuransi 355.602 411.497 Prepaid insurance premium
Biaya kepegawaian 224.841 194.239 Employment expenses
Biaya promosi 31.574 69.913 Promotion fee
Biaya jasa profesional 26.622 8.700 Professional fee
Biaya jasa tenaga kerja pihak ketiga 7.321 31.472 Third-party labor service fee
Lain-lain 628.087 586.946 Others
Total 5.673.038 4.827.723 Total
Biaya transaksi treasuri terkait biaya dibayar Treasury transaction fee related to the upfront
dimuka atas kontrak call spread option yang akan payment for call spread option contract that will be
diamortisasi dengan metode garis lurus amortised using the straight-line method over the
sepanjang jangka waktu kontrak. term of contract.
Sewa dibayar dimuka terutama merupakan sewa Prepaid rent mostly consists of rentals on buildings
atas bangunan yang digunakan sebagai kantor which are used as the Group branch’s offices and
cabang Grup dan rumah dinas di seluruh official residence across Indonesia. Group
Indonesia. Grup mengakui aset hak guna dan recognises the right-of-use assets and liabilities for
liabilitas sewa untuk semua sewa dengan kontrak all leases with time contracts, which payable
jangka waktu tertentu yang dibayar secara periodically, except for short term list and leases
periodik, kecuali untuk sewa jangka waktu with low value underlying assets.
pendek dan memiliki aset pendasar bernilai
rendah.
18. ASET TETAP 18. FIXED ASSETS
a. Rincian aset tetap adalah sebagai berikut: a. The details of fixed assets were as follows:
31 Desember 2025/31 December 2025
Pengalihan
pengendalian
Saldo atas entitas
awal*)/ anak/Control Saldo
Beginning Penambahan/ Revaluasi/ Pengurangan/ Reklasifikasi/ transfer of a akhir**)/
balance*) Additions Revaluation Deductions Reclassifications subsidiary Ending balance**)
Biaya perolehan/nilai At cost/revaluation
revaluasi value
Pemilikan langsung Direct ownership
Tanah 42.200.919 974 3.660.457 - 79.918 - 45.942.268 Land
Bangunan 13.226.404 181.860 - (372) 2.226.831 - 15.634.723 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 17.381.592 643.049 - (398.546) 4.229.150 (25.035) 21.830.210 and computer
Kendaraan bermotor 246.020 6.115 - (3.345) 14.090 (16) 262.864 Vehicles
Aset dalam Construction in
pembangunan 6.561.618 4.624.306 - (24.364) (6.549.989) - 4.611.571 progress
79.616.553 5.456.304 3.660.457 (426.627) - (25.051) 88.281.636
Aset hak guna 10.842.127 4.527.969 - (450.852) - (50.605) 14.868.639 Right of use assets
90.458.680 9.984.273 3.660.457 (877.479) - (75.656) 103.150.275
219
Page 1234
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 TETAP (lanjutan) 18. FIXED ASSETS (continued)
a. Rincian aset tetap adalah sebagai berikut: a. The details of fixed assets were as follows:
(lanjutan) (continued)
31 Desember 2025/31 December 2025
Pengalihan
pengendalian
Saldo atas entitas
awal*)/ anak/Control Saldo
Beginning Penambahan/ Revaluasi/ Pengurangan/ Reklasifikasi/ transfer of a akhir**)/
balance*) Additions Revaluation Deductions Reclassifications subsidiary Ending balance**)
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan 5.464.308 886.809 - (325) 68 - 6.350.860 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 14.347.587 1.590.113 - (385.576) (68) (16.810) 15.535.246 and computer
Kendaraan bermotor 216.420 17.241 - (2.855) - (16) 230.790 Vehicles
20.028.315 2.494.163 - (388.756) - (16.826) 22.116.896
Aset hak guna 7.399.520 2.055.860 - (456.174) - (28.158) 8.971.048 Right of use assets
27.427.835 4.550.023 - (844.930) - (44.984) 31.087.944
Nilai buku neto Net book value
Pemilikan langsung Direct ownership
Tanah 45.942.268 Land
Bangunan 9.283.863 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 6.294.964 and computer
Kendaraan bermotor 32.074 Vehicles
Aset dalam Construction in
pembangunan 4.611.571 progress
66.164.740
Aset hak guna 5.897.591 Right of use assets
72.062.331
*)
*) Per tanggal 31 Desember 2024 terdapat aset tanah yang direvaluasi As of 31 December 2024 land assets are revaluated to Rp35,818,270
sebesar Rp35.818.270 terdiri dari Bank sebesar Rp35.272.112 dan which consist of Bank amounted to Rp35,272,112 and Subsidiaries
Entitas Anak sebesar Rp546.158. amounted to Rp546,158.
**)
**) Per tanggal 31 Desember 2025 terdapat aset tanah yang direvaluasi As of 31 December 2025 and assets are revaluated to Rp39.478.729
sebesar Rp39.478.729 terdiri dari Bank sebesar Rp38.932.570 dan which consist of Bank amounted to Rp38,932,570 and Subsidiaries
Entitas Anak sebesar Rp546.158 amounted to Rp546.158.
31 Desember 2024/31 December 2024
Pengalihan
pengendalian
Saldo atas entitas
awal*)/ anak/Control Saldo
Beginning Penambahan/ Revaluasi/ Pengurangan/ Reklasifikasi/ transfer of a akhir**)/
balance*) Additions Revaluation Deductions Reclassifications subsidiary Ending balance**)
Biaya perolehan/nilai At cost/revaluation
revaluasi value
Pemilikan langsung Direct ownership
Tanah 41.417.725 242.038 114.050 - 427.106 - 42.200.919 Land
Bangunan 11.897.086 266.238 - (4.887) 1.067.967 - 13.226.404 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 15.587.063 768.293 - (115.385) 1.244.818 (103.197) 17.381.592 and computer
Kendaraan bermotor 247.039 1.705 - (1.185) - (1.539) 246.020 Vehicles
Aset dalam Construction in
pembangunan 4.438.613 4.863.277 - - (2.739.891) (381) 6.561.618 progress
73.587.526 6.141.551 114.050 (121.457) - (105.117) 79.616.553
Aset hak guna 8.727.505 2.605.544 - (409.124) - (81.798) 10.842.127 Right of use assets
82.315.031 8.747.095 114.050 (530.581) - (186.915) 90.458.680
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan 4.761.830 703.431 - (953) - - 5.464.308 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 13.482.213 1.032.447 - (86.526) - (80.547) 14.347.587 and computer
Kendaraan bermotor 201.904 16.978 - (923) - (1.539) 216.420 Vehicles
18.445.947 1.752.856 - (88.402) - (82.086) 20.028.315
Aset hak guna 5.891.377 1.969.965 - (406.945) - (54.877) 7.399.520 Right of use assets
24.337.324 3.722.821 - (495.347) - (136.963) 27.427.835
220
Page 1235
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 TETAP (lanjutan) 18. FIXED ASSETS (continued)
a. Rincian aset tetap adalah sebagai berikut: a. The details of fixed assets were as follows:
(lanjutan) (continued)
31 Desember 2024/31 December 2024
Pengalihan
pengendalian
Saldo atas entitas
awal*)/ anak/Control Saldo
Beginning Penambahan/ Revaluasi/ Pengurangan/ Reklasifikasi/ transfer of a akhir**)/
balance*) Additions Revaluation Deductions Reclassifications subsidiary Ending balance**)
Nilai buku neto Net book value
Pemilikan langsung Direct ownership
Tanah 42.200.919 Land
Bangunan 7.762.096 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 3.034.005 and computer
Kendaraan bermotor 29.600 Vehicles
Aset dalam Construction in
pembangunan 6.561.618 progress
59.588.238
Aset hak guna 3.442.607 Right of use assets
63.030.845
*)
*) Per tanggal 31 Desember 2023 terdapat aset tanah yang direvaluasi As of 31 December 2023, land assets are revaluated to Rp35,704,220
sebesar Rp35.704.220 terdiri dari Bank sebesar Rp35.272.112 dan which consist of Bank amounted to Rp35,272,112 and Subsidiaries
Entitas Anak sebesar Rp432.108. amounted to Rp432,108.
**)
**) Per tanggal 31 Desember 2024 terdapat aset tanah yang direvaluasi As of 31 December 2024 land assets are revaluated to Rp35,818,270
sebesar Rp35.818.270 terdiri dari Bank sebesar Rp35.272.112 dan which consist of Bank amounted to Rp35,272,112 and Subsidiaries
Entitas Anak sebesar Rp546.158. amounted to Rp546,158.
Rincian aset dalam pembangunan adalah sebagai Details of construction in progress assets are as
berikut: follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Bangunan 4.424.864 4.413.808 Buildings
Komputer dan perangkat keras Computers and other
lainnya yang belum hardware that
terinstalasi 119.887 2.007.323 have not been installed
Tanah 8.954 7.303 Land
Perlengkapan dan inventaris kantor 56.932 52.889 Office equipment and inventory
Kendaraan bermotor - 22 Vehicles
Lain-lain 934 80.273 Others
4.611.571 6.561.618
Estimasi persentase tingkat penyelesaian aset The estimated percentage of completion of
dalam pembangunan pada tanggal 31 Desember construction in progress as of 31 December 2025
2025 dan 2024 untuk komputer dan perangkat and 2024 for computers and other hardware that
keras lainnya yang belum terinstalasi adalah have not been installed was ranging between 5% -
masing-masing berkisar 5% - 85%. 85%, respectively.
221
Page 1236
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 TETAP (lanjutan) 18. FIXED ASSETS (continued)
a. Rincian aset tetap adalah sebagai berikut: a. The details of fixed assets were as follows:
(lanjutan) (continued)
Aset hak guna sebagai berikut: Right of use assets are as follows:
31 Desember 2025/31 December 2025
Pengalihan
pengendalian
atas entitas
Saldo awal/ anak/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Control transfer Saldo akhir/
balance Additions Deductions Reclassifications of a subsidiary Ending balance
Biaya perolehan At cost
Bangunan 8.649.682 4.067.336 (427.968) - (50.605) 12.238.445 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 713.982 297.097 (2.342) - - 1.008.737 and computer
Kendaraan bermotor 1.478.463 163.536 (20.542) - - 1.621.457 Vehicles
10.842.127 4.527.969 (450.852) - (50.605) 14.868.639
Akumulasi penyusutan Accumulated depreciation
Bangunan 6.091.949 1.592.637 (433.094) - (28.158) 7.223.334 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 200.851 204.368 (115) - - 405.104 and computer
Kendaraan bermotor 1.106.720 258.855 (22.965) - - 1.342.610 Vehicles
7.399.520 2.055.860 (456.174) - (28.158) 8.971.048
Nilai buku neto Net book value
Bangunan 5.015.111 Building
Perlengkapan, Furniture and fixtures
peralatan kantor office equipment
dan komputer 603.633 and computer
Kendaraan bermotor 278.847 Vehicles
5.897.591
31 Desember 2024/31 December 2024
Pengalihan
pengendalian
atas entitas
Saldo awal/ anak/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Control transfer Saldo akhir/
balance Additions Deductions Reclassifications of a subsidiary Ending balance
Biaya perolehan At cost
Bangunan 7.355.549 1.670.431 (294.500) - (81.798) 8.649.682 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 59.212 654.770 - - - 713.982 and computer
Kendaraan bermotor 1.312.744 280.343 (114.624) - - 1.478.463 Vehicles
8.727.505 2.605.544 (409.124) - (81.798) 10.842.127
Akumulasi penyusutan Accumulated depreciation
Bangunan 4.885.331 1.553.827 (292.332) - (54.877) 6.091.949 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 43.728 157.123 - - - 200.851 and computer
Kendaraan bermotor 962.318 259.015 (114.613) - - 1.106.720 Vehicles
5.891.377 1.969.965 (406.945) - (54.877) 7.399.520
Nilai buku neto Net book value
Bangunan 2.557.733 Building
Perlengkapan, Furniture and fixtures
peralatan kantor office equipment
dan komputer 513.131 and computer
Kendaraan bermotor 371.743 Vehicles
3.442.607
222
Page 1237
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 TETAP (lanjutan) 18. FIXED ASSETS (continued)
a. Rincian aset tetap adalah sebagai berikut: a. The details of fixed assets were as follows:
(lanjutan) (continued)
Tabel berikut menyajikan beban hak guna yang The table below shows the right of use expenses in
dilaporkan dalam laporan laba rugi konsolidasian: consolidated statement of profit or loss:
31 Desember 2025/31 December 2025
Beban yang
Beban Beban berhubungan
penyusutan bunga atas dengan sewa
aset hak liabilitas sewa/ jangka pendek/
guna/ Interest Expenses
Depreciation of expenses related to
right of use of lease short term
assets liabilities lease
Bangunan 1.592.637 52.185 10.834 Building
Perlengkapan, peralatan kantor Furniture and fixture, office equipment
dan komputer 204.368 66.717 2.708 and computer
Kendaraan bermotor 258.855 26.736 5.418 Vehicles
Total yang diakui dalam Total recognised in consolidated
laporan laba rugi konsolidasian 2.055.860 145.638 18.960 statement of profit or loss
31 Desember 2024/31 December 2024
Beban yang
Beban Beban berhubungan
penyusutan bunga atas dengan sewa
aset hak liabilitas sewa/ jangka pendek/
guna/ Interest Expenses
Depreciation of expenses related to
right of use of lease short term
assets liabilities lease
Bangunan 1.553.827 45.790 12.713 Building
Perlengkapan, peralatan kantor Furniture and fixture, office equipment
dan komputer 157.123 58.300 3.771 and computer
Kendaraan bermotor 259.015 24.317 3.416 Vehicles
Total yang diakui dalam Total recognised in consolidated
laporan laba rugi konsolidasian 1.969.965 128.407 19.900 statement of profit or loss
Bank menyewa beberapa aset termasuk Bank entered into rental agreement for a number of
kendaraan, rumah dinas, gedung kantor, ruang assets including vehicle, office house, office
ATM dan lain-lain. Rata-rata masa sewa adalah building, ATM spaces and others. The average
2 (dua) tahun. lease term is 2 (two) years.
Bank juga memiliki sewa tertentu dengan masa Bank also has certain lease with leases terms 12
sewa 12 bulan atau kurang dan sewa aset bernilai months or less and low value underlying asset.
rendah. Bank menerapkan pengecualian untuk Bank applied the exception for the short term leases
sewa jangka pendek dan sewa bernilai rendah and low value leases.
untuk sewa tersebut.
b. Lain-lain b. Others
1. Perjanjian Kerjasama Pembangunan, 1. The Joint Agreement of Build, Operate,
Pengoperasian dan Penyerahan (Build, Transfer
Operate, Transfer)
Pada tanggal 28 Desember 2018 On 28 December 2018, the Bank has signed
telah ditandatangani Perjanjian Kerjasama the joint agreement of Build, Operate, and
Pembangunan, Pengoperasian dan Transfer for asset at Jl. Proklamasi
Penyerahan (Build, Operate, Transfer) atas No. 31 Jakarta for 27 years period with
aset di Jalan Proklamasi No. 31 Jakarta untuk PT Wijaya Karya Bangunan Gedung Tbk in
jangka waktu 27 tahun dengan Mitra order to optimize the strategic assets of Bank
Kerjasama PT Wijaya Karya Bangunan Mandiri by prioritizing the cooperation through
Gedung Tbk dalam rangka optimalisasi aset SOE synergy.
strategis milik Bank Mandiri dengan
mengutamakan kerjasama sinergi BUMN.
223
Page 1238
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 TETAP (lanjutan) 18. FIXED ASSETS (continued)
b. Lain-lain (lanjutan) b. Others (continued)
2. Revaluasi 2. Revaluation
Revaluasi Tahun 2015 - 2016 Revaluation Year 2015 - 2016
Berdasarkan Peraturan Menteri Keuangan Based on Minister of Finance of the Republic of
Republik Indonesia (PMK) Indonesia Regulation (PMK)
No. 191/PMK.010/2015 tanggal 15 Oktober No. 191/PMK.010/2015 dated 15 October
2015 tentang Penilaian Kembali Aktiva Tetap 2015 regarding Revaluation of Fixed Assets for
Untuk Tujuan Perpajakan Bagi Permohonan Tax Purposes for Applications Filed in 2015
yang Diajukan Pada Tahun 2015 dan Tahun and 2016, with the first amendment through the
2016, dengan perubahan pertama melalui Minister of Finance Regulation
Peraturan Menteri Keuangan No. No. 233/PMK.03/2015 dated 21 December
233/PMK.03/2015 tanggal 21 Desember 2015 and the second amendment of the
2015 dan perubahan kedua Peraturan Minister of Finance Regulation
Menteri Keuangan No. 29/PMK.03/2016 No. 29/PMK.03/2016 dated 19 February 2016.
tanggal 19 Februari 2016. Grup telah The Group has assigned registered
menugaskan perusahaan jasa penilai independent appraisers to assess (revaluate)
terdaftar untuk melaksanakan penilaian its fixed asset (land).
(revaluasi) aset tetap atas tanah.
Penilaian atas tanah dilakukan oleh penilai The valuations of land are performed by the
independen eksternal Kantor Jasa Penilai external independent appraisers, Public
Publik (KJPP) Amin, Nirwan, Alfiantori dan Appraiser Firm (KJPP) Amin, Nirwan, Alfiantori
Rekan (ANA) dan KJPP Muttaqin, Bambang, and Partners (ANA) and KJPP Muttaqin,
Purwanto, Rozak, Uswatun dan Rekan Bambang, Purwanto, Rozak, Uswatun and
(MBPRU). Penilaian dilakukan sesuai dengan Partners (MBPRU). Appraisals are performed
dan tunduk kepada ketentuan-ketentuan dari based on the Concept and General Principles
Konsep dan Prinsip Umum Penilaian (KPUP) of Appraisers (KPUP) article 17 in Indonesian
poin 17 dalam Standar Penilaian Indonesia Appraisal Standards (SPI) year 2015.
(SPI) tahun 2015.
Dalam pengukuran nilai wajar tanah, KJPP In the fair value measurement of the land, the
memperhitungkan kemampuan peserta pasar KJPP consider market participants ability to
untuk menghasilkan manfaat ekonomi generate economic benefits by using the
dengan penggunaan tertinggi dan terbaik assets in its highest and best use or by selling
atas aset atau dengan menjual aset ke it to another market participant that would use
peserta pasar lain yang akan menggunakan the asset in its highest and best use. The
aset pada kondisi tertinggi dan penggunaan valuation method used by the KJPP are market
terbaik. Metode penilaian yang digunakan approach and cost approach.
oleh KJPP adalah pendekatan pasar dan
pendekatan biaya.
Berdasarkan Laporan Penilaian dari KJPP Based on the Assessment Report of the KJPP
MBPRU tanggal 21 Desember 2015 atas aset MBPRU dated 21 December 2015 on land of
tanah di Entitas Anak dan 11 April 2016 atas Subsidiaries and 11 April 2016 on land of the
aset tanah Bank, yang ditandatangani oleh Ir. Bank, signed by Ir. Muhammad A. Mutaqin,
Muhammad A. Mutaqin, M.Sc.,Mappi (Cert.) M.Sc.,Mappi (Cert.) and KJPP ANA dated
serta KJPP ANA tanggal 13 April 2016 atas 13 April 2016 on land of the Bank signed by
aset tanah Bank yang ditandatangani oleh Ir. Ir. Muhammad Amin, M.Sc., Mappi (Cert.), the
Muhammad Amin, M.Sc., Mappi (Cert.), nilai value of fixed assets and its increase are as
aset tetap berikut mengalami kenaikan nilai follows:
adalah sebagai berikut:
Kenaikan nilai
(sebelum pajak)/
Nilai pasar/ Nilai buku/ Increase in value
Aset tetap Fair value Book value (before tax) Fixed assets
Tanah 28.822.150 2.880.116 25.942.034 Land
224
Page 1239
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 TETAP (lanjutan) 18. FIXED ASSETS (continued)
b. Lain-lain (lanjutan) b. Others (continued)
2. Revaluasi (lanjutan) 2. Revaluation (continued)
Revaluasi Tahun 2015 - 2016 (lanjutan) Revaluation Year 2015 - 2016 (continued)
Untuk menentukan nilai pasar tersebut, KJPP To determine the fair value, KJPP ANA and
ANA dan KJPP MBPRU menggunakan KJPP MBPRU uses the assessment to
metodologi penilaian Pendekatan Pasar methodology of Market Approach SPI
(Market Approach) SPI 2015-KPUP 17 2015-KPUP 17 with direct comparison method.
dengan metode perbandingan langsung.
Hasil revaluasi aset tetap untuk Bank tersebut The results of revaluation of fixed assets of the
telah disetujui oleh Direktorat Jenderal Pajak Bank were approved by the Directorate
(DJP) melalui Kepala Kantor Wilayah DJP General of Taxes (DGT) through the Head of
Wajib Pajak Besar melalui Surat Keputusan Regional Office Large Tax Payer through
No. KEP-418/WPJ.19/2016 tanggal 25 Mei Decree No. KEP-418/WPJ.19/2016 dated
2016. Hasil revaluasi aset tetap Entitas Anak 25 May 2016. The results of revaluation of fixed
juga telah disetujui oleh DJP pada tanggal assets of Subsidiaries had been approved by
8 Januari 2016. the DGT on 8 January 2016.
Revaluasi Tahun 2019 Revaluation Year 2019
Di tahun 2019, Bank melakukan penilaian In 2019, Bank has performed land revaluation.
kembali atas tanah. Penilaian atas tanah The valuation of land was performed by
dilakukan oleh penilaian independen external independent appraisers of the KJPP
eksternal KJPP Yanuar Bey dan Rekan dan Yanuar Bey and Partners and KJPP Iwan
KJPP Iwan Bachron dan Rekan. Penilaian Bachron and Partners. The assessment was
dilakukan sesuai dengan dan tunduk kepada performed in accordance with and subject to
ketentuan-ketentuan dari Konsep dan Prinsip the provisions of the General Assessment
Umum Penilaian poin 17 dalam SPI tahun Concepts and Principles article 17 in the SPI of
2018. year 2018.
Dalam pengukuran nilai wajar tanah, KJPP In the fair value measurement of the land, the
memperhitungkan kemampuan peserta pasar KJPP takes into account the market
untuk menghasilkan manfaat ekonomi participants’ ability to generate economic
dengan penggunaan tertinggi dan terbaik benefits to the highest and best use of the
atas aset atau dengan menjual aset ke assets or by selling assets to other market
peserta pasar lain yang akan menggunakan participants would use the asset on the highest
aset pada kondisi tertinggi dan penggunaan and best use condition. The valuation methods
terbaik. Metode penilaian yang digunakan used by KJPP are the market approach,
oleh KJPP adalah pendekatan pasar, income approach and cost approach.
pendekatan pendapatan dan pendekatan
biaya.
Berdasarkan Laporan Penilaian dari KJPP Based on the Appraisal Report of KJPP Yanuar
Yanuar Bey tanggal 8 Juli 2019 yang Bey on 8 July 2019 signed by Dasa'at Alam
ditandatangani oleh Dasa'at Alam Ratu, S.P., Ratu, S.P.,, MAPPI (Cert.) and KJPP Iwan
MAPPI (Cert.) dan KJPP Iwan Bachron Bachron on 9 August 2019 signed by Iwan
tanggal 9 Agustus 2019 yang ditandatangani Bahron, M.Ec.Dev., MAPPI (Cert.), the value of
oleh Iwan Bahron, M.Ec.Dev., MAPPI (Cert.), fixed assets and its value increase are as
nilai aset tetap berikut kenaikan nilainya follows:
adalah sebagai berikut:
Kenaikan nilai
(sebelum pajak)/
Nilai pasar/ Nilai buku/ Increase in value
Aset tetap Fair value Book value (before tax) Fixed assets
Tanah 33.596.578 29.725.630 3.870.948 Land
225
Page 1240
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 TETAP (lanjutan) 18. FIXED ASSETS (continued)
b. Lain-lain (lanjutan) b. Others (continued)
2. Revaluasi (lanjutan) 2. Revaluation (continued)
Revaluasi Tahun 2019 (lanjutan) Revaluation Year 2019 (continued)
Untuk menentukan nilai pasar tersebut, KJPP To determine the fair value, KJPP Yanuar Bey
Yanuar Bey dan rekan dan KJPP Iwan and partners and KJPP Iwan Bachron and
Bachron dan rekan menggunakan metodologi partners use the market approach methodology
penilaian Pendekatan Pasar (Market of SPI 2018-KPUP 15.2 using direct
Approach) SPI 2018-KPUP 15.2 dengan comparison method.
metode perbandingan langsung.
Revaluasi Tahun 2022 Revaluation Year 2022
Di tahun 2022, Bank melakukan penilaian In year 2022, the Bank performed revaluations
kembali atas tanah. Penilaian atas tanah of land. The valuations of land was performed
dilakukan oleh penilaian independen by external independent appraisers of the
eksternal KJPP Muttaqin, Bambang, KJPP Muttaqin, Bambang, Purwanto, Rozak,
Purwanto, Rozak, Uswatun dan Rekan dan Uswatun and Partners, and Dasa'at Yudistira
Dasa’at Yudistira dan Rekan. Penilaian and Partners. The valuations are performed in
dilakukan sesuai dengan dan tunduk kepada accordance with and subject to the provisions
ketentuan-ketentuan dari Konsep dan Prinsip of the General Concepts and Principles of
Umum Penilaian poin 17 dalam tahun 2018. Assessment article 17 in the SPI of year 2018.
Dalam pengukuran nilai wajar tanah, KJPP In assessing the fair value of land, KJPP takes
memperhitungkan kemampuan peserta pasar into account the ability of market participants to
untuk menghasilkan manfaat ekonomi generate economic benefits with the highest
dengan penggunaan tertinggi dan terbaik and best use of assets or by selling assets to
atas aset atau dengan menjual aset ke other market participants who will use assets
peserta pasar lain yang akan menggunakan in the highest conditions and best use. The
aset pada kondisi tertinggi dan penggunaan valuation method used by KJPP is the market
terbaik. Metode penilaian yang digunakan approach, income approach and cost
oleh KJPP adalah pendekatan pasar, approach.
pendekatan pendapatan dan pendekatan
biaya.
Berdasarkan Laporan Penilaian dari KJPP Based on the Appraisal Report from, KJPP
Muttaqin Bambang Purwanto Rozak Uswatun Muttaqin, Bambang, Purwanto, Rozak,
dan Rekan (yang ditandatangani oleh Ir. Uswatun and Partners (Signed by Ir.
Muhammad Adil Muttaqin, M.Sc., MAPPI Muhammad Adil Muttaqin, M.Sc., MAPPI
(Cert) dengan nomor Surat Tanda Terdaftar (Cert) with Registered Letter
(STTD) STTD.PP-83/PM.2/2018) tertanggal (STTD) STTD.PP-83/PM.2/2018) on
16 Desember 2022 dan KJPP Dasa’at 16 December 2022 and KJPP Dasa'at
Yudistira dan Rekan (yang ditandatangani Yudistira and Partners (Signed by Dasa’at
oleh Dasa’at Alam Ratu, S.P., MAPPI (Cert) Alam Ratu, S.P., MAPPI (Cert) with Registered
dengan nomor (STTD) STTD.PP- Letter (STTD) STTD.PP-83/PM.2/2018) on 16
83/PM.2/2018) tertanggal 16 Desember 2022 December 2022 and and KJPP Dasa'at
dan KJPP Dasa’at Yudistira dan Rekan (yang Yudistira and Partners (Signed by Dasa’at
ditandatangani oleh Dasa;at Alam Ratu, S.P., Alam Ratu, S.P., MAPPI (Cert) with Registered
MAPPI (Cert) dengan nomor (STTD) Letter (STTD) STTD.PP-93/PM.2/2018) on
STTD.PP93/PM.2/2018) tertanggal 19 December 2022 the value of fixed assets
19 Desember 2022, nilai aset tetap berikut and the increase in value are as follows:
kenaikan nilainya adalah sebagai berikut:
Kenaikan nilai
(sebelum pajak)/
Nilai pasar/ Nilai buku/ Increase in value
Aset tetap Fair value Book value (before tax) Fixed assets
Tanah 38.639.890 34.074.142 4.565.748 Land
226
Page 1241
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 TETAP (lanjutan) 18. FIXED ASSETS (continued)
b. Lain-lain (lanjutan) b. Others (continued)
2. Revaluasi (lanjutan) 2. Revaluation (continued)
Revaluasi Tahun 2022 (lanjutan) Revaluation Year 2022 (continued)
Untuk menentukan nilai pasar tersebut, KJPP To determine market value, the Public
Muttaqin, Bambang, Purwanto, Rozak, Appraiser Firm (KJPP) Muttaqin, Bambang,
Uswatun dan Rekan dan KJPP Dasa’at Purwanto, Rozak, Uswatun and Partners and
Yudistira dan Rekan menggunakan KJPP Dasa’at Yudistira and Partners use
metodologi penilaian Pendekatan Pasar Market Approach methodology of SPI 2018-
(Market Approach) SPI 2018-KPUP 15.2 KPUP 15.2 with direct comparison method.
dengan metode perbandingan langsung.
Revaluasi Tahun 2025 Revaluation Year 2025
Di tahun 2025, Bank melakukan penilaian In 2025, the Bank conducted a revaluation of
kembali atas tanah. Penilaian atas tanah land. The land valuation was carried out by
dilakukan oleh penilai independen eksternal independent external appraisers Dasa’at
Dasa’at Yudistira dan Rekan dan Iwan Yudistira and Rekan and Iwan Bachron and
Bachron dan Rekan. Penilaian dilakukan Rekan. The valuation was performed in
sesuai dengan dan tunduk kepada ketentuan- accordance with and subject to the provisions
ketentuan dari Konsep dan Prinsip Umum of the General Valuation Concepts and
Penilaian poin 17 dalam tahun 2018. Principles, point 17, issued in 2018.
Dalam pengukuran nilai wajar tanah, KJPP In measuring the fair value of land, the Public
memperhitungkan kemampuan peserta pasar Appraisal Firm (KJPP) considers the ability of
untuk menghasilkan manfaat ekonomi market participants to generate economic
dengan penggunaan tertinggi dan terbaik benefits through the highest and best use of the
atas aset atau dengan menjual aset ke asset or by selling the asset to other market
peserta pasar lain yang akan menggunakan participants who would use the asset under its
aset pada kondisi tertinggi dan penggunaan highest and best use. The valuation methods
terbaik. Metode penilaian yang digunakan applied by the KJPP include the market
oleh KJPP adalah pendekatan pasar, approach, income approach, and cost
pendekatan pendapatan dan pendekatan approach.
biaya.
Berdasarkan Laporan Penilaian dari KJPP Based on the Valuation Reports issued by
Dasa’at Yudistira dan Rekan tanggal KJPP Dasa’at Yudistira and Rekan dated
18 Desember 2025 (yang ditandatangani oleh 18 December 2025 (signed by Dasa’at Alam
Dasa’at Alam Ratu, S.P., MAPPI (Cert.)) Ratu, S.P., MAPPI (Cert.)), with Registered
dengan nomor STTD: STTD.PP- Certificate Number (STTD): STTD.PP-
93/PM.02/2023) tertanggal 16 Agustus 2023 93/PM.02/2023 dated 16 August 2023, and
dan KJPP Iwan Bachron dan Rekan tanggal KJPP Iwan Bachron and Rekan dated
18 Desember 2025 (yang ditandatangani oleh 18 December 2025 (signed by Iwan Bachron
Iwan Bachron G., S.E., M.Ec.Dev., MAPPI G., S.E., M.Ec.Dev., MAPPI (Cert.)), with
(Cert.)) dengan nomor Surat Tanda Terdaftar Registered Certificate Number (STTD):
(STTD): STTB.PP-11/PJ-1/PM.02/2023) STTB.PP-11/PJ-1/PM.02/2023 dated 5 June
tertanggal 5 Juni 2023, nilai aset tetap berikut 2023, the carrying amounts of fixed assets and
kenaikan nilainya adalah sebagai berikut: the related increases in value are as follows:
Kenaikan nilai
(sebelum pajak)/
Nilai pasar/ Nilai buku/ Increase in value
Aset tetap Fair value Book value (before tax) Fixed assets
Tanah 43.361.460 39.701.003 3.660.457 Land
Untuk menentukan nilai pasar tersebut, KJPP To determine the market value, KJPP Dasa’at
Dasa’at Yudistra dan Rekan dan KJPP Iwan Yudistra and Rekan and KJPP Iwan Bachron
Bachron dan Rekan menggunakan and Rekan applied the Market Approach
metodologi penilaian Pendekatan Pasar valuation methodology in accordance with SPI
(Market Approach) SPI 2018-KPUP 15.2 2018-KPUP 15.2, using the direct comparison
dengan metode perbandingan langsung. method.
227
Page 1242
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 TETAP (lanjutan) 18. FIXED ASSETS (continued)
b. Lain-lain (lanjutan) b. Others (continued)
3. Penilaian pada nilai wajar aset yang dimiliki 3. Assessment in the fair value of assets owned
Bank pada tanggal 31 Desember 2025 dan by the Bank on 31 December 2025 and
31 Desember 2024 adalah untuk tanah 31 December 2024 uses revaluation method
dengan menggunakan nilai revaluasi (nilai for lands and Sales Value of Taxable Object for
buku), sedangkan untuk bangunan Buildings (“NJOP”). As of 31 December 2025,
menggunakan Nilai Jual Objek Pajak (NJOP). the revaluation value of land and NJOP owned
Pada tanggal 31 Desember 2025, nilai buku by the Bank was Rp45,951,924 and
tanah dan NJOP bangunan yang dimiliki Bank Rp6,882,153, respectively. As of
masing-masing bernilai Rp45.951.924 dan 31 December 2024, the revaluation value of
Rp6.882.153. Pada tanggal 31 Desember land and NJOP owned by the Bank was
2024, nilai buku tanah dan NJOP Rp42,215,459 and Rp5,906,576, respectively.
bangunan yang dimiliki Bank masing-
masing sebesar Rp42.215.459 dan
Rp5.906.576.
4. Nilai tanah Bank berdasarkan model biaya 4. The value of land based on cost model as of
pada tanggal 31 Desember 2025 dan 2024 31 December 2025 and 2024 amounted to
adalah masing-masing sebesar Rp6.473.195 Rp6,473,195 and Rp6,397,188, respectively.
dan Rp6.397.188.
Tabel di bawah ini menyajikan instrumen non- The table below presents non-financial
keuangan yang diakui pada nilai wajar instruments recognised at fair value based on
berdasarkan hierarki yang digunakan Bank the hierarchy used by the Bank to determine
untuk menentukan dan mengungkapkan nilai and disclose the fair value of non-financial
wajar dari instrumen non-keuangan: instruments:
(i) Tingkat 1: Dikutip dari harga pasar aktif (i) Level 1: Quoted prices on active markets
untuk aset atau liabilitas yang identik; for identical assets or liabilities;
(ii) Tingkat 2: Teknik valuasi dimana seluruh (ii) Level 2: Valuation technique in which all
input yang memiliki efek signifikan inputs which have a significant effect on
terhadap nilai wajar yang tercatat dapat the recorded fair value are observable,
diobservasi baik secara langsung atau either directly or indirectly;
tidak langsung;
(iii) Tingkat 3: Teknik valuasi dimana seluruh (iii) Level 3: Valuation techniques in which all
input yang memiliki efek signifikan inputs have a significant effect on the
terhadap nilai wajar yang tercatat tidak recorded fair value that cannot be
dapat diobservasi dari data pasar. observed from market data.
31 Desember 2025/31 December 2025
Tingkat 1/ Tingkat 2/ Tingkat 3/ Nilai wajar/
Level 1 Level 2 Level 3 Fair value
Tanah - 45.951.924 - 45.951.924 Land
31 Desember 2024/31 December 2024
Tingkat 1/ Tingkat 2/ Tingkat 3/ Nilai wajar/
Level 1 Level 2 Level 3 Fair value
Tanah - 42.215.459 - 42.215.459 Land
228
Page 1243
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 TETAP (lanjutan) 18. FIXED ASSETS (continued)
b. Lain-lain (lanjutan) b. Others (continued)
5. Nilai wajar tingkat 2 dari tanah dihitung dengan 5. The fair value of land for level 2 is calculated
menggunakan pendekatan perbandingan using the comparison of market price approach
harga pasar dan estimasi pendapatan dan and estimation of income and expenses
biaya yang dihasilkan oleh aset. Harga pasar generated by the asset. The market price of the
dari tanah yang paling mendekati disesuaikan land that most closely adjusted for differences
dengan perbedaan atribut utama seperti in the primary attributes such as asset size,
ukuran aset, lokasi dan penggunaan aset. location and usage of assets. The most
Input yang paling signifikan dalam pendekatan significant input in this assessment approach is
penilaian ini adalah asumsi harga per meter. the assumption of the price per meter.
6. Hak atas tanah diperoleh berdasarkan 6. Land rights are held under Ownership Title
Sertifikat Hak Milik (“SHM”) dan sertifikat Hak Certificates (“SHM”) and renewable Right to
Guna (“HGB”) yang dapat diperbarui dengan Build Certificates (“HGB”), with expiration dates
masa yang akan berakhir antara 2025 sampai ranging from 2025 to 2053. Based on historical
tahun 2053. Mengacu pada praktek di masa precedent, the Group is confident in its ability to
lampau, Group memiliki keyakinan dapat renew the HGBs upon their expiry.
memperpanjang HGB tersebut.
7. Pada tanggal 31 Desember 2025, Bank 7. As of 31 December 2025, the Bank has insured
Mandiri telah mengasuransikan aset tetap its fixed assets (excluding land rights,
(tidak termasuk hak atas tanah, aset dalam construction in progress and the right of use
pembangunan dan aset hak guna) untuk assets) to cover potential losses against fire,
menutupi kemungkinan kerugian terhadap theft and natural disaster (Property All Risk
risiko kebakaran, pencurian dan bencana (PAR), Earthquakes (EQ), Machinery
alam (Property All Risk (PAR), Earthquakes Breakdown (MB), Terorism and Sabotase (TS).
(EQ), Machinery Breakdown (MB), Terorisme
dan Sabotase (TS).
Asuransi tersebut kepada PT Asuransi The insurance was placed with PT Asuransi
Cakrawala Proteksi Indonesia, PT Asuransi Cakrawala Proteksi Indonesia, PT Asuransi
Astra Buana, PT Estika Jasatama, Astra Buana, PT Estika Jasatama,
PT Asuransi Dayin Mitra Tbk, PT Asuransi PT Asuransi Dayin Mitra Tbk, PT Asuransi
Ramayana, PT Mandiri AXA General Ramayana, PT Mandiri AXA General
Insurance, PT Asuransi Wahana Tata, Insurance, PT Asuransi Wahana Tata,
PT Zurich Asuransi Indonesia Tbk, PT PT Zurich Asuransi Indonesia Tbk, PT Asuransi
Asuransi Umum Mega, PT Fresnel Perdana Umum Mega, PT Fresnel Perdana Mandiri and
Mandiri dan PT Asuransi Perisai Listrik PT Asuransi Perisai Listrik Indonesia are all
Indonesia, keseluruhannya adalah pihak third parties, while PT Asuransi Kredit
ketiga, serta PT Asuransi Kredit Indonesia, PT Indonesia, PT Asuransi Jasa Raharja Putera,
Asuransi Jasa Raharja Putera, PT Asuransi PT Asuransi Tugu Pratama Indonesia,
Tugu Pratama Indonesia, PT Asuransi Jiwa PT Asuransi Jiwa Inhealth Indonesia,
Inhealth Indonesia, PT Asuransi Staco PT Asuransi Staco Mandiri, and PT Krida
Mandiri, dan PT Krida Upaya Tunggal yang Upaya Tunggal are related parties. The total
merupakan pihak berelasi, dengan nilai jumlah amount of insurance coverage as of
pertanggungan asuransi pada tanggal 31 December 2025 and 2024 was
31 Desember 2025 dan 2024 masing - masing approximately Rp31,542,889 and
berkisar Rp31.542.889 dan Rp11.532.100. Rp11,532,100, respectively. Management
Manajemen berpendapat bahwa nilai believes that the insurance coverage is
pertanggungan tersebut telah memadai untuk adequate to cover potential losses on the
menutupi kemungkinan kerugian yang terjadi insured fixed assets. Fully depreciated fixed
atas aset tetap yang dipertanggungkan. Aset assets that are still in use by Bank Mandiri
tetap yang telah terdepresiasi penuh namun include, among others, office machines,
masih digunakan oleh Bank Mandiri antara printing equipment, office equipment, and
lain berupa mesin-mesin kantor, peralatan housing facilities.
percetakan, peralatan kantor, dan perumahan.
229
Page 1244
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 TETAP (lanjutan) 18. FIXED ASSETS (continued)
b. Lain-lain (lanjutan) b. Others (continued)
8. Rincian keuntungan atas pelepasan aset tetap 8. Detail of gain on disposal of fixed assets are as
adalah sebagai berikut: follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Hasil pelepasan aset tetap 40.148 35.890 Proceed from disposal of fixed assets
Nilai buku bersih aset tetap (37.871 ) (33.055 ) Net book value of fixed assets
Keuntungan atas
pelepasan aset tetap 2.277 2.835 Gain on disposal of fixed assets
9. Tidak terdapat aset tetap yang tidak dipakai 9. There are no fixed assets that are temporary
sementara atau dihentikan dari penggunaan unused or have been discontinued from active
aktif atau diklasifikasikan sebagai diperuntukan usage or classified as held for sale as of
untuk dijual pada tanggal 31 Desember 2025 31 December 2025 and 2024.
dan 2024.
Tidak terdapat aset tetap yang berasal dari There are no fixed assets from grants and there
hibah dan tidak terdapat komitmen kontraktual are no significant contractual commitments in
signifikan dalam perolehan aset tetap pada acquiring fixed assets as of 31 December 2025
tanggal 31 Desember 2025 dan 2024. and 2024.
10. Aset tetap yang telah disusutkan penuh namun 10. The fixed assets that have been fully
masih digunakan oleh Bank Mandiri antar lain depreciated but still in use by Bank Mandiri
berupa mesin-mesin kantor, peralatan consist of several things such as office
percetakan, peralatan kantor, dan perumahan. machine, printing office equipment and office
houses.
11. Manajemen berpendapat tidak terdapat 11. Management believes that there is no
indikasi penurunan nilai atas aset tetap pada indication on impairment of fixed assets as of
tanggal 31 Desember 2025 dan 2024. 31 December 2025 and 2024.
19. ASET TAKBERWUJUD 19. INTANGIBLE ASSETS
31 Desember 2025/31 December 2025
Pengalihan
pengendalian
Saldo atas entitas Saldo
awal/ anak/Control akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ transfer of a Ending
balance Additions Deductions Reclassifications subsidiary balane
Nilai Perolehan At cost
Perangkat lunak 11.125.008 642.043 (15.860) 3.907.748 (7.419) 15.651.520 Software
Goodwill 519.286 - - - - 519.286 Goodwill
Aset brand Yokke 81.706 - - - - 81.706 Yokke brand assets
Aset dalam pembangunan 4.017.152 1.405.980 - (3.907.748) (29) 1.515.355 Construction in progress
15.743.152 2.048.023 (15.860) - (7.448) 17.767.867
Akumulasi amortisasi Accumulated amortisation
Perangkat lunak 8.629.349 1.545.049 (1) - (6.420) 10.167.977 Software
Aset brand Yokke 69.060 11.672 - - - 80.732 Yokke brand assets
8.698.409 1.556.721 (1) - (6.420) 10.248.709
Nilai buku neto Net book value
Perangkat lunak 5.483.543 Software
Goodwill 519.286 Goodwill
Aset brand Yokke 974 Yokke brand assets
Aset dalam pembangunan 1.515.355 Construction in progress
7.519.158
230
Page 1245
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. ASET TAKBERWUJUD (lanjutan) 19. INTANGIBLE ASSETS (continued)
31 Desember 2024/31 December 2024
Pengalihan
pengendalian
Saldo atas entitas Saldo
awal/ anak/Control akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ transfer of a Ending
balance Additions Deductions Reclassifications subsidiary balane
Nilai Perolehan At cost
Perangkat lunak 9.952.179 345.015 - 881.757 (53.943) 11.125.008 Software
Goodwill 787.466 - - - (268.180) 519.286 Goodwill
Aset brand Yokke 81.706 - - - - 81.706 Yokke brand assets
Aset dalam pembangunan 2.847.720 2.057.330 - (881.757) (6.141) 4.017.152 Construction in progress
13.669.071 2.402.345 - - (328.264) 15.743.152
Akumulasi amortisasi Accumulated amortisation
Perangkat lunak 7.737.085 933.969 - - (41.705) 8.629.349 Software
Aset brand Yokke 57.388 11.672 - - - 69.060 Yokke brand assets
7.794.473 945.641 - - (41.705) 8.698.409
Nilai buku neto Net book value
Perangkat lunak 2.495.659 Software
Goodwill 519.286 Goodwill
Aset brand Yokke 12.646 Yokke brand assets
Aset dalam pembangunan 4.017.152 Construction in progress
7.044.743
Perangkat lunak diamortisasi selama umur ekonomis Software is amortised over its economic useful life,
yaitu 5 tahun (Catatan 2.r.i). which is 5 years (Note 2.r.i).
Pada tanggal 31 Desember 2025 dan 2024, termasuk As of 31 December 2025 and 2024, included in
dalam aset takberwujud adalah aset brand Yokke dari intangible assets is the Yokke brand assets from
Entitas Anak PT Mandiri Capital Indonesia (MCI) Subsidiary, namely PT Mandiri Capital Indonesia (MCI)
senilai Rp974 dan Rp12.646 (neto setelah akumulasi amounted to Rp974 and Rp12,646 (net - accumulated
amortisasi) diamortisasi selama umur ekonomis 7 amortisation) amortised over its economic useful life of 7
tahun dengan metode garis lurus. years using the straight-line method.
Pada tanggal 31 Desember 2025 dan 2024, aset dalam As of 31 December 2025 and 2024, construction in
pembangunan masing-masing sebesar Rp1.515.355 progress for software amounted to Rp1,515,355 and
dan Rp4.017.152. Estimasi persentase tingkat Rp4,017,152, respectively. The estimated percentage of
penyelesaian perangkat lunak pada tanggal completion of software as of 31 December 2025 was
31 Desember 2025 adalah berkisar 42,00% - 90,00% ranging between 42.00% - 90.00% (31 December 2024:
(31 Desember 2024: 5,00% - 85,00%). 5.00% - 85.00%).
Goodwill merupakan nilai selisih antara nilai perolehan Goodwill arises from the difference between the cost of
dan nilai wajar dari aset bersih yang diakuisisi. Pada acquisition with the fair value of Subsidiaries assets
tanggal 31 Desember 2025 dan 2024 senilai acquired. As of 31 December 2025 and 2024 amounted
Rp519.286. Secara berkala, Goodwill dievaluasi to Rp519,286. Goodwill is evaluated for impairment. The
terhadap penurunan nilai. Nilai terpulihkan Goodwill recoverable amount of Goodwill is determined based on
ditentukan berdasarkan perhitungan nilai pakai the calculation of value in use using a discounted cash
menggunakan model arus kas terdiskonto. Nilai flow model. This value is categorized under fair value
tersebut dikategorikan berada dalam kategori measurement level 3.
pengukuran nilai wajar level 3.
20. ASET LAIN-LAIN 20. OTHER ASSETS
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Pendapatan yang masih akan
diterima 9.015.763 8.219.344 Accrued income
Piutang transaksi Receivables from customer
nasabah 3.802.645 3.360.582 transactions
Aset ijarah 2.848.415 2.221.850 Ijarah assets
Uang muka 2.588.178 1.068.764 Advance payment
Penjualan efek-efek yang masih Receivables from sales of
akan diterima 1.839.870 150.277 marketable securities
231
Page 1246
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. ASET LAIN-LAIN (lanjutan) 20. OTHER ASSETS (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah (lanjutan) Rupiah (continued)
Tagihan terkait dengan Receivables related to
transaksi ATM dan ATM and credit card
kartu kredit 1.753.944 2.270.706 transactions
Tagihan kepada pemerintah 1.206.758 474.781 Receivables from government
Agunan yang diambil alih 942.479 998.294 Repossesed assets
Tagihan biaya kredit dan Receivables from credit and
trade finance 437.700 365.031 trade finance fee
Tagihan reksadana 232.112 - Mutual fund transactions
Setoran jaminan yang dibayarkan 221.605 165.963 Security deposits paid
Perlengkapan kantor 174.508 93.991 Office supplies
Piutang ijarah 166.499 188.361 Ijarah receivables
Properti terbengkalai 80.629 80.629 Abandoned properties
Aset reasuransi 54.493 50.057 Reinsurance assets
Piutang management fee 43.867 79.850 Management fee receivables
Tagihan spot 28.760 24.770 Spot receivables
Tagihan terkait dengan Receivables related to
transaksi remittance 170 220 remittance transactions
Tagihan kepada pemegang polis - 415.935 Receivables from policyholders
Biaya akuisisi kontrak asuransi Deferred insurance contract
yang ditangguhkan - 422.242 acquisition fee
Piutang reasuransi dan Reinsurance and coinsurance
koasuransi - 334.015 receivables
Aset dari unit-link - 435.239 Assets from unit-link
Lain-lain 5.013.175 5.092.665 Others
Total 30.451.570 26.513.566 Total
Mata uang asing Foreign currencies
Pendapatan yang masih akan Accrued income
diterima (Catatan 62.B.(iv)) 3.183.603 2.703.729 (Note 62.B.(iv))
Tagihan atas obligasi pemerintah Receivables from government
yang diagunkan bonds pledged as collateral
(Catatan 62.B.(iv)) 2.746.074 802.754 (Note 62.B.(iv))
Piutang transaksi Receivables from customer
nasabah transactions
(Catatan 62.B.(iv)) 1.333.576 8.063 (Note 62.B.(iv))
Term Deposits Valas Foreign Exchange Term
Devisa Hasil Ekspor 1.113.056 3.862.800 Deposits from Export Activities
Aset ijarah 1.017.682 900.405 Ijarah assets
Tagihan terkait dengan transaksi Receivables related to
remittance 187.101 29.262 remittance transactions
Tagihan biaya kredit dan Receivables from credit and
trade finance 144.248 104.111 trade finance fee
Setoran jaminan yang dibayarkan 29.307 27.327 Security deposits paid
Penjualan efek-efek yang Receivables from sales of
masih akan diterima marketable securities
(Catatan 62.B.(iv)) 15.631 5.352 (Note 62.B.(iv))
Uang muka 10.129 6.319 Advance payment
Tagihan terkait dengan transaksi Receivables related to ATM
ATM dan kartu kredit transactions and credit card
(Catatan 62.B.(iv)) 3.048 1.172 (Note 62.B.(iv))
Tagihan spot - 339 Spot receivables
Piutang reasuransi dan Reinsurance and coinsurance
koasuransi - 8.848 receivables
Tagihan kepada pemegang polis Receivables from policyholders
(Catatan 62.B.(iv)) - 9 (Note 62.B.(iv))
Lain-lain 2.439.882 3.956.375 Others
Total 12.223.337 12.416.865 Total
42.674.907 38.930.431
Dikurangi: penyisihan lainnya (2.824.977) (1.587.650) Less: other allowances
Neto 39.849.930 37.342.781 Net
232
Page 1247
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. ASET LAIN-LAIN (lanjutan) 20. OTHER ASSETS (continued)
Pendapatan yang masih akan diterima terdiri dari Accrued income consist of interest accrued from
bunga yang masih akan diterima dari penempatan, placement, marketable securities, government bonds,
efek-efek, obligasi pemerintah, kredit yang diberikan, loans, others receivables - trade transactions and
tagihan lainnya - transaksi perdagangan serta provisi accrued fees and commissions.
dan komisi yang masih akan diterima.
Term Deposits Valas Devisa Hasil Ekspor merupakan Foreign Exchange Term Deposits from Export Activities
suatu instrumen dimana dana devisa hasil ekspor dari is an instrument where foreign exchange proceeds from
rekening khusus eksportir ditempatkan pada Bank exporters’ special account are placed in Bank Indonesia
Indonesia melalui rekening Bank sesuai mekanisme through Bank’s accounts according to with market
pasar. mechanisms.
Piutang transaksi nasabah terutama merupakan Receivables from customer transactions mainly consist
piutang yang timbul dari transaksi perdagangan efek of receivables arising from securities transactions of
Entitas Anak. Pada tanggal 31 Desember 2025 dan Bank’s Subsidiaries. As of 31 December 2025 and 2024,
2024, termasuk di dalam piutang transaksi nasabah included in receivables from customer transactions is an
adalah piutang yang mengalami penurunan nilai impaired portfolio amounted to Rp10,003.
masing-masing sebesar Rp10.003.
Tagihan terkait dengan transaksi ATM dan kartu kredit Receivables related to ATM and credit card transactions
terdiri dari tagihan atas transaksi ATM dalam jaringan consists of receivable arising from ATM transactions
ATM Bersama, Prima dan Link dan tagihan atas Visa, within ATM Bersama, Prima and Link network as well as
Master Card dan JCB untuk transaksi kartu kredit. receivables from Visa, Master Card and JCB as a result
of credit card transactions.
Aset ijarah merupakan objek sewa dari transaksi ijarah, Ijarah assets are lease assets from ijarah transaction,
ijarah multijasa dan ijarah muntahiyah bittamlik ijarah multiservices, and ijarah muntahiyah bittamlik
(“IMBT”) dari Entitas Anak. (“IMBT”) from Subsidiary.
Aset dari unit-link terkait dengan transaksi piutang Assets from unit-link is related to receivables from
portofolio efek dari kontrak unit-link, dari reksa dana securities portfolio transactions of unit-link contracts in
Entitas Anak. Subsidiary’s mutual fund.
Tagihan atas obligasi pemerintah yang diagunkan Receivables from government bonds ROI 28, INDOIS
merupakan tagihan terkait transaksi repo to maturity 28, dan INDOIS 29, Bank Mandiri recognised
dengan pihak ketiga, dimana Bank Mandiri receivables at the amount of cash value of ROI 28,
mengalihkan obligasi pemerintah ROI 28, INDOIS 28, INDOIS 28, dan INDOIS 29 to SCB Jakarta. These
dan INDOIS 29 tersebut, Bank Mandiri mengakui borrowing facilities have 3 (three) and 4 (four) years
tagihan sebesar nilai tunai (cash value) dari ROI 28, tenor. The borrowings amounted to USD36,365,472 (full
INDOIS 28, dan INDOIS 29 kepada SCB Jakarta. amount), USD44,961,904 (full amount), and
Fasilitas pinjaman ini memiliki tenor 3 (tiga) dan 4 USD68,584,657 (full amount) will mature according to
(empat) tahun. Pinjaman sebesar USD36.365.472 the maturity date of ROI 28, INDOIS 28, and INDOIS 29,
(nilai penuh), USD44.961.904 (nilai penuh), dan which on 11 January 2028, 1 March 2028, and
USD68.584.657 (nilai penuh) akan jatuh tempo sesuai 20 February 2029 (Note 36f).
dengan tanggal jatuh tempo ROI 28, INDOIS 28, dan
INDOIS 29, yaitu 11 Januari 2028, 1 Maret 2028, dan
20 Februari 2029 (Catatan 36f).
Biaya akuisisi kontrak asuransi yang ditangguhkan Deferred insurance contract acquisition fee consists of
terdiri dari biaya akuisisi untuk produk asuransi unit link deferred acquisition cost of unit link back end loading
back end loading dan unit link hybrid yang and unit link hybrid insurance product and was
ditangguhkan dan diamortisasi dengan metode garis amortised with straight-line method from Subsidiaries.
lurus dari Entitas Anak.
Tagihan kepada pemegang polis merupakan tagihan Receivables from policyholders represent receivables
Entitas Anak kepada pemegang polis atas premi from the Subsidiary’s to its policyholders related to
produk non unit-link pemegang polis. premium of non unit-link products.
233
Page 1248
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. ASET LAIN-LAIN (lanjutan) 20. OTHER ASSETS (continued)
Pada tanggal 31 Desember 2025 dan 2024, penjualan As of 31 December 2025 and 2024, receivables from
efek-efek yang masih akan diterima merupakan sales of marketable securities are receivables from sale
tagihan yang timbul dari transaksi penjualan efek-efek of marketable securities transaction with maturity date
yang jatuh tempo penyelesaiannya masing-masing on 5 January 2026 and 3 January 2025, respectively.
pada tanggal 5 Januari 2026 dan 3 Januari 2025.
Nilai agunan yang diambil alih pada tanggal The balance of repossessed assets as of 31 December
31 Desember 2025 dan 2024 adalah masing-masing 2025 and 2024 are Rp942,479 and Rp998,294,
sebesar Rp942.479 dan Rp998.294 yang seluruhnya respectively which have been 100% provisioned,
telah dicadangkan 100%, sehingga nilai tercatat dan therefore the book value and fair value of repossessed
nilai wajar agunan yang diambil alih adalah RpNihil. assets are borth RpNil.
Lain-lain terutama terdiri dari rekening antar kantor, Others mainly consist of inter-office accounts, various
berbagai macam tagihan dari transaksi kepada pihak form of receivables from transaction with third parties,
ketiga dalam rangka transaksi, antara lain transaksi including clearing transactions and others.
kliring dan lain-lain.
Mutasi penyisihan kerugian aset lain-lain adalah Movement of allowance for impairment losses of other
sebagai berikut: assets are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Saldo awal 1.587.650 1.596.320 Beginning balance
Penyisihan selama Allowance during
tahun berjalan (Catatan 47) 1.142.381 2.906 the year (Note 47)
Lain-lain*) 94.946 (11.576 ) Others*)
Saldo akhir 2.824.977 1.587.650 Ending balance
*) *)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currencies translation.
Manajemen berpendapat bahwa total penyisihan Management believes that the allowance for impairment
kerugian aset lain-lain telah memadai. losses of other assets is adequate.
21. SIMPANAN DARI NASABAH - GIRO DAN GIRO 21. DEPOSITS FROM CUSTOMERS - DEMAND
WADIAH DEPOSITS AND WADIAH DEMAND DEPOSITS
a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currency, related parties and third parties:
ketiga:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Pihak berelasi (Catatan 56) 141.354.293 83.315.577 Related parties (Note 56)
Pihak ketiga 347.867.912 298.624.406 Third parties
Total 489.222.205 381.939.983 Total
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) 55.894.544 70.839.895 Related parties (Note 56)
Pihak ketiga 120.992.841 115.796.131 Third parties
Total (Catatan 62.B.(iv)) 176.887.385 186.636.026 Total (Note 62.B.(iv))
666.109.590 568.576.009
Termasuk di dalam saldo simpanan giro adalah Included in demand deposits are wadiah demand
giro wadiah masing-masing sebesar deposits amounted to Rp27,790,474 and
Rp27.790.474 dan Rp19.147.079 pada tanggal Rp19,147,079 as of 31 December 2025 and 2024,
31 Desember 2025 dan 2024. respectively.
234
Page 1249
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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 NASABAH - GIRO DAN GIRO 21. DEPOSITS FROM CUSTOMERS - DEMAND
WADIAH (lanjutan) DEPOSITS AND WADIAH DEMAND DEPOSITS
(continued)
b. Tingkat suku bunga rata-rata (cost of funds) dan b. Average interest rates (cost of funds) and range of
kisaran bagi hasil selama tahun berjalan profit sharing per annum
Tingkat suku bunga rata-rata (cost of funds) per Average interest rates (cost of funds) per annum:
tahun:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah 2,65% 2,71% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 2,82% 2,71% Rupiah)
Kisaran bagi hasil giro wadiah per tahun: Range of profit sharing per annum on wadiah
demand deposits:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah 0,18% - 0,24% 0,02% - 0,04% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 0,00% - 0,00% 0,00% - 0,00% Rupiah)
c. Giro yang dibekukan dan diblokir sebagai jaminan c. Demand deposits pledged as collateral and
atas bank garansi, kredit yang diberikan, fasilitas blocked for bank guarantees, loans and trade
pembayaran transaksi perdagangan (letter of finance facilities (irrevocable letter of credits) and
credit yang tidak dapat dibatalkan) dan untuk for other purposes as of 31 December 2025 and
tujuan lain pada tanggal 31 Desember 2025 dan 2024 were amounted to Rp52,088,474 and
2024 adalah masing-masing sebesar Rp18,754,987, respectively (Notes 12B.c and 31d).
Rp52.088.474 dan Rp18.754.987 (Catatan 12B.c
dan 31d).
22. SIMPANAN DARI NASABAH - TABUNGAN DAN 22. DEPOSITS FROM CUSTOMERS - SAVING
TABUNGAN WADIAH DEPOSITS AND WADIAH SAVING DEPOSITS
a. Berdasarkan mata uang, jenis, pihak berelasi dan a. By currency, type, related parties and third parties:
pihak ketiga:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Pihak berelasi (Catatan 56) Related parties (Note 56)
Tabungan Mandiri 4.626.005 4.218.315 Mandiri Saving Deposits
Pihak ketiga Third parties
Tabungan Mandiri 548.441.525 516.469.456 Mandiri Saving Deposits
Tabungan Mandiri Haji 15.866.597 14.499.671 Hajj Mandiri Saving Deposits
Total 568.934.127 535.187.442 Total
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) Related parties (Note 56)
Tabungan Mandiri 474.514 2.120.728 Mandiri Saving Deposits
Pihak ketiga Third parties
Tabungan Mandiri 52.418.547 42.883.626 Mandiri Saving Deposits
Tabungan Haji 87.782 - Haji Saving Deposits
Total (Catatan 62.B.(iv)) 52.980.843 45.004.354 Total (Note 62.B.(iv))
621.914.970 580.191.796
Termasuk di dalam saldo simpanan tabungan Included in saving deposits were wadiah saving
adalah tabungan wadiah masing-masing sebesar deposits amounted to Rp63,311,121 and
Rp63.311.121 dan Rp55.280.067 pada tanggal Rp55,280,067 as of 31 December 2025 and 2024,
31 Desember 2025 dan 2024. respectively.
235
Page 1250
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. SIMPANAN DARI NASABAH - TABUNGAN DAN 22. DEPOSITS FROM CUSTOMERS - SAVING
TABUNGAN WADIAH (lanjutan) DEPOSITS AND WADIAH SAVING DEPOSITS
(continued)
b. Tingkat suku bunga rata-rata (cost of funds) per b. Average interest rates (cost of funds) per annum:
tahun:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah 0,48% 0,48% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 0,17% 0,17% Rupiah)
c. Pada tanggal 31 Desember 2025 dan 2024, c. As of 31 December 2025 and 2024, total saving
jumlah tabungan yang dibekukan dan diblokir deposits pledged as collateral and blocked for loans
sebagai jaminan atas kredit yang diberikan dan and other purposes were amounted to
untuk tujuan lain masing-masing sebesar Rp17,749,662 and Rp24,905,011, respectively
Rp17.749.662 dan Rp24.905.011 (Catatan (Note 12B.c).
12B.c).
23. SIMPANAN DARI NASABAH - DEPOSITO 23. DEPOSITS FROM CUSTOMERS - TIME DEPOSITS
BERJANGKA
a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currencies, related parties and third parties:
ketiga:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Pihak berelasi (Catatan 56) 192.767.106 42.079.860 Related parties (Note 56)
Pihak ketiga 277.792.071 216.319.776 Third parties
Total 470.559.177 258.399.636 Total
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) 13.498.387 11.410.438 Related parties (Note 56)
Pihak ketiga 44.815.084 27.657.078 Third parties
Total (Catatan 62.B.(iv)) 58.313.471 39.067.516 Total (Note 62.B.(iv))
528.872.648 297.467.152
b. Berdasarkan jangka waktu: b. By period:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
1 bulan 162.763.194 125.080.320 1 month
3 bulan 213.219.723 111.627.281 3 months
6 bulan 80.789.663 15.653.274 6 months
12 bulan 13.575.289 5.771.551 12 months
Lebih dari 12 bulan 211.308 267.210 Over 12 months
Total 470.559.177 258.399.636 Total
Mata uang asing Foreign currencies
1 bulan 25.441.515 17.434.547 1 month
3 bulan 24.485.408 16.970.873 3 months
6 bulan 6.179.725 3.132.020 6 months
12 bulan 2.088.531 1.418.262 12 months
Lebih dari 12 bulan 118.292 111.814 Over 12 months
Total (Catatan 62.B.(iv)) 58.313.471 39.067.516 Total (Note 62.B.(iv))
528.872.648 297.467.152
236
Page 1251
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. SIMPANAN DARI NASABAH - DEPOSITO 23. DEPOSITS FROM CUSTOMERS - TIME DEPOSITS
BERJANGKA (lanjutan) (continued)
c. Berdasarkan sisa waktu hingga jatuh tempo: c. By remaining period to maturity date:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Kurang dari 1 bulan 231.176.070 150.248.312 Less than 1 month
1 - 3 bulan 210.759.219 94.725.742 1 - 3 months
3 - 6 bulan 18.538.486 10.011.364 3 - 6 months
6 - 12 bulan 9.595.322 2.888.202 6 - 12 months
Lebih dari 12 bulan 490.080 526.016 Over 12 months
Total 470.559.177 258.399.636 Total
Mata uang asing Foreign currencies
Kurang dari 1 bulan 31.634.902 20.403.876 Less than 1 month
1 - 3 bulan 19.215.408 10.285.895 1 - 3 months
3 - 6 bulan 5.218.598 7.722.335 3 - 6 months
6 - 12 bulan 2.072.566 574.749 6 - 12 months
Lebih dari 12 bulan 171.997 80.661 Over 12 months
Total (Catatan 62.B.(iv)) 58.313.471 39.067.516 Total (Note 62.B.(iv))
528.872.648 297.467.152
d. Tingkat suku bunga rata-rata (cost of funds) per d. Average interest rates (cost of funds) per annum:
tahun:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah 4,36% 4,06% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 3,68% 3,48% Rupiah)
e. Pada tanggal 31 Desember 2025 dan 2024, e. As of 31 December 2025 and 2024, total time
jumlah deposito berjangka yang dibekukan dan deposits pledged as collateral and blocked for loans
diblokir sebagai jaminan atas kredit yang diberikan and other purposes were amounted to
dan untuk tujuan lain masing-masing sebesar Rp47,756,097 and Rp59,484,454, respectively
Rp47.756.097 dan Rp59.484.454 (Catatan (Note 12B.c).
12B.c).
f. Pada tanggal 6 Januari 2025, Bank Mandiri f. On 6 January 2025, Bank Mandiri Issued
menerbitkan Sertifikat Deposito KPR Tapera Negotiable Certificate of Deposit (NCD) KPR
PT Bank Mandiri (Persero) Tbk dengan total nilai Tapera PT Bank Mandiri (Persero) Tbk with the
nominal sebesar Rp18.787 sebagai berikut: total nominal value of Rp18,787 as follow:
Nilai nominal/ Tingkat diskonto/ Jatuh tempo/
Sertifikat Deposito Nominal value Discount Rate Maturity date Bonds
KPR Tapera 6 Januari 2026 / KPR Tapera
PT Bank Mandiri 18.787 0,75% 6 January 2026 PT Bank Mandiri
Sertifikat Deposito KPR Tapera ditawarkan NCD KPR Tapera is offered at 99.25% (ninety-nine
dengan nilai 99,25% (sembilan puluh sembilan point twenty-five percent) of the principal amount
koma dua puluh lima persen) dari jumlah pokok of the NCD. The NCD interest is paid on the date
sertifikat. Bunga sertifikat deposito dibayarkan of maturity on 6 January 2026. NCD KPR Tapera
pada saat jatuh tempo pada tanggal are guaranteed by Deposit Insurance Corporation
6 Januari 2026. Sertifikat Deposito KPR Tapera (LPS) as long as they meet the applicable legal and
dijamin oleh Lembaga Penjamin Simpanan (LPS) regulatory requirements.
selama memenuhi persyaratan hukum dan
peraturan yang berlaku.
237
Page 1252
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. SIMPANAN DARI NASABAH - DEPOSITO 23. DEPOSITS FROM CUSTOMERS - TIME DEPOSITS
BERJANGKA (lanjutan) (continued)
f. Pada tanggal 6 Januari 2025, Bank Mandiri f. On 6 January 2025, Bank Mandiri Issued
menerbitkan Sertifikat Deposito KPR Tapera Negotiable Certificate of Deposit (NCD) KPR
PT Bank Mandiri (Persero) Tbk dengan total nilai Tapera PT Bank Mandiri (Persero) Tbk with the total
nominal sebesar Rp18.787 sebagai berikut: nominal value of Rp18,787 as follow: (continued)
(lanjutan)
Berikut adalah rincian nilai Sertifikat Deposito KPR Detail of value of NCD KPR Tapera are as follow:
Tapera:
31 Desember 2025/
31 December 2025
Nilai nominal 18.787 Nominal value
Dikurangi diskonto yang belum diamortisasi (141) Less: unamortised discounts
Nilai tercatat 18.646 Book value
24. SIMPANAN DARI BANK LAIN - GIRO, GIRO 24. DEPOSITS FROM OTHER BANKS - DEMAND
WADIAH DAN TABUNGAN DEPOSITS, WADIAH DEMAND DEPOSITS AND
SAVING DEPOSITS
a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currencies, related parties and third parties:
ketiga:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Demand deposits and wadiah
Giro dan giro wadiah demand deposits
Pihak berelasi (Catatan 56) Related parties (Note 56)
Rupiah 2.564 1.829 Rupiah
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 99.072 4.296.812 (Note 62.B.(iv))
101.636 4.298.641
Pihak ketiga Third parties
Rupiah 1.895.646 2.119.086 Rupiah
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 2.028.928 738.121 (Note 62.B.(iv))
3.924.574 2.857.207
Total 4.026.210 7.155.848 Total
Tabungan Saving deposits
Pihak berelasi (Catatan 56) Related parties (Note 56)
Rupiah 38 595 Rupiah
Pihak ketiga Third parties
Rupiah 1.996.207 1.933.581 Rupiah
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 14 14 (Note 62.B.(iv))
1.996.221 1.933.595
1.996.259 1.934.190
6.022.469 9.090.038
Termasuk dalam simpanan dari bank lain - giro Included in deposits from other banks - demand
adalah giro wadiah masing-masing sebesar deposits are wadiah demand deposits amounted to
Rp88.088 dan Rp183.864 pada tanggal Rp88,088 and Rp183,864, as of 31 December 2025
31 Desember 2025 dan 2024. and 2024, respectively.
238
Page 1253
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. SIMPANAN DARI BANK LAIN - GIRO, GIRO 24. DEPOSITS FROM OTHER BANKS - DEMAND
WADIAH DAN TABUNGAN (lanjutan) DEPOSITS, WADIAH DEMAND DEPOSITS AND
SAVING DEPOSITS (continued)
b. Tingkat suku bunga rata-rata (cost of funds) dan b. Average interest rates (cost of funds) and profit
kisaran bagi hasil per tahun: sharing per annum:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Tingkat suku bunga rata-rata Average interest rates
(cost of funds) per tahun: (cost of funds) per annum:
Demand deposits and wadiah
Giro dan giro wadiah demand deposits
Rupiah 2,65% 2,71% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 2,82% 2,71% Rupiah)
Tabungan Saving deposits
Rupiah 0,47% 0,47% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 0,17% 0,17% Rupiah)
Range of profit sharing
Kisaran bagi hasil giro wadiah per annum for
per tahun: wadiah demand deposits:
Rupiah 0,69% - 0,72% 0,70% - 0,73% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 0,00% 0,00% Rupiah)
c. Pada tanggal 31 Desember 2025 dan 2024, giro, c. As of 31 December 2025 and 2024, total demand
giro wadiah dan tabungan dari bank lain yang deposits, wadiah demand deposits and saving
menjadi jaminan atas kredit yang diberikan dan deposits from other banks pledged as collateral for
bank garansi masing-masing sebesar Rp26.125 loans and bank guarantees were amounted to
dan Rp68.570 (Catatan 12B.c dan 31d). Rp26,125 and Rp68,570, respectively (Notes 12B.c
and 31d).
25. SIMPANAN DARI BANK LAIN - INTER-BANK CALL 25. DEPOSITS FROM OTHER BANKS - INTER-BANK
MONEY CALL MONEY
a. Berdasarkan mata uang: a. By currencies:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Pihak berelasi (Catatan 56): Related parties (Note 56):
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 750.375 1.931.400 (Notes 62.B.(iv))
Pihak ketiga: Third parties:
Rupiah - 700.000 Rupiah
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 7.263.507 7.330.154 (Notes 62.B.(iv))
7.263.507 8.030.154
8.013.882 9.961.554
b. Berdasarkan sisa waktu hingga jatuh tempo: b. By remaining period to maturity date:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Kurang dari 1 bulan - 700.000 Less than 1 month
Lebih dari 1 bulan - - Over 1 month
Mata uang asing Foreign currencies
Kurang dari 1 bulan 3.567.462 5.210.063 Less than 1 month
Lebih dari 1 bulan 4.446.420 4.051.491 Over 1 month
Total (Catatan 62.B.(iv)) 8.013.882 9.261.554 Total (Note 62.B.(iv))
8.013.882 9.961.554
239
Page 1254
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. SIMPANAN DARI BANK LAIN - INTER-BANK CALL 25. DEPOSITS FROM OTHER BANKS - INTER-BANK
MONEY (lanjutan) CALL MONEY (continued)
c. Tingkat suku bunga rata-rata (cost of funds) per c. Average interest rates (cost of funds) per annum:
tahun:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah 5,22% 6,22% Rupiah
Mata uang asing Foreign currencies
(disetarakan dalam Rupiah) 4,29% 5,15% (equivalent to Rupiah)
26. SIMPANAN DARI BANK LAIN - DEPOSITO 26. DEPOSITS FROM OTHER BANKS - TIME DEPOSITS
BERJANGKA
a. Berdasarkan mata uang: a. By currency:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Pihak berelasi (Catatan 56): Related parties (Note 56)
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 817.075 289.710 (Note 62.B.(iv))
Pihak ketiga: Third parties
Rupiah 2.481.868 4.735.630 Rupiah
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 3.420.249 2.965.777 (Note 62.B.(iv))
5.902.117 7.701.407
Total 6.719.192 7.991.117 Total
b. Berdasarkan jangka waktu: b. By period:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
1 bulan 2.291.868 4.492.130 1 month
3 bulan 146.750 202.550 3 months
6 bulan 31.700 28.200 6 months
12 bulan 11.550 12.750 12 months
Total 2.481.868 4.735.630 Total
Mata uang asing Foreign currencies
1 bulan 478.634 740.370 1 month
3 bulan 1.167.250 643.800 3 months
6 bulan 1.745.945 1.227.517 6 months
12 bulan 345.245 32.190 12 months
Lebih dari 12 bulan 500.250 611.610 More than 12 months
Total (Catatan 62.B.(iv)) 4.237.324 3.255.487 Total (Note 62.B.(iv))
6.719.192 7.991.117
c. Tingkat suku bunga rata-rata (cost of funds) per c. Average interest rates (cost of funds) per annum:
tahun:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah 4,24% 3,77% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 3,68% 3,81% Rupiah)
d. Pada tanggal 31 Desember 2025 dan 2024, d. As of 31 December 2025 and 2024, time deposits
deposito berjangka dari bank lain yang menjadi from other banks pledged as collateral for loans
jaminan atas kredit yang diberikan masing-masing amounted to Rp231,295 and Rp326,178,
sebesar Rp231.295 dan Rp326.178 respectively (Note 12B.c).
(Catatan 12B.c).
240
Page 1255
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. LIABILITAS KONTRAK ASURANSI 27. INSURANCE CONTRACT LIABILITIES
Liabilitas kontrak asuransi terdiri dari liabilitas Entitas Insurance contract liabilities consist of liabilities of the
Anak (PT AXA Mandiri Financial Services) sebagai Subsidiary (PT AXA Mandiri Financial Services) as
berikut: follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Liabilitas kontrak asuransi: Insurance contract liabilities:
Liabilitas estimasi terbaik 32.164.590 - Best estimate liabilities
Marjin jasa kontraktual 3.295.245 - Contractual services margin
Liabilitas klaim 1.257.760 - Liabilities for incurred claim
Penyesuaian risiko 447.382 - Risk adjustment
Liabilitas kepada pemegang polis Liabilities to unit-linked
unit-link 560.146 28.012.886 policyholders
Liabilitas kepada pemegang polis Liabilities to non unit-linked
non unit-link 125.865 7.474.601 policyholders
37.850.988 35.487.487
a. Liabilitas kontrak asuransi a. Insurance contract liabilities
Kewajiban untuk sisa cakupan/
Liability for remaining coverage
Tidak termasuk Kewajiban
komponen klaim yang
kerugian/ Komponen terjadi/
Excluding kerugian/ Liability
loss Loss incurred Jumlah/
component component claims Total
Per 1 Januari 2025 At 1 January 2025
Liabilitas kepada pemegang polis -
PSAK 104 33.927.167 16.635 578.583 34.522.385 Liabilities to policyholders - SFAS 104
Dampak penerapan awal PSAK 117 - - (295.809) (295.809) Impact of implementation of SFAS 117
Liabilitas kontrak asuransi 33.927.167 16.635 282.774 34.226.576 Insurance contract liabilities
Pendapatan asuransi Insurance revenue
Klaim yang diharapkan terjadi dan Expected incurred claims and other
biaya jasa asuransi lainnya (1.364.144) - - (1.364.144) insurance service expenses
Margin layanan kontraktual Contractual Service Margin
untuk periode layanan (885.200) - - (885.200) for the Service Provided
Penyesuaian risiko untuk risiko Risk Adjustment
yang telah berakhir (78.910) - - (78.910) for the Risk Expired
Pemulihan arus kas akuisisi Recovery of insurance
asuransi (1.127.085) - - (1.127.085) Acquistion Cashflows
Kontrak dari PAA (768.726) - - (768.726) Contracts from PAA
Total pendapatan asuransi (4.224.065) - - (4.224.065) Total insurance revenue
Biasa jasa asuransi Insurance service expense
Amortisasi arus kas akuisisi Amortization of insurance
asuransi 1.127.085 - - 1.127.085 acquistion cash flows
Kerugian dan pembalikkan kerugian Losses and reversal of losses on
atas kontrak yang merugikan - 39.759 - 39.759 onerous contracts
Klaim yang terjadi dan biaya layanan Incurred claims and other insurance
asuransi lainnya - (2.834) 2.352.456 2.349.622 service expenses
Total biaya jasa asuransi 1.127.085 36.925 2.352.456 3.516.466 Total Insurance service expense
Hasil layanan asuransi (3.096.980) 36.925 2.352.456 (707.599) Insurance service results
Beban/(pendapatan) keuangan Insurance finance in expense/
asuransi (2.782.767) 1.096 5.746.880 2.965.209 (income)
Total perubahan dalam laporan (5.879.747) 38.021 8.099.336 2.257.610 Total changes in the statement of
laba rugi dan penghasilan profit or loss and other
komprehensif lainnya comprehensive income
Arus kas Cash flows
Premi dan pajak premi yang diterima 9.940.100 - - 9.940.100 Premiums and premium tax received
Biaya klaim dan biaya layanan asuransi Claims and other insurance service
lainnya yang dibayarkan - - (7.731.486) (7.731.486) expenses paid
Komponen investasi - - - - Investment components
Arus kas akuisisi asuransi (1.349.542) - - (1.349.542) Insurance acquisition cashflows
Total arus kas 8.590.558 - (7.731.486) 859.072 Total cash flows
Liabilitas kontrak asuransi Net insurance contract liabilities
per 31 Desember 2025 36.637.978 54.656 650.624 37.343.258 as at 31 December 2025
Perubahan Lain-Lain (227.731) - 49.450 (178.281) Other movements
Liabilitas kontrak asuransi Insurance contract liabilities
per 31 Desember 2025 - neto 36.410.247 54.656 700.074 37.164.977 as at 31 December 2025 - net
241
Page 1256
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. LIABILITAS KONTRAK ASURANSI (lanjutan) 27. INSURANCE CONTRACT LIABILITIES (continued)
b. Liabilitas kepada pemegang polis unit-link b. Liabilities to unit-linked policyholders
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Liabilitas kepada pemegang polis Liabilities to unit-linked
unit-link policyholders
Konvensional - 27.427.930 Conventional
Syariah 560.146 584.956 Sharia
560.146 28.012.886
Liabilitas kepada pemegang polis unit-link Liabilities to unit-linked policyholders are
merupakan liabilitas Entitas Anak kepada Subsidiary’s liabilities to policyholders on the
pemegang polis pada kontrak unit-link Entitas Subsidiary’s unit-link contracts placed in unit-link
Anak yang ditempatkan pada investasi unit-link. investment.
Investasi pemegang polis pada kontrak unit-link di Underlying assets of the above policyholders’
atas memiliki aset pendasar berupa aset investment in unit-link contracts are financial assets
keuangan terutama dalam bentuk kas, efek-efek mainly consist of cash, marketable securities and
dan obligasi pemerintah. Investasi pemegang government bonds. The investment of policyholders
polis tersebut dicatat sesuai dengan jenis aset were recorded to the related financial assets in the
keuangan dalam laporan posisi keuangan consolidated statements of financial position.
konsolidasian.
c. Liabilitas kepada pemegang polis non unit-link c. Liabilities to non unit-linked policyholders
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Manfaat polis masa depan dari Future policy benefits from
produk non unit-link 52.821 7.001.569 non unit-link products
Premi yang belum merupakan
pendapatan 2.228 105.310 Unearned premiums
Estimasi liabilitas klaim 4.303 168.985 Estimated claim liabilities
Utang klaim 13.553 198.737 Claim payables
Titipan premi 52.960 - Policyholders deposits
125.865 7.474.601
*) Merupakan liabilitas untuk portofolio syariah. *) Liabilities for sharia portfolio.
Liabilitas manfaat polis masa depan adalah jumlah Liability for future policy benefits is the amount of
dana yang harus disediakan oleh penanggung untuk funds that must be provided by the insurer to pay
membayar manfaat dan klaim di masa yang akan benefits and claims in the future to the party as
datang kepada pihak sebagaimana dinyatakan stated in the policy. Changes in liability for future
dalam polis. Perubahan liabilitas manfaat polis policy benefits are recognised in profit or loss for the
masa depan diakui dalam laba rugi tahun berjalan. year. Liability for future policy benefits has been
Liabilitas manfaat polis masa depan telah dihitung calculated using the Gross Premium Reserve
menggunakan metode Gross Premium Reserve method and the daily method. The assumptions
maupun metode harian. Asumsi-asumsi yang used to calculate future liability reserves for
dipakai untuk menghitung cadangan liabilitas masa policyholders with Gross Premium Reserves are
depan pemegang polis dengan Gross Premium based on the best estimate assumptions which
Reserve adalah berdasarkan asumsi estimasi include assumptions on mortality, morbidity, lapses
terbaik yang meliputi asumsi tingkat mortalita, expenses, inflation rates and interest rates.
morbidita, tingkat pembatalan polis, biaya, tingkat
inflasi, dan tingkat suku bunga.
242
Page 1257
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. LIABILITAS KONTRAK ASURANSI (lanjutan) 27. INSURANCE CONTRACT LIABILITIES (continued)
c. Liabilitas kepada pemegang polis non unit-link c. Liabilities to non unit-linked policyholders
(lanjutan) (continued)
Premi yang belum merupakan pendapatan adalah Unearned premiums are the portion of premiums
bagian dari premi yang belum diakui sebagai that have not been recognised as income because
pendapatan karena masa pertanggungannya the coverage period is still running at the end of the
masih berjalan pada akhir tahun. Cadangan atas year. Reserves for unearned premiums are
premi yang belum merupakan pendapatan calculated using the daily amortisation method with
dihitung dengan menggunakan metode amortisasi consideration for the policy coverage period as
harian dengan mempertimbangkan masa calculated by the actuary.
pertanggungan polis yang dihitung oleh aktuaris.
Estimasi liabilitas klaim adalah estimasi liabilitas Estimated claim liability is estimated liability for
atas klaim-klaim asuransi yang telah terjadi, yaitu insurance claims that have occurred, which are
klaim-klaim yang belum diajukan oleh provider, claims that have not been submitted by the provider,
serta klaim-klaim yang sudah diterima namun as well as claims that have been received but the
belum ditentukan nilai gantinya. replacement value has not been determined.
Utang klaim adalah utang atas klaim-klaim Claims payable is an payable of insurance claims
asuransi yang telah diterima dan disetujui. that have been received and approved.
28. LIABILITAS ATAS EFEK-EFEK YANG DIJUAL 28. SECURITIES SOLD UNDER AGREEMENTS TO
DENGAN JANJI DIBELI KEMBALI REPURCHASE LIABILITIES
31 Desember 2025/31 December 2025
Rentang
Rentang tanggal Pendapatan
tanggal jatuh tempo/ Nilai jual bunga belum Nilai
dimulai/ Range of kembali/ direalisasi/ neto/
Range of maturity Resale Unamortised Carrying
Jenis efek start date date amount interest amount Transactions
Pihak berelasi Related parties
Rupiah Rupiah
Bank Lain Bank Indonesia
Obligasi pemerintah 18/12/2025 02/01/2026 20.215 3 20.212 Government bonds
Total 20.215 3 20.212 Total
Pihak ketiga Third parties
Rupiah Rupiah
Bank lain Other banks
Obligasi pemerintah 09/12/2025 05/01/2026 Government bonds
- 29/12/2025 - 08/01/2026 1.676.522 893 1.675.629
Efek-efek 23/12/2025 06/01/2026 Marketable securities
- 24/12/2025 - 07/01/2026 105.621 74 105.547
1.782.143 967 1.781.176
1.802.358 970 1.801.388
Mata uang asing Foreign currencies
Bank lain Other banks
Obligasi pemerintah 24/02/2022 09/01/2026 Government bonds
- 23/12/2025 - 03/04/2029 38.809.692 2.164.346 36.645.346
Efek-efek 19/12/2024 26/03/2026 Marketable securities
-26/12/2025 22/07/2028 1.686.085 176.930 1.509.155
40.495.777 2.341.276 38.154.501
42.277.920 2.342.243 39.935.677
Total 42.298.135 2.342.246 39.955.889 Total
243
Page 1258
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. LIABILITAS ATAS EFEK-EFEK YANG DIJUAL 28. SECURITIES SOLD UNDER AGREEMENTS TO
DENGAN JANJI DIBELI KEMBALI (lanjutan) REPURCHASE LIABILITIES (continued)
31 Desember 2024/31 December 2024
Rentang
Rentang tanggal Pendapatan
tanggal jatuh tempo/ Nilai jual bunga belum Nilai
dimulai/ Range of kembali/ direalisasi/ neto/
Range of maturity Resale Unamortised Carrying
Jenis efek start date date amount interest amount Transactions
Pihak ketiga Third parties
Rupiah Rupiah
Bank Indonesia Bank Indonesia
Obligasi pemerintah 05/12/2025 02/01/2025 Government bonds
- 31/12/2024 - 20/01/2025 54.561.946 40.362 54.521.584
Efek-efek 09/12/2024 02/01/2025 Marketable securities
- 30/12/2024 - 30/01/2025 2.950.018 5.916 2.944.102
Bank lain Other banks
Obligasi pemerintah 19/12/2024 02/01/2025 Government bonds
- 31/12//2024 - 14/01/2025 119.635 147 119.488
Total 57.631.599 46.425 57.585.174 Total
Mata uang asing Foreign currencies
Obligasi pemerintah 24/02/2022 28/01/2025 Government bonds
- 20/12/2024 - 03/04/2029 34.601.183 2.558.856 32.042.327
Efek-efek 27/06//2022 27/06/2025 Marketable securities
- 20/12/2024 - 20/12//2027 706.436 77.712 628.724
35.307.619 2.636.568 32.671.051
Total 92.939.218 2.682.993 90.256.225 Total
29. LIABILITAS AKSEPTASI 29. ACCEPTANCE PAYABLES
a. Berdasarkan jenis mata uang, pihak berelasi dan a. By currencies, related parties and third parties:
pihak ketiga:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Liabilitas kepada bank lain Payables to other banks
Pihak berelasi (Catatan 56) 1.405.305 1.990.274 Related parties (Note 56)
Pihak ketiga 1.815.919 2.608.480 Third parties
Liabilitas kepada debitur Payables to debtors
Pihak berelasi (Catatan 56) 300.747 188.236 Related parties (Notes 56)
Pihak ketiga 315.772 549.094 Third parties
Total 3.837.743 5.336.084 Total
Mata uang asing Foreign currencies
Liabilitas kepada bank lain Payables to other banks
Pihak berelasi (Catatan 56) 15.048 367.298 Related parties (Note 56)
Pihak ketiga 3.769.178 3.354.959 Third parties
Liabilitas kepada debitur Payables to debtors
Pihak berelasi (Catatan 56) 7.232 19.479 Related parties (Note 56)
Pihak ketiga 290.132 58.193 Third parties
Total (Catatan 62.B.(iv)) 4.081.590 3.799.929 Total (Note 62.B.(iv))
7.919.333 9.136.013
244
Page 1259
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. LIABILITAS AKSEPTASI (lanjutan) 29. ACCEPTANCE PAYABLES (continued)
b. Berdasarkan jatuh tempo: b. By maturity:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Kurang dari 1 bulan 924.501 917.321 Less than 1 month
1 - 3 bulan 1.373.653 2.552.176 1 - 3 months
3 - 6 bulan 1.107.270 1.866.587 3 - 6 months
6 - 12 bulan 432.319 - 6 - 12 months
Total 3.837.743 5.336.084 Total
Mata uang asing Foreign currencies
Kurang dari 1 bulan 1.349.463 1.082.622 Less than 1 month
1 - 3 bulan 1.142.466 1.889.492 1 - 3 months
3 - 6 bulan 1.191.404 547.886 3 - 6 months
6 - 12 bulan 19.081 30.962 6 - 12 months
Lebih dari 12 bulan 379.176 248.967 More than 12 months
Total (Catatan 62.B.(iv)) 4.081.590 3.799.929 Total (Note 62.B.(iv))
7.919.333 9.136.013
30. EFEK-EFEK YANG DITERBITKAN 30. DEBT SECURITIES ISSUED
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Pihak berelasi (Catatan 56) Related parties (Note 56)
Obligasi 5.695.720 3.922.950 Bonds
Sukuk Mudharabah Sukuk Mudharabah
Sustainability 629.500 255.500 Sustainability
Sertifikat Investasi Interbank Mudharabah
Mudharabah Antarbank Investment Certificate
(SIMA) 100.000 402.375 (SIMA)
6.425.220 4.580.825
Pihak ketiga Third parties
Obligasi 22.165.905 12.575.161 Bonds
Sukuk Mudharabah Sukuk Mudharabah
Sustainability 5.570.500 2.342.126 Sustainability
Cek perjalanan Mandiri 59.288 59.289 Mandiri travelers’ cheques
Sukuk Mudharabah Sukuk Mudharabah
Muqayyadah I Tahap IV 7.936 - Muqayyadah I Phase IV
Sukuk Mudharabah Sukuk Mudharabah
Muqayyadah I Tahap I 7.306 3.307 Muqayyadah I Phase I
Sukuk Mudharabah Sukuk Mudharabah
Muqayyadah I Tahap III 6.653 7.969 Muqayyadah I Phase III
Sukuk Mudharabah Sukuk Mudharabah
Muqayyadah I Tahap II 3.007 7.286 Muqayyadah I Phase II
Sertifikat Investasi Interbank Mudharabah
Mudharabah Antarbank Investment Certificate
(SIMA) 4.788.886 3.967.484 (SIMA)
32.609.481 18.962.622
39.034.701 23.543.447
Mata uang asing (Catatan 62.B.(iv)) Foreign currencies (Note 62.B.(iv))
Pihak ketiga Third parties
Obligasi 23.277.310 17.676.520 Bonds
62.312.011 41.219.967
Dikurangi: biaya penerbitan yang Less: unamortised debt
belum diamortisasi (106.780) (78.900 ) issuance cost
Neto 62.205.231 41.141.067 Net
245
Page 1260
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi Bonds
Bank Mandiri Bank Mandiri
Rupiah Rupiah
Pada tanggal 19 Desember 2025, Bank Mandiri On 25 March 2025, Bank Mandiri issued Continuous
menerbitkan Obligasi Keberlanjutan Berkelanjutan I Sustainability Bond I Bank Mandiri Phase I Year 2025
Bank Mandiri Tahap I Tahun 2025 (“Obligasi (“Continuous Sustainability Bond I Phase I”) with nominal
Keberlanjutan Berkelanjutan I Tahap I”) dengan nilai value of Rp5,000,000, which consist of 3 (three) series:
nominal sebesar Rp5.000.000 yang terdiri atas 3 (tiga)
seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
29 Desember 2026/
Seri A 1.000.000 4,85% 29 December 2026 Series A
19 Desember 2028/
Seri B 2.000.000 5,45% 19 December 2028 Series B
19 Desember 2030/
Seri C 2.000.000 5,95% 19 December 2030 Series C
Obligasi Keberlanjutan Berkelanjutan I Tahap I Continuous Sustainability Bond I Phase I is offered at
ditawarkan dengan nilai 100% (seratus persen) dari 100% (one hundred percent) of the principal amount of
jumlah pokok obligasi. Bunga obligasi dibayarkan bonds. The bond interest is paid on a quarterly basis
setiap triwulan, dengan pembayaran bunga pertama with the first interest payment made on 19 March 2026,
dilakukan pada tanggal 19 Maret 2026, sedangkan while the last interest payment and maturity date of the
pembayaran bunga terakhir sekaligus jatuh tempo bonds is on 29 December 2026 for Series A, 19
obligasi adalah pada tanggal 29 Desember 2026 untuk December 2028 for Series B, and 19 December 2030
seri A, 19 Desember 2028 untuk seri B, dan 19 for Series C which is also the redemption date of the
Desember 2030 untuk seri C yang juga merupakan principal of each series of bonds. The payments of the
tanggal pelunasan pokok dari masing-masing seri bonds principal will be fully paid on the maturity date.
obligasi. Pembayaran pokok obligasi dilakukan secara The trustee of the bond issuance of Continuous
penuh pada saat tanggal jatuh tempo. Wali amanat Sustainability Bond I Phase I is PT Bank Tabungan
dari penerbitan Obligasi Keberlanjutan Berkelanjutan I Negara (Persero) Tbk. All funds obtained from the
Tahap I adalah PT Bank Tabungan Negara (Persero) issuance of this public offering, after omitting issuance
Tbk. Seluruh dana yang diperoleh dari hasil cost, will be used entirely on the financing or refinancing
Penawaran Umum Obligasi Keberlanjutan ini, setelah of Environmental Based Business Activity (hereinafter
dikurangi biaya-biaya Emisi, akan digunakan abbreviated as KUBL or Kegiatan Usaha Berwawasan
seluruhnya untuk melakukan pembiayaan (finance) Lingkungan) and/or Social Based Business Activity
atau pembiayaan ulang (refinance) atas kegiatan- (hereinafter abbreviated as KUBS or Kegiatan Usaha
kegiatan yang termasuk dalam kategori Kegiatan Berwawasan Sosial) as regulated on POJK No. 18 Year
Usaha Berwawasan Lingkungan (KUBL) dan/atau 2023 concerning Issuance And Requirements of
Kegiatan Usaha Berwawasan Sosial (KUBS) Sustainability Debt and Sukuk Securities, with allocation
sebagaimana diatur dalam POJK No. 18 Tahun 2023 of approximately 60% (sixty percent) goes to the
tentang Penerbitan Dan Persyaratan Efek Bersifat financing or refinancing of Environmental Based
Utang Dan Sukuk Berlandaskan Keberlanjutan, Business Activity and approximately 40% (forty percent)
dengan alokasi sekitar 60% (enam puluh persen) goes to the financing or refinancing of Social Based
digunakan untuk membiayai atau membiayai kembali Business Activity.
KUBL dan sekitar 40% (empat puluh persen)
digunakan untuk membiayai atau membiayai Kembali
KUBS.
Pada tanggal 31 Desember 2025, peringkat Obligasi As of 31 December 2025, the Pefindo’s rating of the
Keberlanjutan Berkelanjutan I Tahap I menurut Pefindo Continuous Green Bond I Phase I is idAAA (triple A).
adalah idAAA (triple A).
246
Page 1261
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Rupiah (lanjutan) Rupiah (continued)
Pada tanggal 25 Maret 2025, Bank Mandiri menerbitkan On 25 March 2025, Bank Mandiri issued Continuous
Obligasi Berwawasan Lingkungan Berkelanjutan I Bank Green Bond I Bank Mandiri Phase II Year 2025
Mandiri Tahap II Tahun 2025 (“Obligasi Berwawasan (“Continuous Green Bond I Phase II”) with nominal value
Lingkungan Berkelanjutan I Tahap II”) dengan nilai of Rp5,000,000, which consist of 2 (two) series:
nominal sebesar Rp5.000.000 yang terdiri atas 2 (dua)
seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
5 April 2026/
Seri A 500.000 6,35% 5 April 2026 Series A
25 Maret 2028/
Seri B 4.500.000 6,65% 25 March 2028 Series B
Obligasi Berwawasan Lingkungan Berkelanjutan I Continuous Green Bond I Phase II is offered at 100%
Tahap II ditawarkan dengan nilai 100% (seratus (one hundred percent) of the principal amount of bonds.
persen) dari jumlah pokok obligasi. Bunga obligasi The bond interest is paid on a quarterly basis with the
dibayarkan setiap triwulan, dengan pembayaran first interest payment made on 25 June 2025, while the
bunga pertama dilakukan pada tanggal 25 Juni 2025, last interest payment and maturity date of the bonds is
sedangkan pembayaran bunga terakhir sekaligus on 5 April 2026 for Series A and 25 March 2028 for
jatuh tempo obligasi adalah pada tanggal 5 April 2026 Series B which is also the redemption date of the
untuk seri A dan 25 Maret 2028 untuk seri B yang juga principal of each series of bonds. The payments of the
merupakan tanggal pelunasan pokok dari masing- bonds principal will be fully paid on the maturity date.
masing seri obligasi. Pembayaran pokok obligasi The trustee of the bond issuance of Continuous Green
dilakukan secara penuh pada saat tanggal jatuh Bond I Phase I is PT Bank Tabungan Negara (Persero)
tempo. Wali amanat dari penerbitan Obligasi Tbk. All funds obtained from the issuance of this public
Berwawasan Lingkungan Berkelanjutan I Tahap II offering, after omitting issuance cost, will be used
adalah PT Bank Tabungan Negara (Persero) Tbk. entirely on the financing or refinancing of Environmental
Seluruh dana yang diperoleh dari hasil Penawaran Based Business Activity (hereinafter abbreviated as
Umum Obligasi Berwawasan Lingkungan ini, setelah KUBL or Kegiatan Usaha Berwawasan Lingkungan
dikurangi biaya-biaya Emisi, akan digunakan (KUBL) as regulated on POJK No. 18 Year 2023
seluruhnya untuk melakukan pembiayaan (finance) concerning Issuance And Requirements of
atau pembiayaan ulang (refinance) atas kegiatan- Sustainability Debt and Sukuk Securities, with allocation
kegiatan yang termasuk dalam kategori Kegiatan of at least 70% (seventy percent) goes to the financing
Usaha Berwawasan Lingkungan (KUBL) sebagaimana of Environmental Based Business Activity.
diatur dalam POJK No. 18 Tahun 2023 tentang
Penerbitan Dan Persyaratan Efek Bersifat Utang Dan
Sukuk Berlandaskan Keberlanjutan, dengan porsi
paling sedikit sebesar 70% (tujuh puluh persen)
digunakan untuk membiayai KUBL.
Pada tanggal 31 Desember 2025, peringkat Obligasi As of 31 December 2025, the Pefindo’s rating of the
Berwawasan Lingkungan Berkelanjutan I Tahap II Continuous Green Bond I Phase II is idAAA (triple A).
menurut Pefindo adalah idAAA (triple A).
247
Page 1262
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Rupiah (lanjutan) Rupiah (continued)
Pada tanggal 4 Juli 2023, Bank Mandiri menerbitkan On 4 July 2023, Bank Mandiri issued Continuous Green
Obligasi Berwawasan Lingkungan Berkelanjutan I Bank Bond I Bank Mandiri Phase I Year 2023 (“Continuous
Mandiri Tahap I Tahun 2023 (“Obligasi Berwawasan Green Bond I Phase I”) with total nominal value
Lingkungan Berkelanjutan I Tahap I”) dengan nilai Rp5,000,000, which consist of 2 (two) series.
nominal sebesar Rp5.000.000 yang terdiri atas 2 (dua)
seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
4 Juli 2026/
Seri A 1.950.000 5,80% 4 July 2026 Series A
4 Juli 2028/
Seri B 3.050.000 6,10% 4 July 2028 Series B
Obligasi Berwawasan Lingkungan Berkelanjutan I Continuous Green Bond I Phase I is offered at 100%
Tahap I ditawarkan dengan nilai 100% (seratus (one hundred percent) of the principal amount of bonds.
persen) dari jumlah pokok obligasi. Bunga obligasi The bond interest is paid on a quarterly basis with the
dibayarkan setiap triwulan, dengan pembayaran bunga first interest payment made on 4 October 2023, while
pertama dilakukan pada tanggal 4 Oktober 2023, the last interest payment and maturity date of the bonds
sedangkan pembayaran bunga terakhir sekaligus jatuh is on 4 July 2026 for Series A and 4 July 2028 for Series
tempo obligasi adalah pada tanggal 4 Juli 2026 untuk B which is also the redemption date of the principal of
seri A dan 4 Juli 2028 untuk seri B yang juga each series of bonds. The payments of the bonds
merupakan tanggal pelunasan pokok dari masing- principal will be fully paid on the maturity date. The
masing seri obligasi. Pembayaran pokok obligasi trustee of the bond issuance of Continuous Green Bond
dilakukan secara penuh pada saat tanggal jatuh I Phase I is PT Bank Negara Indonesia (Persero) Tbk
tempo. Wali amanat dari penerbitan Obligasi All funds obtained from the issuance of this public
Berwawasan Lingkungan Berkelanjutan I Tahap I offering, after omitting issuance cost, will be used
adalah PT Bank Negara Indonesia (Persero) Tbk entirely on the financing or refinancing of Environmental
Seluruh dana yang diperoleh dari hasil Penawaran Based Business Activity (hereinafter abbreviated as
Umum Obligasi Berwawasan Lingkungan ini, setelah KUBL or Kegiatan Usaha Berwawasan Lingkungan
dikurangi biaya-biaya Emisi, akan digunakan (KUBL) as regulated on POJK No. 18 Year 2023
seluruhnya untuk melakukan pembiayaan (finance) concerning Issuance and Requirements of
atau pembiayaan ulang (refinance) atas kegiatan- Sustainability Debt and Sukuk Securities, with allocation
kegiatan yang termasuk dalam kategori Kegiatan of at least 70% (seventy percent) goes to the financing
Usaha Berwawasan Lingkungan (KUBL) sebagaimana of Environmental Based Business Activity.
diatur dalam POJK No. 18 Tahun 2023 tentang
Penerbitan Dan Persyaratan Efek Bersifat Utang Dan
Sukuk Berlandaskan Keberlanjutan, dengan porsi
paling sedikit sebesar 70% (tujuh puluh persen)
digunakan untuk membiayai KUBL.
Pada tanggal 31 Desember 2025 dan 2024, peringkat As of 31 December 2025 and 2024, the Pefindo’s rating
Obligasi Berwawasan Lingkungan Berkelanjutan I of the Continuous Green Bond I Phase I is idAAA (triple
Tahap I menurut Pefindo adalah idAAA (triple A). A).
248
Page 1263
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Rupiah (lanjutan) Rupiah (continued)
Pada tanggal 12 Mei 2020, Bank Mandiri menerbitkan On 12 May 2020, Bank Mandiri issued Continuous
Obligasi Berkelanjutan II Bank Mandiri Tahap I Tahun Bonds II Bank Mandiri Phase I Year 2020 (“Continuous
2020 (“Obligasi Berkelanjutan II Tahap I”) dengan nilai Bonds II Phase I”) with total nominal value Rp1,000,000,
nominal sebesar Rp1.000.000 yang terdiri atas 2 (dua) which consist of 2 (two) series:
seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
12 Mei 2025/
Seri A 350.000 7,75% 12 May 2025 Series A
12 Mei 2027/
Seri B 650.000 8,30% 12 May 2027 Series B
Obligasi Berkelanjutan II Tahap I ditawarkan dengan Continuous Bonds II Phase I is offered at 100% (one
nilai 100% (seratus persen) dari jumlah pokok obligasi. hundred percent) of the principal amount of bonds. The
Bunga obligasi dibayarkan setiap triwulan, dengan bond interest is paid on quarterly basis with the first
pembayaran bunga pertama dilakukan pada tanggal interest payment was made on 12 August 2020, while
12 Agustus 2020, sedangkan pembayaran bunga the last interest payment and maturity date of the bonds
terakhir sekaligus jatuh tempo obligasi adalah pada will be on 12 May 2025 for Series A and 12 May 2027 for
tanggal 12 Mei 2025 untuk seri A dan 12 Mei 2027 Series B which is also the redemption date of the
untuk seri B yang juga merupakan tanggal pelunasan principal of each series of bonds. Principal payment for
pokok dari masing-masing seri obligasi. Pembayaran Series A had been fully paid on the maturity date. The
pokok obligasi untuk Seri A telah dilakukan secara trustee of the bond issuance of Continuous Bonds II
penuh pada saat tanggal jatuh tempo. Wali amanat dari Phase I is PT Bank Permata Tbk.
penerbitan Obligasi Berkelanjutan II Tahap I adalah
PT Bank Permata Tbk.
Pada tanggal 31 Desember 2025 dan 2024, peringkat As of 31 December 2025 and 2024, the Pefindo’s rating
Obligasi Berkelanjutan II Tahap I menurut Pefindo of the Continuous Bonds II Phase I is idAAA (triple A).
adalah idAAA (triple A).
249
Page 1264
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Rupiah (lanjutan) Rupiah (continued)
Pada tanggal 15 Juni 2017, Bank Mandiri menerbitkan On 15 June 2017, Bank Mandiri issued Continuous
Obligasi Berkelanjutan I Bank Mandiri Tahap II Tahun Bonds I Bank Mandiri Phase II Year 2017 (“Continuous
2017 (“Obligasi Berkelanjutan I Tahap II”) dengan nilai Bonds I Phase II”) with total nominal value of
nominal sebesar Rp6.000.000 yang terdiri atas 4 Rp6,000,000, which consist of 4 (four) series:
(empat) seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
15 Juni 2022/
Seri A 1.000.000 8,00% 15 June 2022 Series A
15 Juni 2024/
Seri B 3.000.000 8,50% 15 June 2024 Series B
15 Juni 2027/
Seri C 1.000.000 8,65% 15 June 2027 Series C
15 Juni 2020/
Seri D 1.000.000 7,80% 15 June 2020 Series D
Obligasi Berkelanjutan I Tahap II Seri A, Seri B dan Continuous Bonds I Phase II Series A, Series B and
Seri C ditawarkan dengan nilai 100% (seratus persen) Series C are offered at 100% (one hundred percent) of
dari jumlah pokok obligasi. Bunga obligasi dibayarkan the principal amount of the bonds. The interest of the
setiap triwulan, dengan pembayaran bunga pertama bond is paid on quarterly basis, with the first payment
dilakukan pada tanggal 15 September 2017 made on 15 September 2017 while the last interest
sedangkan pembayaran bunga terakhir sekaligus jatuh payment date and maturity date of the bonds are on
tempo obligasi adalah pada tanggal 15 Juni 2022 untuk 15 June 2022 for Series A, 15 June 2024 for Series B
Seri A, 15 Juni 2024 untuk Seri B dan 15 Juni 2027 and 15 June 2027 for Series C which is also the
untuk Seri C yang juga merupakan tanggal pelunasan redemption date of the principal of each series of bonds.
pokok dari masing-masing seri obligasi. Obligasi Seri Series D bonds are offered without interest at a bid price
D ditawarkan tanpa bunga dengan harga penawaran of 79.3146% (seventy nine point three one four six
senilai 79,3146% (tujuh puluh sembilan koma tiga satu percent) of the principal amount of bonds and the
empat enam persen) dari jumlah pokok obligasi dan maturity date is 15 June 2020. Principal payment for
telah jatuh tempo pada tanggal 15 Juni 2020. Series A, Series B, and Series D had been fully paid on
Pembayaran pokok obligasi untuk Seri A, Seri B, dan the maturity date. The trustee of the Continuous Bonds
Seri D telah dilakukan secara penuh pada saat tanggal I Phase II issuance is PT Bank Tabungan Negara
jatuh tempo. Wali amanat dari penerbitan Obligasi (Persero) Tbk.
Berkelanjutan I Tahap II adalah PT Bank Tabungan
Negara (Persero) Tbk.
250
Page 1265
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Rupiah (lanjutan) Rupiah (continued)
Pada tanggal 30 September 2016, Bank Mandiri On 30 September 2016, Bank Mandiri issued
menerbitkan Obligasi Berkelanjutan I Bank Mandiri Continuous Bonds I Bank Mandiri Phase I Year 2016
Tahap I Tahun 2016 (“Obligasi Berkelanjutan I Tahap (“Continuous Bonds I Phase I”) with total nominal value
I”) dengan nilai nominal sebesar Rp5.000.000 yang of Rp5,000,000 which consist of 3 (three) series:
terdiri atas 3 (tiga) seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
30 September 2021/
Seri A 1.100.000 7,95% 30 September 2021 Series A
30 September 2023/
Seri B 1.500.000 8,50% 30 September 2023 Series B
30 September 2026/
Seri C 2.400.000 8,65% 30 September 2026 Series C
Bunga Obligasi Berkelanjutan I Tahap I dibayarkan The interest of Continuous Bonds I Phase I is paid on a
setiap triwulan, dengan pembayaran bunga pertama quarterly basis, with the first interest payment made on
dilakukan pada tanggal 30 Desember 2016 sedangkan 30 December 2016 while the last interest and principal
pembayaran bunga obligasi terakhir sekaligus jatuh payment date of the bonds are on 30 September 2021
tempo obligasi adalah 30 September 2021 untuk Seri for Series A, 30 September 2023 for Series B and
A, 30 September 2023 untuk Seri B, dan 30 September 30 September 2026 for Series C which is also the
2026 untuk seri C yang juga merupakan tanggal redemption date the principal of each series of bonds.
pelunasan pokok dari masing-masing seri obligasi. Principal payment for Series A and Series B had been
Pembayaran pokok obligasi untuk Seri A dan Seri B fully paid on the maturity date. The trustee for
telah dilakukan secara penuh pada saat tanggal jatuh Continuous Bonds I Phase I is PT Bank Tabungan
tempo. Wali amanat dari penerbitan Obligasi Negara (Persero) Tbk.
Berkelanjutan I Tahap I adalah PT Bank Tabungan
Negara (Persero) Tbk.
Pada tanggal 31 Desember 2025 dan 2024, peringkat As of 31 December 2025 and 2024, the Pefindo’s rating
Obligasi Berkelanjutan I Tahap I dan Tahap II menurut of Continuous Bonds I Phase I and Phase II is idAAA
Pefindo adalah idAAA (triple A). (triple A).
Selama berlakunya jangka waktu obligasi dan sebelum During the validity periods of the bonds and prior to the
dilunasinya jumlah terhutang, Bank Mandiri repayment of the bonds, Bank Mandiri has to comply to:
berkewajiban untuk: (i) memelihara pada setiap saat (i) maintain the overall Bank’s soundness level as
keadaan keuangan berada dalam kondisi sehat sesuai regulated by FSA; (ii) maintain the Bank’s soundness
ketentuan OJK; (ii) mempertahankan tingkat level at a minimum in the composite level 3 (three) which
kesehatan Bank minimal berada dalam peringkat is categorised as “Fair”, according to internal
komposit 3 (tiga) yang tergolong “Cukup Baik”, sesuai assessment based upon on Bank Indonesia’s regulation;
penilaian internal berdasarkan ketentuan Bank (iii) obtain and comply with permits and approvals (from
Indonesia; (iii) memperoleh, mematuhi segala the government or other parties) and comply to
ketentuan dan melakukan hal-hal yang diperlukan Indonesia’s laws and regulations.
untuk menjaga tetap berlakunya segala izin dan
persetujuan (baik dari pemerintah ataupun lainnya)
dan mematuhi peraturan perundang-undangan
Republik Indonesia.
251
Page 1266
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Rupiah (lanjutan) Rupiah (continued)
Bank Mandiri tanpa persetujuan tertulis Wali Amanat Bank Mandiri without written approval from the Trustee
tidak akan melakukan hal-hal sebagai berikut: will not: (i) reduce the Bank’s issued and paid up capital
(i) mengurangi modal ditempatkan dan disetor kecuali except such a reduction is conducted based on
karena adanya ketentuan Pemerintah atau Bank regulations from the Government of Indonesia or Bank
Indonesia; (ii) mengadakan perubahan bidang usaha; Indonesia; (ii) change its nature of business; (iii)
(iii) mengadakan penggabungan, konsolidasi, akuisisi conducting merger, consolidation, or acquisitions which
dengan entitas lain yang menyebabkan bubarnya Bank led to the dissolution of Bank Mandiri.
Mandiri.
Mata Uang Asing Foreign Currency
Pada tanggal 24 Maret 2025, Bank Mandiri On 24 March 2025, Bank Mandiri issued the fifth Euro
menerbitkan Euro Medium Term Notes (EMTN) Medium Term Notes (EMTN), with a nominal value of
kelima, dengan nilai nominal sebesar USD800,000,000 (full amount) in the Singapore
USD800.000.000 (nilai penuh) di Singapore Exchange Exchange (SGX) as follow:
(SGX) sebagai berikut:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Euro Medium 24 Maret 2028/ Euro Medium
Term Notes USD800.000.000 4,90% 24 March 2028 Term Notes
Obligasi EMTN kelima ditawarkan dengan nilai The fifth EMTN is offered at 99.38% (ninety-nine point
99,38% (sembilan puluh sembilan koma tiga delapan three eight percent) of the principal amount of the bonds.
persen) dari jumlah pokok obligasi. Bunga obligasi The bond interest is paid on semi-annual basis, with the
dibayarkan setiap semester, dengan pembayaran first interest payment scheduled on 24 September 2025
bunga pertama dilakukan pada tanggal 24 September and the last interest payment and due date of the bond
2025, sedangkan pembayaran bunga terakhir principal on 24 March 2028, which also the due date of
sekaligus jatuh tempo obligasi adalah pada tanggal the principal amount of the bonds. The trustee of the
24 Maret 2028 yang juga merupakan tanggal EMTN bond issuance is Bank of New York Mellon.
pelunasan pokok dari obligasi. Wali amanat dari
penerbitan EMTN adalah Bank of New York Mellon.
Pada tanggal 31 Desember 2025, peringkat EMTN As of 31 December 2025, the credit ratings for the fifth
kelima adalah Baa2 (Moody’s) dan BBB (S&P). EMTN are Baa2 (Moody’s) and BBB (S&P).
Pada tanggal 4 April 2023, Bank Mandiri menerbitkan On 4 April 2023, Bank Mandiri issued the fourth Euro
Euro Medium Term Notes (EMTN) keempat dengan Medium Term Notes (EMTN) with nominal value of
nilai nominal sebesar USD300.000.000 (nilai penuh) USD300,000,000 (full amount) in Singapore Exchange
di Singapore Exchange (SGX) sebagai berikut: (SGX) as follow:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Euro Medium 4 April 2026/ Euro Medium
Term Notes USD300.000.000 5,50% 4 April 2026 Term Notes
252
Page 1267
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Mata Uang Asing (lanjutan) Foreign Currency (continued)
Obligasi EMTN keempat ditawarkan dengan nilai The fourth EMTN is offered at 99.58% (ninety-nine point
99,58% (sembilan puluh sembilan koma lima delapan five eight percent) of the principal amount of the bonds.
persen) dari jumlah pokok obligasi. Bunga obligasi The bond interest is paid on semi-annual basis, with the
dibayarkan setiap semester, dengan pembayaran first interest payment scheduled on 4 October 2023 and
bunga pertama dilakukan pada tanggal 4 Oktober the last interest payment and due date of the bond
2023, sedangkan pembayaran bunga terakhir principal on 4 April 2026, which also the due date of the
sekaligus jatuh tempo obligasi adalah pada tanggal principal amount of the bonds. The trustee of the EMTN
4 April 2026 yang juga merupakan tanggal pelunasan bond issuance is Bank of New York Mellon.
pokok dari obligasi. Wali amanat dari penerbitan EMTN
adalah Bank of New York Mellon.
Pada tanggal 31 Desember 2025 dan 2024, peringkat As of 31 December 2025 and 2024, the credit ratings for
EMTN keempat adalah Baa2 (Moody’s) dan BBB the fourth EMTN are Baa2 (Moody’s) and BBB (Fitch
(Fitch Ratings). Ratings).
Pada tanggal 19 April 2021, Bank Mandiri menerbitkan On 19 April 2021, Bank Mandiri issued the third EMTN,
EMTN ketiga, yaitu Sustainability Bond Bank Mandiri namely Bank Mandiri Sustainability Bond 2021, with total
2021, dengan nilai nominal sebesar USD300.000.000 nominal value of USD300,000,000 (full amount) on the
(nilai penuh) di Singapore Exchange (SGX) sebagai Singapore Exchange (SGX) as follows:
berikut:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Euro Medium 19 April 2026/ Euro Medium
Term Notes USD300.000.000 2,00% 19 April 2026 Term Notes
Sustainability Bond Bank Mandiri 2021 ditawarkan Bank Mandiri Sustainability Bond 2021 are offered at a
dengan nilai 98,913% (sembilan puluh delapan koma value of 98.913% (ninety eight point nine one three
sembilan satu tiga persen) dari jumlah pokok obligasi. percent) of the principal amount of the bonds. Bond
Bunga obligasi dibayarkan setiap semester, dengan interest is paid every semester, with the first interest
pembayaran bunga pertama dilakukan pada tanggal payment being made on 19 October 2021, while the last
19 Oktober 2021, sedangkan pembayaran bunga interest payment is at the same time the bond maturity
terakhir sekaligus jatuh tempo obligasi adalah pada on 19 April 2026 which is also the principal repayment
tanggal 19 April 2026 yang juga merupakan tanggal date of the bonds. The trustee of the issuance of EMTN
pelunasan pokok dari obligasi. Wali amanat dari is Bank of New York Mellon. The proceeds from the
penerbitan EMTN adalah Bank of New York Mellon. issuance of the Sustainability Bond will be used to
Dana hasil penerbitan Sustainability Bond tersebut finance or refinance projects or activities that are
akan digunakan untuk membiayai atau membiayai environmentally and socially sound, in accordance with
kembali proyek atau kegiatan yang berwawasan the criteria set out in Bank Mandiri's Sustainability Bond
lingkungan dan sosial, sesuai dengan kriteria yang Framework.
ditetapkan dalam Sustainability Bond Framework
Bank Mandiri.
Pada tanggal 31 Desember 2025 dan 2024, peringkat As of 31 December 2025 and 2024, the credit ratings for
EMTN ketiga adalah Baa2 (Moody’s) dan BBB (Fitch the third EMTN are Baa2 (Moody’s) and BBB (Fitch
Ratings). Ratings).
253
Page 1268
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Mata Uang Asing (lanjutan) Foreign Currency (continued)
Pada tanggal 13 Mei 2020, Bank Mandiri menerbitkan On 13 May 2020, Bank Mandiri issued the second EMTN
Euro Medium Term Notes (EMTN) kedua dengan nilai with total nominal value of USD500,000,000 (full
nominal sebesar USD500.000.000 (nilai penuh) di amount) on the Singapore Exchange (SGX) as follow:
Singapore Exchange (SGX) sebagai berikut:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Euro Medium 13 Mei 2025/ Euro Medium
Term Notes USD500.000.000 4,75% 13 May 2025 Term Notes
Obligasi Euro Medium Term Notes (EMTN) kedua The second EMTN is offered at 99.255% (ninety nine
ditawarkan dengan nilai 99,255% (sembilan puluh point two five five percent) of the principal amount of
sembilan koma dua lima lima persen) dari jumlah bonds. The interest is paid on semi-annual basis with
pokok obligasi. Bunga obligasi dibayarkan setiap the first interest payment was made on 13 November
semester, dengan pembayaran bunga pertama 2020, while the last interest payment and maturity date
dilakukan pada tanggal 13 November 2020, of the bonds principal on 13 May 2025 which is also the
sedangkan pembayaran bunga terakhir sekaligus jatuh redemption date of the principal amount of bonds. The
tempo obligasi adalah pada tanggal 13 Mei 2025 yang trustee of the EMTN bond issuance is Bank of New York
juga merupakan tanggal pelunasan pokok dari Mellon.
obligasi. Wali amanat dari penerbitan EMTN adalah
Bank of New York Mellon.
Pada tanggal 31 Desember 2024, peringkat EMTN As of 31 December 2024, the second EMTN is rated
kedua adalah Baa2 (Moody’s) dan BBB (Fitch Baa2 (Moody’s) and BBB (Fitch Ratings).
Ratings).
Entitas Anak Subsidiaries
Rupiah Rupiah
Pada tanggal 26 Juni 2025, Bank Mandiri Taspen On June 26, 2025, Bank Mandiri Taspen issued Bank
menerbitkan Obligasi Berkelanjutan II Bank Mandiri Mandiri Taspen Continuous Bonds II Phase I Year 2025
Taspen Tahap I Tahun 2025 (“Obligasi Berkelanjutan (“Continuing Bonds II Phase I Year 2025”) with a nominal
II Tahap I Tahun 2025”) dengan nominal Rp1.500.000 value of Rp1,500,000 which consist of 2 (two) series:
yang terdiri atas 2 (dua) seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
4 Juli 2028/
Seri A 800.000 6,65% 4 July 2028 Series A
4 Juli 2030/
Seri B 700.000 6,80% 4 July 2030 Series B
254
Page 1269
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Bunga Obligasi Berkelanjutan II Tahap I Tahun 2025 The interest of Continuous Bonds II Phase I Year 2025
dibayarkan setiap triwulan, dengan pembayaran bunga is paid quarterly, with the first payment on
pertama dilakukan pada tanggal 4 Oktober 2025, October 4, 2025, while the last payment of interest and
sedangkan pembayaran bunga obligasi terakhir also the maturity and payment date of the bonds’
sekaligus jatuh tempo obligasi adalah pada tanggal 04 principal is on July 4, 2028 for series A and
Juli 2028 untuk Seri A dan 4 Juli 2030 untuk Seri B July 4, 2030 for series B. The trustee for Continuing
yang juga merupakan tanggal pelunasan pokok dari Bonds II Phase I Year 2025 is PT Bank Rakyat Indonesia
masing-masing seri obligasi. Wali amanat dari (Persero) Tbk.
penerbitan Obligasi Berkelanjutan II Tahap I Tahun
2025 adalah PT Bank Rakyat Indonesia (Persero) Tbk.
Selama berlakunya jangka waktu Obligasi dan During the validity period of the Bonds and prior to the
sebelum dilunasinya jumlah terhutang, Bank repayment of the bonds, the Bank is under obligation to:
berkewajiban untuk: (i) memelihara pada setiap saat (i) maintain at all times the Bank’s financial level in good
keadaan keuangan berada dalam kondisi sehat sesuai condition as regulated by OJK; (ii) maintain the Bank’s
ketentuan OJK; (ii) mempertahankan tingkat health level at a minimum in the composite level 3 (three)
kesehatan Bank minimal berada dalam peringkat which is “Fair”, according to internal assessment based
komposit 3 (tiga) yang tergolong “Cukup Baik”, sesuai upon Bank Indonesia’s regulation; (iii) obtain and comply
penilaian internal berdasarkan ketentuan Bank with permits and approvals (from the Government and
Indonesia; (iii) memperoleh, mematuhi segala other parties) and ensure that the Bank conforms with
ketentuan dan melakukan hal-hal yang diperlukan Indonesia’s rules and regulations.
untuk menjaga tetap berlakunya segala ijin dan
persetujuan (baik dari pemerintah ataupun lainnya)
dan melakukan hal-hal yang diwajibkan peraturan
perundang-undangan Republik Indonesia.
Bank tanpa persetujuan tertulis wali amanat tidak akan The Bank, without a written consent from the trustee will
melakukan hal-hal sebagai berikut: (i) mengurangi not: (i) reduce the Bank’s issued and fully paid up capital
modal ditempatkan dan disetor kecuali karena adanya except such a reduction is conducted based on
ketentuan Pemerintah atau Bank Indonesia; regulations from the Government of Indonesia or Bank
(ii) mengadakan perubahan bidang usaha; Indonesia; (ii) undergo a change in its main business; (iii)
(iii) mengadakan penggabungan, konsolidasi, akuisisi undergo merger, consolidation, or acquisitions which led
dengan entitas lain yang menyebabkan bubarnya to the dissolution of the Bank.
Bank.
Obligasi ini tidak dijamin dengan suatu bentuk jaminan The bonds are not guaranteed with specific guarantee.
khusus.
Pada tanggal 31 Desember 2025 dan 2024, peringkat As of 31 December 2025 and 2024, based on PT.
Obligasi Berkelanjutan II Tahap I Tahun 2025 menurut Pemeringkat Efek Indonesia (Pefindo), rating for
PT. Pemeringkat Efek Indonesia (Pefindo) adalah AAA Continuous Bonds II Phase I Year 2025 is AAA (idn)
(idn) (triple A). (triple A).
255
Page 1270
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Pada tanggal 29 April 2021, Bank Mandiri Taspen On 29 April 2021, Bank Mandiri Taspen issued Bank
menerbitkan Obligasi Berkelanjutan I Bank Mandiri Mandiri Taspen Continuous Bonds I Phase II Year 2021
Taspen Tahap II Tahun 2021 (“Obligasi Berkelanjutan (“Continuing Bonds I Phase II Year 2021”) with a
I Tahap II Tahun 2021”) dengan nominal Rp2.000.000 nominal value of Rp2,000,000 which consist of 2 (two)
yang terdiri atas 2 (dua) seri: series:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
28 April 2024/
Seri A 800.000 6,50% 28 April 2024 Series A
28 April 2026/
Seri B 1.200.000 7,25% 28 April 2026 Series B
Bunga Obligasi Berkelanjutan I Tahap II Tahun 2021 The interest of Continuous Bonds I Phase II Year 2021
dibayarkan setiap triwulan, dengan pembayaran bunga is paid quarterly, with the first payment on
pertama dilakukan pada tanggal 28 Juli 2021, 28 July 2021, while the last payment of interest and also
sedangkan pembayaran bunga obligasi terakhir the maturity and payment date of the bonds’ principal is
sekaligus jatuh tempo obligasi adalah pada tanggal 28 on 28 April 2024 for series A and
April 2024 untuk Seri A dan 28 April 2026 untuk Seri B 28 April 2026 for series B. The trustee for Continuing
yang juga merupakan tanggal pelunasan pokok dari Bonds I Phase II Year 2021 is PT Bank Permata Tbk.
masing-masing seri obligasi. Wali amanat dari
penerbitan Obligasi Berkelanjutan I Tahap II Tahun
2021 adalah PT Bank Permata Tbk.
Wali amanat dari penerbitan Obligasi Berkelanjutan I The trustee of the issuance of the Continuous Bonds I
Tahap II tahun 2021 adalah PT Bank Permata Tbk. Phase II year 2021 is PT Bank Permata Tbk. As of
Pada tanggal 31 Desember 2025 dan 31 Desember 31 December 2025 and 31 December 2024, the rating
2024, peringkat Obligasi Berkelanjutan I Tahap II tahun for the Continuous Bonds I Phase II year 2021 Bank
2021 Bank Mantap menurut PT Fitch Ratings Indonesia Mantap according to PT Fitch Ratings Indonesia is AA
adalah AA (idn) (double A). (idn) (double A).
Selama berlakunya jangka waktu Obligasi dan During the validity period of the Bonds and prior to the
sebelum dilunasinya jumlah terhutang, Bank repayment of the bonds, the Bank is under obligation to:
berkewajiban untuk: (i) memelihara pada setiap saat (i) maintain at all times the Bank’s financial level in good
keadaan keuangan berada dalam kondisi sehat sesuai condition as regulated by OJK; (ii) maintain the Bank’s
ketentuan OJK; (ii) mempertahankan tingkat health level at a minimum in the composite level 3
kesehatan Bank minimal berada dalam peringkat (three) which is “Fair”, according to internal assessment
komposit 3 (tiga) yang tergolong “Cukup Baik”, sesuai based upon Bank Indonesia’s regulation; (iii) obtain and
penilaian internal berdasarkan ketentuan Bank comply with permits and approvals (from the
Indonesia; (iii) memperoleh, mematuhi segala Government and other parties) and ensure that the
ketentuan dan melakukan hal-hal yang diperlukan Bank conforms with Indonesia’s rules and regulations.
untuk menjaga tetap berlakunya segala ijin dan
persetujuan (baik dari pemerintah ataupun lainnya)
dan melakukan hal-hal yang diwajibkan peraturan
perundang-undangan Republik Indonesia.
256
Page 1271
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Bank tanpa persetujuan tertulis wali amanat tidak akan The Bank, without a written consent from the trustee will
melakukan hal-hal sebagai berikut: (i) mengurangi not: (i) reduce the Bank’s issued and fully paid up capital
modal ditempatkan dan disetor kecuali karena adanya except such a reduction is conducted based on
ketentuan Pemerintah atau Bank Indonesia; regulations from the Government of Indonesia or Bank
(ii) mengadakan perubahan bidang usaha; Indonesia; (ii) undergo a change in its main business;
(iii) mengadakan penggabungan, konsolidasi, akuisisi (iii) undergo merger, consolidation, or acquisitions
dengan entitas lain yang menyebabkan bubarnya which led to the dissolution of the Bank.
Bank.
Obligasi ini tidak dijamin dengan suatu bentuk jaminan The bonds are not guaranteed with specific guarantee.
khusus.
Bank Mandiri Taspen telah melunasi Obligasi Bank Mandiri Taspen has fully paid Bank Mandiri
Berkelanjutan I Bank Mandiri Taspen Tahap II Tahun Taspen Continuing Bonds I Phase II Year 2021 Series A
2021 Seri A pada tanggal 28 April 2024. Sedangkan on April 28, 2024. Meanwhile, the maturity date of the
tanggal jatuh tempo Obligasi Berkelanjutan I Bank Continuous Bonds I of Bank Mandiri Taspen Phase II
Mandiri Taspen Tahap II Tahun 2021 Seri B adalah Year 2021 Series B is 28 April 2026.
pada tanggal 28 April 2026.
Pada tanggal 31 Desember 2025 dan 2024, peringkat As of 31 December 2025 and 2024, based on Fitch
Obligasi Berkelanjutan I Tahap II Tahun 2021 menurut Rating’s, rating for Continuing Bonds I Phase II Year
Fitch Rating adalah AA (idn) (double A). 2021 is AA (idn) (double A).
Pada tanggal 25 Juni 2025, Perseroan telah On 25 June 2025, the Company issued Mandiri Tunas
menerbitkan Obligasi Berkelanjutan VII Mandiri Tunas Finance Continuing Bonds VII Phase I Year 2025
Finance Tahap I Tahun 2025 (“Obligasi Berkelanjutan (“Continuing Bonds VII Phase I”) with details as follows:
VI Tahap I”) dengan rincian sebagai berikut:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 313.510 6,15% 18 Juli 2026/18 July 2026 Series A
Seri B 236.000 6,50% 8 Juli 2028/8 July 2028 Series B
Seri C 225.760 6,70% 8 Juli 2030/8 July 2030 Series C
Obligasi tersebut tidak dijamin dengan jaminan These bonds are not secured by any special collateral.
khusus.
Dalam perjanjian perwaliamanatan juga diatur The trustee agreement provides several negative
beberapa pembatasan yang harus dipenuhi oleh covenants to the Company, debt to equity ratio not to
Perseroan, rasio jumlah pinjaman terhadap ekuitas exceed 10:1. Moreover, during the year that the bond
tidak melebihi rasio 10:1. Selain itu, selama pokok principals are still outstanding, the Company is not
obligasi belum dilunasi, Perseroan tidak allowed to, among others, merge unless performed on
diperkenankan, antara lain melakukan penggabungan the same business and to sell or assign more than 50%
usaha kecuali dilakukan pada bidang usaha yang of the Company’s asset, except for the Company’s
sama serta menjual atau mengalihkan lebih dari 50% normal business transactions. The Continuous Bonds
aset Perseroan kecuali untuk kegiatan usaha VII of Mandiri Tunas Finance Phase I Year 2025
Perseroan sehari-hari. Obligasi Berkelanjutan VII (“Continuous Bonds VI Phase I”) Series A, B, and C will
Mandiri Tunas Finance Tahap I Tahun 2025 (”Obligasi mature on 18 July 2026, 8 July 2028, and 8 July 2030,
Berkelanjutan VI Tahap I”) Seri A, B, dan C masing- respectively.
masing akan jatuh tempo pada 18 Juli 2026, 8 Juli
2028, dan 8 Juli 2030.
257
Page 1272
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Perseroan telah memenuhi batasan-batasan yang The Company has complied with the covenants as
diwajibkan dalam perjanjian tersebut di atas. required by the trustee agreements.
PT Pefindo telah menetapkan peringkat idAAA (Triple PT Pefindo has rated the Bonds as idAAA (Triple A) of
A) terhadap Obligasi Berkelanjutan VI Tahap I terakhir Continuing Bonds VI Phase IV with the latest based on
sesuai dengan suratnya No. RC-198/PEFDIR/III/2025 its report No. RC-198/PEF-DIR/III/2025 dated 5 March
tanggal 5 Maret 2025 untuk periode 5 Maret 2025 2025 for the period 5 March 2025 until 1 March 2026.
sampai dengan 1 Maret 2026.
Pada tanggal 19 November 2024, Entitas Anak On 19 November 2024, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) telah menerbitkan Tunas Finance) issued Mandiri Tunas Finance
Obligasi Berkelanjutan VI Mandiri Tunas Finance Continuing Bonds VI Phase IV Year 2024 (“Continuing
Tahap IV Tahun 2024 (”Obligasi Berkelanjutan VI Bonds VI Phase IV”) to the Indonesia Stock Exchange
Tahap IV”) ke Bursa Efek Indonesia dengan nominal with total nominal value of Rp1,609,110 with details as
sebesar Rp1.609.110 dengan rincian sebagai berikut: follows:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
19 November 2027/
Seri A 423.735 6,70% 19 November 2027 Series A
19 November 2029/
Seri B 1.185.375 6,85% 19 November 2029 Series B
PT Pefindo telah menetapkan kembali peringkat idAAA PT Pefindo has rated the Continuous Bonds as idAAA
(Triple A) terhadap Obligasi Berkelanjutan VI Tahap IV (Triple A) of Continuous Bonds IV Phase IV with the
terakhir sesuai dengan suratnya No. RTG-363/PEF- latest based on its report No. RTG-363/PEF-
DIR/X/2024 tanggal 8 Oktober 2024 untuk periode DIR/X/2024 dated 8 October 2024 for the period
6 Maret 2024 sampai dengan 1 Maret 2025. 6 March 2024 until 1 March 2025.
Wali amanat dari penerbitan Obligasi Berkelanjutan VI The trustee for Continuous Bonds VI Phase IV is
Tahap IV adalah PT Bank Rakyat Indonesia (Persero) PT Bank Rakyat Indonesia (Persero) Tbk. The Series A
Tbk. Obligasi seri A dan B akan jatuh tempo pada and Series B bonds will mature on 19 November 2027
tanggal 19 November 2027 dan 19 November 2029. and 19 November 2029.
Peringkat Obligasi Berkelanjutan VI Tahap IV menurut As of 31 December 2025 and 2024, based on Pefindo’s
Pefindo pada tanggal 31 Desember 2025 dan 2024 rating, Continuous Bonds VI Phase IV are rated idAAA
adalah idAAA (Triple A). (Triple A).
258
Page 1273
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Pada tanggal 28 Mei 2024, Entitas Anak (PT Mandiri On 28 May 2024, the Subsidiary (PT Mandiri Tunas
Tunas Finance) telah menerbitkan Obligasi Finance) issued Mandiri Tunas Finance Continuing
Berkelanjutan VI Mandiri Tunas Finance Tahap III Bonds VI Phase III Year 2024 (“Continuous Bonds VI
Tahun 2024 (”Obligasi Berkelanjutan VI Tahap III”) ke Phase III”) to the Indonesia Stock Exchange with total
Bursa Efek Indonesia dengan nominal sebesar nominal value of Rp1,163,085 with details as follows:
Rp1.163.085 dengan rincian sebagai berikut:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
28 Mei 2027/
Seri A 81.590 7,00% 28 May 2027 Series A
28 Mei 2029/
Seri B 1.081.495 7,25% 28 May 2029 Series B
Wali amanat dari penerbitan Obligasi Berkelanjutan The trustee for Continuous Bonds VI Phase III is
VI Tahap III adalah PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia (Persero) Tbk. The Series A
(Persero) Tbk. Obligasi seri A dan B akan jatuh tempo and Series B bonds will mature on 28 May 2027 and
pada tanggal 28 Mei 2027 dan 28 Mei 2029. 28 May 2029.
PT Pefindo telah menetapkan kembali peringkat idAAA PT Pefindo has rated the Continuous Bonds as idAAA
(Triple A) terhadap Obligasi Berkelanjutan VI Tahap III (Triple A) of Continuous Bonds VI Phase III with the
terakhir sesuai dengan suratnya No. RTG-132/PEF- latest based on its report No. RTG-132/PEF-DIR/V/2024
DIR/V/2024 tanggal 3 Mei 2024 untuk periode 6 Maret dated 3 May 2024 for the period 6 March 2024 until
2024 sampai dengan 1 Maret 2025. 1 March 2025.
Peringkat Obligasi Berkelanjutan VI Tahap III menurut As of 31 December 2025 and 2024, based on Pefindo’s
Pefindo pada tanggal 31 Desember 2025 dan rating, Continuous Bonds VI Phase III are rated idAAA
2024 adalah idAAA (Triple A). (Triple A).
Pada tanggal 27 September 2023, Entitas Anak On 27 September 2023, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) menerbitkan Obligasi Tunas Finance) issued Continuous Bonds VI Phase II
Berkelanjutan VI Tahap II Tahun 2023 (''Obligasi Year 2023 (“Continuous Bonds VI Phase II”) with total
Berkelanjutan VI Tahap II'') dengan nilai nominal nominal value of Rp1,131,110 which consist of 2 (two)
sebesar Rp1.131.110 yang terdiri atas 2 (dua) seri: series:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
27 September 2026/
Seri A 804.175 6,50% 27 September 2026 Series A
27 September 2028/
Seri B 326.935 6,75% 27 September 2028 Series B
259
Page 1274
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Wali amanat dari penerbitan Obligasi Berkelanjutan VI The trustee for the issuance of Continuous Bonds VI
Tahap II adalah PT Bank Rakyat Indonesia (Persero) Phase II is PT Bank Rakyat Indonesia (Persero) Tbk.
Tbk. Obligasi seri A akan jatuh tempo pada tanggal The Series A bonds will mature on 27 September 2026,
27 September 2026 dan obligasi seri B akan jatuh and the Series B bonds will mature on 27 September
tempo pada tanggal 27 September 2028. 2028.
Pada tanggal 11 Juli 2023, Entitas Anak (PT Mandiri On 11 July 2023, the Subsidiary (PT Mandiri Tunas
Tunas Finance) menerbitkan Obligasi Berkelanjutan VI Finance) issued Continuous Bonds VI Phase I Year
Tahap I Tahun 2023 (''Obligasi Berkelanjutan VI Tahap 2023 ("Continuous Bonds VI Phase I") with a nominal
I'') dengan nilai nominal sebesar Rp691.735 yang value of Rp691,735 consisting of 2 (two) series:
terdiri atas 2 (dua) seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
11 Juli 2026/
Seri A 439.660 6,00% 11 July 2026 Series A
11 Juli 2028/
Seri B 252.075 6,25% 11 July 2028 Series B
Wali amanat dari penerbitan Obligasi Berkelanjutan VI The trustee for the issuance of Continuous Bonds VI
Tahap II adalah PT Bank Rakyat Indonesia (Persero) Phase II is PT Bank Rakyat Indonesia (Persero) Tbk.
Tbk. Obligasi seri A akan jatuh tempo pada tanggal The Series A bonds will mature on 11 July 2026 and the
11 Juli 2026 dan obligasi seri B akan jatuh tempo pada Series B bonds will mature on 11 July 2028.
tanggal 11 Juli 2028.
Entitas Anak telah memenuhi batasan-batasan yang Subsidiary has fulfilled the restrictions required in the
diwajibkan dalam perjanjian tersebut di atas. Peringkat agreement above. As of 31 December 2025 and 2024,
Obligasi Berkelanjutan VI Tahap I dan II menurut based on Pefindo’s rating, Continuous Bonds VI Phase
Pefindo pada tanggal 31 Desember 2025 dan 2024 I and II is rated idAAA (Triple A).
adalah idAAA (Triple A).
Pada tanggal 23 Februari 2022, Entitas Anak On 23 February 2022, the Subsidiary (PT Mandiri Tunas
(PT Mandiri Tunas Finance) menerbitkan Obligasi Finance) issued Continuous Bonds V Phase III Year
Berkelanjutan V Tahap III Tahun 2022 (''Obligasi 2022 (“Continuous Bonds V Phase III”) with total
Berkelanjutan V Tahap III'') dengan nilai nominal nominal amount of Rp1,228,055 which consist of 2 (two)
sebesar Rp1.228.055 yang terdiri atas 2 (dua) seri: series:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
23 Februari 2025/
Seri A 851.440 5,90% 23 February 2025 Series A
23 Februari 2027/
Seri B 376.615 6,75% 23 February 2027 Series B
260
Page 1275
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Wali amanat dari penerbitan Obligasi Berkelanjutan V Trustee for Continuous Bonds V Phase III is PT Bank
Tahap III adalah PT Bank Rakyat Indonesia (Persero) Rakyat Indonesia (Persero) Tbk. Series A Bonds has
Tbk. Obligasi Seri A telah jatuh tempo pada tanggal matured on 23 February 2025. The Series B bonds will
23 Februari 2025. Obligasi seri B akan jatuh tempo mature on 23 February 2027.
pada tanggal 23 Februari 2027.
Pada tanggal 20 Mei 2021, Entitas Anak (PT Mandiri On 20 May 2021, the Subsidiary (PT Mandiri Tunas
Tunas Finance) menerbitkan dan mendaftarkan Finance) issued and registered Continuous Bonds V
Obligasi Berkelanjutan V Mandiri Tunas Finance Tahap Mandiri Tunas Finance Phase II Year 2021 (“Continuous
II Tahun 2021 (“Obligasi Berkelanjutan V Tahap II”) ke Bonds V Phase II”) to the Indonesia Stock Exchange
Bursa Efek Indonesia dengan nilai nominal sebesar with total nominal amount of Rp1,400,850 which consist
Rp1.400.850 yang terdiri atas 2 (dua) seri: of 2 (two) series:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
20 Mei 2024/
Seri A 915.150 7,00% 20 May 2024 Series A
20 Mei 2026/
Seri B 485.700 7,65% 20 May 2026 Series B
Wali amanat dari penerbitan Obligasi Berkelanjutan V Trustee for Continuous Bonds V Phase II is PT Bank
Tahap II adalah PT Bank Rakyat Indonesia (Persero) Rakyat Indonesia (Persero) Tbk. Series A Bonds has
Tbk. Obligasi Seri A telah jatuh tempo pada tanggal matured on 20 May 2024.
20 Mei 2024.
Pada tanggal 13 Agustus 2020, Entitas Anak On 13 August 2020, the Subsidiary
(PT Mandiri Tunas Finance) menerbitkan dan (PT Mandiri Tunas Finance) issued and registered
mendaftarkan Obligasi Berkelanjutan V Mandiri Tunas Continuous Bonds V Mandiri Tunas Finance Phase I
Finance Tahap I Tahun 2020 (“Obligasi Berkelanjutan Year 2020 (“Continuous Bonds V Phase I”) to the
V Tahap I”) ke Bursa Efek Indonesia dengan nilai Indonesia Stock Exchange with total nominal amount of
nominal sebesar Rp858.000 yang terdiri atas 2 (dua) Rp858,000 which consist of 2 (two) series:
seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
13 Agustus 2023/
Seri A 472.000 8,00% 13 August 2023 Series A
13 Agustus 2025/
Seri B 386.000 8,60% 13 August 2025 Series B
Wali amanat dari penerbitan Obligasi Berkelanjutan V Trustee for Continuous Bonds V Phase I is
Tahap I adalah PT Bank Rakyat Indonesia (Persero) PT Bank Rakyat Indonesia (Persero) Tbk. Series A
Tbk. Obligasi Seri A telah jatuh tempo pada tanggal Bonds has matured on 13 August 2023 and Series B
13 Agustus 2023 dan seri B telah jatuh tempo pada Bonds has matured on 13 August 2025.
tanggal 13 Agustus 2025.
261
Page 1276
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Dalam perjanjian perwaliamanatan juga diatur The trustee agreement stipulates several restrictions
beberapa pembatasan yang harus dipenuhi oleh MTF, that must be met by the Subsidiary, including providing
antara lain memberikan jaminan fidusia berupa piutang fiduciary guarantees in the form of consumer financing
dilunasi pembiayaan konsumen dan rasio jumlah receivables and total debt to equity ratio not exceeding
pinjaman terhadap ekuitas tidak melebihi rasio 10:1. 10:1. Moreover, as long as the principal of the bonds has
Selain itu, selama pokok obligasi belum dilunasi, MTF not been repaid, the Subsidiary is not permitted, among
tidak diperkenankan, antara lain melakukan other things, to enter into a business merger unless it is
penggabungan usaha kecuali dilakukan pada bidang carried out in the same line of business and sell or
usaha yang sama serta menjual atau mengalihkan transfer more than 50% of the Subsidiary's assets
lebih dari 50% aset MTF kecuali untuk kegiatan usaha except for the daily business activities of the Subsidiary.
MTF sehari-hari.
Peringkat Obligasi Berkelanjutan V Tahap I, II, dan III As of 31 December 2025 and 2024, based on Pefindo’s
menurut Pefindo pada tanggal 31 Desember 2025 dan rating, Continuous Bonds V Phase I, II and III are rated
2024 adalah idAAA (Triple A). idAAA (Triple A).
Pada tanggal 31 Desember 2025, seluruh efek-efek As of 31 December 2025, all securities issued by
yang diterbitkan oleh PT Mandiri Tunas Finance PT Mandiri Tunas Finance are secured by consumer
dijamin dengan piutang pembiayaan konsumen financing receivables amounted to Rp1,436,756
sebesar Rp1.436.756 (31 Desember 2024: (31 December 2024: Rp2,435,067) (Note 13d) and net
Rp2.435.067) (Catatan 13d) dan investasi bersih investment finance leases amounted to Rp174,341
dalam sewa pembiayaan sebesar Rp174.341 (31 December 2024: Rp433,293) (Note 14d).
(31 Desember 2024: Rp433.293) (Catatan 14d).
Sukuk Mudharabah Berlandaskan Keberlanjutan Sustainable Mudharabah Sukuk
Pada tanggal tanggal 7 Juni 2024, Entitas Anak On 7 June 2024, the Subsidiary (PT Bank Syariah
(PT Bank Syariah Indonesia (“BSI”)) menerbitkan Indonesia ("BSI")) issued the year 2024 Sustainable
Sukuk Mudharabah Berlandaskan Keberlanjutan I Mudharabah Sukuk I Bank BSI Phase I amounting to
Bank BSI Tahap I Tahun 2024 sebesar Rp3.000.000 Rp3,000,000.
Sukuk Mudharabah Berlandaskan Keberlanjutan Sustainable Mudharabah Sukuk I Bank BSI Phase I
Berkelanjutan I Bank BSI Tahap I Tahun 2024 ini Year 2024 is issued without physical certificates, except
diterbitkan tanpa warkat, kecuali Sertifikat Jumbo for the Jumbo Sukuk Mudharabah Certificate, which is
Sukuk Mudharabah yang diterbitkan untuk didaftarkan issued in the name of KSEI as proof of ownership for the
atas nama KSEI sebagai bukti kepemilikan untuk benefit of the Sukuk Mudharabah holder.
kepentingan Pemegang Sukuk Mudharabah.
Pada tanggal 19 Juni 2024, Sukuk Mudharabah On 19 June 2024, Sustainable Mudharabah Sukuk I
Berlandaskan Keberlanjutan Berkelanjutan Tahap I Bank BSI Phase I Year 2024 issued through a public
Tahun 2024 yang diterbitkan melalui penawaran offering was listed on the Indonesia Stock Exchange
umum telah tecatat di Bursa Efek Indonesia (BEI). (IDX). Sustainable Mudharabah Sukuk I Bank BSI
Sukuk Mudharabah Berlandaskan Keberlanjutan Phase I Year 2024 is issued with a rating of idAAA(sy)
Berkelanjutan I Bank BSI Tahap I Tahun 2024 (triple A Sharia) rated by Pefindo.
diterbitkan dengan peringkat idAAA(sy) (triple A
Syariah) berdasarkan pemeringkatan dari Pefindo.
262
Page 1277
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Sukuk Mudharabah Berlandaskan Keberlanjutan Sustainable Mudharabah Sukuk (continued)
(lanjutan)
Jumlah dana Sukuk Mudharabah Berlandaskan The total funds for Sustainable Mudharabah Sukuk I
Keberlanjutan Berkelanjutan I Bank BSI Tahap I Tahun Bank BSI Phase I Year 2024 amount to Rp3,000,000,
2024 sebesar Rp3.000.000, yang terdiri dari: (a) Sukuk consisting of: (a) Mudharabah Sukuk Series A with
Mudharabah Seri A dengan jumlah dana Sukuk a total fund of Rp1,700,000 with a tenure of 370 calendar
Mudharabah sebesar Rp1.700.000, dengan jangka days from the issuance date and matured on
waktu 370 hari kalender sejak tanggal emisi dan telah 24 June 2025; (b) Mudharabah Sukuk Series B with
jatuh tempo pada tanggal 24 Juni 2025; (b) Sukuk a total fund of Rp220,000 with a tenure of 2 years from
Mudharabah Seri B dengan jumlah dana Sukuk the issuance date and mature on 14 June 2026; and (c)
Mudharabah sebesar Rp220.000 dengan jangka waktu Mudharabah Sukuk Series C with a total fund of
2 (dua) tahun sejak Tanggal Emisi dan akan jatuh Rp1,080,000 with a tenure of 3 (three) years from the
tempo pada tanggal 14 Juni 2026; dan (c) Sukuk issuance date and mature on 14 June 2027.
Mudharabah Seri C dengan jumlah dana Sukuk
Mudharabah sebesar Rp1.080.000 dengan jangka
waktu 3 (tiga) tahun sejak tanggal emisi dan akan jatuh
tempo pada tanggal 14 Juni 2027.
Seluruh dana hasil penerbitan Sukuk Mudharabah All funds from Sustainable Mudharabah Sukuk I Bank
Berlandaskan Keberlanjutan Berkelanjutan I Bank BSI BSI Phase I Year 2024 will be used by the BSI for the
Tahap I Tahun 2024, akan dipergunakan oleh BSI BSI's business activities in order to strengthen its capital
untuk kegiatan usaha BSI dalam rangka memperkuat structure by calculating the proceeds from the issuance
struktur permodalan dengan memperhitungkan dana as complementary capital and increasing the BSI’s
hasil penerbitan sebagai modal pelengkap dan productive assets.
meningkatkan aset produktif BSI..
Pendapatan Bagi Hasil dibayarkan triwulan, sesuai Profit-sharing income is paid quarterly, in accordance
dengan tanggal pembayaran Pendapatan Bagi Hasil with the profit-sharing payment schedule of the Sukuk
Sukuk Mudharabah. Pembayaran Pendapatan Bagi Mudharabah. The first payment of Sukuk Mudharabah
Hasil Sukuk Mudharabah pertama dilakukan pada profit-sharing income is scheduled for 14 September
tanggal 14 September 2024 sedangkan pembayaran 2024, while the final profit-sharing payments for each
Pendapatan Bagi Hasil Sukuk Mudharabah terakhir Sukuk Mudharabah series will be made on their
dilakukan pada tanggal jatuh tempo Sukuk respective maturity dates 24 June 2025, for Sukuk
Mudharabah masing-masing seri adalah pada tanggal Mudharabah Series A, 14 June 2026 for Series B, and
24 Juni 2025 untuk Sukuk Mudharabah Seri A, 14 June 2027 for Series C.
14 Juni 2026 untuk Sukuk Mudharabah Seri B, dan
14 Juni 2027 untuk Sukuk Mudharabah Seri C.
263
Page 1278
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Sukuk Mudharabah Berlandaskan Keberlanjutan Sustainable Mudharabah Sukuk (continued)
(lanjutan)
Nisbah dan pendapatan bagi hasil Sukuk Mudharabah The profit-sharing ratio and revenue of Sustainable
Berlandaskan Keberlanjutan Berkelanjutan I Bank BSI Mudharabah Sukuk I Bank BSI Phase I Year 2024 are
Tahap I Tahun 2024 dikelompokkan menjadi: (a) categorized as follows: (a) Mudharabah Sukuk Series A:
Sukuk Mudharabah Seri A: pendapatan bagi hasil The revenue sharing of the Mudharabah Sukuk is
Sukuk Mudharabah yang dihitung berdasarkan calculated based on the multiplication of the profit-
perkalian antara Nisbah bagi hasil, dimana besarnya sharing ratio, where the ratio for Sukuk holders is
Nisbah Pemegang Sukuk adalah sebesar 74,72% dan 74.72% and BSI ratio is 25.28% of the distributed
Nisbah BSI adalah sebesar 25,28% dari pendapatan revenue, with a profit equivalent to 6.65% per annum;
yang dibagihasilkan dengan bagi hasil sebesar (b) Mudharabah Sukuk Series B: The revenue sharing
ekuivalen 6,65% per tahun; (b) Sukuk Mudharabah of the Mudharabah Sukuk is calculated based on the
Seri B: pendapatan bagi hasil Sukuk Mudharabah yang multiplication of the profit-sharing ratio, where the ratio
dihitung berdasarkan perkalian antara Nisbah Bagi for Sukuk holders is 75.29% and BSI ratio is 24.71% of
Hasil, dimana besarnya Nisbah Pemegang Sukuk the distributed revenue, with a profit equivalent to 6.70%
adalah sebesar 75,29% dan Nisbah BSI adalah per annum; and (c) Mudharabah Sukuk Series C: The
sebesar 24,71% dari pendapatan yang dibagihasilkan revenue sharing of the Mudharabah Sukuk is calculated
dengan bagi hasil sebesar ekuivalen 6,70% per tahun; based on the multiplication of the profit-sharing ratio,
dan (c) Sukuk Mudharabah Seri C: pendapatan bagi where the ratio for Sukuk holders is 76.41% and BSI
hasil Sukuk Mudharabah yang dihitung berdasarkan ratio is 23.59% of the distributed revenue, with a profit
perkalian antara Nisbah Bagi Hasil, dimana besarnya equivalent to 6.80% per annum. Profit-sharing income is
Nisbah Pemegang Sukuk adalah sebesar 76,41% dan paid quarterly, in accordance with the profit-sharing
Nisbah BSI adalah sebesar 23,59% pendapatan yang payment dates.
dibagihasilkan dengan bagi hasil sebesar ekuivalen
6,80% per tahun.
Bertindak sebagai wali amanat Sukuk Mudharabah The Trustee for Sustainable Mudharabah Sukuk I Bank
Berlandaskan Keberlanjutan Berkelanjutan I Bank BSI BSI Phase I Year 2024 is PT Bank Tabungan Negara
Tahap I Tahun 2024 adalah PT Bank Tabungan (Persero) Tbk.
Negara (Persero) Tbk.
Pada tanggal 24 Juni 2025, Sukuk Mudharabah On 24 June 2025, Sustainable Mudharabah Sukuk I
Berlandaskan Keberlanjutan Berkelanjutan I Bank BSI Bank BSI Phase I Year 2024 Series A with a principal
Tahap I Tahun 2024 Seri A dengan pokok sebesar amount of Rp1,700,000 matured and was settled by BSI
Rp1.700.000 telah jatuh tempo dan dilunaskan oleh through PT Kustodian Sentral Efek Indonesia. The
BSI melalui PT Kustodian Sentral Efek Indonesia. settlement of the principal of the sukuk has been paid by
Pelunasan pokok sukuk telah dibayarkan oleh BSI BSI on schedule in accordance with the issuance
sesuai dengan jatuh tempo yang telah ditetapkan agreement.
dalam perjanjian penerbitan.
Pada tanggal 30 Juni 2025, Sukuk Mudharabah On 30 June 2025, Sustainable Mudharabah Sukuk I
Berlandaskan Keberlanjutan Berkelanjutan Tahap II Bank BSI Phase II Year 2025 issued through a public
Tahun 2025 yang diterbitkan melalui penawaran umum offering was listed on the Indonesia Stock Exchange
telah tecatat di Bursa Efek Indonesia (BEI). Sukuk (IDX). The Continuous Sustainability Sukuk
Mudharabah Berlandaskan Keberlanjutan Mudharabah I Bank BSI Phase II Year 2025 was issued
Berkelanjutan I Bank BSI Tahap II Tahun 2025 ini without script, except for the Sukuk Mudharabah Jumbo
diterbitkan tanpa warkat, kecuali Sertifikat Jumbo Certificate which was issued to be registered in the
Sukuk Mudharabah yang diterbitkan untuk didaftarkan name of KSEI as proof of ownership for the benefit of the
atas nama KSEI sebagai bukti kepemilikan untuk sukuk mudharabah holders. The Continuous
kepentingan pemegang sukuk mudharabah. Sukuk Sustainability Sukuk Mudharabah I Bank BSI Phase II
Mudharabah Berlandaskan Keberlanjutan Year 2025 was issued with a rating of idAAA(sy) (Triple
Berkelanjutan I Bank BSI Tahap II Tahun 2025 A Sharia).
diterbitkan dengan peringkat idAAA(sy) (Triple A
Sharia).
264
Page 1279
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Sukuk Mudharabah Berlandaskan Keberlanjutan Sustainable Mudharabah Sukuk (continued)
(lanjutan)
Jumlah dana Sukuk Mudharabah Berlandaskan The amount of Sustainable Mudharabah Sukuk I Bank
Keberlanjutan Berkelanjutan I Bank BSI Tahap II Tahun BSI Phase II Year 2025 is Rp5,000,000, consisting of:
2025 sebesar Rp5.000.000, yang terdiri dari:
- Sukuk Mudharabah Seri A dengan jumlah dana - Series A Sukuk Mudharabah with total Mudharabah
sukuk Mudharabah sebesar Rp2.445.000 dengan sukuk funds of Rp2,445,000 with a term of 370
jangka waktu 370 hari kalender sejak tanggal emisi calendar days from the issuance date and will
dan akan jatuh tempo pada tanggal 6 Juli 2026; mature on 6 July 2026;
- Sukuk Mudharabah Seri B dengan jumlah dana - Series B Sukuk Mudharabah with total Mudharabah
sukuk Mudharabah sebesar Rp175.000 dengan sukuk funds of Rp175,000 with a term of 2 (two)
jangka waktu 2 (dua) tahun sejak tanggal emisi dan years from the issuance date and will mature on
akan jatuh tempo pada tanggal 26 Juni 2027; dan 26 June 2027; and
- Sukuk Mudharabah Seri C dengan jumlah dana - Series C Sukuk Mudharabah with total sukuk
sukuk Mudharabah sebesar Rp2.380.000 dengan Mudharabah funds amounted to Rp2,380,000 with a
jangka waktu 3 (tiga) tahun sejak tanggal emisi dan term of 3 (three) years from the issuance date and
akan jatuh tempo pada tanggal 26 Juni 2028. will mature on 26 June 2028.
PT Bank Mandiri (Persero) Tbk dan Entitas Anak telah PT Bank Mandiri (Persero) Tbk and the Subsidiaries
melakukan pembayaran bunga efek-efek yang have paid the interest of debt securities issued in
diterbitkan sesuai dengan jadwal pembayaran bunga accordance to interest payment schedule during the
selama tahun yang berakhir tanggal 31 Desember period and year ended 31 December 2025 and 2024.
2025 dan 2024.
Nisbah dan pendapatan bagi hasil Sukuk Mudharabah Nisbah and profit sharing income from Continuous
Berlandaskan Keberlanjutan Berkelanjutan I Bank BSI Sustainability Sukuk Mudharabah I Bank BSI Phase II
Tahap II Tahun 2025 dikelompokkan menjadi: Year 2025 is grouped into:
Sukuk Mudharabah Seri A: pendapatan bagi hasil sukuk Mudharabah Sukuk Series A: The revenue sharing of the
mudharabah yang dihitung berdasarkan perkalian Mudharabah Sukuk is calculated based on the
antara nisbah bagi hasil, dimana besarnya nisbah multiplication of the profit-sharing ratio, where the ratio
pemegang sukuk adalah sebesar 72,42% dan besarnya for Sukuk holders is 72.42% and BSI ratio is 27.53% of
nisbah BSI adalah sebesar 27,53% dari pendapatan the distributed revenue, with a profit equivalent to 6.45%
yang dibagihasilkan dengan bagi hasil sebesar per annum.
ekuivalen 6,45% per tahun.
Sukuk Mudharabah Seri B: pendapatan bagi hasil sukuk Mudharabah Sukuk Series B : The revenue sharing of
mudharabah yang dihitung berdasarkan perkalian the Mudharabah Sukuk is calculated based on the
antara nisbah bagi hasil, dimana besarnya nisbah multiplication of the profit-sharing ratio, where the ratio
pemegang sukuk adalah sebesar 73,60% dan besarnya for Sukuk holders is 73.60% and BSI ratio is 26.40% of
nisbah BSI adalah sebesar 26,40% dari pendapatan the distributed revenue, with a profit equivalent to 6.55%
yang dibagihasilkan dengan bagi hasil sebesar per annum.
ekuivalen 6,55% per tahun.
Sukuk Mudharabah Seri C: pendapatan bagi hasil sukuk Mudharabah Sukuk Series C : The revenue sharing of
mudharabah yang dihitung berdasarkan perkalian the Mudharabah Sukuk is calculated based on the
antara nisbah bagi hasil, dimana besarnya nisbah multiplication of the profit-sharing ratio, where the ratio
pemegang sukuk adalah sebesar 74,72% dan besarnya for Sukuk holders is 74.72% and BSI ratio is 25.28% of
nisbah BSI adalah sebesar 25,28% dari pendapatan the distributed revenue, with a profit equivalent to 6.65%
yang dibagihasilkan dengan bagi hasil sebesar per annum.
ekuivalen 6,65% per tahun.
265
Page 1280
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Sukuk Mudharabah Berlandaskan Keberlanjutan Sustainable Mudharabah Sukuk (continued)
(lanjutan)
Pendapatan Bagi Hasil dibayarkan triwulan, sesuai Revenue Sharing Income is paid quarterly, in
dengan tanggal pembayaran Pendapatan Bagi Hasil accordance with the payment date of the Sukuk
Sukuk Mudharabah. Pembayaran Pendapatan Bagi Mudharabah Revenue Sharing Income. The first Sukuk
Hasil Sukuk Mudharabah pertama dilakukan pada Mudharabah Revenue Sharing Income payment will be
tanggal 26 September 2025 sedangkan pembayaran made on 26 September 2025, while the last Sukuk
Pendapatan Bagi Hasil Sukuk Mudharabah terakhir Mudharabah Revenue Sharing Income payment will be
dilakukan pada tanggal jatuh tempo Sukuk Mudharabah made on the maturity date of each Sukuk Mudharabah
masing-masing seri adalah pada tanggal 6 Juli 2026 series, which is on 6 July 2026 for Sukuk Mudharabah
untuk Sukuk Mudharabah Seri A, 26 Juni 2027 untuk Series A, 26 June 2027 for Sukuk Mudharabah Series
Sukuk Mudharabah Seri B, dan 26 Juni 2028 untuk B, and 26 June 2028 for Sukuk Mudharabah Series C.
Sukuk Mudharabah Seri C.
Dana yang diperoleh dari hasil Penawaran Umum The funds obtained from the Continuous Public Offering
Berkelanjutan Sukuk Mudharabah Berlandaskan of Continuous Sustainability Sukuk Mudharabah I Bank
Keberlanjutan Berkelanjutan I Bank BSI Tahap II Tahun BSI Phase II Year 2025, after deducting the issuance
2025, setelah dikurangi dengan biaya-biaya emisi cost, will be used by the BSI on the disbursement of new
terkait, akan digunakan BSI untuk penyaluran financing or existing financing, either directly or indirectly,
pembiayaan baru atau pun pembiayaan yang sudah for activities included in the category of Environmental
ada, baik langsung atau pun tidak langsung, atas Based Business Activity (“KUBL”) and Social Based
kegiatan-kegiatan yang termasuk dalam kategori Business Activity (“KUBS”) as regulated on POJK No. 18
Kegiatan Usaha Berwawasan Lingkungan (“KUBL”) dan Year 2023 concerning the Issuance and Requirements of
Kegiatan Usaha Berwawasan Sosial (“KUBS”) Sustainability Debt and Sukuk Securities, with a minimum
sebagaimana diatur dalam POJK No. 18 Tahun 2023 portion of 30% and a maximum portion of 50% for KUBL
tentang Penerbitan dan Persyaratan Efek Bersifat Utang and a minimum portion of 50% and a maximum portion of
dan Sukuk Berlandaskan Keberlanjutan, dengan porsi 70% for KUBS.
minimal sebesar 30% dan maksimal sebesar 50% untuk
KUBL serta minimal 50% dan maksimal 70% untuk
KUBS.
Bertindak sebagai wali amanat Sukuk Mudharabah Acting as trustee of Continuous Sustainability Sukuk
Berlandaskan Keberlanjutan Berkelanjutan I Bank BSI Mudharabah I Bank BSI Phase II Year 2025 is
Tahap II Tahun 2025 adalah PT Bank Tabungan Negara PT Bank Tabungan Negara (Persero) Tbk.
(Persero) Tbk.
BSI telah melakukan pembayaran bagi hasil sesuai BSI has paid the profit sharing on schedule as stated in
dengan jatuh tempo yang telah ditetapkan dalam the issuance agreement.
perjanjian penerbitan.
Sertifikat Investasi Mudharabah Antarbank (SIMA) Interbank Mudharabah Investment Certificate (SIMA)
Pada tanggal 27 Juni 2024 sampai 28 Juni 2024, On 27 June 2024 to 28 June 2024, the Subsidiary
Entitas Anak (“BSI”) memberikan fasilitas committed (“BSI”) provided a committed line facility through an
line melalui Sertifikat Investasi Mudharabah Antarbank Interbank Mudharabah Investment Certificate (SIMA)
(SIMA) sebesar Rp930.000 dengan jatuh tempo amounting to Rp930,000 with a maturity of less than one
kurang dari satu bulan yang memiliki nilai nisbah month with a ratio of around 6.1% - 6.48%. This facility
sekitar 6,1% - 6,48%. Fasilitas ini tidak dijamin dengan is not guaranteed by special collateral, including not
agunan khusus, termasuk tidak dijamin oleh Negara guaranteed by the Republic of Indonesia or other third
Republik Indonesia atau pihak ketiga lainnya. parties.
266
Page 1281
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Sertifikat Investasi Mudharabah Antarbank (SIMA) Interbank Mudharabah Investment Certificate (SIMA)
(lanjutan) (continued)
Selama tahun 2025, Entitas Anak (PT Bank Syariah During 2025, the Subsidiary (PT Bank Syariah
Indonesia) memberikan fasilitas committed line melalui Indonesia) provided a committed line facility through
Sertifikat Investasi Mudharabah Antarbank (SIMA) Interbank Mudharabah Investment Certificates (SIMA)
sebesar Rp16.796.980 dengan jatuh tempo kurang amounting to Rp16,796,980 with a maturity of less than
dari satu bulan yang memiliki nilai nisbah sekitar 4,43% one month, bearing a profit-sharing ratio (nisbah)
- 7,20%. Fasilitas ini tidak dijamin dengan agunan ranging from approximately 4.43% to 7.20%. This facility
khusus, termasuk tidak dijamin oleh Negara Republik is not secured by specific collateral, including no
Indonesia atau pihak ketiga lainnya. Selama tahun guarantees from the Government of the Republic of
2025, telah dilakukan pelunasan atas fasilitas SIMA Indonesia or any third party. During 2025, a total of
sebesar Rp16.385.780. Rp16,385,780 in SIMA facilities was repaid.
Pada tanggal 24 Desember 2025 sampai dengan During the period from 24 December 2025 to
31 Desember 2025, Bank telah melakukan simpanan 31 December 2025, the Bank placed deposits with other
dari bank lain berupa Sertifikat Investasi Mudharabah banks in the form of Interbank Mudharabah Investment
Antar Bank (SIMA) sebesar Rp2,65 triliun dengan Certificates (SIMA) amounting to Rp2.65 trillion, with
maturity date antara 02 Januari 2026 - 12 Januari 2026 maturity dates ranging from 2 January 2026 to 12
dengan eq rate rata - rata di 4,65% meningkat 118% January 2026 and an average equivalent rate of 4.65%.
dibandingkan dengan tahun 2024 yang sebesar Rp2,24 This represented an increase of 118% compared to
triliun. 2024, when the balance amounted to Rp2.24 trillion.
Sukuk Mudharabah Muqayyadah I Tahap I, II, III dan Sukuk Mudharabah Muqayyadah I Phase I, II, III, and IV
IV
Pada tanggal 26 Juni 2023, BSI telah menerbitkan On 26 June 2023, BSI issued Long Term Mudharabah
Sukuk Mudharabah Muqayyadah Jangka Panjang Muqayyadah Sukuk Conducted Without Public Offering
yang Dilakukan Tanpa Melalui Penawaran Umum I PT I PT Bank BSI Tbk Year 2023 Phase I ("Sukuk
Bank BSI Tbk Tahun 2023 Tahap I (“Sukuk Mudharabah Muqayyadah I Phase I") with a nominal
Mudharabah Muqayyadah I Tahap I”) dengan nilai value of IDR 3,759. On 26 March 2024, BSI re-issued
nominal sebesar Rp3.759. Pada tanggal 26 Maret the Long-Term Mudharabah Muqayyadah Sukuk
2024, Bank menerbitkan kembali Sukuk Mudharabah Conducted Without Public Offering I PT Bank BSI Tbk
Muqayyadah Jangka Panjang yang Dilakukan Tanpa Year 2023 Phase II ("Sukuk Mudharabah Muqayyadah I
Melalui Penawaran Umum I PT Bank BSI Tbk Tahun Phase II") with a nominal value of Rp7,762. On
2024 Tahap II (“Sukuk Mudharabah Muqayyadah I 20 December 2024, BSI re-issued the Long-Term
Tahap II”) dengan nilai nominal sebesar Rp7.762. Pada Mudharabah Muqayyadah Sukuk Conducted Without
tanggal 20 Desember 2024, BSI menerbitkan kembali Public Offering I PT Bank BSI Tbk Year 2024 Phase III
Sukuk Mudharabah Muqayyadah Jangka Panjang ("Sukuk Mudharabah Muqayyadah I Phase III") with a
yang Dilakukan Tanpa Melalui Penawaran Umum I PT nominal value of Rp7,969.
Bank BSI Tbk Tahun 2024 Tahap III (“Sukuk
Mudharabah Muqayyadah I Tahap III”) dengan nilai
nominal sebesar Rp7.969.
Pada periode pembayaran bulan Maret 2025, terdapat During the March 2025 payment period, there were
pembayaran pokok Sukuk Mudharabah Muqayyadah I principal repayments of Sukuk Mudharabah
Tahap I dan II sebesar Rp234 yang dibayarkan pada Muqayyadah I Tranches I and II amounting to Rp234,
tanggal 26 Maret 2025 dan Sukuk Mudharabah paid on 26 March 2025, and Sukuk Mudharabah
Muqayyadah I Tahap III sebesar Rp166 yang Muqayyadah I Tranche III amounting to Rp166, paid on
dibayarkan tanggal 20 Maret 2025. 20 March 2025.
267
Page 1282
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Sukuk Mudharabah Muqayyadah I Tahap I, II, III dan Sukuk Mudharabah Muqayyadah I Phase I, II, III, and IV
IV (lanjutan) (continued)
Pada periode pembayaran bulan Juni 2025, terdapat During the June 2025 payment period, there were
pembayaran pokok Sukuk Mudharabah Muqayyadah I principal repayments of Sukuk Mudharabah
Tahap I dan II sebesar Rp234 yang dibayarkan tanggal Muqayyadah I Tranches I and II amounting to Rp234,
26 Juni 2025 dan Sukuk Mudharabah Muqayyadah I paid on 26 June 2025, and Sukuk Mudharabah
Tahap III sebesar Rp166 yang dibayarkan tanggal 20 Muqayyadah I Tranche III amounting to Rp166, paid on
Juni 2025. Pada periode pembayaran bulan September 20 June 2025. During the September 2025 payment
2025, terdapat pembayaran pokok Sukuk Mudharabah period, there were principal repayments of Sukuk
Muqayyadah I Tahap I dan II sebesar Rp234 yang Mudharabah Muqayyadah I Tranches I and II amounting
dibayarkan tanggal 26 September 2025 dan Sukuk to Rp234, paid on 26 September 2025, and Sukuk
Mudharabah Muqayyadah I Tahap III dan IV sebesar Mudharabah Muqayyadah I Tranches III and IV
Rp328 yang dibayarkan tanggal 20 September 2025. amounting to Rp328, paid on 20 September 2025.
Pada periode pembayaran bulan Desember 2025, During the December 2025 payment period, there were
terdapat pembayaran pokok Sukuk Mudharabah principal repayments of Sukuk Mudharabah
Muqayyadah I Tahap I dan II sebesar Rp234 yang Muqayyadah I Tranches I and II amounting to Rp234,
dibayarkan tanggal 26 Desember 2025 dan Sukuk paid on 26 December 2025, and Sukuk Mudharabah
Mudharabah Muqayyadah I Tahap III dan IV sebesar Muqayyadah I Tranches III and IV amounting to Rp328,
Rp328 yang dibayarkan tanggal 20 Desember 2025. paid on 20 December 2025.
Pada tanggal 20 Juni 2025, BSI menerbitkan kembali On 20 June 2025, BSI reissued the Long-Term
Sukuk Mudharabah Muqayyadah Jangka Panjang Restricted Mudharabah Sukuk Without Public Offering I
yang Dilakukan Tanpa Melalui Penawaran Umum I PT Bank BSI Tbk Year 2025 Phase IV (“Sukuk
PT Bank BSI Tbk Tahun 2025 Tahap IV ("Sukuk Mudharabah Muqayyadah I Phase IV”) with a nominal
Mudharabah Muqayyadah I Tahap IV") dengan value of Rp8,260. The total ceiling for Muqayyadah
nominal sebesar Rp8.260. Total plafon penerbitan Mudharabah Sukuk issuance is Rp100,000.
Sukuk Mudharabah Muqayyadah adalah sebesar
Rp100.000.
Besarnya nisbah masing-masing adalah sebesar The respective nisbah are 36.34%, 19.75%, 19.84%,
36,34%, 19,75%, 19,84%, dan 20,32% yang and 20.32%, which is indicated at 0.55% per year. Sukuk
diindikasikan sebesar 0,55% per tahun. Dana sukuk funds and profit sharing are paid every 3 (three) months
dan bagi hasil dibayarkan setiap 3 (tiga) bulan dan and will mature on 26 December 2035, 26 June 2036,
masing-masing akan jatuh tempo pada tanggal 20 December 2036 and 20 March 2038, respectively.
26 Desember 2035, 26 Juni 2036, 20 Desember 2036,
dan 20 Maret 2038.
Penerbitan sukuk tersebut dilakukan dalam rangka The issuance of the sukuk was carried out in the context
kerjasama antara BSI dengan BP Tapera selaku of cooperation between BSI and BP Tapera as the sole
investor tunggal dimana BSI ditunjuk sebagai Bank investor where BSI was appointed as BSI that
Penyalur KPR Tapera Syariah kepada peserta BP distributes Tapera Syariah KPR to BP Tapera
Tapera. Skema kerjasama tersebut diatur pada participants. This cooperation scheme is regulated in
Undang-Undang No. 4 Tahun 2016 dan Peraturan Law No. 4 Year 2016 and Government Regulation No.
Pemerintah No. 25 Tahun 2020 perihal 25 Year 2020 concerning the implementation of public
penyelenggaraan tabungan perumahan rakyat. housing savings.
PT Bank Mandiri (Persero) Tbk dan Entitas Anak telah PT Bank Mandiri (Persero) Tbk and the Subsidiaries
melakukan pembayaran bunga efek-efek yang have paid the interest of debt securities issued in
diterbitkan sesuai dengan jadwal pembayaran bunga accordance to interest payment schedule during the
selama pada tahun yang berakhir tanggal year ended 31 December 2025 and 2024.
31 Desember 2025 dan 2024.
268
Page 1283
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. ESTIMASI KERUGIAN ATAS KOMITMEN DAN 31. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI CONTINGENCIES
a. Transaksi komitmen dan kontijensi sebagai a. Transactions of commitments and contigencies are
berikut: as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Bank garansi yang diterbitkan Bank guarantee issued
(Catatan 54) 86.171.283 83.066.804 (Note 54)
Fasilitas kredit yang diberikan
yang belum digunakan*) 61.634.126 55.630.182 Unused loan facilities*)
Letter of credit yang tidak dapat Outstanding irrevocable letter
dibatalkan (Catatan 54) 7.767.236 6.953.432 of credit (Note 54)
Standby letter of credit Standby letter of credit
(Catatan 54) 2.779.806 2.108.300 (Note 54)
Total 158.352.451 147.758.718 Total
Mata uang asing Foreign currencies
Bank garansi yang diterbitkan Bank guarantee issued
(Catatan 54) 79.869.089 55.490.699 (Note 54)
Fasilitas kredit yang diberikan
yang belum digunakan*) 82.542.370 35.161.166 Unused loan facilities*)
Letter of credit yang tidak dapat Outstanding irrevocable letter
dibatalkan (Catatan 54) 15.464.546 15.486.231 of credit (Note 54)
Standby letter of credit Standby letter of credit
(Catatan 54) 15.579.985 10.200.389 (Note 54)
Total 193.455.990 116.338.485 Total
351.808.441 264.097.203
*) *)
Termasuk fasilitas kredit committed dan uncommitted kartu kredit Including unused committed and uncommitted credit card facilities
yang belum digunakan.
Berikut adalah perubahan nilai tercatat atas Movements in carrying amount of commitments and
komitmen dan kontinjensi dengan klasifikasi biaya contigencies classified as amortised cost upon
perolehan diamortisasi berdasarkan stage: stage are as follows:
31 Desember 2025/31 December 2025
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal 250.443.992 11.061.012 186.887 2.405.312 264.097.203 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
- Stage 1 421.775 (402.032) (19.743 ) - - Stage 1 -
- Stage 2 (417.207) 423.142 (5.935) - - Stage 2 -
- Stage 3 (13.576) (34.498) 48.074 - - Stage 3 -
Total saldo awal 250.434.984 11.047.624 209.283 2.405.312 264.097.203 Total beginning
setelah pengalihan balance after transfer
Pengukuran kembali bersih (2.458.585) 543.001 (41.704) - (1.957.288) Remeasurement of net
nilai tercatat**) carrying amount**)
New commitments and
Komitmen dan kontinjensi contigencies
baru yang diterbitkan originated or
atau dibeli 228.319.139 8.440.419 110.874 3.970.630 240.841.062 purchased
Komitmen dan kontinjensi Commitments and
yang dihentikan contigencies
pengakuannya (142.602.796) (4.606.005) (176.410) (3.787.325) (151.172.536) derecognised
Total kenaikan/ Total increase/
(penurunan) (decrease)
tahun berjalan 83.257.758 4.377.415 (107.240) 183.305 87.711.238 during the year
***)
Saldo akhir 333.692.742 15.425.039 102.043 2.588.617 351.808.441 Ending balance***)
*) *)
Tidak menerapkan PSAK 109. Not implement SFAS 109.
**) **)
Termasuk di dalam pengukuran kembali bersih adalah pembayaran Including in the net remeasurement is repayment.
kembali.
***) ***)
Termasuk fasilitas uncomitted kredit yang diberikan yang belum Including the unused uncommitted loan facilities for credit cards
digunakan untuk kartu kredit sebesar Rp43.796.974. amounted to Rp43,796,974.
269
Page 1284
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. ESTIMASI KERUGIAN ATAS KOMITMEN DAN 31. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
a. Transaksi komitmen dan kontijensi sebagai a. Transactions of commitments and contigencies are
berikut: (lanjutan) as follows: (continued)
Berikut adalah perubahan nilai tercatat atas Movements in carrying amount of commitments and
komitmen dan kontinjensi dengan klasifikasi biaya contigencies classified as amortised cost upon
perolehan diamortisasi berdasarkan stage: stage are as follows: (continued)
(lanjutan)
31 Desember 2024/31 December 2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal 221.874.938 10.504.162 1.635.761 3.203.812 237.218.673 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
- Stage 1 465.319 (437.006) (28.313 ) - - Stage 1 -
- Stage 2 (768.987) 1.548.182 (779.195) - - Stage 2 -
- Stage 3 (14.744) (331.936) 346.680 - - Stage 3 -
Total saldo awal Total beginning
setelah pengalihan 221.556.526 11.283.402 1.174.933 3.203.812 237.218.673 balance after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat**) (8.582.410) (678.971) (208.535) - (9.469.916) carrying amount**)
New commitments and
Komitmen dan kontinjensi contigencies
baru yang diterbitkan originated or
atau dibeli 177.916.870 4.343.013 200.750 1.485.965 183.946.598 purchased
Komitmen dan kontinjensi Commitments and
yang dihentikan contigencies
pengakuannya (140.446.994) (3.886.432) (980.261) (2.284.465) (147.598.152) derecognised
Total kenaikan/ Total increase/
(penurunan) (decrease)
tahun berjalan 28.887.466 (222.390) (988.046) (798.500) 26.878.530 during the year
***)
Saldo akhir 250.443.992 11.061.012 186.887 2.405.312 264.097.203 Ending balance***)
*) *)
Tidak menerapkan PSAK 109. Not implement SFAS 109.
**) **)
Termasuk di dalam pengukuran kembali bersih adalah pembayaran Including in the net remeasurement is repayment.
kembali.
***) ***)
Termasuk fasilitas uncomitted kredit yang diberikan yang belum Including the unused uncommitted loan facilities for credit cards
digunakan untuk kartu kredit sebesar Rp38.193.178. amounted to Rp38,193,178.
b. Mutasi cadangan kerugian penurunan nilai b. Movements of allowance for impairment losses on
komitmen dan kontinjensi: commitments and contingencies:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Saldo awal 1.114.013 1.143.758 Beginning balance
Pembalikan penyisihan selama Reversal during
tahun berjalan (259.675) (33.828 ) the year
Lain-lain*) 41.453 4.083 Others*)
Saldo akhir 895.791 1.114.013 Ending balance
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currencies translation.
270
Page 1285
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. ESTIMASI KERUGIAN ATAS KOMITMEN DAN 31. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
b. Mutasi cadangan kerugian penurunan nilai b. Movements of allowance for impairment losses on
komitmen dan kontinjensi: (lanjutan) commitments and contingencies: (continued)
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai komitmen dan impairment losses on commitments and
kontinjensi telah memadai. contingencies is adequate.
31 Desember 2025/31 December 2025
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal 412.234 672.870 4.864 24.045 1.114.013 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit 12 months expected
ekpektasian 12 bulan 29.721 (29.106) (615) - - credit losses
Kerugian kredit
ekspektasian sepanjang
umurnya - tidak Lifetime expected
mengalami penurunan credit losses
nilai (2.292) 2.549 (257) - - unimpaired
Kerugian kredit
ekspektasian sepanjang Lifetime expected
umurnya - mengalami credit losses
penurunan nilai (287) (958) 1.245 - - impaired
Total saldo awal Total beginning balance
setelah pengalihan 439.376 645.355 5.237 24.045 1.114.013 after transfer
Pengukuran kembali bersih Remeasurement of net
penyisihan kerugian (203.775) (70.673) 1.435 1.776 (271.237) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 218.449 145.400 4.971 - 368.820 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (97.039) (255.273) (4.946) - (357.258) derecognised
Total (pembalikan)/ Total (reversal)/
pembentukan allowance
tahun berjalan (82.365) (180.546) 1.460 1.776 (259.675) during the year
Lain-lain**) 40.313 778 - 362 41.453 Others**)
Saldo akhir 397.324 465.587 6.697 26.183 895.791 Ending balance
31 Desember 2024/31 December 2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal 471.888 475.959 163.893 32.018 1.143.758 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit 12 months expected
ekpektasian 12 bulan 11.016 (8.123) (2.893) - - credit losses
Kerugian kredit
ekspektasian sepanjang
umurnya - tidak Lifetime expected
mengalami penurunan credit losses
nilai (2.543) 41.132 (38.589) - - unimpaired
Kerugian kredit
ekspektasian sepanjang Lifetime expected
umurnya - mengalami credit losses
penurunan nilai (638) (1.755) 2.393 - - impaired
Total saldo awal Total beginning balance
setelah pengalihan 479.723 507.213 124.804 32.018 1.143.758 after transfer
Pengukuran kembali bersih Remeasurement of net
penyisihan kerugian (178.621) 118.488 6.033 (8.443) (62.543) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 223.614 431.095 17.719 - 672.428 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (114.437) (385.584) (143.692) - (643.713) derecognised
Total (pembalikan)/ Total (reversal)/
pembentukan allowance
tahun berjalan (69.444) 163.999 (119.940) (8.443) (33.828) during the year
Lain-lain**) 1.955 1.658 - 470 4.083 Others**)
Saldo akhir 412.234 672.870 4.864 24.045 1.114.013 Ending balance
*) *)
Tidak menerapkan PSAK 109. Not implement SFAS 109.
**) **)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currencies translation.
271
Page 1286
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. ESTIMASI KERUGIAN ATAS KOMITMEN DAN 31. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
c. Informasi mengenai pengelompokan berdasarkan c. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” from sharia
“mengalami penurunan nilai” untuk aset keuangan Subsidiary are disclosed in Note 62.A.
dari Entitas Anak syariah diungkapkan pada
Catatan 62.A.
d. Simpanan dari nasabah dan simpanan dari bank d. Deposits from customers and deposits from other
lain yang dijadikan jaminan tunai untuk bank banks pledged as collateral for bank guarantee and
garansi dan letter of credit yang tidak dapat irrevocable letter of credit as of 31 December 2025
dibatalkan pada tanggal 31 Desember 2025 dan and 2024 were amounted to Rp37,601,992 and
2024 adalah masing-masing sebesar Rp9,415,024, respectively (Notes 21c and 24c).
Rp37.601.992 dan Rp9.415.024 (Catatan 21c dan
24c).
e. Berdasarkan kolektibilitas sesuai POJK: e. By collectability based on FSA regulation:
Kolektibilitas estimasi kerugian atas komitmen dan Collectability of estimated losses on commitments
kontinjensi sesuai POJK diungkapkan pada and contingencies in accordance with FSA
Catatan 65. regulation are disclosed in Note 65.
32. BEBAN YANG MASIH HARUS DIBAYAR 32. ACCRUED EXPENSES
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Beban bunga 2.810.252 2.406.669 Interest expense
Pengadaan aset tetap dan Fixed assets, software,
perangkat lunak, operasional, operational, and ATM
dan ATM 2.125.160 2.088.194 procurement
Third party labor service and
Tenaga kerja dan jasa pihak ketiga 185.381 187.183 outrsourcing exepenses
Pemasaran 154.643 240.143 Promotions
Jasa profesional 131.988 58.134 Professional service costs
Iuran regulator 1.980 94.186 Regulator fee
Pelatihan, pakaian dinas dan rekreasi 1.143 32.855 Training, uniform and recreation
Lain-lain 758.436 359.097 Others
Total 6.168.983 5.466.461 Total
Termasuk dalam pengadaan aset tetap, perangkat Included in the fixed assets, software, operational, and
lunak, operasional, dan ATM adalah utang kepada ATM procurement are payables to vendors related to
pemasok atau vendor terkait kegiatan operasional dan operational and maintenance activities for buildings,
pemeliharaan gedung, peralatan, perangkat lunak, equipments, software, ATM machines, and Information
mesin ATM, dan sistem Teknologi Informasi Grup. Lain- Technology System of the Group. Others consists of
lain terdiri dari beban yang masih harus dibayar terkait accrued expenses related to fees to be paid in relation
transaksi operasional kegiatan Grup, seperti biaya to Group’s operational activities, such as data
komunikasi data dan biaya listrik, air dan gas. communication costs and costs of electricity, water and
gas.
272
Page 1287
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. PERPAJAKAN 33. TAXATION
a. Pajak dibayar di muka a. Prepaid taxes
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Bank Mandiri 215.658 239.701 Bank Mandiri
Entitas Anak 635.967 499.314 Subsidiaries
Total 851.625 739.015 Total
b. Utang pajak b. Taxes payable
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Utang pajak kini Current income taxes payable
Bank Mandiri 1.089.605 592.492 Bank Mandiri
Entitas Anak 402.267 238.355 Subsidiaries
Total 1.491.872 830.847 Total
Utang pajak lainnya Other taxes payable
Bank Mandiri Bank Mandiri
Pajak Penghasilan Income tax
Pasal 25 270.487 185.789 Article 25
Pasal 21 217.665 253.042 Article 21
Pasal 4 (2) 409.248 413.559 Article 4 (2)
Lain-lain 210.745 235.994 Others
1.108.145 1.088.384
Entitas Anak 727.685 1.159.411 Subsidiaries
1.835.830 2.247.795
Total 3.327.702 3.078.642 Total
c. Beban/(manfaat) pajak c. Tax expense/(benefit)
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Beban pajak - kini: Tax expense - current:
Bank Mandiri 9.045.956 9.742.944 Bank Mandiri
Entitas Anak 3.038.504 3.604.090 Subsidiaries
12.084.460 13.347.034
Beban/(manfaat) pajak - tangguhan: Tax expense/(benefit) - deferred:
Bank Mandiri 2.879.299 2.147.315 Bank Mandiri
Entitas Anak 107.671 (255.984) Subsidiaries
2.986.970 1.891.331
Total 15.071.430 15.238.365 Total
Seperti yang dijelaskan pada Catatan 2ad, pajak As explained in Note 2ad, income tax for Bank
penghasilan untuk Bank Mandiri dan Entitas Anak Mandiri and its Subsidiaries are calculated for each
dihitung untuk setiap perusahaan sebagai suatu company as a separate legal entity.
badan hukum yang terpisah.
273
Page 1288
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. PERPAJAKAN 33. TAXATION
d. Beban pajak - kini d. Tax expense - current
Rekonsiliasi antara laba sebelum beban pajak The reconciliation between income before tax as
pada laporan laba rugi dan penghasilan shown in consolidated statement of profit or loss
komprehensif lain konsolidasian dan perhitungan and other comprehensive income and income tax
pajak penghasilan dan beban pajak kini untuk calculation and current tax expense for Bank
Bank Mandiri dan taksiran beban pajak kini Entitas Mandiri and the estimated current tax expense for
Anak adalah sebagai berikut: Subsidiaries are as follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Laba konsolidasian sebelum beban Consolidated income before tax
pajak dan kepentingan expense and non-controlling
nonpengendali 76.417.563 76.403.486 interests
Dikurangi: Less:
Laba sebelum beban pajak Income before tax expense of
Entitas Anak - setelah Subsidiaries - after
eliminasi 8.198.359 8.730.485 elimination
Dampak perubahan metode Impact of changes in
pencatatan investasi investment recognition
dari metode ekuitas ke from equity method to
metode biaya 4.754.223 4.646.779 cost method
Laba sebelum beban pajak dan Income before tax expense
kepentingan non and non-controlling interests
pengendali - Bank Mandiri saja 63.464.981 63.026.222 - Bank Mandiri only
Ditambah/(dikurangi) perbedaan Add/(deduct) permanent
permanen: differences:
Biaya yang tidak dapat
dikurangkan menurut
pajak/(pendapatan tidak Non-deductible expenses/
kena pajak) (700.480 ) (1.165.913 ) (non-taxable income)
Lain-lain - 720.000 Others
Ditambah/(dikurangi) perbedaan Add/(deduct) temporary
temporer: differences:
Cadangan kerugian penurunan
nilai dan penghapusan Allowance for impairment losses
kredit yang diberikan and write-offs of loans
dan piutang/pembiayaan and sharia receivables/
syariah (16.210.967 ) (6.896.207 ) financing
Cadangan kerugian penurunan Allowance for impairment
nilai aset keuangan selain losses on financial
kredit yang diberikan assets other than loans
dan piutang/pembiayaan and sharia receivables/
syariah (25.008 ) (190.356 ) financing
Penyisihan biaya uang Provision for post-employment
penghargaan pegawai dan benefit expense,
cadangan atas bonus dan provisions for bonuses,
insentif, cuti dan leave and holiday
THR pegawai 657.249 (4.270.730 ) (THR) entitlements
Penyisihan atas estimasi Allowance for estimated
kerugian yang timbul losses arising from
dari kasus hukum (1.164 ) (22.128 ) legal cases
Estimasi kerugian atas komitmen Provision for estimated losses on
dan kontinjensi (220.362 ) (21.767 ) commitments contingencies
Penyusutan aset tetap (314.762 ) 125.345 Depreciation of fixed assets
Kerugian/(keuntungan) yang Unrealised losses/(gains)
belum direalisasi dari on decrease/(increase)
penurunan/(kenaikan) in fair value of
nilai wajar efek-efek dan marketable securities
obligasi pemerintah - diukur and government bonds
pada nilai wajar melalui - fair value through
laporan laba rugi (262.822 ) (25.704 ) profit or loss
Penyisihan kerugian properti Allowance for possible losses of
terbengkalai - (109 ) abandoned properties
Penyisihan kerugian aset lain-lain 1.223.629 - Provision for losses on other assets
Taksiran laba menurut pajak 47.610.294 51.278.653 Estimated taxable income
Taksiran beban pajak - kini Estimated tax expense - current
Bank Mandiri 9.045.956 9.742.944 Bank Mandiri
Entitas Anak 3.038.504 3.604.090 Subsidiaries
Total 12.084.460 13.347.034 Total
274
Page 1289
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
d. Beban pajak - kini (lanjutan) d. Tax expense - current (continued)
Pajak atas laba Bank Mandiri dan Entitas Anak Tax on Bank Mandiri and Subsidiaries (Group)’s
(Grup) sebelum pajak berbeda dari nilai teoritis profit before tax differs from the theoretical amount
yang mungkin muncul apabila menggunakan rata- that would arise using the weighted average tax rate
rata tertimbang tarif pajak terhadap laba pada applicable to profits on the consolidated entities are
Grup dalam jumlah sebagai berikut: (lanjutan) follows: (continued)
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Laba konsolidasian sebelum Consolidated income before
beban pajak dan kepentingan tax expense and
nonpengendali 76.417.563 76.403.486 non-controlling interest
Pajak dihitung dengan tarif Tax calculated at applicable
pajak berlaku 13.861.986 13.895.689 tax rates
Dampak pajak penghasilan pada: Income tax effect of:
Bank Mandiri Bank Mandiri
Penghasilan tidak kena pajak Income not subject to
dan pajak final (441.147) (454.027 ) tax and final tax
Beban yang tidak dapat
dikurangkan untuk tujuan Expenses not deductible for
perpajakan 308.056 232.504 tax purposes
Lain-lain - 136.800 Others
(133.091) (84.723)
Entitas Anak 1.342.535 1.427.399 Subsidiaries
Total dampak pajak penghasilan 1.209.444 1.342.677 Total tax effect
Beban pajak penghasilan 15.071.430 15.238.365 Income tax expense
Berdasarkan peraturan perpajakan di Indonesia, According to the taxation laws of Indonesia, Bank
Bank Mandiri dan Entitas Anak menyampaikan Mandiri and Subsidiaries submit the Annual
Surat Pemberitahuan Pajak Tahunan ke kantor Corporate Income Tax Returns to the tax office on
pajak atas dasar self-assessment. Kantor pajak the basis of self assessment. The Directorate
berhak memeriksa atau mengoreksi pajak dalam General of Tax may assess or amend taxes within
jangka waktu 5 (lima) tahun setelah tanggal pajak 5 (five) years from the tax due date.
terutang.
Undang-Undang Republik Indonesia Nomor Law of the Republic of Indonesia Number
7 Tahun 2021 tanggal 29 Oktober 2021 tentang 7 Year 2021 dated 29 October 2021 regarding
Harmonisasi Peraturan Perpajakan (“Undang- Harmonization of Tax Regulations (“Law Number 7
Undang Nomor 7 Tahun 2021”) mengatur bahwa Year 2021”) stipulates that the income tax rate for
tarif pajak penghasilan Wajib Pajak badan dalam domestic corporate taxpayers and permanent
negeri dan bentuk usaha tetap adalah sebesar establishments is 22% (twenty two percent) with
22% (dua puluh dua persen) yang mulai berlaku effect from the 2022 fiscal year onwards.
pada tahun pajak 2022 dan seterusnya.
Berdasarkan Undang-Undang Republik Indonesia Based on Law of the Republic of Indonesia Number
Nomor 7 Tahun 1983 tentang Pajak Penghasilan 7 Year 1983 regarding Income Tax as amended
sebagaimana telah beberapa kali diubah terakhir several times, most recently by Law Number 6 Year
dengan Undang-Undang Nomor 6 Tahun 2023 2023 and Government Regulation of the Republic of
dan Peraturan Pemerintah Republik Indonesia Indonesia Number 55 Year 2022 dated
Nomor 55 Tahun 2022 tanggal 20 Desember 2022 20 December 2022 regarding Amandment of
tentang Penyesuaian Pengaturan di Bidang Pajak Regulations related to Income Tax Sector, domestic
Penghasilan, Wajib Pajak dalam negeri yang taxpayers in the form of public listed companies with
berbentuk Perseroan Terbuka dengan jumlah the total number of paid-up shares traded on the
keseluruhan saham yang disetor diperdagangkan stock exchange in Indonesia at least 40% (forty
pada bursa efek di Indonesia paling sedikit 40% percent) and fulfilling certain requirements, may
(empat puluh persen) dan memenuhi persyaratan obtain a rate of 3% (three percent) lower than the
tertentu, dapat memperoleh tarif sebesar 3% (tiga highest existing income tax rate.
persen) lebih rendah dari tarif tertinggi pajak
penghasilan yang ada.
275
Page 1290
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
d. Beban pajak - kini (lanjutan) d. Tax expense - current (continued)
Berdasarkan Peraturan Menteri Keuangan Based on the Regulation of the Minister of Finance
Republik Indonesia Nomor 40 Tahun 2023 tanggal of the Republic of Indonesia Number 40 Year 2023
11 April 2023 tentang Bentuk dan Tata Cara dated 11 April 2023 concerning Forms and
Penyampaian Laporan Serta Daftar Wajib Pajak Procedures for Submitting Reports and Lists of
Dalam Rangka Pemenuhan Persyaratan Taxpayers regarding to Fulfilment of Requirements
Penurunan Tarif Pajak Penghasilan Bagi Wajib for Reduction of Income Tax Rates for Domestic
Pajak Dalam Negeri Yang Berbentuk Perseroan Taxpayers in the Form of Public Companies,
Terbuka, Wajib Pajak harus menyampaikan taxpayers must submit monthly reports on share
laporan bulanan kepemilikan saham atas emiten ownership of issuers or public companies and
atau perusahaan publik dan rekapitulasi yang recapitulations that have been reported from the
telah dilaporkan dari Biro Administrasi Efek dan Securities Administration Bureau and reports of
laporan kepemilikan saham yang memiliki share ownership that have special relations as part
hubungan istimewa sebagai bagian dari SPT of the Annual Income Tax Return for each Fiscal
Tahunan PPh untuk setiap Tahun Pajak. Year.
Berdasarkan Surat Keterangan Based on Statement Letter No. DE/I/2026-0213
No. DE/I/2026-0213 tanggal 6 Januari 2026 dated 6 January 2026 regarding Monthly Report of
perihal Laporan Bulanan Kepemilikan Saham Share Ownership of Issuers or Public Companies
Emiten atau Perusahaan Publik dan Rekapitulasi and Reported Recapitulation (Form of POJK
yang Telah Dilaporkan (Formulir Lampiran POJK Appendix No. 10/POJK.04/2020) from
No. 10/POJK.04/2020) dari PT Datindo Entrycom PT Datindo Entrycom (Administrative Bureau
(Biro Administrasi Efek atau BAE), yang Securities or BAE), which was submitted to Bank
disampaikan kepada Bank Mandiri, dimana BAE Mandiri, where the BAE stated that Bank Mandiri
menyatakan Bank Mandiri telah memenuhi had complied with the provisions of Article 65 of
ketentuan Pasal 65 Peraturan Pemerintah Government Regulation of the Republic of
Republik Indonesia Nomor 55 Tahun 2022 tanggal Indonesia No. 55 Year 2022 dated 20 December
20 Desember 2022 tentang Penyesuaian 2022 regarding Amendment of Regulations related
Pengaturan di Bidang Pajak Penghasilan. to Income Tax Sector. Regulation of the Minister of
Peraturan Menteri Keuangan Republik Indonesia Finance of the Republic of Indonesia Number 40
Nomor 40 Tahun 2023. Year 2023.
Bank berkeyakinan bahwa Bank akan memenuhi The Bank believes that the Bank will fulfil
persyaratan untuk memperoleh fasilitas the requirements to obtain the income tax
penurunan tarif pajak penghasilan untuk tahun rate reduction facility for the year ended
yang berakhir pada tanggal 31 Desember 2025 31 December 2025 and 2024 in accordance with
dan 2024 sesuai ketentuan perpajakan tersebut di the tax provisions mentioned above, so that Bank
atas, sehingga untuk pajak penghasilan badan Mandiri's corporate income tax for the year ended
Bank Mandiri untuk tahun yang berakhir pada 31 December 2025 is calculated using the tax rate
tanggal 31 Desember 2025 dihitung dengan 19%.
menggunakan tarif pajak 19%.
Pemerintah Indonesia, melalui Kementerian The Indonesian government, through the Ministry of
Keuangan, menerbitkan Peraturan Menteri Finance, issued the Regulation of the Minister of
Keuangan Republik Indonesia Nomor 136 Tahun Finance of the Republic of Indonesia Number 136
2024 (PMK-136/2024) tentang Pengenaan Pajak of 2024 (PMK-136/2024) regarding the Imposition of
Minimum Global Berdasarkan Kesepakatan Global Minimum Tax Based on International
Internasional sebagai dasar hukum implementasi Agreements as the legal basis for the
OECD Pilar Dua di Indonesia. implementation of the OECD Pillar Two in
Indonesia.
Grup berada dalam lingkup aturan model OECD The Group is within the scope of the OECD Pillar
Pilar Dua dan menerapkan pengecualian dalam Two model rules and applied the exception to
mengakui serta mengungkapkan informasi recognizing and disclosing information about
mengenai aset dan liabilitas pajak tangguhan deferred tax assets and liabilities relating to Pillar
yang terkait dengan pajak penghasilan Pilar Dua Two income taxes from 1 January 2025.
mulai tanggal 1 Januari 2025.
276
Page 1291
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
d. Beban pajak - kini (lanjutan) d. Tax expense - current (continued)
Peraturan Pilar Dua telah disahkan atau secara Pillar Two legislation has been enacted or
substansial disahkan di beberapa yurisdiksi substantially enacted in certain jurisdictions in which
tempat Grup beroperasi. Peraturan tersebut mulai the Group operates. The legislation has become
berlaku untuk tahun fiskal Grup yang berakhir effective for the Group’s financial year ended after
setelah tanggal 31 Desember 2024. Grup 31 December 2024. The Group is in scope of the
termasuk dalam lingkup peraturan yang telah enacted or substantially enacted legislation and has
disahkan atau secara substansial disahkan dan performed an assessment of the Group’s potential
telah melakukan penilaian atas potensi eksposur exposure to Pillar Two income taxes.
Grup terhadap pajak penghasilan Pilar Dua.
Berdasarkan penilaian Safe Harbour yang Based on Safe Harbour assessment performed by
dilakukan Grup pada seluruh yurisdiksi tempat the Group across all jurisdictions in which it
Grup beroperasi, hasilnya terdapat 4 (empat) dari operates, the results show that 4 (four) out of 9
9 (sembilan) yurisdiksi yang lolos kriteria, (nine) jurisdictions met the Safe Harbour criteria, so
sehingga dampak pajak tambahan Pilar Dua akan the Pillar Two top-up tax impact is considered nil for
dianggap nol untuk 4 (empat) yurisdiksi tersebut. these 4 (four) jurisdictions. Meanwhile, in the 5 (five)
Sedangkan pada 5 (lima) yurisdiksi tempat Grup jurisdictions where the Group operates that have
beroperasi yang belum memenuhi penilaian Safe not met the Safe Harbour assessment, following the
Harbour, setelah dilakukan perhitungan GloBE model rules full calculation, the effective tax
menyeluruh berdasarkan aturan model GloBE, rate in these jurisdictions is estimated to be above
tarif pajak efektif diestimasikan berada di atas 15%. Therefore, the Group is not expected to have
15%. Dengan demikian, Grup diestimasikan tidak Pillar Two income taxes exposure.
memiliki tambahan beban pajak penghasilan Pilar
Dua.
Perhitungan Pajak Penghasilan badan untuk The calculation of Corporate Income Tax for the
tahun yang berakhir pada tanggal 31 Desember years ended 31 December 2024 are in accordance
2024 adalah sesuai dengan SPT Tahunan Bank. with the Bank’s Annual Tax Return.
e. Aset pajak tangguhan - neto e. Deferred tax assets - net
Pajak tangguhan yang timbul dari perbedaan Deferred tax arises from temporary differences
temporer antara nilai buku menurut komersial dan between book value based on commercial and tax
menurut pajak adalah sebagai berikut: purposes are as follows:
31 Desember 2025/31 December 2025
Dikreditkan/ Pengalihan
(dibebankan) pengendalian
Saldo ke laba rugi/ Dibebankan atas entitas Saldo
awal/ Credited/ ke ekuitas/ anak/ akhir/
Beginning (charged) to Charged to Control transfer Ending
balance profit or loss equity of a subsidiary balance
Bank Mandiri Bank Mandiri
Aset pajak tangguhan: Deferred tax assets:
Allowance for
Cadangan kerugian penurunan nilai impairment losses
kredit yang diberikan for loans and sharia
dan piutang/pembiayaan syariah 3.706.838 (3.080.084) - - 626.754 receivables/financing
Penyisihan biaya uang penghargaan Provisions for post-employment
pegawai dan cadangan benefit expense, provision
atas bonus dan insentif, for bonuses, leave and
cuti dan THR pegawai 772.112 124.877 53.889 - 950.878 holiday (THR) entitlements
Cadangan kerugian penurunan nilai Allowance for impairment losses
aset keuangan selain on financial assets
kredit yang diberikan other than loans and sharia
dan piutang/pembiayaan syariah 627.406 (4.751) - - 622.655 receivables/financing
277
Page 1292
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
e. Aset pajak tangguhan - neto (lanjutan) e. Deferred tax assets - net (continued)
Pajak tangguhan yang timbul dari perbedaan Deferred tax arises from temporary differences
temporer antara nilai buku menurut komersial dan between book value based on commercial and tax
menurut pajak adalah sebagai berikut: (lanjutan) purposes are as follows: (continued)
31 Desember 2025/31 December 2025
Dikreditkan/ Pengalihan
(dibebankan) pengendalian
Saldo ke laba rugi/ Dibebankan atas entitas Saldo
awal/ Credited/ ke ekuitas/ anak/Control akhir/
Beginning (charged) to Charged to transfer of a Ending
balance profit or loss equity subsidiary balance
Kerugian/(keuntungan) yang Unrealised loss/(gain) from
belum direalisasi dari decrease/(increase) in fair
penurunan/(kenaikan) nilai wajar value of marketable securities
efek-efek dan obligasi and government bonds
pemerintah - diukur pada - measured at fair value
nilai wajar melalui pendapatan through other
komprehensif lain 925.025 - (636.038) - 288.987 comprehensive income
Penyisihan atas estimasi kerugian Allowance for estimated losses
yang timbul dari kasus hukum 12.837 (221) - - 12.616 arising from legal cases
Penyisihan kerugian Allowance for possible losses
properti terbengkalai 13.173 - - - 13.173 on abandoned properties
Penyisihan kerugian Allowance for possible losses
agunan yang diambil alih 53.396 - - - 53.396 on repossessed asset
Penyisihan kerugian aset Provision for losses on
lain-lain - 232.490 - - 232.490 other assets
Aset pajak tangguhan 6.110.787 (2.727.689) (582.149) - 2.800.949 Deferred tax assets
Liabilitas pajak tangguhan: Deferred tax liabilities:
Kerugian/(keuntungan) yang Unrealised loss/(gain) from
belum direalisasi dari decrease/(increase) in fair
penurunan/(kenaikan) nilai wajar value of marketable securities
efek-efek dan obligasi and government bonds -
pemerintah - diukur pada measured at fair value
nilai wajar melalui laba rugi (40.550) (49.936) - - (90.486) through profit & loss
Nilai buku aset tetap (84.273) (59.805) - - (144.078) Net book value of fixed assets
Estimasi kerugian atas Estimated losses on
komitmen dan commitments and
kontinjensi (145.087) (41.869) - - (186.956) contingencies
Aset pajak tangguhan neto - Deferred tax assets -
Bank Mandiri saja 5.840.877 (2.879.299) (582.149) - 2.379.429 Bank Mandiri only
Aset pajak tangguhan - Deferred tax assets
Entitas Anak 2.512.577 (107.671) (130.065) - 2.274.841 - Subsidiaries
Total aset pajak tangguhan Total consolidated
konsolidasian - neto 8.353.454 (2.986.970) (712.214) - 4.654.270 deferred tax assets - net
Liabilitas pajak tangguhan Defered tax liabilities
Entitas Anak (9.278) - (18.718) - (27.996) Subsidiaries
31 Desember 2024/31 December 2024
Dikreditkan/ Pengalihan
(dibebankan) pengendalian
Saldo ke laba rugi/ Dibebankan atas entitas Saldo
awal/ Credited/ ke ekuitas/ anak/Control akhir/
Beginning (charged) to Charged to transfer of a Ending
balance profit or loss equity subsidiary balance
Bank Mandiri Bank Mandiri
Aset pajak tangguhan: Deferred tax assets:
Allowance for
Cadangan kerugian penurunan nilai impairment losses
kredit yang diberikan for loans and sharia
dan piutang/pembiayaan syariah 5.017.117 (1.310.279) - - 3.706.838 receivables/financing
Penyisihan biaya uang penghargaan Provisions for post-employment
pegawai dan cadangan benefit expense, provision
atas bonus dan insentif, for bonuses, leave and
cuti dan THR pegawai 1.583.956 (811.439) (405) - 772.112 holiday (THR) entitlements
278
Page 1293
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
e. Aset pajak tangguhan - neto (lanjutan) e. Deferred tax assets - net (continued)
31 Desember 2024/31 December 2024
Dikreditkan/ Pengalihan
(dibebankan) pengendalian
Saldo ke laba rugi/ Dibebankan atas entitas Saldo
awal/ Credited/ ke ekuitas/ anak/ akhir/
Beginning (charged) to Charged to Control transfer Ending
balance profit or loss equity of a subsidiary balance
Cadangan kerugian penurunan nilai Allowance for impairment losses
aset keuangan selain on financial assets
kredit yang diberikan other than loans and sharia
dan piutang/pembiayaan syariah 663.574 (36.168) - - 627.406 receivables/financing
Kerugian/(keuntungan) yang Unrealised loss/(gain) from
belum direalisasi dari decrease/(increase) in fair
penurunan/(kenaikan) nilai wajar value of marketable securities
efek-efek dan obligasi and government bonds
pemerintah - diukur pada - measured at fair value
nilai wajar melalui pendapatan through other
komprehensif lain 811.128 - 113.897 - 925.025 comprehensive income
Penyisihan atas estimasi kerugian Allowance for estimated losses
yang timbul dari kasus hukum 17.041 (4.204) - - 12.837 arising from legal cases
Penyisihan kerugian Allowance for possible losses
properti terbengkalai 13.194 (21) - - 13.173 on abandoned properties
Penyisihan kerugian Allowance for possible losses
agunan yang diambil alih 53.396 - - - 53.396 on repossessed asset
Aset pajak tangguhan 8.159.406 (2.162.111) 113.492 - 6.110.787 Deferred tax assets
Liabilitas pajak tangguhan: Deferred tax liabilities:
Kerugian/(keuntungan) yang Unrealised loss/(gain) from
belum direalisasi dari decrease/(increase) in fair
penurunan/(kenaikan) nilai wajar value of marketable securities
efek-efek dan obligasi and government bonds -
pemerintah - diukur pada measured at fair value
nilai wajar melalui laba rugi (35.666) (4.884) - - (40.550) through profit & loss
Nilai buku aset tetap (108.089) 23.816 - - (84.273) Net book value of fixed assets
Estimasi kerugian atas Estimated losses on
komitmen dan commitments and
kontinjensi (140.951) (4.136) - - (145.087) contingencies
Aset pajak tangguhan neto - Deferred tax assets -
Bank Mandiri saja 7.874.700 (2.147.315) 113.492 - 5.840.877 Bank Mandiri only
Aset pajak tangguhan - Deferred tax assets
Entitas Anak 2.304.544 255.983 (1.003) (46.947) 2.512.577 - Subsidiaries
Total aset pajak tangguhan Total consolidated
konsolidasian - neto 10.179.244 (1.891.332) 112.489 (46.947) 8.353.454 deferred tax assets - net
Liabilitas pajak tangguhan Defered tax liabilities
Entitas Anak - - (9.278) - (9.278) Subsidiaries
Aset pajak tangguhan dihitung dengan Deferred tax assets are calculated using applicable
menggunakan tarif pajak yang berlaku atau tax rate or substantially enacted tax rate at
secara substansial telah berlaku pada tanggal consolidated statement of financial position dates.
laporan posisi keuangan konsolidasian.
Manajemen berpendapat bahwa terdapat Management believes that it is possible that future
kemungkinan besar jumlah laba fiskal pada masa taxable income will be available to be utilised against
mendatang akan memadai untuk the temporary difference, which resulted in deferred
mengkompensasi perbedaan temporer yang tax assets.
menimbulkan aset pajak tangguhan tersebut.
279
Page 1294
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
e. Aset pajak tangguhan - neto (lanjutan) e. Deferred tax assets - net (continued)
Berdasarkan Peraturan Menteri Keuangan Based on the Regulation of the Minister of Finance of
Republik Indonesia Nomor 74 Tahun 2024 ("PMK- the Republic of Indonesia Number 74 Year 2024
74") tentang Pembentukan Cadangan Piutang Tak ("PMK-74") concerning the Establishment of
Tertagih yang Boleh Dikurangkan dari Reserves for Uncollectible Receivables that Can Be
Penghasilan Bruto, terdapat perubahan pada Deductible from Gross Income, there are changes to
ketentuan perhitungan penyisihan piutang tak the provisions for calculating the allowance for
tertagih yang boleh dikurangkan dari penghasilan uncollectible receivables that can be deducted from
bruto. Selish lebih antara saldo awal cadangan gross income. The excess difference between the
piutang tak tertagih tahun 2024 yang dihitung initial balance of the 2024 uncollectible receivables
menggunakan PMK-74 dan saldo akhir cadangan reserve calculated using PMK-74 and the final
piutang tak tertagih tahun 2023 yang dihitung balance of the 2023 uncollectible receivables reserve
menggunakan peraturan sebelumnya akan diakui calculated using the previous regulation will be
oleh Bank sebagai beban yang dapat dikurangkan recognised by the Bank as a deductible expense in
pada tahun fiskal 2024 dan 2025. Terkait dengan the 2024 and 2025 fiscal years. Related to this, the
hal tersebut, aset pajak tangguhan yang deferred tax assets utilized by the Bank in fiscal year
dimanfaatkan Bank pada tahun fiskal 2025 adalah 2025 are Rp3,069,947.
sebesar Rp3.069.947.
f. Surat ketetapan pajak f. Tax assessment letter
Tahun pajak 2016 Fiscal year 2016
Berdasarkan hasil pemeriksaan pajak oleh Kantor Based on the result of the tax audit from Tax Office
Pajak, pada tanggal 17 November 2020, Bank on 17 November 2020, the Bank has received an
telah menerima Surat Ketetapan Pajak Kurang Underpayment Tax Assessment (SKPKB) on
Bayar (SKPKB) atas PPh Badan untuk tahun fiskal Corporate Income tax for the 2016 fiscal year
2016 sebesar Rp1.293.817 (termasuk denda) amounted to Rp1,293,817 (including penalties),
dimana yang disetujui oleh Bank hanya sebesar which was accepted by the Bank for only Rp175,592
Rp175.592 dan dicatat sebagai beban pajak kini - and recorded as current tax expense - prior year in
tahun sebelumnya di laporan laba rugi konsolidasi the 2020 consolidated statement of profit or loss. On
tahun 2020. Pada tanggal 27 November 2020, 27 November 2020, Bank has paid all SKPKB
Bank telah melakukan pembayaran atas seluruh Corporate Income Tax and has submitted an
SKPKB PPh Badan sebesar Rp1.118.225 ke objection letter for the SKPKB amounted to
Kantor Pajak. Rp1,118,225 to the Tax Office.
Pada tanggal 17 November 2020, Bank juga On 17 November 2020, the Bank also received
menerima SKPKB atas PPh Pasal 21 sebesar SKPKB on Income Tax Article 21 amounted to
Rp31.492 dan Pajak Pertambahan Nilai (PPN) Rp31,492 and Value Added Tax (VAT) also the tax
berikut Surat Tagihan Pajak (STP) sebesar collection letter (STP) amounted to Rp128,766
Rp128.766 (termasuk denda) untuk tahun fiskal (including penalties) for the 2016 fiscal year.
2016. Pada tanggal 27 November 2020, Bank On 27 November 2020, Bank has paid all the
telah melakukan pembayaran atas seluruh SKPKB, and will not submit an objection to SKPKB
SKPKB tersebut. Bank tidak akan mengajukan Article 21 amounted to Rp31,492 and SKPKB VAT
keberatan atas SKPKB PPh Pasal 21 sebesar amounted to Rp128,766. All underpayments are
Rp31.492 dan SKPKB PPN sebesar Rp128.766. charged to the 2020 consolidated statement of profit
Seluruh kurang bayar tersebut dibebankan ke or loss.
laporan laba rugi konsolidasian tahun 2020.
Jumlah pembayaran atas SKPKB yang tidak The total payment for the SKPKB that was not
disetujui di atas sebesar Rp1.118.225 dimana approved above amounted to Rp1,118,225 where
Bank mengajukan keberatan, dicatat sebagai the Bank filed an objection, was recorded as
pajak dibayar dimuka pada tanggal 31 Desember prepaid tax on 31 December 2021. The Bank has
2021. Bank telah mengajukan surat keberatan submitted an objection letter to the SKPKB for
atas SKPKB PPh Badan yang tidak disetujui Corporate Income Tax (CIT) which was not
sebesar Rp1.118.225 ke Kantor Pajak pada approved amounted to Rp1,118,225 to Tax Office
tanggal 10 Februari 2021. on 10 February 2021.
280
Page 1295
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
f. Surat ketetapan pajak (lanjutan) f. Tax assessment letter (continued)
Tahun pajak 2016 (lanjutan) Fiscal year 2016 (continued)
Pada tanggal 7 Februari 2022, Bank telah On 7 February 2022, the Bank received the decision
menerima hasil putusan keberatan PPh Badan, on objection to CIT which reduced the amount of tax
yang mengurangi jumlah pajak dalam surat in the objection letter from Rp1,118,225 to
keberatan dari Rp1.118.225 menjadi Rp213.760. Rp213,760. On 21 March 2022, the Bank received
Pada tanggal 21 Maret 2022, Bank telah a tax refund for the objection to Corporate Income
menerima pengembalian pajak atas hasil putusan Tax in the amount of Rp909,489 and recorded it as
keberatan PPh Badan tersebut sebesar a deduction from prepaid tax payments. The Bank
Rp909.489 dan dicatat sebagai pengurang did not agree with the results of the objection
pembayaran pajak dibayar dimuka. Bank tidak decision and has submitted an appeal to the Tax
setuju dengan hasil putusan keberatan dan telah Court on 28 April 2022. As of the authorisation date
mengajukan banding ke Pengadilan Pajak pada of these consolidated financial statements, the
tanggal 28 April 2022. Sampai dengan tanggal appeal process at the Tax Court is still ongoing.
otorisasi laporan keuangan konsolidasian ini,
proses banding di Pengadilan Pajak masih
berlangsung.
34. LIABILITAS IMBALAN KERJA 34. EMPLOYEE BENEFIT LIABILITIES
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Penyisihan biaya uang penghargaan Provision for post-employment
pegawai (Catatan 51) 4.018.305 3.495.175 benefit (Note 51)
Provisions for bonuses,
Cadangan atas bonus, insentif, incentive, leave and
cuti dan THR 3.881.278 3.664.843 holiday (THR) entitlements
Total 7.899.583 7.160.018 Total
Penyisihan biaya uang penghargaan pegawai meliputi Provision for post-employment benefit such as pension
uang pensiun dan remunerasi jangka panjang lainnya fund and other long term remuneration are in
sesuai dengan kebijakan Bank dan Entitas Anak yang accordance with the Bank and Subsidiaries’ policy which
dihitung dengan perhitungan aktuaris. are calculated using actuarial calculation.
35. LIABILITAS LAIN-LAIN 35. OTHER LIABILITIES
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Liabilitas dividen 9.324.158 - Dividend liabilities
Pendapatan diterima dimuka Deferred income
yang tidak teratribusi 4.162.714 4.242.085 (not directly attributable)
Liabilitas sewa 3.937.833 1.481.045 Lease liabilities
Liabilitas terkait dengan transaksi Liabilities related to customers
transfer nasabah 3.642.477 815.693 transfer transactions
Liabilitas terkait dengan Liabilities related to ATM and
transaksi ATM dan kartu kredit 2.915.565 4.498.184 credit card transactions
Utang transaksi nasabah 2.267.956 1.560.159 Customers transaction payables
Liabilitas kepada pihak ketiga 1.867.823 2.093.113 Liabilities to third parties
Liabilitas terkait dengan transaksi Liabilities related to treasury
treasuri 1.017.652 87.682 transactions
Liabilitas terkait dengan unit-link 834.897 742.344 Liabilities related to unit-link
Pendapatan diterima dimuka Deferred income
yang teratribusi 722.505 1.117.656 (directly attributable)
Setoran jaminan 648.929 998.341 Guarantee deposits
Liabilitas kepada dealer 604.698 667.172 Liabilities to dealer
281
Page 1296
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. LIABILITAS LAIN-LAIN (lanjutan) 35. OTHER LIABILITIES (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah (lanjutan) Rupiah (continued)
Liabilitas transaksi asuransi 289.333 707.508 Insurance transaction liabilities
Liabilitas zakat 253.691 235.682 Zakat liabilities
Liabilitas spot 19.918 15.586 Spot liabilities
Liabilitas dana pensiun dan Pension fund and
JHT pensiun 1.687 800.295 pension plan liabilities
Lain-lain 2.072.204 1.891.223 Others
Total 34.584.040 21.953.768 Total
Mata uang asing Foreign currencies
Pendapatan diterima dimuka Deferred income
yang tidak teratribusi 2.495.024 2.075.283 (not directly attributable)
Term Deposits Valas Foreign Exchange Term
Devisa Hasil Ekspor 1.113.056 3.862.800 Deposits from Export Activities
Liabilitas terkait dengan transaksi Customers transfer
transfer nasabah transactions
(Catatan 62.B.(iv)) 1.058.177 768.298 (Note 62.B.(iv))
Liabilitas terkait dengan transaksi Liabilities related to trade
trade finance 892.378 422.451 finance transactions
Setoran jaminan (Catatan 62.B.(iv)) 498.706 369.906 Guarantee deposits (Note 62.B.(iv))
Liabilitas sewa (Catatan 62.B.(iv)) 91.712 135.535 Lease liabilities (Note 62.B.(iv))
Liabilitas terkait dengan Liabilities related to ATM and
transaksi ATM dan kartu kredit credit card transactions
(Catatan 62.B.(iv)) 32.923 22.379 (Note 62.B.(iv))
Liabilitas kepada pihak ketiga 28.438 487.337 Liabilities to third parties
Liabilitas transaksi asuransi 20.725 19.961 Insurance transaction liabilities
Liabilitas terkait dengan transaksi Liabilities related to
treasuri 5.043 317.456 treasury transactions
Pendapatan diterima dimuka Deferred income
yang teratribusi 3.235 - (directly attributable)
Liabilitas spot 521 - Spot liabilities
Liabilitas terkait dengan unit-link - 5.184 Liabilities related to unit-link
Liabilitas transaksi nasabah - 4.893 Liabilities related to customers
Lain-lain 1.515.690 2.211.648 Others
Total 7.755.628 10.703.131 Total
42.339.668 32.656.899
Pendapatan diterima dimuka yang tidak teratribusi Non directly attributable deferred income consists
secara langsung terdiri dari pendapatan provisi/komisi of provisions/commissions of loans and sharia
kredit dan piutang/pembiyaan syariah yang tidak terkait receivables/financing that are not directly attributable to
langsung dengan pemberian kredit dan the unamortised loans and sharia receivables/financing
piutang/pembiyaan syariah yang belum diamortisasi. granted.
Liabilitas terkait dengan transaksi ATM dan kartu kredit Liabilities related to ATM and credit card transactions
terdiri dari liabilitas atas transaksi ATM dalam jaringan consist of liabilities from ATM transactions within ATM
ATM Bersama, ATM Link dan ATM Prima dan liabilitas Bersama, ATM Link and ATM Prima network and
kepada Visa dan Master Card dan JCB untuk transaksi liabilities to Visa and Master Card and JCB for credit card
kartu kredit. transactions.
Utang transaksi nasabah sebagian besar terdiri dari Customer transaction payables mostly consist of
utang yang timbul dari transaksi perdagangan efek payables arising from securities trading transactions of
Entitas Anak. Subsidiaries.
282
Page 1297
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. LIABILITAS LAIN-LAIN (lanjutan) 35. OTHER LIABILITIES (continued)
Liabilitas dana pensiun dan JHT pensiun merupakan Pension fund and pension plan liablities are liabilities of
Liabilitas Entitas Anak (PT Bank Mandiri Taspen) a subsidiary (PT Bank Mandiri Taspen) to retirees,
kepada pensiunan, dimana Entitas Anak berperan where the Subsidiary acts as a distributor of pension
sebagai penyalur dana pensiun dari nasabah Entitas funds from the Subsidiary’s customers to the retirees of
Anak kepada pensiunan nasabah. those customers.
Term Deposits Valas Devisa Hasil Ekspor merupakan Foreign Exchange Term Deposits from Export Activities
suatu instrumen dimana dana devisa hasil ekspor dari is an instrument where foreign exchange from export
rekening khusus eksportir ditempatkan pada Bank proceeds from exporters’ special account are placed in
Indonesia melalui rekening Bank sesuai mekanisme Bank Indonesia through Bank’s accounts in accordance
pasar. with market mechanisms.
Pendapatan diterima dimuka yang teratribusi secara Directly attributable deferred income consists of income
langsung terdiri dari pendapatan provisi/komisi kredit from provisions/commissions of loans and sharia
dan piutang/pembiyaan syariah yang terkait langsung receivables/financing which directly attributable to
dengan pemberian kredit dan piutang/pembiyaan unamortised loans and sharia receivables/financing
syariah yang belum diamortisasi. granted.
Setoran jaminan merupakan jaminan uang tunai yang Guarantee deposit is a cash guarantee deposited by
disetorkan oleh nasabah atas transaksi ekspor, impor customers related to export, import transaction and
dan penerbitan bank garansi. issuance of bank guarantees.
Liabilitas kepada dealer merupakan liabilitas Entitas Liabilities to dealers are liabilities of the Subsidiaries (PT
Anak (PT Mandiri Tunas Finance dan PT Mandiri Mandiri Tunas Finance and PT Mandiri Utama Finance)
Utama Finance) kepada dealer kendaraan bermotor to motor vehicle dealers related to financing provided by
terkait pembiayaan yang diberikan Entitas Anak the Subsidiaries to customers.
kepada nasabah.
Lain-lain terutama terdiri dari rekening antar kantor dan Others mainly consist of interoffice accounts and
liabilitas terkait transaksi perdagangan, titipan dan liabilities related to trade transactions, deposits and
transaksi yang masih harus diselesaikan. transaction remains to be settled.
Pengungkapan liabilitas sewa sebagai berikut: The disclosure of lease liabilities are as follows:
31 Desember 2025/31 December 2025
Beban bunga
atas liabilitas Liabilitas sewa Pengalihan
Penambahan sewa/ yang telah pengendalian
Saldo awal/ sewa/ Interest expense dibayarkan/ atas entitas anak/ Saldo akhir/
Beginning Additions of on lease Payments of Control transfer of Ending
balance lease liabilities liabilities lease liabilities a subsidiary balance
Kategori aset pendasar Underlying assets
Kendaraan bermotor 394.197 157.590 26.736 (283.029) - 295.494 Vehicles
Bangunan - rumah dinas 14.475 85.872 756 (84.517) - 16.586 Building - office residence
Bangunan - gedung kantor 648.939 3.879.007 51.429 (1.464.585) (21.820) 3.092.970 Building - office building
Perlengkapan, peralatan Furniture and fixture, office
kantor dan komputer 558.969 8.824 66.717 (10.015) - 624.495 equipment and computer
Total 1.616.580 4.131.293 145.638 (1.842.146) (21.820) 4.029.545 Total
31 Desember 2024/31 December 2024
Beban bunga Pengalihan
atas liabilitas Liabilitas sewa pengendalian
Penambahan sewa/ yang telah atas entitas
Saldo awal/ sewa/ Interest expense dibayarkan/ anak/Control Saldo akhir/
Beginning Additions of on lease Payments of transfer of a Ending
balance lease liabilities liabilities lease liabilities subsidiary balance
Kategori aset pendasar Underlying assets
Kendaraan bermotor 376.488 268.513 24.317 (275.121) - 394.197 Vehicles
Bangunan - rumah dinas 13.100 103.304 736 (102.665) - 14.475 Building - office residence
Bangunan - gedung kantor 591.568 1.278.943 45.054 (1.249.964) (16.662) 648.939 Building - office building
Perlengkapan, peralatan Furniture and fixture, office
kantor dan komputer 13.812 510.607 58.300 (23.750) - 558.969 equipment and computer
Total 994.968 2.161.367 128.407 (1.651.500) (16.662) 1.616.580 Total
283
Page 1298
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. LIABILITAS LAIN-LAIN (lanjutan) 35. OTHER LIABILITIES (continued)
Liabilitas lain-lain terkait sewa berdasarkan jangka Other liabilities related to leases by period:
waktu:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jangka pendek 207.915 204.450 Short term
Jangka panjang 3.821.630 1.412.130 Long term
Total 4.029.545 1.616.580 Total
Analisis jatuh tempo liabilitas lain-lain terkait sewa Analysis of the maturities of other liabilities related to
sebagai berikut: leases as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
1 tahun 207.915 204.450 1 year
2 tahun 629.273 366.285 2 years
3 tahun 2.895.986 549.115 3 years
4 tahun 158.838 310.600 4 years
5 tahun 112.964 140.907 5 years
> 5 tahun 24.569 45.223 > 5 years
Total 4.029.545 1.616.580 Total
36. PINJAMAN YANG DITERIMA 36. FUND BORROWINGS
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Pihak berelasi Related parties
(h) Lain-lain (Catatan 56) 2.245.296 4.627.957 Others (Note 56) (h)
Pihak ketiga Third parties
(a) Kementerian Pekerjaan
Umum dan Perumahan Rakyat Ministry of Public Work and (a)
(Kemenpupera) 3.138.358 1.877.633 Housing (Kemenpupera)
(g) Bank Indonesia - 18.417.864 Bank Indonesia (g)
(h) Lain-lain 20.657.559 25.778.971 Others (h)
23.795.917 46.074.468
Total 26.041.213 50.702.425 Total
Mata uang asing Foreign currencies
Pihak ketiga Third parties
(b) Direct off-shore loans 33.464.728 29.899.692 Direct off-shore loans (b)
(c) Fasilitas pendanaan
perdagangan 50.938.728 40.445.004 Trade financing facilities (c)
(d) Term Loans 22.215.208 15.974.126 Term Loans (d)
(e) Bilateral Loans 18.321.288 8.047.500 Bilateral Loans (e)
(f) Repo to maturity 2.499.783 559.816 Repo to maturity (f)
(h) Lain-lain 1.191.474 2.287.418 Others (h)
Total (Catatan 62.B.(iv)) 128.631.209 97.213.556 Total (Note 62.B.(iv))
154.672.422 147.915.981
284
Page 1299
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(a) Kementerian Pekerjaan Umum dan Perumahan (a) Ministry of Public Work and Housing
Rakyat (Kemenpupera) (Kemenpupera)
Akun ini merupakan dukungan pemerintah kepada This account represents Government support to
masyarakat berpenghasilan rendah untuk low-income communities for housing financing
pembiayaan perumahan dalam program Fasilitas Liquidity Facility of Housing Financing (Fasilitas
Likuiditas Pembiayaan Perumahan (“FLPP”) Likuiditas Pembiayaan Perumahan) (“FLPP”)
dengan sharing pembiayaan sesuai kesepakatan, program, with financing sharing according to the
saat ini sharing pembiayaan yang berlaku adalah agreement currently the applicable financing
75,00% dana Pemerintah dan 25,00% dana Bank. sharing of 75.00% funds from Government’s fund
PT Bank Mandiri (Persero) Tbk ikut serta sebagai and 25.00% funds from Bank’s fund.
Bank Pelaksana Penyaluran FLPP sejak tahun PT Bank Mandiri (Persero) Tbk has been
2012, tertuang dalam Kesepakatan Bersama participating as the implementing Bank for FLPP
antara Kementerian Pekerjaan Umum dan distribution since 2012, as stipulated in the joint
Perumahan Rakyat No. 13/SKB/DP/2011 dengan aggrement between Ministry of Public Work and
PT Bank Mandiri (Persero) Tbk Housing No. 13/SKB/DP/2011 with PT Bank Mandiri
No. DIR.MOU/015/2011 tentang Penyaluran Dana (Persero) Tbk No. DIR.MOU/015/2011 regarding
FLPP dalam rangka pengadaan perumahan the distribution of FLPP fund for housing acquisition
melalui Kredit/Pembiayaan Pemilikan Rumah through Home Ownership Financing, which
Sejahtera, diperbaharui dengan Kesepakatan renewed by Joint Agreement between the Ministry
Bersama antara Kementerian Perumahan Rakyat of Public Work and Housing No. 07/SKB/M/2012
No. 07/SKB/M/2012 dengan PT Bank Mandiri with PT Bank Mandiri (Persero) Tbk No.
(Persero) Tbk No. DIR.MOU/003/2012 tanggal DIR.MOU/003/2012 dated 15 February 2012
15 Februari 2012 tentang Perubahan regarding Amendments of Joint Agreement, then
Kesepakatan Bersama, diperbaharui kembali the joint agreement Amendment amended between
Kesepakatan Bersama antara Kementerian Ministry of Public Work and Housing No.
Pekerjaan Umum dan Perumahan Rakyat No. 29/MoU/Dp/2020 with PT Bank Mandiri (Persero)
29/MoU/Dp/2020 dengan PT Bank Mandiri Tbk No. DIR.MOU/19/2020 dated 17 December
(Persero) Tbk No. DIR.MOU/19/2020 tanggal 2020 regarding Distribution of Subsidized Home
17 Desember 2020 tentang Penyaluran Kredit Ownership Credit for Low-Income Communities
Pemilikan Rumah Bersubsidi Bagi Masyarakat ("MBR").
Berpenghasilan Rendah (“MBR”).
Pada Tahun 2021 terdapat Pengalihan In 2021, there was a transfer of management
pengelolaan Dana FLPP yang sebelumnya of FLPP Funds which were previously managed
dikelola oleh Badan Layanan Umum Pusat by Badan Layanan Umum Pusat Pengelolaan Dana
Pengelolaan Dana Pembiayaan Perumahan Pembiayaan Perumahan ("PPDPP") transferred to
(“PPDPP”) dialihkan ke Badan Pengelola Badan Pengelola Tabungan Perumahan Rakyat
Tabungan Perumahan Rakyat (“BPTapera”) (“BPTapera”) in accordance with the Tripartite
sesuai dengan Perjanjian Tripartit antara PPDPP, Agreement between PPDPP, BPTapera and
BPTapera dan PT Bank Mandiri (Persero) Tbk No. PT Bank Mandiri (Persero) Tbk
06/PRJ/Pg/2021, No. 10/PKS/BP-TPR/I/12/2021 No. 06/PRJ/Pg/2021, No. 10/PKS/BP-
dan DIR.PKS/40/2021 Tanggal 24 Desember TPR/I/12/2021 and DIR.PKS/40/2021 dated
2021. 24 December 2021.
285
Page 1300
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(a) Kementerian Pekerjaan Umum dan Perumahan (a) Ministry of Public Work and Housing
Rakyat (Kemenpupera) (lanjutan) (Kemenpupera) (continued)
Dalam pelaksanaan program, dilakukan In implementing the program, a cooperation
penandatanganan perjanjian kerjasama yang agreement was signed which is renewed every year
diperbaharui setiap tahun selama PT Bank as long as PT Bank Mandiri (Persero) Tbk
Mandiri (Persero) Tbk ikut serta menjadi Bank participated as the Implementing Bank, with the
Pelaksana, dengan awal perjanjian kerjasama initial cooperation agreement is the Operational
yaitu Perjanjian Kerjasama Operasional antara Cooperation Agreement between Badan Layanan
Badan Layanan Umum Pusat Pembiayaan Umum Pusat Pembiayaan Perumahan
Perumahan Kementerian Perumahan Rakyat Kementerian Perumahan Rakyat of Public Housing
Republik Indonesia pada tahun 2012 tentang of the Republic of Indonesia in 2012 regarding
Penyaluran Dana FLPP Dalam Rangka Perolehan Distribution of FLPP Funds in the Context of
Rumah Melalui KPR Sejahtera Bagi Masyarakat Acquiring a House through Prosperous KPR for
Berpenghasilan Rendah (“MBR”), yang telah Low-Income Communities ("MBR"), which
diperbaharui dengan perjanjian yang terbaru has been updated with the latest agreement,
yaitu Perjanjian Kerjasama antara BPTapera namely the Cooperation Agreement
dan PT Bank Mandiri (Persero) Tbk between BPTapera and PT Bank Mandiri
No. 23/PKS/BP-TPR/I/12/2023 dan (Persero) Tbk No. 23/PKS/BP-TPR/I/12/2023 and
DIR.PKS/38/2023 tentang Penyaluran Dana FLPP DIR.PKS/38/2023 concerning Distribution of FLPP
melalui Kredit/Pembiayaan Pemilikan Rumah Funds through Credit/Financing for Prosperous
Sejahtera/Rumah Sejahtera Bagi Masyarakat Home Ownership/Prosperous Homes for Low-
Berpenghasilan Rendah tanggal 28 Desember Income Communities dated 28 December 2023.
2023.
Baki debet pada tanggal 31 Desember 2025 dan Outstanding balance as of 31 December 2025 and
2024 adalah masing-masing sebesar 2024 were Rp3,138,358 and Rp1,877,633,
Rp3.138.358 dan Rp1.877.633. Fasilitas ini respectively. These facilities are subject to a certain
dikenakan tarif tertentu dari Pemerintah. Jangka rate from the Government. The period of loan and
waktu kredit dan jadwal pelunasannya maksimal repayment schedule are maximum of 240 months
240 bulan (20 tahun). Pengembalian dana (20 years). Repayment (principal and interest
(angsuran pokok dan bunga) kepada BPTapera instalment) to BPTapera are carried out no later
dilaksanakan paling lambat tanggal than 10th of each month.
10 setiap bulannya.
(b) Direct off-shore loans (b) Direct off-shore loans
Rincian pinjaman direct off-shore loans adalah The details of direct off-shore loans are as follows:
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Mata uang asing Foreign currencies
Pihak ketiga Third parties
MUFG Bank, Ltd., Singapura 7.448.358 7.176.281 MUFG Bank, Ltd., Singapore
Oversea-Chinese Banking Oversea-Chinese Banking
Corporation, Singapura 4.166.600 4.020.329 Corporation, Singapore
United Overseas Bank United Overseas Bank
Limited, Singapura 3.798.013 3.662.549 Limited, Singapura
Industrial and Commercial Bank Industrial and Commercial Bank
of China, Ltd, Singapura 2.333.640 1.609.500 of China, Ltd, Singapore
Bank of Communications, Bank of Communications
Singapura 1.667.500 1.609.500 Singapore
China Construction Bank China Construction Bank
Corporation, Singapura 1.667.500 1.609.500 Corporation, Singapore
CTBC Bank Co., Ltd, Singapura 1.667.500 1.609.500 CTBC Bank Co., Ltd, Singapore
Development Bank Singapura, Development Bank Singapore,
Limited 1.665.350 1.606.078 Limited
Taipei Fubon Bank, Singapura 1.665.350 1.606.078 Taipei Fubon Bank, Singapore
Sumitomo Mitsui Banking Sumitomo Mitsui Banking
Corporation 1.334.000 - Corporation
The Hongkong and Shanghai The Hongkong and Shanghai
Banking Corporation, Banking Corporation,
Ltd, Singapura 999.210 1.606.078 Ltd, Singapore
Standard Chartered Bank, Standard Chartered Bank,
Singapura 992.525 - Singapore
Bank of China, Singapura 967.150 128.760 Bank of China, Singapore
286
Page 1301
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
Rincian pinjaman direct off-shore loans adalah The details of direct off-shore loans are as follows:
sebagai berikut: (lanjutan) (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Mata uang asing (lanjutan) Foreign currencies (continued)
Pihak ketiga (lanjutan) Third parties (continued)
Taishin International Bank 833.473 804.213 Taishin International Bank
Bank of Taiwan 749.834 724.275 Bank of Taiwan
The Saudi National Bank 725.000 - The Saudi National Bank
DZ Bank AG, Singapura 333.500 - DZ Bank AG, Singapore
The Shanghai Commercial The Shanghai Commercial
and Savings Bank Ltd 333.500 - and Savings Bank Ltd
KEB Hana Bank 116.725 - KEB Hana Bank
China Development Bank China Development Bank
- Tranche A - 1.503.004 Tranche A -
- Tranche B - 624.047 Tranche B -
33.464.728 29.899.692
MUFG Bank, Ltd., Singapura MUFG Bank, Ltd., Singapore
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore June 2026 36 + certain margin USD 200.000.000 3.335.000 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore June 2026 36 + certain margin USD 155.000.000 2.584.625 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore June 2026 36 + certain margin USD 92.000.000 1.534.100 loans
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (321.886) (5.367) costs
446.678.114 7.448.358
31 Desember 2024/31 December 2024
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore June 2026 36 + certain margin USD 200.000.000 3.219.000 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore June 2026 36 + certain margin USD 155.000.000 2.494.725 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore June 2026 36 + certain margin USD 92.000.000 1.480.740 loans
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (1.129.851) (18.184) costs
445.870.149 7.176.281
287
Page 1302
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
MUFG Bank, Ltd., Singapura (lanjutan) MUFG Bank, Ltd., Singapore (continued)
Bank Mandiri memperoleh beberapa fasilitas Bank Mandiri obtained several unsecured loan
pinjaman tanpa agunan dari MUFG Bank, Ltd., facilities from MUFG Bank, Ltd., Singapore with
Singapura dengan nominal yang beragam dengan various nominal amounts and SOFR interest rates
tingkat bunga SOFR 3 (tiga) bulan ditambah of 3 (three) months plus a certain margin. The loan
marjin tertentu. Fasilitas pinjaman tersebut facility has a maturity of more than one (1) year
memiliki jatuh tempo lebih dari 1 (satu) tahun yang and will mature on 15 June 2026.
akan jatuh tempo pada tanggal 15 Juni 2026.
Oversea-Chinese Banking Corporation, Oversea-Chinese Banking Corporation,
Singapura Singapura
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Oversea-Chinese + marjin tertentu/
Direct off-shore Banking Corporation, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 150.000.000 2.501.250 loans
TSOFR (3 bulan)
Oversea-Chinese + marjin tertentu/
Direct off-shore Banking Corporation, 26 Agustus/ TSOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 70.000.000 1.167.250 loans
TSOFR (3 bulan)
Oversea-Chinese + marjin tertentu/
Direct off-shore Banking Corporation, 26 Agustus/ TSOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 30.000.000 500.250 loans
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (128.906) (2.150) costs
249.871.094 4.166.600
31 Desember 2024/31 December 2024
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Oversea-Chinese + marjin tertentu/
Direct off-shore Banking Corporation, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 150.000.000 2.414.250 loans
TSOFR (3 bulan)
Oversea-Chinese + marjin tertentu/
Direct off-shore Banking Corporation, 26 Agustus/ TSOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 70.000.000 1.126.650 loans
TSOFR (3 bulan)
Oversea-Chinese + marjin tertentu/
Direct off-shore Banking Corporation, 26 Agustus/ TSOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 30.000.000 482.850 loans
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (212.590) (3.421) costs
249.787.410 4.020.329
288
Page 1303
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
Oversea-Chinese Banking Corporation, Oversea-Chinese Banking Corporation,
Singapura (lanjutan) Singapura (continued)
Bank Mandiri memperoleh fasilitas pinjaman tanpa Bank Mandiri obtained loan facility without collateral
agunan dari Oversea-Chinese Bank Corporation, from Oversea-Chinese Bank Corporation,
Singapura dengan nominal beragam dengan Singapore with various nominal amounts with the
tingkat bunga SOFR 3 (tiga) bulan ditambah interest rate of SOFR 3 (three) months plus certain
marjin tertentu. Fasilitas pinjaman ini memiliki margin. The loan facilities have a tenor more than 1
tenor lebih dari 1 (satu) tahun dan akan jatuh (one year) and will mature on 24 December 2026
tempo pada tanggal 24 Desember 2026 dan and 26 August 2027.
26 Agustus 2027.
United Overseas Bank Limited, Singapura United Overseas Bank Limited, Singapore
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 99.895.809 1.665.763 loans
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 26 Agustus/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 36 + certain margin USD 70.000.000 1.167.250 loans
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 26 Agustus/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 36 + certain margin USD 29.871.094 498.100 loans
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 28.000.000 466.900 loans
227.766.903 3.798.013
31 Desember 2024/31 December 2024
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 99.770.783 1.605.811 loans
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 26 Agustus/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 36 + certain margin USD 70.000.000 1.126.650 loans
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 29.787.410 479.428 loans
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 28.000.000 450.660 loans
227.558.193 3.662.549
289
Page 1304
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
United Overseas Bank Limited, Singapura United Overseas Bank Limited, Singapore
(lanjutan) (continued)
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without collateral
tanpa agunan dari United Overseas Bank Limited, from United Overseas Bank Limited, Singapore with
Singapura dengan nominal beragam dan tingkat various nominal amounts with the interest rate of
bunga SOFR 3 (tiga) bulan ditambah marjin SOFR 3 (three) months plus a certain margin. The
tertentu. Fasilitas pinjaman ini memiliki tenor lebih loan facilities have a tenor more than 1 (one) year
dari 1 (satu) tahun dan akan jatuh tempo pada and will mature on 24 December 2026 to 26 August
tanggal 24 Desember 2026 sampai 26 Agustus 2027.
2027.
Industrial and Commercial Bank of China, Ltd, Industrial and Commercial Bank of China., Ltd,
Singapura Singapore
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore ICBC Bank., Ltd., 26 Juli/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore July 2027 45 + certain margin USD 100.000.000 1.667.500 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore ICBC Bank., Ltd., 26 Agustus/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 36 + certain margin USD 12.000.000 200.100 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore ICBC Bank., Ltd., 26 Agustus/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 36 + certain margin USD 28.000.000 466.900 loans
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (51.563) (860) costs
139.948.437 2.333.640
31 Desember 2024/31 December 2024
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore ICBC Bank., Ltd., 26 Juli/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore July 2027 45 + certain margin USD 100.000.000 1.609.500 loans
100.000.000 1.609.500
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained an unsecured loan facility
tanpa agunan dari Industrial and Commercial from Industrial and Commercial Bank of China, Ltd.,
Bank of China, Ltd, Singapura sebesar Singapore amounting to USD100,000,000 (full
USD100.000.000 (nilai penuh) dengan tingkat amount), bearing interest at the 3-month SOFR plus
bunga SOFR 3 (tiga) bulan ditambah marjin a certain margin. This loan facility will mature on
tertentu. Fasilitas pinjaman ini akan jatuh tempo 26 July 2027.
pada tanggal 26 Juli 2027.
290
Page 1305
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
Industrial and Commercial Bank of China, Ltd, Industrial and Commercial Bank of China., Ltd,
Singapura (lanjutan) Singapore (continued)
Efektif per tanggal 27 Mei 2025, Bank Mandiri Effective as of 27 May 2025, Bank Mandiri has
memiliki outstanding fasilitas pinjaman tanpa outstanding unsecured loan facilities from Industrial
agunan dari Industrial and Commercial Bank of and Commercial Bank of China, Ltd., Singapore,
China, Ltd, Singapura sebesar USD12.000.000 amounting to USD12,000,000 and USD28,000,000
dan USD28.000.000 (nilai penuh) dengan tingkat (full amounts), bearing interest at the 3-month SOFR
bunga SOFR 3 (tiga) bulan ditambah marjin plus a certain margin. These facilities originated from
tertentu, yang berasal dari pengalihan sebagian the transfer of a portion of the loan from The
pinjaman The Hongkong and Shanghai Banking Hongkong and Shanghai Banking Corporation, Ltd.,
Corporation, Ltd., Singapura. Fasilitas pinjaman Singapore. The loan facilities have a tenor of more
ini memiliki tenor lebih dari 1 (satu) tahun dan akan than one (1) year and will mature on 26 August 2027.
jatuh tempo pada tanggal 26 Agustus 2027.
Bank of Communications, Singapura Bank of Communications, Singapore
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Bank Of + marjin tertentu/
Direct off-shore Communications, 27 Agustus/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 100.000.000 1.667.500 loans
100.000.000 1.667.500
31 Desember 2024/31 December 2024
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Bank Of + marjin tertentu/
Direct off-shore Communications, 27 Agustus/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 100.000.000 1.609.500 loans
100.000.000 1.609.500
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained an unsecured loan facility
tanpa agunan dari Bank of Communications, from Bank of Communications, Singapore
Singapura sebesar USD100.000.000 (nilai penuh) amounting to USD100,000,000 (full amount),
dengan tingkat bunga SOFR 3 (tiga) bulan bearing interest at the 3-month SOFR plus a certain
ditambah marjin tertentu. Fasilitas pinjaman ini margin. This loan facility will mature on 27 August
akan jatuh tempo pada tanggal 27 Agustus 2027. 2027.
291
Page 1306
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
China Construction Bank Corporation, China Construction Bank Corporation,
Singapura Singapore
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
China Construction + marjin tertentu/
Direct off-shore Bank Corporation, 30 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2027 36 + certain margin USD 100.000.000 1.667.500 loans
100.000.000 1.667.500
31 Desember 2024/31 December 2024
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
China Construction + marjin tertentu/
Direct off-shore Bank Corporation, 30 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2027 36 + certain margin USD 100.000.000 1.609.500 loans
100.000.000 1.609.500
Bank Mandiri memperoleh fasilitas Bank Mandiri obtained loan facility without
pinjaman tanpa agunan dari China Construction collateral from China Construction Bank
Bank Corporation, Singapura sebesar Corporation, Singapore amounting
USD100.000.000 (nilai penuh) dengan tingkat USD100,000,000 (full amount) with the interest
bunga SOFR 3 (tiga) bulan ditambah marjin rate of SOFR 3 (three) months plus a certain
tertentu. Fasilitas pinjaman ini akan jatuh tempo margin. The loan facility will mature on
pada tanggal 30 Desember 2027. 30 December 2027.
CTBC Bank Co., Ltd, Singapura CTBC Bank Co., Ltd, Singapore
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore CTBC Bank Co., Ltd. 30 Juli/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore July 2027 45 + certain margin USD 100.000.000 1.667.500 loans
100.000.000 1.667.500
292
Page 1307
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
CTBC Bank Co., Ltd, Singapura (lanjutan) CTBC Bank Co., Ltd, Singapore (continued)
31 Desember 2024/31 December 2024
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore CTBC Bank Co., Ltd. 30 Juli/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore July 2027 45 + certain margin USD 100.000.000 1.609.500 loans
100.000.000 1.609.500
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without collateral
tanpa agunan dari CTBC Bank Co., Ltd, Singapura from CTBC Bank Co., Ltd, Singapore amounting
sebesar USD100.000.000 (nilai penuh) dengan USD100,000,000 (full amount) with the interest rate
tingkat bunga SOFR 3 (tiga) bulan ditambah of SOFR 3 (three) months plus a certain margin. The
marjin tertentu. Fasilitas pinjaman ini akan jatuh loan facility will mature on 30 July 2027.
tempo pada tanggal 30 Juli 2027.
Development Bank Singapura, Limited Development Bank Singapore, Limited
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Development + marjin tertentu/
Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 70.000.000 1.167.250 loans
SOFR (3 bulan)
Development + marjin tertentu/
Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 29.871.094 498.100 loans
99.871.094 1.665.350
31 Desember 2024/31 December 2024
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Development + marjin tertentu/
Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 70.000.000 1.126.650 loans
SOFR (3 bulan)
Development + marjin tertentu/
Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 29.787.410 479.428 loans
99.787.410 1.606.078
293
Page 1308
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
Development Bank Singapura, Limited Development Bank Singapore, Limited
(lanjutan) (continued)
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without collateral
tanpa agunan dari Development Bank Limited, from Development Bank Limited, Singapore, with
Singapura dengan nominal yang beragam dengan various nominal amounts and SOFR interest rates
tingkat bunga SOFR 3 (tiga) bulan ditambah of 3 (three) months plus a certain margin. The loan
marjin tertentu. Fasilitas pinjaman ini terdiri dari facility consists of several loans will mature
beberapa pinjaman yang akan jatuh tempo pada 26 August 2027.
tanggal 26 Agustus 2027.
Taipei Fubon Bank, Singapura Taipei Fubon Bank, Singapore
31 Desember 2025/31 December 2025
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Taipei Fubon
Direct off-shore Bank, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 70.000.000 1.167.250 loans
SOFR (3 bulan)
+ marjin tertentu/
Taipei Fubon
Direct off-shore Bank, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 29.871.094 498.100 loans
99.871.094 1.665.350
31 Desember 2024/31 December 2024
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Taipei Fubon + marjin tertentu/
Direct off-shore Bank, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 70.000.000 1.126.650 loans
SOFR (3 bulan)
Taipei Fubon + marjin tertentu/
Direct off-shore Bank, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 29.787.410 479.428 loans
99.787.410 1.606.078
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without collateral
tanpa agunan dari Taipei Fubon Bank, Singapura from Taipei Fubon Bank, Singapore with various
dengan nominal yang beragam dengan tingkat nominal amounts and SOFR interest rates of 3
bunga SOFR 3 (tiga) bulan ditambah marjin (three) months plus a certain margin. The loan
tertentu. Fasilitas pinjaman ini terdiri dari facility consists of several loans will mature
beberapa pinjaman yang akan jatuh tempo pada 26 August 2027.
tanggal 26 Agustus 2027.
294
Page 1309
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
The Hongkong and Shanghai Banking The Hongkong and Shanghai Banking
Corporation, Ltd, Singapura Corporation, Ltd, Singapore
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
The HSBC + marjin tertentu/
Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 36 + certain margin USD 42.000.000 700.350 loans
SOFR (3 bulan)
The HSBC + marjin tertentu/
Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 36 + certain margin USD 17.922.656 298.860 loans
59.922.656 999.210
31 Desember 2024/31 December 2024
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
The HSBC + marjin tertentu/
Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 36 + certain margin USD 70.000.000 1.126.650 loans
SOFR (3 bulan)
The HSBC + marjin tertentu/
Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 36 + certain margin USD 29.787.410 479.428 loans
99.787.410 1.606.078
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without collateral
tanpa agunan dari The Hongkong and Shanghai from The Hongkong and Shanghai Banking
Banking Corporation, Ltd, Singapura, dengan Corporation, Ltd, Singapore with various nominal
nominal yang beragam dengan tingkat bunga amounts and SOFR interest rates of 3 (three)
SOFR 3 (tiga) bulan ditambah marjin tertentu. months plus a certain margin. The loan facility will
Fasilitas pinjaman ini akan jatuh tempo pada mature 26 August 2027.
tanggal 26 Agustus 2027.
Sumitomo Mitsui Banking Corporation Sumitomo Mitsui Banking Corporation
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Sumitomo Mitsui + marjin tertentu/
Direct off-shore Banking Corporation 14 Januari / SOFR (3 months) Direct off-shore
loans January 2028 36 + certain margin USD 69.565.217 1.160.000 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore Sumitomo Mitsui 23 Januari / SOFR (3 months) Direct off-shore
loans Banking Corporation January 2028 36 + certain margin USD 10.434.783 174.000 loans
80.000.000 1.334.000
295
Page 1310
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
Sumitomo Mitsui Banking Corporation Sumitomo Mitsui Banking Corporation
(lanjutan) (continued)
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without collateral
tanpa agunan dari Sumitomo Mitsui Banking from Sumitomo Mitsui Banking Corporation with
Corporation dengan nominal yang beragam various nominal amounts and SOFR interest rates
dengan tingkat bunga SOFR 3 (tiga) bulan of 3 (three) months plus a certain margin. The loan
ditambah marjin tertentu. Fasilitas pinjaman ini facility consists of several loans will mature on
terdiri dari beberapa pinjaman yang akan jatuh 14 and 23 January 2028.
tempo pada tanggal 14 dan 23 Januari 2028.
Standard Chartered Bank, Singapura Standard Chartered Bank, Singapore
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore Standard Chartered 14 Januari/ SOFR (3 months) Direct off-shore
loans Bank Singapore January 2028 36 + certain margin USD 46.086.956 768.500 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore Standard Chartered 24 Januari/ SOFR (3 months) Direct off-shore
loans Bank Singapore January 2028 36 + certain margin USD 13.434.783 224.025 loans
59.521.739 992.525
Efektif per tanggal 21 Maret 2025, Bank Mandiri Effective as of 21 March 2025, Bank Mandiri has
memiliki outstanding fasilitas pinjaman tanpa outstanding unsecured loan facilities from Standard
agunan dari Standard Chartered Bank, Singapura Chartered Bank, Singapore, amounting to
sebesar USD46.086.956,52 (nilai penuh) dan USD46.086.956,52 (full amount) and
USD13.434.782,61 (nilai penuh) dengan tingkat USD13.434.782,61 (full amount), bearing interest at
bunga SOFR 3 (tiga) bulan ditambah marjin 3 (three) month SOFR plus a certain margin, which
tertentu, yang berasal dari pengalihan sebagian originated from a partial transfer of loans from
pinjaman Sumitomo Mitsui Banking Corporation. Sumitomo Mitsui Banking Corporation.These loan
Fasilitas pinjaman ini memiliki tenor lebih dari 1 facilities have tenors of more than 1 (one) year and
(satu) tahun dan akan jatuh tempo pada tanggal will mature on 14 and 24 January 2028.
14 dan 24 Januari 2028.
Bank of China, Singapura Bank of China, Singapore
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore Bank of China, SOFR (3 months) Direct off-shore
loans Singapura/Singapore 15 Juni/June 2026 36 + certain margin USD 8.000.000 133.400 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore Bank of China, 18 Januari/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore January 2028 36 + certain margin USD 50.000.000 833.750 loans
58.000.000 967.150
296
Page 1311
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
Bank of China, Singapura (lanjutan) Bank of China, Singapore (continued)
31 Desember 2024/31 December 2024
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore Bank of China, SOFR (3 months) Direct off-shore
loans Singapura/Singapore 15 Juni/June 2026 36 + certain margin USD 8.000.000 128.760 loans
8.000.000 128.760
Efektif per tanggal 15 September 2023, Bank Effective as of 15 September 2023, Bank Mandiri
Mandiri memiliki outstanding fasilitas pinjaman has an outstanding unsecured loan facility from
tanpa agunan dari Bank of China Ltd., Singapura Bank of China Ltd.,Singapore, amounted to
sebesar USD8.000.000 (nilai penuh) dengan tingkat USD8,000,000 (full amount) with a SOFR 3 (three)
bunga SOFR 3 (tiga) bulan ditambah marjin months interest rate plus a certain margin,
tertentu, yang berasal dari pengalihan sebagian originating from the transfer of a portion of the loan
pinjaman MUFG Bank, Ltd., Singapura. Fasilitas from MUFG Bank, Ltd., Singapore. The loan
pinjaman ini memiliki tenor lebih dari 1 (satu) tahun facilities have a tenor more than 1 (one) year and
dan akan jatuh tempo pada tanggal 15 Juni 2026. will mature on 15 June 2026.
Efektif per tanggal 16 Januari 2025, Bank Mandiri Effective as of 16 January 2025, Bank Mandiri has
memiliki outstanding fasilitas pinjaman tanpa an outstanding unsecured loan facility from Bank of
agunan dari Bank of China Ltd., Singapura sebesar China Ltd., Singapore amounting to
USD50.000.000 (nilai penuh) dengan tingkat bunga USD50,000,000 (full amount) with an interest rate
SOFR 3 (tiga) bulan ditambah marjin tertentu, yang of 3 month SOFR plus a certain margin, which
berasal dari pengalihan sebagian pinjaman MUFG resulted from the transfer of a portion of a loan from
Bank, Ltd., Singapura. Fasilitas pinjaman ini MUFG Bank, Ltd., Singapore. This loan facility has
memiliki tenor lebih dari 1 (satu) tahun dan akan a tenor of more than one (1) year and will mature on
jatuh tempo pada tanggal 18 Januari 2028. 18 January 2028.
Taishin International Bank Taishin International Bank
31 Desember 2025/31 December 2025
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore Taishin International 24 Desember/ SOFR (3 months) Direct off-shore
loans Bank, December 2026 36 + certain margin USD 49.983.328 833.473 loans
49.983.328 833.473
297
Page 1312
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
Taishin International Bank (lanjutan) Taishin International Bank (continued)
31 Desember 2024/31 December 2024
Tingkat Nilai nominal/Nominal amount
suku Valuta asing
Jangka bunga
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore Taishin International 24 Desember/ SOFR (3 months) Direct off-shore
loans Bank December 2026 36 + certain margin USD 50.000.000 804.750 loans
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (33.339) (537) costs
49.966.661 804.213
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without collateral
tanpa agunan dari Taishin International Bank, from Taishin International Bank, Singapore
Singapura sebesar USD50.000.000 (nilai penuh) amounted to USD50,000,000 (full amount), with the
dengan tingkat bunga SOFR 3 (tiga) bulan interest rate of SOFR 3 (three) months plus certain
ditambah marjin tertentu. Fasilitas pinjaman ini margin. The loan facilities have a tenor more than 1
memiliki tenor lebih dari 1 (satu) tahun dan akan (one year) and will mature on 24 December 2026.
jatuh tempo pada tanggal 24 Desember 2026.
Bank of Taiwan Bank of Taiwan
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore SOFR (3 months) Direct off-shore
loans Bank of Taiwan 15 Juni/June 2026 36 + certain margin USD 34.974.720 583.204 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore SOFR (3 months) Direct off-shore
loans Bank of Taiwan 15 Juni/June 2026 36 + certain margin USD 9.992.777 166.630 loans
44.967.497 749.834
31 Desember 2024/31 December 2024
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore SOFR (3 months) Direct off-shore
loans Bank of Taiwan 15 Juni/June 2026 36 + certain margin USD 35.000.000 563.325 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore SOFR (3 months) Direct off-shore
loans Bank of Taiwan 15 Juni/June 2026 36 + certain margin USD 10.000.000 160.950 loans
45.000.000 724.275
298
Page 1313
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
Bank of Taiwan (lanjutan) Bank of Taiwan (continued)
Efektif per tanggal 15 September 2023, Bank Effective as of 15 September 2023, Bank Mandiri
Mandiri memiliki outstanding fasilitas pinjaman has an outstanding unsecured loan facility from
tanpa agunan dari Bank of Taiwan Ltd., Offshore Bank of Taiwan Ltd., Offshore Banking, amounted
Banking sebesar USD35.000.000 (nilai penuh) dan to USD35,000,000 (full amount), and from Bank of
Bank of Taiwan Ltd., Singapura USD10.000.000 Taiwan Ltd., Singapore, amounted to
(nilai penuh) dengan tingkat bunga SOFR 3 (tiga) USD10,000,000 (full amount), with a SOFR
bulan ditambah marjin tertentu, yang berasal dari 3 (three) months interest rate plus a certain margin,
pengalihan sebagian pinjaman MUFG Bank, Ltd., originating from the transfer of a portion of the loan
Singapura. Fasilitas pinjaman ini memiliki tenor from MUFG Bank, Ltd., Singapore. The loan
lebih dari 1 (satu) tahun dan akan jatuh tempo pada facilities have a tenor more than 1 (one) year and
tanggal 15 Juni 2026. will mature on 15 June 2026.
Saudi National Bank Singapura Saudi National Bank Singapore
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore 14 Januari/ SOFR (3 months) Direct off-shore
loans Saudi National Bank Singapore January 2028 36 + certain margin USD 43.478.261 725.000 loans
43.478.261 725.000
Efektif per tanggal 24 Juni 2025, Bank Mandiri Effective as of 24 June 2025, Bank Mandiri has an
memiliki outstanding fasilitas pinjaman tanpa outstanding unsecured loan facility from Saudi
agunan dari Saudi National Bank, Singapura National Bank Singapore, Offshore Banking,
sebesar USD43.478.260,87 (nilai penuh) dengan amounted to USD 43,478,260.87 (full amount), with
tingkat bunga SOFR 3 (tiga) bulan ditambah a SOFR 3 (three) months interest rate plus a certain
marjin tertentu, yang berasal dari pengalihan margin, originating from the transfer of a portion of
sebagian pinjaman Standard Chartered Bank the loan from Standard Chartered Bank Singapore.
Limited, Singapura. Fasilitas pinjaman ini memiliki The loan facility has a tenor of more than 1 (one)
tenor lebih dari 1 (satu) tahun dan akan jatuh year and will mature on 14 January 2028.
tempo pada tanggal 14 Januari 2028.
DZ Bank Singapura DZ Bank Singapore
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore 14 Januari/ SOFR (3 months) Direct off-shore
loans DZ Bank Singapore January 2028 36 + certain margin USD 17.391.304 290.000 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore 24 Januari/ SOFR (3 months) Direct off-shore
loans DZ Bank Singapore January 2028 36 + certain margin USD 2.608.696 43.500 loans
20.000.000 333.500
299
Page 1314
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
DZ Bank Singapura (lanjutan) DZ Bank Singapore (continued)
Efektif per tanggal 13 Mei 2025, Bank Mandiri Effective as of 13 May 2025, Bank Mandiri has an
memiliki outstanding fasilitas pinjaman tanpa outstanding unsecured loan facility from DZ Bank
agunan dari DZ Bank Singapura sebesar Singapore, Offshore Banking, amounted to
USD17.391.304,35 (nilai penuh) dan USD17,391,304.35 (full amount), and from DZ Bank
USD2.608.695,65 (nilai penuh) dengan tingkat Singapore amounted to USD2,608,695.65 (full
bunga SOFR 3 (tiga) bulan ditambah marjin amount), with a SOFR 3 (three) months interest rate
tertentu, yang berasal dari pengalihan sebagian plus a certain margin, originating from the transfer of
pinjaman Standard Chartered Bank Limited, a portion of the loan from Standard Chartered Bank
Singapura. Fasilitas pinjaman ini memiliki tenor Singapore. The loan facilities have a tenor of more
lebih dari 1 (satu) tahun dan akan jatuh tempo than 1 (one) year and will mature on
pada tanggal 14 dan 24 Januari 2028. 14 and 24 January 2028.
Shanghai Commercial & Savings Banks Shanghai Commercial & Savings Banks
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore Shanghai Commercial 14 Januari/ SOFR (3 months) Direct off-shore
loans and Savings Bank January 2028 36 + certain margin USD 17.391.304 290.000 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore Shanghai Commercial 24 Januari/ SOFR (3 months) Direct off-shore
loans and Savings Bank January 2028 36 + certain margin USD 2.608.696 43.500 loans
20.000.000 333.500
Efektif per tanggal 27 Mei 2025, Bank Mandiri Effective as of 27 May 2025, Bank Mandiri has an
memiliki outstanding fasilitas pinjaman tanpa outstanding unsecured loan facility from Shanghai
agunan dari Shanghai Commercial & Savings Commercial & Savings Bank, Offshore Banking,
Banks sebesar USD17.391.304,35 (nilai penuh) amounted to USD17,391,304.35 (full amount), and
dan USD2.608.695,65 (nilai penuh) dengan from Shanghai Commercial & Savings Bank
tingkat bunga SOFR 3 (tiga) bulan ditambah amounted to USD2,608,695.65 (full amount), with a
marjin tertentu, yang berasal dari pengalihan SOFR 3 (three) months interest rate plus a certain
sebagian pinjaman Standard Chartered Bank margin, originating from the transfer of a portion of the
Limited, Singapura. Fasilitas pinjaman ini memiliki loan from Standard Chartered Bank Singapore. The
tenor lebih dari 1 (satu) tahun dan akan jatuh loan facilities have a tenor of more than 1 (one) year
tempo pada tanggal 14 dan 24 Januari 2028. and will mature on 14 and 24 January 2028
300
Page 1315
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
KEB Hana Bank, Offshore Branch KEB Hana Bank, Offshore Branch
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore KEB Hana Bank 14 Januari/ SOFR (3 months) Direct off-shore
loans Offshore Branch January 2028 36 + certain margin USD 6.086.956 101.500 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore KEB Hana Bank 24 Januari/ SOFR (3 months) Direct off-shore
loans Offshore Branch January 2028 36 + certain margin USD 913.044 15.225 loans
7.000.000 116.725
Efektif per tanggal 14 Oktober 2025, Bank Mandiri Effective as of 14 October 2025, Bank Mandiri has
memiliki outstanding fasilitas pinjaman tanpa outstanding unsecured loan facilities from KEB
agunan dari KEB Hana Bank Offshore Branch Hana Bank, Offshore Branch, amounting to
sebesar USD6.086.956,52 (nilai penuh) dan USD6,086,956.52 (full amount) and
USD913.043,48 (nilai penuh) dengan tingkat USD913,043.48 (full amount), bearing interest at 3
bunga SOFR 3 (tiga) bulan ditambah marjin (three) month SOFR plus a certain margin, which
tertentu, yang berasal dari pengalihan sebagian originated from a partial transfer of loans from
pinjaman Standard Chartered Bank Limited, Standard Chartered Bank Limited,
Singapura. Fasilitas pinjaman ini memiliki tenor Singapore.These loan facilities have tenors of more
lebih dari 1 (satu) tahun dan akan jatuh tempo than one (1) year and will mature on 14 and
pada tanggal 14 dan 24 Januari 2028. 24 January 2028.
China Development Bank China Development Bank
31 Desember 2024/31 December 2024
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (6 bulan)
+ marjin tertentu/
China Development SOFR (6 months)
Tranche A Bank 15 September 2025 120 + certain margin USD 93.447.023 1.504.030 Tranche A
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (63.770) (1.026) costs
93.383.253 1.503.004
SOFR (6 bulan)
+ marjin tertentu/
China Development SOFR (6 months)
Tranche B Bank 15 September 2025 120 + certain margin USD 38.773.807 624.064 Tranche B
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (1.105) (17) costs
38.772.702 624.047
301
Page 1316
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
China Development Bank (lanjutan) China Development Bank (continued)
Pada tanggal 16 September 2015, Bank Mandiri On 16 September 2015, Bank Mandiri signed a
menandatangani perjanjian fasilitas pinjaman long-term loan facility without collateral agreement
jangka panjang tanpa agunan dengan China with China Development Bank (CDB).
Development Bank (CDB).
Pinjaman tersebut terbagi dalam 2 (dua) fasilitas, The loan consists of 2 (two) facilities, which Tranche
yaitu Tranche A berupa pinjaman langsung dari A Facility is a direct loan from CDB denominated in
CDB dalam valuta USD dengan total fasilitas USD with a total facility of USD700,000,000 (full
sebesar USD700.000.000 (nilai penuh) yang jatuh amount) which will mature in 10 (ten) years since
tempo 10 (sepuluh) tahun setelah tanggal the agreement date with an interest rate of LIBOR 6
perjanjian dengan tingkat bunga LIBOR 6 (enam) (six) months plus a certain margin and Tranche B is
bulan ditambah marjin tertentu dan Tranche B a direct loans denominated in CNY with a total
berupa pinjaman langsung dalam valuta CNY facility of CNY1,908,420,000 (full amount) maturing
dengan total fasilitas sebesar CNY1.908.420.000 in 10 (ten) years since the agreement date with
(nilai penuh) yang jatuh tempo 10 (sepuluh) tahun SHIBOR interest rate of 6 (six) months plus certain
setelah tanggal perjanjian dengan tingkat bunga margin.
SHIBOR 6 (enam) bulan ditambah marjin tertentu.
Pada tanggal 16 Maret 2021, Tranche B telah On 16 March 2021, Tranche B was converted into a
dikonversi menjadi pinjaman dalam valuta USD loan in USD with a total amount of USD194,288,681
dengan nilai sebesar USD194.288.681 (nilai (full amount) with an interest rate of 6 (six) months
penuh) dengan tingkat bunga LIBOR 6 (enam) LIBOR plus certain margin. There is no change in
bulan ditambah marjin tertentu. Tidak terdapat the maturity of the facility for this conversion.
perubahan jatuh tempo fasilitas atas konversi ini.
Pada bulan Juni 2023, Bank telah In June 2023, the Bank has signed an override
menandatangani override agreement terkait agreement regarding the change in the benchmark
perubahan suku bunga acuan dari LIBOR menjadi interest rate from LIBOR to SOFR Simple Daily.
SOFR Simple Daily.
Fasilitas pinjaman ini telah dilunasi pada tanggal This loan facility has been fully repaid on
8 September 2025. 8 September 2025.
(c) Fasilitas pendanaan perdagangan (banker’s (c) Trade financing facilities (bankers’ acceptance)
acceptance)
Fasilitas pendanaan perdagangan merupakan Trade financing facilities represent short-term
pinjaman jangka pendek dengan jangka waktu borrowings with tenors ranging between 30 days to
mulai dari 30 hari sampai dengan 365 hari dengan 365 days with interest rate of LIBOR or SOFR plus
tingkat suku bunga sebesar LIBOR atau SOFR a certain margin. The balance are as follows:
ditambah marjin tertentu. Rincian saldo adalah
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
United Overseas Bank Limited, United Overseas Bank Limited,
Singapura 9.004.500 7.802.646 Singapore
Emirates NBD Bank, Singapura 6.586.625 7.081.800 Emirates NBD Bank, Singapore
The Hongkong and Shanghai The Hongkong and Shanghai
Banking Corporation, Banking Corporation,
Singapura 5.552.775 4.735.310 Singapore
CoBank US, Amerika Serikat 5.002.500 4.828.500 CoBank US, United States
The Bank of New York Mellon, The Bank of New York Mellon,
Singapura 4.835.750 3.276.781 Singapore
302
Page 1317
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(c) Fasilitas pendanaan perdagangan (banker’s (c) Trade financing facilities (bankers’ acceptance)
acceptance) (lanjutan) (continued)
Fasilitas pendanaan perdagangan merupakan Trade financing facilities represent short-term
pinjaman jangka pendek dengan jangka waktu borrowings with tenors ranging between 30 days to
mulai dari 30 hari sampai dengan 365 hari dengan 365 days with interest rate of LIBOR or SOFR plus
tingkat suku bunga sebesar LIBOR atau SOFR a certain margin. The balance are as follows:
ditambah marjin tertentu. Rincian saldo adalah (continued)
sebagai berikut: (lanjutan)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
DBS Bank, Singapura 3.793.563 315.462 DBS Bank, Singapore
CTBC Bank Co. Ltd., Singapura 3.468.400 2.864.910 CTBC Bank Co, Ltd., Singapore
Bank of America, N.A, Singapura 2.946.472 1.593.405 Bank of America, N.A., Singapore
CIMB Bank, Hong Kong 1.500.661 717.038 CIMB Bank, Hong Kong
OCBC Ltd., Hong Kong 1.327.687 - OCBC Ltd., Hong Kong
Cathay Bank, Taipei 1.250.570 804.750 Cathay Bank, Taipei
Korea Development Bank 1.083.875 - Korea Development Bank
CaixaBank, Spanyol 833.750 - CaixaBank, Spanyol
DZ Bank AG, Singapura 833.750 - DZ Bank AG, Singapore
Standard Chartered Bank, Standard Chartered Bank,
Singapura 833.750 - Singapore
Wells Fargo Bank, Singapura 833.640 - Wells Fargo Bank, Singapore
State Bank of India, Hong Kong 833.640 - State Bank of India, Hong Kong
Bank of China Limited, Singapura 416.820 - Bank of China Limited,Singapore
Sumitomo Mitsui Banking Sumitomo Mitsui Banking
Corporation, Singapura - 309.024 Corporation, Singapore
Bank of Montreal, Kanada - 3.419.061 Bank of Montreal, Canada
MUFG Bank, Ltd., Singapura - 1.609.500 MUFG Bank, Ltd., Singapore
Bank of America, N.A, Hong Kong - 1.086.817 Bank of America, N.A., Hong Kong
Total 50.938.728 40.445.004 Total
(d) Term Loans (d) Term Loans
Mata uang asing Foreign currency
Mandated Lead Arrangers & Bookrunners - Mandated Lead Arrangers & Bookrunners -
United Overseas Bank Limited United Overseas Bank Limited
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Mandated Lead + marjin tertentu/
Arrangers & 27 Desember/ SOFR (3 months)
Term Loans Bookrunners December 2027 36 + certain margin USD 1.000.000.000 16.675.000 Term loans
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (6.753.647) (112.617) costs
993.246.353 16.562.383
303
Page 1318
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(d) Term Loans (lanjutan) (d) Term Loans (continued)
Mata uang asing (lanjutan) Foreign currency (continued)
Mandated Lead Arrangers & Bookrunners - Mandated Lead Arrangers & Bookrunners -
United Overseas Bank Limited (lanjutan) United Overseas Bank Limited (continued)
31 Desember 2024/31 December 2024
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Mandated Lead + marjin tertentu/
Arrangers & 27 Desember/ SOFR (3 months)
Term Loans Bookrunners December 2027 36 + certain margin USD 1.000.000.000 16.095.000 Term loans
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (7.510) (120.874) costs
999.992.490 15.974.126
Bank Mandiri memperoleh fasilitas pinjaman tanpa Bank Mandiri obtained unsecured loan facility from
agunan dari Australia and New Zealand Banking Australia and New Zealand Banking Group Limited
Group Limited Singapore Branch, PT Bank ANZ Singapore Branch, PT Bank ANZ Indonesia, CIMB
Indonesia, CIMB Bank Berhad Singapore Branch, Bank Berhad Singapore Branch, DBS Bank Ltd.,
DBS Bank Ltd., The Hongkong and Shanghai The Hongkong and Shanghai Banking Corporation
Banking Corporation Limited Singapore Branch, Limited Singapore Branch, Oversea-Chinese
Oversea-Chinese Banking Corporation Limited, Banking Corporation Limited, and United Overseas
dan United Overseas Bank Limited sebagai Bank Limited as Mandated Lead Arrangers &
Mandated Lead Arrangers & Bookrunners sebesar Bookrunners amounted to USD1,000,000,000 (full
USD1.000.000.000 (nilai penuh) dengan tingkat amount) with a SOFR 3 (three) months interest rate
suku bunga SOFR 3 bulan ditambah margin plus a certain margin. The loan facility has a tenor
tertentu per tahun. Fasilitas pinjaman ini memiliki more than 1 (one) year which will mature on
tenor lebih dari 1 (satu) tahun dan akan jatuh 27 December 2027.
tempo pada tanggal 27 Desember 2027.
Mandated Lead Arrangers & Bookrunners - Mandated Lead Arrangers & Bookrunners -
Oversea-Chinese Banking Corporation Limited Oversea-Chinese Banking Corporation Limited
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Mandated Lead + marjin tertentu/
Arrangers & 22 Desember/ SOFR (3 months)
Term Loans Bookrunners December 2028 36 + certain margin USD 339.000.000 5.652.825 Term loans
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi - - costs
339.000.000 5.652.825
304
Page 1319
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(d) Term Loans (lanjutan) (d) Term Loans (continued)
Mata uang asing (lanjutan) Foreign currency (continued)
Mandated Lead Arrangers & Bookrunners - Mandated Lead Arrangers & Bookrunners -
Oversea-Chinese Banking Corporation Limited Oversea-Chinese Banking Corporation Limited
(lanjutan) (continued)
Pada tanggal 23 Desember 2025, Bank Mandiri On 23 December 2025, Bank Mandiri obtained
memperoleh fasilitas pinjaman tanpa agunan dari unsecured loan facility from Oversea-Chinese
Oversea-Chinese Banking Corporation Limited, Banking Corporation Limited, United Overseas
United Overseas Bank Limited, dan Wells Fargo Bank Limited, and Wells Fargo Bank, National
Bank, National Association sebagai Mandated Association as Mandated Lead Arrangers &
Lead Arrangers & Bookrunners sebesar Bookrunners amounted to USD339,000,000 (full
USD339.000.000 (nilai penuh) dengan tingkat amount) with a SOFR 3 (three) months interest rate
suku bunga SOFR 3 bulan ditambah margin plus a certain margin. The loan facility has a tenor
tertentu per tahun. Fasilitas pinjaman ini memiliki more than 1 (one) year which will mature on
tenor lebih dari 1 (satu) tahun dan akan jatuh 22 December 2028.
tempo pada tanggal 22 Desember 2028.
(e) Bilateral Loans (e) Bilateral Loans
Mata uang asing Foreign currency
Standard Chartered Bank, Jakarta Standard Chartered Bank, Jakarta
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Standard Chartered SOFR (3 months)
Bilateral Loans Bank, Jakarta 25 Juni/June 2028 36 + certain margin USD 100.000.000 1.667.500 Bilateral loans
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (672.079) (11.207) costs
99.327.921 1.656.293
Bank Mandiri memperoleh fasilitas pinjaman tanpa Bank Mandiri obtained unsecured loan facility from
agunan dari Standard Chartered Bank, Jakarta Standard Chartered Bank, Jakarta amounted to
sebesar USD100.000.000 (nilai penuh) dengan USD100,000,000 (full amount) with a SOFR 3
tingkat suku bunga SOFR 3 bulan ditambah (three) months interest rate plus a certain margin.
margin tertentu per tahun. Fasilitas pinjaman ini The loan facility has a tenor more than 1 (one) year
memiliki tenor lebih dari 1 (satu) tahun dan akan which will mature on 25 June 2028.
jatuh tempo pada tanggal 25 Juni 2028.
305
Page 1320
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(e) Bilateral Loans (lanjutan) (e) Bilateral Loans (continued)
Mata uang asing (lanjutan) Foreign currency (continued)
PT Bank HSBC Indonesia PT Bank HSBC Indonesia
31 Desember 2025/31 December 2025
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Mandated Lead + marjin tertentu/
Arrangers & SOFR (3 months)
Bilateral loans Bookrunners 26 Mei/May 2028 36 + certain margin USD 100.000.000 1.667.500 Bilateral loans
SOFR (3 bulan)
Mandated Lead + marjin tertentu/
Arrangers & SOFR (3 months)
Bilateral loans Bookrunners 26 Mei/May 2028 36 + certain margin USD 300.000.000 5.002.500 Bilteral loans
400.000.000 6.670.000
Per tanggal 28 Mei 2025, Bank Mandiri As of 28 May 2025, Bank Mandiri obtained unsecured
memperoleh fasilitas pinjaman tanpa agunan dari loan facility from DBS Bank Limited, HSBC Limited
DBS Bank Limited, HSBC Limited Singapore Singapore Branch, OCBC Limited, and UOB Limitied
Branch, OCBC Limited, dan UOB Limitied sebagai as Mandated Lead Arrangers & Bookrunners
Mandated Lead Arrangers & Bookrunners sebesar amounted to USD300,000,000 (full amount) and
masing-masing USD300.000.000 (nilai penuh) USD100,000,000 (full amount) with a SOFR 3 (three)
dan USD100.000.000 (nilai penuh) dengan tingkat months interest rate plus a certain margin. The loan
suku bunga SOFR 3 bulan ditambah margin facility has a tenor more than 1 (one) year which will
tertentu per tahun. Fasilitas pinjaman ini memiliki mature on 26 May 2028.
tenor lebih dari 1 (satu) tahun dan akan jatuh
tempo pada tanggal 26 Mei 2028.
MUFG Bank, Ltd., Jakarta MUFG Bank, Ltd., Jakarta
31 Desember 2025/31 December 2025
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
MUFG Bank Ltd., 4 September
Bilateral loans Jakarta 2026 11 4,34% USD 500.000.000 8.337.500 Bilateral loans
SOFR (3 bulan) +
marjin
tertentu/SOFR (3
MUFG Bank Ltd., 22 Desember/ months) + certain
Bilateral loans Jakarta December 2028 36 margin USD 100.000.000 1.667.500 Bilateral loans
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (600.000) (10.005) costs
599.400.000 9.994.995
306
Page 1321
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(e) Bilateral Loans (lanjutan) (e) Bilateral Loans (continued)
Mata uang asing (lanjutan) Foreign currency (continued)
MUFG Bank, Ltd., Jakarta (lanjutan) MUFG Bank, Ltd., Jakarta (continued)
31 Desember 2024/31 December 2024
Nilai nominal/Nominal amount
Tingkat
Jangka suku Valuta asing
Tanggal jatuh waktu bunga (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ per tahun/ Foreign Rupiah/
Pinjaman/ Maturity Tenor Interest rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
MUFG Bank Ltd., 12 September
Bilateral loans Jakarta 2025 11 4,42% USD 500.000.000 8.047.500 Bilateral loans
500.000.000 8.047.500
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained unsecured loan facility from
tanpa agunan dari MUFG Bank, Ltd., Jakarta MUFG Bank, Ltd., Jakarta amounted to
sebesar USD500.000.000 (nilai penuh) dengan USD500,000,000 (full amount) with fixed interest
tingkat suku bunga tetap sebesar 4,42%. Fasilitas rate of 4.42%. The loan facility has a tenor less than
pinjaman ini memiliki tenor kurang dari 1 (one) year which matured on 12 September 2025.
1 (satu) tahun dan jatuh tempo pada tanggal The payment of the loan principal is fully paid on the
12 September 2025. Pembayaran pokok pinjaman maturity date.
telah dilakukan secara penuh pada saat tanggal
jatuh tempo.
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained unsecured loan facility from
tanpa agunan dari MUFG Bank, Ltd., Jakarta MUFG Bank, Ltd., Jakarta amounted to
sebesar USD500.000.000 (nilai penuh) dengan USD500,000,000 (full amount) with fixed interest
tingkat suku bunga tetap sebesar 4,34%. Fasilitas rate of 4.34%. The loan facility has a tenor less than
pinjaman ini memiliki tenor kurang dari 1 (one) year which will mature on 4 September
1 (satu) tahun yang akan jatuh tempo pada 2026.
tanggal 4 September 2026.
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained unsecured loan facility from
tanpa agunan dari MUFG Bank, Ltd., Jakarta MUFG Bank, Ltd., Jakarta amounted to
sebesar USD100.000.000 (nilai penuh) dengan USD100,000,000 (full amount) with a SOFR 3
tingkat suku bunga SOFR 3 bulan ditambah (three) months interest rate plus a certain margin.
margin tertentu per tahun. Fasilitas pinjaman ini The loan facility has a tenor more than 1 (one) year
memiliki tenor lebih dari 1 (satu) tahun yang akan which will mature on 22 December 2028.
jatuh tempo pada tanggal 22 Desember 2028.
(f) Repo to maturity (f) Repo to maturity
Mata uang asing Foreign currency
Pada tanggal 30 Juni 2025, Bank Mandiri On 30 June 2025, Bank Mandiri conducted a loan
melakukan transaksi pinjaman sebesar transaction amounted to USD40,500,000 (full
USD40.500.000 (nilai penuh), USD49.000.000 amount), USD49,000,000 (full amount) dan
(nilai penuh) dan USD75.000.000 (nilai penuh) USD75,000,000 (full amount) through repo to
melalui skema repo to maturity dengan Standard maturity scheme with Standard Chartered Bank
Chartered Bank (SCB) Jakarta. Dalam transaksi (SCB) Jakarta. In this repo to maturity transactions,
repo to maturity ini, Bank Mandiri mengalihkan Bank Mandiri transferred government bonds ROI
obligasi pemerintah ROI 28, INDOIS 28, dan 28, INDOIS 28, dan INDOIS 29 to SCB Jakarta.
INDOIS 29 kepada SCB Jakarta.
307
Page 1322
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(f) Repo to maturity (lanjutan) (f) Repo to maturity (continued)
Mata uang asing (lanjutan) Foreign currency (continued)
Atas pengalihan obligasi pemerintah ROI 28, Upon the transfer of government bonds ROI 28,
INDOIS 28, dan INDOIS 29 tersebut, Bank Mandiri INDOIS 28, dan INDOIS 29, Bank Mandiri
mengakui tagihan sebesar nilai tunai (cash value) recognised receivables at the amount of cash value
dari ROI 28, INDOIS 28, dan INDOIS 29 kepada of ROI 28, INDOIS 28, dan INDOIS 29 to SCB
SCB Jakarta. Fasilitas pinjaman ini memiliki tenor Jakarta. These borrowing facilities have 3 (three)
3 (tiga) dan 4 (empat) tahun. Pinjaman sebesar and 4 (four) years tenor. The borrowings amounted
USD36.365.472 (nilai penuh), USD44.961.904 to USD36,365,472 (full amount), USD44,961,904
(nilai penuh), dan USD68.584.657 (nilai penuh) (full amount), and USD68,584,657 (full amount) will
akan jatuh tempo sesuai dengan tanggal jatuh mature according to the maturity date of ROI 28,
tempo ROI 28, INDOIS 28, dan INDOIS 29, yaitu INDOIS 28, dan INDOIS 29 , which on 11 January
11 Januari 2028, 1 Maret 2028, dan 2028, 1 March 2028, and 20 February 2029. On the
20 Februari 2029. Pada tanggal jatuh tempo, SCB maturity date, SCB Jakarta will submit cash value
Jakarta akan menyerahkan nilai tunai (USD) ke (USD) to Bank Mandiri at the amount of underlying
Bank Mandiri sesuai face value underlying face value plus the last underlying coupon, and
ditambah dengan kupon terakhir underlying, dan Bank Mandiri will send the cash value (USD) to SCB
Bank Mandiri akan mengirimkan nilai tunai (USD) Jakarta at the borrowing amount plus the last
ke SCB Jakarta sebesar jumlah pinjaman borrowing interest payment.
ditambah pembayaran bunga pinjaman.
Pada tanggal 30 Mei 2018, Bank Mandiri On 30 May 2018, Bank Mandiri conducted a loan
melakukan transaksi pinjaman sebesar transaction amounted to USD37,000,000 (full
USD37.000.000 (nilai penuh), USD40.940.000 amount), USD40,940,000 (full amount) and
(nilai penuh) dan USD50.000.000 (nilai penuh) USD50,000,000 (full amount) through repo to
melalui skema repo to maturity dengan Nomura maturity scheme with Nomura Singapore Limited
Singapore Limited (NSL). Dalam transaksi repo to (NSL). In this repo to maturity transactions, Bank
maturity ini, Bank Mandiri mengalihkan obligasi Mandiri transferred government bonds ROI 23NN,
pemerintah ROI 23NN, ROI 24, dan ROI 25 ROI 24, and ROI 25 to NSL. Upon the transfer of
kepada NSL. Atas pengalihan obligasi pemerintah government bonds ROI 23NN, ROI 24, and ROI 25,
ROI 23NN, ROI 24, dan ROI 25 tersebut, Bank Bank Mandiri recognised receivables at the amount
Mandiri mengakui tagihan sebesar nilai tunai of cash value of ROI 23NN, ROI 24 and ROI 25 to
(cash value) dari ROI 23NN, ROI 24, dan ROI 25 NSL. These borrowing facilities have 5 (five), 6 (six),
kepada NSL. Fasilitas pinjaman ini memiliki tenor and 7 (seven) years tenor. The borrowings
5 (lima), 6 (enam), dan 7 (tujuh) tahun. Pinjaman amounted to USD24,926,000 (full amount),
sebesar USD24.926.000 (nilai penuh), USD31,270,000 (full amount), and USD34.782.000
USD31.270.000 (nilai penuh), dan (full amount) have matured according to the
USD34.782.000 (nilai penuh) telah jatuh tempo maturity dates of ROI 23 NN, ROI 24, and ROI 25
sesuai dengan tanggal jatuh tempo ROI 23 NN, which are on 11 January 2023, 16 January 2024,
ROI 24, and ROI 25, yaitu11 Januari 2023, and 15 January 2025 respectively. On the maturity
16 Januari 2024, dan 15 Januari 2025. Pada date, settlement of this transaction carried out on a
tanggal jatuh tempo, penyelesaian transaksi ini net basis from borrowings and receivables between
dilakukan secara neto dari pinjaman dan tagihan Bank Mandiri and NSL.
antara Bank Mandiri dan NSL.
Pada tanggal 31 Desember 2025 dan 2024, repo As of 31 December 2025 and 2024, repo to maturity
to maturity mata uang asing masing-masing of foreign currencies amounted to Rp2,499,783
sebesar Rp2.499.783 dan Rp559.816. and Rp559,816, respectively.
Fasilitas pinjaman dari NSL tersebut dijamin This loan facilities from NSL have guaranteed by
dengan penempatan masing-masing sebesar placement amounted to USDNil (full amount)
USDNihil (nilai penuh) (31 Desember 2024 (31 December 2024: USD1,535,315 (full amount))
USD1.535.315 (nilai penuh)) (Catatan 6g). (Notes 6g).
308
Page 1323
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(g) Bank Indonesia (g) Bank Indonesia
Pada tanggal 30 Desember 2024, Entitas Anak On 30 December 2024, the Subsidiary, namely
yaitu PT Bank Syariah Indonesia Tbk. (“BSI”) PT Bank Syariah Indonesia Tbk. (“BSI”) obtained a
mendapatkan fasilitas penyediaan dana funding facility based on sharia principles from Bank
berdasarkan prinsip syariah dari Bank Indonesia Indonesia for liquidity management amounted to
untuk pengelolaan likuiditas sebesar Rp11,131,252 with a profit-sharing rate of 6.25%
Rp11.131.252 dengan persentase bagi hasil per annum. This facility is guaranteed by collateral
sebesar 6,25% per tahun. Fasilitas ini dijamin in the form of sharia securities and will mature in
dengan agunan berupa surat berharga yang less than one month with nominal Rp18,417,864.
memenuhi prinsip syariah yang jatuh tempo
kurang dari satu bulan dengan nominal sebesar
Rp18.417.864.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari Bank Indonesia masing-masing fund borrowings from Bank Indonesia are
sebesar RpNihil dan Rp18.417.864. amounted to RpNil and Rp18,417,864,
respectively.
(h) Lain-lain (h) Others
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Pihak berelasi Related parties
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) 1.173.421 3.322.595 Finansial (Persero)
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 1.071.875 666.574 (Persero) Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk - 638.788 (Persero) Tbk
2.245.296 4.627.957
Pihak ketiga Third parties
PT Bank Central Asia Tbk 5.659.156 7.904.515 PT Bank Central Asia Tbk
PT Bank Pan Indonesia Tbk 2.869.481 4.586.349 PT Bank Pan Indonesia Tbk
PT Bank DKI 1.608.064 1.285.258 PT Bank DKI
PT Bank Maybank PT Bank Maybank
Indonesia Tbk 1.078.981 2.292.588 Indonesia Tbk
PT Bank Pembangunan PT Bank Pembangunan
Daerah Jawa Barat 1.078.981 2.292.588 Daerah Jawa Barat
dan Banten Tbk 1.000.000 1.312.400 dan Banten
PT Bank Jago Tbk 977.113 1.245.817 PT Bank Jago Tbk
PT Bank CIMB Niaga Tbk 906.067 468.128 PT Bank CIMB Niaga Tbk
PT Bank Danamon PT Bank Danamon
Indonesia Tbk 840.197 1.008.923 Indonesia Tbk
MUFG Bank Ltd. 500.000 - MUFG Bank Ltd.
PT Bank Panin Dubai Syariah 469.269 366.364 PT Bank Panin Dubai Syariah
PT Sea Bank Indonesia 392.525 148.706 PT Sea Bank Indonesia
PT Bank CTBC Indonesia 349.487 149.711 PT Bank CTBC Indonesia
PT Bank China Construction PT Bank China Construction
Indonesia Tbk 330.953 534.510 Indonesia Tbk
PT Bank HSBC Indonesia 300.000 300.000 PT Bank HSBC Indonesia
PT Bank OCBC NISP 299.800 - PT Bank OCBC NISP
PT Bank Muamalat PT Bank Muamalat
Indonesia Tbk 288.811 176.791 Indonesia Tbk
PT BPD Daerah PT BPD Daerah
Istimewa Yogyakarta 275.556 250.824 Istimewa Yogyakarta
JP Morgan Chase Bank 248.024 - JP Morgan Chase Bank
PT Bank of India Indonesia Tbk 241.178 277.399 PT Bank of India Indonesia Tbk
PT Bank Shinhan Indonesia 199.663 274.366 PT Bank Shinhan Indonesia
PT Bank BCA Syariah 189.542 261.431 PT Bank BCA Syariah
PT Bank Permata Tbk 182.205 218.139 PT Bank Permata Tbk
PT Bank Jtrust Indonesia Tbk 177.461 345.316 PT Bank Jtrust Indonesia Tbk
309
Page 1324
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah (lanjutan) Rupiah (continued)
Pihak ketiga (lanjutan) Third parties (continued)
PT Bank Bumi Arta Tbk 176.704 190.457 PT Bank Bumi Arta Tbk
PT Bank KEB Hana Indonesia 173.888 223.764 PT Bank KEB Hana Indonesia
PT Bank QNB Indonesia Tbk 151.807 422.143 PT Bank QNB Indonesia Tbk
PT Bank DKI - PT Bank DKI -
Unit Usaha Syariah 146.609 109.657 Sharia Business Unit
PT Bank Maspion Tbk 133.190 232.897 PT Bank Maspion Tbk
PT Bank Danamon PT Bank Danamon
Indonesia Tbk - Indonesia Tbk -
Unit Usaha Syariah 120.103 109.688 Sharia Business Unit
PT Bank ICBC Indonesia 100.000 - PT Bank ICBC Indonesia
PT Bank UOB Indonesia 100.000 204.114 PT Bank UOB Indonesia
PT Bank Resona Perdania 99.868 166.312 PT Bank Resona Perdania
PT Bank Jago - PT Bank Jago -
Unit Usaha Syariah 28.331 - Sharia Business Unit
PT Bank Oke Indonesia Tbk 27.904 167.648 PT Bank Oke Indonesia Tbk
PT Maybank Syariah 15.622 40.607 PT Maybank Syariah
PT Bank SMBC Tbk - 200.000 PT Bank SMBC Tbk
PT Bank Victoria PT Bank Victoria
International Tbk - 150.000 International Tbk
Standard Chartered Bank - 100.000 Standard Chartered Bank
PT Bank Mega Tbk - 54.149 PT Bank Mega Tbk
20.657.559 25.778.971
Total 22.902.855 30.406.928 Total
Mata uang asing Foreign currencies
PT Bank Danamon PT Bank Danamon
Indonesia Tbk 687.192 1.168.866 Indonesia Tbk
PT Bank Permata PT Bank Permata
Indonesia Tbk 434.367 656.838 Indonesia Tbk
PT Bank Mizuho Indonesia 69.915 336.458 PT Bank Mizuho Indonesia
The Development Bank of The Development Bank of
Singapore Limited - 48.486 Singapore Limited
MUFG Bank, Ltd., Singapura - 76.770 MUFG Bank, Ltd., Singapore
Total 1.191.474 2.287.418 Total
24.094.329 32.694.346
Rupiah Rupiah
PT Sarana Multigriya Finansial (Persero) PT Sarana Multigriya Finansial (Persero)
Pada tanggal 27 Juli 2023 dan terakhir pada On 27 July 2023 and most recently on 6 March
tanggal 6 Maret 2024, Entitas Anak 2024, the Subsidiary (PT Mandiri Tunas Finance)
(PT Mandiri Tunas Finance) dan PT Sarana and PT Sarana Multigriya Finansial (Persero)
Multigriya Finansial (Persero) (“SMF”) (“SMF”) signed a loan agreement where SMF
menandatangani perjanjian kredit dimana SMF provided a Refinancing and Uncommitted Facility
menyediakan fasilitas Refinancing dan Line with a total facility of Rp2,100,000 which is
Uncommitted Facility Line dengan total fasilitas non-revolving and subject to a rate of fixed interest
sebesar Rp2.100.000 yang bersifat non-revolving rate. The facility has a maturity on July 2026 to June
dan dikenakan tingkat suku bunga tetap. Fasilitas 2027.
tersebut memiliki jatuh tempo pada tanggal Juli
2026 sampai dengan Juni 2027.
310
Page 1325
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Sarana Multigriya Finansial (Persero) PT Sarana Multigriya Finansial (Persero)
(lanjutan) (continued)
Pada tanggal 17 Desember 2023, Entitas Anak On 17 December 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Sarana Utama Finance) and PT Sarana Multigriya
Multigriya Finansial (Persero) (“SMF”) Finansial (Persero) (“SMF”) signed a loan
menandatangani perjanjian kredit dimana SMF agreement where SMF provided a Refinancing
menyediakan fasilitas Refinancing dengan total facility with a total facility of Rp200,000 which is
fasilitas sebesar Rp200.000 yang bersifat non-revolving and subject to a rate of fixed interest
non-revolving dan dikenakan tingkat suku bunga rate of 6.95%. On 15 February 2024, the Subsidiary
tetap sebesar antara 6,95%. Pada tanggal re-signed a non-revolving refinancing loan facility
15 Februari 2024 Entitas Anak menandatangani agreement with a maximum credit limit of
kembali perjanjian fasilitas pinjaman refinancing Rp750,000, subject to an interest rate of 6.80% -
non-revolving dengan batas maksimum kredit 7.18%. The facility has a maturity date of 13 August
sebesar Rp750.000 yang dikenakan tingkat suku 2027.
bunga 6,80% - 7,18%. Fasilitas tersebut memiliki
jatuh tempo pada tanggal 13 Agustus 2027.
Pada tanggal 4 Mei 2024, Bank menandatangani On 4 May 2024, Bank signed a credit agreement
perjanjian kredit dimana PT Sarana Multigriya where PT Sarana Multigriya Finansial (Persero)
Finansial (Persero) (“SMF”) menyediakan fasilitas (“SMF”) provided a Refinancing facility with a total
Refinancing dengan total fasilitas sebesar facility of Rp1,000,000 which is non-revolving and
Rp1.000.000 yang bersifat non-revolving dan subject to a fixed interest rate of 6.90%. This facility
dikenakan tingkat suku bunga tetap sebesar has a term of 12 months and has been paid off by
6,90%. Fasilitas ini memiliki jangka waktu 12 bulan Bank.
dan telah dilunasi oleh Bank.
Pada tanggal 22 Januari 2025, Entitas Anak On 22 January 2025, the Subsidiary (PT Mandiri
(PT Mandiri Taspen) menerima fasilitas Taspen) obtained a refinancing facility with a total
refinancing dengan total fasilitas sebesar credit limit of Rp500,000 and a fixed interest rate of
Rp500.000 dengan tingkat suku bunga tetap 6.90%. The facility had a term of 24 months and
sebesar 6,90%. Fasilitas ini memiliki jangka waktu was fully settled on 30 June 2025.
24 bulan dan telah dilunasi pada tanggal 30 Juni
2025.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari SMF masing-masing sebesar fund borrowings from SMF are amounting to
Rp1.173.421 dan Rp3.322.595. Rp1,173,421 and Rp3,322,595, respectively.
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
Pada tanggal 18 April 2022, Entitas Anak On 18 April 2022, the Subsidiary (PT Mandiri Utama
(PT Mandiri Utama Finance) memperoleh Finance) obtained an additional limit for a non-
tambahan plafon fasilitas Kredit Modal Kerja non- revolving working capital loan facility from
revolving dari BNI dengan batas maksimum kredit PT Bank Negara Indonesia (Persero) Tbk (“BNI”)
sebesar Rp1.250.000 dengan tingkat suku bunga with a maximum credit limit of Rp1,250,000 with an
sebesar 6,50% - 6,80% yang memiliki masa interest rate of 6.50% - 6.80% which has an
kelonggaran tarik sampai dengan 18 April 2023 undrawn period until 18 April 2023 and the tenor of
dan tenor fasilitas maksimum hingga 4 (empat) the facility maximum up to 4 (four) years. Therefore
tahun. Fasilitas tersebut akan jatuh tempo tanggal the maturity date will be until 25 January 2027.
25 Januari 2027.
311
Page 1326
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
(lanjutan) (continued)
Pada tanggal 14 November 2024, Perusahaan On 14 November 2024, the Company obtained an
memperoleh tambahan plafon fasilitas pinjaman additional non-revolving working capital loan facility
modal kerja non revolving dari BNI dengan batas from BNI with a maximum credit limit of
maksimum kredit sejumlah Rp1.000.000 dengan Rp1,000,000. The facility carries an interest rate
tingkat suku bunga sebesar 6,80% - 7,30% yang ranging from 6.80% to 7.30%, with an availability
memiliki masa kelonggaran tarik sampai dengan period up to 14 November 2025, and a maximum
14 November 2025 dan tenor fasilitas maksimum facility tenor of up to 4 years.
hingga 4 tahun.
Pada tanggal 26 Juni 2025, Entitas Anak (PT On 26 June 2025, the Subsidiary (PT Mandiri Tunas
Mandiri Tunas Finance) memperoleh plafon Finance) obtained a revolving Working Capital Loan
fasilitas Kredit Modal Kerja revolving dari BNI facility from PT Bank Negara Indonesia (Persero)
dengan batas maksimum kredit Rp1.000.000 Tbk (“BNI”) with a maximum credit limit of
dengan tingkat suku bunga yang akan ditentukan Rp1,000,000. The interest rate will be determined at
saat pencairan dilakukan yang memiliki masa the time of drawdown. This facility has a drawdown
kelonggaran tarik sampai dengan Juni 2026 availability period up to June 2026, with a maximum
dengan tenor fasilitas maksimum hingga 3 (tiga) facility tenor of up to three (3) years.
tahun.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari BNI masing-masing sebesar fund borrowings from BNI are amounted to
Rp1.071.875 dan Rp666.574. Rp1,071,875 and Rp666,574, respectively.
PT Bank Tabungan Negara (Persero) Tbk PT Bank Tabungan Negara (Persero) Tbk
Pada tanggal 16 Juni 2021, Entitas Anak (Bank On 16 June 2021, the subsidiary (Bank Mandiri
Mandiri Taspen) memperoleh fasilitas kredit dari Taspen) obtained loan facility from BTN in the form
BTN, berupa fasilitas Term Loan (committed) - non of Term Loan (committed) - non revolving with a
revolving dengan jumlah maksimum sebesar maximum credit limit of Rp500,000. The facilities
Rp500.000. Fasilitas tersebut digunakan untuk were used to the subsidiary’s working capital. This
membiayai modal kerja perusahaan. Fasilitas ini facility has a term of 12 months which bears interest
memiliki jangka waktu selama 12 bulan dengan at 5.3% per annum. On 19 May 2022, this facility
suku bunga 5,3% per tahun. Pada tanggal 19 Mei has been extended up to 29 June 2025. This loan
2022, jangka waktu fasilitas ini telah diperpanjang facility have been paid off at 25 June 2025.
hingga 29 Juni 2025. Adapun pinjaman ini telah
dilunasi pada tanggal 25 Juni 2025.
Pada tanggal 12 Desember 2022, Entitas Anak On 12 December 2022, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan BTN Tunas Finance) and BTN signed a non-revolving
menandatangani perjanjian kredit sebesar loan agreement amounting to Rp500,000. The
Rp500.000 yang bersifat non-revolving. Penarikan facility was drawn on 19 December 2022, with tenor
fasilitas dilakukan pada tanggal 19 Desember of 3 (three) years and interest rate of 6.00 - 7.60%.
2022 dengan tenor 3 (tiga) tahun dan dikenakan The facility will mature on 19 December 2025 and
tingkat suku bunga antara 6,00% - 7,60%. the amount was fully settled on 17 October 2025.
Fasilitas tersebut jatuh tempo pada tanggal
19 Desember 2025 dan sudah lunas pada tanggal
17 Oktober 2025.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the Subsidiary
Entitas Anak telah memenuhi persyaratan dan has complied with the terms and conditions set out
ketentuan yang ditetapkan dalam perjanjian in the loan agreement.
pinjaman.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari BTN masing-masing sebesar fund borrowings from BTN are amounted to RpNil
RpNihil dan Rp638.788. and Rp638,788, respectively.
312
Page 1327
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Pada tanggal 26 Juni 2025, Entitas Anak On 26 June 2025, the Subsidiary (PT Bank Mandiri
(PT Bank Mandiri Taspen) memperoleh fasilitas Taspen) obtained a credit facility from PT Bank
kredit dari PT Bank Central Asia (“BCA”), berupa Central Asia (“BCA”) in the form of a non-revolving
fasilitas Time Loan non revolving dengan jumlah Time Loan facility with a maximum amount of
maksimum sebesar Rp500.000. Fasilitas tersebut Rp500,000. The facility is intended for the
digunakan untuk modal kerja Entitas Anak. Subsidiary’s working capital. The facility will mature
Fasilitas akan jatuh tempo pada tanggal on 25 December 2026, with an interest rate of
25 Desember 2026 dengan suku bunga IndONIA 90 day IndONIA + 120 bps.
90 hari + 120bps.
Pada tanggal 10 Desember 2025, Bank On 10 December 2025, Bank obtained loan facility
memperoleh fasilitas kredit dari BCA, berupa from BCA in the form of Term Loan Tranche A
fasilitas Term Loan Tranche A (committed) - non (committed) - non revolving with a maximum credit
revolving dengan jumlah maksimum sebesar limit of Rp500,000. This facility has a term of 24
Rp500.000. Fasilitas ini memiliki jangka waktu months up to December 11, 2027 which bears
selama 24 bulan hingga 11 Desember 2027 interest of IndONIA 90 days + 110bps per annum.
dengan suku bunga IndONIA 90 hari + 110 bps
per tahun.
Pada tanggal 10 Desember 2025, Bank On 10 December 2025, Bank obtained loan facility
memperoleh fasilitas kredit dari BCA, berupa from BCA in the form of Term Loan Tranche B
fasilitas Term Loan Tranche B (committed) - non (committed) - non revolving with a maximum credit
revolving dengan jumlah maksimum sebesar limit of Rp250,000. This facility has a term of 24
Rp250.000. Fasilitas ini memiliki jangka waktu months up to December 22, 2027 which bears
selama 24 bulan hingga 22 Desember 2027 interest of IndONIA 90 days + 110bps per annum.
dengan suku bunga IndONIA 90 hari + 110bps per
tahun.
Pada bulan Januari 2020, Entitas Anak (PT Bank In January 2020, the Subsidiary (PT Bank Mandiri
Mandiri Taspen) memperoleh fasilitas kredit dari Taspen) obtained a loan facility from PT Bank
PT Bank Central Asia Tbk (“BCA”), berupa fasilitas Central Asia Tbk (“BCA”), in the form of Term Loan
Term Loan 1 (committed) - non-revolving dengan 1 (committed) - non-revolving facility with a
jumlah maksimum sebesar Rp500.000. Fasilitas maximum amount of Rp500,000. This facility is
tersebut digunakan untuk membiayai modal kerja used to finance the Subsidiary's working capital.
Entitas Anak. Fasilitas ini telah beberapa kali This facility has been extended for a few times, the
diperpanjang, terakhir sampai dengan tanggal latest term is up to January 20, 2025 which bears
20 Januari 2025 dengan suku bunga JIBOR 3 interest at JIBOR 3 month + 125bps, the Term Loan
bulan + 125bps, fasilitas Term Loan (committed) - (committed) - non revolving has been repaid by
non revolving telah dilunasi oleh Bank Mandiri Bank Mandiri Taspen.
Taspen.
Pada bulan Maret 2021, Entitas Anak On March 2021, the Subsidiary (PT Bank Mandiri
(PT Bank Mandiri Taspen) memperoleh fasilitas Taspen) obtained a credit facility from BCA, in the
kredit dari BCA, berupa fasilitas Term Loan 3 form of Term Loan 3 (committed) - non-revolving
(committed) - non-revolving dengan jumlah facility with maximum amount of Rp250,000. This
maksimum sebesar Rp250.000. Fasilitas tersebut facility is used to finance the Subsidiary's working
digunakan untuk membiayai modal kerja Entitas capital. This facility has a term of 12 (twelve) months
Anak. Fasilitas ini memiliki jangka waktu selama until 30 June 2022 with a JIBOR interest rate of 3
12 (dua belas) bulan hingga 30 Juni 2022 dengan (three) months + 125bps. The Term Loan 3
suku bunga JIBOR 3 bulan + 125bps. Fasilitas (committed) - non-revolving facility has matured and
Term Loan 3 (committed) - non-revolving telah was fully repaid on 31 March 2025.
jatuh tempo dan telah dilunasi pada tanggal
31 Maret 2025.
313
Page 1328
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Central Asia Tbk (lanjutan) PT Bank Central Asia Tbk (continued)
Pada bulan Maret 2022, Entitas Anak On March 2022, the Subsidiary (PT Bank Mandiri
(PT Bank Mandiri Taspen) memperoleh fasilitas Taspen) obtained a credit facility from BCA, in the
kredit dari BCA, berupa fasilitas Term Loan 4 form of a Term Loan 4 (committed) - non-revolving
(committed) - non-revolving dengan jumlah facility with a maximum amount of Rp250,000. This
maksimum sebesar Rp250.000. Fasilitas ini facility has a term of 36 (thirty six) months from the
digunakan untuk membiayai modal kerja. date of the first drawdown with an interest rate of
Pinjaman ini memiliki jangka waktu selama 36 5.25% per annum. The Term Loan 4 (committed) -
(tiga puluh enam) bulan dari tanggal penarikan non-revolving facility has matured and was fully
pertama dengan suku bunga 5,25% per tahun. repaid on 20 January 2025.
Fasilitas Term Loan 4 (committed) – non-revolving
telah jatuh tempo dan telah dilunasi pada tanggal
20 Januari 2025.
Pada bulan Juni 2025, Bank Mandiri Taspen In June 2025, Bank Mandiri Taspen obtained a
memperoleh fasilitas kredit dari BCA, berupa credit facility from PT Bank Central Asia Tbk (“BCA”)
fasilitas Term Loan 5 (committed) - non revolving in the form of a Term Loan 5 (committed) - non-
dengan jumlah maksimum sebesar Rp500.000. revolving facility with a maximum amount of
Seluruh fasilitas tersebut digunakan untuk Rp500,000. The entire facility was utilized to finance
membiayai modal kerja Bank Mandiri Taspen. Bank Mandiri Taspen’s working capital. The facility
Fasilitas ini memiliki jangka waktu selama 18 bulan has a term of 18 months until 25 December 2026
hingga 25 Desember 2026 dengan suku bunga and bears an annual interest rate of 5.94%.
5,94% per tahun.
Pada tanggal 15 November 2022 dan terakhir On 15 November 2022 and most recently on 23 July
pada tanggal 23 Juli 2025, Entitas Anak (PT 2025, the Subsidiary (PT Mandiri Tunas Finance)
Mandiri Tunas Finance) dan BCA telah and PT Bank Central Asia Tbk (“BCA”) entered into
menandatangani perjanjian kredit dimana BCA credit agreements under which BCA provided
memberikan beberapa fasilitas Installment Loan several Installment Loan facilities and Money
dan Pinjaman Berjangka Money Market (PBMM) Market Term Loan (Pinjaman Berjangka Money
dengan total limit sebesar Rp16.500.000 yang Market/“PBMM”) facilities with a total limit of
bersifat non-revolving dan revolving. Fasilitas Rp16,500,000, consisting of non-revolving and
tersebut memiliki jatuh tempo yang beragam dan revolving facilities. These facilities have various
berkisar antara bulan Maret 2026 sampai dengan maturities ranging from March 2026 to September
bulan September 2028 dengan suku bunga yang 2028, with interest rates to be determined at each
akan ditentukan setiap penarikan fasilitas. drawdown. The PBMM facilities have been
Fasilitas PBMM diperpanjang sampai dengan extended until June 2026.
Juni 2026.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari BCA masing-masing sebesar fund borrowings from BCA was amounted to
Rp5.659.156 dan Rp7.904.515. Rp5,659,156 and Rp7,904,515, respectively.
PT Bank Pan Indonesia Tbk. PT Bank Pan Indonesia Tbk
Pada tanggal 25 Agustus 2021, Entitas Anak On 25 August 2021, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) mendapat tambahan Utama Finance) obtained an additional Working
fasilitas Kredit Modal Kerja sebesar Rp500.000 Capital Credit Facility of Rp500,000, which is non-
yang bersifat non-revolving serta tambahan revolving, as well as an additional Money Market
Fasilitas Money Market Line sehingga menjadi Line Facility, bringing the total to Rp100,000. The
Rp100.000. Atas Fasilitas Kredit Modal Kerja Working Capital Credit Facility bears an interest
dikenakan suku bunga 7,25% pada saat rate of 7.25% at the time of drawdown, with a
penarikan dengan kelonggaran tarik sampai drawdown availability period until February 2022
dengan bulan Februari 2022 dan jatuh tempo pada and maturity on 3 February 2025. Meanwhile, the
3 Februari 2025. Sedangkan untuk fasilitas Kredit Money Market Line Facility has been extended until
Money Market Line diperpanjang sampai dengan 26 May 2025.
tanggal 26 Mei 2025.
314
Page 1329
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Pan Indonesia Tbk. (lanjutan) PT Bank Pan Indonesia Tbk. (continued)
Pada tanggal 15 November 2022 dan terakhir On 15 November 2022 and most recently on
pada tanggal 3 Oktober 2025, Entitas Anak (PT 3 October 2025, the Subsidiary (PT Mandiri Tunas
Mandiri Tunas Finance) dan PT Bank Pan Finance) and PT Bank Pan Indonesia Tbk. (“Panin”)
Indonesia Tbk. (“Panin”) menandatangani entered into a credit agreement with a total non-
perjanjian kredit dengan total limit sebesar revolving limit of Rp7,000,000. The facility matures
Rp7.000.000 yang bersifat non-revolving. Fasilitas in March 2028. The interest rate on the amounts
tersebut jatuh tempo pada bulan Maret 2028. drawn is fixed for the duration of the loan.
Tingkat suku bunga yang telah ditarik berlaku
tetap selama jangka waktu pinjaman.
Pada tanggal 23 Mei 2022, Entitas Anak (MUF) On 23 May 2022, the Subsidiary (MUF) obtained an
memperoleh tambahan fasilitas pinjaman modal additional non-revolving Working Capital Loan
kerja non-revolving dari Bank Panin dengan batas facility from PT Bank Pan Indonesia Tbk. (“Panin”)
maksimum kredit sejumlah Rp500.000 (“Fasilitas with a maximum credit limit of Rp500,000 (Facility
VI”) dengan tingkat suku bunga 6,50% - 7,50% VI). This facility is subject to an interest rate of
dan akan jatuh tempo pada tanggal 20 Februari 6.50% - 7.50% at the time of withdrawal. The facility
2026. will mature on 20 February 2026.
Pada tanggal 12 Juni 2023, Entitas Anak (MUF) On 12 June 2023, the Subsidiary (MUF) obtained an
memperoleh tambahan fasilitas pinjaman modal additional non-revolving Working Capital Loan
kerja non-revolving dari Bank Panin dengan batas facility from PT Bank Pan Indonesia Tbk. (“Panin”)
maksimum kredit sejumlah Rp500.000 (“Fasilitas amounted to Rp500,000 (“Facility VII”). This facility
VII”) dengan tingkat suku bunga 7,25% dan akan is subject to an interest rate of 7.25% at the time of
jatuh tempo pada tanggal 3 November 2026. withdrawal. The facility will mature on 3 November
2026.
Pada tanggal 19 Desember 2023, Entitas Anak On 19 December 2023, the Subsidiary (MUF)
(MUF) memperoleh tambahan fasilitas pinjaman obtained an additional non-revolving Working
modal kerja non-revolving dari Bank Panin dengan Capital Loan facility from PT Bank Pan Indonesia
batas maksimum kredit sejumlah Rp500.000 Tbk. (“Panin”) amounted to Rp500,000 (“Facility
(“Fasilitas VIII”) dengan tingkat suku bunga 7,00% VIII”). This facility is subject to an interest rate of
- 7,25% dan akan jatuh tempo pada tanggal 3 April 7.00% - 7.25% at the time of withdrawal. The facility
2028. will mature on 3 April 2028.
Pada tanggal 14 Agustus 2024, Entitas Anak On 14 August 2024, the Subsidiary (MUF) obtained
(MUF) memperoleh tambahan fasilitas pinjaman an additional non-revolving Working Capital Loan
modal kerja non-revolving dari Bank Panin dengan facility from PT Bank Pan Indonesia Tbk. (“Panin”)
batas maksimum kredit sejumlah Rp500.000 amounted to Rp500,000 (“Facility IX”). This facility
(“Fasilitas IX”) dengan tingkat suku bunga 7,00% - is subject to an interest rate of 7.00% - 7.50% at the
7,50% dan akan jatuh tempo pada tanggal time of withdrawal. The facility will mature on
28 Agustus 2028. 28 August 2028.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari Panin masing-masing sebesar fund borrowings from Panin are amounted to
Rp2.869.481 dan Rp4.586.349. Rp2,869,481 and Rp4,586,349, respectively.
315
Page 1330
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank DKI PT Bank DKI
Pada tanggal 15 Juni 2022, Entitas Anak On 15 June 2022, the Subsidiary
(PT Bank Mandiri Taspen) memperoleh fasilitas (PT Bank Mandiri Taspen) obtained a loan facility
kredit dari PT Bank DKI (“Bank DKI”), berupa from PT Bank DKI (“Bank DKI”), in the form of a
fasilitas Term Loan (committed) - non-revolving Term Loan (committed) - non-revolving facility with
dengan jumlah maksimum sebesar Rp500.000. a maximum loan amounting to Rp500,000. This
Fasilitas tersebut digunakan untuk membiayai facility is used to finance the Subsidiary's working
modal kerja Entitas Anak. Pada tanggal capital. On 15 December 2023, the term of this
15 Desember 2023, jangka waktu fasilitas ini telah facility was extended until 13 December 2026, with
diperpanjang hingga 13 Desember 2026 dengan an interest rate of 3-month JIBOR plus a margin of
suku bunga JIBOR 3 bulan + margin sebesar 0.75% per annum.
0,75% per tahun.
Pada 25 Juni 2025, Bank memperoleh fasilitas On 25 June 2025, Bank obtained loan facility from
kredit dari Bank DKI, berupa fasilitas Term Loan Bank DKI in the form of Term Loan (committed) -
(committed) – non revolving dengan jumlah non revolving with a maximum credit limit of
maksimum sebesar Rp500.000 yang digunakan Rp500,000 and were used to Bank’s working
untuk membiaya modal kerja Bank. Fasilitas ini capital. This facility has a term of 24 months which
memiliki jangka waktu selama 24 bulan dengan bears interest of IndoNia 90 days + 123 bps per
suku bunga IndoNia 90 hari + 123 bps per tahun. annum.
Pada tanggal 6 Maret 2024, Entitas Anak On 6 March 2024, the Subsidiary (PT Mandiri Tunas
(PT Mandiri Tunas Finance) dan Bank DKI Finance) and Bank DKI signed a loan facility
menandatangani perjanjian fasilitas pinjaman agreement where Bank DKI provides a Working
dimana Bank DKI menyediakan fasilitas Kredit Capital Executing - Term Loan facility with a total
Modal Kerja Executing - Term Loan dengan total amounted of Rp1,000,000 which is non-revolving.
fasilitas sebesar Rp1.000.000 yang bersifat non- The facility will mature in March 2027. The loan
revolving. Fasilitas tersebut memiliki jatuh tempo bears a fixed interest rate for amounts disbursed.
bulan Maret 2027. Tarif suku bunga fixed untuk
kredit yang sudah dicairkan.
Pada tanggal 26 Juni 2025, Entitas Anak On 26 June 2025, the Subsidiary (PT Bank Mandiri
(PT Bank Mandiri Taspen) memperoleh fasilitas Taspen) obtained a credit facility from Bank DKI in
kredit dari Bank DKI, berupa fasilitas kredit non- the form of a non-revolving, committed credit facility
revolving, commited dengan jumlah maksimum with a maximum amount of Rp500,000. The facility
sebesar Rp500.000. Fasilitas tersebut digunakan is intended for loan expansion and/or to support
untuk ekspansi kredit dan/atau mendukung other business activities of the Subsidiary. The
aktivitas bisnis lain Entitas Anak. Fasilitas akan facility will mature on 25 June 2027, with an interest
jatuh tempo pada tanggal 25 Juni 2027 dengan rate of 90-day IndONIA + 123 bps.
suku bunga IndONIA 90 hari + 123bps.
Pada tanggal 7 Januari 2025, Entitas Anak On 7 January 2025, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) obtained an Executing Loan facility
pinjaman Executing dari PT Bank DKI ("Bank from PT Bank DKI (“Bank DKI”) with a maximum
DKI") dengan batas maksimum kredit sebesar credit limit of Rp250,000. The interest rate for the
Rp250.000 dengan suku bunga ditentukan saat facility is determined at the time of drawdown. The
penarikan fasilitas. Jangka waktu penarikan facility has an availability period until 7 Apri 2025,
fasilitas tersebut adalah sampai dengan 7 April with a maximum loan tenor of 60 months from the
2025 dengan tenor pinjaman maksimal 60 bulan drawdown date. The facility is scheduled to mature
sejak tanggal penarikan, fasilitas tersebut akan on 26 March 2030.
jatuh tempo tanggal 26 Maret 2030.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari Bank DKI masing-masing sebesar borrowings from Bank DKI are amounted to
Rp1.608.064 dan Rp1.285.258. Rp1,608,064 and Rp1,285,258, respectively.
316
Page 1331
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Maybank Indonesia Tbk PT Bank Maybank Indonesia Tbk
Pada tanggal 27 Juli 2022, Entitas Anak On 27 July 2022, the Subsidiary (PT Mandiri Utama
(PT Mandiri Utama Finance) memperoleh Finance) obtained an additional Term Loan III
tambahan Fasilitas Pinjaman Berjangka III Facility in the amount of Rp350,000 PT Maybank
sejumlah Rp350.000 dari PT Bank Maybank Indonesia Tbk (“Maybank”) with an interest rate of
Indonesia Tbk (“Maybank”) dengan tingkat suku 7.00% and a drawdown period until 27 January
bunga 7,00% dan jangka waktu penarikan sampai 2023 with a tenor of 48 months. The Term Loan III
dengan tanggal 27 Januari 2023 dengan tenor 48 facility is hybrid in nature which can be used as a
bulan. Plafon fasilitas Pinjaman Berjangka III conventional or sharia Working Capital Loan. This
bersifat hybrid yang dapat digunakan sebagai facility will mature on 29 September 2026.
Kredit Modal Kerja konvensial maupun syariah.
Fasilitas tersebut jatuh tempo pada tanggal
29 September 2026.
Pada tanggal 29 Agustus 2022, Entitas Anak (PT On 29 August 2022, the Subsidiary (PT Bank
Bank Syariah Indonesia) dan Maybank Syariah Indonesia) and Maybank obtained a
mendapatkan fasilitas line pembiayaan Mudharabah financing line facility amounted to
Mudharabah sebesar USD100.000.000 (nilai USD100,000,000 (full amount) from Maybank. On
penuh) dari Maybank. Pada tanggal 30 Mei 2024, 30 May 2024, 24 June 2024 and 28 June 2024, BSI
24 Juni 2024, 28 Juni 2024 BSI melakukan withdrew facilities amounting to Rp300,000,
penarikan fasilitas sebesar Rp300.000, Rp750,000 and Rp300,000 respectively, with a
Rp750.000 dan Rp300.000 dengan nisbah bagi profit sharing ratio of 0.18%, 0.53% and 0.04%
hasil sebesar 0,18%, 0,53% dan 0,04% dan jatuh respectively and mature respectively on 1 July
tempo masing-masing pada tanggal 1 Juli 2024, 2024, 1 August 2024, and 5 July 2024. There is no
1 Agustus 2024, dan 5 Juli 2024. Tidak terdapat collateral pledged for this facility.
agunan yang dijaminkan untuk fasilitas ini.
Pada tanggal 3 Juni 2024, Entitas Anak (PT Bank On 3 June 2024, the Subsidiary (PT Bank Mandiri
Mandiri Taspen) memperoleh fasilitas kredit dari Taspen) obtained a credit facility from Maybank in
Maybank, berupa fasilitas kredit (uncommitted) the form of an uncommitted credit facility with a
dengan jumlah maksimum sebesar Rp250.000. maximum amount of Rp250,000. The facility is
Fasilitas tersebut digunakan untuk menunjang intended to support the company’s business
aktifitas bisnis perusahaan. Fasilitas akan jatuh activities. The facility will mature on 3 June 2026,
tempo pada tanggal 3 Juni 2026 dengan suku with an interest rate of 7.20%.
bunga 7,20%.
Per 31 Desember 2024, BSI memiliki fasilitas line As of 31 December 2024, BSI has a Mudharabah
pembiayaan berjangka Mudharabah dengan term financing line facility from PT Bank Maybank
jumlah maksimum dana yang disediakan sebesar Indonesia Tbk with a maximum amount of funds
USD95.000.000 (nilai penuh) dari PT Bank provided of USD95,000,000 (full amount) from
Maybank Indonesia Tbk dengan jangka waktu PT Bank Maybank Indonesia Tbk with a facility term
fasilitas dari 21 Februari 2024 sampai dengan from 21 February 2024 to 21 February 2025, the
21 Februari 2025, yang penarikannya dapat withdrawal of which can be done in multicurrency,
dilakukan secara multicurrency dalam mata uang in Rupiah and United States Dollar currency, and is
Rupiah dan Dolar Amerika Serikat dan bersifat revolving.
revolving
317
Page 1332
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Maybank Indonesia Tbk (lanjutan) PT Bank Maybank Indonesia Tbk (continued)
Atas fasilitas tersebut, per 31 Desember 2024, BSI For this facility, as of 31 December 2024, BSI has a
memiliki saldo pembiayaan berjangka Mudharabah term financing balance amounting to
Mudharabah sebesar Rp1.000.000 dari Saldo atas Rp1,000,000 from Maybank. This financing facility
fasilitas pembiayaan ini terdiri dari: balance consists of:
- Pembiayaan berjangka Mudharabah sebesar - Balance of Mudharabah term financing
Rp500.000 dengan jangka waktu fasilitas dari amounting to Rp500,000, starting from
13 Desember 2024 sampai dengan 13 Januari 13 December 2024 to 13 January 2025 and a
2025 dan imbal bagi hasil sebesar 6,80% per profit sharing rate of 6.80% per annum.
tahun.
- Pembiayaan berjangka Mudharabah sebesar - Balance of Mudharabah term financing
Rp500.000 dengan jangka waktu fasilitas dari amounting to Rp500,000 starting from
20 Desember 2024 sampai dengan 20 Januari 20 December 2024 to 20 January 2025 and a
2025 dan imbal bagi hasil sebesar 6,80% per profit sharing rate of 6.80% per annum.
tahun.
Atas ke dua pembiayaan tersebut, telah dilakukan For both financing, repayment has been made
pelunasan sesuai dengan tanggal jatuh tempo yang according to the maturity date stated in the financing
tertera pada perjanjian pemberian pembiayaan. agreement.
Akad fasilitas line pembiayaan tersebut The Mudharabah term financing line facility
diperpanjangan efektif pada 21 Februari 2025 agreement was extended effectively from
sampai dengan 21 Februari 2026, dengan jumlah 21 February 2025 to 21 February 2026, with the
maksimum dana yang disediakan adalah sebesar maximum amount of funds provided being
USD95.000.000 (nilai penuh) atau Rp1.400.000. USD95,000,000 (full amount) or Rp1,400,000.
Atas fasilitas yang telah diperpanjang tersebut, Based on the extended facility, on 28 February
pada 28 Februari 2025, BSI mendapatkan 2025, BSI received term financing Mudharabah
pembiayaan berjangka Mudharabah sebesar amounting to Rp750,000 from Maybank with a profit
Rp750.000 dari Maybank dengan imbal bagi hasil sharing rate of 6.60% per annum which matured on
6,60% per tahun yang jatuh tempo pada 9 April 9 April 2025. For this financing, repayment has been
2025. Atas pembiayaan ini, telah dilakukan made according to the maturity date stated in the
pelunasan sesuai dengan tanggal jatuh tempo yang financing agreement.
tertera pada perjanjian pembiayaan.
Pada 7 Maret 2025, Entitas Anak (BSI) On 7 March 2025, the Subsidiary (BSI) received term
mendapatkan fasilitas line pembiayaan berjangka term financing Mudharabah amounting to Rp650,000
Mudharabah sebesar Rp650.000 dari Maybank from Maybank with a profit sharing rate of 6.60% per
dengan imbal bagi hasil 6,60% per tahun yang jatuh annum which matured on 21 April 2025. For this
tempo pada 21 April 2025. Atas pembiayaan ini, financing, repayment has been made in accordance
telah dilakukan pelunasan sesuai dengan tanggal with the maturity date stated in the financing
jatuh tempo yang tertera pada perjanjian. agreement.
Tidak terdapat agunan yang dijaminkan untuk There is no collateral pledged for this financing
fasilitas pembiayaan tersebut. facility.
Pada tanggal 31 Desember 2025, BSI tidak memiliki As of 31 December 2025, BSI has no balance on the
saldo atas fasilitas line pembiayaan berjangka term financing Mudharabah line facility.
Mudharabah tersebut.
318
Page 1333
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Maybank Indonesia Tbk (lanjutan) PT Bank Maybank Indonesia Tbk (continued)
Pada tanggal 18 Desember 2023, Entitas Anak On 18 December 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) kembali memperoleh Utama Finance) again obtained an additional Term
tambahan Fasilitas Pinjaman Berjangka IV Loan Facility IV amounting to Rp500,000 from
sejumlah Rp500.000 dari Maybank dengan Maybank with an indicative interest rate of 7.25% -
indikasi tingkat suku bunga 7,25% - 7,50% dan 7.50% and a withdrawal period until 18 April 2024,
dari jangka waktu penarikan sampai dengan and a tenor of 48 months. The limit of the Term Loan
tanggal 18 April 2024 dan tenor 48 bulan. Adapun Facility IV is hybrid and can be used for both
plafon fasilitas Pinjaman Berjangka IV bersifat conventional and Sharia loan working capital. This
hybrid yang dapat digunakan sebagai kredit modal facility matures on 1 April 2028.
kerja konvensial maupun syariah. Fasilitas ini jatuh
tempo pada tanggal 1 April 2028.
Pada tanggal 7 September 2023, Entitas Anak On 7 September 2023, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan Maybank Tunas Finance) and Maybank signed a credit
menandatangani perjanjian kredit dimana agreement under which Maybank provided a Term
Maybank menyediakan fasilitas Pinjaman Loan facility with a total limit of Rp750,000, which is
Berjangka dengan total fasilitas sebesar non-revolving. A fixed interest rate is applied upon
Rp750.000 yang bersifat non-revolving. Suku each disbursement. The facility matures in
bunga fixed per pencairan. Fasilitas tersebut January 2027.
memiliki jatuh tempo pada Januari 2027.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari Maybank sebesar Rp1.078.981 dan fund borrowings from Maybank are amounted to
Rp2.292.588. Rp1,078,981 and Rp2,292,588, respectively.
Pada tanggal 20 Maret 2025, Entitas Anak On 20 March 2025, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) kembali memperoleh Utama Finance) obtained an additional Term Loan
tambahan Fasilitas Pinjaman Berjangka V sejumlah Facility V amounting to Rp300,000 with an interest
Rp300.000 dengan tingkat suku bunga 7,25% - rate ranging from 7.25% - 7.40% and a drawdown
7,40% dan jangka waktu penarikan sampai dengan period until 20 September 2025. The Term Loan
tanggal 20 September 2025. Adapun plafond Facility IV has a hybrid feature, allowing it to be
fasilitas Pinjaman Berjangka IV bersifat hybrid yang utilized as either a conventional or sharia working
dapat digunakan sebagai kredit modal kerja capital loan. The drawdown period for this facility
konvensial maupun syariah. Jangka waktu has been extended until 20 March 2026.
penarikan fasilitas tersebut telah diperpanjang
sampai tanggal 20 Maret 2026.
Entitas Anak (PT Mandiri Sekuritas) telah The Subsidiary (PT Mandiri Sekuritas) has obtained
mendapatkan Fasilitas Kredit dari PT Bank a Credit Facility from PT Bank Maybank Indonesia
Maybank Indonesia (“Maybank”), Tbk. Dimana (“Maybank”), Tbk. Where Maybank provides a
Maybank memberikan fasilitas Pinjaman Promes Revolving Promissory Note (Money Market Line)
Berulang (Money Market Line) dan Bank Garansi and Bank Guarantee facility that can be used
yang dapat digunakan masing-masing maupun individually or jointly up to a maximum amount of
secara bersama-sama sampai jumlah setinggi- Rp250,000. The interest rate is determined based
tingginya sebesar Rp250.000. Suku bunga on the Maybank's loan interest rate and will be
ditetapkan berdasarkan tingkat bunga pinjaman determined at the time of withdrawal. The
Maybank dan akan ditetapkan pada saat penarikan. Maybank’s facility matures until 25 July 2026.
Jatuh tempo fasilitas Maybank sampai dengan
25 Juli 2026.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 dan 2024, outstanding
pinjaman dari Maybank Syariah sebesar fund borrowings from Maybank Syariah are
Rp15.622 dan Rp40.607. amounted to Rp15,622 and Rp40,607, respectively.
319
Page 1334
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Pembangunan Daerah Jawa Barat dan PT Bank Pembangunan Daerah Jawa Barat dan
Banten Tbk Banten Tbk
Pada tanggal 20 Desember 2023, Entitas Anak On 20 December 2023, the Subsidiary (PT Bank
(PT Bank Mandiri Taspen) memperoleh fasilitas Mandiri Taspen) obtained a loan facility from PT
kredit dari PT Bank Pembangunan Daerah Jawa Bank Pembangunan Daerah Jawa Barat dan
Barat dan Banten Tbk (“BJB”), berupa fasilitas Banten Tbk (“BJB”), in the form of Term Loan
Term Loan (committed) - non-revolving dengan (committed) - non-revolving facility with total a
total jumlah maksimum sebesar Rp1.000.000 maximum limit of Rp1,000,000 with an interest rate
dengan suku bunga JIBOR 3 bulan + 80bps. of JIBOR 3 Months + 80bps. This facility is used to
Fasilitas tersebut digunakan untuk membiayai finance the Subsidiary's working capital. This facility
modal kerja Entitas Anak. Fasilitas ini has been extended until 20 December 2026.
diperpanjang sampai dengan tanggal
20 Desember 2026.
Pada tanggal 8 Agustus 2023, Entitas Anak On 8 August 2023, the Subsidiary
(PT Mandiri Tunas Finance) dan BJB (PT Mandiri Tunas Finance) and BJB signed a loan
menandatangani perjanjian kredit dimana BJB agreement whereby BJB provided a General
menyediakan fasilitas Kredit Modal Kerja Umum Working Capital Loan Facility for Financing
Lembaga Pembiayaan dengan total limit sebesar Institutions with a total limit of Rp500,000 which is
Rp500.000 yang bersifat non-revolving. Fasilitas non-revolving. The facility will mature on August
tersebut jatuh tempo pada bulan Agustus 2026 2026 with interest rate is a floating interest rate
dengan tingkat suku bunga bunga berlaku floating during the withdrawal period and a fixed rate during
rate selama masa penarikan dan fixed rate selama the loan term around 6.00% - 7.60%. This loan was
jangka waktu kredit antara 6,00% - 7,60%. fully settled on 15 October 2025.
Pinjaman ini telah dilunasi pada tanggal
15 Oktober 2025.
Pada tanggal 18 Desember 2024, Entitas Anak On 18 December 2024, the Subsidiary
(PT Mandiri Sekuritas) telah melakukan (PT Mandiri Sekuritas) has signed with BJB.
penandatanganan dengan BJB. Saat ini Entitas Currently, the Subsidiary gets a maximum credit
Anak mendapatkan fasilitas kredit maksimum facility of Rp250,000. The credit term is valid for
sebesar Rp250.000. Jangka waktu kredit berlaku the next 12 months until 29 December 2025. The
hingga 12 bulan ke depan sampai dengan applicable credit interest rate is determined at the
29 Desember 2025. Tingkat suku bunga kredit time the Subsidiary makes a withdrawal of the
yang berlaku ditetapkan pada saat Entitas Anak Credit Facility. This loan was fully repaid on 9 April
melakukan penarikan Fasilitas Kredit. Pinjaman ini 2025.
telah dilunasi pada tanggal 9 April 2025.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari BJB masing-masing sebesar fund borrowings from BJB are amounted to
Rp1.000.000 dan Rp1.312.400. Rp1,000,000 and Rp1,312,400 respectively.
PT Bank Jago Tbk PT Bank Jago Tbk
Pada tanggal 20 Desember 2023, Entitas Anak On 20 December 2023, the Subsidiary
(PT Mandiri Utama Finance) dan PT Bank Jago (PT Mandiri Utama Finance) and PT Bank Jago Tbk
Tbk (Bank Jago) menandatangani perjanjian (Bank Jago) has signed a Working Capital Loan
fasilitas Kredit Modal kerja non-revolving dengan facility agreement non-revolving with Bank Jago with
batas maksimum kredit sejumlah Rp1.000.000 maximum limit is Rp1,000,000 with interest 7.00% -
yang dikenakan tingkat suku bunga 7,00% - 7.25%. The facility matures on 26 June 2029.
7,25%. Jatuh tempo fasilitas sampai dengan
tanggal 26 Juni 2029.
320
Page 1335
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Jago Tbk (lanjutan) PT Bank Jago Tbk (continued)
Pada tanggal 13 Agustus 2024, Entitas Anak On 13 August 2024, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan Bank Jago Utama Finance) and Bank Jago has signed a
menandatangani perjanjian penambahan fasilitas obtained Working Capital Loan facility agreement
Kredit Modal Kerja non revolving dengan batas non revolving with Bank Jago with maximum limit is
maksimum kredit sebesar Rp1.300.000 yang Rp1,300,000 with interest 7% - 7.25% a maximum
dikenakan suku bunga 7% - 7,25% tenor pinjaman loan tenure of 60 months from the drawdown date.
maksimal 60 bulan sejak tanggal penarikan. The drawdown maturity was extended until
Terdapat perpanjangan jatuh tempo penarikan 20 December 2025.
sampai dengan tanggal 20 Desember 2025.
Pada tanggal 13 Agustus 2024, Entitas Anak On 13 August 2024, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan Bank Jago Utama Finance) and Bank Jago has signed a
menandatangani perjanjian penambahan fasilitas obtained Working Capital Loan facility agreement
Kredit Modal Kerja non revolving dengan batas non revolving with Bank Jago with maximum limit is
maksimum kredit sebesar Rp1.300.000 yang Rp1,300,000 with interest 7% - 7.25% a maximum
dikenakan suku bunga 7% - 7,25% tenor pinjaman loan tenure of 60 months from the drawdown date.
maksimal 60 bulan sejak tanggal penarikan. The drawdown maturity was extended until
Terdapat perpanjangan jatuh tempo penarikan 20 December 2025.
sampai dengan tanggal 20 Desember 2025.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, oustanding fund
pinjaman dari Bank Jago masing-masing sebesar borrowings from Bank Jago are Rp977,113 and
Rp977.113 dan Rp1.245.817. Rp1,245,817, respectively.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, oustanding fund
pinjaman dari Bank Jago Syariah masing-masing borrowings from Bank Jago Sharia are Rp28,331
sebesar Rp28.331 dan RpNihil. and RpNil, respectively.
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
Pada tanggal 19 Februari 2020, Entitas Anak On 19 February 2020, the Subsidiary
(PT Mandiri Tunas Finance) dan PT Bank CIMB (PT Mandiri Tunas Finance) and PT Bank CIMB
Niaga Tbk (“Bank CIMB Niaga”) menandatangani Niaga Tbk (“Bank CIMB Niaga”) has signed a loan
perjanjian kredit dimana Bank CIMB Niaga agreement that Bank CIMB Niaga provides non-
menyediakan fasilitas Term Loan dengan total revolving Term Loan facility with total limit up to
maksimum kredit sebesar Rp300.000 yang Rp300,000 with 8.25% of fixed interest rate at
bersifat non-revolving dan dikenakan tingkat suku drawdown. This facility will mature on
bunga tetap sebesar 8,25% pada saat penarikan. February 2023. On 4 March 2025, the term of non-
Fasilitas tersebut jatuh tempo pada bulan Februari revolving Term Loan (committed) facility has
2023. Fasilitas Term Loan (committed) - non- matured. This loan has been fully repaid with the
revolving telah jatuh tempo pada tanggal final installment on 4 March 2025 and has not been
4 Maret 2025. Pinjaman ini telah lunas dengan extended.
pembayaran angsuran terakhir tanggal 4 Maret
2025 dan tidak diperpanjang.
Pada tanggal 20 Desember 2022, Entitas Anak On 20 December 2022, the Subsidiary
(PT Mandiri Tunas Finance) dan Bank CIMB (PT Mandiri Tunas Finance) and Bank CIMB Niaga
Niaga menandatangani perjanjian kredit dimana signed a loan agreement where Bank CIMB Niaga
Bank CIMB Niaga menyediakan fasilitas Pinjaman provided several Special Transaction Loan facilities
Transaksi Khusus dengan total fasilitas sebesar with a total facility of Rp900,000 which is non-
Rp900.000 yang bersifat non-revolving dan revolving and is subject to a fixed interest rate upon
dikenakan tingkat suku bunga tetap pada saat withdrawal. The facility will mature in March 2026.
penarikan. Fasilitas tersebut jatuh tempo pada
bulan Maret 2026.
321
Page 1336
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank CIMB Niaga Tbk (lanjutan) PT Bank CIMB Niaga Tbk (continued)
Pada tanggal 13 November 2023, Entitas Anak On 13 November 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan Bank CIMB Utama Finance) and Bank CIMB Niaga signed a
Niaga menandatangani perjanjian fasilitas Kredit non-revolving Working Capital Loan facility
Modal Kerja non-revolving dengan batas agreement with a maximum credit limit of
maksimum kredit sejumlah Rp350.000. yang Rp350,000 and an interest rate adjustable prior to
dikenakan tingkat suku bunga yang dapat withdrawal. The drawdown period for the credit
disesuaikan sebelum penarikan. Jangka waktu facility was available until 13 May 2024, with a
penarikan fasilitas kredit adalah sampai dengan maximum loan tenor of 36 months from the
13 Mei 2024 dengan tenor pinjaman maksimal 36 withdrawal date.
bulan sejak tanggal penarikan.
Pada tanggal 6 Juni 2024, Entitas Anak (PT On 6 June 2024, the Subsidiary (PT Mandiri Utama
Mandiri Utama Finance) memperoleh Finance) obtained an extension of the drawdown
perpanjangan penarikan fasilitas Kredit Modal period for the Working Capital Loan facility until
Kerja sampai dengan tanggal 13 November 2024, 13 November 2024. The facility will mature on
fasilitas tersebut akan jatuh tempo pada tanggal 1 April 2027.
1 April 2027.
Pada tanggal 9 Januari 2025, Entitas Anak On 9 January 2025, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan Bank CIMB Niaga Utama Finance) and Bank CIMB Niaga signed an
menandatangani perjanjian penambahan fasilitas agreement for an additional non-revolving Working
Kredit Modal Kerja non-revolving dengan batas Capital Loan acility with a maximum credit limit of
maksimum kredit sejumlah Rp400.000 yang Rp400,000 and an interest rate adjustable prior to
dikenakan tingkat suku bunga yang dapat withdrawal. The drawdown period for the credit
disesuaikan sebelum penarikan. Jangka waktu facility is available until 9 July 2025, with a maximum
penarikan fasilitas kredit adalah sampai dengan loan tenor of 36 months from the withdrawal date.
9 Juli 2025 dengan tenor pinjaman maksimal 36 The facility will mature on 9 July 2028.
bulan sejak tanggal penarikan. Fasilitas akan jatuh
tempo pada tanggal 9 Juli 2028.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari Bank CIMB Niaga masing-masing fund borrowings from Bank CIMB Niaga are
sebesar Rp906.067 dan Rp468.128. amounted to Rp906,067 and Rp468,128,
respectively.
PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
Pada tanggal 26 September 2019 dan terakhir On 26 September 2019, and most recently
diperpanjang sampai dengan 30 Agustus 2026, extended until 30 August 2026, the Subsidiary (PT
Entitas Anak (PT Mandiri Tunas Finance) Mandiri Tunas Finance) obtained an additional
mendapat tambahan fasilitas Working Capital revolving Working Capital Loan facility denominated
Loan dengan mata uang Rupiah (IDR) dan/atau in Rupiah (IDR) and/or United States Dollars (USD)
Dolar Amerika Serikat (USD) yang bersifat from PT Bank Danamon Indonesia Tbk
revolving dari PT Bank Danamon Indonesia Tbk. (“Danamon”), resulting in a total Working Capital
(“Danamon”) sehingga total keseluruhan fasilitas Loan facility of Rp150,000.
Working Capital Loan sebesar Rp150.000.
Pada tanggal 30 Desember 2019, Entitas Anak On 30 December 2019, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) obtained Term Loan I and Working
Term Loan I dan Working Capital dari Danamon Capital facilities from Danamon with a maximum
dengan batas maksimum kredit masing-masing credit limit of Rp350,000 and Rp100,000,
sejumlah Rp350.000 dan Rp100.000 dengan respectively, with an interest rate of 9.00% for the
tingkat suku bunga 9,00% untuk fasilitas Term Term Loan facility and the interest rate is subject to
Loan dan suku bunga mengikuti suku bunga yang the prevailing interest rate for Working Capital
berlaku untuk fasilitas Working Capital. facility.
322
Page 1337
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Danamon Indonesia Tbk (lanjutan) PT Bank Danamon Indonesia Tbk (continued)
Jangka waktu penarikan fasilitas Term Loan The withdrawal period for the Term Loan facility is
adalah 12 bulan sejak fasilitas ditandatangani dan 12 months from the time the facility is signed and
fasilitas bersifat non-revolving. Sedangkan untuk the facility is non-revolving. Meanwhile, for the
fasilitas Working Capital Loan, jangka waktu Working Capital Loan facility, the withdrawal period
penarikan adalah 12 bulan sejak fasilitas is 12 months from the time the facility is signed and
ditandatangani dan fasilitas bersifat revolving. the facility is revolving. This facility was fully repaid
Fasilitas ini telah lunas pada tanggal 12 Oktober on 12 October 2024.
2024.
Jangka waktu penarikan fasilitas Working Capital The withdrawal period for the Working Capital Loan
Loan sudah beberapa kali diperpanjang. facility has been extended several times.
Sedangkan fasilitas Term Loan I akan jatuh tempo Meanwhile, the Term Loan I facility will mature on
tanggal 12 Desember 2024. Pada tanggal 12 December 2024. On 21 December 2022, the
21 Desember 2022, Entitas Anak melakukan Subsidiary extended the Working Capital Facility
perpanjangan Fasilitas Working Capital dengan with a withdrawal period of the facility until
jangka waktu penarikan fasilitas sampai dengan 30 August 2023. This facility has been temporarily
tanggal 30 Agustus 2023. Fasilitas ini telah extended until 30 September 2023. Then the
diperpanjang sementara sampai dengan Subsidiary on the same date also obtained
30 September 2023. Kemudian Entitas Anak additional Term Loan and Sharia Term Loan
ditanggal yang sama juga memperoleh tambahan facilities a limit of maximum loan amounted to is
fasilitas Term Loan dan Term Loan Syariah dengan Rp400,000 and Rp100,000 respectively with an
batas maksimum kredit masing-masing sejumlah interest rate of 7.00% - 7.25% for the Term Loan
Rp400.000 dan Rp100.000 dengan tingkat suku facility, with the withdrawal period for the Term Loan
bunga 7,00% - 7,25% untuk fasilitas Term Loan, facility is 12 months from the time the facility is
dengan jangka waktu penarikan fasilitas Term Loan signed and the facility is non-revolving. This facility
adalah 12 bulan sejak fasilitas ditandatangani dan The Term Loan facility will mature on
fasilitas bersifat non-revolving. Untuk fasilitas Term 13 July 2027. The Working Capital Facility has been
Loan akan jatuh tempo pada tanggal 13 Juli 2027. extended several times, with the latest extension
Atas Fasilitas Working Capital sudah dilakukan valid until 30 August 2026.
perpanjangan beberapa kali, terakhir perpanjangan
fasilitas sampai dengan tanggal 30 Agustus 2026.
Pada tanggal 24 Januari 2025, Perusahaan On January 24, 2025, the Subsidiary obtained
memperoleh tambahan fasilitas Term Loan dan additional Term Loan and Sharia Term Loan
Term Loan Syariah dengan batas maksimum kredit facilities with maximum credit limits of Rp450,000
masing-masing sejumlah Rp450.000 dan Rp50.000 and Rp50,000, respectively. The indicative interest
dengan indikatif tingkat suku bunga 7,25% untuk rate for the Term Loan facility is 7.25%. The Term
fasilitas Term Loan, dengan jangka waktu Loan facility has a 12-month availability period from
penarikan fasilitas Term Loan adalah 12 bulan sejak the signing date and is non-revolving. These
fasilitas ditanda-tangani dan fasilitas bersifat non facilities will mature on 2 December 2029 (Term
revolving. Fasilitas tersebut masing-masing akan Loan) and 3 December 2029 (Sharia Term Loan).
jatuh tempo pada tanggal 2 Desember 2029 (Term
Loan) dan 3 Desember 2029 (Sharia Term Loan).
Pada tanggal 12 Desember 2022, Entitas Anak On 12 December 2022, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) mendapat fasilitas Tunas Finance) obtained a non-revolving Term
Term Loan dengan mata uang Rupiah (IDR) yang Loan facility in Rupiah (IDR) from Danamon with a
bersifat non-revolving dari Danamon dengan total total limit of Rp1,000,000, maturing in December
limit sebesar Rp1.000.000 dan jatuh tempo pada 2025. The loan carries a fixed interest rate over the
bulan Desember 2025. Suku bunga tetap selama loan tenor.
tenor pinjaman.
323
Page 1338
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Danamon Indonesia Tbk (lanjutan) PT Bank Danamon Indonesia Tbk (continued)
Entitas anak (PT Mandiri Sekuritas) memperoleh The subsidiary (PT Mandiri Sekuritas) obtained a
Fasilitas Kredit dari PT Bank Danamon Indonesia Credit Facility from PT Bank Danamon Indonesia
Tbk sejumlah Rp280.000. Jangka waktu fasilitas Tbk amounting to Rp280,000. The term of the facility
tersebut adalah sampai dengan 22 Desember is until 22 December 2025. Currently, the Credit
2025. Adapun saat ini Fasilitas Kredit dalam Facility is in the process of being extended. This
proses perpanjangan. Pinjaman ini telah dilunasi loan was fully repaid on 1 October 2025.
pada tanggal 1 Oktober 2025.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari Danamon masing-masing sebesar fund borrowings from Danamon are amounted to
Rp840.197 dan Rp1.008.923. Rp840,197 and Rp1,008,923, respectively.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari Danamon Syariah masing-masing fund borrowings from Danamon Syariah was
sebesar Rp120.103 dan Rp109.688. amounted to Rp120,103 and Rp109,688,
respectively.
MUFG Bank, Ltd., Jakarta Branch MUFG Bank, Ltd., Jakarta Branch
Pada tanggal 11 Februari 2016 dan terakhir On 11 February 2016 and most recently amended
diubah pada tanggal 24 Juli 2025, Entitas Anak on 24 July 2025, the Subsidiary (PT Mandiri Tunas
(PT Mandiri Tunas Finance) dan MUFG Bank Ltd., Finance) and MUFG Bank Ltd., Jakarta (“MUFG”)
Jakarta (“MUFG”) menandatangani perjanjian entered into a loan agreement under which MUFG
pinjaman dimana MUFG menyediakan fasilitas provided an uncommitted revolving Short-Term
Pinjaman Jangka Pendek Tanpa Komitmen yang Loan facility with a total maximum credit limit of
bersifat revolving dengan total maksimum kredit USD78,500,000 (full amount). The applicable
sebesar USD78.500.000 (nilai penuh) . Suku interest rate is the cost of funds for the relevant
bunga yang dikenakan adalah ongkos pendanaan interest period plus a margin applicable at the time
untuk jangka waktu bunga yang bersangkutan of drawdown. The facility has been extended until
ditambah dengan marjin yang berlaku pada saat February 2026.
penarikan. Fasilitas tersebut diperpanjang sampai
dengan Februari 2026.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari MUFG masing-masing sebesar fund borrowings from MUFG was amounted to
Rp500.000 dan RpNihil. Rp500,000 and RpNil, respectively.
PT Bank Panin Dubai Syariah Tbk PT Bank Panin Dubai Syariah Tbk
Pada tanggal 27 Desember 2022, Entitas Anak On 27 December 2022, the Subsidiary (PT Mandiri
(“PT Mandiri Utama Finance”) memperoleh Utama Finance) obtained an Executing Financing
fasilitas pinjaman Executing dari PT Bank Panin Facility from PT Bank Panin Dubai Syariah Tbk
Dubai Syariah Tbk ("Panin Dubai Syariah") (“Panin Dubai Syariah”) with a maximum credit limit
dengan batas maksimum kredit sebesar of Rp450,000, with the profit-sharing ratio (nisbah)
Rp450.000 dengan nisbah bagi hasil ditentukan determined at the time of withdrawal. The
saat penarikan fasilitas. Jangka waktu penarikan drawdown period for the facility was available until
fasilitas tersebut adalah sampai dengan 31 December 2023, with a maximum financing
31 Desember 2023 dengan tenor pinjaman tenor of 48 months from the withdrawal date. The
maksimal 48 bulan sejak tanggal penarikan. facility will mature on 9 June 2027.
Fasilitas tersebut akan jatuh tempo tanggal 9 Juni
2027.
324
Page 1339
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Panin Dubai Syariah Tbk (lanjutan) PT Bank Panin Dubai Syariah Tbk (continued)
Pada tanggal 12 November 2024, Entitas Anak On 12 November 2024, the Subsidiary (PT Mandiri
PT Mandiri Utama Finance memperoleh Utama Finance) obtained an additional Executing
tambahan fasilitas pinjaman Executing sehingga Financing Facility, bringing the total credit limit
total plafond yang diterima dari Panin Dubai received from Bank Panin Dubai Syariah to
Syariah sebesar Rp500.000 yang bersifat Rp500,000, the facility is revolving in nature. The
revolving. Nisbah bagi hasil ditentukan saat profit-sharing ratio (nisbah) determined at the time
penarikan fasilitas. Jangka waktu penarikan of withdrawal. The drawdown period for the facility
fasilitas tersebut adalah sampai dengan 12 Mei is available until 12 May 2029, with a maximum
2029 dengan tenor pinjaman maksimal 48 bulan financing tenor of 48 months from the withdrawal
sejak tanggal penarikan. date.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari Panin Dubai Syariah masing- fund borrowing from Panin Dubai Syariah are
masing sebesar Rp469.269 dan Rp366.364. amounted to Rp469,269 and Rp366,364,
respectively.
PT Sea Bank Indonesia PT Sea Bank Indonesia
Pada tanggal 1 November 2024, Entitas Anak On 1 November 2024, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank Utama Finance) has signed a credit facility
Seabank Indonesia ("SeaBank") menandatangani agreement Money Market Line with PT Sea Bank
perjanjian fasilitas pinjaman modal kerja non Indonesia ("SeaBank") with a maximum credit limit
revolving dengan batas maksimum kredit of Rp500,000, subject to an interest rate of 7.2%.
sejumlah Rp500.000 yang dikenakan tingkat suku The credit facility withdrawal period is valid until
bunga 7,2%. Jangka waktu penarikan fasilitas 1 May 2025, with a maximum loan tenure of
kredit adalah sampai dengan 1 Mei 2025 dengan 48 months from the withdrawal date. This facility
tenor pinjaman maksimal 48 bulan sejak tanggal will mature on 23 October 2028.
penarikan. Fasilitas ini akan jatuh tempo pada
tanggal 23 Oktober 2028.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 dan 2024, oustanding fund
pinjaman dari SeaBank masing-masing sebesar borrowings from SeaBank are Rp392,525 and
Rp392.525 dan Rp148.706. Rp148,706, respectively.
PT Bank CTBC Indonesia PT Bank CTBC Indonesia
Pada tanggal 11 September 2024, Entitas Anak On 11 September 2024, the Subsidiary
(PT Mandiri Utama Finance) telah (PT Mandiri Utama Finance) has signed a credit
menandatangani perjanjian fasilitas kredit Money facility agreement Money Market Line with PT Bank
Market Line dengan PT Bank CTBC Indonesia CTBC Indonesia ("CTBC") where the facility
(“CTBC”) dimana fasilitas yang diberikan akan provided will mature on 11 September 2025. The
berakhir tanggal 11 September 2025. Fasilitas facility provided by CTBC is amounted to
yang diberikan CTBC sebesar Rp150.000. sesuai Rp150,000. The interest, according to the market
suku bunga pasar yang berlaku pada saat interest rate in effect at the time of the term
penarikan pinjaman. promissory loan withdrawal.
Pada tanggal 7 Desember 2020 dan terakhir On 7 December 2020 and most recently extended
diperpanjang pada tanggal 16 Oktober 2025, on 16 October 2025, the Subsidiary (PT Mandiri
Entitas Anak (PT Mandiri Tunas Finance) Tunas Finance) obtained a Combined Loan Limit
mendapat fasilitas Pinjaman Kombinasi Limit yaitu facility from CTBC, consisting of a revolving Short-
Pinjaman Jangka Pendek - Money Market yang Term Loan - Money Market and a non-revolving
bersifat revolving dan Pinjaman Jangka Medium-Term Loan - Fixed Interest, with a total loan
Menengah - Bunga Tetap yang bersifat non- facility of Rp200,000.
revolving dari CTBC sehingga total keseluruhan
fasilitas Pinjaman sebesar Rp200.000.
325
Page 1340
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank CTBC Indonesia (lanjutan) PT Bank CTBC Indonesia (continued)
Fasilitas tersebut memiliki jatuh tempo pada bulan These facilities will mature in March 2028.
Maret 2028.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, oustanding fund
pinjaman dari CTBC masing-masing sebesar borrowings from CTBC are Rp349,487 and
Rp349.487 dan Rp149.711. Rp149,711, respectively.
PT Bank China Construction Bank Indonesia PT Bank China Construction Bank Indonesia
Tbk Tbk
Pada tanggal 22 Februari 2022, Entitas Anak On 22 February 2022, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank China Utama Finance) and PT Bank China Construction
Construction Bank Indonesia Tbk ("CCBI") Bank Indonesia Tbk ("CCBI") signed a non-
menandatangani perjanjian fasilitas pinjaman revolving working capital loan facility agreement
modal kerja non-revolving dengan batas with a maximum credit limit of Rp250,000, bearing
maksimum kredit sejumlah Rp250.000 yang an annual interest rate of 6.50%. The drawdown
dikenakan tingkat suku bunga 6,50% per tahun. period of the credit facility was until 22 August 2022,
Jangka waktu penarikan fasilitas kredit adalah with a maximum loan tenor of 48 months from the
sampai dengan 22 Agustus 2022 dengan tenor drawdown date on 7 March 2022. The facility will
pinjaman maksimal 48 bulan sejak tanggal mature on 20 May 2026.
penarikan pada tanggal 7 Maret 2022. Fasilitas
tersebut akan jatuh tempo tanggal 20 Mei 2026.
Pada tanggal 20 Januari 2025, Entitas Anak On 20 January 2025, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan CCBI Tunas Finance) and CCBI entered into a credit
menandatangani perjanjian kredit dimana CCBI agreement under which CCBI provided a non-
menyediakan fasilitas Installment Loan dengan revolving Installment Loan facility with a total limit of
total fasilitas sebesar Rp300.000 yang bersifat Rp300,000. The facility bears a fixed interest rate
non-revolving. Suku bunga fixed rate sepanjang throughout the tenor and will mature in January
tenor. Fasilitas tersebut memiliki jatuh tempo pada 2028.
Januari 2028.
Pada tanggal 10 April 2023, Entitas Anak (PT On 10 April 2023, the Subsidiary (PT Mandiri Utama
Mandiri Utama Finance) dan PT Bank China Finance) and PT Bank China Construction Bank
Construction Bank Indonesia Tbk ("CCBI") Indonesia Tbk (“CCBI”) signed a non-revolving
menandatangani perjanjian fasilitas pinjaman Working Capital Loan Facility agreement with a
modal kerja non-revolving dengan batas maximum credit limit of Rp250,000 and an interest
maksimum kredit sejumlah Rp250.000 yang rate ranging from 7.00% to 7.15% per annum. The
dikenakan tingkat suku bunga 7,00% - 7,15% per drawdown period for the credit facility was available
tahun jangka waktu penarikan fasilitas kredit until 10 April 2024, with a maximum loan tenor of 48
adalah sampai dengan 10 April 2024 dengan tenor months from the withdrawal date. The facility will
pinjaman maksimal 48 bulan sejak tanggal mature on 24 May 2027.
penarikan. Fasilitas tersebut akan jatuh tempo
tanggal 24 Mei 2027.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari CCBI masing-masing sebesar fund borrowings from CCBI are amounted to
Rp330.953 dan Rp534.510. Rp330,953 and Rp534,510, respectively.
326
Page 1341
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank HSBC Indonesia PT Bank HSBC Indonesia
Pada tanggal 2 November 2023, Entitas Anak (PT On 2 November 2023, the Subsidiary (PT Mandiri
Mandiri Utama Finance) dan PT Bank HSBC Utama Finance) and PT Bank HSBC Indonesia
Indonesia (“HSBC”) menandatangani perjanjian (“HSBC”) signed a credit agreement whereby Bank
kredit dimana HSBC menyediakan fasilitas Kredit HSBC provides an additional Working Capital
Modal Kerja dengan maksimum kredit sebesar Credit facility with a maximum credit of Rp300,000,
Rp300.000, yang bersifat revolving dan dikenakan which is revolving with interest rate of 1% with
tingkat suku bunga 1% di atas JIBOR pada saat JIBOR upon withdrawal. The withdrawal period for
penarikan. Jangka waktu penarikan fasilitas the facility is 24 (twenty four) months from the
adalah 24 (dua puluh empat) bulan terhitung sejak effective date the contract was signed. This facility
tanggal efektif kontrak tersebut ditandatangani. will mature on 17 July 2026.
Fasilitas ini akan jatuh tempo pada tanggal 17 Juli
2026.
Pada tanggal 17 Juni 2021, Entitas Anak (PT On 17 June 2021, the Subsidiary (PT Mandiri Tunas
Mandiri Tunas Finance) dan HSBC Finance) and HSBC entered into a credit agreement
menandatangani perjanjian kredit dimana HSBC under which HSBC provided a revolving Loan
menyediakan fasilitas Pinjaman Berulang dengan facility with a maximum credit limit of Rp250,000.
maksimum kredit sebesar Rp250.000, yang This facility is automatically extended unless HSBC
bersifat revolving. Fasilitas tersebut diperpanjang cancels, terminates, or releases PT Mandiri Tunas
secara otomatis sampai HSBC membatalkan, Finance from its obligations in writing. Interest is
menghentikan, atau membebaskan PT Mandiri charged at a fixed rate on each drawdown.
Tunas Finance dari kewajibannya secara tertulis.
Bunga akan dibebankan tetap atas setiap
penarikan.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari HSBC masing-masing sebesar fund borrowings from HSBC are amounted to
Rp300.000 dan Rp300.000. Rp300,000 and Rp300,000, respectively.
PT Bank OCBC NISP PT Bank OCBC NISP
Pada tanggal 25 September 2025, Entitas Anak On 25 September 2025, the Subsidiary (PT Mandiri
(PT Mandiri Sekuritas) menandatangani Sekuritas) signed an amendment to the loan
perubahan perjanjian pinjaman dengan PT Bank agreement with PT Bank OCBC NISP Tbk
OCBC NISP Tbk (“OCBC”). Entitas Anak (“OCBC”). The Company obtained an increase in
memperoleh kenaikan fasilitas demand loan the demand loan facility to Rp300,000 or the
menjadi sebesar Rp300.000 atau nilai ekuivalen equivalent value in USD and a Foreign Exchange
dalam mata uang USD dan Fasilitas Transaksi Transaction Facility with a notional limit of Rp50,000
valuta asing dengan jumlah batas notional with a term until 31 August 2026. The interest rate
sebesar Rp50.000 dengan jangka waktu sampai will be notified by OCBC to the Company before the
dengan 31 Agustus 2026. Tingkat suku bunga Subsidiary makes a withdrawal of the Facility.
akan diberitahukan oleh OCBC kepada Entitas
Anak sebelum Entitas Anak melakukan penarikan
Fasilitas.
Pada tanggal 10 November 2015 dan terakhir On 10 November 2015 and most recently extended
diperpanjang pada tanggal 27 Oktober 2025, on 27 October 2025, the Subsidiary (PT Mandiri
Entitas Anak (PT Mandiri Tunas Finance) Tunas Finance) obtained a revolving Demand Loan
mendapat fasilitas Demand Loan yang bersifat facility from PT Bank OCBC NISP Tbk (“OCBC”),
revolving dari PT Bank OCBC NISP Tbk (“OCBC”) bringing the total Demand Loan facilities to
sehingga total keseluruhan fasilitas Demand Loan Rp200,000. The facility is granted for a period up to
sebesar Rp200.000. Fasilitas tersebut diberikan November 2026. The applicable interest rate will be
untuk jangka waktu sampai dengan November notified by OCBC to PT Mandiri Tunas Finance one
2026. Bunga akan diberitahukan oleh OCBC day prior to each drawdown of the Demand Loan
kepada PT Mandiri Tunas Finance 1 hari sebelum facility.
melakukan penarikan fasilitas Demand Loan.
327
Page 1342
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank OCBC NISP (lanjutan) PT Bank OCBC NISP (continued)
Pada tanggal 4 Desember 2025, Entitas Anak On 4 December 2025, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) obtained revolving Short Term
Short Term Loan revolving dari PT Bank OCBC Loan facility from PT Bank OCBC NISP Tbk
NISP Tbk ("OCBC") dengan batas maksimum ("CTBC") with a maximum credit limit amounted to
kredit sejumlah Rp200.000 yang dikenakan Rp200,000 with interest rate are charges follow
tingkat suku bunga mengikuti suku bunga pasar applicable market interest rate. This facility will be
yang berlaku. Fasilitas ini akan jatuh tempo pada due on 4 December 2026.
4 Desember 2026.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari OCBC NISP masing-masing fund borrowings from OCBC NISP are amounted to
sebesar Rp299.800 dan RpNihil. Rp299,800 and RpNil, respectively.
PT Bank Muamalat Indonesia Tbk PT Bank Muamalat Indonesia Tbk
Pada tanggal 29 September 2023, Entitas Anak On 29 September 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank Utama Finance) and PT Bank Muamalat Indonesia
Muamalat Indonesia Tbk (“Bank Muamalat”) Tbk (“Bank Muamalat”) signed a credit agreement
menandatangani perjanjian kredit dimana Bank where by Bank Muamalat provides an additional
Muamalat menyediakan tambahan fasilitas Executing Credit facility with a maximum credit of
pinjaman Executing dengan batas maksimum Rp600,000. The profit-sharing ratio (nisbah)
kredit sebesar Rp600.000 dengan nisbah bagi determined at the time of withdrawal. The
hasil ditentukan saat penarikan fasilitas. Jangka withdrawal period for the facility until 29 September
waktu penarikan fasilitas tersebut adalah sampai 2024 with tenor of 48 (fourty eight) months from the
dengan 29 September 2024 dengan tenor effective date the contract was signed. The
pinjaman maksimal 48 (empat puluh delapan) drawdown period of the facility has been extended
bulan sejak tanggal penarikan. Jangka waktu until 29 September 2026 and will be mature on
penarikan fasilitas sudah diperpanjang sampai 29 September 2030.
dengan tanggal 29 September 2026 dan jangka
waktu fasilitas akan jatuh tempo pada tanggal
29 September 2030.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari Bank Muamalat masing-masing fund borrowings from Bank Muamalat are amounted
sebesar Rp288.811 dan Rp176.791. to Rp288,811 and Rp176,791, respectively.
PT BPD Daerah Istimewa Yogyakarta PT BPD Daerah Istimewa Yogyakarta
Pada tanggal 15 Desember 2022, Entitas Anak On 15 December 2022, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT BPD Daerah Utama Finance) and PT BPD Daerah Istimewa
Istimewa Yogyakarta (“BPD DIY”) menandatangani Yogyakarta (“BPD DIY”) signed a credit agreement
perjanjian kredit di mana BPD DIY menyediakan whereby Bank BPD DIY provided an additional non-
tambahan fasilitas Kredit Modal Kerja dengan revolving Working Capital Credit Facility with a
maksimum kredit sebesar Rp100.000 yang bersifat maximum credit limit of Rp100,000 and an interest
non revolving dan dikenakan tingkat suku bunga rate of 6.80% at the time of withdrawal. The facility
6,80% pada saat penarikan. Jangka waktu kredit has a term of 36 months from the withdrawal date
fasilitas adalah 36 bulan sejak tanggal penarikan. and will mature on 19 December 2025.
Fasilitas tersebut akan jatuh tempo pada tanggal
19 Desember 2025.
328
Page 1343
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT BPD Daerah Istimewa Yogyakarta (lanjutan) PT BPD Daerah Istimewa Yogyakarta (continued)
Pada tanggal 13 September 2023, PT Mandiri On 13 September 2023, the Subsidiary (PT Mandiri
Utama Finance dan BPD DIY menandatangani Utama Finance) and BPD DIY signed a credit
perjanjian kredit dimana BPD DIY menyediakan agreement whereby BPD DIY provided an additional
tambahan fasilitas Kredit Modal Kerja dengan non-revolving Working Capital Credit Facility with a
maksimum kredit sebesar Rp100.000 yang bersifat maximum credit limit of Rp100,000 and an interest rate
non revolving dan dikenakan tingkat suku bunga of 7.00% at the time of withdrawal. The facility has a
7,00% pada saat penarikan. Jangka waktu kredit term of 36 months from the withdrawal date and will
fasilitas adalah 36 bulan sejak tanggal penarikan. mature on 2 October 2026.
Fasilitas tersebut akan jatuh tempo pada tanggal
2 Oktober 2026.
Pada tanggal 26 April 2024, Entitas Anak On 26 April 2024, the Subsidiary (PT Mandiri Utama
(PT Mandiri Utama Finance) dan BPD DIY Finance) and BPD DIY signed a credit agreement
menandatangani perjanjian kredit di mana BPD DIY whereby BPD DIY provided an additional non-
menyediakan tambahan fasilitas Kredit Modal Kerja revolving Working Capital Credit Facility with a
dengan maksimum kredit sebesar Rp200.000, yang maximum credit limit of Rp200,000 and an interest
bersifat non revolving dan dikenakan tingkat suku rate of 7.00% at the time of withdrawal. The facility
bunga 7,00% pada saat penarikan. Jangka waktu has a term of 36 months from the withdrawal date and
kredit fasilitas adalah 36 bulan sejak tanggal will mature on 2 May 2027.
penarikan. Fasilitas tersebut akan jatuh tempo pada
tanggal 2 Mei 2027.
Pada tanggal 7 Maret 2025, Entitas Anak On 7 March 2025, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan BPD DIY Utama Finance) and BPD DIY signed a credit
menandatangani perjanjian kredit di mana BPD DIY agreement whereby BPD DIY provided an
menyediakan tambahan fasilitas Kredit Modal Kerja additional non-revolving Working Capital Credit
dengan maksimum kredit sebesar Rp200.000 yang Facility with a maximum credit limit of Rp200,000
bersifat non-revolving dan dikenakan tingkat suku and an interest rate of 7.00% at the time of
bunga 7,00% pada saat penarikan. Jangka waktu withdrawal. The facility has a term of 36 months
kredit fasilitas adalah 36 bulan sejak tanggal from the withdrawal date and will mature on
penarikan. Fasilitas tersebut akan jatuh tempo pada 6 May 2028.
tanggal 6 Mei 2028.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari BPD DIY masing-masing sebesar loans from BPD DIY are amounted to Rp275,556
Rp275.556 dan Rp250.824. and Rp250,824, respectively.
JP. Morgan Chase Bank JP. Morgan Chase Bank
Pada tanggal 8 Desember 2024, Entitas Anak (PT On 8 December 2024, the Subsidiary (PT Mandiri
Mandiri Utama Finance) dan JP. Morgan Chase Utama Finance) and JP. Morgan Chase Bank,
Bank, Jakarta Branch ("JP Morgan") Jakarta Branch (“JP Morgan”) signed a Working
menandatangani perjanjian fasilitas pinjaman Capital Loan Facility agreement denominated in
modal kerja dalam mata uang USD dengan batas USD with a maximum credit limit of USD15,000,000
maksimum kredit sejumlah USD15.000.000 (nilai (full amount), bearing an interest rate based on the
penuh) yang dikenakan tingkat suku bunga sesuai SOFR reference rate plus a margin. The loan has a
acuan SOFR dan margin dengan tenor pinjaman maximum tenor of 36 months from the withdrawal
maksimal 36 bulan sejak tanggal penarikan. date. The drawdown period for the facility was
Jangka waktu penarikan fasilitas kredit adalah initially available until 8 January 2025 and has been
sampai dengan tanggal 8 Januari 2025, dan sudah extended until 28 November 2025. The facility will
dilakukan perpanjangan jangka waktu penarikan mature on 17 October 2028.
sampai dengan tanggal 28 November 2025.
Fasilitas tersebut akan jatuh tempo tanggal
17 Oktober 2028.
329
Page 1344
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
JP. Morgan Chase Bank (lanjutan) JP. Morgan Chase Bank (continued)
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari JP Morgan masing-masing sebesar fund borrowings from JP Morgan are amounted to
Rp248.024 dan RpNihil. Rp248,024 and RpNil, respectively.
PT Bank of India Indonesia Tbk PT Bank of India Indonesia Tbk
Pada tanggal 16 Januari 2025, Entitas Anak (PT On 16 January 2025, the Subsidiary (PT Mandiri
Mandiri Utama Finance) dan PT Bank of India Utama Finance) and PT Bank of India Indonesia
Indonesia Tbk ("Bank of India") menandatangani Tbk ("Bank of India") signed a non-revolving
perjanjian fasilitas pinjaman modal kerja non- working capital loan facility agreement with a
revolving dengan batas maksimum kredit maximum credit limit of Rp300,000 bearing an
sejumlah Rp300.000 yang dikenakan tingkat suku interest rate ranging from 6.80% to 7.20%. The
bunga 6,80% - 7,20%. Jangka waktu penarikan credit facility drawdown period is valid until 16 July
fasilitas kredit adalah sampai dengan 16 Juli 2025 2025, with a maximum loan tenor of 48 months from
dengan tenor pinjaman maksimal 48 bulan sejak the drawdown date. The facility will mature on
tanggal penarikan. Fasilitas tersebut akan jatuh 20 March 2029.
tempo tanggal 20 Maret 2029.
Pada tanggal 2 Agustus 2023, Entitas Anak On 2 August 2023, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan PT Bank of India Tunas Finance) and PT Bank of India Indonesia Tbk
Indonesia Tbk (“Bank of India”) menandatangani (“Bank of India”) signed a loan agreement where
perjanjian kredit dimana Bank of India Bank of India provides a Reducing Demand Loan
menyediakan fasilitas Demand Loan Menurun (Executing) facility with a total facility of Rp500,000
(Executing) dengan total fasilitas sebesar with is non-revolving and bears a fixed interest rate
Rp500.000 yang bersifat non-revolving dan of 6.00% - 7.60% the facility will mature on
dikenakan tingkat suku bunga tetap sebesar 10 August 2026 and this facility was fully repaid on
antara 6,00% - 7,60%. Fasilitas tersebut akan 10 December 2025.
jatuh tempo pada tanggal 10 Agustus 2026 dan
fasilitas ini sudah dilunasi pada tanggal
10 Desember 2025.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari Bank of India sebesar Rp241.178 fund borrowings from Bank of India are amounted to
dan Rp277.399. Rp241,178 and Rp277,399, respectively.
PT Bank Shinhan Indonesia PT Bank Shinhan Indonesia
Pada tanggal 31 Juli 2024, Entitas Anak On 31 July 2024, the Subsidiary (PT Mandiri Utama
(PT Mandiri Utama Finance) dan PT Bank Finance) and PT Bank Shinhan Indonesia (“Bank
Shinhan Indonesia ("Bank Shinhan") Shinhan”) signed a non-revolving Working Capital
menandatangani perjanjian fasilitas pinjaman Loan Facility agreement with a maximum credit limit
modal kerja non-revolving dengan batas of Rp300,000 and an interest rate of 7.50%. The
maksimum kredit sejumlah Rp300.000 yang drawdown period for the credit facility is available
dikenakan tingkat suku bunga 7,50%. Jangka until 11 December 2024, with a maximum loan tenor
waktu penarikan fasilitas kredit adalah sampai of 48 months from the withdrawal date. The facility
dengan 11 Desember 2024 dengan tenor will mature on 19 Agustus 2028.
pinjaman maksimal 48 bulan sejak tanggal
penarikan. Fasilitas tersebut akan jatuh tempo
tanggal 19 Agustus 2028.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari Bank Shinhan masing-masing borrowing from Bank Shinhan are amounted to
sebesar Rp199.663 dan Rp274.366. Rp199,663 and Rp274,366, respectively.
330
Page 1345
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank BCA Syariah PT Bank BCA Syariah
Pada tanggal 18 November 2020, Entitas Anak On 18 November 2020, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh Utama Finance) received an additional Working
tambahan fasilitas Kredit Modal Kerja dari Capital Loan facility from PT Bank BCA Syariah
PT Bank BCA Syariah (“BCA Syariah”) sehingga (“BCA Syariah”) bringing the total credit limit from
total plafon yang diterima dari PT Bank BCA PT Bank BCA Syariah to Rp200,000, with an
Syariah adalah sebesar Rp200.000 dengan interest rate of 9.00%. The drawdown availability
tingkat suku bunga 9,00%. Kelonggaran tarik period of the facility already mature on
fasilitas tersebut telah jatuh tempo pada tanggal 30 September 2025, with the total credit limit
30 September 2025 dengan total plafon menjadi amounting to Rp400,000.
Rp400.000.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the loans from
pinjaman dari BCA Syariah masing-masing BCA Syariah amounted to Rp189,542 and
sebesar Rp189.542 dan Rp261.431. Rp261,431, respectively.
PT Bank Permata Indonesia Tbk PT Bank Permata Indonesia Tbk
Pada tanggal 1 Februari 2023, Entitas Anak On 1 February 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank Utama Finance) and PT Bank Permata Indonesia
Permata Indonesia Tbk (“Bank Permata”) kembali Tbk (“Bank Permata”) entered into an additional
menandatangani tambahan fasilitas pinjaman working capital loan facility agreement with Bank
modal kerja dari PT Bank Permata Tbk berupa Permata in the form of a Term Loan and a
Term Loan dan Musyarakah Mutanaqisoh, Musyarakah Mutanaqisah facility, each with a
dengan batas maksimum kredit masing-masing maximum credit limit of Rp200,000. Both facilities
sejumlah Rp200.000 yang bersifat non-revolving, are non-revolving in nature. The drawdown period
kelonggaran tarik fasilitas ini berakhir pada for these facilities initially ended on 1 August 2023
tanggal 1 Agustus 2023 dan sudah diperpanjang and was subsequently extended until 31 October
sampai dengan 31 Oktober 2023. Pada tanggal 2023. As of 31 December 2023, the drawdown
31 Desember 2023, kelonggaran tarik fasilitas period for the Musyarakah Mutanaqisah facility had
Musyarakah Mutanaqisoh berakhir dan tidak ended and was not extended. The Term Loan
dilakukan perpanjangan. Untuk fasilitas Term facility will mature on 20 September 2027.
Loan akan jatuh tempo pada tanggal
20 September 2027.
Pada tanggal 10 Juni 2024, PT Mandiri Utama On 10 June 2024, PT Mandiri Utama Finance and
Finance dan PT Bank Permata Indonesia Tbk PT Bank Permata Indonesia Tbk (“Bank Permata”)
(“Bank Permata”) kembali menandatangani entered into an additional multicurrency (IDR and
tambahan fasilitas pinjaman modal kerja dalam USD) working capital loan facility in the form of a
multicurrency (IDR dan USD) dari PT Bank Term Loan with a maximum credit limit of
Permata Tbk berupa Term Loan dengan batas Rp500,000. The facility is non-revolving, and its
maksimum kredit sejumlah Rp500.000 yang availability period ended on 10 March 2025, with no
bersifat non-revolving, kelonggaran tarik fasilitas extension made by the Subsidiary. On the same
ini berakhir pada tanggal 10 Maret 2025 dan tidak date, the Company also obtained a Forex Line
dilakukan perpanjangan oleh Perusahaan. Pada facility with a total limit of USD10,500,000 and a
tanggal yang sama, Perusahaan juga facility term of 1 year. The Company did not extend
mendapatkan fasilitas Forex Line dengan total this Forex Line facility.
limit USD10.500.000 dan jangka waktu fasilitas 1
tahun. Atas fasilitas Forex Line tersebut
Perusahaan tidak melakukan perpanjangan.
331
Page 1346
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Permata Indonesia Tbk (lanjutan) PT Bank Permata Indonesia Tbk (continued)
Entitas anak (PT Mandiri Sekuritas) memperoleh The Subsidiary (PT Mandiri Sekuritas) obtained a
fasilitas Money Market Loan dalam mata uang IDR Money Market Loan Facility in IDR and USD
dan USD yang dapat digunakan dipergunakan currencies which can also be used for Bank
juga untuk Fasilitas Bank Garansi dengan Guarantee Facilities with the provision that the total
ketentuan jumlah penarikan bersama-sama tidak withdrawal amount does not exceed Rp250,000.
melebihi Rp250.000. Fasilitas ini berlaku sampai This facility is valid until 7 October 2025 and if until
dengan 7 Oktober 2025 dan apabila sampai the end of the facility period Mandiri Sekuritas has
dengan berakhirnya jangka waktu fasilitas Mandiri not decided to terminate or extend the facility
Sekuritas belum memutuskan untuk mengakhiri period, the facility period will be deemed to be
atau memperpanjang jangka waktu fasilitas maka automatically extended for three months from the
jangka waktu fasilitas dianggap diperpanjang date of the end of the facility period. This loan was
secara otomatis selama tiga bulan terhitung sejak fully repaid on 2 January 2026.
tanggal berakhirnya jangka waktu fasilitas.
Pinjaman ini telah dilunasi pada tanggal 2 Januari
2026.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari Bank Permata masing-masing fund borrowings from Bank Permata was amounted
sebesar Rp182.205 dan Rp218.139. to Rp182,205 and Rp218,139, respectively.
PT Bank Jtrust Indonesia Tbk PT Bank Jtrust Indonesia Tbk
Pada tanggal 31 Januari 2023, Entitas Anak On 31 January 2023, the Subsidiary, PT Mandiri
(PT Mandiri Utama Finance) memperoleh Utama Finance, obtained an additional non-
tambahan fasilitas kredit modal kerja non- revolving working capital credit facility from PT Bank
revolving dari PT Bank JTrust Indonesia (“Jtrust”) JTrust Indonesia (“Jtrust”) with a maximum credit
dengan batas maksimum kredit sejumlah limit of Rp200,000 and an interest rate ranging from
Rp200.000 dengan tingkat suku bunga sebesar 6.85% - 7.00% per annum. The facility has a
6,85% - 7,00% dengan tenor pinjaman maksimal maximum tenor of 48 (fourty-eight) months from the
48 (empat puluh delapan) bulan sejak tanggal drawdown date and will mature on 20 March 2027.
penarikan. Fasilitas tersebut akan jatuh tempo
tanggal tgl 20 Maret 2027.
Pada tanggal 22 Februari 2022, Entitas Anak On 22 February 2022, the Subsidiary
(PT Mandiri Utama Finance) memperoleh (PT Mandiri Utama Finance) obtained an additional
tambahan fasilitas Kredit Modal Kerja non- non-revolving Working Capital Credit facility from
revolving dari PT Bank Jtrust Indonesia Tbk PT Bank Jtrust Indonesia Tbk (“Jtrust”) with a
(“Jtrust”) dengan batas maksimum kredit sejumlah maximum credit limit of Rp200,000 with an interest
Rp200.000 dengan tingkat suku bunga sebesar rate of 7.25% with a maximum loan tenor of 48
7,25% dengan tenor pinjaman maksimal 48 (fourty eight) months from the date of withdrawal
(empat puluh delapan) bulan sejak tanggal and the drawdown period for the loan facility is until
penarikan dan jangka waktu penarikan fasilitas 22 February 2023. The facility will mature on
kredit sampai dengan 22 Februari 2023. Fasilitas 8 September 2026.
tersebut akan jatuh tempo tanggal 8 September
2026.
332
Page 1347
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Jtrust Indonesia Tbk (lanjutan) PT Bank Jtrust Indonesia Tbk (continued)
Pada tanggal 7 November 2023, Entitas Anak (PT On 7 November 2023, the Subsidiary (PT Mandiri
Mandiri Utama Finance) memperoleh tambahan Utama Finance) obtained an additional non-
fasilitas kredit modal kerja non-revolving dengan revolving Working Capital Credit Facility with a
batas maksimum kredit sejumlah Rp150.000 maximum credit limit of Rp150,000 and an interest
dengan tingkat suku bunga sebesar 7,00% rate of 7.00%. The loan has a maximum tenor of 48
dengan tenor pinjaman maksimal 48 bulan sejak months from the withdrawal date, with the
tanggal penarikan dan jangka waktu penarikan drawdown period available until 31 January 2024.
fasilitas kredit sampai dengan 31 Januari 2024. The facility will mature on 4 December 2027.
Fasilitas tersebut akan jatuh tempo tanggal
4 Desember 2027.
Pada tanggal 15 November 2024, Entitas Anak (PT On 15 November 2024, the Subsidiary (PT Mandiri
Mandiri Utama Finance) memperoleh tambahan Utama Finance) obtained an additional non-
fasilitas kredit modal kerja non-revolving dengan revolving Working Capital Credit Facility with a
batas maksimum kredit sejumlah Rp170.000 maximum credit limit of Rp170,000 and an interest
dengan tingkat suku bunga sesuai kesepakatan rate determined based on the agreement at the time
pada saat penarikan dan tenor pinjaman maksimal of withdrawal. The loan has a maximum tenor of 48
48 bulan sejak tanggal penarikan. Jangka waktu months from the withdrawal date, with the
penarikan fasilitas kredit sampai dengan drawdown period available until 15 November
15 November 2025. 2025.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari Bank Jtrust Indonesia masing- fund borrowings from Bank Jtrust Indonesia was
masing sebesar Rp177.461 dan Rp345.316. amounted to Rp177,461 and Rp345,316,
respectively.
PT Bank Bumi Arta Tbk PT Bank Bumi Arta Tbk
Pada tanggal 13 Agustus 2024, Entitas Anak On 13 August 2024, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank Bumi Utama Finance) and PT Bank Bumi Arta Tbk (“Bank
Arta Tbk (“Bank Arta”) menandatangani perjanjian Arta”) signed a credit agreement whereby Bank Arta
kredit dimana Bank Arta menyediakan fasilitas provides a non-revolving Working Capital Credit
Kredit Modal Kerja dengan maksimum kredit facility with a maximum credit of Rp200,000 and
sebesar Rp200.000 yang bersifat non-revolving dan bears an interest rate of 7.00% - 7.25%. The facility
dikenakan tingkat suku bunga 7,00% - 7,25%. will mature on 13 September 2028.
Fasilitas tersebut akan jatuh tempo pada tanggal
13 September 2028.
Pada tanggal 31 Desember 2025 and 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari Bank Bumi Arta masing-masing borrowing from Bank Bumi Arta are amounted to
sebesar Rp176.704 dan Rp190.457. Rp176,704 and Rp190,457, respectively.
PT Bank KEB Hana Indonesia PT Bank KEB Hana Indonesia
Pada tanggal 29 Mei 2023, Entitas Anak On 29 May 2023, the Subsidiary (PT Mandiri Utama
(PT Mandiri Utama Finance) dan PT Bank KEB Finance) and PT Bank KEB Hana Indonesia (“Bank
Hana Indonesia (“Bank Hana”) menandatangani Hana”) signed a credit agreement in which Bank
perjanjian kredit dimana Bank Hana memberikan Hana provided an additional Working Capital Credit
tambahan fasilitas Kredit Modal Kerja non- facility with a maximum amount of Rp200,000. This
revolving dengan maksimum fasilitas sebesar facility is non-revolving and carries an interest rate
Rp200.000 dengan suku bunga 7,25% dan akan of 7.25%. The facility will mature on 20 June 2027.
jatuh tempo pada 20 Juni 2027.
333
Page 1348
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank KEB Hana Indonesia (lanjutan) PT Bank KEB Hana Indonesia (continued)
Pada tanggal 29 Desember 2025, Entitas Anak On 29 December 2025, the Subsidiary (PT Mandiri
(PT Mandiri Sekuritas) memperoleh fasilitas kredit Sekuritas) obtained a credit facility from PT Bank
dari PT Bank KEB Hana (“Bank Hana”) Indonesia KEB Hana Indonesia (“Bank Hana”) in the form of a
berupa fasilitas Money Market Line sebesar Money Market Line facility of Rp150,000 valid until
Rp150.000 berlaku hingga 28 Maret 2026. 28 March 2026. Based on the provisions of the
Berdasarkan ketentuan dalam perjanjian, suku agreement, the interest rate on money market
bunga fasilitas Money Market berdasarkan suku facilities based on the Money Market interest rate
bunga Money Market yang berlaku di Bank Hana applicable at Bank Hana at the time of
saat pencairan (per annum efektif, mengambang) disbursement (per annum effective, floating)
berlaku tetap selama jangka waktu penggunakan remains valid for the period of use of each
setiap kredit yang dicairkan atau digunakan. disbursed or used loan. This loan was fully repaid
Pinjaman ini telah dilunasi pada tanggal 6 Januari on 6 January 2026.
2026.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the loans from
pinjaman dari Bank Hana masing-masing sebesar Bank Hana were Rp173,888 and Rp223,764,
Rp173.888 dan Rp223.764. respectively
PT Bank QNB Indonesia Tbk PT Bank QNB Indonesia Tbk
Pada tanggal 24 Mei 2023, Entitas Anak On 24 May 2023, the Subsidiary (PT Mandiri Tunas
(PT Mandiri Tunas Finance) dan PT Bank QNB Finance) and PT Bank QNB Indonesia Tbk (“QNB”)
Indonesia Tbk (“QNB”) menandatangani signed a loan agreement which QNB provides Fixed
perjanjian kredit dimana QNB menyediakan Loan facility with total limit amounting to Rp600,000
fasilitas Fixed Loan Facility dengan total which is non-revolving and bears a fixed market
maksimum kredit sebesar Rp600.000 yang interest rate of 6.75% at the withdrawal date. This
bersifat non-revolving dan dikenakan tingkat suku facility will mature on 7 August 2026. This loan was
bunga tetap sebesar 6,75% pada saat penarikan. fully settled on 17 October 2025.
Fasilitas tersebut akan jatuh tempo pada
7 Agustus 2026. Pinjaman ini telah dilunasi pada
tanggal 17 Oktober 2025.
Pada tanggal 28 Maret 2024, Entitas Anak On 28 March 2024, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan QNB Utama Finance) and QNB signed a loan agreement
menandatangani perjanjian kredit dimana QNB which QNB provides Additional Fixed Loan facility
menyediakan fasilitas Fixed Loan Facility with total limit amounted to Rp300,000 which is non-
tambahan dengan total maksimum kredit sebesar revolving and bears a fixed market interest rate of
Rp300.000 yang bersifat non-revolving dan 7.45% at the withdrawal date. This facility will
dikenakan tingkat suku bunga tetap sebesar mature on 14 June 2028.
7,45% pada saat penarikan. Fasilitas tersebut
akan jatuh tempo pada 14 Juni 2028.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari QNB masing-masing sebesar fund borrowings from QNB are amounted to
Rp151.807 dan Rp422.143. Rp151,807 and Rp422,143, respectively.
334
Page 1349
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank DKI (Unit Usaha Syariah) PT Bank DKI (Sharia Business Unit)
Pada tanggal 19 Desember 2023, Entitas Anak On 19 December 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) obtained a Mudharabah
Pembiayaan Mudharabah dari PT Bank DKI (Unit Financing Facility from PT Bank DKI (Sharia
Usaha Syariah) dengan batas maksimum Business Unit) with a maximum financing limit of
pembiayaan sebesar Rp150.000 dengan nisbah Rp150,000. The profit-sharing ratio (nisbah) will
bagi hasil ditentukan saat penarikan fasilitas. be determined at the time of the facility drawdown.
Jangka waktu penarikan fasilitas tersebut adalah The drawdown period is valid until 19 June 2024,
sampai dengan 19 Juni 2024 dengan tenor with a maximum loan tenor of 36 months from the
pinjaman maksimal 36 bulan sejak tanggal drawdown date. The facility will be mature on
penarikan. Fasilitas tersebut telah jatuh tempo 2 May 2027.
tanggal 2 Mei 2027.
Pada tanggal 7 Januari 2025, Entitas Anak On 7 January 2025, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh Utama Finance) obtained an additional
penambahan fasilitas Pembiayaan Mudharabah Mudharabah Financing Facility from PT Bank DKI
dari PT Bank DKI (Unit Usaha Syariah) ("Bank DKI (Sharia Business Unit) (“Bank DKI Syariah”) with a
Syariah") dengan batas maksimum pembiayaan maximum financing limit of Rp100,000 and a
sebesar Rp100.000 dengan nisbah bagi hasil profit-sharing ratio (nisbah) determined at the time
ditentukan saat penarikan fasilitas. Jangka waktu of withdrawal. The drawdown period for the facility
penarikan fasilitas tersebut adalah sampai dengan is available until 7 July 2025, with a maximum
7 Juli 2025 dengan tenor pinjaman maksimal 60 financing tenor of 60 months from the withdrawal
bulan sejak tanggal penarikan, fasilitas tersebut date. The facility will mature on 25 June 2030.
akan jatuh tempo tanggal 25 Juni 2030.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 31 December 2024,
pinjaman dari PT Bank DKI (Unit Usaha Syariah) outstanding fund borrowings from PT Bank DKI
masing-masing sebesar Rp146.609 dan (Sharia Business Unit) was amounted to
Rp109.657. Rp146,609 and Rp109,657, respectively.
PT Bank Maspion Tbk PT Bank Maspion Tbk
Pada tanggal 18 September 2023, Entitas Anak On 18 September 2023, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan Bank Maspion Tunas Finance) and Bank Maspion (“Maspion”)
(“Maspion”) menandatangani perjanjian fasilitas signed a Fixed Loan Sliding Installment Working
Pinjaman Modal Kerja Fixed Loan Sliding dengan Capital Loan facility agreement with a total facility
total fasilitas sebesar Rp300.000 yang bersifat amounting to Rp300,000, which is non-revolving.
non-revolving. Fasilitas tersebut akan jatuh tempo The facility will mature on 4 April 2027 with interest
tanggal 4 April 2027 dengan tingkat suku bunga rate of 6.75%.
6,75%.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the outstanding
pinjaman dari Maspion masing-masing sebesar loans from Maspion are amounted to Rp133,190
Rp133.190 dan Rp232.897. and Rp232,897, respectively.
335
Page 1350
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank ICBC Indonesia PT Bank ICBC Indonesia
Pada tanggal 14 Agustus 2025, Entitas Anak On 14 August 2025, the Subsidiary (PT Mandiri
(PT Mandiri Sekuritas) menandatangani Sekuritas) signed a Credit Agreement with PT Bank
Perjanjian Kredit dengan PT Bank ICBC ICBC Indonesia. The Company obtained a Credit
Indonesia. Perusahaan memperoleh Fasilitas Facility in the form of a New Uncommitted -
Kredit dalam bentuk New Uncommitted - Revolving Fixed Loan on Demand-A (PTD-A) up to
Revolving Pinjaman Tetap on Demand-A (PTD-A) a total principal amount not exceeding Rp200,000.
hingga jumlah pokok yang seluruhnya tidak The term of this Credit Facility is 1 (one) year from
melebihi Rp200.000. Jangka waktu Fasilitas the date of signing the Deed of Agreement. This
Kredit ini adalah 1 (satu) tahun sejak tanggal loan was fully repaid on 6 January 2026
penandatanganan Akta Perjanjian. Pinjaman ini
telah dilunasi pada tanggal 6 Januari 2026.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari Bank ICBC masing-masing sebesar fund borrowings from Bank ICBC are amounted to
Rp100.000 dan RpNihil. Rp100,000 and RpNil, respectively.
PT Bank UOB Indonesia PT Bank UOB Indonesia
Pada tanggal 23 November 2021 dan terakhir On 23 November 2021 and most recently extended
diperpanjang pada tanggal 14 Mei 2025, Entitas on 14 May 2025, the Subsidiary (PT Mandiri Tunas
Anak (PT Mandiri Tunas Finance) dan PT Bank Finance) and PT Bank UOB Indonesia (“UOB”)
UOB Indonesia (“UOB”) menandatangani entered into a credit agreement under which UOB
perjanjian kredit dimana Bank UOB menyediakan provided an uncommitted Term Loan sublimit under
fasilitas Term Loan Sublimit Revolving Credit a Revolving Credit facility with a limit of Rp560,000.
dengan nilai limit sebesar Rp560.000 yang The interest rate is fixed for loans that have been
bersifat uncommitted. Suku bunga berlaku fixed drawn. The Term Loan facilities have matured and
untuk pinjaman yang sudah ditarik. Fasilitas Term were fully repaid in March 2025 and September
Loan sudah jatuh tempo dan lunas pada bulan 2025. The Revolving Credit facility has been further
Maret 2025 dan September 2025. Jangka waktu extended until May 2026.
fasilitas Revolving Credit telah diperpanjang
kembali hingga Mei 2026.
Entitas Anak (PT Mandiri Sekuritas) melakukan The Subsidiary (PT Mandiri Sekuritas) has signed
penandatangan perubahan perjanjian kredit an amendment to the credit agreement with UOB
dengan UOB yang berlaku sampai dengan which is valid until 30 May 2026. UOB provides
tanggal 30 Mei 2026. UOB memberikan Revolving Revolving Credit Facility (RCF) up to the principal
Credit Facility (RCF) hingga jumlah pokok tidak amount not exceeding Rp300,000 or in United
melebihi Rp300.000 atau dalam mata uang Dolar States Dollars approved by UOB, with a sub-limit of
Amerika Serikat yang disetujui oleh UOB, dengan the Bank Guarantee facility up to the principal
sub limit fasilitas bank Garansi hingga jumlah amount not exceeding Rp300,000. The provisions
pokok tidak melebihi Rp300.000. Adapun of the outstanding RCF and BG facilities must not
ketentuan outstanding fasilitas RCF dan Bank exceed Rp300,000. Subsidiaries also obtain foreign
Garansi (BG) tidak boleh melebihi Rp300.000. exchange line facilities that are uncommitted. This
Entitas Anak juga memperoleh fasilitas foreign loan was fully repaid on 3 December 2025.
exchange line yang bersifat uncommitted.
Pinjaman ini telah dilunasi pada tanggal
3 Desember 2025.
336
Page 1351
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank UOB Indonesia (lanjutan) PT Bank UOB Indonesia (continued)
Entitas Anak (PT Mandiri Sekuritas) melakukan The Subsidiary (PT Mandiri Sekuritas) has signed
penandatangan perubahan perjanjian kredit an amendment to the credit agreement with UOB
dengan UOB yang berlaku sampai dengan which is valid until 30 May 2026. The Bank provides
tanggal 30 Mei 2026. Bank memberikan Revolving Revolving Credit Facility (RCF) up to the principal
Credit Facility (RCF) hingga jumlah pokok tidak amount not exceeding Rp300,000 or in United
melebihi Rp300.000 atau dalam mata uang Dolar States Dollars approved by the Bank, with a sub-
Amerika Serikat yang disetujui oleh Bank, dengan limit of the Bank Guarantee facility up to the
sub limit fasilitas bank Garansi hingga jumlah principal amount not exceeding Rp300,000. The
pokok tidak melebihi Rp300.000. Adapun provisions of the outstanding RCF and BG facilities
ketentuan outstanding fasilitas RCF dan Bank must not exceed Rp300,000. Subsidiaries also
Garansi (BG) tidak boleh melebihi Rp300.000. obtain foreign exchange line facilities that are
Entitas Anak juga memperoleh fasilitas foreign uncommitted. This loan was fully repaid on
exchange line yang bersifat uncommitted. 6 January 2026.
Pinjaman ini telah dilunasi pada tanggal 6 Januari
2026.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari UOB masing-masing sebesar fund borrowings from UOB are amounted to
Rp100.000 dan Rp204.114. Rp100,000 and Rp204,114, respectively.
PT Bank Resona Perdania PT Bank Resona Perdania
Pada tanggal 11 Juni 2024, Entitas Anak On 11 June 2024, the Subsidiary (PT Mandiri Utama
(PT Mandiri Utama Finance) dan PT Bank Resona Finance) and PT Bank Resona Perdania (“Bank
Perdania ("Bank Resona") menandatangani Resona”) signed a non-revolving Working Capital
perjanjian fasilitas pinjaman modal kerja non- Loan Facility agreement with a maximum credit limit
revolving dengan batas maksimum kredit of Rp200,000 and an interest rate of 7.25%. The
sejumlah Rp200.000 yang dikenakan tingkat suku drawdown period for the credit facility is available
bunga 7,25%. Jangka waktu penarikan fasilitas until 11 December 2024, with a maximum loan tenor
kredit adalah sampai dengan 11 Desember 2024 of 48 months from the withdrawal date. The facility
dengan tenor pinjaman maksimal 48 bulan sejak will mature on 1 July 2027.
tanggal penarikan. Fasilitas tersebut akan jatuh
tempo tanggal 1 Juli 2027.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari Bank Resona masing-masing fund borrowings from Bank Resona are amounted
sebesar Rp99.868 dan Rp166.312. to Rp99,868 and Rp166,312, respectively.
PT Bank Oke Indonesia Tbk PT Bank Oke Indonesia Tbk
Pada tanggal 22 Februari 2022, Entitas Anak On 22 February 2022, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank Oke Utama Finance) and PT Bank Oke Indonesia Tbk
Indonesia Tbk (“OK Bank”) menandatangani (“OK Bank”) signed a non-revolving working capital
perjanjian fasilitas pinjaman modal kerja non- loan facility agreement with a maximum credit limit
revolving dengan batas maksimum kredit of Rp200,000 which bears an interest rate of 7.00%
sejumlah Rp200.000 yang dikenakan tingkat suku per annum. The term for withdrawing the credit
bunga 7,00% per tahun. Jangka waktu penarikan facility is up to 22 December 2022 with a maximum
fasilitas kredit adalah sampai dengan tanggal loan tenor of 48 (fourty eight) months from the
22 Desember 2022 dengan tenor pinjaman drawdown date. The facility will mature on
maksimal 48 (empat puluh delapan) bulan sejak 7 October 2026.
tanggal penarikan. Fasilitas tersebut akan jatuh
tempo tanggal 7 Oktober 2026.
337
Page 1352
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Oke Indonesia Tbk (lanjutan) PT Bank Oke Indonesia Tbk (continued)
Pada tanggal 6 Juni 2022, Entitas Anak On 6 June 2022, the Subsidiary (PT Mandiri Tunas
(PT Mandiri Tunas Finance) dan OK Bank Finance) and OK Bank signed a non-revolving
menandatangani perjanjian fasilitas Pinjaman Installment Working Capital Loan facility agreement
Modal Kerja Installment non-revolving dengan with a maximum credit limit of Rp500,000. The
batas maksimum kredit sejumlah Rp500.000 telah facility matured on 15 June 2025 with interest rate
jatuh tempo tanggal 15 Juni 2025 dengan suku of 6.00% - 7.60%. This facility was fully repaid on
bunga antara 6,00% - 7,60%. Pinjaman ini sudah 15 June 2025 and was not extended.
lunas pada tanggal 15 Juni 2025 dan tidak
diperpanjang.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the outstanding
pinjaman dari OK Bank masing-masing sebesar fund borrowing from OK Bank are amounted to
Rp27.904 dan Rp167.648. Rp27,904 and Rp167,648, respectively.
PT Bank SMBC Indonesia Tbk PT Bank SMBC Indonesia Tbk
Pada tanggal 24 Mei 2021 dan terakhir On 24 May 2021 and most recently extended on
diperpanjang pada tanggal 30 April 2025, Entitas 30 April 2025, the Subsidiary (PT Mandiri Tunas
Anak (PT Mandiri Tunas Finance) mendapat Finance) obtained a revolving Loan on Note facility
fasilitas Loan on Note yang bersifat revolving dari from PT Bank SMBC Indonesia Tbk (“SMBC”),
PT Bank SMBC Indonesia Tbk (“SMBC”) sehingga bringing the total Loan on Note facilities to
total keseluruhan fasilitas Loan on Note sebesar Rp300,000. The facility has been extended until
Rp300.000. Fasilitas tersebut diperpanjang April 2026.
sampai dengan bulan April 2026.
Entitas Anak (PT Mandiri Sekuritas) memperoleh The Subsidiary (PT Mandiri Sekuritas) obtained a
fasilitas kredit dari SMBC. SMBC memberikan credit facility from SMBC. SMBC provides a Loan
fasilitas Loan on Note sebesar Rp300.000 atau on Note facility of Rp300,000 or equivalent in USD
setara dalam mata uang USD dengan maksimum currency with a maximum USD currency of 90% of
valuta USD sebesar 90% dari limit dan Bank the limit and a Bank Guarantee of Rp100.000. The
Garansi sebesar Rp100.000. Adapun batas nilai maximum combined value limit for the Loan on Note
gabungan maksimum atas fasilitas Loan on Note and Bank Guarantee facility is Rp300,000. This
dan Bank Garansi adalah sebesar Rp300.000. facility is valid until 31 December 2025. This loan
Fasilitas ini berlaku sampai dengan tanggal was fully repaid on 3 July 2025.
31 Desember 2025. Pinjaman ini telah dilunasi
pada tanggal 3 Juli 2025.
Pada tanggal 19 April 2022, Entitas Anak On 19 April 2022, the Subsidiary (PT Mandiri Utama
(PT Mandiri Utama Finance) memperoleh fasilitas Finance) obtained a Money Market Line Multi-
pinjaman Money Market Line Multi Currency Rupiah Currency Facility in Rupiah and US Dollar from
dan US Dollar dari SMBC dengan batas maksimum SMBC with a maximum credit limit equivalent to
kredit ekuivalen sejumlah Rp200.000 yang tingkat Rp200,000. The interest rate on this facility follows
suku bunganya mengikuti suku bunga pasar yang the prevailing market rate. The drawdown period
berlaku. Fasilitas ini masa kelonggaran tarik sampai was initially available until 31 December 2022, with
dengan tanggal 31 Desember 2022 dengan tenor a maximum loan tenor of three months. The facility
penarikan fasilitas maksimum 3 bulan. Fasilitas ini has been extended several times, with the latest
sudah dilakukan perpanjangan beberapa kali, extension valid until 31 October 2026.
terakhir perpanjangan fasilitas sampai dengan
tanggal 31 Oktober 2026.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari SMBC masing-masing sebesar fund borrowings from SMBC are amounted to RpNil
RpNihil dan Rp200.000. and Rp200,000 respectively.
338
Page 1353
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Victoria International Tbk PT Bank Victoria International Tbk
Pada tanggal 23 Juni 2021, Entitas Anak On 23 June 2021, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) obtained a Money Market Line loan
pinjaman Money Market Line dari PT Bank Victoria facility from PT Bank Victoria Internasional Tbk
Internasional Tbk ("Bank Victoria") dengan batas ("Bank Victoria") with a maximum credit limit of
maksimum kredit sejumlah Rp250.000 dengan Rp250,000 with an interest rate that follows the
tingkat suku bunga mengikuti suku bunga pasar prevailings market interest rates. This facility
yang berlaku. Fasilitas ini jatuh tempo pada matures on 23 June 2022. The maturing Money
tanggal 23 Juni 2022. Atas fasilitas Money Market Market Line facility has been extended several
Line yang jatuh tempo tersebut telah beberapa kali times, with the most recent extension until
dilakukan perpanjangan, terakhir perpanjangan 24 October 2025, with a credit limit of Rp150,000,
sampai dengan tanggal 24 Oktober 2025 dengan and bearing an interest rate that follows the
plafond sebesar Rp150.000, dan tingkat suku prevailing market rate of approximately 5.50% -
bunga mengikuti suku bunga pasar yang berlaku 6.66%.
sekitar 5,50% - 6,66%.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, oustanding fund
pinjaman dari Bank Victoria masing-masing borrowings from Bank Victoria are RpNil and
sebesar RpNihil dan Rp150.000. Rp150,000, respectively.
Standard Chartered Bank Standard Chartered Bank
Pada tanggal 1 Desember 2020, Entitas Anak On 1 December 2020, the Subsidiary (PT Mandiri
(PT Mandiri Sekuritas) dan Standard Chartered Sekuritas) and Standard Chartered Bank
Bank ("Standchart") menandatangani perjanjian ("Standchart") signed a non-revolving working
fasilitas pinjaman modal kerja non-revolving capital loan facility agreement with a maximum
dengan batas maksimum kredit sejumlah credit limit of Rp225,000, subject to an interest rate
Rp225.000 yang dikenakan tingkat suku bunga of 6.20%. This facility already mature on 3 January
6,20%. Fasilitas ini telah jatuh tempo pada tanggal 2025 and was extended until 10 January 2025 and
3 Januari 2025 dan diperpanjang hingga tanggal has been settled on 10 January 2025.
10 Januari 2025 dan telah dilakukan pelunasan
pada tanggal 10 Januari 2025.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 31 December 2024,
pinjaman dari Standchart masing-masing sebesar outstanding fund borrowings from Standchart are
RpNihil dan Rp100.000. RpNil and Rp100,000, respectively.
PT Bank Mega Tbk PT Bank Mega Tbk
Pada tanggal 25 Februari 2021, Entitas Anak On 25 February 2021, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank Mega Utama Finance) and PT Bank Mega Tbk (“Bank
Tbk (“Bank Mega”) menandatangani perjanjian Mega”) signed a credit agreement whereby Bank
kredit dimana Bank Mega menyediakan fasilitas Mega provided a non-revolving Working Capital
Kredit Modal Kerja dengan maksimum kredit Credit Facility with a maximum credit limit of
sebesar Rp1.000.000 yang bersifat non-revolving Rp1,000,000 and an interest rate of 8.75%. The
dan dikenakan tingkat suku bunga 8,75%. facility was fully settled on 20 August 2025.
Fasilitas tersebut sudah lunas pada tanggal
20 Agustus 2025.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari Bank Mega masing-masing sebesar fund borrowing from Bank Mega are amounted to
RpNihil dan Rp54.149. RpNil and Rp54,149, respectively.
339
Page 1354
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Mata Uang Asing Foreign Currencies
PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
Pada tanggal 13 November 2023 dan terakhir On 13 November 2023, and most recently on
pada tanggal 17 Desember 2024, Entitas Anak 17 December 2024, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) mendapat fasilitas Tunas Finance) obtained a non-revolving Term
Term Loan dengan mata uang Rupiah (IDR) Loan facility in Rupiah (IDR) and/or United States
dan/atau Dollar Amerika Serikat (USD) yang Dollar (USD) from Danamon with a total credit limit
bersifat non-revolving dari Danamon dengan total of Rp3,000,000, maturing in July 2027. The loan
limit sebesar Rp3.000.000 dan jatuh tempo pada carries a fixed interest rate over the loan tenor. For
bulan Juli 2027. Suku bunga tetap selama tenor loans in USD, the applicable interest rate is Term
pinjaman. Untuk pinjaman dalam USD, suku SOFR plus a margin, with full hedging.
bunga yang dikenakan adalah Term SOFR
ditambah marjin dengan lindung nilai penuh.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, oustanding
pinjaman dari Danamon masing-masing sebesar fund borrowings from Danamon are Rp687,192 and
Rp687.192 dan Rp1.168.866. Rp1,168,866, respectively.
PT Bank Permata Indonesia Tbk PT Bank Permata Indonesia Tbk
Pada tanggal 12 April 2023, Entitas anak On 12 April 2023, the Subsidiary (PT Mandiri Tunas
(PT Mandiri Tunas Finance) mendapat fasilitas Finance) received an revolving Term Loan facility
Term Loan yang bersifat non-revolving dari from PT Bank Permata Indonesia Tbk (“Permata”)
PT Bank Permata Indonesia Tbk (“Permata”) so that the total Working Capital Loan facility and
sebesar Rp1.200.000 dengan suku bunga 6,00% received non-revolving Term Loan facilities of
- 7,60% pada saat penarikan, serta jatuh tempo Rp1,200,000 with an interest rate of 6.00% - 7.60%
pada tanggal 14 Agustus 2027. on drawdown and will mature on 14 August 2027.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari Permata masing-masing sebesar fund borrowings from Permata was amounted to
Rp434.367 dan Rp656.838 Rp434,367 and Rp656,838, respectively.
PT Bank Mizuho Indonesia PT Bank Mizuho Indonesia
Pada tanggal 8 April 2022 dan terakhir 24 On 8 April 2022 and most recently on 24 September
September 2025, Entitas Anak (PT Mandiri Tunas 2025, the Subsidiary (PT Mandiri Tunas Finance)
Finance) dan PT Bank Mizuho Indonesia and PT Bank Mizuho Indonesia (“Mizuho”) entered
(“Mizuho”) menandatangani perjanjian kredit into a credit agreement for a non-revolving facility
sebesar USD150.000.000 (nilai penuh) yang amounting to USD150,000,000 (full amount). The
bersifat non-revolving. Suku bunga SOFR facility bears interest at SOFR Compounding plus a
Compounding ditambah margin dengan lindung margin with full hedging and Term SOFR plus a
nilai penuh dan Term SOFR ditambah margin margin with full hedging. This facility will mature in
dengan lindung nilai penuh. Fasilitas tersebut February 2026.
jatuh tempo pada bulan Februari 2026.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari Mizuho masing-masing sebesar fund borrowings from Mizuho was amounted to
Rp69.915 dan Rp336.458. Rp69,915 and Rp336,458, respectively.
340
Page 1355
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Mata Uang Asing (lanjutan) Foreign Currencies (continued)
The Development Bank of Singapore Limited The Development Bank of Singapore Limited
Pada 6 Maret 2019, Mandiri Securities Pte. Ltd. On 6 March 2019, Mandiri Securities Pte. Ltd.
(“MSPL”), entitas anak, menerima fasilitas dari (“MSPL”) received a facility from The Development
The Development Bank of Singapore Limited Bank of Singapore Limited (“DBS”) comprising of an
(“DBS”) yang terdiri dari fasilitas pinjaman hingga unsecured loan facility up to USD5,000,000 (full
USD5.000.000 (nilai penuh) dan meningkat amount) and increased to up to USD7,500,000 (full
menjadi USD7.500.000 (nilai penuh) dengan amount) with the tenure up to 6-months. The funds
jangka waktu hingga 6 bulan. Dana tersebut akan will be used to finance MSPL’s working capital
digunakan untuk membiayai kebutuhan modal requirements. Interest payable to DBS is fixed for
kerja MSPL. Bunga yang dibayarkan ke DBS the duration of each drawing. There is no expiration
adalah tetap selama durasi setiap penarikan. of this agreement. Agreement will valid until one of
Tidak ada kedaluwarsa perjanjian ini. Perjanjian the parties, DBS or MSPL, state otherwise.
akan berlaku sampai salah satu pihak, DBS atau
MSPL, menyatakan sebaliknya.
Dalam perjanjian pinjaman tersebut, Entitas Anak In the loan agreement, the Subsidiaries are also
juga diwajibkan untuk memenuhi persyaratan required to meet financial requirements such as the
keuangan seperti rasio jumlah utang bunga ratio of total debt to equity not exceeding a ratio of
terhadap ekuitas tidak melebihi rasio 10:1 dan 10:1 and other reporting obligations.
kewajiban penyampaian laporan lainnya.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari DBS masing-masing sebesar fund borrowings from DBS was amounted to RpNil
RpNihil dan Rp48.486. and Rp48,486, respectively.
MUFG Bank, Ltd., Singapura MUFG Bank, Ltd., Singapore
Pada tanggal 13 April 2022, Entitas Anak On 13 April 2022, Subsidiary (PT Mandiri Tunas
(PT Mandiri Tunas Finance) dan MUFG Bank Ltd., Finance) and MUFG Bank Ltd., Singapore
Singapura (“MUFG”) menandatangani perjanjian (“MUFG”) signed a loan agreement whereby MUFG
pinjaman dimana MUFG menyediakan fasilitas provides an Uncommitted Long-Term Loan/Money
Uncommitted Long-Term Loan/Money Market Market Line facility with a total limit of Rp409,459
Line revolving dengan total maksimum kredit which is revolving and bears a fixed interest rate of
sebesar Rp409.459 dan dikenakan suku bunga USD-SOFR+1.08%-1.20% per annum upon
tetap sebesar USD-SOFR+1,08%-1,20% per drawdown. This facility will mature on 11 April 2025.
tahun pada saat penarikan dan akan jatuh tempo This facility was fully repaid on 11 April 2025 and
pada tanggal 11 April 2025. Pinjaman ini sudah was not extended.
lunas pada tanggal 11 April 2025 dan tidak
diperpanjang.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, outstanding
pinjaman dari MUFG masing-masing sebesar fund borrowings from MUFG was amounted to
RpNihil dan Rp76.770. RpNil and Rp76,770, respectively.
Pinjaman yang diterima oleh PT Mandiri Tunas Fund borrowings from PT Mandiri Tunas Finance
Finance dan PT Mandiri Utama Finance dijamin and PT Mandiri Utama Finance are secured by
dengan piutang pembiayaan konsumen sejumlah consumer financing receivables amounting to
Rp16.971.035 pada tanggal 31 Desember 2025 Rp16,971,035 as of 31 December 2025
(31 Desember 2024: Rp23.464.134) (Catatan (31 December 2024: Rp23,464,134) (Note 13e) and
13e) dan investasi bersih dalam sewa net investment in finance leases amounted to
pembiayaan sejumlah Rp460.323 pada tanggal Rp460,323 as of 31 December 2025 (31 December
31 Desember 2025 (31 Desember 2024: 2024: Rp1,583,867) (Note 14e).
Rp1.583.867) (Catatan 14e).
341
Page 1356
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Mata Uang Asing (lanjutan) Foreign Currencies (continued)
MUFG Bank, Ltd., Singapura (lanjutan) MUFG Bank, Ltd., Singapore (continued)
Fasilitas pinjaman dari beberapa bank dan bank The loan facilities from several banks and
sindikasi tersebut mensyaratkan Entitas Anak syndication banks require Subsidiaries to provide
untuk memberikan pemberitahuan tertulis dalam written notices in terms of dividend distribution,
hal pembagian dividen, perubahan modal dan changes in capital and shareholders, changes in
pemegang saham, perubahan susunan direksi composition of board of directors and
dan komisaris, perubahan bisnis utama, investasi commissioners, changes in main business,
dan perolehan pinjaman baru dari bank lain. investments and obtaining new loans from other
banks.
Bank Mandiri dan Entitas Anak telah melakukan Bank Mandiri and its Subsidiaries have made
pembayaran bunga pinjaman yang diterima interest payments on fund borrowings according to
sesuai dengan jadwal pembayaran bunga selama the interest payment schedule for the year ended
tahun yang berakhir tanggal 31 Desember 2025 31 December 2025 and 2024.
dan 2024.
Selama tahun yang berakhir tanggal 31 Desember During the year ended 31 December 2025 and
2025 dan 2024, Bank Mandiri dan Entitas Anak 2024, Bank Mandiri and its Subsidiaries have
telah memenuhi kondisi dan persyaratan yang complied with the terms and conditions set forth in
ditetapkan dalam perjanjian pinjaman yang the fund borrowings agreement.
diterima.
37. PINJAMAN DAN EFEK-EFEK SUBORDINASI 37. SUBORDINATED LOANS AND MARKETABLE
SECURITIES
Berdasarkan jenis dan mata uang: By type and currency:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Pihak berelasi (Catatan 56) Related parties (Note 56)
Subordinoted notes syariah Subordinated notes
mudharabah 35.000 40.000 sharia mudharabah
Pihak ketiga Third parties
Medium Term Notes Medium Term Notes
Subordinasi II 100.000 100.000 Subordinated II
Subordinoted notes syariah Subordinated notes
mudharabah 165.000 160.000 sharia mudharabah
265.000 260.000
Total Rupiah 300.000 300.000 Total Rupiah
Mata uang asing Foreign currencies
Two-step loans (TSL) Two-step loans (TSL)
Pihak ketiga Third parties
Asian Development Bank Asian Development Bank
(ADB) (Catatan 62.B.(iv)) 90.112 104.015 (ADB) (Catatan 62.B.(iv))
390.112 404.015
Dikurangi: biaya penerbitan yang
belum diamortisasi (333) (453) Less: unamortised issuance cost
Neto 389.779 403.562 Net
342
Page 1357
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN DAN EFEK-EFEK SUBORDINASI 37. SUBORDINATED LOANS AND MARKETABLE
(lanjutan) SECURITIES (continued)
Medium Term Notes Subordinasi II Bank Mandiri Medium Term Notes Subordinated II Bank Mandiri
Dalam rangka memperkuat struktur penghimpunan In order to strengthen the long-term funding structure as
dana jangka panjang dan mendukung ekspansi kredit, well as to support the credit expansion, on
pada tanggal 23 Juni 2023, Bank Mandiri menerbitkan 23 June 2023, Bank Mandiri issued Subordinated
Medium Term Notes Subordinasi II Bank Mandiri Medium Term Notes II Bank Mandiri 2023
Tahun 2023 (“MTN Subordinasi II”) sebesar ("Subordinated MTN II") amounted to Rp100,000. On
Rp100.000. Pada tanggal 31 Desember 2025, biaya 31 December 2025, the unamortised issuance cost of
penerbitan MTN Subordinasi II yang belum Subordinated MTN II amounted to Rp333.
diamortisasi sebesar Rp333.
MTN Subordinasi II memiliki jangka waktu 5 (lima) Subordinated MTN II has 5 (five) years in terms and will
tahun dan akan jatuh tempo pada tanggal 23 Juni mature on 23 June 2028, in which issued scriptless with
2028, diterbitkan tanpa warkat dengan tingkat bunga a fixed rate of 6.95% per annum. The Trustee of the
tetap sebesar 6,95% per tahun. Wali amanat dari issuance of Subordinated MTN II is PT Bank Negara
penerbitan MTN Subordinasi II adalah PT Bank Negara Indonesia (Persero) Tbk.
Indonesia (Persero) Tbk.
Bunga MTN Subordinasi II dibayarkan setiap triwulan, Interest of Subordinated MTN II is paid on quarterly
dengan pembayaran bunga pertama dilakukan pada basis, the first interest payment will be made on
tanggal 23 September 2023, sedangkan pembayaran 23 September 2023 while the last interest payment, in
bunga terakhir sekaligus jatuh tempo MTN Subordinasi which also the maturity date and the repayment of the
II adalah pada tanggal 23 Juni 2028 yang juga principal of Subordinated MTN II, is on 23 June 2028.
merupakan tanggal pelunasan pokok MTN The principal of Subordinated MTN II will be fully repaid
Subordinasi II. Pembayaran pokok MTN Subordinasi II on the maturity date. On 20 July 2023, Subordinated
dilakukan secara penuh pada saat tanggal jatuh MTN II approved as supplementary capital components
tempo. Pada tanggal 20 Juli 2023, MTN Subordinasi II (Tier 2) according to the approval from FSA through
telah mendapat persetujuan dari Otoritas Jasa letterNo. SR-51/PB.21/2023.
Keuangan untuk dicatat sebagai komponen modal
pelengkap (Tier 2) melalui surat
No. SR-51/PB.21/2023.
Sebelum dilunasinya semua jumlah terutang yang Prior to full repayment of the amount outstanding of the
harus dibayar, Bank Mandiri berkewajiban untuk: (i) MTN, Bank Mandiri is obliged to: (i) maintain at all times
memelihara pada setiap saat keadaan keuangan soundness of financial condition in accordance to FSA
berada dalam kondisi sehat sesuai ketentuan OJK; (ii) regulation; (ii) maintain a minimum level of soundness
mempertahankan tingkat kesehatan Bank minimal composite rating of 3 (three) which is categorised as
berada dalam peringkat komposit 3 (tiga) yang "Fair", according to internal assessment based on FSA
tergolong “Cukup Baik”, sesuai penilaian internal regulation and/or Bank Indonesia; (iii) obtain and
berdasarkan ketentuan/peraturan OJK dan/atau Bank comply with all requirements and exercise all necessary
Indonesia; (iii) memperoleh, mematuhi segala things to keep the authority, license and approval (from
ketentuan dan melakukan hal-hal yang diperlukan government or other authorities) comply with
untuk menjaga tetap berlakunya segala kuasa, izin, requirement in accordance to Republic of Indonesia’s
dan persetujuan (baik dari pemerintah maupun dari law.
pihak yang berwenang lainnya) dan melakukan hal-hal
yang diwajibkan oleh peraturan perundang-undangan
Negara Republik Indonesia.
Bank Mandiri tanpa persetujuan tertulis Wali Amanat Bank Mandiri without written permission from the
tidak akan melakukan hal-hal sebagai berikut: (i) Trustee shall not: (i) reduce registered capital, issued
mengurangi modal dasar, modal ditempatkan dan capital and paid-up capital, except required by the
modal disetor, kecuali karena adanya ketentuan government, authorised by the Authorities or Bank
Pemerintah, Otoritas yang Berwenang atau Bank Indonesia; (ii) change the core business; (iii) perform
Indonesia; (ii) mengadakan perubahan bidang usaha merger, dissolvement and/or taken over by other entity
utama; (iii) mengadakan penggabungan, peleburan which lead to dissolution of Bank Mandiri.
dan/atau pengambilalihan dengan entitas lain yang
menyebabkan bubarnya Bank Mandiri.
343
Page 1358
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN DAN EFEK-EFEK SUBORDINASI 37. SUBORDINATED LOANS AND MARKETABLE
(lanjutan) SECURITIES (continued)
Medium Term Notes Subordinasi II Bank Mandiri Medium Term Notes Subordinated II Bank Mandiri
(lanjutan) (continued)
Tidak terdapat pelanggaran atas pembatasan There was no breach of the Trustee restrictions
perjanjian perwaliamanatan MTN Subordinasi II agreement on Subordinated MTN II during the year
selama tahun yang berakhir pada tanggal ended on 31 December 2025 and 2024.
31 Desember 2025 dan 2024.
Pada tanggal 31 Desember 2025, peringkat MTN As of 31 December 2025, rating of MTN Subordinated
Subordinasi II menurut Pefindo adalah idAA (double A). II based on Pefindo was idAA (double A).
MTN Subordinasi II tidak dijamin dengan agunan Subordinated MTN II is not guaranteed by a public
umum sesuai Pasal 1131 dan 1132 Kitab Undang- collateral which refer to Article 1131 and 1132 of
Undang Hukum Perdata maupun agunan khusus Indonesian Civil Law (UU Hukum Perdata) or include
termasuk tidak dijamin oleh Bank atau Entitas Anak, special collateral is not guaranteed by Bank or the
Negara Republik Indonesia atau pihak ketiga lainnya Subsidiary, Republic of Indonesia or other related
dan tidak dimasukkan dalam program penjaminan parties and not included to bank guarantee program
bank yang dilaksanakan oleh Lembaga Penjaminan implemented by Deposit Insurance Corporation (LPS) or
Simpanan atau penggantinya. Sesuai dengan its substitute. Based on the Law and regarding
peraturan perundang-undangan yang berlaku dan amendment Article 19 Paragraph (1) letter f of
mengikuti ketentuan pasal 19 ayat (1) huruf f peraturan regulations of the KPMM Financial Services Authority
Otoritas Jasa Keuangan KPMM dan merupakan and is an obligation of the subordinated issuer, in
kewajiban penerbit yang disubordinasi, sesuai dengan accordance with article 5 of the Subordinated MTN
pasal 5 Perjanjian Penerbitan MTN Subordinasi. Issuance Agreement.
Two-step loans - Asian Development Bank Two-step loans - Asian Development Bank
Akun ini merupakan fasilitas kredit dari Asian This account represents a loan facility from Asian
Development Bank (“ADB”) kepada Pemerintah Development Bank (“ADB”) to the Government of the
Republik Indonesia, melalui Kementerian Keuangan Republic of Indonesia, through the Ministry of Finance
Republik Indonesia, untuk disalurkan kepada bank of the Republic of Indonesia, which are relent to
peserta guna membiayai beberapa jenis proyek di participating banks to finance several projects in
Indonesia. Rincian fasilitas ini adalah sebagai berikut: Indonesia. The detail of this facility is as follows:
Fasilitas kredit/ Tujuan/ Jangka waktu/
Loan facility Purpose Period
ADB Loan 1327 - INO (SF). Membiayai Proyek Kredit Mikro 5 Januari/January 2005 - 15 Juli/July 2029
(PKM)/ dengan angsuran pertama pada tanggal/with
Funding Micro Loan Projects. the first installment start on 15 Januari/
January 2005.
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
ADB Loan 1327 - INO (SF) 90.112 104.015 ADB Loan 1327 - INO (SF)
344
Page 1359
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN DAN EFEK-EFEK SUBORDINASI 37. SUBORDINATED LOANS AND MARKETABLE
(lanjutan) SECURITIES (continued)
Two-step loans - Asian Development Bank Two-step loans - Asian Development Bank
(lanjutan) (continued)
Menteri Keuangan melalui surat No. S-596/MK.6/2004 The Minister of Finance through its letter
tanggal 12 Juli 2004, telah menyetujui pengalihan No. S-596/MK.6/2004 dated 12 July 2004, has approved
pengelolaan Proyek Kredit Mikro (“PKM”) Loan ADB the transfer of management of Micro Credit Project
No. 1327 - INO (“SF”) dari Bank Indonesia kepada (“PKM”) of ADB loans No. 1327 - INO (“SF”) from Bank
Bank Mandiri. Dengan disetujuinya pengalihan PKM Indonesia to Bank Mandiri. With that approval, an
tersebut, maka telah dilakukan perubahan terhadap amendment was made on the channelling loan
perjanjian penerusan pinjaman agreement No. SLA-805/DP3/1995 dated
No. SLA-805/DP3/1995 tanggal 27 April 1995 yang 27 April 1995, which was revised by amendment
diubah dengan amendemen No. AMA-287/SLA- No. AMA-287/SLA-805/DP3/2003 dated 22 April 2003,
805/DP3/2003 tanggal 22 April 2003 antara Republik between the Republic of Indonesia and Bank Indonesia
Indonesia dan Bank Indonesia menjadi Republik to the Republic of Indonesia and PT Bank Mandiri
Indonesia dan PT Bank Mandiri (Persero) Tbk, dengan (Persero) Tbk, with amendment No. AMA-298/SLA-
amendemen No. AMA-298/SLA-805/DP3/2004 805/DP3/2004 dated 16 July 2004.
tanggal 16 Juli 2004.
Pinjaman ADB untuk Proyek Kredit Mikro diberikan The ADB loan for Micro Credit Projects was granted in
dalam mata uang SDR (Special Drawing Rights) SDR (Special Drawing Rights) currency in amount of
sebesar SDR15.872.600 (nilai penuh) yang wajib SDR15,872,600 (full amount) which required Bank
dibayar kembali oleh Bank Mandiri dalam mata uang Mandiri to repay in SDR currency to the Government in
SDR kepada Pemerintah dalam 50 (lima puluh) kali 50 (fifty) prorate semi-annual installments every
angsuran setiap enam bulan secara prorata setiap 15 January and 15 July with the first installment paid on
tanggal 15 Januari dan 15 Juli, dengan angsuran 15 January 2005 and will end on 15 July 2029. The ADB
pertama dilakukan pada tanggal 15 Januari 2005 dan loans are subject to a service charge of 1.50% per
berakhir pada tanggal 15 Juli 2029. Atas pinjaman ADB annum which is charged on every 15 January and
tersebut, Bank Mandiri dikenakan service charge 15 July every year starting from its drawdown.
sebesar 1,50% per tahun pada setiap tanggal
15 Januari dan 15 Juli setiap tahunnya sejak penarikan
pinjaman.
Entitas Anak Subsidiaries
Subordinated notes syariah Mudharabah Subordinated notes syariah Mudharabah
Pada tanggal tanggal 15 Desember 2023, Entitas Anak On 15 December 2023, the Subsidiary PT Bank Syariah
PT Bank Syariah Indonesia (“BSI”) menerbitkan Sukuk Indonesia (“BSI”) issued the 2023 Mudharabah Sukuk
Mudharabah Tahun 2023 sebesar Rp200.000 dan amounting to Rp200,000 with maturity set on
akan jatuh tempo pada tanggal 15 Desember 2028. 15 December 2028.
Selama berlakunya jangka waktu Sukuk Mudharabah Throughout the tenure of the 2023 BSI Subordinated
Subordinasi BSI Tahun 2023 dan sebelum dilunasinya Mudharabah Sukuk and until the full repayment of both
semua pokok dan bagi hasil, BSI wajib untuk: (i) principal and profit-sharing, BSI is obligated to: (i)
menjaga rasio Capital Adequacy Ratio (“CAR”) tidak maintain a Capital Adequacy Ratio (“CAR”) of not less
kurang dari 12% (dua belas persen); (ii) memastikan than 12%; (ii) ensure that the 2023 Subordinated
bahwa Sukuk Mudharabah Subordinasi Tahun 2023 ini Mudharabah Sukuk is not owned by more than 49 (forty
tidak akan dimiliki oleh lebih dari 49 (empat puluh nine) investors; (iii) submit to the monitoring agent the
sembilan) investor; (iii) menyerahkan kepada agen following: (a) Copies of reports submitted to the
pemantau sebagai berikut: (a) Salinan dari laporan Financial Services Authority (OJK), including the bank's
yang disampaikan kepada OJK termasuk laporan hasil health assessment report, no later than 5 (five) business
penilaian tingkat kesehatan bank, dalam waktu days after the report is submitted to the parties
selambat-lambatnya 5 (lima) hari kerja setelah laporan mentioned above.
tersebut diserahkan kepada pihak yang disebutkan di
atas.
345
Page 1360
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PINJAMAN DAN EFEK-EFEK SUBORDINASI 37. SUBORDINATED LOANS AND MARKETABLE
(lanjutan) SECURITIES (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Subordinated notes syariah Mudharabah (lanjutan) Subordinated notes syariah Mudharabah (continued)
Dalam hal Agen Pemantau memandang perlu, If the Monitoring Agent deems it necessary, based on a
berdasarkan permohonan Agen Pemantau secara written request from the Monitoring Agent, the Company
tertulis, Perseroan wajib menyampaikan kepada Agen must provide the Monitoring Agent with additional
Pemantau dokumen-dokumen tambahan yang documents related to the above report (if any) no later
berkaitan dengan laporan tersebut di atas (apabila than 10 (ten) business days after the date the request
ada) selambat lambatnya 10 (sepuluh) hari kerja letter is received by the Company; (b) Annual financial
setelah tanggal surat permohonan tersebut diterima statements audited by public accountants registered
oleh Perseroan; (b) Laporan keuangan tahunan yang with the OJK and submitted to the Monitoring Agent
telah diaudit oleh akuntan publik yang terdaftar di OJK within 5 (five) business days after receiving a request
dan disampaikan kepada Agen Pemantau dalam letter from the Monitoring Agent.
waktu 5 (lima) hari kerja setelah menerima surat
permohonan dari Agen Pemantau.
Seluruh dana hasil penerbitan Sukuk Mudharabah All proceeds from the issuance of the Subordinated
Subordinasi, akan dipergunakan oleh Perseroan untuk Mudharabah Sukuk will be used by the Company for its
kegiatan usaha Perseroan dalam rangka memperkuat business activities to strengthen the capital structure,
struktur permodalan dengan memperhitungkan dana taking into account the issuance proceeds as
hasil penerbitan sebagai modal pelengkap dan supplementary capital and to enhance the Company's
meningkatkan aset produktif Perseroan. productive assets.
Sukuk Mudharabah Subordinasi ini diterbitkan tanpa The Subordinated Mudharabah Sukuk is issued without
warkat, kecuali Sertifikat Jumbo Sukuk Mudharabah certificates, except for the Jumbo Certificate of
Subordinasi yang diterbitkan atas nama PT Kustodian Subordinated Mudharabah Sukuk issued in the name of
Sentral Efek Indonesia (“KSEI”) sebagai bukti the Indonesian Central Securities Depository (“KSEI”)
kepemilikan Efek Syariah untuk kepentingan as evidence of ownership of Sharia Securities for the
Pemegang Sukuk Mudharabah Subordinasi. benefit of the Subordinated Mudharabah Sukuk
Pendapatan Bagi Hasil yang dihitung berdasarkan Holders. Profit-sharing is calculated by multiplying the
perkalian antara Nisbah Bagi Hasil Pemegang Sukuk Profit-sharing Ratio of the Subordinated Mudharabah
Mudharabah Subordinasi, dimana besarnya nisbah Sukuk Holders, where the ratio is 88.55% of the
adalah 88,55% dari Pendapatan yang Dibagihasilkan Distributed Income with an indicative profit-sharing rate
dengan indikasi bagi hasil sebesar ekuivalen 7,90% equivalent to 7.90% per annum. The tenure of the
per tahun. Jangka waktu Sukuk Mudharabah Subordinated Mudharabah Sukuk is 5 (five) years from
Subordinasi adalah 5 (lima) tahun terhitung sejak the Issuance Date. The Subordinated Mudharabah
Tanggal Penerbitan. Sukuk Mudharabah Subordinasi Sukuk is offered at 100% of the Subordinated
ini ditawarkan dengan nilai 100% dari jumlah Dana Mudharabah Sukuk Fund. Profit-sharing is paid
Sukuk Mudharabah Subordinasi. Pendapatan Bagi quarterly, in line with the Profit-sharing Payment Date.
Hasil dibayarkan setiap triwulan, sesuai dengan
tanggal pembayaran Pendapatan Bagi Hasil.
Bertindak sebagai wali amanat Sukuk Mudharabah The Trustee for the 2023 BSI Subordinated
Subordinasi BSI Tahun 2023 adalah PT Bank Negara Mudharabah Sukuk is PT Bank Negara Indonesia
Indonesia (Persero) Tbk. Pada tanggal 31 Desember (Persero) Tbk. As of 31 December 2025 and
2025 dan 31 Desember 2024, peringkat Sukuk 31 December 2024, the rating for the subordinated
Mudharabah Subordinasi menurut Pefindo adalah mudharabah sukuk according to Pefindo is idAA(sy)
idAA(sy) (double A syariah). (double A sharia).
346
Page 1361
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. DANA SYIRKAH TEMPORER 38. TEMPORARY SYIRKAH FUNDS
Dana syirkah temporer terdiri dari: Temporary syirkah funds consists of:
a. Simpanan dari nasabah a. Deposits from Customers
1) Giro 1) Demand Deposits
a. Berdasarkan jenis: a. Based on type:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Pihak berelasi (Catatan 56) Related parties (Note 56)
Demand deposits - restricted
Giro - investasi terikat 85.001 87.002 investment
Giro - investasi tidak Demand deposits - unrestricted
terikat Mudharabah 9.295.748 10.341.649 investment Mudharabah
9.380.749 10.428.651
Pihak ketiga Third parties
Giro - investasi terikat Demand deposits - restricted
dan tidak terikat and unrestricted investment
Mudharabah 17.728.716 14.063.754 Mudharabah
Giro Mudharabah Demand deposits Mudharabah
musytarakah 17 301 musytarakah
17.728.733 14.064.055
27.109.482 24.492.706
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) Related parties (Note 56)
Giro - investasi terikat Demand deposits - restricted
dan tidak terikat and unrestricted investment
Mudharabah 9.756.952 9.369.875 Mudharabah
9.756.952 9.369.875
Pihak ketiga Third parties
Giro - investasi terikat Demand deposits - restricted
dan tidak terikat and unrestricted investment
Mudharabah 7.170.829 3.325.938 Mudharabah
7.170.829 3.325.938
16.927.781 12.695.813
44.037.263 37.188.519
Giro - investasi terikat merupakan The demand deposits - restricted
simpanan dana pihak lain yang investment represent deposits from third
mendapatkan imbal bagi hasil dari parties which will receive returns from
pendapatan Entitas Anak atas Subsidiary’s restricted investment based
penggunaan dana pada penyaluran dana on the agreed share (nisbah) of the
yang kriterianya telah ditentukan oleh Subsidiary’s revenue.
pemilik dana berdasarkan nisbah yang
ditetapkan dan disetujui sebelumnya.
b. Kisaran nisbah bagi hasil untuk giro b. Range of profit sharing ratios for demand
Mudharabah - investasi tidak terikat per deposits - unrestricted Mudharabah
tahun: investment per annum:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah 3,10% - 3,42% 2,42% - 3,10% Rupiah
Mata uang asing 2,22% - 2,43% 1,85% - 2,21% Foreign currencies
347
Page 1362
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. DANA SYIRKAH TEMPORER (lanjutan) 38. TEMPORARY SYIRKAH FUNDS (continued)
Dana syirkah temporer terdiri dari: (lanjutan) Temporary syirkah funds consists of: (continued)
a. Simpanan dari nasabah (lanjutan) a. Deposits from Customers (continued)
2) Tabungan 2) Saving Deposits
a. Berdasarkan jenis: a. Based on type:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Pihak berelasi (Catatan 56) Related parties (Note 56)
Saving deposits - restricted
Tabungan - investasi terikat 16.491 5.870 investment
Tabungan Mudharabah - Mudharabah saving deposits -
investasi tidak terikat unrestricted deposits
Tabungan BSI 1.074.337 368.045 BSI saving deposits
Tabungan Mudharabah Mudharabah institution
institusi 9.458 676 saving deposits
Tabungan Mabrur 786 567 Mabrur saving deposits
Tabungan Investa Investa Cendekia
Cendekia 281 294 saving deposits
Tabungan Berencana Berencana BSI
BSI 55 316 saving deposits
1.101.408 375.768
Pihak ketiga Third parties
Tabungan - investasi terikat 4.363.905 3.583.821 investment
Tabungan Mudharabah - Mudharabah saving deposits -
investasi tidak terikat unrestricted deposits
Tabungan BSI 77.470.047 66.147.639 BSI saving deposits
Tabungan Mabrur 14.033.505 12.880.933 Mabrur saving deposits
Tabungan Pensiun 1.133.417 1.118.371 Retirement saving deposits
Tabungan Mudharabah Mudharabah institution
institusi 728.191 505.812 saving deposits
Tabungan Investa Investa Cendekia
Cendekia 347.135 465.954 saving deposits
Tabungan Berencana Berencana BSI
BSI 138.849 175.752 saving deposits
Tabungan Qurban 82 99 Qurban saving deposits
98.215.131 84.878.381
99.316.539 85.254.149
b. Kisaran nisbah bagi hasil untuk tabungan b. Range of the annual profit sharing ratio
Mudharabah - investasi tidak terikat per (nisbah) for Mudharabah saving deposits -
tahun: unrestricted investment:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah 1,29% - 1,61% 0,51% - 0,70% Rupiah
Mata uang asing 0,17% - 0,18% 0,22% - 0,23% Foreign currencies
348
Page 1363
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. DANA SYIRKAH TEMPORER (lanjutan) 38. TEMPORARY SYIRKAH FUNDS (continued)
Dana syirkah temporer terdiri dari: (lanjutan) Temporary syirkah funds consists of: (continued)
a. Simpanan dari nasabah (lanjutan) a. Deposits from Customers (continued)
3) Deposito Mudharabah - investasi tidak terikat 3) Mudharabah Time Deposit - unrestricted
investment
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Pihak berelasi (Catatan 56) 44.715.076 36.497.082 Related parties (Note 56)
Pihak ketiga 87.483.379 86.394.238 Third parties
132.198.455 122.891.320
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) 1.463.701 1.260.326 Related parties (Note 56)
Pihak ketiga 11.850.985 6.067.645 Third parties
13.314.686 7.327.971
Total 145.513.141 130.219.291 Total
b. Simpanan dari bank lain b. Deposits from Other Banks
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Pihak ketiga Third parties
Giro Mudharabah - Mudharabah demand deposits -
investasi tidak terikat 52.357 47.282 unrestricted investment
Tabungan Mudharabah - Mudharabah saving deposits -
investasi tidak terikat 616.794 536.509 unrestricted investment
Deposito Mudharabah - Mudharabah time deposits -
investasi tidak terikat 84.730 94.515 unrestricted investment
Total 753.881 678.306 Total
c. Berikut adalah informasi penting lainnya c. Other significant information related to the time
sehubungan dengan deposito dari simpanan dari deposits for deposits from customers and deposits
nasabah dan simpanan dari bank lain: from other banks:
1) Berdasarkan jangka waktu: 1) By contract period:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
1 bulan 68.897.511 64.656.825 1 month
3 bulan 40.151.754 32.361.839 3 months
6 bulan 17.984.289 19.023.479 6 months
12 bulan 5.249.631 6.943.692 12 months
Total 132.283.185 122.985.835 Total
Mata uang asing Foreign currencies
1 bulan 12.285.420 6.100.683 1 month
3 bulan 293.749 675.420 3 months
6 bulan 137.424 143.673 6 months
12 bulan 598.093 408.195 12 months
Total 13.314.686 7.327.971 Total
145.597.871 130.313.806
349
Page 1364
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. DANA SYIRKAH TEMPORER (lanjutan) 38. TEMPORARY SYIRKAH FUNDS (continued)
Dana syirkah temporer terdiri dari: (lanjutan) Temporary syirkah funds consists of: (continued)
c. Berikut adalah informasi penting lainnya c. Other significant information related to the time
sehubungan dengan deposito dari simpanan dari deposits for deposits from customers and deposits
nasabah dan simpanan dari bank lain: (lanjutan) from other banks: (continued)
2) Berdasarkan sisa waktu hingga jatuh tempo: 2) By remaining period until maturity date:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Kurang dari 1 bulan 76.095.059 72.729.631 Less than 1 month
1 - 3 bulan 47.848.797 29.881.194 1 - 3 months
3 - 6 bulan 5.732.194 16.528.669 3 - 6 months
6 - 12 bulan 2.607.135 3.846.341 6 - 12 months
Total 132.283.185 122.985.835 Total
Mata uang asing Foreign currencies
Kurang dari 1 bulan 12.394.667 6.447.489 Less than 1 month
1 - 3 bulan 317.972 466.065 1 - 3 months
3 - 6 bulan 302.867 340.384 3 - 6 months
6 - 12 bulan 299.180 74.033 6 - 12 months
Total 13.314.686 7.327.971 Total
145.597.871 130.313.806
Deposito berjangka Mudharabah merupakan Mudharabah time deposits represent third
simpanan dana pihak lain yang mendapatkan parties’ deposits which received a profit sharing
imbalan bagi hasil dari pendapatan Entitas return from the Subsidiary’s income over
Anak atas penggunaan dana tersebut dengan utilisation of its fund based on an agreed profit
nisbah yang ditetapkan dan disetujui sharing ratio (nisbah) set and arranged in
sebelumnya dengan akad Mudharabah Mudharabah muthlaqah agreement.
muthlaqah.
3) Kisaran nisbah bagi hasil untuk deposito 3) Ranging of the annual profit sharing ratio (nisbah)
Mudharabah per tahun: Mudharabah Time Deposits:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah 2,38% - 3,48% 2,17% - 3,50% Rupiah
Mata uang asing 0,22% - 2,04% 0,22% - 0,23% Foreign currencies
4) Deposito berjangka Mudharabah dengan 4) Mudharabah time deposits with Mudharabah
akad Mudharabah muthlaqah yang dijadikan muthlaqah agreement that is pledged as
sebagai jaminan atas piutang dan collateral for receivables and financing
pembiayaan adalah masing-masing amounted to Rp1,960,875 and Rp1,575,029 as
berjumlah Rp1.960.875 dan Rp1.575.029 of 31 December 2025 and 2024, respectively.
pada tanggal 31 Desember 2025 dan 2024.
350
Page 1365
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. KEPENTINGAN NONPENGENDALI ATAS ASET 39. NON-CONTROLLING INTERESTS IN NET ASSETS
BERSIH ENTITAS ANAK YANG DIKONSOLIDASI OF CONSOLIDATED SUBSIDIARIES
Akun ini merupakan kepentingan nonpengendali atas This account represents non-controlling interests in net
aset bersih Entitas Anak yang dikonsolidasi sebagai assets of consolidated Subsidiaries which are as
berikut: follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
PT Bank Syariah Indonesia Tbk 25.018.787 21.664.415 PT Bank Syariah Indonesia Tbk
PT Bank Mandiri Taspen 4.548.328 3.761.113 PT Bank Mandiri Taspen
PT Mandiri Tunas Finance 2.409.083 2.383.566 PT Mandiri Tunas Finance
PT AXA Mandiri Financial Services 1.674.137 1.868.228 PT AXA Mandiri Financial Services
PT Mandiri Sekuritas 689 639 PT Mandiri Sekuritas
PT Mandiri Capital Indonesia 305 291 PT Mandiri Capital Indonesia
Total 33.651.329 29.678.252 Total
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the ownership of
kepemilikan kepentingan nonpengendali atas BSI dan non-controlling interests in BSI and Bank Mantap is
Bank Mantap masing-masing adalah sebesar 48,53% 48.53% and 48.90%, respectively.
dan 48,90%.
Ringkasan informasi keuangan BSI dan Bank Mantap The summarized financial information of BSI and Bank
disajikan berdasarkan nilai sebelum eliminasi antar Mantap is presented based on the value before
perusahaan. intercompany elimination.
Ringkasan laporan posisi keuangan: Summary of statement of financial position:
BSI Bank Mantap
31 Desember/31 December 31 Desember/31 December
2025 2024 2025 2024
Total aset 456.192.606 408.613.432 73.025.174 66.232.344 Total assets
Total liabilitas 114.099.142 109.866.532 63.627.368 58.444.320 Total liabilities
Total dana syirkah temporer 290.140.590 253.705.326 - - Total syirkah funds
Total ekuitas 51.952.874 45.041.574 9.397.806 7.788.024 Total equity
Ekuitas yang diatribusikan kepada: Attributable to:
Kepentingan nonpengendali 25.018.787 21.664.415 4.548.328 3.761.113 non-controlling interest
Ringkasan laporan laba rugi dan penghasilan Summary of statement of profit or loss and other
komprehensif lain: comprehensive income:
BSI Bank Mantap
Tahun yang berakhir pada tanggal 31 Desember/
Year ended 31 December
2025 2024 2025 2024
Laba operasional 10.008.017 9.278.144 2.053.823 2.051.255 Income from operation
Laba sebelum beban pajak 9.761.412 9.050.395 2.053.656 2.039.633 Income before tax expense
Beban pajak - neto (2.193.889) (2.044.507) (472.560) (462.083) Tax expense - net
Laba tahun berjalan 7.567.523 7.005.888 1.581.096 1.577.550 Net income for the year
Penghasilan komprehensif lain Other comprehensive income
tahun berjalan - setelah for the year - net of
pajak penghasilan 394.662 152.125 186.440 (65.310) income tax
Total penghasilan komprehensif Total comprehensive income
tahun berjalan 7.962.185 7.158.013 1.767.536 1.512.240 for the year
Laba tahun berjalan yang Net income for ther year
diatribusikan kepada attributable to
kepentingan nonpengendali 3.672.867 3.400.280 559.479 771.454 non-controlling interest
Dividen yang dibayar kepada Dividend paid for
kepentingan nonpengendali 510.042 415.243 77.145 68.922 non-controlling interest
351
Page 1366
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. KEPENTINGAN NONPENGENDALI ATAS ASET 39. NON-CONTROLLING INTERESTS IN NET ASSETS
BERSIH ENTITAS ANAK YANG DIKONSOLIDASI OF CONSOLIDATED SUBSIDIARIES (continued)
(lanjutan)
Ringkasan laporan arus kas: Summary of statement of cash flow:
BSI Bank Mantap
Tahun yang berakhir pada tanggal 31 Desember/
Year ended 31 December
2025 2024 2025 2024
Aktivitas operasi 14.165.559 6.812.261 6.198.064 5.886.748 Operating activities
Aktivitas investasi 6.413.828 6.345.483 (4.371.450) (4.502.517) Investing activities
Aktivitas pendanaan (17.644.971) 8.749.006 558.752 210.610 Financing activities
Kenaikan/(penurunan) neto Net increase/(decrease)
kas dan setara kas 2.934.416 21.906.750 2.385.366 1.594.841 in cash and cash equivalents
40. EKUITAS 40. EQUITY
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
Modal dasar, ditempatkan dan disetor Bank The Bank’s authorised, issued and fully paid capital
Mandiri adalah sebagai berikut: respectively, are as follows:
31 Desember 2025/31 December 2025
Nilai nominal
per lembar Persentase
saham Total nilai kepemilikan
Jumlah lembar (jumlah penuh)/ saham saham/
saham/ Nominal value (jumlah penuh)/ Percentage
Number of per share Share value of
shares (full amount) (full amount) ownership
Modal dasar Authorised capital
Saham Seri A Dwiwarna 1 125 125 0,00% Dwiwarna Series A Share
Saham Biasa Seri B 127.999.999.999 125 15.999.999.999.875 100,00% Series B Common Shares
Total modal dasar 128.000.000.000 16.000.000.000.000 100,00%
Modal ditempatkan dan disetor Issued and fully paid capital
Saham Seri A Dwiwarna Dwiwarna Series A Share
Negara Republik Indonesia 1 125 125 0,00% Republic of Indonesia
Saham Seri B Series B Common Shares
PT Danantara Asset Management 48.533.333.333 125 6.066.666.666.625 52,00% PT Danantara Asset Management
(Persero) (Persero)
Indonesia Investment Authority 7.466.666.666 125 933.333.333.250 8,00% Indonesia Investment Authority
Dewan Komisaris: Board of Commissioners:
Zulkifli Zaini 22.850.900 125 2.856.362.500 0,02% Zulkifli Zaini
Muhammad Yusuf Ateh 4.244.800 125 530.600.000 0,00% Muhammad Yusuf Ateh
Direksi: Board of Directors:
Riduan 14.547.800 125 1.818.475.000 0,02% Riduan
Henry Panjaitan 163.000 125 20.375.000 0,00% Henry Panjaitan
Timothy Utama 10.334.300 125 1.291.787.500 0,01% Timothy Utama
Eka Fitria 4.293.600 125 536.700.000 0,01% Eka Fitria
Danis Subyantoro 348.584 125 43.573.000 0,00% Danis Subyantoro
Totok Priyambodo 370.000 125 46.250.000 0,00% Totok Priyambodo
Mochamad Rizaldi 403.400 125 50.425.000 0,00% Mochamad Rizaldi
Saptari 121.064 125 15.133.000 0,00% Saptari
Ari Rizaldi 183.168 125 22.896.000 0,00% Ari Rizaldi
Novita Widya Anggraini 222.000 125 27.750.000 0,00% Novita Widya Anggraini
Jan Winston Tambunan 86.400 125 10.800.000 0,00% Jan Winston Tambunan
Sunarto 549.600 125 68.700.000 0,00% Sunarto
Publik (masing-masing
dibawah 5%) 37.190.364.716 125 4.648.795.589.500 39,85% Public (less than 5%)
93.249.083.332 11.656.135.416.500 99,91%
Saham Treasuri
(catatan 2am) 84.250.000 10.531.250.000 0,09%
93.333.333.332 11.666.666.666.500 100,00%
352
Page 1367
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued)
31 Desember 2024/31 December 2024
Nilai nominal
per lembar Persentase
saham Total nilai kepemilikan
Jumlah lembar (jumlah penuh)/ saham saham/
saham/ Nominal value (jumlah penuh)/ Percentage
Number of per share Share value of
shares (full amount) (full amount) ownership
Modal dasar Authorised capital
Saham Seri A Dwiwarna 1 125 125 0,00% Dwiwarna Series A Share
Saham Biasa Seri B 127.999.999.999 125 15.999.999.999.875 100,00% Series B Common Shares
Total modal dasar 128.000.000.000 16.000.000.000.000 100,00% Total authorised capital
Modal ditempatkan dan disetor Issued and fully paid capital
Saham Seri A Dwiwarna Dwiwarna Series A Share
Negara Republik Indonesia 1 125 125 0,00% Republic of Indonesia
Saham Seri B Series B Common Shares
Negara Republik Indonesia 48.533.333.333 125 6.066.666.666.625 52,00% Republic of Indonesia
Indonesia Investment Authority 7.466.666.666 125 933.333.333.250 8,00% Indonesia Investment Authority
Dewan Komisaris: Board of Commissioners:
Rionald Silaban 3.430.200 125 428.775.000 0,00% Rionald Silaban
Arif Budimanta 3.116.400 125 389.550.000 0,00% Arif Budimanta
Faried Utomo 3.116.400 125 389.550.000 0,00% Faried Utomo
Muhammad Yusuf Ateh 2.673.600 125 334.200.000 0,00% Muhammad Yusuf Ateh
Tedi Bharata 30.300 125 3.787.500 0,00% Tedi Bharata
Direksi: Board of Directors:
Darmawan Junaidi 11.134.200 125 1.391.775.000 0,01% Darmawan Junaidi
Alexandra Askandar 11.028.200 125 1.378.525.000 0,01% Alexandra Askandar
Agus Dwi Handaya 11.347.300 125 1.418.412.500 0,01% Agus Dwi Handaya
Riduan 11.250.000 125 1.406.250.000 0,01% Riduan
Aquarius Rudianto 7.102.000 125 887.750.000 0,01% Aquarius Rudianto
Toni Eko Boy Subari 6.082.200 125 760.275.000 0,01% Toni Eko Boy Subari
Rohan Hafas 5.965.200 125 745.650.000 0,01% Rohan Hafas
Sigit Prastowo 10.869.800 125 1.358.725.000 0,01% Sigit Prastowo
Timothy Utama 7.036.600 125 879.575.000 0,01% Timothy Utama
Eka Fitria 1.197.500 125 149.687.500 0,01% Eka Fitria
Danis Subyantoro 344.800 125 43.100.000 0,00% Danis Subyantoro
Totok Priyambodo 370.000 125 46.250.000 0,00% Totok Priyambodo
Publik (dibawah 5%) 37.237.238.632 125 4.654.654.829.000 39,90% Public (less than 5%)
93.333.333.332 11.666.666.666.500 100,00%
Pada tangal 31 Desember 2018 terdapat As of 31 December 2018, there was a change of
perubahan kepemilikan saham yang dimiliki oleh ownership of the stock owned by the Board of
Dewan Komisaris Bank Mandiri, dimana Commissioners of Bank Mandiri, where the
kepemilikan saham pada tahun sebelumnya nihil. ownership of shares in the prior year was nil. The
Kepemilikan saham tersebut dalam rangka share ownership was related to the implementation
pelaksanaan POJK No. 45/POJK.03/2015 tentang of FSA regulation No. 45/POJK.03/2015, about the
Penerapan Tata Kelola dalam Pemberian Application of Corporate Governance in Granting
Remunerasi Bagi Bank Umum, dimana anggota Remuneration for Commercial Banks, where
Direksi dan Dewan Komisaris Non Independen member of Directors and Non Independent Board of
diberikan remunerasi yang bersifat variabel dalam Commissioners are entitled to variable
bentuk saham Bank atas kinerja untuk tahun buku remuneration in form of the Bank’s shares for
2017. financial performance of 2017.
Saham yang dimiliki oleh Dewan Komisaris dan Shares owned by the Board of Commissioners and
Direksi untuk tahun yang berakhir pada tanggal Board of Directors for the period and year
31 Desember 2025 dan 2024 masing-masing 31 December 2025 and 2024 respectively,
sebesar 58.718.616 lembar dan 96.094.700 amounted to 58,718,616 shares and 96,094,700
lembar saham atau 0,06% dan 0,1% dari jumlah shares, or 0.06% and 0.1% from the total number
lembar saham modal ditempatkan dan disetor. of issued and fully paid-in capital shares.
353
Page 1368
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued)
Penetapan modal ditempatkan dan disetor The determination of issued and fully paid capital
sebesar Rp4.000.000 oleh Pemerintah Republik amounted to Rp4,000,000 by the Government of the
Indonesia pada tanggal pendirian Bank Mandiri, Republic of Indonesia at the date of establishment
telah dilaksanakan sebagai berikut: of Bank Mandiri was carried out as follows:
1. Pembayaran secara tunai melalui Bank 1. Cash payment through Bank Indonesia
Indonesia sejumlah Rp1.600.004. amounted to Rp1,600,004.
2. Penempatan dalam saham yang dicatat 2. Placements in shares recorded as investments
sebagai penyertaan saham pada Bank in shares of the Merged Banks amounted to
Peserta Penggabungan sejumlah Rp599.999 Rp599,999 each or totaling Rp2,399,996,
untuk setiap Bank atau jumlah keseluruhannya through the transfer of shares of the
Rp2.399.996, melalui pengalihan saham milik Government of the Republic of Indonesia in
Pemerintah Republik Indonesia pada setiap each of the Merged Banks to Bank Mandiri, as
Bank Peserta Penggabungan kepada Bank resolved during the respective Extraordinary
Mandiri, seperti yang telah disebut dalam General Shareholders’ Meetings of the Merged
Rapat Umum Pemegang Saham Luar Biasa Banks. Based on the inbreng agreement
dari Bank Peserta Penggabungan. approved by Notarial Deed No. 9 of Notary
Berdasarkan perjanjian inbreng yang telah Sutjipto, S.H., dated 2 October 1998, Bank
diaktakan dengan Akta No. 9 yang dibuat oleh Mandiri and the Government of the Republic of
Notaris Sutjipto, S.H., tanggal 2 Oktober 1998, Indonesia agreed to transfer those shares as
Bank Mandiri dan Pemerintah Republik payment for new shares to be issued by Bank
Indonesia setuju untuk mengalihkan saham- Mandiri.
saham tersebut sebagai pembayaran untuk
saham baru yang akan dikeluarkan oleh Bank
Mandiri.
Berdasarkan perubahan anggaran dasar Based on the amendments to the Articles of
Bank Mandiri yang dituangkan dalam Akta Association of Bank Mandiri which stated in the
No. 98 yang dibuat oleh Notaris Sutjipto, S.H., Notarial Deed No. 98 of Notary Sutjipto, S.H. dated
tanggal 24 Juli 1999, pemegang saham 24 July 1999, the shareholders resolved to increase
memutuskan untuk meningkatkan modal disetor the paid-in capital (share capital) of Bank Mandiri
(modal saham) Bank Mandiri dari Rp4.000.000 from Rp4,000,000 to Rp4,251,000 to be entirely
menjadi Rp4.251.000 dan jumlah tersebut akan paid by the Government of the Republic of
dibayar oleh Pemerintah Republik Indonesia. Indonesia. The increase of Rp251,000 was a
Penambahan sebesar Rp251.000 merupakan conversion from additional paid-in capital to share
hasil konversi dari tambahan modal disetor capital as a result of an excess from recapitalisation
menjadi modal saham akibat dari adanya bonds issued under the First Recapitalisation
kelebihan obligasi rekapitalisasi yang diterbitkan Program based on Government Regulation No. 52
dalam Program Rekapitalisasi Pertama year 1999.
berdasarkan Peraturan Pemerintah No. 52 Tahun
1999.
Berdasarkan keputusan RUPS-LB tanggal Based on the RUPS – LB decision dated
29 Mei 2003 yang dituangkan dalam Akta 29 May 2003, which was documented in Notarial
No. 142 yang dibuat oleh Notaris Sutjipto, S.H., Deed No. 142 of Notary Sutjipto, S.H., dated
tanggal 29 Mei 2003, pemegang saham 29 May 2003, the shareholders approved these
Bank Mandiri antara lain menyetujui: following matters:
(i) Pelaksanaan Initial Public Offering (IPO). (i) Execution of Initial Public Offering (IPO).
(ii) Perubahan struktur permodalan (ii) Changes in capital structure of Bank Mandiri.
Bank Mandiri.
(iii) Perubahan anggaran dasar Bank Mandiri. (iii) Changes in articles of association of
Bank Mandiri.
354
Page 1369
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued)
Berkaitan dengan perubahan struktur permodalan In relation to the change in capital structure of Bank
Bank Mandiri, RUPS-LB juga menyetujui Mandiri, the RUPS–LB also approved the allocation
penetapan bagian dari dana rekapitalisasi sebesar on part of recapitalisation fund amounted to
Rp168.801.315 sebagai agio saham. Rp168,801,315 as share premium.
Perubahan struktur permodalan tersebut di atas The changes of capital structure that mentioned
berlaku efektif terhitung sejak tanggal 23 Mei above became effective started from 23 May 2003,
2003, dengan catatan Bank Mandiri harus with the conditional requirement that the Bank
melakukan kuasi-reorganisasi yang ditetapkan should conduct a quasi-reorganisation before the
dalam RUPS selambat-lambatnya pada end of 2003 as required in the RUPS.
penutupan buku tahun 2003.
Saham Seri A Dwiwarna merupakan saham yang The Dwiwarna Series A share represents a share
dimiliki oleh Negara Republik Indonesia dan tidak owned by the Republic of Indonesia, which is not
dapat dipindahkan kepada siapapun. Saham Seri transferrable. It provides the Republic of Indonesia
A Dwiwarna memberikan hak istimewa kepada with the privileges where RUPS can make decision
Negara Republik Indonesia dimana dalam only if the Dwiwarna Series A shareholder attend
agenda-agenda tertentu, RUPS hanya dapat and approve certain agendas.
memutuskan jika pemegang saham Seri A
Dwiwarna hadir dan menyetujui usul agenda
dimaksud.
Beberapa agenda RUPS yang wajib dihadiri dan The agenda of RUPS where the shareholder of
disetujui oleh Pemegang Saham Seri A Dwiwarna Dwiwarna Series A are mandatory to attend and
agar RUPS dapat memutus adalah agenda RUPS approve are:
yang terkait dengan:
1. Penambahan modal. 1. Increases in capital.
2. Pengangkatan dan pemberhentian Direksi 2. Appointment and termination of the Boards of
dan Dewan Komisaris. Directors and Commissioners.
3. Perubahan anggaran dasar. 3. Amendment of the Articles of Association.
4. Penggabungan, peleburan dan 4. Mergers, acquisitions and takeovers.
pengambilalihan.
5. Pembubaran dan likuidasi. 5. Dissolution and liquidation.
Perubahan struktur modal sebagaimana The changes in the capital structure were based on
disebutkan di atas telah dicantumkan dalam the Minutes of Meeting regarding the Amendment of
Pernyataan Keputusan Rapat Perubahan the Articles of Association (Pernyataan Keputusan
Anggaran Dasar PT Bank Mandiri (Persero) Tbk Rapat Perubahan Anggaran Dasar) of PT Bank
yang dituangkan dalam akta notaris Sutjipto, S.H., Mandiri (Persero) Tbk as stated in Notarial Deed of
No. 2 tanggal 1 Juni 2003. Perubahan tersebut Sutjipto, S.H. No. 2 dated 1 June 2003.
telah disahkan oleh Menteri Hukum dan Hak Asasi The amendment was approved by the Ministry of
Manusia Republik Indonesia, dengan Surat Law and Human Rights of the Republic of Indonesia
Keputusan No. C-12783.HT.01.04.TH.2003 through Decision Letter
tanggal 6 Juni 2003 dan diumumkan pada No. C-12783.HT.01.04.TH.2003 dated 6 June 2003
tambahan No. 6590 dalam Berita Negara and announced in Appendix No. 6590 of State
Republik Indonesia No. 63 tanggal 8 Agustus Gazette of the Republic of Indonesia No. 63 dated
2003. 8 August 2003.
355
Page 1370
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued)
Kenaikan modal saham ditempatkan dan disetor The increase in issued and fully paid capital of Bank
Bank Mandiri dari Rp4.251.000 menjadi Mandiri from Rp4,251,000 to Rp10,000,000 was
Rp10.000.000 dilakukan dengan cara sebagai made through the following:
berikut:
1. Pengembalian sebagian modal disetor 1. Partial return of fully paid capital of Rp251,000
sebesar Rp251.000 kepada Pemerintah to the Government as a part of the return of
sebagai bagian dari kelebihan dana excess recapitalisation fund of Rp1,412,000
rekapitalisasi yang masih ditahan pada which was retained by Bank Mandiri, and an
Bank Mandiri sebesar Rp1.412.000 dan increase in paid-in capital amounted to
meningkatkan modal disetor sebesar Rp1,000,000 from the capitalisation of
Rp1.000.000 dari pengkapitalisasian reserves, based on Government Regulation
cadangan, berdasarkan Peraturan No. 26 Year 2003 dated 29 May 2003,
Pemerintah No. 26 Tahun 2003 tanggal regarding the Conversion of the Investment of
29 Mei 2003 tentang Konversi Penyertaan the Republic of Indonesia into the Paid-in
Modal Negara Republik Indonesia ke dalam Capital of PT Bank Mandiri (Persero) Tbk, and
modal saham PT Bank Mandiri (Persero) Tbk Decree of the Ministry of State-Owned
dan Keputusan Menteri Negara Badan Usaha Enterprises (“BUMN”), as the Bank’s
Milik Negara (“BUMN”), selaku Pemegang shareholders’, No. KEP-154/M-MBU/2002
Saham PT Bank Mandiri (Persero) Tbk No. dated 29 October 2002.
KEP-154/M-MBU/2002 tanggal 29 Oktober
2002.
2. Penambahan modal disetor sebesar 2. Increase in fully paid capital of Rp5,000,000
Rp5.000.000 yang berasal dari tambahan from the additional paid-in capital based on the
modal disetor berdasarkan Keputusan Decree of the Ministry of Finance of the
Kementrian Keuangan (“KMK-RI”) Republic of Indonesia (“KMK RI”)
No. 227/202.02/2003 tanggal 23 Mei 2003 No. 227/202.02/2003 dated 23 May 2003
tentang “Besarnya Nilai Final dan regarding “The Final Amount and
Pelaksanaan Hak-Hak Pemerintah yang Implementation of the Government’s Rights
Timbul Sebagai Akibat Penambahan Arising from the Additional Share of the
Penyertaan Modal Negara Republik Government of the Republic of Indonesia in
Indonesia ke dalam Modal Perusahaan PT Bank Mandiri (Persero) Tbk in Relation to
Perseroan (Persero) PT Bank Mandiri the Commercial Banking Recapitalisation
(Persero) Tbk dalam Rangka Program Program”.
Rekapitalisasi Bank Umum”.
Program manajemen berbasis saham Management stock option plan
Berdasarkan Keputusan RUPS-LB tanggal Based on the RUPS-LB held on 29 May 2003, which
29 Mei 2003 sebagaimana tertuang dalam Akta was notarised by Notary Sutjipto, S.H., in Notarial
Notaris Sutjipto, S.H., No. 142 tanggal Deed No. 142 dated 29 May 2003, the Bank’s
29 Mei 2003, pemegang saham Bank Mandiri juga shareholders also agreed on employee and
menyetujui rencana kepemilikan saham oleh directors stock ownership plan through an
pegawai dan Direksi melalui Program Penjatahan Employee Stock Allocation (“ESA”) Program and a
Saham/Employee Stock Allocation (“ESA”) dan Management Stock Option Plan (“MSOP”). The
Pemberian Opsi Pembelian Saham kepada ESA program consists of a Share Plan Bonus and a
Manajemen/Management Stock Option Plan Share Purchase at Discount program. MSOP is
(“MSOP”). Program ESA terdiri dari program designated for Directors and Senior Management at
Pemberian Saham Bonus (Share Plan Bonus) dan certain levels and based on certain criteria. All costs
program Penjatahan Saham dengan Diskon and discounts related to the ESA program are
(Share Purchase at Discount). Sedangkan recognised by the Bank through allocation of
program MSOP ditujukan untuk Direksi dan reserves. The management and execution of the
pegawai pimpinan pada tingkatan (grade) atau ESA and MSOP programs are performed by the
kriteria tertentu. Biaya dan diskon atas program Board of Directors, while the supervision is
ESA tersebut menjadi tanggungan Bank Mandiri performed by the Board of Commissioners.
yang bebannya bersumber dari cadangan yang
telah dibentuk. Pengelolaan dan pelaksanaan
program ESA dan MSOP dilakukan oleh Direksi,
sedangkan pengawasannya dilakukan oleh
Dewan Komisaris.
356
Page 1371
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued)
Program manajemen berbasis saham (lanjutan) Management stock option plan (continued)
Pada tanggal 14 Juli 2003, Pemerintah Republik On 14 July 2003, the Government of the Republic of
Indonesia melepaskan 4.000.000.000 lembar Indonesia divested 4,000,000,000 shares
sahamnya, yang mewakili 20,00% kepemilikannya representing 20.00% of its ownership in Bank
di Bank Mandiri, melalui Initial Public Offering Mandiri through an Initial Public Offering (“IPO”).
(“IPO”).
Sebagai tindak lanjut dari Peraturan Pemerintah As a follow up action on the Government of Republic
Republik Indonesia No. 27/2003 tanggal of Indonesia Regulation No. 27/2003 dated 2 June
2 Juni 2003 yang menyetujui divestasi sampai 2003, which approved the divestment of the
30,00% atas kepemilikan Pemerintah di Bank Government ownership in Bank Mandiri of up to
Mandiri dan berdasarkan keputusan Tim 30.00%, and based on a decision of Tim Kebijakan
Kebijakan Privatisasi Badan Usaha Milik Negara Privatisasi Badan Usaha Milik Negara No. Kep-
No. Kep-05/TKP/01/2004 tanggal 19 Januari 05/TKP/01/2004 dated 19 January 2004, the
2004, Pemerintah Republik Indonesia melakukan Government of the Republic of Indonesia divested
divestasi lanjutan atas 10,00% kepemilikan di an additional 10.00% of ownership interest in Bank
Bank Mandiri atau sebanyak 2.000.000.000 Mandiri or 2,000,000,000 shares of Series B
lembar saham Biasa Seri B pada tanggal common shares on 11 March 2004 through private
11 Maret 2004 melalui private placement. placement.
Pada saat pelaksanaan IPO tanggal 14 Juli 2003, On 14 July 2003, the date of the IPO, through
Bank Mandiri memberikan opsi pembelian saham MSOP Stage 1, the Bank issued 378,583,785 share
kepada manajemen melalui program MSOP options for the management with an exercise price
Tahap 1 sebanyak 378.583.785 lembar opsi of Rp742.50 (full amount) per share and a nominal
dengan harga eksekusi sebesar Rp742,50 (nilai value of Rp500 (full amount) per share. The share
penuh) per lembar saham dan nilai nominal Rp500 options are recorded in the Shareholders’ Equity
(nilai penuh) per lembar saham. Pemberian opsi account - Share Options at fair value amounted to
saham ini dibukukan pada pos ekuitas - opsi Rp69.71 (full amount) per share options. MSOP
saham dengan nilai wajar opsi saham sebesar Stage 1 has been exercised in total 375,365,957
Rp69,71 (nilai penuh) per lembar. Opsi yang shares, thereby increasing the total issued and fully
dieksekusi dari MSOP Tahap 1 adalah sebesar paid capital by Rp187,683, and share premium by
375.365.957 lembar saham sehingga Rp117,193.
mengakibatkan penambahan Modal Ditempatkan
dan Disetor sebesar Rp187.683, penambahan
agio saham sebesar Rp117.193.
Selanjutnya pada RUPS Tahunan tanggal The Annual General Meeting of Shareholders on 16
16 Mei 2005 telah disetujui pemberian MSOP May 2005 approved MSOP Stage 2 amounted to
Tahap 2 sebanyak 312.000.000 lembar opsi 312,000,000 share options. The exercise price for
saham. Harga eksekusi per lembar saham adalah each share is Rp1,190.50 (full amount) to be
sebesar Rp1.190,50 (nilai penuh) untuk exercised in the first year and Rp2,493 (full amount)
pelaksanaan di tahun pertama dan Rp2.493 (nilai to be exercised in the second year and the
penuh) untuk pelaksanaan di tahun kedua dan di following year. The nominal value per share is
tahun berikutnya. Nilai nominal per lembar saham Rp500 (full amount). The Bank recorded MSOP
adalah Rp500 (nilai penuh). Pemberian opsi Stage 2 in the shareholders’ equity account -
saham ini dibukukan pada pos ekuitas - opsi Share Options with fair value amounted to
saham dengan nilai wajar opsi saham Rp642.28 (full amount) per share options. MSOP
sebesar Rp642,28 (nilai penuh) per lembar. Opsi Stage 2 has been exercised in total of 311,713,697
yang dieksekusi dari MSOP Tahap 2 adalah shares thereby increasing the total issued and fully
sebesar 311.713.697 lembar saham sehingga paid capital by Rp155,857 and share premium by
mengakibatkan penambahan modal ditempatkan Rp425,233.
dan disetor sebesar Rp155.857 dan penambahan
agio saham sebesar Rp425.233.
357
Page 1372
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued)
Program manajemen berbasis saham (lanjutan) Management stock option plan (continued)
RUPS Tahunan tanggal 22 Mei 2006 The Annual General Meeting of Shareholders on
menyetujui pemberian MSOP Tahap 3 sebanyak 22 May 2006 approved MSOP Stage 3 amounted to
309.416.215 lembar opsi saham. 309,416,215 share options.
Harga eksekusi opsi per lembar saham MSOP The exercise price for each share in the MSOP
Tahap 3 adalah sebesar Rp1.495,08 (nilai penuh) Stage 3 is Rp1,495.08 (full amount) with nominal
dengan nilai nominal Rp500 (nilai penuh) per value of Rp500 (full amount) per share. The Bank
lembar saham. Pemberian opsi saham ini recorded MSOP Stage 3 as part of the
dibukukan pada pos ekuitas - opsi saham dengan shareholders’ equity account at fair value amounted
nilai wajar opsi saham sebesar Rp593,89 (nilai to Rp593.89 (full amount) per share option. The total
penuh) per lembar. Opsi yang dieksekusi dari option that has been exercised in MSOP Stage 3
MSOP Tahap 3 adalah sebesar 309.415.088 was 309,415,088 shares thereby increasing the
lembar saham sehingga mengakibatkan total issued and fully paid capital by Rp154,707 and
penambahan modal ditempatkan dan disetor share premium by Rp491,651.
sebesar Rp154.707 dan penambahan agio saham
sebesar Rp491.651.
Pada tanggal 27 Desember 2010, Bank telah On 27 December 2010, Bank Mandiri submitted
melakukan pendaftaran pertama kepada Otoritas a first registration to Financial Services Authority
Jasa Keuangan (“OJK”) (dahulu Badan Pengawas (“FSA”) (formerly Capital Market Supervisory Board
Pasar Modal dan Lembaga Keuangan (Bapepam- and Financial Institution (Bapepam-LK)) in relation
LK)) dalam rangka Penawaran Umum Terbatas to the Limited Public Offering (“LPO”) to the Bank’s
(“PUT”) kepada para pemegang saham Bank shareholders in respect to the issuance of Pre-
dalam rangka Penerbitan Hak Memesan Efek emptive Rights ("HMETD") of 2,336,838,591 series
Terlebih Dahulu (“HMETD”) sebanyak B shares. The Limited Public Offering has been
2.336.838.591 lembar saham seri B. PUT ini telah approved by the Board of Commissioners through
mendapatkan persetujuan dari Dewan Komisaris its letter dated 29 April 2010. The Bank has
melalui suratnya tertanggal 29 April 2010. Bank submitted the notification letter regarding the
telah menyampaikan pemberitahuan mengenai Limited Public Offering to Bank Indonesia through
PUT kepada Bank Indonesia melalui surat its letter dated 17 September 2010. The Limited
tertanggal 17 September 2010. PUT ini juga telah Public Offering has been enacted through the
diundangkan melalui Peraturan Pemerintah Indonesian Government Regulation No. 75 year
Republik Indonesia No. 75 tahun 2010 tertanggal 2010 dated 20 November 2010.
20 November 2010.
PUT telah mendapat persetujuan efektif dari LPO has been approved by Bapepam-LK through
Bapepam-LK melalui surat No. S-807/BL/2011 its letter No. S-807/BL/2011 dated
tertanggal 27 Januari 2011, dimana PUT menjadi 27 January 2011, and the LPO has become
efektif setelah mendapat persetujuan dari effective after obtaining approval in the
pemegang saham dalam Rapat Umum Pemegang Extraordinary General Meeting of Shareholders
Saham Luar Biasa yang dilaksanakan pada held on 28 January 2011.
tanggal 28 Januari 2011.
HMETD sebanyak 2.336.838.591 lembar saham The Pre-emptive Rights of 2,336,838,591 shares
diperdagangkan selama periode 14 - 21 Februari were traded during the period of
2011 dengan harga pelaksanaan sebesar 14 - 21 February 2011 with an exercise price of
Rp5.000 (nilai penuh) per lembar saham yang Rp5,000 (full amount) per share which resulted in
mengakibatkan penambahan modal ditempatkan an additional of issued and paid-up capital
dan disetor sebesar Rp1.168.420. amounted to Rp1,168,420.
358
Page 1373
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EKUITAS (lanjutan) 40. EQUITY (continued)
b. Tambahan modal disetor/agio saham b. Additional paid-in capital/share premium
Tambahan modal disetor/agio saham pada The additional paid-in capital/shares premium as of
tanggal 31 Desember 2024 dan 2023 masing- 31 December 2024 and 2023 amounted to
masing sebesar Rp18.095.274 dan Rp17.643.264 Rp18,095,274 and Rp17,643,264, respectively from
berasal dari Penawaran Umum Terbatas (“PUT”), the Limited Public Offering (LPO), the
Program Rekapitalisasi (Catatan 1c) dan Recapitalization Program (Note 1c) and sale of Bank
penjualan kepemilikan saham Bank Mandiri di Mandiri’s share ownership in PT Usaha Gedung
PT Usaha Gedung Mandiri (“UGM”) dan PT Bumi Mandiri (“UGM”) and PT Bumi Daya Plaza (“BDP”)
Daya Plaza (“BDP”) serta penggabungan usaha as well as the business merger of Bank Syariah
Bank Syariah Mandiri (“BSM”), Bank Rakyat Mandiri (“BSM”), Bank Rakyat Indonesia Syariah
Indonesia Syariah (“BRIS”) dan Bank Negara (“BRIS”) and Bank Negara Indonesia Syariah
Indonesia Syariah (“BNIS”) menjadi Bank Syariah (“BNIS”) became Bank Syariah Indonesia (“BSI”).
Indonesia (“BSI”). Agio saham sebesar The shares premium amounted to Rp17,535,764
Rp17.535.764 termasuk agio yang berasal dari including premium from the LPO (Note 40a)
PUT (Catatan 40a) sebesar Rp10.515.774 amounted to Rp10,515,774 before deducting the
sebelum dikurangi dengan biaya-biaya yang costs related to the LPO amounted to Rp274,078.
terkait PUT sebesar Rp274.078. Penambahan The additional share premium in 2013 amounted to
agio saham di tahun 2013 sebesar Rp113.817 di Rp113,817 in the consolidated financial statements
laporan keuangan konsolidasian (Rp273.932 di (Rp273,932 in the financial statements of the Parent
laporan keuangan Entitas Induk) berasal dari Entity) came from the transfer of ownership of Bank
pengalihan kepemilikan saham Bank Mandiri di Mandiri's shares in UGM and BDP to entities under
UGM dan BDP kepada entitas-entitas common control, i.e. the difference between the
sepengendali, yaitu selisih antara harga jual selling price and the carrying amount of the
dengan nilai tercatat penyertaan di laporan investment in the consolidated financial statements.
keuangan konsolidasian. Penambahan agio The additional shares premium of Rp327,072 from
saham sebesar Rp327.072 berasal dari the merger of BSM, BRIS and BNIS into BSI.
penggabungan usaha BSM, BRIS dan BNIS
menjadi BSI.
Selisih antara harga jual dengan nilai tercatat The difference between selling price and book value
penyertaan yang dicatat sebagai agio saham di of shares recorded as share premium in Parent
laporan keuangan induk Bank dan laporan Entity and consolidated financial statements are
konsolidasian adalah masing-masing sebesar amounted to Rp273,932 and Rp113,817,
Rp273.932 dan Rp113.817. respectively.
Berdasarkan hasil dari uji telaah/due diligence Based on the results of a due diligence review
review yang dilaksanakan atas nama Pemerintah conducted on behalf of the Government dated
tanggal 31 Desember 1999 dan Kontrak 31 December 1999 and Management Contract
Manajemen (“IMPA") tanggal 8 April 2000, (“IMPA”) dated 8 April 2000, it was decided that
ditetapkan bahwa terdapat kelebihan there was an excess on recapitalisation amounted
rekapitalisasi sebesar Rp4.069.000. Bank telah to Rp4,069,000. The Bank has refunded
mengembalikan Rp2.657.000 dari Obligasi Rp2,657,000 of Government Recapitalisation
Rekapitalisasi Pemerintah ke Pemerintah pada Bonds to the Government on 7 July 2000 pursuant
tanggal 7 Juli 2000 sesuai dengan kontrak to the Management Contract. The remaining
manajemen. Sedangkan atas sisa kelebihan balance of Rp1,412,000 was refunded to the
sebesar Rp1.412.000 telah dikembalikan kepada Government on 25 April 2003 based on approval
Pemerintah pada tanggal 25 April 2003 sesuai from the shareholders during its meeting on
dengan persetujuan dari pemegang saham dalam 29 October 2002 and the Ministry of State-Owned
rapat tanggal 29 Oktober 2002 dan Surat Enterprises Decision Letter No. KEP-154/M-
Keputusan Menteri BUMN No. KEP-154/M- MBU/2002 dated 29 October 2002.
MBU/2002 tanggal 29 Oktober 2002.
Termasuk di dalam jumlah pengembalian sisa The refund for above excess of recapitalisation
kelebihan dana rekapitalisasi sebesar amounted to Rp1,412,000 includes a portion of
Rp1.412.000 di atas adalah bagian dari modal issued and fully paid capital of Rp251,000.
ditempatkan dan disetor sebesar Rp251.000.
359
Page 1374
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EKUITAS (lanjutan) 40. EQUITY (continued)
b. Tambahan modal disetor/agio saham (lanjutan) b. Additional paid-in capital/share premium
(continued)
Pada tanggal 23 Mei 2003, Menteri Keuangan On 23 May 2003, the Minister of Finance of the
Republik Indonesia telah mengeluarkan Surat Republic of Indonesia issued Decree (KMK-RI)
Keputusan (KMK-RI) No. 227/KMK.02/2003 No. 227/KMK.02/2003 dated 23 May 2003, which
tanggal 23 Mei 2003 dan kemudian diubah dengan was amended by KMK-RI No. 420/KMK.02/2003
KMK-RI No. 420/KMK.02/2003 tanggal dated 30 September 2003, which provides further
30 September 2003 sebagai ketentuan lebih lanjut guidance on Government Regulations No. 52 year
atas pelaksanaan Peraturan Pemerintah No. 52 1999 and No. 97 year 1999 regarding the final
tahun 1999 dan No. 97 tahun 1999 mengenai additional Government participation in
jumlah final tambahan penyertaan modal Negara Bank Mandiri’s capital.
dalam modal Bank Mandiri.
Hal-hal yang diputuskan dalam KMK-RI ini adalah The following are the matters decided under the
sebagai berikut: KMK-RI:
a. Nilai final kebutuhan rekapitalisasi a. The final Bank Mandiri recapitalisation amount
Bank Mandiri adalah sebesar is Rp173,801,315;
Rp173.801.315;
b. Terhadap dana rekapitalisasi senilai b. The recapitalisation fund of Rp5,000,000 is
Rp5.000.000 dikonversi dengan 5.000.000 converted into 5,000,000 new shares issued by
lembar saham baru yang diterbitkan oleh Bank Mandiri with a nominal value of
Bank Mandiri dengan nilai nominal Rp1,000,000 (full amount) per share;
Rp1.000.000 (nilai penuh) per lembar saham;
c. Terhadap sisa dana rekapitalisasi senilai c. The remaining recapitalisation fund amount of
Rp168.801.315 dibukukan sebagai agio pada Rp168,801,315 is recorded as share premium
struktur modal Bank Mandiri. within the capital structure of Bank Mandiri.
Dengan dilaksanakannya kuasi-reorganisasi oleh Through quasi-reorganisation, the Bank’s
Bank, saldo rugi sebelum kuasi-reorganisasi pada accumulated losses as of 30 April 2003 amounted
tanggal 30 April 2003 sebesar Rp162.874.901 to Rp162,874,901 were eliminated against
dieliminasi ke akun tambahan modal disetor/agio. additional paid-in capital/share premium.
Pada tanggal 1 Februari 2021, terdapat transaksi On 1 February 2021, there was a transaction
pembentukan PT Bank Syariah Indonesia Tbk involving the establishment of PT Bank Syariah
yang merupakan hasil penggabungan PT Bank Indonesia Tbk, which included the merger of
Syariah Mandiri (BSM), PT Bank BRISyariah Tbk PT Bank Syariah Mandiri (BSM), PT Bank
(BRIS), dan PT Bank BNI Syariah (BNIS) BRISyariah Tbk (BRIS), and PT Bank BNI Syariah
merupakan kombinasi bisnis entitas pengendali. (BNIS). This transaction constituted a business
Perbedaan antara jumlah imbalan yang combination of controlling entities. The difference
dialihkan dan jumlah tercatat investasi yang between the consideration transferred and the fair
diperoleh dari transaksi ini diakui sebagai “Selisih value of the acquired investments from this
Nilai Transaksi Kombinasi Bisnis Entitas transaction is recognised as "Business Combination
Sepengendali” dan disajikan sebagai bagian Transaction Value Difference" and presented as
“Tambahan Modal disetor” sebesar Rp327.072 part of "Additional Paid-in Capital" amounting to
(Catatan 1g). Rp327,072 (Note 1g).
Pada tanggal 26 Juni 2024 Bank Mandiri telah On 26 June 2024, Bank Mandiri lost control over
kehilangan pengendalian atas Mandiri Inhealth Mandiri Inhealth, resulting in Bank Mandiri ceasing
yang mengakibatkan Bank Mandiri menghentikan recognition of Mandiri Inhealth's net assets at their
pengakuan terhadap aset bersih Mandiri Inhealth carrying amount. The difference between the
pada nilai tercatatnya. Perbedaan antara jumlah consideration received and the carrying amount of
imbalan yang diterima dan jumlah tercatat the investments acquired from this transaction is
investasi yang diperoleh dari transaksi ini diakui recognised as "Business Combination Transaction
sebagai “Selisih Nilai Transaksi Kombinasi Bisnis Value Difference" and presented as part of
Entitas Sepengendali” dan disajikan sebagai "Additional Paid-in Capital" amounting to
bagian “Tambahan Modal disetor” sebesar Rp452,010 (Note 1g).
Rp452.010 (Catatan 1g).
360
Page 1375
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EKUITAS (lanjutan) 40. EQUITY (continued)
c. Distribusi laba bersih c. Distribution of net income
Dalam Rapat Umum Pemegang Saham Tahunan Based on the Annual General Meeting of
(“RUPST”) yang diadakan tanggal 25 Maret 2025 Shareholders (“RUPST”) held on 25 March 2025
dan 7 Maret 2024, para pemegang saham and 7 March 2024, the shareholders approved the
menyetujui distribusi laba bersih tahun 2024 dan distribution of the 2024 and 2023 net income as
2023 sebagai berikut: follows:
2024 2023
Dividen 43.510.539 33.036.034 Dividends
Laba ditahan Retained earnings
Belum ditentukan penggunaannya 12.272.203 22.024.023 Unappropriated
55.782.742 55.060.057
Dividen per lembar saham Dividend per share
(nilai penuh) 466,18 353,96 (full amount)
Dividen atas laba bersih tahun 2024 sebesar Dividends from 2024 net income amounted to
Rp43.510.539 dibayarkan pada tanggal 23 April Rp43,510,539 were paid on 23 April 2025 and
2025 dan dividen atas laba bersih tahun 2023 dividends from 2023 net income amounted to
sebesar Rp33.036.034 dibayarkan pada tanggal Rp33,036,034 were paid on 28 March 2024.
28 Maret 2024. Pembagian dividen tersebut Distribution of dividends were recorded in the
dibukukan sebagai pengurang saldo laba dalam Consolidated Statements of Changes in Equity with
Laporan Perubahan Ekuitas Konsolidasian sesuai approval from RUPST.
dengan persetujuan RUPST.
Dividen interim tahun 2025 sebesar Rp9.324.158 The 2025 interim dividend of Rp9,324,158 was paid
dibayarkan pada tanggal 14 Januari 2026. on 14 January 2026. The interim dividend payment
Pembayaran dividen interim dilakukan was made based on the approval of the Board of
berdasarkan persetujuan Dewan Komisaris atas Commissioners of Bank Mandiri’s Board of
keputusan Direksi Bank Mandiri pada tanggal Directors on 18 December 2025.
18 Desember 2025.
d. Saham treasuri d. Treasury shares
Pada posisi per tanggal 31 Desember 2025, Bank As of 31 December 2025, Bank Mandiri had
Mandiri telah melakukan pembelian kembali repurchased a total of 84,250,000 (eighty-four
saham yang disimpan sebagai saham treasuri dan million two hundred fifty thousand) shares, which
tercatat di Bursa Efek Indonesia sejumlah are held as treasury shares and recorded on the
84.250.000 (delapan puluh empat dua ratus lima Indonesia Stock Exchange, based on the monthly
puluh ribu) lembar saham berdasarkan data report data from PT Datindo Entrycom as the
laporan bulanan dari PT Datindo Entrycom selaku Company’s Share Registrar (see Note 1f).
Biro Administrasi Efek Perseroan (lihat catatan 1f).
e. Pengalihan sebagian saham Seri B milik e. Transfer of part of the Series B shares owned by
Negara Republik Indonesia kepada Indonesia the Republic of Indonesia to the Indonesia
Investment Authority Investment Authority
Berdasarkan Peraturan Pemerintah RI No. 111 Based on Government Regulation of the Republic
Tahun 2021 tentang Penambahan Penyertaan of Indonesia No. 111 of 2021 regarding the Addition
Modal Negara Republik Indonesia ke dalam Modal of the State Equity Participation of the Republic of
Lembaga Pengelola Investasi telah ditetapkan Indonesia into the Capital of the Investment
penambahan penyertaan modal negara kepada Management Institution, it has been stipulated that
Lembaga Pengelola Investasi (dalam hal ini the addition of the state's equity participation to the
Indonesia Investment Authority). Penambahan Investment Management Institution (in this case the
penyertaan modal tersebut berasal dari Indonesia Investment Authority). The additional
pengalihan sebagian saham seri B milik Negara shares participation comes from the transfer of part
Republik Indonesia pada Bank. of the Series B shares owned by the Republic of
Indonesia to the Bank.
361
Page 1376
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EKUITAS (lanjutan) 40. EQUITY (continued)
e. Pengalihan sebagian saham Seri B milik e. Transfer of part of the Series B shares owned by
Negara Republik Indonesia kepada Indonesia the Republic of Indonesia to the Indonesia
Investment Authority (lanjutan) Investment Authority (continued)
Selanjutnya sesuai dengan Akta Notaris Furthermore, according to the Notary Deed
No. 32 tanggal 23 Desember 2021 tentang No. 32 dated 23 December 2021 regarding the
Perjanjian Pengalihan Hak atas Saham Negara Agreement on the Transfer of Rights to the Shares
Republik Indonesia pada Perusahaan Perseroan of the Republic of Indonesia in PT Bank Mandiri
(Persero) PT Bank Mandiri (Persero) Tbk kepada (Persero) Tbk to and with the purpose of addition of
dan Dalam Rangka Penambahan Penyertaan the State Equity Participation of the Republic of
Modal Negara Republik Indonesia ke dalam Modal Indonesia into the Capital of the Investment
Lembaga Pengelola Investasi, yang dibuat oleh Management Institution, made by Fathiah Helmi
Fathiah Helmi S.H., pengalihan sebagian saham S.H., the transfer of part of the Series B shares
seri B milik Negara Republik Indonesia pada Bank belonging to the Republic of Indonesia in the Bank
kepada Indonesia Investment Authority telah to the Indonesia Investment Authority has been
efektif setelah ditandantanganinya Akta tersebut effective after the signing of the Deed on
pada tanggal 23 Desember 2021. 23 December 2021.
Pengalihan sebagian saham seri B milik Negara The transfer of part of the Series B shares owned
Republik Indonesia pada Bank kepada Indonesia by the Republic of Indonesia in the Bank to the
Investment Authority sejumlah 3.733.333.333 Indonesia Investment Authority in the amount of
lembar saham atau sebesar 8%, sehingga saham 3,733,333,333 shares or 8%, so that the Series B
seri B milik Negara Republik Indonesia pada Bank shares owned by the Republic of Indonesia in the
menjadi sejumlah 24.266.666.666 lembar saham Bank became 24,266,666,666 shares or 52%.
atau sebesar 52%.
f. Pengalihan seluruh saham Seri B milik Negara f. Transfer of all of the Series B shares owned by
Republik Indonesia kepada PT Biro Klasifikasi the Republic of Indonesia to PT Biro Klasifikasi
Indonesia (Persero) Indonesia (Persero)
Berdasarkan Peraturan Pemerintah Based on Government Regulation No. 15 Year
No. 15 Tahun 2025 tentang Penambahan 2025 concerning the Additional State Equity
Penyertaan Modal Negara Republik Indonesia ke Participation of the Republic of Indonesia into the
dalam Modal Saham Perusahaan Perseroan Share Capital of Perusahaan Perseroan (Persero)
(Persero) PT Biro Klasifikasi Indonesia (BKI) PT Biro Klasifikasi Indonesia (BKI) (which, as of 5
(yang per tanggal 5 Juni 2025 berganti nama June 2025, has changed its name to PT Danantara
menjadi PT Danantara Asset Management Asset Management (DAM)) for the Establishment of
(DAM)) untuk Pendirian Holding Operasional an Operational Holding (Government Regulation
(PP No. 15 tahun 2025) tanggal 21 Maret 2025 No. 15 Year 2025 dated 21 March 2025), and Deed
dan Akta No. 121 tanggal 22 Maret 2025 tentang No. 121 dated 22 March 2025 concerning the
Penyertaan Saham dengan Pemasukan dalam Capital Participation through In-Kind Contribution in
Perseroan Terbatas yang dibuat oleh Jose Dima a Limited Liability Company made before Jose Dima
Satria, S.H., M.Kn., Negara Republik Indonesia Satria, S.H., M.Kn., the Republic of Indonesia made
melakukan penambahan penyertaan modal an additional state equity participation in DAM
negara ke dalam DAM yang berasal dari derived from the transfer of all Series B shares
pengalihan seluruh saham Seri B milik Negara owned by the Republic of Indonesia in the Bank to
Republik Indonesia pada Bank kepada DAM DAM, totaling 48,533,333,333 Series B shares.
sebanyak 48.533.333.333 lembar saham Seri B.
362
Page 1377
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. EKUITAS (lanjutan) 40. EQUITY (continued)
f. Pengalihan seluruh saham Seri B milik Negara f. Transfer of all of the Series B shares owned by
Republik Indonesia kepada PT Biro Klasifikasi the Republic of Indonesia to PT Biro Klasifikasi
Indonesia (Persero) (lanjutan) Indonesia (Persero) (continued)
Setelah pengalihan seluruh saham Seri B milik Based on Government Regulation No. 15 Year
Negara Republik Indonesia tersebut, Negara Following the transfer of all Series B shares owned
Republik Indonesia tetap memiliki 1 lembar saham by the Republic of Indonesia, the Republic of
Seri A Dwiwarna serta pengendalian terhadap Indonesia retains one Dwiwarna Series A share and
Bank. Pencatatan perubahan kepemilikan saham maintains control over the Bank. The recording of
tersebut efektif pada tanggal 24 Maret 2025. the change in share ownership became effective on
24 March 2025.
g. Laba per saham g. Earning per share
Berikut ini adalah jumlah lembar saham yang The computation of basic earning per share
digunakan untuk perhitungan laba per saham attributable to the owners of the Bank is based on
dasar yang diatribusikan kepada pemilik entitas the following number of shares data:
induk:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Laba tahun berjalan Net income for the year
Laba tahun berjalan Net income for the year for
untuk perhitungan saham 56.293.950 55.782.742 earning per share computation
Jumlah saham Total shares
Jumlah rata-rata tertimbang saham Weighted average number of
biasa untuk perhitungan ordinary shares for computation
laba per saham 93.320 93.333 of earning per share
Laba per saham dasar dan Basic and diluted earnings
dilusian (nilai penuh) 603,23 597,67 per share (full amount)
41. PENDAPATAN BUNGA DAN PENDAPATAN 41. INTEREST INCOME AND SHARIA INCOME
SYARIAH
Pendapatan bunga dan pendapatan syariah adalah Interest income and sharia income are as follow:
sebagai berikut:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Pendapatan bunga Interest income
Kredit yang diberikan 109.869.267 100.107.075 Loans
Obligasi pemerintah 14.146.067 15.186.343 Government bonds
Pendapatan pembiayaan konsumen 6.624.748 7.092.516 Consumer financing income
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 3.915.675 3.507.428 and other banks
Efek-efek 3.501.440 2.419.111 Marketable securities
Tagihan lainnya - transaksi Others receivables - trade
perdagangan 1.015.084 844.744 transactions
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 469.893 416.157 agreements to resell
Marjin 99.530 59.976 Margin
Lain-lain 7.733 5.291 Others
139.649.437 129.638.641
363
Page 1378
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PENDAPATAN BUNGA DAN PENDAPATAN 41. INTEREST INCOME AND SHARIA INCOME
SYARIAH
Pendapatan bunga dan pendapatan syariah adalah Interest income and sharia income are as follow:
sebagai berikut: (lanjutan) (continued)
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Pendapatan syariah Sharia income
Keuntungan murabahah dan
istishna bersih 14.510.697 13.404.056 Net murabahah and istishna
Bagi hasil musyarakah 9.978.945 7.841.528 Musyarakah profit sharing
Bagi hasil Mudharabah 147.268 159.678 Mudharabah profit sharing
Ijarah bersih 126.119 192.124 Net ijarah
24.763.029 21.597.386
164.412.466 151.236.027
Termasuk dalam pendapatan bunga dari kredit yang Included in interest income from loans is interest income
diberikan adalah pendapatan bunga atas bagian yang recognised on the non-impaired portion of the impaired
tidak mengalami penurunan nilai dari kredit yang loans for the year ended 31 December 2025 and 2024
mengalami penurunan nilai untuk tahun yang berakhir amounted to Rp677,573 and Rp717,754 and fees and
pada tanggal 31 Desember 2025 dan 2024 masing- commissions income directly attributable to lending
masing sebesar Rp677.573 dan Rp717.754 dan activities amortised using effective interest rate method
pendapatan bunga dari provisi dan komisi yang for the year ended ended 31 December 2025 and 2024
berkaitan langsung dengan kegiatan pemberian kredit amounted to Rp2,165,758 and Rp1,793,560,
yang diamortisasi berdasarkan metode suku bunga respectively.
efektif untuk tahun yang berakhir pada tanggal
31 Desember 2025 dan 2024 masing-masing sebesar
Rp2.165.758 dan Rp1.793.560.
Pada tanggal 31 Desember 2025 dan 2024, termasuk As of 31 December 2025 and 2024 included in interest
dalam pendapatan bunga dan pendapatan syariah di income and sharia income was income from transaction
atas adalah pendapatan dari pihak berelasi terkait with related parties on government bonds and treasury
transaksi obligasi pemerintah dan SPN masing-masing bills amounted to Rp14,146,067 and Rp15,186,343,
sebesar Rp14.146.067 dan Rp15.186.343. respectively.
42. BEBAN BUNGA DAN BEBAN SYARIAH 42. INTEREST EXPENSE AND SHARIA EXPENSE
Rincian beban bunga dan beban syariah terdiri atas: Interest expense and sharia expense are incurred on the
following:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Beban bunga Interest expense
Deposito berjangka 17.228.576 12.434.702 Time deposits
Giro 15.933.820 14.779.962 Demand deposits
Pinjaman yang diterima 8.099.951 6.438.445 Fund borrowings
Efek-efek yang dijual dengan janji Securities sold under agreements
dibeli kembali (repo) 3.103.782 3.215.029 to repurchase (repo)
Efek-efek yang diterbitkan 2.225.080 1.925.021 Debt securities issued
Tabungan 2.192.927 2.309.256 Saving deposits
Interbank call money 272.866 486.251 Interbank call money
Pinjaman dan efek - efek Subordinated loans and
subordinasi 9.024 1.413 marketable securities
49.066.026 41.590.079
364
Page 1379
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. BEBAN BUNGA DAN BEBAN SYARIAH 42. INTEREST EXPENSE AND SHARIA EXPENSE
Rincian beban bunga dan beban syariah terdiri atas: Interest expense and sharia expense are incurred on the
following:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Beban syariah Sharia expense
Deposito Mudharabah 6.589.557 5.539.667 Mudharabah time deposits
Musytarakah - Mudharabah Musytarakah - Mudharabah
musytarakah 1.318.108 1.120.870 musytarakah
Tabungan Mudharabah 438.716 432.774 Mudharabah saving deposits
Efek-efek syariah yang diterbitkan 362.424 209.236 Sharia debt securities issued
Pembiayaan yang diterima 213.822 405.816 Fund borrowings
Investasi terikat 213.778 180.665 Restricted investments
9.136.405 7.889.028
58.202.431 49.479.107
Termasuk dalam beban bunga dan beban syariah di Included in interest expense and sharia expense are
atas adalah beban bunga dari transaksi dengan pihak- interest expense from related parties transactions related
pihak berelasi terkait beban bunga atas pinjaman yang to interest expense of fund borrowing for the year ended
diterima untuk tahun yang berakhir pada tanggal 31 December 2025 and 2024 amounted to Rp216,163
31 Desember 2025 dan 2024 masing-masing sebesar and Rp251,816, respectively.
Rp216.163 dan Rp251.816.
43. PENDAPATAN PROVISI DAN KOMISI 43. FEES AND COMMISIONS
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Kredit yang diberikan dan Loans
piutang/pembiayan syariah 7.024.918 5.975.365 and sharia receivables/financing
Transaksi e-channel 5.275.236 4.426.297 E-channel transactions
Kartu kredit 4.119.616 3.180.165 Credit cards
Transaksi simpanan 3.301.091 3.148.013 Deposit transactions
Pengiriman uang, kliring dan Remittances, clearings and
inkaso 2.779.749 2.228.007 collections
Transaksi perdagangan 1.709.977 1.692.064 Trade transactions
Efek-efek 1.502.153 1.100.888 Marketable securities
Bancassurance dan reksadana 620.273 634.330 Bancassurance and mutual funds
Penasihat Keuangan 311.495 499.656 Financial advisor
Kustodian dan wali amanat 235.154 254.452 Custodian and trustee
Pendapatan ganti rugi Restructuring compensation
restrukturisasi (ta'wid) 23.145 27.467 income (ta'wid)
Lain-lain 650.607 280.816 Others
27.553.414 23.447.520
365
Page 1380
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun 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. PENDAPATAN PROVISI DAN KOMISI (lanjutan) 43. FEES AND COMMISIONS (continued)
Lain-lain terutama terdiri dari pendapatan provisi dan Others mainly consist of fees and commissions from cash
komisi dari fee cash management, fee notifikasi melalui management fees, Short Message Service (SMS)
Short Message Service (SMS) kepada nasabah, fee notification fees to customers, Livin’ point and tax
redemption Livin’ point dan fee jasa pelayanan payment distribution service fees.
penyaluran pembayaran pajak.
44. PENDAPATAN DARI KELOMPOK NILAI WAJAR 44. INCOME FROM FAIR VALUE THROUGH PROFIT OR
MELALUI LABA RUGI - NETO LOSS CLASSIFICATION - NET
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Keuntungan dari
penjualan - neto 2.835.118 1.741.833 Gain from sales - net
Keuntungan atas transaksi Gain from derivatives
derivatif - neto 2.326.908 2.121.648 transactions - net
Pendapatan bunga 1.131.813 996.131 Interest income
Keuntungan/(kerugian) yang belum Unrealised gain/(loss)
direalisasi dari kenaikan nilai from increase
wajar - neto 49.643 (376.314) in fair value – net
Perubahan nilai wajar investasi dari Changes in fair value of
investasi pemegang polis*) - 619.141 policyholders’ investment*)
Penurunan liabiilitas Decrease in unit-link
kontrak unit link*) - (619.141) contracts liability*)
Total 6.343.482 4.483.298 Total
*) Dicatat sebagai bagian dari liabilitas kontrak asuransi mulai tanggal 1 Januari *) Recorded as part of insurance contract liabilities starting 1 January 2025 due to
2025 dikarenakan penerapan PSAK 117 “Kontrak Asuransi” (Catatan 2z) implementation of SFAS 117 “Insurance Contract” (Note 2z).
45. PENDAPATAN OPERASIONAL LAINNYA - LAIN- 45. OTHER OPERATING INCOME - OTHERS
LAIN
Tahun yang berakhir
Year ended 31 December
2025 2024
Penerimaan kembali atas pokok kredit Recoveries from written-off
dan piutang/pembiayaan syariah loans and sharia receivables/
yang telah dihapusbukukan 9.563.710 9.009.381 financing principal
Pendapatan administrasi dan Other administration and
komisi lainnya 1.231.125 1.804.571 commission income
Pendapatan sewa mesin Electronic Data Capture (“EDC”)
Electronic Data Capture (“EDC”) 937.285 597.086 rent income
Pendapatan dividen reksa dana dan Dividend income from mutual fund
investasi saham 833.784 888.649 and shares investment
Pendapatan denda 639.121 861.918 Penalty income
Penerimaan kembali atas bunga Recovery from
kredit yang telah written-off
dihapusbukukan 280.670 301.175 interest from loans
Pendapatan bea materai 51.333 54.730 Stamp duty income
Safety deposit box 39.259 38.403 Safety deposit box
Lain-lain 529.252 684.284 Others
Total 14.105.539 14.240.197 Total
366
Page 1381
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. PEMBENTUKAN CADANGAN KERUGIAN 46. ALLOWANCE FOR IMPAIRMENT LOSSES
PENURUNAN NILAI
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
(Pembentukan)/pembalikan cadangan (Allowance)/reversal for provision of
kerugian penurunan nilai atas: impairment losses on:
Giro pada bank lain Current accounts with other banks
(Catatan 5d) 5.159 2.674 (Note 5d)
Penempatan pada bank lain Placements with other banks
(Catatan 6e) 400 (760) (Note 6e)
Efek-efek (Catatan 7g) (25.046 ) 112.741 Marketable securities (Note 7g)
Tagihan lainnya - transaksi Other receivables - trade
perdagangan (Catatan 9c) 32.691 125.378 transactions (Note 9c)
Kredit yang diberikan dan piutang/ Loans and sharia receivables/
pembiayaan syariah financing
(Catatan 12A.c, 12B.g) (8.271.814 ) (10.341.244) (Note 12A.c, 12B.g)
Piutang pembiayaan konsumen Consumer financing receivables
(Catatan 13c) (1.819.658 ) (1.717.469) (Note 13c)
Investasi bersih dalam sewa Net investment finance leases
pembiayaan (Catatan 14c) (288.953 ) (85.319) (Note 14c)
Tagihan akseptasi (Catatan 15c) 6.321 91.509 Acceptance receivables (Note 15c)
Penyertaan saham (Catatan 16b) 1.408 704 Investments in shares (Note 16b)
Total (10.359.492 ) (11.811.786) Total
47. PEMBENTUKAN PENYISIHAN LAINNYA DAN 47. ALLOWANCE FOR OTHER IMPARMENT LOSSES
KERUGIAN RISIKO OPERASIONAL - NETO AND OPERATIONAL RISK LOSSES - NET
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
(Pembentukan)/pembalikan (Allowance)/reversal provision
penyisihan atau beban atas: or expenses of:
Estimasi kerugian yang timbul Estimated losses arising
dari kasus hukum (269) 21.828 from legal cases
Kerugian risiko Operational risk
operasional - klien, losses - clients, products &
produk & praktek bisnis (16) (204) business practices
Kerugian risiko operasional - Operational risk losses -
kerusakan aset fisik (59) (511) physical asset damage
Denda/sanksi (401) (8.041) Fines/penalty
Kerugian risiko operasional - Operational risk losses
manajemen eksekusi, management execution,
pengiriman & pemrosesan (4.427) (7.961) delivering and processing
Kerugian risiko operasional - Operational risk losses -
gangguan aktivitas bisnis business disruption
dan kegagalan sistem (1.945) (15.282) and system failure
Kerugian risiko operasional - Operational risk losses
kecurangan internal (32.076) (31.923) internal fraud
Kerugian risiko operasional - Operational risk losses
kecurangan eksternal (49.082) (106.047) external fraud
Penyisihan kerugian risiko Provision operational
operasional (414) - risk losses
Aset lain-lain (Catatan 20) (1.142.381) (2.906) Other assets (Note 20)
Total (1.231.070) (151.047) Total
367
Page 1382
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
48. KEUNTUNGAN DARI PENJUALAN EFEK-EFEK DAN 48. GAIN ON SALE OF MARKETABLE SECURITIES AND
OBLIGASI PEMERINTAH - NETO GOVERNMENT BONDS - NET
Berikut adalah keuntungan dari penjualan efek-efek dan Gain on sale of marketable securities and government
obligasi pemerintah yang diukur pada biaya perolehan bonds - net at amortised cost and fair value through other
diamortisasi dan nilai wajar melalui penghasilan comprehensive income is as follows:
komprehensif lain:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Efek-efek 445.490 42.094 Marketable securities
Obligasi pemerintah 17.656 108.203 Government bonds
Total 463.146 150.297 Total
49. BEBAN GAJI DAN TUNJANGAN 49. SALARIES AND EMPLOYEE BENEFITS EXPENSES
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Gaji, upah, pensiun dan Salaries, wages, pension and
tunjangan pajak 14.556.553 13.622.133 tax allowances
Bonus dan lainnya 3.895.277 2.361.930 Bonuses and others
Tunjangan Hari Raya (THR), Religious holidays allowance,
cuti dan beban terkait lainnya 3.012.814 2.955.473 leave and other related expenses
Kesejahteraan pegawai 2.806.679 2.594.602 Employee benefits in kind
Penyisihan cadangan tantiem 955.842 848.340 Provision for tantiem
Pembentukan penyisihan cadangan Allowance of provision for
uang penghargaan pegawai 929.096 1.006.833 post-employment benefits
Pendidikan dan pelatihan 479.193 601.452 Training and education
Total 26.635.454 23.990.763 Total
50. BEBAN UMUM DAN ADMINISTRASI 50. GENERAL AND ADMINISTRATIVE EXPENSES
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Jasa profesional 4.896.637 5.836.961 Professional fees
Promosi 4.598.568 2.701.820 Promotion
Barang/jasa pihak ketiga Goods/services provided by
lainnya 4.128.880 3.742.691 third parties
Perbaikan dan pemeliharaan 2.527.310 2.664.658 Repairs and maintenance
Penyusutan aset tetap yang dimiliki Depreciation of fixed assets
(Catatan 18a) 2.494.163 1.752.856 (Note 18a)
Penyusutan aset hak guna Depreciation of right of use assets
(Catatan 18a) 2.055.860 1.969.965 (Note 18a)
Komunikasi 1.735.433 1.274.074 Communication
Amortisasi aset takberwujud Amortisation of intangible assets
(Catatan 19) 1.556.721 945.641 (Note 19)
Sewa 1.531.224 1.083.568 Rent
Keperluan kantor 1.242.044 1.276.018 Office supplies
Transportasi 691.823 738.544 Transportations
Listrik, air dan gas 580.601 485.417 Electricity, water and gas
Perjalanan dinas 260.765 264.323 Traveling
Pajak selain pajak penghasilan 318.281 249.635 Tax other than income tax
368
Page 1383
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. BEBAN UMUM DAN ADMINISTRASI (lanjutan) 50. GENERAL AND ADMINISTRATIVE EXPENSES
(continued)
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Tanggung jawab sosial dan Social and environmental
lingkungan 251.124 250.028 responsibility
Zakat 250.293 232.061 Zakat
Premi asuransi 207.799 175.539 Insurance premium
Bunga atas liabilitas sewa Interest on lease liability
(Catatan 18a) 145.638 128.407 (Note 18a)
Keamanan 43.055 38.025 Security
Rekrutmen 12.919 13.742 Recruitment
Program pemerintah 12.691 4.584 Government program
Lain-lain 880.452 691.076 Others
Total 30.422.281 26.519.633 Total
Untuk tahun yang berakhir pada tanggal 31 Desember For the year ended 31 December 2025 and 2024,
2025 dan 2024, beban promosi termasuk beban promotions expenses include the reward/prize expenses
hadiah undian dana pihak ketiga masing-masing of third party funds amounted to Rp35,170 and
sebesar Rp35.170 dan Rp49.918. Rp49,918 respectively.
Tanggung Jawab Sosial dan Lingkungan (TJSL) Corporate Social and Environmental Responsibility
merupakan komitmen berkelanjutan untuk (CSR) is a continuous commitment to contribute to
memberikan kontribusi kepada pengembangan economic development and Bank Mandiri’s concern for
ekonomi dan kepedulian Bank Mandiri kepada society. Based on the Regulation of the Minister of State-
masyarakat. Berdasarkan Peraturan Menteri Badan Owned Enterprises Number PER-1/MBU/03/2023 on
Usaha Milik Negara Nomor PER-1/MBU/03/2023 Special Assignments and the Corporate Social and
tentang Penugasan Khusus dan Program Tanggung Environmental Responsibility Program of State-Owned
Jawab Sosial dan Lingkungan Badan Usaha Milik Enterprises, the CSR Program for SOEs is carried out
Negara bahwa Program TJSL BUMN dilakukan secara systematically and integratively to ensure the
sistematis dan terpadu untuk menjamin pelaksanaan, implementation, achievement of success, and
pencapaian keberhasilan serta pengelolaan dampak management of the impact of the CSR Program for
Program TJSL BUMN sesuai dengan prioritas SOEs in accordance with the priorities and/or
dan/atau pencapaian dari tujuan Program TJSL BUMN achievements of the CSR Program objectives, guided by
yang berpedoman pada rencana kerja perseroan. the company's work plan.
Program TJSL sesuai Peraturan Menteri BUMN diatas The CSR Program, according to the above Ministerial
dilaksanakan dengan mengacu pada 4 pilar utama Regulation, is implemented by referring to four main
yaitu Sosial, Ekonomi, Lingkungan serta Hukum dan pillars: Social, Economic, Environmental, and Legal and
Tata Kelola. Pelaksanaan Program TJSL PT Bank Governance. The implementation of the CSR Program
Mandiri (Persero) Tbk, dalam bentuk bantuan dan/atau by PT Bank Mandiri (Persero) Tbk, includes assistance
kegiatan lainnya dan dilaksanakan dengan and/or other activities, prioritising the focus areas of
mengutamakan fokus Bidang Pendidikan, Lingkungan, Education, Environment, and Micro and Small Business
dan Pengembangan Usaha Mikro dan Usaha Kecil (UMK) Development. The realisation of CSR as of
(UMK). Realisasi TJSL Posisi 31 Desember 2025 31 December 2025, was Rp251,124 and as of
adalah sebesar Rp251.124 dan 31 Desember 2024 31 December 2024, it was Rp250,028.
sebesar Rp250.028.
Lain-lain terutama terdiri dari beban penelitian dan Others is consist of research and development
pengembangan, beban agency, beban keanggotaan expenses, agency expenses, membership fee
depository bank, beban izin perwakilan luar negeri dan depository bank, overseas representative expenses and
beban representasi. representation expenses.
369
Page 1384
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. DANA PENSIUN DAN PESANGON 51. PENSION PLAN AND SEVERANCE PAY
Sesuai dengan kebijakan Bank, selain gaji, pegawai Under the Bank’s policy, other than salaries, employees
juga mendapatkan fasilitas dan tunjangan berupa are entitled to allowances and benefits, such as religious
Tunjangan Hari Raya (THR), fasilitas kesehatan, uang holiday allowance, medical reimbursements,
duka dan santunan duka, tunjangan cuti, fasilitas bereavement money and benefits, leave allowance,
jabatan untuk jabatan tertentu, program pensiun untuk functional allowance for certain levels, pension plan for
pegawai tetap, insentif sesuai dengan kinerja pegawai permanent employees, incentives based on employee’s
dan Bank serta manfaat untuk pegawai yang berhenti and the Bank’s performance and post-employment
bekerja sesuai dengan Undang-undang di Bidang benefits in accordance with prevailing Employment Law
Ketenagakerjaan dan Perjanjian Kerja Bersama Bank and Bank Mandiri Collective Labor Agreement.
Mandiri.
Dana pensiun Pension plan
Bank Mandiri memiliki 5 (lima) Dana Pensiun yang Bank Mandiri has 5 (five) Pension Funds in the form of
berbentuk Dana Pensiun Pemberi Kerja (DPPK) yang Employer Pension Funds (DPPK) consisting of 1 (one)
terdiri dari 1 (satu) Dana Pensiun yang Pension Fund that organizes a Defined Contribution
menyelenggarakan Program Pensiun Iuran Pasti Pension Program (PPIP) and 4 (four) Pension Funds
(PPIP) dan 4 (empat) Dana Pensiun yang that organizes a Defined Benefit Pension Program
menyelenggarakan Program Pensiun Manfaat Pasti (PPMP) as follows:
(PPMP) sebagai berikut:
a. Dana Pensiun Bank Mandiri (Program Pensiun a. Bank Mandiri Pension Fund (Defined Contribution
Iuran Pasti) Pension Program)
Dana Pensiun Bank Mandiri yang Dana Pensiun Pemberi Kerja Program Pensiun
menyelenggarakan Program Pensiun Iuran Pasti Iuran Pasti (DPPK-PPIP) or Bank Mandiri Pension
(DPPK-PPIP) didirikan pada tanggal Fund (Dana Pensiun Bank Mandiri (DPBM)) which
1 Agustus 1999 berdasarkan Keputusan Direksi was established on 1 August 1999 based on Board
Bank Mandiri No. 004/KEP.DIR/1999 tanggal of Directors’s resolution No. 004/KEP.DIR/1999
26 April 1999 tentang Peraturan Dana Pensiun dated 26 April 1999 regarding Pension Plan of Bank
dari Dana Pensiun Bank Mandiri. Peraturan Dana Mandiri’s pension fund. Regulation established by
Pensiun dari Dana Pensiun Bank Mandiri telah Bank Mandiri pension fund were approved by the
mendapat pengesahan dari Menteri Keuangan Minister of Finance of the Republic of Indonesia
Republik Indonesia berdasarkan Surat Keputusan through its Decision Letter
Menteri Keuangan Republik Indonesia No. KEP/300/KM.017/1999 dated 14 July 1999 and
No. KEP/300/KM.017/1999 tanggal 14 Juli 1999 was published in the Additional of the State Gazette
dan diumumkan di dalam Tambahan Lembaran of the Republic of Indonesia No. 62 dated
Berita Negara Republik Indonesia No. 62 tanggal 3 August 1999.
3 Agustus 1999.
Peraturan Dana Pensiun dari Dana Pensiun Bank The regulations for Pension Fund from Bank
Mandiri telah disesuaikan, terakhir berdasarkan Mandiri Pension Fund have been revised, based on
Keputusan Direksi PT Bank Mandiri (Persero) Tbk the latest Decision of the Board of Directors of PT
Nomor: KEP.DPB5/001/2024 tanggal 6 Desember Bank Mandiri (Persero) Tbk
2024. Penyesuaian dilakukan dalam rangka Number: KEP.DPB5/001/2024 dated December 6,
menyesuaikan dengan Undang-Undang Nomor 4 2024. The adjustment was made to align with Law
tahun 2023 tentang Pengembangan dan Number 4 of 2023 concerning the Development and
Penguatan Sektor Keuangan Bab XII Dana Strengthening of the Financial Sector, Chapter XII
Pensiun, Program Jaminan Hari Tua, dan Program on Pension Funds, Old Age Security Programs, and
Pensiun dan Peraturan Otoritas Jasa Keuangan Pension Programs, as well as the Financial
(POJK) Nomor 27 tahun 2023 tanggal Services Authority (OJK) Regulation (POJK)
22 Desember 2023 tentang Penyelengaraan Number 27 of 2023 dated December 22, 2023,
Usaha Dana Pensiun. regarding the Implementation of Pension Fund
Business Operations.
370
Page 1385
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
Bank Mandiri memiliki 5 (lima) Dana Pensiun yang Bank Mandiri has 5 (five) Pension Funds in the form of
berbentuk Dana Pensiun Pemberi Kerja (DPPK) yang Employer Pension Funds (DPPK) consisting of 1 (one)
terdiri dari 1 (satu) Dana Pensiun yang Pension Fund that organizes a Defined Contribution
menyelenggarakan Program Pensiun Iuran Pasti Pension Program (PPIP) and 4 (four) Pension Funds
(PPIP) dan 4 (empat) Dana Pensiun yang that organizes a Defined Benefit Pension Program
menyelenggarakan Program Pensiun Manfaat Pasti (PPMP) as follows: (continued)
(PPMP) sebagai berikut: (lanjutan)
a. Dana Pensiun Bank Mandiri (Program Pensiun a. Bank Mandiri Pension Fund (Defined Contribution
Iuran Pasti) (lanjutan) Pension Program) (continued)
Perubahan Peraturan Dana Pensiun dari Dana The revised regulations for Pension Fund from
Pensiun Bank Mandiri telah mendapatkan Bank Mandiri Pension Fund have been approved by
pengesahan dari Otoritas Jasa Keuangan the Financial Services Authority (OJK) through the
berdasarkan Keputusan Dewan Komisioner Decision of the Board of Commissioners of the
Otoritas Jasa Keuangan Financial Services Authority
Nomor KEP-722/PD.02/2024 tanggal Number KEP-722/PD.02/2024 dated
24 Desember 2024 dan diumumkan di dalam 24 December 2024 and was announced in
Tambahan Lembaran Berita Negara Republik Supplement to the State Gazette of the Republic of
Indonesia No. 5 tanggal 17 Januari 2025. Indonesia No. 5 dated 17 January 2025.
Iuran pensiun yang dibukukan atas nama masing- The pension contribution is recorded for each
masing Peserta ditanggung bersama oleh members, which jointly borne by the employer and
Pemberi Kerja dan Peserta: the members:
1. Peserta wajib membayar iuran sebesar 5% 1. The member is obliged to contribute 5% (five
(lima persen) dari penghasilan dasar pensiun. percent) of basic pension income.
2. Pemberi Kerja wajib membayar iuran sebesar 2. The employer is obliged to contribute 10% (ten
10% (sepuluh persen) dari penghasilan dasar percent) of basic pension income.
pensiun.
Bank telah membayar iuran pensiun masing- The Bank has paid pension contribution of
masing sebesar Rp640.946 dan Rp590.397 untuk Rp640,946 and Rp590,397 for the year ended
tahun yang berakhir pada tanggal 31 Desember 31 December 2025 and 2024, respectively.
2025 dan 2024.
Dana Pensiun Bank Mandiri menginvestasikan The Bank Mandiri’s pension funds invest their
beberapa sumber keuangannya antara lain pada financial resources including term deposits balance
deposito berjangka dan deposito on call Bank and deposits on call at Bank Mandiri. Balance on
Mandiri. Saldo deposito berjangka dan deposit on deposits balance and deposit on call as of
call tersebut pada tanggal 31 Desember 2025 dan 31 December 2025 and 2024 amounted to
2024 masing-masing sebesar Rp747.600 dan Rp747,600 and Rp9,950, respectively. The interest
Rp9.950. Tingkat suku bunga atas deposito rate of the deposits are the same with interest rate
tersebut adalah sama dengan suku bunga atas for third party time deposits.
deposito berjangka pihak ketiga.
371
Page 1386
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
b. Dana Pensiun Bank Mandiri (Program Pensiun b. Bank Mandiri Pension Fund (Defined Benefit
Manfaat Pasti) Pension Program)
Bank Mandiri memiliki 4 (empat) Dana Pensiun Four employer’s pension funds provide defined
yang menyelenggarakan Program Pensiun benefits program (DPPK-PPMP), which from the
Manfaat Pasti (DPPK-PPMP) sebagai berikut: merger of 4 (four) legacy banks, namely:
1. Dana Pensiun Bank Mandiri Satu (Bank Bumi 1. Dana Pensiun Bank Mandiri Satu (Bank Bumi
Daya), Daya),
2. Dana Pensiun Bank Mandiri Dua (Bank 2. Dana Pensiun Bank Mandiri Dua (Bank
Dagang Negara), Dagang Negara),
3. Dana Pensiun Bank Mandiri Tiga (Bank Exim) 3. Dana Pensiun Bank Mandiri Tiga (Bank Exim)
dan and
4. Dana Pensiun Bank Mandiri Empat (Bank 4. Dana Pensiun Bank Mandiri Empat (Bank
Pembangunan Indonesia). Pembangunan Indonesia),
Peserta program pensiun manfaat pasti adalah The members of the pension funds are employees
mereka yang berasal dari legacy bank dengan from Legacy Bank with working period of three
masa kerja tiga tahun atau lebih pada saat years or more at the merger date which were active
penggabungan yang terdiri dari pegawai aktif employees, ex employees (resigned but did not
bank, bekas karyawan (karyawan yang berhenti transfer their right to other pension fund) and retired
bekerja dan tidak mengalihkan haknya ke dana employees.
pensiun lain) dan pensiunan.
Peraturan Dana Pensiun dari Dana Pensiun Bank The regulations for Pension Funds from Dana
Mandiri telah mengalami beberapa kali Pensiun Bank Mandiri have been changed several
perubahan, hal tersebut dilakukan dalam rangka times, in order to comply with the applicable laws
menyesuaikan dengan peraturan perundang- and regulations, as follows:
undangan yang berlaku yaitu:
1. Dana Pensiun Bank Mandiri Satu 1. Dana Pensiun Bank Mandiri Satu
(“DPBMS”) (“DPBMS”)
Dalam rangka penggabungan For the purpose of the merger of
PT Bank Bumi Daya (Persero) ke dalam PT Bank Bumi Daya (Persero) into
PT Bank Mandiri (Persero), telah ditetapkan PT Bank Mandiri (Persero), a Decree of the
Keputusan Direksi PT Bank Mandiri (Persero) Board of Directors of PT Bank Mandiri
Nomor 021A/KEP.DIR/1999 tanggal 31 Juli (Persero) Number 021A/KEP.DIR/1999
1999 yang telah mendapat pengesahan dated 31 July 1999 was stipulated, which was
Menteri berdasarkan Keputusan Nomor KEP- approved by the Minister based on Decree
394/KM.17/1999 tanggal 15 November 1999, Number KEP-394/KM.17/1999 dated
dengan nama Dana Pensiun Bank Mandiri 15 November 1999, under the name Dana
Satu. Pensiun Bank Mandiri Satu.
Peraturan Dana Pensiun dari Dana Pensiun The Pension Fund Regulations of the Dana
Bank Mandiri Satu telah disesuaikan terakhir Pensiun Bank Mandiri Satu have been
berdasarkan Keputusan Direksi adjusted recently by Decree of the Board of
PT Bank Mandiri (Persero) Tbk Nomor Directors of PT Bank Mandiri (Persero) Tbk
KEP.DPB1/001/2025 tanggal 21 Maret 2025. Number KEP.DPB1/001/2025 dated 21 March
2025.
372
Page 1387
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
b. Dana Pensiun Bank Mandiri (Program Pensiun c. Bank Mandiri Pension Fund (Defined Benefit
Manfaat Pasti) (lanjutan) Pension Program) (continued)
Peraturan Dana Pensiun dari Dana Pensiun Bank The regulations for Pension Funds from Dana
Mandiri telah mengalami beberapa kali Pensiun Bank Mandiri have been changed several
perubahan, hal tersebut dilakukan dalam rangka times, in order to comply with the applicable laws
menyesuaikan dengan peraturan perundang- and regulations, as follows: (continued)
undangan yang berlaku yaitu: (lanjutan)
1. Dana Pensiun Bank Mandiri Satu 1. Dana Pensiun Bank Mandiri Satu
(“DPBMS”) (lanjutan) (“DPBMS”) (continued)
Penyesuaian dilakukan dalam rangka The amendment was made in order to align
menyesuaikan dengan ketentuan Undang- with the provisions of Law Number 4 of 2023
Undang Nomor 4 Tahun 2023 tanggal dated 12 January 2023, concerning the
12 Januari 2023 tentang Pengembangan dan Development and Strengthening of the
Penguatan Sektor Keuangan dan peraturan Financial Sector and its implementing
pelaksanaannya yang berlaku serta untuk regulations, as well as to further enhance the
lebih meningkatkan kesejahteraan Peserta welfare of Participants,including the provision
termasuk pemberian Manfaat Pensiun of Additional Pension Benefits in the form of a
Lainnya berupa Dana Manfaat Tambahan, Supplemental Benefit Fund. Accordingly, it is
maka perlu dilakukan pengaturan pemberian necessary to regulate the provision of such
Manfaat Pensiun Lainnya berupa Dana Additional Pension Benefits in the form of a
Manfaat Tambahan di tahun 2025 sesuai Supplemental Benefit Fund in 2025, in
dengan kemampuan pendanaan Dana accordance with the funding capacity of Dana
Pensiun Bank Mandiri Satu dan dengan Pensiun Bank Mandiri Satu and with due
memperhatikan Pedoman Standar Akuntansi regard to the applicable Accounting Standards
yang berlaku bagi Pendiri. Guidelines for the Founder.
Dalam rangka penggabungan For the purpose of the merger of
PT Bank Bumi Daya (Persero) ke dalam PT Bank Bumi Daya (Persero) into
PT Bank Mandiri (Persero), telah ditetapkan PT Bank Mandiri (Persero), a Decree of the
Keputusan Direksi PT Bank Mandiri (Persero) Board of Directors of PT Bank Mandiri
Nomor 021A/KEP.DIR/1999 tanggal 31 Juli (Persero) Number 021A/KEP.DIR/1999
1999 yang telah mendapat pengesahan dated 31 July 1999 was stipulated, which was
Menteri berdasarkan Keputusan Nomor KEP- approved by the Minister based on Decree
394/KM.17/1999 tanggal 15 November 1999, Number KEP-394/KM.17/1999 dated
dengan nama Dana Pensiun Bank Mandiri 15 November 1999, under the name Dana
Satu. Pensiun Bank Mandiri Satu.
Peraturan Dana Pensiun dari Dana Pensiun The Pension Fund Regulations of the Dana
Bank Mandiri Satu telah disesuaikan terakhir Pensiun Bank Mandiri Satu have been
berdasarkan Keputusan Direksi adjusted recently by Decree of the Board of
PT Bank Mandiri (Persero) Tbk Nomor Directors of PT Bank Mandiri (Persero) Tbk
KEP.DPB1/001/2025 tanggal 21 Maret 2025. Number KEP.DPB1/001/2025 dated 21 March
2025.
373
Page 1388
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
b. Dana Pensiun Bank Mandiri (Program Pensiun b. Bank Mandiri Pension Fund (Defined Benefit
Manfaat Pasti) (lanjutan) Pension Program) (continued)
Peraturan Dana Pensiun dari Dana Pensiun Bank The regulations for Pension Funds from Dana
Mandiri telah mengalami beberapa kali Pensiun Bank Mandiri have been changed several
perubahan, hal tersebut dilakukan dalam rangka times, in order to comply with the applicable laws
menyesuaikan dengan peraturan perundang- and regulations, as follows: (continued)
undangan yang berlaku yaitu: (lanjutan)
1. Dana Pensiun Bank Mandiri Satu 1. Dana Pensiun Bank Mandiri Satu
(“DPBMS”) (lanjutan) (“DPBMS”) (continued)
Penyesuaian dilakukan dalam rangka The amendment was made in order to align
menyesuaikan dengan ketentuan Undang- with the provisions of Law Number 4 of 2023
Undang Nomor 4 Tahun 2023 tanggal dated 12 January 2023, concerning the
12 Januari 2023 tentang Pengembangan dan Development and Strengthening of the
Penguatan Sektor Keuangan dan peraturan Financial Sector and its implementing
pelaksanaannya yang berlaku serta untuk regulations, as well as to further enhance the
lebih meningkatkan kesejahteraan Peserta welfare of Participants,including the provision
termasuk pemberian Manfaat Pensiun of Additional Pension Benefits in the form of a
Lainnya berupa Dana Manfaat Tambahan, Supplemental Benefit Fund. Accordingly, it is
maka perlu dilakukan pengaturan pemberian necessary to regulate the provision of such
Manfaat Pensiun Lainnya berupa Dana Additional Pension Benefits in the form of a
Manfaat Tambahan di tahun 2025 sesuai Supplemental Benefit Fund in 2025, in
dengan kemampuan pendanaan Dana accordance with the funding capacity of Dana
Pensiun Bank Mandiri Satu dan dengan Pensiun Bank Mandiri Satu and with due
memperhatikan Pedoman Standar Akuntansi regard to the applicable Accounting Standards
yang berlaku bagi Pendiri. Guidelines for the Founder.
Perubahan Peraturan Dana Pensiun dari The amendment to the Pension Fund
Dana Pensiun Bank Mandiri Satu ini, telah Regulation from Dana Pensiun Bank Mandiri
mendapat pengesahan dari Otoritas Jasa Satu has been approved by the Financial
Keuangan berdasarkan Keputusan Dewan Services Authority based on the Decree of the
Komisioner Otoritas Jasa Keuangan Nomor Board of Commissioners of the Financial
KEP-254/PD.02/2025 tanggal 28 April 2025 Services Authority Number KEP-
Tentang Pengesahan Atas Peraturan Dana 254/PD.02/2025 dated 28 April 2025,
Pensiun dari Dana Pensiun Bank Mandiri Dua regarding the Approval of the Pension Fund
dan diumumkan di dalam Tambahan Regulation from Dana Pensiun Bank Mandiri
Lembaran Berita Negara Republik Indonesia Dua, and was announced in the Supplement to
No. 37 tanggal 9 Mei 2025. the State Gazette of the Republic of Indonesia
No. 37 dated 9 May 2025.
2. Dana Pensiun Bank Mandiri Dua 2. Dana Pensiun Bank Mandiri Dua (“DPBMD”)
(“DPBMD”)
Dalam rangka penggabungan PT Bank For the purpose of the merger of PT Bank
Dagang Negara (Persero) ke dalam PT Bank Dagang Negara (Persero) into PT Bank
Mandiri (Persero), telah ditetapkan Mandiri (Persero), a Decree of the Board of
Keputusan Direksi PT Bank Mandiri (Persero) Directors of PT Bank Mandiri (Persero)
Nomor 021B/KEP.DIR/1999 tanggal 31 Juli Number 021B/KEP.DIR/1999 dated 31 July
1999, yang telah mendapat pengesahan 1999 was stipulated, which was approved by
Menteri berdasarkan Keputusan Nomor KEP- the Minister based on Decree
395/KM.17/1999 tanggal 15 November 1999, No. KEP-395/KM.17/1999 dated 15 November
dengan nama Dana Pensiun Bank Mandiri 1999, under the name Dana Pensiun Bank
Dua. Mandiri Dua.
374
Page 1389
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
b. Dana Pensiun Bank Mandiri (Program Pensiun b. Bank Mandiri Pension Fund (Defined Benefit
Manfaat Pasti) (lanjutan) Pension Program) (continued)
Peraturan Dana Pensiun dari Dana Pensiun Bank The regulations for Pension Funds from Dana
Mandiri telah mengalami beberapa kali Pensiun Bank Mandiri have been changed several
perubahan, hal tersebut dilakukan dalam rangka times, in order to comply with the applicable laws
menyesuaikan dengan peraturan perundang- and regulations, as follows: (continued)
undangan yang berlaku yaitu: (lanjutan)
2. Dana Pensiun Bank Mandiri Dua 2. Dana Pensiun Bank Mandiri Dua (“DPBMD”)
(“DPBMD”) (lanjutan) (continued)
Peraturan Dana Pensiun dari Dana Pensiun The Pension Fund Regulations of Dana
Bank Mandiri Dua telah disesuaikan terakhir Pensiun Bank Mandiri Dua have been adjusted
berdasarkan Keputusan Direksi recently by Decree of the Board of Directors of
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
No. KEP.DPB2/001/2025 tanggal No. KEP.DPB2/001/2025 dated 21 March
21 Maret 2025. Penyesuaian dilakukan dalam 2025. The amendment was made in order to
rangka pemberian Manfaat Pensiun Lainnya align with the provisions of Law Number 4 of
menyesuaikan dengan ketentuan Undang- 2023 dated 12 January 2023, concerning the
Undang Nomor 4 Tahun 2023 tanggal Development and Strengthening of the
12 Januari 2023 tentang Pengembangan dan Financial Sector and its implementing
Penguatan Sektor Keuangan dan peraturan regulations, as well as to further enhance the
pelaksanaannya yang berlaku serta untuk welfare of Participants, including the provision
lebih meningkatkan kesejahteraan Peserta of Additional Pension Benefits in the form of a
termasuk pemberian Manfaat Pensiun Supplemental Benefit Fund. Accordingly, it is
Lainnya berupa Dana Manfaat Tambahan, necessary to regulate the provision of such
maka perlu dilakukan pengaturan pemberian Additional Pension Benefits in the form of a
Manfaat Pensiun Lainnya berupa Dana Supplemental Benefit Fund in 2025, in
Manfaat Tambahan di tahun 2025, sesuai accordance with the funding capacity of Dana
dengan kemampuan pendanaan Dana Pensiun Bank Mandiri Dua and with due regard
Pensiun Bank Mandiri Dua dan dengan to the applicable Accounting Standards
memperhatikan Pedoman Standar Akuntansi Guidelines for the Founder.
yang berlaku bagi Pendiri.
Perubahan Peraturan Dana Pensiun dari The amendment to the Pension Fund
Dana Pensiun Bank Mandiri Dua ini, telah Regulation from Dana Pensiun Bank Mandiri
mendapat pengesahan dari Otoritas Jasa Dua has been approved by the Financial
Keuangan berdasarkan Keputusan Dewan Services Authority based on the Decree of the
Komisioner Otoritas Jasa Keuangan Nomor Board of Commissioners of the Financial
KEP-253/PD.02/2025 tanggal 28 April 2025 Services Authority Number KEP-
Tentang Pengesahan Atas Peraturan Dana 253/PD.02/2025 dated 28 April 2025,
Pensiun dari Dana Pensiun Bank Mandiri Dua regarding the Approval of the Pension Fund
dan diumumkan di dalam Tambahan Regulation from Dana Pensiun Bank Mandiri
Lembaran Berita Negara Republik Indonesia Dua, and was announced in the Supplement to
No. 37 tanggal 9 Mei 2025. the State Gazette of the Republic of Indonesia
No. 37 dated 9 May 2025.
375
Page 1390
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
b. Dana Pensiun Bank Mandiri (Program Pensiun b. Bank Mandiri Pension Fund (Defined Benefit
Manfaat Pasti) (lanjutan) Pension Program) (continued)
Peraturan Dana Pensiun dari Dana Pensiun Bank The regulations for Pension Funds from Dana
Mandiri telah mengalami beberapa kali Pensiun Bank Mandiri have been changed several
perubahan, hal tersebut dilakukan dalam rangka times, in order to comply with the applicable laws
menyesuaikan dengan peraturan perundang- and regulations, as follows: (continued)
undangan yang berlaku yaitu: (lanjutan)
3. Dana Pensiun Bank Mandiri Tiga 3. Dana Pensiun Bank Mandiri Tiga
(“DPBMT”) (“DPBMT”)
Dalam rangka penggabungan PT Bank For the purpose of the merger of PT Bank
Ekspor Impor Indonesia (Persero) ke dalam Ekspor Impor Indonesia (Persero) into
PT Bank Mandiri (Persero), telah ditetapkan PT Bank Mandiri (Persero), a Decree of the
Keputusan Direksi PT Bank Mandiri (Persero) Board of Directors of PT Bank Mandiri
No. 021C/KEP.DIR/1999 tanggal 31 Juli (Persero) No. 021C/KEP.DIR/1999 dated
1999, yang telah mendapat pengesahan 31 July 1999 was stipulated, which was
Menteri berdasarkan Keputusan No. KEP- approved by the Minister based on the Decree
396/KM.17/1999 tanggal 15 November 1999, No. KEP-396/KM.17/1999 dated
dengan nama Dana Pensiun Bank Mandiri 15 November 1999, under the name Dana
Tiga. Pensiun Bank Mandiri Tiga.
Peraturan Dana Pensiun dari Dana Pensiun The Pension Fund Regulations of Dana
Bank Mandiri Tiga telah disesuaikan terakhir Pensiun Bank Mandiri Tiga have been adjusted
berdasarkan Keputusan Direksi recently by Decree of the Board of Directors of
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
No. KEP.DPB3/001/2025 tanggal 21 Maret No. KEP.DPB3/001/2025 dated 21 March
2025. Penyesuaian dilakukan dalam rangka 2025. The amendment was made in order to
menyesuaikan dengan ketentuan Undang- align with the provisions of Law Number 4 of
Undang Nomor 4 Tahun 2023 tanggal 2023 dated 12 January 2023, concerning the
12 Januari 2023 tentang Pengembangan dan Development and Strengthening of the
Penguatan Sektor Keuangan dan peraturan Financial Sector and its implementing
pelaksanaannya yang berlaku serta untuk regulations, as well as to further enhance the
lebih meningkatkan kesejahteraan Peserta welfare of Participants, including the provision
termasuk pemberian Manfaat Pensiun of Additional Pension Benefits in the form of a
Lainnya berupa Dana Manfaat Tambahan, Supplemental Benefit Fund. Accordingly, it is
maka perlu dilakukan pengaturan pemberian necessary to regulate the provision of such
Manfaat Pensiun Lainnya berupa Dana Additional Pension Benefits in the form of a
Manfaat Tambahan di tahun 2025, sesuai Supplemental Benefit Fund in 2025, in
dengan kemampuan pendanaan Dana accordance with the funding capacity of Dana
Pensiun Bank Mandiri Tiga dan dengan Pensiun Bank Mandiri Tiga and with due regard
memperhatikan Pedoman Standar Akuntansi to the applicable Accounting Standards
yang berlaku bagi Pendiri. Guidelines for the Founder.
376
Page 1391
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
b. Dana Pensiun Bank Mandiri (Program Pensiun b. Bank Mandiri Pension Fund (Defined Benefit
Manfaat Pasti) (lanjutan) Pension Program) (continued)
Peraturan Dana Pensiun dari Dana Pensiun Bank The regulations for Pension Funds from Dana
Mandiri telah mengalami beberapa kali Pensiun Bank Mandiri have been changed several
perubahan, hal tersebut dilakukan dalam rangka times, in order to comply with the applicable laws
menyesuaikan dengan peraturan perundang- and regulations, as follows: (continued)
undangan yang berlaku yaitu: (lanjutan)
3. Dana Pensiun Bank Mandiri Tiga 3. Dana Pensiun Bank Mandiri Tiga
(“DPBMT”) (lanjutan) (“DPBMT”) (continued)
Perubahan Peraturan Dana Pensiun dari The amendment to the Pension
Dana Pensiun Bank Mandiri Tiga ini, telah Fund Regulation of Dana Pensiun Bank
mendapat pengesahan dari Otoritas Jasa Mandiri Tiga has been authorised by the
Keuangan berdasarkan Keputusan Dewan Financial Services Authority based on the
Komisioner Otoritas Jasa Keuangan Decision of the Board of Commissioners of the
Nomor: KEP-252/PD.02/2025 tanggal Financial Services Authority Number
28 April 2025 Tentang Pengesahan Atas KEP-252/PD.02/2025 dated 28 April 2025
Peraturan Dana Pensiun dari Dana Pensiun regarding the Ratification of the Pension Fund
Bank Mandiri Tiga dan diumumkan di dalam Regulation of Dana Pensiun Bank Mandiri Tiga
Tambahan Lembaran Berita Negara Republik and has been announced in the Additional to
Indonesia No. 37 tanggal 9 Mei 2025. the State Gazette of the Republic of Indonesia
No. 37 dated 9 May 2025.
4. Dana Pensiun Bank Mandiri Empat 4. Dana Pensiun Bank Mandiri Empat
(“DPBME") (“DPBME")
Dalam rangka penggabungan PT Bank For the purpose of the merger of PT Bank
Pembangunan Indonesia (Persero) ke dalam Pembangunan Indonesia (Persero) into
PT Bank Mandiri (Persero), telah ditetapkan PT Bank Mandiri (Persero), a Decree of the
Keputusan Direksi PT Bank Mandiri (Persero) Board of Directors of PT Bank Mandiri
No. 021D/KEP.DIR/1999 tanggal (Persero) No. 021D/KEP.DIR/1999 dated
31 Juli 1999, yang telah mendapat 31 July 1999 was stipulated, which was
pengesahan Menteri berdasarkan Keputusan approved by the Minister based on Decree No.
Nomor KEP-397/KM.17/1999 tanggal KEP-397/KM.17/1999 dated 15 November
15 November 1999, dengan nama Dana 1999, under the name Dana Pensiun Bank
Pensiun Bank Mandiri Empat. Mandiri Empat.
Peraturan Dana Pensiun dari Dana Pensiun The Pension Fund Regulations of Dana
Bank Mandiri Empat telah disesuaikan Pensiun Bank Mandiri Empat have
terakhir berdasarkan Keputusan Direksi been adjusted recently by Decree of the
PT Bank Mandiri (Persero) Tbk Board of Directors of PT Bank Mandiri
Nomor: KEP.DPB4/001/2025 tanggal (Persero) Tbk Number KEP.DPB4/001/2025
21 Maret 2025. Penyesuaian dilakukan dalam dated 21 March 2025.. The amendment was
rangka menyesuaikan dengan ketentuan made in order to align with the provisions of
Undang-Undang Nomor 4 Tahun 2023 Law Number 4 of 2023 dated 12 January 2023,
tanggal 12 Januari 2023 tentang concerning the Development and
Pengembangan dan Penguatan Sektor Strengthening of the Financial Sector and its
Keuangan dan peraturan pelaksanaannya implementing regulations, as well as to further
yang berlaku serta untuk lebih meningkatkan enhance the welfare of Participants, including
kesejahteraan Peserta termasuk pemberian the provision of Additional Pension Benefits in
Manfaat Pensiun Lainnya berupa Dana the form of a Supplemental Benefit Fund.
Manfaat Tambahan, maka perlu dilakukan Accordingly, it is necessary to regulate the
pengaturan pemberian Manfaat Pensiun provision of such Additional Pension Benefits in
Lainnya berupa Dana Manfaat Tambahan di the form of a Supplemental Benefit Fund in
tahun 2025, sesuai dengan kemampuan 2025, in accordance with the funding capacity
pendanaan Dana Pensiun Bank Mandiri of Dana Pensiun Bank Mandiri Empat and with
Empat dan dengan memperhatikan Pedoman due regard to the applicable Accounting
Standar Akuntansi yang berlaku bagi Pendiri. Standards Guidelines for the Founder.
377
Page 1392
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
b. Dana Pensiun Bank Mandiri (Program Pensiun b. Bank Mandiri Pension Fund (Defined Benefit
Manfaat Pasti) (lanjutan) Pension Program) (continued)
Peraturan Dana Pensiun dari Dana Pensiun Bank The regulations for Pension Funds from Dana
Mandiri telah mengalami beberapa kali Pensiun Bank Mandiri have been changed several
perubahan, hal tersebut dilakukan dalam rangka times, in order to comply with the applicable laws
menyesuaikan dengan peraturan perundang- and regulations, as follows: (continued)
undangan yang berlaku yaitu: (lanjutan)
4. Dana Pensiun Bank Mandiri Empat 4. Dana Pensiun Bank Mandiri Empat
(“DPBME") (lanjutan) (“DPBME") (continued)
Perubahan Peraturan Dana Pensiun dari The amendment to the Pension Fund
Dana Pensiun Bank Mandiri Empat ini, telah Regulations of Dana Pensiun Bank
mendapat pengesahan dari Otoritas Jasa Mandiri Empat has been authorised by the
Keuangan berdasarkan Keputusan Dewan Financial Services Authority based on the
Komisioner Otoritas Jasa Keuangan Decision of the Board of Commissioners of the
Nomor KEP-251/PD.02/2025 tanggal 28 April Financial Services Authority Number
2025 Tentang Pengesahan Atas Peraturan KEP-251/PD.02/2025 dated 28 April 2025
Dana Pensiun dari Dana Pensiun Bank regarding the Ratification of the Pension Fund
Mandiri Empat dan diumumkan di dalam Regulations of Dana Pensiun Bank Mandiri
Tambahan Lembaran Berita Negara Republik Empat and has been announced in the
Indonesia No. 37 tanggal 9 Mei 2025. Additional to the State Gazette of the Republic
of Indonesia No. 37 dated 9 May 2025.
Perhitungan aktuaria atas liabilitas manfaat pensiun The actuarial calculation on pension benefits liability for
untuk Bank saja pada tanggal 31 Desember 2025 dan Bank only as of 31 December 2025 and 2024 were
2024 didasarkan atas perhitungan aktuaria untuk based on actuarial calculation for the year ended
tahun yang berakhir pada tanggal 31 Desember 2025 31 December 2025 and 31 December 2024 as stated in
dan 31 Desember 2024 yang tercantum pada laporan the reports from the Actuarial Consulting Office Halim &
dari Aktuaria Halim & Rekan dan Aktuaria Enny Diah Rekan and Enny Diah Awal dated 2 January 2026 and
Awal pada tanggal 2 Januari 2026 dan 27 Desember 27 December 2024 using the Projected Unit Credit
2024 dengan metode Projected Unit Credit. method.
Asumsi-asumsi yang digunakan adalah sebagai The assumptions used are as follows:
berikut:
DPBMS DPBMD DPBMT DPBME
6,25% 6,30% 6,25% 6,40%
Tingkat diskonto (2024: 6,90%; 2023: 6,70%) (2024: 6,90%; 2023: 6,70%) (2024: 6,90%; 2023: 6,70%) (2024: 6,90%; 2023: 6,70%) Discount rate
Tingkat
pengembalian Expected rate of
aset dana pensiun return on pension
yang diharapkan 8% 8% 8% 8% plan assets
Masa kerja yang Per 31 Juli 1999/ Per 31 Juli 1999/ Per 31 Juli 1999/ Per 31 Juli 1999/ Working period
digunakan As of 31 July 1999 As of 31 July 1999 As of 31 July 1999 As of 31 July 1999 used
(Gaji Pokok + Tunjangan
Keluarga) x Tunjangan
kemahalan cabang yang
terdaftar pada tanggal
Gaji Pokok + Tunjangan 31 Juli 1999 yang telah
Gaji Pokok x Indeks yang lainnya yang terdaftar pada disesuaikan
terdaftar pada tanggal tanggal 31 Juli 1999 yang pada tanggal Gaji Dasar yang terdaftar
31 Juli 1999 yang telah telah disesuaikan 31 Desember 2002/ pada tanggal 31 Juli 1999
disesuaikan pada tanggal pada tanggal (Basic Salary + Family yang telah disesuaikan
31 Desember 2002/ 31 Desember 2002/ Allowance) x Expensive pada tanggal
Basic Salary x Index Basic Salary + Other allowance for branches 31 Desember 2002/
Penghasilan Dasar registered on 31 July 1999, Benefits registered on 31 registered on 31 July 1999, Basic Salary registered on Pensionable
Pensiun (PhDP) which adjusted on 31 July 1999, which adjusted on which adjusted on 31 31 July 1999, which adjusted salary
yang digunakan December 2002 31 December 2002 December 2002 on 31 December 2002 (PhDP) used
378
Page 1393
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
Asumsi-asumsi yang digunakan adalah sebagai The assumptions used are as follows: (continued)
berikut: (lanjutan)
DPBMS DPBMD DPBMT DPBME
Tingkat kenaikan Expected rates of
PhDP Nihil/Nil Nihil/Nil Nihil/Nil Nihil/Nil PhDP increase
Tabel tingkat
kematian 80% UN 2010 Male 80% UN 2010 Male 80% UN 2010 Male 80% UN 2010 Male Mortality rate table
Usia 42 - UPN = 9,00% Usia 42 - UPN = 9,00% turun Usia 42 - UPN = 9,00% Usia 42 - UPN = 9,00% turun
turun linear s.d. 0,00%/ linear s.d. 0,00%/ turun linear s.d. 0,00%/ linear s.d. 0,00%/
Age 42 - Normal Retirement Age 42 - Normal Retirement Age 42 - Normal Retirement Age 42 - Normal Retirement
Tingkat Age = 9.00% decreasing Age = 9.00% decreasing Age = 9.00% decreasing Age = 9.00% decreasing
pengunduran diri linearly up to 0.00% linearly up to 0.00% linearly up to 0.00% linearly up to 0.00% Turnover rate
10,00% dari tingkat mortalita/ 10,00% dari tingkat mortalita/ 10,00% dari tingkat mortalita/ 10,00% dari tingkat mortalita/
Tingkat kecacatan 10.00% of mortality rate 10.00% of mortality rate 10.00% of mortality rate 10.00% of mortality rate Disability rate
Metode aktuaria Projected Unit Credit Projected Unit Credit Projected Unit Credit Projected Unit Credit Actuarial method
48 tahun sampai dengan 56
tahun disesuaikan
berdasarkan strata/ 56 tahun untuk 56 tahun untuk 56 tahun untuk
Usia pensiun 48 years old to 56 years semua strata/ semua strata/ semua strata/ Normal retirement age
normal (“UPN”) depending on the Grades 56 years old for all Grades 56 years old for all Grades 56 years old for all Grades (“UPN”)
Tingkat Expected rate of
kenaikan manfaat 4,00% per dua tahun/ pension benefit
pensiun Nihil/Nil Nihil/Nil Nihil/Nil 4.00% per two years increase
Tarif pajak progresif Tarif pajak progresif Tarif pajak progresif Tarif pajak progresif
berdasarkan UU RI No.7 berdasarkan UU RI No.7 berdasarkan UU RI No.7 berdasarkan UU RI No.7
Tarif pajak rata-rata tahun 2021/ Progressive tax tahun 2021/ Progressive tax tahun 2021/ Progressive tax tahun 2021/ Progressive tax Average tax rates
rate based on UU RI No.7 rate based on UU RI No.7 rate based on UU RI No.7 rate based on UU RI No.7
Estimasi nilai kini liabilitas manfaat pensiun dan nilai Estimated present value of the pension benefit obligations
wajar aset bersih sebagai berikut: and net fair value of plan assets are as follows:
31 Desember 2025/31 December 2025
DPBMS DPBMD DPBMT DPBME
Nilai kini liabilitas Present value of the pension
manfaat pensiun (1.068.137) (1.174.117) (485.739) (389.905) benefit obligation
Nilai wajar aset program 1.147.223 1.230.290 528.391 550.610 Fair value of plan assets
Funded status 79.086 56.173 42.652 160.705 Funded status
Batas aset (asset ceiling)*) (79.086) (56.173) (42.652) (160.705) Asset ceiling*)
Aset program manfaat Pension plan program
pensiun yang diakui assets recognised in
di laporan posisi consolidated statement
keuangan konsolidasian**) - - - - of financial position **)
31 Desember 2024/31 December 2024
DPBMS DPBMD DPBMT DPBME
Nilai kini liabilitas Present value of the pension
manfaat pensiun (1.100.298) (1.222.283) (499.913) (396.228) benefit obligation
Nilai wajar aset program 1.241.448 1.314.881 535.363 561.143 Fair value of plan assets
Funded status 141.150 92.598 35.450 164.915 Funded status
Batas aset (asset ceiling)*) (141.150) (92.598 (35.450) (164.915) Asset ceiling*)
Aset program manfaat Pension plan program
pensiun yang diakui assets recognised in
di laporan posisi consolidated statement
keuangan konsolidasian**) - - - - of financial position **)
*) *)
Tidak terdapat akumulasi kerugian aktuarial bersih dan biaya jasa lalu yang There are no unrealised accumulated actuarial loss-net nor unrealised past
belum diakui serta tidak terdapat nilai kini dari manfaat ekonomis yang tersedia service cost and there are no present value of available future refunds or
dalam bentuk pengembalian dana dari program atau pengurangan iuran masa reductions of future contributions.
depan.
**) **)
Tidak ada aset yang diakui di laporan posisi keuangan konsolidasian karena There are no plan assets recognised in the consolidated statement of financial
ketentuan yang disyaratkan dalam PSAK 219 “Imbalan Kerja” tidak terpenuhi. position because the requirements under SFAS 219 “Employee Benefits” are not
fulfilled.
379
Page 1394
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
Komposisi aset program dari masing-masing dana The composition of plan assets from Pension Fund:
pensiun:
31 Desember 2025/31 December 2025
DPBMS DPBMD DPBMT DPBME
Deposito 2% 10% 0% 16% Time deposit
Obligasi 22% 36% 3% 10% Bonds
Penempatan langsung 10% 18% 37% 4% Direct placement
Tanah dan bangunan 37% 3% 30% 0% Land and building
Saham 2% 1% 0% 0% Shares
Surat Berharga Negara 27% 31% 30% 65% Treasury bills
Lain-lain 0% 1% 0% 5% Others
Total 100% 100% 100% 100% Total
31 Desember 2024/31 December 2024
DPBMS DPBMD DPBMT DPBME
Deposito 3% 8% 0% 20% Time deposit
Obligasi 28% 35% 9% 13% Bonds
Penempatan langsung 9% 17% 39% 5% Direct placement
Tanah dan bangunan 34% 5% 32% 0% Land and building
Saham 2% 1% 0% 0% Shares
Surat Berharga Negara 24% 30% 20% 62% Treasury bills
Lain-lain 0% 4% 0% 0% Others
Total 100% 100% 100% 100% Total
Undang-undang di Bidang Ketenagakerjaan dan Labor Law and Bank Mandiri Collective Labor
Perjanjian Kerja Bersama Bank Mandiri Agreement
Bank Mandiri telah menerapkan kebijakan akuntansi Bank Mandiri has implemented an accounting policy for
imbalan kerja PSAK 219 dengan mengakui cadangan employment benefits SFAS 219 to recognise provision
atas tunjangan masa kerja pegawai (employee service for employee service entitlements. Bank Mandiri
entitlements). Bank Mandiri mengakui cadangan atas recognizes provisions for employee long service benefits
tunjangan masa kerja pegawai berdasarkan Undang- based on the Employment Law and and Bank Mandiri
undang di Bidang Ketenagakerjaan dan Perjanjian Collective Labor Agreements for the period and year
Kerja Bersama Bank Mandiri untuk tahun yang ended 31 December 2025 and 2024 amounted to
berakhir pada tanggal 31 Desember 2025 dan Rp3.953.341 and Rp3,395,987, respectively (including
2024 masing-masing sejumlah Rp3.953.341 dan compensation benefits of Rp8,240 for resigned
Rp3.395.987 (termasuk Rp8.240 yang merupakan employees which have not yet been paid and excluded
pesangon atas pegawai yang sudah berhenti tetapi from actuarial calculation), respectively, based on the
belum dibayarkan dan telah dikeluarkan dari estimated post employment benefit in the independent
perhitungan aktuarial) berdasarkan perkiraan biaya actuarial reports (Note 34).
uang penghargaan pegawai sebagaimana tercantum
dalam laporan aktuaria independen (Catatan 34).
Penyisihan atas tunjangan masa kerja pegawai pada Provision for employee service entitlements as of
tanggal 31 Desember 2025 dan 31 Desember 2024 31 December 2025 and 31 December 2024 are
dihitung berdasarkan perhitungan hak masa kerja estimated using the employees service entitlements
pegawai untuk tahun yang berakhir pada tanggal calculation for the year ended. The assumptions used by
tersebut. Asumsi-asumsi yang digunakan oleh aktuaria the actuary are as follows:
adalah sebagai berikut:
a. Tingkat diskonto: 6,30% (2024: 7,10%) per tahun. a. Discount rate: 6.30% (2024: 7.10%) per annum.
b. Tingkat kenaikan gaji: 8,00%. b. Salary increase rate: 8.00%.
c. Tabel tingkat kematian yang digunakan Tabel c. Mortality rate table used is Indonesia Mortality 2019.
Mortalita Indonesia Tahun 2019.
380
Page 1395
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
Undang-undang di Bidang Ketenagakerjaan dan Labor Law and Bank Mandiri Collective Labor
Perjanjian Kerja Bersama Bank Mandiri (lanjutan) Agreement (continued)
Asumsi-asumsi yang digunakan oleh aktuaria adalah The assumptions used by the actuary are as follows:
sebagai berikut: (lanjutan) (continued)
d. Tingkat pengunduran diri: Usia 23 - 29 = 8,50%, d. Turnover rate: Age 23 - 29 = 8.50%, Age 30 -
Usia 30 - UPN = 3,50% turun linear s.d. 0,00%. Normal Retirement Age = 3.50% decreasing linearly
up to 0.00%.
e. Metode aktuaria adalah projected unit credit e. Actuarial method is projected unit credit method.
method.
f. Usia pensiun normal berkisar antara 36 tahun f. Normal retirement age between 36 to 56 years
sampai dengan 56 tahun disesuaikan according to the grades.
berdasarkan strata.
g. Tingkat kecacatan 10,00% dari kemungkinan g. Disability rate is 10.00% of death probability at each
orang meninggal pada masing-masing usia. age.
Jumlah yang diakui pada laporan posisi keuangan The amounts recognised in the statement of financial
ditentukan berdasarkan laporan aktuaria independen position are determined based on independent actuarial
sebagai berikut (Bank Mandiri saja): report as follows (Bank Mandiri only):
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Cadangan atas tunjangan masa kerja Provision for post employment
pegawai yang diakui di laporan benefits presented in statement
posisi keuangan 2.661.825 2.209.448 of financial position
Mutasi nilai kini kewajiban pasti selama tahun berjalan The movement in present value of obligation over the
adalah sebagai berikut (Bank Mandiri saja): year is as follows (Bank Mandiri only):
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Nilai kini kewajiban pada awal Beginning balance of present value
tahun 2.209.448 2.066.274 of obligation
Biaya bunga 169.425 129.194 Interest fee
Biaya jasa kini 163.757 194.104 Current service cost
Biaya pesangon 93.380 160.281 Severance payment
(Keuntungan)/kerugian aktuarial 318.797 (7.710) Actuarial (gain)/losses
Pembayaran imbalan pasca-kerja (141.004) (332.695) Benefit paid
Biaya jasa lalu (151.978) - Past service cost
Nilai kini kewajiban pada akhir Ending balance of present
tahun 2.661.825 2.209.448 value of obligation
Jumlah yang diakui pada laporan laba rugi dan The amounts recognised in the statement of profit or loss
penghasilan komprehensif lain berdasarkan laporan and other comprehensive income based on independent
aktuaria independen adalah sebagai berikut (Bank actuarial report are as follows (Bank Mandiri only):
Mandiri saja):
Laba Rugi Profit or Loss
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Biaya jasa kini 257.137 354.385 Current service cost
Biaya bunga 169.425 129.194 Interest cost
Biaya jasa lalu (151.978) - Past service cost
Biaya uang penghargaan pegawai 274.584 483.579 Cost of pension benefits
381
Page 1396
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
Undang-undang di Bidang Ketenagakerjaan dan Labor Law and Bank Mandiri Collective Labor
Perjanjian Kerja Bersama Bank Mandiri (lanjutan) Agreement (continued)
Penghasilan Komprehensif Lain Other Comprehensive Income
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Asumsi keuangan Financial assumptions
(perubahan asumsi) 187.070 (15.750) (change in assumptions)
Penyesuaian pengalaman Experience adjustment
(demografi dan keuangan) 131.727 8.040 (demographics and finances)
Keuntungan aktuarial yang diakui Actuarial gains recognised
pada penghasilan in other comprehensive
komprehensif lain 318.797 (7.710) income
Rekonsiliasi cadangan atas tunjangan masa kerja Reconciliations of provision for post employment benefits
pegawai adalah sebagai berikut: are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Bank Mandiri Bank Mandiri
Cadangan atas tunjangan masa kerja Beginning balance of provision for
pegawai awal tahun 2.209.448 2.066.274 post employment benefits
Biaya selama tahun berjalan 274.584 483.579 Expenses during the year
Keuntungan aktuarial yang diakui pada Recognition of actuarial gain in
penghasilan komprehensif lain 318.797 (7.710) other comprehensive income
Pembayaran manfaat (141.004) (332.695) Payments of benefits
Cadangan atas tunjangan Ending balance of provision for
masa kerja pegawai akhir tahun post employment benefits
(Bank Mandiri saja) 2.661.825 2.209.448 (Bank Mandiri only)
Entitas Anak Subsidiaries
Cadangan atas tunjangan masa Provision for post employment
kerja pegawai 1.283.276 1.178.299 benefits
Total cadangan atas tunjangan masa Total provision for post
kerja pegawai (Catatan 34) 3.945.101*) 3.387.747*) employment benefits (Note 34)
*) *)
Pada tanggal 31 Desember 2025 dan 2024, jumlah tersebut tidak termasuk As of 31 December 2025 and 2024, the amount does not include unpaid
pesangon atas pegawai yang telah berhenti tetapi belum dibayarkan sebesar severance for resigned employees which have not yet been paid amounted to
Rp8.240 yang telah dikeluarkan dari perhitungan aktuarial. Rp8,240, which was excluded from actuarial calculation.
Nilai kini liabilitas yang didanai, nilai wajar aset program The present value of funded benefit obligations, fair
dan surplus pada program untuk lima tahun terakhir value of plan assets and the surplus on the program for
yaitu (Bank Mandiri saja): the last five years, which are (Bank Mandiri only):
31 Desember/
31 December
2025 2024 2023 2022 2021
Nilai kini kewajiban Present value of defined
imbalan pasti 2.661.825 2.209.448 2.066.274 1.879.403 1.920.311 benefit obligations
Nilai wajar aset program - - - - - Fair value of plan assets
Defisit program 2.661.825 2.209.448 2.066.274 1.879.403 1.920.311 Deficit the plan
Penyesuaian pengalaman Experience adjustments
pada liabilitas program (131.727) (8.040) 139.790 114.748 309.589 on plan liabilities
Penyesuaian pengalaman Experience adjustments
pada aset program - - - - - on asset program
382
Page 1397
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Apresiasi Pensiun Pension Appreciation
Bank Mandiri memberikan program apresiasi pensiun Bank Mandiri provides pension appreciation programs to
kepada pegawai yang memasuki usia pensiun normal employees who enter normal retirement age (age 56).
(56 tahun). Program ini berlaku bagi pegawai yang This program is eligible for employees who have entered
telah memasuki masa kerja 10 tahun. Nilai kini their ten years of service period. The present value for
kewajiban untuk cadangan atas program apresiasi provision of pension appreciation program as of
pensiun pada tanggal 31 Desember 2025 dan 2024 31 December 2025 and 2024 based on an actuarial
berdasarkan perhitungan aktuaria sebesar Rp64.964 calculation amounted to Rp64.964 and Rp99,188,
dan Rp99.188 (Catatan 34). respectively (Note 34).
Asumsi-asumsi yang digunakan adalah sebagai The assumptions used are as follows:
berikut:
a. Tingkat diskonto: 5,70% (2024: 7,10%) a. Discount rate: 5.70% (2024: 7.10%)
b. Harga emas: Rp2.478.559 (2024: Rp1.514.000) b. Gold price: Rp2,478,559 (2024: Rp1,514,000) (full
(nilai penuh). amount).
c. Tingkat kenaikan harga emas: 6,00%. c. Increment rate of gold price: 6.00%.
d. Tabel tingkat kematian yang digunakan Tabel d. Mortality rate table used is Indonesia Mortality
Mortalita Indonesia Tahun 2019. 2019.
e. Tingkat kecacatan 10% dari kemungkinan orang e. Disability rate is 10% of death probability at each
meninggal pada masing-masing usia. age.
f. Tingkat pengunduran diri: Usia 23 - 29 = 8,50% f. Turnover rate: Age 23 - 29 = 8.50% Age 30 - Normal
Usia 30 - UPN = 3,50% turun linear s.d. 0,00%. Retirement Age = 3.50% decreasing linearly up to
0.00%.
g. Usia pensiun normal yaitu ketika pekerja g. Normal retirement age is until age of 56 years.
mencapai usia 56 tahun.
h. Metode aktuaria adalah projected unit credit h. Actuarial method used is projected unit credit
method. method.
Mutasi nilai kini kewajiban pasti selama tahun berjalan The movement in present value of obligation over the
adalah sebagai berikut (Bank Mandiri saja): year is as follows (Bank Mandiri only):
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Beginning balance of present value
Nilai kini kewajiban pada awal tahun 99.188 83.508 of obligation
Biaya selama tahun berjalan 10.965 17.990 Expenses during the year
Pembayaran manfaat (8.767) (7.886) Benefit paid
Biaya jasa lalu (1.251) - Past service cost
Kerugian aktuarial yang diakui pada Actuarial losses through other
penghasilan komprehensif lain (35.171) 5.576 comprehensive income
Nilai kini kewajiban pada akhir Ending balance of present value
tahun (Catatan 34) 64.964 99.188 of obligation (Note 34)
Jumlah yang diakui pada laporan laba rugi dan The amounts recognised in the statement of profit or loss
penghasilan komprehensif lain berdasarkan laporan and other comprehensive income based on independent
aktuaria independen adalah sebagai berikut (Bank actuarial report are as follows (Bank Mandiri only):
Mandiri saja):
Laba Rugi Profit or Loss
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Biaya jasa kini 2.661 12.500 Current service cost
Biaya bunga 8.304 5.490 Interest cost
Biaya jasa lalu (1.251) - Past service cost
Biaya apresiasi pensiun 9.714 17.990 Cost of pension appreciation
383
Page 1398
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Apresiasi Pensiun (lanjutan) Pension Appreciation (continued)
Penghasilan Komprehensif Lain Other Comprehensive Income
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Asumsi keuangan Financial assumptions
(perubahan asumsi) (4.321) (11.180) (change in assumptions)
Penyesuaian pengalaman Experience adjustment
(demografi dan keuangan) (30.850) 16.756 (demographics and finances)
Kerugian aktuarial yang diakui Actuarial losses recognised
pada penghasilan in other comprehensive
komprehensif lain (35.171) 5.576 income
Rekonsiliasi PVDBO (Bank Mandiri saja): Reconciliation of PVDBO (Bank Mandiri only):
31 Desember 2025/31 December 2025
Apresiasi
UUK TK Pensiun/
dan/and Pension
DPBMS DPBMD DPBMT DPBME PKB BMRI appreciation
PVDBO pada awal tahun 1.100.298 1.222.284 499.913 396.228 2.209.448 99.188 Beginning balances of PVDBO
Biaya jasa kini - - - - 163.757 2.661 Current service cost
Biaya jasa lalu - - - - (151.978) (1.251) Past service cost
Biaya bunga atas PVDBO 70.662 78.649 32.301 25.633 169.425 8.304 Interest cost of PVDBO
Biaya pesangon - - - - 93.380 - Severance pay
Pembayaran imbalan dari Benefit payments from
aset program (152.424) (164.876) (63.553) (49.464) (141.004) (8.767) plan assets
Keuntungan)/kerugian Actuarial (gain)/losses
aktuarial dari PVDBO: from PVDBO:
Kerugian atau perubahan Losses on change of
asumsi demografis - - - - - - In demographics)
(Keuntungan)/kerugian atas (Gain)/losses on change of
perubahan asumsi ekonomis 42.139 44.785 19.837 14.142 187.070 (4.321) assumption in economic
(Keuntungan)/Kerugian atas
penyesuaian pengalaman (Gain)/losses on experience
(experience adjustment) 7.462 (6.725) (2.759) 3.366 131.727 (30.850) adjustment
PVDBO pada akhir tahun 1.068.137 1.174.117 485.739 389.905 2.661.825 64.964 Ending balances of PVDBO
31 Desember 2024/31 December 2024
Apresiasi
UUK TK Pensiun/
dan/and Pension
DPBMS DPBMD DPBMT DPBME PKB BMRI appreciation
Saldo awal PVDBO 1.252.727 1.383.448 570.853 439.812 2.066.274 83.508 Beginning balances of PVDBO
Biaya jasa kini - - - - 194.104 12.500 Current service cost
Biaya bunga atas PVDBO 78.253 86.844 35.890 27.434 129.194 5.490 Interest cost of PVDBO
Biaya pesangon - - - - 160.281 Severance pay
Pembayaran imbalan dari Benefit payments from
aset program (169.523) (174.526) (70.366) (60.683) (332.695) (7.886) plan assets
(Keuntungan)/kerugian Actuarial (gain)/losses
aktuarial dari PVDBO: from PVDBO:
Kerugian atau perubahan Losses on change of
asumsi demografis 9 1 4 1 1.523 - In demographics)
Keuntungan atas Gain on change of
perubahan asumsi ekonomis (13.831) (16.466) (6.516) (5.936) (15.750) (11.180) assumption in economic
(Keuntungan)/Kerugian atas
penyesuaian pengalaman (Gain)/losses on experience
(experience adjustment) (47.337) (57.017) (29.952) (4.400) 6.517 16.756 adjustment
Saldo akhir PVDBO 1.100.298 1.222.284 499.913 396.228 2.209.448 99.188 Ending balances of PVDBO
384
Page 1399
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Rekonsiliasi atas aset program (Bank Mandiri saja): Reconciliation of plan assets (Bank Mandiri only):
31 Desember 2025/31 December 2025
DPBMS DPBMD DPBMT DPBME
Nilai wajar aset program pada Beginning fair value of
awal tahun 1.241.448 1.314.881 535.363 561.143 plan assets
Pembayaran imbalan dari Benefit payments from
aset program (152.424) (164.876) (63.553) (49.463) plan assets
Pendapatan bunga atas Interest income in
aset program 80.401 85.039 34.747 37.012 plan assets
Hasil aset program Result of plan assets
(tidak termasuk pendapatan bunga) (22.202) (4.754) 21.834 1.918 (exclude interest income)
Nilai wajar aset program pada Ending fair value plan
akhir tahun 1.147.223 1.230.290 528.391 550.610 assets
31 Desember 2024/31 December 2024
DPBMS DPBMD DPBMT DPBME
Nilai wajar aset program pada Beginning fair value of
awal tahun 1.295.271 1.404.869 583.862 586.699 plan assets
Pembayaran imbalan dari Benefit payments from
aset program (169.522) (174.526) (70.365) (60.683) plan assets
Pendapatan bunga atas Interest income in
aset program 81.104 88.280 36.761 37.276 plan assets
Hasil aset program Result of plan assets
(tidak termasuk pendapatan bunga) 34.595 (3.742) (14.895) (2.149) (exclude interest income)
Nilai wajar aset program pada Ending fair value plan
akhir tahun 1.241.448 1.314.881 535.363 561.143 assets
Mutasi penghasilan komprehensif lainnya: Movements in other comprehensive income:
Mutasi penghasilan komprehensif lainnya untuk Bank Movements in other comprehensive income for the Bank
Mandiri adalah sebagai berikut: Mandiri only are as follows:
31 Desember 2025/31 December 2025
Apresiasi
UUK TK Pensiun/
dan/and Pension
DPBMS DPBMD DPBMT DPBME PKB BMRI appreciation
Akumulasi keuntungan/(kerugian) Accumulated of actuarial gains/(loss)
aktuarial awal tahun - - - - 1.877.301 (8.414) on beginning year
Keuntungan/(kerugian) aktuarial Actuarial gain/(loss) of
tahun berjalan - - - - (318.797) (35.171) the current year
Akumulasi keuntungan/(kerugian) Accumulated actuarial gains/(loss)
aktuarial akhir tahun - - - - 1.558.504 (43.585) on ending year
31 Desember 2024/31 December 2024
Apresiasi
UUK TK Pensiun/
dan/and Pension
DPBMS DPBMD DPBMT DPBME PKB BMRI appreciation
Akumulasi keuntungan/(kerugian) Accumulated of actuarial gains/(loss)
aktuarial awal tahun - - - - 1.869.591 (2.839) on beginning year
Keuntungan/(kerugian) aktuarial Actuarial gain/(loss) of
tahun berjalan - - - - 7.710 (5.575) the current year
Akumulasi keuntungan/(kerugian) Accumulated actuarial gains/(loss)
aktuarial akhir tahun - - - - 1.877.301 (8.414) on ending year
385
Page 1400
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Jatuh tempo dari manfaat pada tanggal 31 Desember Employee benefits liabilities maturing on 31 December
2025 adalah sebagai berikut untuk Undang-undang 2025 related to Labor Law are as follows:
Ketenagakerjaan:
31 Desember 2025/
31 December 2025
Tahun ke-1 291.105 Year 1
Tahun ke-2 311.324 Year 2
Tahun ke-3 367.665 Year 3
Tahun ke-4 360.272 Year 4
Tahun ke-5 329.682 Year 5
Tahun ke-6 dan seterusnya 8.982.350 Year 6 and others
Total 10.642.398 Total
Rata-rata durasi kewajiban manfaat pasti adalah 6,8 The average duration of defined benefit obligations is
tahun, dan kewajiban iuran pasti 6,9 tahun pada 6.8 years, and the fixed contribution obligations are 6.9
tanggal 31 Desember 2025. years as of 31 December 2025.
Perhitungan aktuaria atas liabilitas manfaat pensiun The actuarial calculation on pension benefits liability for
untuk Bank saja pada tanggal 31 Desember 2025 dan Bank only as of 31 December 2025 and 2024 were
2024 didasarkan atas perhitungan aktuaria untuk based on actuarial calculation for the year ended
tahun yang berakhir pada tanggal 31 Desember 2025 31 December 2025 and 31 December 2024 as stated in
dan 31 Desember 2024 yang tercantum pada laporan the reports from the Actuarial Consulting Office Halim &
dari Aktuaria Halim & Rekan dan Aktuaria Enny Diah Rekan and Enny Diah Awal dated 2 January 2026 and
Awal pada tanggal 2 Januari 2026 dan 27 Desember 27 December 2024 using the Projected Unit Credit
2024 dengan metode Projected Unit Credit. method.
Penyisihan atas tunjangan masa kerja pegawai pada Provision for employee service entitlements of
tanggal 31 Desember 2025 Entitas Anak telah dihitung Subsidiaries as of 31 December 2025 were calculated
oleh aktuaria independen sebagaimana tercantum by an independent actuary as included in the
dalam laporan aktuaria independen sebagai berikut: independent actuarial report as follows:
Nama Entitas Anak/ Aktuaria independen/
Name of Subsidiaries Independent actuary 2025
Kantor Konsultan Aktuaria Steven & Mourits/ 5 Januari/
PT Bank Syariah Indonesia Tbk Steven & Mourits Actuarial Consultant Office January 2026
Kantor Konsultan Aktuaria Steven & Mourits/ 5 Januari/
PT Mandiri Sekuritas Steven & Mourits Actuarial Consultant Office January 2026
Kantor Konsultan Aktuaria Nandi dan Sutama/ 2 Januari/
PT Bank Mandiri Taspen Nandi and Sutama Actuarial Consultant Office January 2026
Kantor Konsultan Aktuaria Steven & Mourits/ 2 Januari/
PT Mandiri Tunas Finance Steven & Mourits Actuarial Consultant Office January 2026
Kantor Konsultan Aktuaria Steven & Mourits/ 6 Januari/
PT AXA Mandiri Financial Services Steven & Mourits Actuarial Consultant Office January 2026
Kantor Konsultan Aktuaria Bambang Sudrajad/ 31 Desember/
PT Mandiri Utama Finance Bambang Sudrajad Actuarial Consultant Office December 2025
386
Page 1401
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Sensitivitas dari kewajiban imbalan pasti terhadap The sensitivity of the defined benefit obligation to changes
perubahan asumsi aktuaria adalah sebagai berikut in actuarial assumptions are as follows (Bank Mandiri
(Bank Mandiri saja) (tidak diaudit): only) (unaudited):
31 Desember 2025/
31 December 2025
Perubahan asumsi: Changes of assumptions:
Kenaikan 1% tingkat diskonto (2.475.575) 1% increase in discount rate
Penurunan 1% tingkat diskonto 2.818.395 1% decrease in discount rate
Kenaikan 1% tingkat gaji 2.974.850 1% increase in salary rate
Penurunan 1% tingkat gaji (2.371.254) 1% decrease in salary rate
52. BEBAN OPERASIONAL LAINNYA - LAIN-LAIN - 52. OTHER OPERATING EXPENSES - OTHERS - NET
NETO
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Premi asuransi untuk program Insurance premiums on third party
penjaminan dana nasabah 3.842.673 3.301.573 funds guarantee program
Beban provisi dan komisi 3.090.316 1.222.846 Fees and commissions expenses
Beban terkait dengan transaksi Fees related to credit card and
ATM dan kartu kredit 1.723.034 954.291 ATM transaction
Iuran regulator 1.073.393 1.087.973 Regulator fee
Beban unwinding polis Unwinding expense
asuransi 122.384 - insurance policy
Beban transaksi RTGS, remittance Fees from RTGS, remittance and
dan kliring 103.592 76.964 clearing transactions
Beban keanggotaan 76.240 65.249 Membership fee
Kompensasi tenaga pemasaran Insurance marketing personnel
asuransi - 147.776 compensation
Fee bancassurance - 120.472 Bancassurance fee
Komisi asuransi kelompok - 99.868 Group insurance commisions
Lain-lain 495.038 1.023.038 Others
10.526.670 8.100.050
Lain-lain terutama terdiri dari beban transaksi Others mainly consist of securities trading transaction
perdagangan efek dan beban administrasi bank. expenses and bank administration expenses.
53. PENDAPATAN/(BEBAN) BUKAN OPERASIONAL - 53. NON-OPERATING (EXPENSE)/INCOME - NET
NETO
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Laba atas penjualan aset tetap 2.277 2.835 Gain on sale of fixed assets
Lain-lain - neto 104.547 341.056 Others - net
Neto 106.824 343.891 Net
387
Page 1402
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
54. KOMITMEN DAN KONTINJENSI 54. COMMITMENTS AND CONTINGENCIES
Akun-akun di bawah ini merupakan akun yang dicatat The following accounts represent accounts which are
di laporan posisi keuangan konsolidasian ekstra- recorded on off-balance sheet:
komtabel (off balance sheet):
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
KOMITMEN COMMITMENTS
Liabilitas komitmen: Commitment payables:
Fasilitas kredit yang diberikan
yang belum digunakan*) Unused loan facilities*)
Pihak berelasi (Catatan 56) (128.582.195) (107.740.421) Related parties (Note 56)
Pihak ketiga (155.385.582) (159.489.452) Third parties
(283.967.777) (267.229.873)
Letter of credit yang tidak dapat
dibatalkan yang masih Outstanding irrevocable
berjalan (Catatan 31): letter of credit (Note 31):
Pihak berelasi (Catatan 56) (13.182.139) (9.905.951) Related parties (Note 56)
Pihak ketiga (10.049.643) (12.533.712) Third parties
(23.231.782) (22.439.663)
Liabilitas komitmen - neto (307.199.559) (289.669.536) Commitment payables - net
KONTINJENSI CONTINGENCIES
Tagihan kontinjensi: Contingent receivables:
Garansi yang diterima dari Guarantees received from
bank lain 64.031.673 50.383.762 other banks
Pendapatan bunga dalam Interest receivable on
penyelesaian 12.424.085 10.912.104 non-performing assets
Lain-lain 34.471 34.411 Others
76.490.229 61.330.277
Liabilitas kontinjensi: Contingent payables:
Garansi yang diberikan dalam bentuk: Guarantees issued in the form of:
Bank garansi (Catatan 31): Bank guarantees (Note 31):
Pihak berelasi (Catatan 56) (46.002.464) (37.567.187) Related parties (Note 56)
Pihak ketiga (120.037.908) (100.990.316) Third parties
(166.040.372) (138.557.503)
Standby letter of credit (Catatan 31) Standby letter of credit (Note 31)
Pihak berelasi (Catatan 56) (9.819.236) (5.281.006) Related parties (Note 56)
Pihak ketiga (8.540.555) (7.027.683) Third parties
(18.359.791) (12.308.689)
Lain-lain (4.796.785) (4.072.541) Others
Total (189.196.948) (154.938.733) Total
Liabilitas kontinjensi - neto (112.706.719) (93.608.456) Contingent payables - net
(419.906.278) (383.277.992)
*) *)
Termasuk fasilitas kredit committed dan uncommitted yang belum digunakan. Include unused committed and uncommitted loans facilities
388
Page 1403
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
55. TRANSAKSI-TRANSAKSI MATA UANG ASING 55. FOREIGN CURRENCY TRANSACTIONS
Nilai wajar dari transaksi berjangka dan swap The fair value of forward and cross currency swap
pertukaran mata uang asing disajikan dalam laporan transactions are presented as derivative
posisi keuangan konsolidasian sebagai receivables/payables in the consolidated statement of
tagihan/liabilitas derivatif (Catatan 11). financial position (Note 11).
Rincian transaksi pembelian dan penjualan tunai spot Details of the outstanding buy and sell foreign currency
mata uang asing (Bank Mandiri saja, tidak terdapat spot transactions (Bank Mandiri only, there are no spot
transaksi spot pada Entitas Anak): transactions in Subsidiaries) are as follows:
31 Desember 2025/31 December 2025
Spot - Beli/Spot - Buy Spot - Jual/Spot - Sell
Mata uang
asal Mata uang asal
(nilai penuh)/ Setara (nilai penuh)/ Setara
Original Rupiah/ Original Rupiah/
currency Rupiah currency Rupiah
Mata uang asal (full amount) equivalent (full amount) equivalent Original currency
Dolar Amerika Serikat 388.958.008 6.485.875 312.555.288 5.211.859 United States Dollar
Lain-lain*) 1.583.073 1.624.290 Others*)
8.068.948 6.836.149
31 Desember 2024/31 December 2024
Spot - Beli/Spot - Buy Spot - Jual/Spot - Sell
Mata uang
asal Mata uang asal
(nilai penuh)/ Setara (nilai penuh)/ Setara
Original Rupiah/ Original Rupiah/
currency Rupiah currency Rupiah
Mata uang asal (full amount) equivalent (full amount) equivalent Original currency
Dolar Amerika Serikat 203.626.162 3.277.363 274.513.807 4.418.300 United States Dollar
Lain-lain*) 236.220 909.569 Others*)
3.513.583 5.327.869
*)
Terdiri dari berbagai mata uang asing. *) Consist of various currencies
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri and
Mandiri dan Entitas Anak melakukan transaksi dengan Subsidiaries entered into certain transactions with the
pihak berelasi karena hubungan kepemilikan dan/atau parties which are related to the management and/or
kepengurusan. owned by the same shareholders.
Seluruh transaksi yang signifikan dengan pihak-pihak All significant transactions with related parties have met
berelasi dilakukan dengan kebijakan dan syarat yang the agreed terms and conditions (Note 2f).
telah disepakati bersama (Catatan 2f).
389
Page 1404
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Transaksi usaha yang signifikan dengan pihak-pihak Significant transactions with related parties are as
berelasi sebagai berikut: follows:
Hubungan pihak berelasi sebagai pemegang Related party relationship as the controlling
saham utama: shareholder:
Pemerintah Republik Indonesia melalui The Government of Republic of Indonesia through the
Kementerian. Ministry.
Sifat dari transaksi lain antara lain adalah efek-efek, Nature of other transactions are marketable
obligasi pemerintah, kredit yang diberikan dan securities, government bonds, loans and sharia
piutang/pembiayaan syariah, simpanan dari receivables/financing, deposits from customers, fund
nasabah, pinjamanan yang diterima dan fasilitas borrowings and unused loan facilities.
kredit yang diberikan yang belum digunakan.
Hubungan pihak berelasi oleh karena Related parties relationship by ownership and/or
kepemilikan dan/atau kepengurusan: management:
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Bank Mandiri sebagai pendiri/Bank Mandiri as a founder
1 Dana Pensiun Bank Mandiri 3 Dana Pensiun Bank Mandiri Dua 5 Dana Pensiun Bank Mandiri Empat
2 Dana Pensiun Bank Mandiri Satu 4 Dana Pensiun Bank Mandiri Tiga
b. Dikendalikan oleh Dana Pensiun Bank Mandiri (sejak tanggal 19 Desember 2013)/Controlled by Dana Pensiun Bank Mandiri (since
19 December 2013)
6 PT Bumi Daya Plaza 7 PT Pengelola Investama Mandiri 8 PT Usaha Gedung Mandiri
c. Dikendalikan oleh Dana Pensiun Bank Mandiri Satu/Controlled by Dana Pensiun Bank Mandiri Satu
9 PT Estika Daya Mandiri
d. Dikendalikan oleh Dana Pensiun Bank Mandiri Dua/Controlled by Dana Pensiun Bank Mandiri Dua
10 PT Asuransi Staco Mandiri
(sebelumnya PT Asuransi Staco
Jasapratama)
e. Dikendalikan oleh Dana Pensiun Bank Mandiri Tiga/Controlled by Dana Pensiun Bank Mandiri Tiga
11 PT Mulia Sasmita Bhakti
f. Dikendalikan oleh Dana Pensiun Bank Mandiri Empat/Controlled by Dana Pensiun Bank Mandiri Empat
12 PT Krida Upaya Tunggal 13 PT Wahana Optima Permai
g. Dipengaruhi secara signifikan oleh Bank Mandiri/Significantly influenced by Bank Mandiri
14 Koperasi Kesehatan Pegawai dan
Pensiunan Bank Mandiri
(Mandiri Healthcare)
Sifat dari transaksi dengan pihak-pihak berelasi Nature of related party transaction consists of
antara lain adalah penyertaan saham, kredit yang investment in shares, loans and sharia
diberikan dan piutang/pembiayaan syariah, receivables/financing, customer deposits, bank
simpanan dari nasabah, bank garansi, efek-efek guarantees, debt securities issued, fund borrowings
yang diterbitkan, pinjaman dan efek-efek and subordinated loans.
subordinasi.
390
Page 1405
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Transaksi usaha yang signifikan dengan pihak-pihak Significant transactions with related parties are as
berelasi sebagai berikut: (lanjutan) follows: (continued)
Hubungan pihak berelasi dengan entitas Related parties relationship with government
Pemerintah: related entities:
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise
1 Demi Bahtera Laju Abadi Pte. Ltd. 51 PT Asuransi Jasaraharja Putera 101 PT Brantas Prospek Enjineering
2 EPC Energy Singapore Pte. Ltd 52 PT Asuransi Jasindo Syariah 102 PT Brantas Prospek Mandiri
3 Etablissments Maurel et Prom 53 PT Asuransi Jiwa IFG 103 PT Brass Bahtera Laju Abadi
PT BRI Asuransi Indonesia (BRI
4 Indometal London Limited 54 PT Asuransi Jiwa Taspen 104
Insurance)
KSO Hutama – Wika – Adipatria
5 55 PT Asuransi Kredit Indonesia 105 PT BRI Manajemen Investasi
(Irigasi Kapuas)
PT Asuransi Tugu Pratama PT BRI Multifinance Indonesia (BRI
6 Makassar Coastal City 56 106
Indonesia Tbk Finance)
7 MIND ID Trading Pte. Ltd. 57 PT Badak NGL 107 PT Bromo Steel Indonesia
Pertamina Hulu Energi Offshore
8 58 PT Bahana Artha Ventura 108 PT Bukit Asam Banko
North West Java LLC.
Pertamina International Marketing &
9 59 PT Bahana Securities 109 PT Bukit Asam Medika
Distribution
PT Bahana TCW Investment
10 Pertamina International Timor S.A. 60 110 PT Bukit Asam Prima
Management
PGAS Telecommunication
11 61 PT Bakti Timah Medika 111 PT Bukit Asam Tbk
International Pte. Ltd.
12 PT Abipraya Nusantara Energi 62 PT Balai Lelang Artha Gasia 112 PT Bukit Energi Investama
13 PT Adhi Commuter Properti 63 PT Balai Pustaka 113 PT Bukit Energi Servis Terpadu
14 PT Adhi Jalintim Riau 64 PT Banggai Bahtera Laju Abadi 114 PT Bukit Multi Investama
15 PT Adhi Persada Beton 65 PT Bangkit Bahtera Laju Abadi 115 PT Bukit Multi Properti
16 PT Adhi Persada Gedung 66 PT Bangun Prima Jambi Energi 116 PT Bukit Prima Bahari
17 PT Adhi Persada Properti 67 PT Bank Hibank Indonesia 117 PT Buma Cima Nusantara
PT Bank Raya Indonesia Tbk
18 PT Administrasi Medika 68 118 PT Bumi Sawindo Permai
(Raya)
19 PT Aero Globe Indonesia 69 PT Bantas Nipajaya Energi 119 PT Cibaliung Sumber Daya
20 PT Aero Systems Indonesia 70 PT Banyan Koalindo Lestari 120 PT Cibitung Tj.Priok Port Tollways
21 PT Aero Wisata 71 PT Barung Bahtera Laju Abadi 121 PT Cinere Serpong Jaya
22 PT Aerofood Indonesia 72 PT Batubara Bukit Kendi 122 PT Ciptanugrah Indonesia
23 PT Aerojasa Cargo 73 PT Baturaja Multi Usaha 123 PT Citilink Indonesia
24 PT Aerojasa Perkasa 74 PT Belitung Intipermai 124 PT Citra Lautan Teduh
25 PT Aerotrans Services Indonesia 75 PT Benggala Bahtera Laju Abadi 125 PT Citra Tobindo Sukses Perkasa
26 PT Agro Medika Nusantara 76 PT Bepondi Bahtera Laju Abadi 126 PT Cogindo Daya Bersama
27 PT Agro Sinergi Nusantara 77 PT Berdikari 127 PT Collega Inti Pratama
28 PT Akses Pelabuhan Indonesia 78 PT Berdikari Logistik Indonesia 128 PT Cut Meutia Medika Nusantara
29 PT Alam Lestari Nusantara 79 PT Berdikari United Livestock 129 PT Dahana
30 PT Alor Bahtera Laju Abadi 80 PT Berkah Cenning Tebu 130 PT Damanusa Bahtera Laju Abadi
31 PT Alur Pelayaran Barat Surabaya 81 PT Berkah Industri Mesin Angkat 131 PT Damar Bahtera Laju Abadi
32 PT Aneka Tambang Tbk 82 PT Berkah Multi Cargo 132 PT Danareksa Capital
33 PT Angkasa Pura Aviasi 83 PT Berlian Jasa Terminal Indonesia 133 PT Danareksa Finance
34 PT Angkasa Pura Hotel 84 PT Berlian Manyar Sejahtera 134 PT Dasaplast Nusantara
35 PT Angkasa Pura Indonesia 85 PT BGR Logistik Indonesia 135 PT Dayamitra Telekomunikasi
36 PT Angkasa Pura Logistic 86 PT Bhirawa Steel 136 PT Dharma Lautan Nusantara
37 PT Angkasa Pura Property 87 PT Bima Sepaja Abadi 137 PT Dirgantara Indonesia
38 PT Angkasa Pura Retail 88 PT BNI Asset Management 138 PT Dok dan Perkapalan Air Kantung
39 PT Angkasa Pura Sarana Digital 89 PT BNI Life Insurance 139 PT Dok dan Perkapalan Waiame
40 PT Angkasa Pura Solusi Integra 90 PT BNI Modal Ventura 140 PT Dwimitra Enggang Khatulistiwa
PT Electronic Data Interchange
41 PT Angkasa Pura Support 91 PT BNI Sekuritas 141
Indonesia
42 PT Antam Resourcindo 92 PT Borneo Alumina Indonesia 142 PT Elnusa Daya Kreatif
43 PT Ararkula Bahtera Laju Abadi 93 PT Borneo Edo International 143 PT Elnusa Fabrikasi Konstruksi
44 PT Aroma Cipta Anugrahtama 94 PT Brantas Adya Surya Energi 144 PT Elnusa Geosains Indonesia
45 PT Artha Daya Coalindo 95 PT Brantas Cakrawala Energi 145 PT Elnusa Oilfield Services
46 PT Aru Bahtera Laju Abadi 96 PT Brantas Energi 146 PT Elnusa Petrofin
47 PT Askrindo Mitra Utama 97 PT Brantas Energi Mandiri 147 PT Elnusa Tbk
48 PT Asuransi Asei Indonesia 98 PT Brantas Hidro Energi 148 PT Elnusa Trans Samudera
49 PT Asuransi BRI Life (BRI Life) 99 PT Brantas Mahalona Energi 149 PT Eltran Indonesia
50 PT Asuransi Jasa Indonesia 100 PT Brantas Prospek Energi 150 PT Emas Antam Indonesia
391
Page 1406
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Transaksi usaha yang signifikan dengan pihak-pihak Significant transactions with related parties are as
berelasi sebagai berikut: (lanjutan) follows: (continued)
Hubungan pihak berelasi dengan entitas Related parties relationship with government
Pemerintah: (lanjutan) related entities: (continued)
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise
151 PT Energi Agro Nusantara 191 PT Indonesia Asahan Aluminium 231 PT Jasamarga Akses Patimban
152 PT Energi Biomasa Indonesia 192 PT Indonesia Chemical Alumina 232 PT Jasamarga Bali Tol
PT Jasamarga Balikpapan
153 PT Energi Pelabuhan Indonesia 193 PT Indonesia Coal Resources 233
Samarinda
154 PT Energy Management Indonesia 194 PT Indonesia Comnets Plus 234 PT Jasamarga Gempol Pasuruan
155 PT Equiport Inti Indonesia 195 PT Indonesia Connectivity Investasi 235 PT Jasamarga Japek Selatan
156 PT Farmalab Indoutama 196 PT Indonesia Ferry Property 236 PT Jasamarga Jogja Bawen
157 PT Finnet Indonesia 197 PT Indonesia Kendaraan Terminal 237 PT Jasamarga Kualanamu Tol
PT Indonesia Papua Metal dan PT Jasamarga Kunciran
158 PT Gadang Hidro Energi 198 238
Mineral Cengkareng
159 PT Gag Nikel 199 PT Indonesian Air & Marine Supply 239 PT Jasamarga Manado Bitung
160 PT Gagas Energi Indonesia 200 PT Indopelita Aircraft Services 240 PT Jasamarga Ngawi Kertosono
161 PT Games Karya Nusantara 201 PT Industri Karet Nusantara 241 PT Jasamarga Pandaan Tol
PT Jasamarga Probolinggo
162 PT Gapura Angkasa 202 PT Industri Kemasan Semen Gresik 242
Banyuwangi
163 PT Garam 203 PT Industri Nabati Lestari 243 PT Jasamarga Related Business
PT Garuda Maintenance Facility
164 204 PT Infomedia Nusantara 244 PT Jasamarga Rest Area Batang
Aero Asia Tbk
165 PT GIEB Indonesia 205 PT Infomedia Solusi Humanika 245 PT Jasamarga Semarang Batang
PT Infrastruktur Telekomunikasi
166 PT GIH Indonesia 206 246 PT Jasamarga Solo Ngawi
Indonesia
167 PT Gitanusa Sarana Niaga 207 PT Inhutani I 247 PT Jasamarga Surabaya Mojokerto
PT Jasamarga Tollroad
168 PT Graha Investama Bersama 208 PT Inhutani V 248
Maintenance
169 PT Graha Sarana Duta 209 PT INKA Multi Solusi 249 PT Jasamarga Tollroad Operator
170 PT Graha Yasa Selaras 210 PT Inka Multi Solusi Trading 250 PT Jasamarga Transjawa Tol
171 PT Grahaniaga Tatautama 211 PT Intan Sejahtera Utama 251 PT Jembatan Nusantara
172 PT Griyaton Indonesia 212 PT integrasi aviasi solusi 252 PT Kalimantan Jawa Gas
173 PT Gunung Kendaik 213 PT Integrasi Logistik Cipta Solusi 253 PT Kalimantan Medika Nusantara
174 PT HaKaAston 214 PT International Mineral Capital 254 PT Kaltim Adhiguna Dermaga
175 PT Haleyora Powerindo 215 PT International Prima Coal 255 PT Kaltim Daya Mandiri
176 PT Hasta Kreasi Mandiri 216 PT Inti Konten Indonesia 256 PT Kaltim Industrial Estate
177 PT HK Infrastruktur 217 PT IPC Terminal Peti Kemas 257 PT Kaltim Jasa Sekuriti
178 PT HK Realtindo 218 PT ITDC Nusantara Properti 258 PT Kaltim Kariangau Terminal
179 PT Hotel Indonesia Group 219 PT ITDC Nusantara Utilitas 259 PT Karya Nusa Tujuh
180 PT Hotel Indonesia Natour 220 PT ITDC Nusantara Xplorin 260 PT Kawasan Berikat Nusantara
181 PT Hotel Indonesia Properti 221 PT Jalin Pembayaran Nusantara 261 PT Kawasan Industri Gresik
PT Kawasan Industri Kujang
182 PT Hutama Mambelim Trans Papua 222 PT Jalintim Adhi Abipraya 262
Cikampek
183 PT Hutama Marga Waskita 223 PT Jambi Prima Coal 263 PT Kawasan Industri Makassar
184 PT IAS Hospitality Indonesia 224 PT Jaminan Kredit Indonesia 264 PT Kawasan Industri Medan
PT Jaminan Pembiayaan Askrindo
185 PT IAS Properti Indonesia 225 265 PT Kawasan Industri Nusantara
Syariah
PT Kawasan Industri Terpadu
186 PT IAS Support Indonesia 226 PT Jasa Armada Indonesia 266
Batang
187 PT Indo Ridlatama Power 227 PT Jasa Prima Logistik 267 PT Kawasan Industri Wijayakusuma
188 PT Indofarma Global Medika 228 PT Jasa Raharja 268 PT KBN Graha Medika
189 PT Indofarma Tbk 229 PT Jasa Tirta Energi 269 PT KBN Prima Logistic
190 PT Indonesia Aluminium Alloy 230 PT Jasa Tirta Luhur 270 PT Kereta Api Logistik
392
Page 1407
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Transaksi usaha yang signifikan dengan pihak-pihak Significant transactions with related parties are as
berelasi sebagai berikut: (lanjutan) follows: (continued)
Hubungan pihak berelasi dengan entitas Related parties relationship with government
Pemerintah: (lanjutan) related entities: (continued)
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise (lanjutan/continued)
271 PT Kereta Api Pariwisata 311 PT Lintas Marga Jawa 351 PT Nusantara Regas
272 PT Kereta Api Properti Manajemen 312 PT Liran Bahtera Laju Abadi 352 PT Nusantara Sebelas Medika
273 PT Kereta Commuter Indonesia 313 PT LPP Agro Nusantara 353 PT Nusantara Sukses Investasi
274 PT Kertas Padalarang 314 PT mahakarya abadi prima 354 PT Nusantara Turbin Dan Propulsi
PT Kharisma Pemasaran Bersama PT Mandau Cipta Tenaga
275 315 355 PT Nutech Integrasi
Nusantara Nusantara
276 PT Kilang Pertamina Balikpapan 316 PT Marga Sarana Jabar 356 PT Optima Nusa Tujuh
277 PT Kilang Pertamina International 317 PT Marga Trans Nusantara 357 PT Paguntaka Cahaya Nusantara
278 PT Kimia Farma Apotek 318 PT Mega Citra Utama 358 PT PAL Indonesia
279 PT Kimia Farma Diagnostika 319 PT Menara Maritim Indonesia 359 PT PAL Marine Service
PT Kimia Farma Sungwun
280 320 PT Meratus Jaya Iron & Steel 360 PT Palawi Risorsis
Pharmacopia
281 PT Kimia Farma Tbk 321 PT Merese Mandalika Nusantara 361 PT PANN Pembiayaan Maritim
PT Kimia Farma Trading &
282 322 PT Metra Digital Investama 362 PT Patra Drilling Contractor
Distribution
283 PT Kliring Berjangka Indonesia 323 PT Metra Digital Media 363 PT Patra Jasa
PT Kliring Perdagangan Berjangka
284 324 PT Metranet 364 PT Patra Logistik
Indonesia
285 PT Kodja Terramarin 325 PT Metraplasa 365 PT Patra Nusa Data
286 PT Krakatau Baja Industri 326 PT MGPA Nusantara Jaya 366 PT Patra Trading
287 PT Krakatau Baja Konstruksi 327 PT Miangas Bahtera Laju Abadi 367 PT Pegadaian
288 PT Krakatau Bandar Samudera 328 PT Mirtasari Hotel Development 368 PT Pegadaian Galeri Dua Empat
289 PT Krakatau Engineering 329 PT Mitra Bisnis Madani 369 PT Pekanbaru Permai Propertindo
290 PT Krakatau Global Trading 330 PT Mitra Cipta Polasarana 370 PT Pelabuhan Bukit Prima
PT Krakatau Information
291 331 PT Mitra Dagang Madani 371 PT Pelabuhan Indonesia Investama
Technology
292 PT Krakatau Jasa Industri 332 PT Mitra Karya Prima 372 PT Pelabuhan Tanjung Priok
293 PT Krakatau Jasa Logistik 333 PT Mitra Kerinci 373 PT Pelayanan Energi Batam
294 PT Krakatau Jasa Samudera 334 PT Mitra Proteksi Madani 374 PT Pelayaran Bahtera Adhiguna
295 PT Krakatau Medika 335 PT Mitra Rajawali Banjaran 375 PT Pelayaran Energi Batam
296 PT Krakatau Niaga Indonesia 336 PT Mitra Tekno Madani 376 PT Pelindo Daya Sejahtera
PT Krakatau Perbengkelan dan
297 337 PT Mitra Tours and Travel 377 PT Pelindo Energi Logistik
Perawatan
298 PT Krakatau Pipe Industries 338 PT Mitra Utama Madani 378 PT Pelindo Husada Citra
299 PT Krakatau Sarana Infrastruktur 339 PT Mitrasraya Adhijasa 379 PT Pelindo Jasa Maritim
300 PT Krakatau Sarana Properti 340 PT Mitratani Dua Tujuh 380 PT Pelindo Marine Service
301 PT Krakatau Tirta Industri 341 PT Multi Terminal Indonesia 381 PT Pelindo Multi Terminal
PT Krakatau Tirta Operasi &
302 342 PT Multimedia Nusantara 382 PT Pelindo Properti Indonesia
Pemeliharaan
303 PT Lamong Energi Indonesia 343 PT Nindya Beton 383 PT Pelindo Solusi Logistik
304 PT Lamong Nusantara Gas 344 PT Nindya Karya 384 PT Pelindo Solusi Maritim
305 PT Lancarjaya Mandiri Abadi 345 PT Nuon Digital Indonesia 385 PT Pelindo Terminal Petikemas
306 PT Laras Astra Kartika 346 PT Nusa Dua Propertindo 386 PT Pelita Air Service
307 PT LEN Railway Systems 347 PT Nusa Karya Arindo 387 PT Pelita Bandar Nasional
308 PT LEN Rekaprima Semesta 348 PT Nusa Pratama Property 388 PT Pelita Indonesia Djaya
309 PT LEN Telekomunikasi Indonesia 349 PT Nusantara Batulicin 389 PT Pemalang Batang Toll Road
PT Pembangkitan Jawa Bali
310 PT Limbong Hidro Energi 350 PT Nusantara Medika Utama 390
Investindo
393
Page 1408
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Transaksi usaha yang signifikan dengan pihak-pihak Significant transactions with related parties are as
berelasi sebagai berikut: (lanjutan) follows: (continued)
Hubungan pihak berelasi dengan entitas Related parties relationship with government
Pemerintah: (lanjutan) related entities: (continued)
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise (lanjutan/continued)
PT Pembangunan Perumahan Tirta PT Pertamina Hulu Rokan – Blok
391 428 465 PT PIM Prima Medika
Riau Rokan/Rokan Block
392 PT Penajam Internasional Terminal 429 PT Pertamina Hulu Sanga Sanga 466 PT Pindad
PT Pertamina Internasional
393 PT Pendawa Lestari Perkasa 430 467 PT Pindad Enjiniring Indonesia
Eksplorasi dan Produksi
PT Pendidikan Maritim & Logistik
394 431 PT Pertamina International Shipping 468 PT Pindad International Logistic
Indonesia
PT Pengembangan Pariwisata
395 432 PT Pertamina Lubricants 469 PT Pindad Medika Utama
Indonesia
PT Pertamina Maintenance and
396 PT Pengerukan Indonesia 433 470 PT PINS Indonesia
Construction
PT Pertamina Malaysia Eksplorasi
397 PT Penjaminan Jamkrindo Syariah 434 471 PT PLN Batam
Produksi
398 PT Perhutani Anugerah Kimia 435 PT Pertamina Marine Engineering 472 PT PLN Batubara Investasi
399 PT Perikanan indonesia 436 PT Pertamina Marine Solution 473 PT PLN Batubara Niaga
400 PT Perjaya Bravo Energi 437 PT Pertamina Patra Niaga 474 PT PLN Electricity Services
401 PT Perkebunan Mitra Ogan 438 PT Pertamina Pedeve Indonesia 475 PT PLN Energi Gas
PT Perkebunan Nusantara I ( Eks PT Pertamina Petrochemical
402 439 476 PT PLN EPI
PTPN I, II, VII s.d. XII, dan XIV) Trading
PT Perkebunan Nusantara IV (Eks
403 440 PT Pertamina Port and Logistics 477 PT PLN Indonesia Geothermal
PTPN IV, V, VI, XIII)
404 PT Permata Graha Nusantara 441 PT Pertamina Power Indonesia 478 PT PLN Indonesia Power
PT Permodalan Nasional Madani PT PLN Indonesia Power
405 442 PT Pertamina Retail 479
(PNM) Renewables
406 PT Persada Sokka Tama 443 PT Pertamina Training & Consulting 480 PT PLN Nusa Daya
407 PT Perta Arun Gas 444 PT Pertamina Trans Kontinental 481 PT PLN Nusantara Power
PT PLN Nusantara Power
408 PT Pertagas Niaga 445 PT Pertani Property 482
Construction
409 PT Pertamedika Bali Hospital 446 PT Peruri Digital Security 483 PT PLN Nusantara Power Services
410 PT Pertamina Bina Medika IHC 447 PT Peruri Properti 484 PT PLN Nusantara Renewables
PT Pertamina Drilling Services
411 448 PT Peruri Wira Timur 485 PT PNM Investment Management
Indonesia
412 PT Pertamina Energy Terminal 449 PT Perusahaan Pengelola Aset 486 PT PNM Venture Capital
PT Perusahaan Perdagangan
413 PT Pertamina EP 450 487 PT Pos Logistik Indonesia
Indonesia
414 PT Pertamina EP Cepu 451 PT Pesona Indonesia Jaya 488 PT Pos Properti Indonesia
PT Pertamina EP Cepu ADK – Blok
415 Alas Dara Kemuning/ Alas Dara 452 PT Pesonna Indonesia Jaya 489 PT PP Energi
Kemuning Block
416 PT Pertamina Gas 453 PT Pesonna Optima Jasa 490 PT PP Infrastruktur
417 PT Pertamina Gas Negara Tbk 454 PT Petrokimia Gresik 491 PT PP Presisi Tbk
418 PT Pertamina Geothermal Energy 455 PT Petrokimia Kayaku 492 PT PP Properti Jababeka Residen
419 PT Pertamina Hulu Energi 456 PT Petronesia Benimel 493 PT PP Properti Tbk
PT Pertamina Hulu Energi Abar -
420 457 PT Petrosida Gresik 494 PT PP Semarang Demak
Blok Abar/Abar Block
PT Pertamina Hulu Energi Metana
421 Kalimantan B - Blok Sangatta 458 PT PG Rajawali I 495 PT PP Sinergi Banjaratma
II/Sangatta II Block
PT Pertamina Hulu Energi Metana
422 Sumatera 5 - Blok Muara Enim 459 PT PG Rajawali II 496 PT PP Urban
II/Muara Enim II Block
PT Pertamina Hulu Energi OSES -
423 460 PT PGAS Solution 497 PT PPA Finance
Blok OSES/OSES Block
PT Pertamina Hulu Energi W
PT PGAS Telekomunikasi
424 Madura Offshore - Blok West 461 498 PT PPA Kapital
Nusantara
Madura/West Madura Block
425 PT Pertamina Hulu Indonesia 462 PT PGN LNG Indonesia 499 PT Pratama Mitra Sejati
PT Pertamina Hulu Kalimantan
426 463 PT Phapros Tbk 500 PT Prima Armada Raya
Timur
PT PHE Metana Sumatera Tanjung
427 PT Pertamina Hulu Mahakam 464 501 PT Prima Bara Indonesia
Enim
394
Page 1409
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Transaksi usaha yang signifikan dengan pihak-pihak Significant transactions with related parties are as
berelasi sebagai berikut: (lanjutan) follows: (continued)
Hubungan pihak berelasi dengan entitas Related parties relationship with government
Pemerintah: (lanjutan) related entities: (continued)
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise (lanjutan/continued)
502 PT Prima Husada Cipta Medan 543 PT Rolas Nusantara Tambang 584 PT Semen Indonesia Logistik
503 PT Prima Indonesia Logistik 544 PT Rumah Sakit Pelabuhan 585 PT Semen Padang
PT Prima Layanan Nasional
504 545 PT Rumah Sakit Pelni 586 PT Semen Tonasa
Enjiniring
PT Prima Layanan Niaga Suku
505 546 PT Sabre Travel Network Indonesia 587 PT Senggigi Pratama internasional
Cadang
506 PT Prima Medica Nusantara 547 PT Sahung Brantas Energi 588 PT Sepatim Batamtama
507 PT Prima Multi Terminal 548 PT Saka Eksplorasi Baru 589 PT Sepoetih Daya Prima
508 PT Prima Pengembangan Kawasan 549 PT Saka Eksplorasi Ventura 590 PT SI International Trading Pte, Ltd
509 PT Prima Power Nusantara 550 PT Saka Energi Bangkanai Barat 591 PT SIER Puspa Utama
510 PT Prima Terminal Petikemas 551 PT Saka Energi Indonesia 592 PT Sigma Cipta Caraka
511 PT Propernas Griya Utama 552 PT Saka Energi Sepinggan 593 PT Sigma Cipta Utama
512 PT Pupuk Indonesia Logistik 553 PT Saka Energi Sepinggan Timur 594 PT Sigma Mitra Sejati
513 PT Pupuk Indonesia Niaga 554 PT Sang Hyang Seri 595 PT Sigma Utama
514 PT Pupuk Indonesia Pangan 555 PT Sarana Bandar Logistik 596 PT Sinergi Colomadu
515 PT Pupuk Indonesia Utilitas 556 PT Sarana Bandar Nasional 597 PT Sinergi Gula Nusantara
PT Sinergi Informatika Semen
516 PT Pupuk Iskandar Muda 557 PT Sarana Bengkulu Ventura 598
Indonesia
517 PT Pupuk Kalimantan Timur 558 PT Sarana Jabar Ventura 599 PT Sinergi Mitra Investama
518 PT Pupuk Kujang 559 PT Sarana Jakarta Ventura 600 PT Sinergi Mitra Lestari Indonesia
519 PT Pupuk Sriwidjaja Palembang 560 PT Sarana Jambi Ventura 601 PT Sinergi Mitra Operasi Rembang
520 PT Puspetindo 561 PT Sarana Jateng Ventura 602 PT Sinergi Perkebunan Nusantara
521 PT Pusri Agro Lestari 562 PT Sarana Jatim Ventura 603 PT Sinkona Indonesia Lestari
522 PT Putra Suralaya Indotenaga 563 PT Sarana Kalbar Ventura 604 PT Sintas Kurama Perdana
523 PT Putra Wijayakusuma Sakti 564 PT Sarana Kalsel Ventura 605 PT Solusi Bangun Andalas
524 PT Railink 565 PT Sarana Kalteng Ventura 606 PT Solusi Bangun Beton
525 PT Rajawali Citramass 566 PT Sarana Kaltim Ventura 607 PT Solusi Bangun Indonesia
526 PT Rajawali Nusindo 567 PT Sarana Papua Ventura 608 PT Solusi Energy Nusantara
527 PT Rajawali Tanjungsari Enjiniring 568 PT Sarana Riau Ventura 609 PT Sri Pamela Medika Nusantara
528 PT Rantepao Hidro Energi 569 PT Sarana Sulsel Ventura 610 PT Sucofindo
PT READYMIX CONCRETE
529 570 PT Sarana Sulut Ventura 611 PT Sucofindo Advisory Utama
INDONESIA
530 PT Reasuransi Nasional Indonesia 571 PT Sarana Surakarta Ventura 612 PT Sucofindo Episi
531 PT Reasuransi Syariah Indonesia 572 PT Sari Valuta Asing 613 PT Sumberdaya Arindo
PT Surabaya Industrial Estate
532 PT Rekadaya Elektrika Consult 573 PT Sarinah 614
Rungkut
533 PT Rekaindo Global Jasa 574 PT Satria Bahana Sarana 615 PT Suralaya Indo Tenaga
PT Surveyor Carbon Consulting
534 PT Rekayasa Cakrawala Resources 575 PT SBI Bangun Nusantara 616
Indonesia
535 PT Rekayasa Industri 576 PT Sei Mangkei Nusantara Tiga 617 PT Surveyor Indonesia
PT Rekayasa Industri Engineering &
536 577 PT Semen Baturaja Tbk 618 PT Surya Energi Indotama
Construction
537 PT Rekind Daya Mamuju 578 PT Semen Gresik 619 PT Swadarma Sarana Informatika
PT Synergy Risk Management
538 PT Reksa Sentosa Dinamika 579 PT Semen Indogreen Sentosa 620
Consultant
539 PT Reska Multi Usaha 580 PT Semen Indonesia Aceh 621 PT Tanjung Alam Jaya
540 PT Riset Perkebunan Nusantara 581 PT Semen Indonesia Beton 622 PT Tanjung Emas Daya Sejahtera
541 PT Rolas Nusantara Mandiri 582 PT Semen Indonesia Distributor 623 PT Taspen Abadi Sentosa
PT Telekomunikasi Indonesia
542 PT Rolas Nusantara Medika 583 PT Semen Indonesia International 624
International
395
Page 1410
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Transaksi usaha yang signifikan dengan pihak-pihak Significant transactions with related parties are as
berelasi sebagai berikut (lanjutan): follows: (continued)
Hubungan pihak berelasi dengan entitas Related parties relationship with government
Pemerintah (lanjutan): related entities: (continued)
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise (lanjutan/continued)
625 PT Telekomunikasi Selular 647 PT Transjawa Paspro Jalan Tol 669 PT Widar Mandripa Indonesia
626 PT Telemedia Dinamika Sarana 648 PT Tugu Pratama Interindo 670 PT Widya Tirta Selaras
627 PT Telkom Akses 649 PT Tugu Reasuransi Indonesia 671 PT Wijaya Karya Aspal
PT Wijaya Karya Bangunan Gedung
628 PT Telkom Data Ekosistem 650 PT TWC BP dan RB 672
Tbk
629 PT Telkom Infrastruktur Indonesia 651 PT United Tractors Semen Gresik 673 PT Wijaya Karya Beton Tbk
630 PT Telkom Landmark Tower 652 PT Varia Usaha Bahari 674 PT Wijaya Karya Bitumen
PT Wijaya Karya Industri dan
631 PT Telkom Satelit Indonesia 653 PT Varia Usaha Beton 675
Konstruksi
632 PT Telkomsel Ekosistem Digital 654 PT Varia Usaha Dharma Segara 676 PT Wijaya Karya Komponen Beton
633 PT Telkomsel Mitra Inovasi 655 PT Varia Usaha Fabrikasi 677 PT Wijaya Karya Realty
634 PT Tembakau Deli Medica 656 PT Varia Usaha Lintas Segara 678 PT Wijaya Karya Rekayasa Konstruksi
635 PT Terang Wahana Hijau 657 PT Waskita Beton Precast Tbk 679 PT WIKA Krakatau Beton
636 PT Terminal Petikemas Surabaya 658 PT Waskita Bumi Wira 680 PT WIKA Pracetak Gedung
637 PT Terminal Teluk Lamong 659 PT Waskita Fim Perkasa Realti 681 PT WIKA Serang Panimbang
638 PT Tiar Daya Hidro 660 PT Waskita Karya Infrastruktur 682 PT WIKA Tirta Jaya Jatiluhur
639 PT Timah Agro Manunggal 661 PT Waskita Karya Realty 683 PT Wisma Seratus Sejahtera
640 PT Timah Industri 662 PT Waskita Modern Realti 684 PT Yasa Industri Nusantara
641 PT Timah Investasi Mineral 663 PT Waskita Sangir Energi 685 PT. Mitra Transaksi Indonesia
642 PT Timah Karya Persada Properti 664 PT Waskita Sriwijaya Tol 686 Saka Indonesia Pangkah BV
643 PT Timah Tbk 665 PT Waskita Toll Road 687 Saka Pangkah LLC
644 PT Tirta Tangsel Mandiri 666 PT Waskita Transjawa Tol Road 688 Timah International Investment
645 PT Tracon Industri 667 PT Waskita Wado Energi
646 PT Trans Optima Luhur 668 PT Wege Solusi Proklamasi
b. Entitas Asosiasi dari BUMN/Associate Company of State Owned Enterprise
689 PT Asuransi Jiwa Inhealth PT Jakarta Industrial Estate
698 707 PT Menara Antam Sejahtera
Indonesia Pulogadung
690 PT Jasamarga Jalanlayang
PT Bandara Internasional Batam 699 708 PT Minahasa Brantas Energi
Cikampek
691 PT Belawan New Container PT New Priok Container Terminal
700 PT Jasamarga Jogja Solo 709
Terminal One
692 PT Biro Klasifikasi Indonesia 701 PT Jasamarga Pandaan Malang 710 PT Petro Jordan Abadi
693 PT BRI Danareksa Sekuritas 702 PT Kalimantan Agro Nusantara 711 PT Petrokopindo Cipta Selaras
694 PT Fintek Karya Nusantara 703 PT Krakatau Posco 712 PT Prima Citra Nutrindo
695 PT Freeport Indonesia 704 PT Krakatau Semen Indonesia 713 PT Vale Indonesia Tbk
696 PT Krakatau Wajatama Osaka Steel
PT Indo Pusaka Berau 705
Marketing
697 PT Industri Baterai Indonesia 706 PT Marga Mandalasakti
c. Ventura Bersama
714 Waskita - KMP
d. Badan Usaha Milik Negara/State Owned Enterprise
PT Bahana Pembinaan Usaha
715 Perum Bulog 725 Perum Produksi Film Negara 735
Indonesia (Persero)
PT Bank Negara Indonesia (Persero)
716 Perum Damri 726 PT Adhi Karya (Persero) Tbk 736
Tbk
PT Agrinas Jaladri Nusantara
PT Bank Rakyat Indonesia (Persero)
717 Perum Jasa Tirta I 727 (Persero) (dahulu PT Virama 737
Tbk
Karya (Persero))
PT Agrinas Palma Nusantara
PT Bank Tabungan Negara (Persero)
718 Perum Jasa Tirta II 728 (Persero) (dahulu PT Indra Karya 738
Tbk
(Persero))
PT Agrinas Pangan Nusantara
Perum Lembaga Kantor Berita
719 729 (Persero) (dahulu PT Yodya Karya 739 PT Barata Indonesia (Persero)
Nasional Antara
(Persero))
720 Perum LPPNPI 730 PT Amarta Karya (Persero) 740 PT BioFarma (Persero)
Perum Percetakan Negara
721 731 PT ASABRI (Persero) 741 PT Boma Bisma Indra (Persero)
Republik Indonesia
Perum Percetakan Uang Republik
722 732 PT ASDP Indonesia Ferry (Persero) 742 PT Brantas Abipraya (Persero)
Indonesia
723 Perum Perhutani 733 PT Asuransi Jiwasraya (Persero) 743 PT Danareksa (Persero)
PT Aviasi Pariwisata Indonesia
724 Perum Perumnas 734 744 PT Djakarta Lloyd (Persero)
(Persero)
396
Page 1411
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Transaksi usaha yang signifikan dengan pihak-pihak Significant transactions with related parties are as
berelasi sebagai berikut: (lanjutan) follows: (continued)
Hubungan pihak berelasi dengan entitas Related parties relationship with Government
Pemerintah: (lanjutan) related entities: (continued)
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
d. Badan Usaha Milik Negara (lanjutan)/State Owned Enterprise (continued)
PT Dok dan Perkapalan Kodja
745 757 PT LEN Industri (Persero) 768 PT Primissima (Persero)
Bahari (Persero)
PT Dok dan Perkapalan Surabaya PT Mineral Industri Indonesia
746 758 769 PT Pupuk Indonesia (Persero)
(Persero) (Persero)
PT Garuda Indonesia (Persero) PT Rajawali Nusantara Indonesia
747 759 PT PANN (Persero) 770
Tbk (Persero)
PT Reasuransi Indonesia Utama
748 PT Hutama Karya (Persero) 760 PT PDI Pulau Batam (Persero) 771
(Persero)
749 PT Indah Karya (Persero) 761 PT Pelabuhan Indonesia (Persero) 772 PT Semen Indonesia (Persero) Tbk
PT Industri Kapal Indonesia PT Pelayaran Nasional Indonesia
750 762 773 PT Semen Kupang Indonesia
(Persero) (Persero)
PT Pembangunan Perumahan
751 PT Industri Kereta Api (Persero) 763 774 PT Taspen (Persero)
(Persero) Tbk
PT Perkebunan Nusantara III
752 PT Industri Nuklir Indonesia 764 775 PT Telkom Indonesia (Persero) Tbk
(Persero)
PT Industri Telekomunikasi
753 765 PT Pertamina (Persero) 776 PT Varuna Tirta Prakasya (Persero)
Indonesia (Persero)
PT Perusahaan Listrik Negara
754 PT Jasa Marga (Persero) Tbk 766 777 PT Waskita Karya (Persero) Tbk
(Persero)
755 PT Kereta Api Indonesia (Persero) 767 PT Pos Indonesia (Persero) 778 PT Wijaya Karya (Persero) Tbk
756 PT Krakatau Steel (Persero) Tbk
e. Lembaga Jaminan Sosial/Social Security Institution
Perusahaan Penerbit SBSN
779 BPJS Kesehatan 780 BPJS Ketenagakerjaan 781
Indonesia
f. Lembaga Keuangan/Financial Institution
Lembaga Pembiayaan Ekspor PT Sarana Multi Infrastruktur
782 784 PT Indonesia Infrastruktur Finance 786
Indonesia (Persero)
Lembaga Pengelola Investasi PT Penjaminan Infrastruktur
783 785 787 PT Sarana Multigriya Finansial
(Indonesia Investment Authority) Indonesia
g. Entitas Berelasi Lainnya/Others Related Entity
Badan Pengelola Investasi (BPI) PT Danantara Asset Management PT Danantara Investment
788 790 791
Danantara (DAM) Management (DIM)
789 PT Bina Karya (Persero)
Sifat dari transaksi dengan pihak-pihak berelasi Nature of transactions with government related
entitas pemerintah antara lain adalah giro pada entities are current accounts with other banks,
bank lain, penempatan pada bank lain, efek-efek, placements with other banks, marketable securities,
obligasi pemerintah, tagihan lainnya - transaksi government bonds, other receivables - trade
perdagangan, tagihan atas efek-efek yang dibeli transaction, securities purchased under agreements
dengan janji dijual kembali, tagihan derivatif, kredit to resell, derivative receivables, loans and sharia
yang diberikan dan piutang/pembiayaan syariah, receivables/financing, consumer financing
piutang pembiayaan konsumen, tagihan akseptasi, receivables, acceptance receivables, investment in
penyertaan saham, simpanan dari nasabah, shares, deposit from customers, deposits from other
simpanan dari bank lain, liabilitas derivatif, liabilitas bank, derivative liabilities, acceptance payables, debt
akseptasi, efek-efek yang diterbitkan, pinjaman securities issued, fund borrowings, subordinated loans
yang diterima, pinjaman dan efek-efek subordinasi, and marketable securities, temporary syirkah funds
dana syirkah temporer, fasilitas kredit yang unused loan facility, outstanding irrevocable letter of
diberikan yang belum digunakan, letter of credit credit, guarantees issued in the form of bank
yang tidak dapat dibatalkan yang masih berjalan guarantee and irrevocable letter of credit, and standby
garansi yang diberikan dalam bentuk bank garansi, letter of credit.
dan standby letter of credit.
397
Page 1412
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Transaksi usaha yang signifikan dengan pihak-pihak Significant transactions with related parties are as
berelasi sebagai berikut: (lanjutan) follows: (continued)
Hubungan pihak berelasi dengan entitas Related parties relationship with Government
Pemerintah: (lanjutan) related entities: (continued)
Dalam menjalankan kegiatan usahanya, Grup juga In the ordinary course of its business, the Group also
melakukan transaksi pembelian atau penggunaan purchases or pays for services, such as
jasa seperti biaya telekomunikasi, biaya listrik, dan telecommunication expenses, utility expenses, and
biaya lainnya dengan pihak-pihak berelasi entitas other expenses to government related entities.
pemerintah.
Hubungan manajemen atau karyawan kunci Transactions with management and key personnel
Bank Mandiri: of Bank Mandiri:
Imbalan kerja jangka pendek dan Imbalan kerja Short-term employment benefits and Long-term
jangka panjang untuk Dewan Komisaris, Direksi, employment benefits of the Boards of Commissioners,
Komite Audit dan Komite Pemantau Risiko, Dewan Directors, Audit Committee and Risk Oversight
Pengawas Syariah serta Senior Executive Vice Committee, Sharia Supervisory Board, and Senior
President dan Senior Vice President untuk tahun Executive Vice President, and Senior Vice President
yang berakhir pada tanggal 31 Desember 2025 dan for the year ended 31 December 2025 and 2024
2024 masing-masing sebesar Rp1.238.593 dan amounted to Rp1,238,593 and Rp2,708,912 or 1.83%
Rp2.708.912 atau 1,83% dan 4,62% dari jumlah and 4.62% of total consolidated other operating
beban operasional lainnya konsolidasian, dengan expenses, respectively, as follows:
rincian sebagai berikut:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Imbalan kerja jangka pendek 1.184.835 2.651.613 Short-term employment benefits
Imbalan kerja jangka panjang 53.758 57.299 Long-term employment benefits
Total 1.238.593 2.708.912 Total
Rincian saldo transaksi dengan pihak-pihak berelasi Details of transactions with related parties as of are as
adalah sebagai berikut: follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Aset Assets
Giro pada bank lain (Catatan 5a) Current accounts with other banks (Note 5a)
PT Bank Negara Indonesia (Persero) Tbk 146.943 151.749 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Rakyat Indonesia (Persero) Tbk 28.774 38.384 PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Tabungan Negara (Persero) Tbk 26.176 4.278 PT Bank Tabungan Negara (Persero) Tbk
201.893 194.411
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other
(Catatan 6b dan 6c) 1.286.559 3.107.120 banks (Note 6b dan 6c)
Efek-efek (Catatan 7a) Marketable securities (Note 7a)
PT BNI Asset Management 3.500.000 3.500.000 PT BNI Asset Management
Pemerintah Republik Indonesia melalui The Goverment of the Republic of
Kementerian 2.919.596 4.029.685 Indonesia through the Ministry
PT Bank Rakyat Indonesia (Persero) Tbk 1.762.667 1.316.089 PT Bank Rakyat Indonesia (Persero) Tbk
PT BRI Danareksa Sekuritas 1.450.000 1.450.000 PT BRI Danareksa Sekuritas
PT Bahana TCW Investment Management 1.416.843 1.480.137 PT Bahana TCW Investment Management
PT Pertamina (Persero) 942.991 696.295 PT Pertamina (Persero)
PT Hutama Karya (Persero) Tbk 903.000 903.000 PT Hutama Karya (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk 692.335 363.917 PT Bank Negara Indonesia (Persero) Tbk
PT Telkom Indonesia (Persero) Tbk 557.828 638.809 PT Telkom Indonesia (Persero) Tbk
PT Pupuk Indonesia (Persero) 389.000 389.000 PT Pupuk Indonesia (Persero)
PT Pelabuhan Indonesia (Persero) 250.000 856.282 PT Pelabuhan Indonesia (Persero)
PT Perusahaan Listrik Negara (Persero) 226.606 459.167 PT Perusahaan Listrik Negara (Persero)
PT Indonesia Asahan Aluminium 206.061 876.080 PT Indonesia Asahan Aluminium
Lainnya 1.817.370 3.264.614 Others
17.034.297 20.223.075
398
Page 1413
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Transaksi usaha yang signifikan dengan pihak-pihak Significant transactions with related parties are as
berelasi sebagai berikut: (lanjutan) follows: (continued)
Hubungan manajemen atau karyawan kunci Transactions with management and key
Bank Mandiri: (lanjutan) personnel of Bank Mandiri: (continued)
Rincian saldo transaksi dengan pihak-pihak berelasi Details of transactions with related parties as of are as
adalah sebagai berikut: follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Aset (lanjutan) Assets (continued)
Obligasi pemerintah (Catatan 8) 292.817.548 287.272.659 Government bonds (Note 8)
Tagihan lainnya - transaksi perdagangan Other receivables - trade
(Catatan 9a) transactions (Note 9a)
PT Pembangunan Perumahan PT Pembangunan Perumahan
(Persero) Tbk 3.732.358 3.914.245 (Persero) Tbk
PT PP Presisi Tbk 485.978 278.804 PT PP Presisi Tbk
PT Wijaya Karya Beton Tbk 243.673 289.709 PT Wijaya Karya Beton Tbk
PT Semen Padang 203.577 250.862 PT Semen Padang
PT Prima Layanan Niaga Suku Cadang 173.248 96.883 PT Prima Layanan Niaga Suku Cadang
PT Semen Indonesia (Persero) Tbk 152.637 972.838 PT Semen Indonesia (Persero) Tbk
PT Semen Tonasa 146.797 136.462 PT Semen Tonasa
PT Adhi Persada Beton 116.172 117.471 PT Adhi Persada Beton
PT Wijaya Karya Bangunan Gedung Tbk 115.343 209.403 PT Wijaya Karya Bangunan Gedung Tbk
PT Semen Baturaja Tbk 98.263 88.030 PT Semen Baturaja Tbk
PT Nindya Karya 74.126 - PT Nindya Karya
PT United Tractors Semen Gresik 64.040 67.077 PT United Tractors Semen Gresik
PT Pindad (Persero) 58.575 84.281 PT Pindad (Persero)
PT Dayamitra Telekomunikasi Tbk 56.755 - PT Dayamitra Telekomunikasi Tbk
PT Pupuk Iskandar Muda 32.391 - PT Pupuk Iskandar Muda
PT Elnusa Tbk 25.248 79.121 PT Elnusa Tbk
PT Jasamarga Tollroad Maintenance 18.264 70.488 PT Jasamarga Tollroad Maintenance
PT Petrokimia Gresik 6.825 - PT Petrokimia Gresik
PT Krakatau Steel (Persero) Tbk - 27.357 PT Krakatau Steel (Persero) Tbk
Lainnya 1.076.387 371.636 Lainnya
6.880.657 7.054.667
Tagihan atas efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali (Catatan 10a) agreements to resell (Note 10a)
PT Bank Negara Indonesia (Persero) Tbk 52.242 - PT Bank Negara Indonesia (Persero) Tbk
PT Bank Rakyat Indonesia (Persero) Tbk - 4.613 PT Bank Rakyat Indonesia (Persero) Tbk
52.242 4.613
Tagihan derivatif (Catatan 11) Derivative receivables (Note 11)
PT Perusahaan Listrik Nasional PT Perusahaan Listrik Negara
(Persero) 2.752.706 2.682.766 (Persero)
PT Pertamina Patra Niaga 68.120 20.337 PT Pertamina Patra Niaga
PT Bank Negara Indonesia (Persero) Tbk 19.251 40.022 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Rakyat Indonesia (Persero) Tbk 17.519 - PT Bank Rakyat Indonesia (Persero) Tbk
PT Kilang Pertamina Internasional 10.192 20.896 PT Kilang Pertamina Internasional
Lainnya 162.192 184.974 Others
3.029.980 2.948.995
Kredit yang diberikan dan piutang/pembiayaan Loans and sharia receivables/financing
syariah (Catatan 12A.a) (Note 12A.a)
Pemerintah Republik Indonesia melalui The Goverment of Republic of
Kementerian 115.115.269 85.182.125 Indonesia through the Ministry
PT Agrinas Pangan Nusantara (Persero) (dahulu PT Agrinas Pangan Nusantara (Persero)
PT Yodya Karya (Persero)) 46.697.487 - (formerly PT Yodya Karya (Persero))
PT Perusahaan Listrik Negara (Persero) 43.422.071 17.233.247 PT Perusahaan Listrik Negara (Persero)
PT Pelabuhan Indonesia (Persero) 19.458.601 10.986.502 PT Pelabuhan Indonesia (Persero)
PT Pegadaian 12.640.994 20.071.777 PT Pegadaian
PT Perkebunan Nusantara IV 9.740.780 9.804.930 PT Perkebunan Nusantara IV
PT Angkasa Pura Indonesia 8.710.849 9.409.018 PT Angkasa Pura Indonesia
PT Cibitung Tanjung Priok Port Tollways 8.630.789 1.814.093 PT Cibitung Tanjung Priok Port Tollways
PT Kereta Api Indonesia (Persero) 8.161.666 9.314.887 PT Kereta Api Indonesia (Persero)
PT Waskita Karya (Persero) Tbk 7.939.832 8.448.348 PT Waskita Karya (Persero) Tbk
Lainnya 122.329.241 119.370.173 Others
402.847.579 291.635.100
399
Page 1414
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Rincian saldo transaksi dengan pihak-pihak berelasi Details of transactions with related parties are as follows:
sebagai berikut: (lanjutan) (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Aset (lanjutan) Assets (continued)
Piutang pembiayaan konsumen (Catatan 13a) Consumer financing receivables (Note 13a)
Lainnya 4.257 41.346 Others
Tagihan akseptasi (Catatan 15a) Acceptance receivables (Note 15a)
PT Pembangunan Perumahan (Persero) Tbk 662.728 764.209 PT Pembangunan Perumahan (Persero) Tbk
PT Bank Rakyat Indonesia (Persero) Tbk 128.074 183.941 PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk 104.762 234.771 PT Bank Negara Indonesia (Persero) Tbk
PT Pindad 71.022 56.721 PT Pindad
PT Wijaya Karya Beton Tbk 64.911 21.898 PT Wijaya Karya Beton Tbk
PT Bank Tabungan Negara (Persero) Tbk 16.306 - PT Bank Tabungan Negara (Persero) Tbk
PT Nindya Karya 7.632 10.507 PT Nindya Karya
PT PP Presisi Tbk 5.945 67.186 PT PP Presisi Tbk
PT Semen Baturaja Tbk 4.259 - PT Semen Baturaja Tbk
PT Wijaya Karya Bangunan Gedung Tbk 2.523 21.785 PT Wijaya Karya Bangunan Gedung Tbk
PT Brantas Abipraya (Persero) 257 - PT Brantas Abipraya (Persero)
PT PP Urban - 28.633 PT PP Urban
PT Dirgantara Indonesia (Persero) - 143.418 PT Dirgantara Indonesia (Persero)
PT Pertamina Patra Niaga - 136.295 PT Pertamina Patra Niaga
Lainnya 92.874 29.500 Lainnya
1.161.293 1.698.864
Penyertaan saham (Catatan 16a) Investments in shares (Note 16a)
PT Fintek Karya Nusantara 359.718 586.554 PT Fintek Karya Nusantara
PT Asuransi Jiwa Inhealth Indonesia 402.536 436.588 PT Asuransi Jiwa Inhealth Indonesia
762.254 1.023.142
Total aset kepada pihak-pihak berelasi 726.078.559 615.203.992 Total assets with related parties
Total aset konsolidasian 2.829.948.026 2.427.223.262 Total consolidated assets
Persentase total aset kepada pihak-pihak berelasi Percentage of total assets with related
terhadap total aset konsolidasian 25,66% 25,35% parties to total consolidated assets
Liabilitas Liabilities
Simpanan dari nasabah Deposits from customers
Giro dan giro wadiah Demand deposits and wadiah demand
(Catatan 21a) deposits (Note 21a)
Entitas dan Lembaga Pemerintah 196.569.720 152.710.426 Government Body and Entity
Manajemen kunci 367 106 Key management
Lainnya 678.750 1.444.940 Others
197.248.837 154.155.472
Tabungan dan tabungan wadiah Saving deposits and wadiah saving
(Catatan 22a) deposit (Note 22a)
Entitas dan Lembaga Pemerintah 4.788.351 5.986.525 Government Body and Entity
Manajemen kunci 220.606 260.175 Key management
Lainnya 91.562 92.343 Others
5.100.519 6.339.043
Deposito berjangka (Catatan 23a) Time deposits (Note 23a)
Entitas dan Lembaga Pemerintah 200.566.524 49.933.020 Government Body and Entity
Manajemen kunci 126.365 219.493 Key management
Lainnya 5.572.604 3.337.785 Others
206.265.493 53.490.298
Simpanan dari bank lain Deposits from other banks
Giro, giro wadiah dan tabungan Demand deposits, wadiah demand
(Catatan 24a) deposits and saving deposits (Note 24a)
Entitas dan Lembaga Pemerintah 100.827 4.298.212 Government Body and Entity
Lainnya 847 1.024 Others
101.674 4.299.236
400
Page 1415
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Rincian saldo transaksi dengan pihak-pihak berelasi Details of transactions with related parties are as follows:
sebagai berikut: (lanjutan) (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Liabilitas (lanjutan) Liabilities (continued)
Inter-bank call money (Catatan 25a) Inter-bank call money (Note 25a)
Entitas dan Lembaga Pemerintah 750.375 1.931.400 Government Body and Entity
Deposito berjangka (Catatan 26a) Time deposits (Note 26a)
Entitas dan Lembaga Pemerintah 817.075 289.710 Government Body and Entity
Liabilitas atas efek - efek yang dijual dengan Securities sold under agreements to
janji dibeli kembali (Catatan 28) repurchase liabilities (Note 28)
PT Bank Tabungan Negara (Persero) Tbk 20.212 - PT Bank Tabungan Negara (Persero) Tbk
Liabilitas derivatif (Catatan 11) Derivative payables (Note 11)
PT Perusahaan Listrik Negara (Persero) 2.413.612 2.057.169 PT Perusahaan Listrik Negara (Persero)
PT Bank Rakyat Indonesia (Persero) Tbk 19.124 - PT Bank Rakyat Indonesia (Persero) Tbk
PT Pertamina Patra Niaga 13.998 16.847 PT Pertamina Patra Niaga
PT Kilang Pertamina Internasional 8.584 1.216 PT Kilang Pertamina Internasional
Lainnya 12.519 58.272 Others
2.467.837 2.133.504
Liabilitas akseptasi (Catatan 29a) Acceptance payables (Note 29a)
PT Bank Negara Indonesia (Persero) Tbk 1.139.389 732.647 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Rakyat Indonesia (Persero) Tbk 280.965 1.624.925 PT Bank Rakyat Indonesia (Persero) Tbk
PT Pertamina Petrochemical Trading 171.490 - PT Pertamina Petrochemical Trading
PT Krakatau Baja Konstruksi 35.507 86.486 PT Krakatau Baja Konstruksi
PT Krakatau Baja Industri 28.960 59.663 PT Krakatau Baja Industri
PT Pembangunan Perumahan PT Pembangunan Perumahan
(Persero) Tbk 19.364 19.865 (Persero) Tbk
PT Solusi Bangun Beton 10.761 17.870 PT Solusi Bangun Beton
PT Timah Industri - 10.475 PT Timah Industri
Lainnya 41.896 13.356 Lainnya
1.728.332 2.565.287
Efek-efek yang diterbitkan (Catatan 30) 6.425.220 4.580.825 Debt securities issued (Note 30)
Pinjaman yang diterima (Catatan 36) 2.245.296 4.627.957 Fund borrowings (Note 36)
Pinjaman dan efek-efek subordinasi Subordinated loans and marketable
(Catatan 37) 35.000 40.000 securities (Note 37)
Total liabilitas kepada pihak-pihak berelasi 423.205.870 234.452.732 Total liabilities with related parties
Total liabilitas konsolidasian 2.212.925.204 1.860.408.316 Total consolidated liabilities
Persentase total liabilitas kepada pihak - pihak Percentage of total liabilities with related
berelasi terhadap total liabilitas konsolidasian 19,12% 12,60% parties to total consolidated liabilities
Dana syirkah temporer (Catatan 38) Temporary syirkah funds (Note 38)
Entitas dan Lembaga Pemerintah 65.928.389 57.487.931 Government Body and Entity
Manajemen kunci 129.562 92.660 Key management
Lainnya 359.935 351.111 Others
66.417.886 57.931.702
Total dana syirkah temporer 289.620.824 253.340.265 Total Temporary syirkah funds
Persentase terhadap total dana syirkah Percentage to total temporary syirkah
temporer 22,93% 22,87% funds
401
Page 1416
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Rincian saldo transaksi dengan pihak-pihak berelasi Details of transactions with related parties are as follows:
sebagai berikut: (lanjutan) (continued)
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Laporan laba rugi dan penghasilan Statement of profit or loss and other
komprehensif lain comprehensive income
Pendapatan bunga dari obligasi Interest income from government
pemerintah dan SPN (Catatan 41) 14.146.067 15.186.343 bonds and treasury bills (Note 41)
Total Pendapatan bunga 164.412.466 151.236.027 Total Interest income
Persentase terhadap pendapatan bunga dan Percentage to interest income and sharia
pendapatan syariah 8,60% 10,04% income
Beban bunga pinjaman yang diterima Interest expense from fund
(Catatan 42) 216.163 251.816 borrowings (Note 42)
Total Beban bunga 58.202.431 49.479.107 Total Interest expense
Persentase terhadap beban bunga dan beban Percentage to interest expense and
syariah 0,37% 0,51% sharia expense
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Komitmen dan kontinjensi Commitments and contingencies
(Catatan 54) (Note 54)
Fasilitas kredit yang diberikan yang belum
digunakan Unused loan facilities
Pemerintah Republik Indonesia melalui The Goverment of Republic of
Kementerian 80.383.539 43.367.362 Indonesia through the Ministry
PT Pertamina (Persero) 16.631.277 16.589.453 PT Pertamina (Persero)
PT Pegadaian (Persero) 5.858.973 1.789.890 PT Pegadaian (Persero)
PT Freeport Indonesia 3.144.429 3.035.057 PT Freeport Indonesia
PT LEN Industri (Persero) 2.006.202 10.372 PT LEN Industri (Persero)
Badan Pengelola Investasi Badan Pengelola Investasi (BPI)
(BPI) Danantara 2.000.000 - Danantara
PT Pertamina Patra Niaga 1.500.401 1.043.592 PT Pertamina Patra Niaga
PT Pelabuhan Indonesia (Persero) 1.393.417 1.344.064 PT Pelabuhan Indonesia (Persero)
PT Barata Indonesia (Persero) 1.150.000 - PT Barata Indonesia (Persero)
PT Mineral Industri Indonesia PT Mineral Industri Indonesia
(Persero) 1.121.094 1.402.969 (Persero)
Lainnya 13.392.863 39.157.662 Others
128.582.195 107.740.421
Letter of credit yang tidak dapat dibatalkan Outstanding irrevocable letter of credit
yang masih berjalan
PT Kereta Api Indonesia (Persero) 2.868.181 3.599.685 PT Kereta Api Indonesia (Persero)
PT Pindad 2.320.221 914.949 PT Pindad
PT Kilang Pertamina International 1.885.850 201.744 PT Kilang Pertamina International
PT Perusahaan Listrik Negara 1.698.851 1.778.828 PT Perusahaan Listrik Negara
PT Pembangunan Perumahan PT Pembangunan Perumahan
(Persero) Tbk 1.217.716 617.315 (Persero) Tbk
PT Pertamina Patra Niaga 483.575 39.087 PT Pertamina Patra Niaga
402
Page 1417
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Rincian saldo transaksi dengan pihak-pihak berelasi Details of transactions with related parties are as follows:
sebagai berikut: (lanjutan) (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Komitmen dan kontinjensi Commitments and contingencies
(Catatan 54) (lanjutan) (Note 54) (continued)
Letter of credit yang tidak dapat dibatalkan Outstanding irrevocable letter of credit
yang masih berjalan (lanjutan) (continued)
PT Pupuk Kalimantan Timur 251.426 135.032 PT Pupuk Kalimantan Timur
PT Indonesia Power 250.137 316.403 PT Indonesia Power
PT Pupuk Sriwidjaja Palembang 246.088 178.347 PT Pupuk Sriwidjaja Palembang
PT PAL Indonesia 243.770 395.308 PT PAL Indonesia
Lainnya 1.716.324 1.729.253 Others
13.182.139 9.905.951
Garansi yang diberikan dalam bentuk bank Guarantees issued in the form of bank
garansi guarantee
PT PAL Indonesia 8.066.733 3.803.328 PT PAL Indonesia
PT Pembangunan Perumahan PT Pembangunan Perumahan
(Persero) Tbk 5.327.424 4.293.297 (Persero) Tbk
PT Dirgantara Indonesia (Persero) 4.403.221 1.218.130 PT Dirgantara Indonesia (Persero)
PT LEN Industri (Persero) 3.228.599 2.392.063 PT LEN Industri (Persero)
PT Adhi Karya (Persero) Tbk 3.080.849 4.020.303 PT Adhi Karya (Persero) Tbk
PT Pindad 2.842.224 3.634.350 PT Pindad
PT Brantas Abipraya (Persero) 2.265.254 2.227.920 PT Brantas Abipraya (Persero)
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 2.158.937 3.064.328 (Persero) Tbk
PT Hutama Karya (Persero) 1.862.170 2.600.543 PT Hutama Karya (Persero)
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 1.506.343 782.650 (Persero) Tbk
PT Wijaya Karya (Persero) Tbk 1.454.407 1.728.740 PT Wijaya Karya (Persero) Tbk
Lainnya 9.806.303 7.801.535 Others
46.002.464 37.567.187
Garansi yang diberikan dalam bentuk standby Guarantees issued in the form of
letter of credit standby letter of credit
PT Kilang Pertamina International 1.764.660 903.825 PT Kilang Pertamina International
PT PLN Batubara Investasi 1.518.402 651.935 PT PLN Batubara Investasi
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) 1.510.468 1.238.819 (Persero)
PT Pupuk Sriwidjaja Palembang 1.501.583 648.643 PT Pupuk Sriwidjaja Palembang
PT Pupuk Kalimantan Timur 1.371.164 36.060 PT Pupuk Kalimantan Timur
PT Pertamina Power Indonesia 416.728 389.757 PT Pertamina Power Indonesia
PT Pertamina Gas 374.713 366.033 PT Pertamina Gas
PT Petrokimia Gresik 299.144 391.962 PT Petrokimia Gresik
PT Pengembangan Pariwisata PT Pengembangan Pariwisata
Indonesia 249.787 174.597 Indonesia
PT Pertamina Patra Niaga 217.063 230.466 PT Pertamina Patra Niaga
Lainnya 595.524 248.909 Lainnya
9.819.236 5.281.006
Total komitmen dan kontinjensi untuk pihak Total commitments and contingencies
berelasi 197.586.034 160.494.565 for relate parties
Total komitmen dan kontinjensi - Total commitments and contingencies
neto 419.906.278 383.277.992 - net
Persentase total komitmen dan Percentages of total commitments
kontinjensi kepada pihak-pihak berelasi terhadap and contingencies with related parties
total komitmen dan to total commitments and
kontinjensi - neto 47,05% 41,87% contingencies - net
403
Page 1418
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
57. INFORMASI SEGMEN 57. SEGMENT INFORMATION
Grup telah menyajikan segmen operasi berdasarkan The Group has presented its operating segments in a
informasi yang disiapkan secara internal untuk manner consistent with the internal reporting provided
pengambilan keputusan operasional (Catatan 2ak). for operational decision making (Note 2ak).
Di bawah ini penjelasan mengenai operasi dari The following describes the operations in each
masing-masing pelaporan segmen: reportable segment:
Corporate Banking : termasuk kredit yang diberikan, simpanan dari nasabah dan transaksi-
transaksi lainnya milik nasabah korporasi, baik BUMN dan badan usaha
swasta dengan skala besar./
including loans, deposits from customers and other transactions which belong
to corporate customers, including state-owned enterprises and private
enterprises with large scale.
Commercial Banking : termasuk kredit yang diberikan, simpanan dari nasabah dan transaksi-
transaksi lainnya milik nasabah komersial dengan skala menengah./
including loans, deposits from customers and other transactions belong to
commercial customer with medium scale.
Hubungan Kelembagaan/ : termasuk kredit yang diberikan, simpanan dari nasabah dan transaksi-
Government Institution transaksi lainnya milik nasabah lembaga pemerintah dan dana pensiun
BUMN./
including loans, deposits from customers and other transactions which belong
to government entities and pension plan of state-owned enterprises.
Retail Banking (terdiri dari : termasuk kredit yang diberikan kepada badan usaha atau individu dengan
segmen konsumer/individual, skala mikro hingga kecil, produk dan jasa lainnya seperti dana pihak ketiga,
segmen mikro & bisnis transaksi pembayaran dan transaksi-transaksi lainnya milik nasabah mikro
dan wealth)/ dan kecil serta merupakan kredit pembiayaan konsumsi termasuk kredit
Retail Banking (consists of kepemilikan rumah, kartu kredit serta produk dan jasa lainnya seperti dana
consumer/individual segment pihak ketiga, transaksi pembayaran dan transaksi-transaksi lainnya milik
and micro & business and nasabah perorangan./
wealth segment) including loans granted to business entities or individuals with micro-scale to
small, products or other services such as deposits, payment transactions and
other transactions which belong to micro and small customers also consumer
finance loans, including mortgage loans, credit cards and other products and
services such as deposits, payment transactions and other transactions which
belong to individual customers.
Treasury & International : segmen treasury terkait dengan kegiatan treasury Bank termasuk transaksi
Banking valuta asing, money market, fixed income, bisnis perbankan internasional,
pasar modal, dan Kantor Luar Negeri./
treasury segment associated with treasury activities of the Bank include foreign
exchange, money market, fixed income, international banking business, capital
markets, and the Overseas Branches.
Kantor Pusat/Head Office : terutama mengelola aset dan liabilitas Grup selain yang telah dikelola oleh
segmen operasi lainnya termasuk menerima alokasi biaya atas penyediaan
jasa servis secara sentralisasi kepada segmen lainnya serta
pendapatan/biaya yang tidak teralokasi ke pelaporan segmen lainnya./
mainly managing the assets and liabilities of the Group other than those
managed by other operating segments including accepting the cost allocation
for the provision of the centralizing services to other segments as well as
income/costs that are not allocated to other segments reporting.
Entitas Anak - Syariah/ : seluruh transaksi yang dilakukan oleh Entitas Anak yang bergerak di bidang
Subsidiary - Sharia perbankan syariah./
including all transactions conducted by a Subsidiary engaged in sharia
banking.
Entitas Anak - Asuransi/ : seluruh transaksi yang dilakukan oleh Entitas Anak yang bergerak di bidang
Subsidiary - Insurance asuransi jiwa, asuransi kesehatan, dan asuransi kerugian./
including all transactions conducted by Subsidiary engaged in life insurance,
health insurance, and general insurance.
Entitas Anak - selain Syariah : seluruh transaksi Entitas Anak yang bergerak di bidang pembiayaan
dan asuransi/ konsumen, layanan remittance, sekuritas, perbankan, dan modal ventura./
Subsidiaries - other than Sharia including all transactions of Subsidiaries engaged in consumer finance,
and insurance remittance services, securities, banking and venture capital.
404
Page 1419
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
57. INFORMASI SEGMEN (lanjutan) 57. SEGMENT INFORMATION (continued)
31 Desember 2025/31 December 2025
Entitas Anak
- selain
Syariah dan Penyesuaian
Entitas Asuransi/ dan
Hubungan Treasury & Entitas Anak Anak - Subsidiary - Eliminasi***)
Kelembagaan*) Inter- Kantor*)
- Syariah/ Asuransi/ other than /Adjustment
Corporate Commercial /Government Retail national Pusat / Subsidiary - Subsidiary - Sharia and and
Keterangan Banking*) Banking*) Institutional*) Banking*) Banking*) Head Office*) Sharia Insurance Insurance Elimination***) Total Description
Consolidated
Laporan laba rugi statements of profit
dan penghasilan or loss and other
komprehensif lain comprehensive
konsolidasian income
Pendapatan bunga Interest and
dan syariah**) 59.373.177 32.217.560 17.760.180 80.778.570 28.869.801 361.314 28.263.075 887.733 13.752.500 (97.851.444) 164.412.466 sharia income **)
Beban bunga **) Interest and
dan syariah (46.396.079) (23.017.853) (13.889.004) (32.043.905) (30.730.624) (243.428) (9.136.405) - (5.857.940) 103.112.807 (58.202.431) sharia expense **)
Pendapatan bunga dan Net interest and
syariah - neto 12.977.098 9.199.707 3.871.176 48.734.665 (1.860.823) 117.886 19.126.670 887.733 7.894.560 5.261.363 106.210.035 sharia income
Pendapatan Net premium
premi - neto - - - - - - - 550.415 - - 550.415 income
Pendapatan bunga, Net interest,
Syariah dan sharia and
premi - neto 12.977.098 9.199.707 3.871.176 48.734.665 (1.860.823) 117.886 19.126.670 1.438.148 7.894.560 5.261.363 106.760.450 premium income
Pendapatan Other operating
operasional lainnya: income:
Pendapatan provisi Fees
dan komisi 3.769.678 1.268.385 331.422 9.790.664 459.355 5.133.952 4.607.178 - 2.755.894 (563.114) 27.553.414 and commission
Lainnya 415.460 131.871 36.961 5.129.581 5.651.788 4.360.265 3.045.192 189.943 2.984.301 (1.496.341) 20.449.021 Others
Total 4.185.138 1.400.256 368.383 14.920.245 6.111.143 9.494.217 7.652.370 189.943 5.740.195 (2.059.455) 48.002.435 Total
Pembalikan/ Reversal of/
(pembentukan) (allowance for)
cadangan impairment
kerugian losses on
penurunan nilai financial
aset keuangan assets and
dan lainnya 51.962 892.812 (22.498) (6.000.150) (24.217) (600.470) (3.259.129) - (2.369.500) 303 (11.330.887) others
Keuntungan dari Gain on sale of
penjualan marketable
efek-efek securities and
dan obligasi government
pemerintah - neto - - - - - 210.974 243.713 6.187 2.272 - 463.146 bonds - net
Beban operasional Other operating
lainnya: expenses:
Salaries and
Beban gaji dan employee benefit
tunjangan (807.234) (788.253) (304.943) (11.436.883) (196.522) (3.969.712) (5.496.618) - (3.635.289) - (26.635.454) expenses
General and
Beban umum administrative
dan administrasi (728.315) (500.306) (430.662) (11.624.781) (222.624) (6.216.356) (7.451.839) - (3.247.398) - (30.422.281) expenses
Lainnya (1.268.034) (626.797) (525.465) (3.051.794) (572.818) (2.676.630) (1.030.158) (720.035) (617.733) 562.794 (10.526.670) Others
Total (2.803.583) (1.915.356) (1.261.070) (26.113.458) (991.964) (12.862.698) (13.978.615) (720.035) (7.500.420) 562.794 (67.584.405) Total
Pendapatan/(beban) Non-operating
bukan income/(expense)
operasional - neto - - - - - 124.559 (23.593) - 5.858 - 106.824 - net
Beban pajak - neto - - - - - (11.925.255) (2.193.889) (77.428) (874.858) - (15.071.430) Tax expense - net
Laba bersih 14.410.615 9.577.419 2.955.991 31.541.302 3.234.139 (15.440.787) 7.567.527 836.815 2.898.107 3.765.005 61.346.133 Net income
Laba bersih
yang dapat Net income
diatribusikan attributable
kepada: to:
Kepentingan Non-controlling
nonpengendali - - - - - - - - - - 5.052.183 interest
Pemilik Entitas Induk - - - - - - - - - - 56.293.950 Parent Entity
Laporan posisi Consolidated
keuangan statement of
konsolidasian financial position
Kredit yang diberikan
dan piutang/ Loans and sharia
pembiayaan receivables/
syariah - bruto 636.601.990 328.309.681 121.121.113 404.715.061 6.360.817 - 314.811.165 - 51.693.319 (13.645.190) 1.849.967.956 financing - gross
Total aset 652.205.516 323.724.460 121.527.857 275.626.665 333.612.242 521.399.843 456.192.606 43.813.450 137.305.312 (35.459.925) 2.829.948.026 Total assets
Demand deposits
Giro dan and wadiah
giro wadiah (282.753.032) (126.426.814) (77.838.861) (146.377.154) (7.648.141) 1.191.686 (27.790.474) - (504.784) 2.037.984 (666.109.590) demand deposits
Tabungan dan Saving deposits
tabungan and wadiah
wadiah (19.366.211) (33.940.255) (2.110.787) (490.273.021) (520.827) - (63.311.121) - (12.392.748) - (621.914.970) saving deposits
Deposito berjangka (102.477.377) (35.820.876) (192.760.477) (247.976.153) (16.324.065) 106.743.220 - - (42.202.904) 1.945.984 (528.872.648) Time deposits
Total simpanan Total deposit from
dari nasabah (404.596.620) (196.187.945) (272.710.125) (884.626.328) (24.493.033) 107.934.906 (91.101.595) - (55.100.436) 3.983.968 (1.816.897.208) customers
Total liabilitas (405.878.894) (197.074.237) (274.636.187) (773.224.701) (81.762.620) (233.557.641) (114.099.143) (40.396.844) (112.698.228) 20.403.291 (2.212.925.204) Total liabilities
*) Sesuai dengan segmen-segmen operasi Bank Mandiri (Catatan 2ak). *) In accordance with operating segments of Bank Mandiri (Note 2ak).
**) Termasuk komponen internal transfer pricing antar segmen operasi. **) Include component of internal transfer pricing among operating segments.
***) Termasuk eliminasi internal transfer pricing atau reklasifikasi antar segmen operasi dan eliminasi terhadap ***) Include elimination of internal transfer pricing or reclassification among operating segments and elimination
Entitas Anak. for Subsidiaries.
405
Page 1420
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
57. INFORMASI SEGMEN (lanjutan) 57. SEGMENT INFORMATION (continued)
31 Desember 2024/31 December 2024
Entitas Anak -
selain Syariah
dan asuransi/ Penyesuaian
Hubungan Entitas Anak - Entitas Anak Subsidiary - dan Eliminasi***)
Kelembagaan*)/ Treasury & Kantor Syariah/ -Asuransi/ other than /Adjustment
Corporate Commercial Government Retail Inter-national Pusat*)/ Subsidiary - Subsidiary - Sharia and and
Keterangan Banking*) Banking*) Institutional*) Banking*) Banking*) Head Office*) Sharia insurance insurance Elimination***) Total Description
Consolidated
Laporan laba rugi statements of profit
dan penghasilan or loss and other
komprehensif lain comprehensive
konsolidasian income
Pendapatan bunga Interest and
dan syariah**) 55.458.085 28.329.824 12.599.521 82.023.216 25.675.744 311.561 25.190.341 366.240 13.922.134 (92.640.639) 151.236.027 sharia income **)
Beban bunga Interest and
dan syariah**) (43.095.529) (21.526.623) (9.354.874) (31.421.713) (26.435.919) (309.039) (7.889.030) - (5.662.346) 96.215.966 (49.479.107) sharia expense **)
Pendapatan bunga dan Net interest and
syariah - neto 12.362.556 6.803.201 3.244.647 50.601.503 (760.175) 2.522 17.301.311 366.240 8.259.788 3.575.327 101.756.920 sharia income
Pendapatan Net premium
premi - neto - - - - - - - 2.520.813 - - 2.520.813 income
Pendapatan bunga, Net interest,
syariah sharia and
dan premi - neto 12.362.556 6.803.201 3.244.647 50.601.503 (760.175) 2.522 17.301.311 2.887.053 8.259.788 3.575.327 104.277.733 premium income
Pendapatan Other operating
operasional lainnya: income:
Pendapatan provisi Fees
dan komisi 3.579.720 1.068.987 540.910 7.939.832 249.408 4.207.616 3.591.648 - 2.876.145 (606.746) 23.447.520 and commission
Lainnya 370.578 140.578 47.508 5.979.568 2.795.794 4.640.925 2.674.566 1.163.338 2.552.526 (1.641.886) 18.723.495 Others
Total 3.950.298 1.209.565 588.418 13.919.400 3.045.202 8.848.541 6.266.214 1.163.338 5.428.671 (2.248.632) 42.171.015 Total
Pembalikan/ Reversal of/
(pembentukan) (allowance for)
cadangan impairment
kerugian losses on
penurunan nilai financial
aset keuangan assets and
dan lainnya 208.039 533.724 22.539 (8.056.279) (19.093) 39.701 (2.822.044) - (1.835.591) - (11.929.004) others
Keuntungan dari Gain on sale of
penjualan marketable
efek- efek securities and
dan obligasi government
pemerintah - neto - - - - - 1.041 147.338 1.016 902 - 150.297 bonds - net
Beban operasional Other operating
lainnya: expenses:
Salaries and
Beban gaji dan employee benefit
tunjangan (707.702) (582.713 ) (261.121) (8.550.280) (184.589) (4.397.981) (5.284.069 ) (461.312) (3.560.996) - (23.990.763) expenses
General and
Beban umum administrative
dan administrasi (537.990) (337.903 ) (287.935) (8.794.411) (163.140) (6.746.929) (5.822.530 ) (780.922) (3.047.873) - (26.519.633) expenses
Lainnya (953.374) (474.356 ) (283.621) (3.421.039) (353.631) (398.829) (850.481 ) (1.154.040) (657.778) 447.099 (8.100.050) Others
Total (2.199.066) (1.394.972) (832.677) (20.765.730) (701.360) (11.543.739) (11.957.080) (2.396.274) (7.266.647) 447.099 (58.610.446) Total
Pendapatan/(beban) Non-operating
bukan income/(expense)
operasional - neto - - - - - 342.689 4.393 - (3.191) - 343.891 - net
Beban pajak - neto - - - - - (11.890.259) (2.044.505) (278.899) (1.024.702) - (15.238.365) Tax expense - net
Laba bersih 14.321.827 7.151.518 3.022.927 35.698.894 1.564.574 (14.199.504) 6.895.627 1.376.234 3.559.230 1.773.794 61.165.121 Net income
Laba bersih
yang dapat Net income
diatribusikan attributable
kepada: to:
Kepentingan Non-controlling
nonpengendali - - - - - - - - - - 5.382.379 interest
Pemilik Entitas Induk - - - - - - - - - - 55.782.742 Parent Entity
Laporan posisi Consolidated
keuangan statement of
konsolidasian financial position
Kredit yang diberikan
dan piutang/ Loans and sharia
pembiayaan receivables/
syariah - bruto 515.387.333 292.862.407 96.337.445 397.443.310 8.748.909 - 275.170.624 - 46.933.649 (9.667.065) 1.623.216.612 financing - gross
Total aset 532.047.351 285.625.155 97.040.404 270.832.653 288.676.693 403.099.471 408.613.432 41.914.379 131.222.110 (31.848.386) 2.427.223.262 Total assets
Demand deposits
Giro dan and wadiah
giro wadiah (266.264.072) (101.979.504) (56.424.491) (121.995.373) (5.041.157) 670.918 (19.147.079) - (1.094.974) 2.699.723 (568.576.009) demand deposits
Tabungan dan Saving deposits
tabungan and wadiah
wadiah (22.875.714) (29.835.214) (2.216.055) (459.185.804) (426.607) - (55.280.067) - (10.372.335) - (580.191.796) saving deposits
Deposito berjangka (40.428.190) (29.372.581) (44.297.076) (246.264.747) (4.983.283) 104.031.094 - - (37.426.416) 1.274.047 (297.467.152) Time deposits
Total simpanan Total deposit from
dari nasabah (329.567.976) (161.187.299) (102.937.622) (827.445.924) (10.451.047) 104.702.012 (74.427.146) - (48.893.725) 3.973.770 (1.446.234.957) customers
Total liabilitas (330.132.708) (162.089.578) (104.667.569) (719.307.812) (116.194.603) (187.803.514) (109.666.533) (38.101.669) (109.228.303) 16.783.973 (1.860.408.316) Total liabilities
*) Sesuai dengan segmen-segmen operasi Bank Mandiri (Catatan 2ak). *) In accordance with operating segments of Bank Mandiri (Note 2ak).
**) Termasuk komponen internal transfer pricing antar segmen operasi. **) Include component of internal transfer pricing among operating segments.
***) Termasuk eliminasi internal transfer pricing atau reklasifikasi antar segmen operasi dan eliminasi terhadap ***) Include elimination of internal transfer pricing or reclassification among operating segments and elimination
Entitas Anak. for Subsidiaries.
406
Page 1421
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
57. INFORMASI SEGMEN (lanjutan) 57. SEGMENT INFORMATION (continued)
Segmen geografis Geographical segment
Operasional utama Grup dikelola di wilayah Indonesia, The Group’s main operations is managed in Indonesia,
Asia (Singapura, Hong Kong, Timor Leste, Shanghai, Asia (Singapore, Hong Kong, Timor Leste, Shanghai,
Malaysia), Eropa Barat (Inggris), dan Cayman Islands. Malaysia), West Europe (England), and Cayman
Islands.
Informasi yang berkaitan dengan segmen berdasarkan Information concerning the geographical segments of
geografis dari Grup disajikan dalam tabel di bawah ini: the Group is set out in the table below:
31 Desember 2025/31 December 2025
Eropa Barat/ Cayman Konsolidasian/
Indonesia Asia West Europe Islands Consolidated
Laporan laba rugi dan Consolidated statements of
Penghasilan komprehensif profit or loss and other
lain konsolidasian comprehensive income
Pendapatan bunga dan syariah 155.890.757 6.252.511 216.033 2.053.165 164.412.466 Interest and sharia income
Beban bunga dan syariah (53.078.341) (4.044.589) (132.713) (946.788) (58.202.431) Interest and sharia expense
Pendapatan bunga dan
syariah - neto 102.812.416 2.207.922 83.320 1.106.377 106.210.035 Net interest and sharia income
Pendapatan premi - neto 550.415 - - - 550.415 Net premium income
Pendapatan bunga dan syariah Net interest, sharia and
dan premi - neto 103.362.831 2.207.922 83.320 1.106.377 106.760.450 remium income
Pendapatan operasional lainnya: Other operating income:
Pendapatan provisi dan komisi 26.823.814 636.871 - 92.729 27.553.414 Fees and commisions
Lainnya 20.372.682 62.823 13.339 177 20.449.021 Others
Total 47.196.496 699.694 13.339 92.906 48.002.435 Total
(Pembentukan)/pembalikan (Allowance for)/reversal of
cadangan kerugian impairment losses on
penurunan nilai aset financial assets and
keuangan dan lainnya (11.066.570) (264.585) 446 (178) (11.330.887) others
Keuntungan dari penjualan Gain on sale of marketable
efek-efek dan obligasi securities and
pemerintah 463.146 - - - 463.146 government bonds - net
Beban operasional lainnya: Other operating expenses:
Salaries and employee benefit
Beban gaji dan tunjangan (26.328.123) (250.574) (43.073) (13.684) (26.635.454) expenses
Beban umum, administrasi General, administrative
dan lainnya (40.669.107) (230.339) (27.533) (21.972) (40.948.951) expenses and others
Total (66.997.230) (480.913) (70.606) (35.656) (67.584.405) Total
Laporan laba rugi dan Consolidated statements of
Penghasilan komprehensif profit or loss and other
lain konsolidasian comprehensive income
Pendapatan/(beban) bukan Non operating income/
operasional - neto 533.562 1.099 - (427.837) 106.824 (expense) - net
Beban pajak (14.702.559) (364.851) (4.020) - (15.071.430) Tax expense
Laba bersih 58.789.676 1.798.366 22.479 735.612 61.346.133 Net income
Laba bersih yang dapat
diatribusikan kepada: Net income attributable to:
Kepentingan nonpengendali - - - - 5.052.183 Non-controlling interest
Pemilik Entitas Induk - - - - 56.293.950 Parent Entity
Laporan posisi keuangan Consolidated statement of
Konsolidasian financial position
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/
syariah- bruto 1.712.610.103 97.811.019 1.162.601 38.384.233 1.849.967.956 financing - gross
Total aset 2.644.515.291 132.087.044 4.974.960 48.370.731 2.829.948.026 Total assets
Demand deposits and wadiah
Giro dan giro wadiah (656.823.767) (9.215.958) (69.865) - (666.109.590) deposits
Tabungan dan tabungan Saving deposits and wadiah
wadiah (618.288.173) (3.626.797) - - (621.914.970) saving deposits
Deposito berjangka (521.905.634) (6.967.014) - - (528.872.648) Time deposits
Total simpanan dari nasabah (1.797.017.574) (19.809.769) (69.865) - (1.816.897.208) Total deposit from customers
Total liabilitas (2.069.001.088) (114.056.311) (4.032.224) (25.835.581) (2.212.925.204) Total liabilities
407
Page 1422
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
57. INFORMASI SEGMEN (lanjutan) 57. SEGMENT INFORMATION (continued)
Segmen geografis (lanjutan) Geographical segment (continued)
Operasional utama Grup dikelola di wilayah Indonesia, The Group’s main operations is managed in Indonesia,
Asia (Singapura, Hong Kong, Timor Leste, Shanghai, Asia (Singapore, Hong Kong, Timor Leste, Shanghai,
Malaysia), Eropa Barat (Inggris), dan Cayman Islands. Malaysia), West Europe (England), and Cayman
(lanjutan) Islands. (continued)
Informasi yang berkaitan dengan segmen berdasarkan Information concerning the geographical segments of
geografis dari Grup disajikan dalam tabel di bawah ini: the Group is set out in the table below: (continued)
(lanjutan)
31 Desember 2024/31 December 2024
Eropa Barat/ Cayman Konsolidasian/
Indonesia Asia West Europe Islands Consolidated
Laporan laba rugi dan Consolidated statements of
Penghasilan komprehensif profit or loss and other
lain konsolidasian comprehensive income
Pendapatan bunga dan syariah 143.256.544 5.544.063 212.757 2.222.663 151.236.027 Interest and sharia income
Beban bunga dan syariah (45.035.523) (3.371.107) (137.362) (935.115) (49.479.107) Interest and sharia expense
Pendapatan bunga dan
syariah - neto 98.221.021 2.172.956 75.395 1.287.548 101.756.920 Net interest and sharia income
Pendapatan premi - neto 2.520.813 - - - 2.520.813 Net premium income
Pendapatan bunga dan syariah Net interest, sharia and
dan premi - neto 100.741.834 2.172.956 75.395 1.287.548 104.277.733 premium income
Pendapatan operasional lainnya: Other operating income:
Pendapatan provisi dan komisi 22.913.886 527.229 - 6.405 23.447.520 Fees and commisions
Lainnya 18.343.628 272.474 9.813 97.580 18.723.495 Others
Total 41.257.514 799.703 9.813 103.985 42.171.015 Total
(Pembentukan)/pembalikan (Allowance for)/reversal of
cadangan kerugian impairment losses on
penurunan nilai aset financial assets and
keuangan dan lainnya (11.314.308) (615.051) 355 - (11.929.004) others
Keuntungan dari penjualan Gain on sale of marketable
efek-efek dan obligasi securities and
pemerintah 149.256 1.041 - - 150.297 government bonds - net
Beban operasional lainnya: Other operating expenses:
Salaries and employee benefit
Beban gaji dan tunjangan (23.681.058) (254.407) (41.119) (14.179) (23.990.763) expenses
Beban umum, administrasi General, administrative
dan lainnya (34.386.919) (185.828) (24.756) (22.180) (34.619.683) expenses and others
Total (58.067.977) (440.235) (65.875) (36.359) (58.610.446) Total
Pendapatan/(beban) bukan Non operating income/
operasional - neto 1.014.015 (79.245) - (590.879) 343.891 (expense) - net
Beban pajak (14.919.990) (314.704) (3.671) - (15.238.365) Tax expense
Laba bersih 58.860.344 1.524.465 16.017 764.295 61.165.121 Net income
Laba bersih yang dapat
diatribusikan kepada: Net income attributable to:
Kepentingan nonpengendali - - - - 5.382.379 Non-controlling interest
Pemilik Entitas Induk - - - - 55.782.742 Parent Entity
Laporan posisi keuangan Consolidated statement of
Konsolidasian financial position
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/
syariah- bruto 1.517.435.476 75.116.822 672.234 29.992.080 1.623.216.612 financing - gross
Total aset 2.275.077.684 106.434.035 4.210.018 41.501.525 2.427.223.262 Total assets
Demand deposits and wadiah
Giro dan giro wadiah (560.332.344) (8.174.487) (69.178) - (568.576.009) demand deposits
Tabungan dan tabungan Saving deposits and wadiah
wadiah (576.968.536) (3.223.260) - - (580.191.796) saving deposits
Deposito berjangka (292.929.427) (4.537.725) - - (297.467.152) Time deposits
Total simpanan dari nasabah (1.430.230.307) (15.935.472) (69.178 ) - (1.446.234.957) Total deposit from customers
Total liabilitas (1.751.615.503) (88.871.873) (3.337.396) (16.583.544) (1.860.408.316) Total liabilities
408
Page 1423
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
58. JAMINAN PEMERINTAH TERHADAP LIABILITAS 58. GOVERNMENT GUARANTEE FOR PAYMENT
PEMBAYARAN BANK UMUM OBLIGATIONS OF COMMERCIAL BANKS
Berdasarkan Undang-undang Republik Indonesia Based on the Law of the Republic of Indonesia
No. 24 tahun 2004 tanggal 22 September 2004 No. 24 year 2004 dated 22 September 2004 as amended
sebagaimana telah diubah oleh Peraturan Pemerintah by Government Regulation in Lieu of Law No. 3 year
Pengganti Undang-undang Republik Indonesia 2008 concerning Amendments to Law No. 24 year 2004
No. 3 tahun 2008 tentang Perubahan atas Undang- regarding the Deposit Insurance Corporation. The
undang No. 24 tahun 2004 tentang Lembaga Penjamin Government of Republic Indonesia has established an
Simpanan, Pemerintah telah membentuk lembaga independent agency called Deposit Insurance
penjaminan independen, yaitu Lembaga Penjamin Corporation (“LPS”), LPS guarantee public funds,
Simpanan (“LPS”) untuk menjamin dana masyarakat including funds from other banks in form of demand
termasuk dana dari bank lain dalam bentuk giro, deposits, time deposits, certificates of deposit, savings
deposito, sertifikat deposito, tabungan dan/atau bentuk and/or other equivalent deposits.
lainnya yang dipersamakan dengan itu.
Berdasarkan Salinan Peraturan Lembaga Penjamin Based on the LPS No. 1/PLPS/2023 dated 22 May 2023
Simpanan No. 1/PLPS/2023 tanggal 22 Mei 2023 regarding the Deposit Guarantee Program, the
tentang Program Penjaminan Simpanan, besarnya maximum guaranteed amount for each customer in one
saldo yang dijamin untuk setiap nasabah pada satu bank is Rp2,000,000,000 (full amount).
bank adalah paling tinggi sebesar Rp2.000.000.000
(nilai penuh).
Suku bunga simpanan LPS pada tanggal 31 Desember The interest rate of LPS as of 31 December 2025 and
2025 dan 2024 masing-masing adalah sebesar 3,50% 2024 for deposits denominated in Rupiah is 3.50% and
dan 4,25% untuk simpanan dalam mata uang Rupiah 4.25% respectively, for deposits denominated in foreign
dan masing-masing sebesar 2,00% dan 2,25% untuk currencies is 2.00% and 2.25%, respectively.
simpanan dalam mata uang asing.
59. TAMBAHAN INFORMASI ARUS KAS 59. ADDITIONAL INFORMATION OF CASH FLOWS
a. Perubahan liabilitas pada aktivitas pendanaan a. Changes of liabilities in financing activities
Perubahan pada liabilitas yang timbul dari Changes in liabilities arising from financing activities
aktivitas pendanaan pada laporan arus kas in the consolidated statement of cash flow are as
konsolidasian adalah sebagai berikut: follow:
Non-arus kas/Non-cash flow
1 Januari Selisih kurs/ 31 Desember
2025/ Differences 2025/
1 January Arus kas/ due to Lainnya/ 31 December
2025 Cash flow exchange rate Others 2025
Efek-efek yang diterbitkan 41.141.067 20.358.171 739.323 (33.330) 62.205.231 Debt securities issued
Pinjaman yang diterima 147.915.981 3.141.941 3.611.239 3.261 154.672.422 Fund borrowing
Pinjaman dan efek-efek Subordinated loans and
subordinasi 403.562 (17.338) 3.435 120 389.779 marketable securities
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements to
janji dibeli kembali 90.256.225 (52.356.534) 221.211 1.834.987 39.955.889 repurchase liabilities
Total liabilitas dari aktivitas Total liabilities from
pendanaan 279.716.835 (28.873.760) 4.575.208 1.805.038 257.223.321 financing activities
Non-arus kas/Non-cash flow
1 Januari Selisih kurs/ 31 Desember
2024/ Differences 2024/
1 January Arus kas/ due to Lainnya/ 31 December
2024 Cash flow exchange rate Others 2024
Efek-efek yang diterbitkan 50.317.764 (10.621.275) 1.440.279 4.299 41.141.067 Debt securities issued
Pinjaman yang diterima 95.445.459 50.822.496 1.766.126 (118.100) 147.915.981 Fund borrowing
Pinjaman dan efek-efek Subordinated loans and
subordinasi 415.171 (16.887) 5.167 111 403.562 marketable securities
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements to
janji dibeli kembali 36.330.064 53.371.351 554.810 - 90.256.225 repurchase liabilities
Total liabilitas dari aktivitas Total liabilities from
pendanaan 182.508.458 93.555.685 3.766.382 (113.690) 279.716.835 financing activities
409
Page 1424
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
59. TAMBAHAN INFORMASI ARUS KAS (lanjutan) 59. ADDITIONAL INFORMATION OF CASH FLOWS
(continued)
b. Penerimaan bersih dari pengalihan pengendalian b. Net proceeds from control transfer of a Subsidiaries
atas Entitas Anak
Tabel berikut ini merupakan rekonsiliasi arus kas The following table is the reconciliation of cash flow
yang diperoleh dan dilepaskan dalam pengalihan received and released from control transfer of
pengendalian atas Entitas Anak: a Subsidiaries:
31 Desember 2024/
31 December 2024
Imbalan kas yang diterima 1.710.000 Cash consideration received
Dikurangi saldo kas Entitas Anak Less cash balance of Subsidiary
yang dialihkan pengendaliannya (758.716) in which control is transferred
Penerimaan bersih dari pengalihan Net proceeds from control transfer
pengendalian atas Entitas Anak 951.284 of Subsidiaries
60. KEGIATAN JASA KUSTODIAN DAN WALI AMANAT 60. CUSTODIAN SERVICES AND TRUST OPERATIONS
Kegiatan Jasa Kustodian Custodian Services
Bank Mandiri telah memberikan Jasa Kustodian sejak Bank Mandiri started providing Custodian
tahun 1995. Surat izin operasi telah diperbaharui oleh Services since 1995. The operating license was
Bapepam dan LK berdasarkan Surat Keputusan renewed by Capital Market and Financial Institutions
No. KEP.01/PM/Kstd/1999 tertanggal 4 Oktober 1999. Supervisory Board based on Decree
Kustodian Bank Mandiri merupakan bagian dari unit No. KEP.01/PM/Kstd/1999 dated 4 October 1999. Bank
kerja Financial Institutions Business Group dimana Mandiri’s Custodian, which is the part of Financial
jasa-jasa yang ditawarkan adalah sebagai berikut: Institutions Business Group, provides a full range of
Custodian Services as follows:
a. Penyelesaian transaksi (settlement) jual dan beli a. Settlement and handling services for script and
efek dengan maupun tanpa warkat (scripless). scripless trading transactions.
b. Penyimpanan (safekeeping) dan administrasi b. Safekeeping and administration of marketable
(administration) atas efek-efek maupun dokumen securities and other valuable assets.
berharga lainnya.
c. Pengurusan hak-hak nasabah atas kepemilikan c. Corporate action services which starting from
efek-efek yang disimpan sampai dengan hak administrating the safekeeping of customer’s
tersebut efektif di rekening nasabah (corporate ownership right on marketable securities until that
action). right become effective in the customer’s account.
d. Perwalian (proxy) pada Rapat Umum Pemegang d. Proxy services for its customers’ in General
Saham dan Rapat Umum Pemegang Obligasi. Meeting of Shareholders and General Meeting of
Bondholders.
e. Penyampaian laporan (reporting) dan informasi e. Reporting and information submission related to the
(information) yang terkait dengan efek-efek customers’ marketable securities and/or other
dan/atau dokumen berharga milik nasabah yang valuable assets which are kept and administered by
disimpan dan diadministrasikan oleh kustodian Bank Mandiri’s custodian.
Bank Mandiri.
410
Page 1425
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
60. KEGIATAN JASA KUSTODIAN DAN WALI AMANAT 60. CUSTODIAN SERVICES AND TRUST OPERATIONS
(lanjutan) (continued)
Kegiatan Jasa Kustodian (lanjutan) Custodian Services (continued)
Untuk memenuhi kebutuhan investor dalam In order to fulfill the investors’ needs in investing on
melakukan investasi pada berbagai instrumen efek- various marketable securities instruments, Bank
efek, Kustodian Bank Mandiri memfasilitasinya dengan Mandiri’s Custodian facilitate it through provisions of
menyediakan beragam layanan: various services as follow:
a. Kustodian umum untuk melayani investor yang a. General custodian which provide services for
melakukan investasi pada instrumen pasar modal investors who are investing in capital market or
maupun pasar uang di Indonesia. money market in Indonesia.
b. Kustodian lokal untuk American Depository b. Local custodian for American Depository Receipts
Receipts (ADR) dan Global Depository Receipts (ADR) and Global Depository Receipts (GDR)
(GDR) yang dibutuhkan oleh investor yang akan which is needed by the investors to convert the
melakukan konversi dari saham perusahaan yang companies’ shares which are listed in local and
terdaftar di bursa lokal dan luar negeri (dual/multi overseas stock exchange (dual/multi listing).
listing).
c. Sub-Registry untuk melayani investor yang c. Sub-Registry which provide services for investors
melakukan transaksi dan investasi pada Surat that conduct transaction and investment in
Utang Negara (SUN, baik Obligasi Negara Government Bonds (either in form of Bonds or
maupun Surat Perbendaharaan Negara) serta Treasury Bills) and Bank Indonesia Certificates
Sertifikat Bank Indonesia (SBI). (Sertifikat Bank Indonesia (SBI)).
d. Kustodian mutual fund (reksa dana) dan d. Custodian for mutual funds and discretionary fund
discretionary fund (kontrak pengelolaan dana) issued and managed by investment manager.
yang diterbitkan dan dikelola oleh manajer
investasi.
e. Kustodian Euroclear bagi nasabah yang akan e. Custodian of Euroclear for customer who is
melakukan investasi dan penyelesaian transaksi conducting investment and settlement of securities
efek-efek yang tercatat di Euroclear Operations transactions registered at the Euroclear Operations
Centre, Brussels. Kustodian Bank Mandiri Centre, Brussels. Bank Mandiri’s Custodian is a
merupakan direct member dari Euroclear. direct member of Euroclear
f. Kustodian Pinjam Meminjam Efek (securities f. Securities lending and borrowing as services for
lending and borrowing) bagi nasabah yang ingin customers who want to maximise their investment
memaksimalkan hasil investasinya dengan return by lending their securities to securities
meminjamkan efek-efeknya (saham) kepada companies through intermediary and guarantee of
perusahaan sekuritas melalui perantara dan PT Kliring Penjaminan Efek Indonesia (PT KPEI).
penjaminan PT Kliring Penjaminan Efek Indonesia
(PT KPEI).
g. Kustodian Exchange Traded Fund (ETF) yang g. Custodian for Exchange Traded Fund (ETF) which
diterbitkan dan dikelola oleh manajer investasi issued and managed by an investment manager
dimana unit penyertaannya diperdagangkan di where the unit of participation will be traded on stock
bursa. exchange.
h. Jasa Kustodian Efek Beragun Aset (EBA) h. Custodian for Asset Backed Securities (Efek
berbentuk Kontrak Investasi Kolektif (KIK) yang Beragun Aset (EBA)) in the form of Collective
diterbitkan oleh manajer investasi dan bank Investment Contract (Kontrak Investasi Kolektif
kustodian dalam rangka transaksi sekuritisasi aset (KIK)) which was issued by the investment manager
yang dimiliki perbankan atau lembaga keuangan and custodian bank in relation to asset securitisation
lainnya. transactions owned by banks or other financial
institutions.
411
Page 1426
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
60. KEGIATAN JASA KUSTODIAN DAN WALI AMANAT 60. CUSTODIAN SERVICES AND TRUST OPERATIONS
(lanjutan) (continued)
Kegiatan Jasa Kustodian (lanjutan) Custodian Services (continued)
Untuk tahun yang berakhir pada tanggal As of 31 December 2025 and 2024, Bank Mandiri’s
31 Desember 2025 dan 2024, kustodian Bank Mandiri Custodian has 42.234 and 19,460 customers,
memiliki 42.234 dan 19.460 nasabah yang terdiri dari respectively, which consist of pension funds, insurance
dana pensiun, perusahaan asuransi, bank, yayasan, companies, banks, foundation, securities companies,
perusahaan sekuritas, reksa dana, institusi/badan mutual funds, other institution/legal entities and
hukum lain maupun perseorangan. Nilai portofolio individual customer. Total portfolio by currencies as of
berdasarkan mata uang yang disimpan pada tanggal 31 December 2025 are amounted to Rp717,194,948,
31 Desember 2025 sebesar Rp717.194.948, USD4,707, AUD0.864, HKD0.257, JPY1,093, and
USD4.707, AUD0,864, HKD0,257, JPY1.093 dan EUR0.971 and as of 31 December 2024 are amounted
EUR0,971 dan pada tanggal 31 Desember 2024 to Rp642,827,813, USD5,356 and EUR0.1. Assets kept
sebesar Rp642.827.813, USD5.356 dan EUR0,1. Aset in custodian services activities are not included in the
yang disimpan dalam kegiatan jasa kustodian tidak consolidated financial statement of Bank Mandiri and its
termasuk dalam laporan posisi keuangan Subsidiaries.
konsolidasian Bank Mandiri dan Entitas Anak.
Bank Mandiri mengasuransikan portofolio nasabah Bank Mandiri has insured the customer’s portfolio kept
yang disimpan di kustodian terhadap kemungkinan in custodians against potential losses arising from
kerugian yang timbul dari penyimpanan dan safekeeping and transfer of securities in accordance
pemindahan efek-efek sesuai dengan ketentuan with the Financial Services Authority’s regulation.
Otoritas Jasa Keuangan.
Kegiatan Wali Amanat Trustee Agent Operations
Bank Mandiri telah memberikan Jasa Wali Amanat Bank Mandiri has been providing Trustee Agent
sejak tahun 1983. Surat izin operasi untuk kegiatan Operations Services since 1983. The operating license
wali amanat telah diperbaharui dan didaftarkan for trust services was renewed and re-registered in
kembali ke Bapepam dan LK berdasarkan Surat Decree of Capital Market and Financial Institutions
Keputusan No. 17/STTD-WA/PM/1999 tertanggal Supervisory Board based on Decree
27 Oktober 1999. Jasa-jasa yang ditawarkan adalah No. 17/STTD-WA/PM/1999 dated 27 October 1999.
sebagai berikut: The type of services are as follows:
a. Jasa wali amanat dan agen pemantau untuk a. Trustee agent for bonds and Medium Term Notes
penerbitan Obligasi dan Medium Term Notes (MTN) issuance
(MTN)
b. Jasa agen pengelola rekening penampungan b. Escrow agent
c. Jasa agen pembayaran c. Paying agent
d. Jasa penampungan dana IPO/Initial Public d. Initial Public Offering/IPO (receiving bank)
Offering
e. Jasa agen penjaminan e. Security agent
Untuk tahun yang berakhir pada tanggal 31 Desember For year ended 31 December 2025 and 2024, Bank
2025 dan 2024, Bank Mandiri selaku Wali Amanat Mandiri as the Trustee manage 115 and 110 customers
mengelola masing-masing 115 dan 110 emisi Obligasi with the total value of bonds and MTN issued based on
dan MTN dengan nilai emisi berdasarkan mata uang currency amounted Rp128,054,874 and Rp69,389,196,
sebesar Rp128.054.874 dan Rp69.389.196. respectively.
Baik wali amanat maupun kustodian Bank Mandiri Both Bank Mandiri’s trustee operations and custodian
telah mendapat sertifikasi standar mutu pelayanan ISO services have received quality certification ISO
9001:2015. 9001:2015.
412
Page 1427
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
60. KEGIATAN JASA KUSTODIAN DAN WALI AMANAT 60. CUSTODIAN SERVICES AND TRUST OPERATIONS
(lanjutan) (continued)
Kegiatan Usaha Bank Berupa Penitipan Dengan Trust Services
Pengelolaan (Trust)
Bank Mandiri melakukan kegiatan penitipan dengan Bank Mandiri carried out custodial management (Trust)
pengelolaan (Trust) setelah mendapatkan izin prinsip activities after obtaining a principal license based on
berdasarkan Surat Bank Indonesia Bank Indonesia Letter No. 15/30/DPB1/PB1-1 dated
No. 15/30/DPB1/PB1-1 tanggal 26 April 2013 dan surat 26 April 2013, and a confirmation letter for Trust services
penegasan layanan Trust No. 15/32/DPB1/PB1-1 No. 15/32/DPB1/PB1-1 dated 28 August 2013.
tanggal 28 Agustus 2013.
Kegiatan Penitipan dengan Pengelolaan (Trust) The Custodial Management (Trust) activity is a custodial
merupakan layanan penitipan dengan pengelolaan service involving the management of assets owned by
atas harta milik penitip harta Trust (Settlor) the Trust depositor (Settlor), based on a written
berdasarkan perjanjian tertulis antara Bank Mandiri agreement between Bank Mandiri as the recipient and
sebagai penerima dan pengelola harta Trust (Trustee) manager of the Trust assets (Trustee) and the Trust
dengan penitip harta Trust (Settlor) untuk kepentingan depositor (Settlor), for the benefit of the beneficiary
penerima manfaat (Beneficiary). (Beneficiary).
Fungsi dari Layanan Trust Bank Mandiri adalah Functions of Bank Mandiri Trust Service are:
sebagai:
a. Agen pembayar (paying agent) yaitu kegiatan a. Paying agent is the activity of receiving and
menerima dan melakukan pemindahan uang transferring money and/or funds, as well as
dan/atau dana, serta mencatat arus kas masuk recording cash in and cash out for and on behalf of
dan kas keluar untuk dan atas nama nasabah the customer (settlor).
(settlor).
b. Agen investasi (investment agent) yaitu b. Investment agent is the activity of placing,
kegiatan menempatkan, mengkonversi, dan converting, and administering the placement of
mengadministrasikan penempatan dana untuk funds for and on behalf of the customer (settlor).
dan atas nama nasabah (settlor).
Layanan Trust Bank Mandiri juga mengelola nasabah Bank Mandiri’s Trust Service also managing customers
dari berbagai segmen, mencakup oil and gas from various segments, including oil and gas company,
company, segmen corporate dan segmen commercial, corporate segments and commercial segments, as well
juga nasabah non-profit organisation untuk kegiatan as non-profit organisation customers for the distribution
pendistribusian hasil penjualan gas, jual-beli/akuisisi of gas sales proceeds, company sales/acquisition, and
perusahaan, penampungan untuk dana bantuan luar pooling of funds for foreign aid and others.
negeri dan sebagainya.
61. KREDIT PENERUSAN (CHANNELING LOANS) 61. CHANNELING LOANS
Kredit penerusan berdasarkan sumber dana dan Channeling loans based on sources of funds and
sektor ekonomi adalah sebagai berikut: economic sectors are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Pemerintah: United States Dollar
Pertanian 157.001 157.614 Agriculture
Industri 14.543 14.543 Manufacturing
Total 171.544 172.157 Total
413
Page 1428
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
61. KREDIT PENERUSAN (CHANNELING LOANS) 61. CHANNELING LOANS (continued)
(lanjutan)
Bank Mandiri telah ditunjuk untuk menatausahakan Bank Mandiri has been appointed to administer the loans
kredit kelolaan yang diterima oleh Pemerintah received by the Government of the Republic of Indonesia
Indonesia dengan beberapa skema yang saat ini through several existing schemes as follows:
(existing) yaitu sebagai berikut:
1. Penerusan pinjaman Kementerian Keuangan 1. Channeling loans from the Ministry of Finance in
dalam berbagai mata uang dari beberapa various currencies from several bilateral and
lembaga keuangan bilateral dan multilateral untuk multilateral financial institutions to finance
membiayai proyek-proyek Pemerintah melalui Government projects through State Owned
BUMN, BUMD dan Pemda, antara lain: Asian Enterprises, Region Owned Enterprises and
Development Bank, Banque Français & Credit Regional Government, such as: Asian Development
National, Barclays, BNP Paribas, BNP Paribas & Bank, Banque Français & Credit National, Barclays,
CAI Belgia, Calyon & BNP Paribas, BNP Paribas, BNP Paribas & CAI Belgium, Calyon
Commonwealth Development Corporation & BNP Paribas, Commonwealth Development
(“CDC”) NES, Export Finance and Insurance Corporation (“CDC”) NES, Export Finance and
Corporation (“EFIC”) Australia, International Insurance Corporation (“EFIC”) Australia,
Development Association (“IDA”), International International Development Association (“IDA”),
Bank for Reconstruction and Development, Japan International Bank for Reconstruction and
Bank for International Cooperation, Kreditanstalt Development, Japan Bank for International
Fur Wiederaufbau, Nederlands Urban Sector Loan Cooperation, Kreditanstalt Fur Wiederaufbau,
& De Nederlandse Inveseringsbank voor Nederlands Urban Sector Loan & De Nederlandse
Ontwikkelingslanden NV, Pemerintah Swiss, RDI Inveseringsbank voor Ontwikkelingslanden NV,
- KI, Spanyol, U.B Denmark, US Export Import Swiss Government, RDI - KI, Spain, U.B Denmark,
Bank dan Overseas Economic Cooperation Fund. US Export Import Bank and Overseas Economic
Namun berdasarkan Peraturan Menteri Keuangan Cooperation Fund. However, based on the
No. 40/PMK.05/2015 tanggal 6 Maret 2015 bahwa Regulation of the Minister of Finance
terhitung mulai tanggal 1 Oktober 2015 No. 40/PMK.05/2015 dated 6 March 2015, stated
pengelolaan penatausahaan pinjaman luar negeri starting from 1 October 2015 the administration of
dilakukan oleh Kementerian Keuangan, kecuali overseas loans is managed by the Ministry of
pinjaman dalam bentuk Project Aid BI. Finance, except loans in the form of BI Project Aid.
2. Penerusan pinjaman eksproyek Perusahaan Inti 2. Channeling loans from former of Perusahaan Inti
Rakyat (“PIR”) tetap ada kepada petani dalam Rakyat (“PIR”) are still exists to farmers for
rangka pembangunan kebun rakyat yang meliputi community plantation development which includes
proyek Nucleus Estate & Smallholder (“NES”) the Nucleus Estate & Smallholder (“NES”) ADB
ADB, PIR Khusus dan PIR Lokal. Bank Mandiri project, Special PIR and Local PIR. Bank Mandiri as
sebagai penatausaha pengembalian Piutang the administrator for the repayment of receivables
Negara pada Petani PIR tetap ada, dimana to PIR Farmers continues to exist, whereas the
Kementerian Keuangan sebagai pengelola Ministry of Finance is managing the repayment of
pengembalian piutang negara kepada petani dan receivables to farmers and the Ministry of
Kementerian Pertanian sebagai pengelola teknis Agriculture is managing the technical execution of
pelaksanaan proyek PIR tetap ada. Untuk the PIR Project still exist. The distribution of
penyaluran pinjaman Perusahaan Inti Rakyat Perusahaan Inti Rakyat Perkebunan (“PIR-Bun”)
Perkebunan (“PIR-Bun”) sudah tidak dilakukan loans has stopped.
lagi.
3. Penerusan Pinjaman Dana Reboisasi Hutan 3. Channeling loans of Industrial Plantation Forest
Tanaman Industri (“DRHTI”) dari Kementerian Reforestation (“DRHTI”) from the Ministry of
Lingkungan Hidup dan Kehutanan (“KLHK”). Environment and Forestry (“KLHK”). Since 1999,
Terhitung sejak tahun 1999, KLHK telah the Ministry of Environment and Forestry has
menghentikan penyaluran Dana Reboisasi dalam stopped distributing the Reforestation Loans for
rangka Pinjaman untuk Pembangunan Hutan Industrial Plantation Forests, therefore the DRHTI
Tanaman Industri tersebut, sehingga pinjaman loans which are currently managed by PT Bank
DRHTI yang saat ini dikelola di PT Bank Mandiri Mandiri (Persero) Tbk are existing DRHTI Loans
(Persero) Tbk adalah existing Pinjaman DRHTI which were inherited from Participating Bank.
yang berasal dari Bank Peserta Penggabungan.
414
Page 1429
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
61. KREDIT PENERUSAN (CHANNELING LOANS) 61. CHANNELING LOANS (continued)
(lanjutan)
Bank Mandiri telah ditunjuk untuk menatausahakan Bank Mandiri has been appointed to administer the loans
kredit kelolaan yang diterima oleh Pemerintah received by the Government of the Republic of Indonesia
Indonesia dengan beberapa skema yang saat ini through several existing schemes as follows: (continued)
(existing) yaitu sebagai berikut: (lanjutan)
Kredit penerusan tidak disajikan dalam laporan posisi Channeling loans are not presented in the consolidated
keuangan konsolidasian karena Bank Mandiri dan statement of financial position since the credit risk are
Entitas Anak tidak menanggung risiko atas kredit not borne by the Bank and its Subsidiaries. In
tersebut. Berdasarkan perjanjian tersebut di atas, Bank accordance to the agreement mentioned above, Bank
Mandiri bertugas melakukan penagihan kepada Mandiri is responsible to bill the debtors and made
debitur dan menyetorkan kembali kepada Pemerintah payments to the Government in the principal, including
pembayaran pokok kredit, termasuk bunga dan beban- the interest and other charges such as loan
beban lainnya serta pengelolaan dokumentasi kredit. documentation management. As compensation, Bank
Sebagai gantinya, Bank Mandiri akan menerima jasa Mandiri receives banking fee which varies from 0.50% -
perbankan (banking fee) yang berkisar antara 0,50% - 2.00%.
2,00%.
62. MANAJEMEN RISIKO 62. RISK MANAGEMENT
Bank Mandiri menerapkan manajemen risiko yang Bank Mandiri implements independent risk management
independen dan sesuai dengan standar yang merujuk in accordance with standards that refer to the regulations
pada ketentuan dari OJK, Bank Indonesia serta best of FSA, Bank Indonesia regulation and international
practices yang diterapkan di perbankan internasional. banking best practices. Bank Mandiri adopts the
Bank Mandiri menggunakan konsep Enterprise Risk Enterprise Risk Management (“ERM”) concept as
Management (“ERM”) sebagai salah satu strategi comprehensive and integrated risk management
manajemen risiko yang komprehensif dan terintegrasi, strategy which is customised with the Bank’s business
yang disesuaikan dengan kebutuhan bisnis dan and operational needs. ERM implementation provides
operasional Bank. Penerapan ERM akan memberikan value added benefits to the Bank’s and its stakeholders.
nilai tambah bagi Bank dan stakeholders.
ERM adalah sebuah proses pengelolaan risiko yang ERM is a risk management process embedded in
melekat dalam proses bisnis Bank, artinya pengelolaan business strategies and operations that are integrated in
risiko menjadi bagian yang menyatu dalam pengambilan the Bank’s daily business decision making processes.
keputusan bisnis Bank sehari-hari. Dengan ERM, Bank With ERM, the Bank establishes a systematic and
akan memiliki kerangka kerja pengelolaan risiko yang comprehensive risk management framework (credit risk,
sistematis dan menyeluruh (risiko kredit, risiko pasar, market risk, and operational risk) by connecting the
dan risiko operasional) dengan menghubungkan capital management and business processes with the
pengelolaan modal dan proses bisnis dengan risiko risks in holistic approach. In addition, ERM also applies
yang dihadapi secara utuh. Selain itu, ERM juga integrated risk management for the Subsidiaries, to
menerapkan pengelolaan risiko secara terintegrasi maximise the effectiveness of supervision and value
dengan Entitas Anak untuk memaksimalkan efektivitas creation to the Bank based on POJK No. 30 year 2024
pengawasan dan nilai perusahaan berdasarkan POJK regarding Financial Conglomerate and Financial
No. 30 Tahun 2024 tentang Konglomerasi Keuangan Conglomerate Holding Company.
dan Perusahaan Induk Konglomerasi Keuangan.
Kerangka pengelolaan risiko Bank mengacu pada POJK The Bank’s risk management framework is based on
No. 18/POJK.03/2016 tentang Penerapan Manajemen POJK No. 18/POJK.03/2016 regarding Implementation
Risiko Bagi Bank Umum, Peraturan Menteri BUMN of Risk Management for Commercial Banks, Ministerial
No. PER-2/MBU/03/2023 tentang Pedoman Tata Kelola Regulation of State-owned Enterprise
dan Kegiatan Korporasi Signifikan Badan Usaha Milik No. PER-2/MBU/03/2023 regarding Guidelines for
Negara, dan POJK No. 17 tahun 2023 tentang Governance and Significant Corporate Activities of
Penerapan Tata Kelola Bagi Bank Umum. Kerangka State-Owned Enterprises, and POJK No. 17 of the year
pengelolaan risiko Bank tercantum dalam Kebijakan 2023 regarding the Implementation of Good Corporate
Manajemen Risiko (KMNR), dalam kerangka Governance by Commercial Banks. The Bank’s risk
pengelolaan risiko ini, diatur berbagai kebijakan agar management framework is included in Risk
manajemen risiko berfungsi sebagai business enabler Management Policy (KMNR), which consists of various
sehingga bisnis dapat tetap tumbuh dalam koridor policies to support risk management function as a
prudential principle dengan menerapkan proses business enabler for business growth within the corridor
manajemen risiko yang ideal (identifikasi - pengukuran - of prudential principle by adopting the ideal risk
pemantauan - pengendalian risiko) pada semua level management processes (identification - measurement -
organisasi. monitoring - risk control) at all organisation levels.
415
Page 1430
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
Sebagai bagian dari proses ERM, Bank Mandiri As part of the ERM process, Bank Mandiri applies a Risk
menerapkan Risk Appetite Statement (“RAS”). RAS Appetite Statement (“RAS”). RAS represents type and
merupakan jenis dan tingkat risiko yang sanggup level of risk that the Bank is able to take/face within its
diambil/dihadapi Bank yang berada dalam kapasitas risk capacity in order to achieve business objectives. The
risiko yang dimiliki dalam rangka mencapai tujuan bisnis. implementation of the RAS is also synchronized with the
Penerapan RAS juga disinkronkan dengan pemantauan monitoring of Bank Mandiri's Recovery Plan indicators
indikator Recovery Plan Bank Mandiri (mengacu pada (referring to POJK No. 5 Year 2024 on the Determination
POJK No. 5 Tahun 2024 tentang Penetapan Status of Supervision Status and Handling of Problems of
Pengawasan dan Penanganan Permasalahan Bank Commercial Banks).
Umum).
Adapun Risk Appetite Statement Bank Mandiri sebagai The Bank Mandiri Risk Appetite Statement is as follows:
berikut:
Dimensi/Dimensions Statement
Menjaga laba yang stabil serta sustain sesuai dengan tingkat risiko yang diambil./
Rentabilitas/Rentability
Maintain a stable and sustainable profit in accordance with the level of risk taken.
Menjaga permodalan yang kuat untuk mendukung risiko bisnis yang dihadapi dan
Permodalan/Capital memenuhi ketentuan Regulator./
Maintain capital to support the business risks and comply with regulator requirements.
Menjaga posisi likuiditas yang kuat dalam berbagai kondisi stress./Maintain a
strong liquidity position under a variety of stressful conditions.
Likuiditas/Liquidity
Menjaga pendanaan yang stabil dan terdiversifikasi dengan baik./Maintain stable
and well-diversified funding.
Menjaga kualitas portofolio dan konsentrasi kredit sesuai appetite Bank./Maintain
portfolio quality and credit concentration according to the Bank's appetite.
Risiko Kredit/Credit Risk
Menjaga biaya kredit pada level yang optimum./Maintain credit costs at optimum
levels.
Menjaga eksposur risiko pasar yang timbul, baik dari aktivitas trading book maupun
banking book, berada dalam appetite yang ditetapkan manajemen./
Risiko Pasar/Market Risk
Maintain market risk exposure arising from both trading book and banking book activities
within the level of appetite set by management.
Menjaga batas toleransi terhadap fraud eksternal, fraud internal serta isu terkait sistem
IT dan kerahasiaan data temasuk kerugian akibat insiden siber sesuai appetite
Risiko Operasional/
Bank./Maintain tolerance level to external fraud, internal fraud and issues related to IT
Operational Risk
systems and data confidentiality including losses due to cyber incidents according to the
Bank’s appetite.
Menjaga batas toleransi atas pelanggaran kepatuhan terhadap regulasi (yang berakibat
Risiko Kepatuhan/
sanksi/denda) sesuai appetite Bank./Maintain tolerance level for violation of regulatory
Compliance Risk
compliance (which results in sanctions/fines) according to the Bank’s appetite.
Menjaga potensi kerugian akibat tuntutan hukum pada tingkat yang rendah./
Risiko Hukum/Legal Risk
Maintain potential losses due to lawsuits at a low level.
Risiko Reputasi/ Menjaga reputasi Bank melalui produk dan layanan yang handal./
Reputation Risk Maintain the Bank's reputation through reliable products and services.
Seluruh risiko yang dihadapi Bank diukur dan dipantau All risks that faced by the Bank are measured and
secara rutin, baik melalui metode pengukuran internal monitored on regular basis through internal
maupun melalui penyusunan laporan profil risiko secara measurement method, quarterly risk profile report and
triwulanan dan laporan tingkat kesehatan Bank secara semiannually Bank’s soundness report in order to
semesteran, untuk menggambarkan seluruh risiko yang describe all the embedded risks in the Bank’s business
melekat dalam kegiatan bisnis Bank termasuk risiko activities, including consolidated Subsidiaries risks.
Entitas Anak secara konsolidasi.
Grup tidak terekspos risiko pasar, risiko kredit dan risiko There are no market risk, credit risk and liquidity risk
likuiditas pada investasi pemegang unit-link, exposed to the Group for policyholders’ investments in
dikarenakan semua risiko ditanggung langsung oleh unit-linked contract, since all credit risk is directly borne
masing-masing pemegang polis. by each policyholder.
416
Page 1431
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
Pengawasan aktif Dewan Direksi dan Dewan Komisaris Active supervision by the Board of Directors and the
terhadap aktivitas manajemen risiko Bank, baik secara Board of Commissioners in risk management activities,
langsung maupun tidak langsung dilaksanakan melalui directly and indirectly, is implemented through the
pembentukan komite di bawah supervisi Dewan establishment of committees at the level of the Board of
Komisaris, yaitu Komite Pemantau Risiko, Komite Tata Commissioners which are Risk Monitoring Committee,
Kelola Terintegrasi, Komite Remunerasi dan Nominasi, Integrated Governance Committee, Remuneration and
dan Komite Audit. Adapun komite di bawah supervisi Nomination Committee and Audit Committee. The
Direksi terdiri dari Asset & Liability Management Executive Committee under the supervision of the Board
Committee (ALCO), Risk Management Committee of Directors consists of Asset & Liability Management
(RMC), Credit Policy Committee (CPC), Integrated Risk Committee (ALCO), Risk Management Committee
Committee (IRC), Capital & Subsidiaries Committee (RMC), Credit Policy Committee (CPC), Integrated Risk
(CSC), Business Committee (BC), Information Committee (IRC), Capital & Subsidiaries Committee
Technology & Digital Banking Committee (ITDC), (CSC), Business Committee (BC), Information
Human Capital Policy Committee (HCPC), Policy & Technology & Digital Banking Committee (ITDC),
Procedure Committee (PPC), Credit Committee/Rapat Human Capital Policy Committee (HCPC), Policy &
Komite Kredit (RKK), Transformation Committee (TC), Procedure Committee (PPC), Credit Committee/Rapat
dan Social & Enviromental Responsibility Committee Komite Kredit (RKK), Transformation Committee (TC),
(SERC). and Social & Enviromental Responsibility Committee
(SERC).
Dari 12 komite yang berada di bawah supervisi Direksi, From 12 Executive Committees supervised under Board
terdapat 5 komite yang berkaitan langsung dengan of Directors, 5 committees are directly involved with risk
pengelolaan manajemen risiko yaitu RMC, IRC, ALCO management, i.e., RMC, IRC, ALCO, PPC and CPC. All
PPC dan CPC. Adapun fungsi dan tugas masing- functions and key responsibilities are as follows:
masing komite adalah sebagai berikut:
1. Risk Management Committee (RMC) 1. Risk Management Committee (RMC)
Memastikan kecukupan pelaksanaan identifikasi, Ensure the adequacy of the implementation of risk
pengukuran, dan pemantauan risiko, penetapan identification, measurement and monitoring,
kebijakan dan strategi manajemen risiko dalam establishing policies and risk management
rangka pelaksanaan proses dan sistem strategies in order to implement effective risk
manajemen risiko yang efektif. management system.
2. Integrated Risk Committee (IRC) 2. Integrated Risk Committee (IRC)
Memberikan rekomendasi kepada Direksi Entitas Providing recommendations to the Board of
Utama dalam rangka penerapan Manajemen Risiko Directors of the Main Entity, at least with regard to
Terintegrasi yang komprehensif dan efektif, the drafting and revision or improvement of the
termasuk penyusunan dan perbaikan atau Integrated Risk Management policy based on the
penyempurnaan kebijakan Manajemen Risiko implementation evaluation results. Bank Mandiri as
Terintegrasi berdasarkan hasil evaluasi main entity has established IRC as a fulfillment of
pelaksanaan. Bank Mandiri sebagai Entitas Utama POJK No. 17/POJK.03/2014 regarding The
membentuk IRC sebagai wujud penerapan Implementation of Integrated Risk Management for
POJK No. 17/POJK.03/2014 tentang Penerapan Financial Conglomerates. Members of the IRC
Manajemen Risiko Terintegrasi bagi Konglomerasi include the Board of Directors of the Main Entity and
Keuangan. Anggota IRC mencakup Direksi Entitas its subsidiaries.
Utama dan Entitas Anak.
3. Asset & Liabilities Management Committee (ALCO) 3. Asset & Liabilities Management Committee (ALCO)
Menjalankan fungsi penetapan strategi Manages Bank’s strategic management of asset
pengelolaan aset dan liabilitas, penetapan suku and liabilities, interest rate, liquidity and other areas
bunga da,n likuiditas, serta hal-hal lain yang terkait related to the asset and liability management of the
dengan pengelolaan aset dan liabilitas Bank. Bank. Furthermore, in condition of financial
Selain itu pada kondisi tekanan/krisis keuangan, stress/crisis, ALCO has the function and
ALCO juga memiliki tugas dan wewenang untuk responsibility to monitor Bank’s risk and financial
melakukan pemantauan indikator risiko dan indicators stated in the Recovery Plan in cases
keuangan Bank yang tercantum dalam Recovery where these indicators exceed the set limits.
Plan serta mengusulkan aktivasi Recovery Plan
dalam hal indikator-indikator tersebut melampaui
batasan yang ditetapkan.
417
Page 1432
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
Dari 12 komite yang berada di bawah supervisi Direksi, From 12 Executive Committees supervised under Board
terdapat 5 komite yang berkaitan langsung dengan of Directors, 5 committees are directly involved with risk
pengelolaan manajemen risiko yaitu RMC, IRC, ALCO management, i.e., RMC, IRC, ALCO, PPC, and CPC. All
PPC, dan CPC. Adapun fungsi dan tugas masing- functions and key responsibilities are as follows:
masing komite adalah sebagai berikut: (lanjutan) (continued)
4. Policy & Procedure Committee (PPC) 4. Policy & Procedure Committee (PPC)
PPC adalah komite yang bertugas membantu PPC is a committee that assist the Board of
Direksi dalam pengaturan Peraturan Bank dalam Directors in arrangement of the Bank’s Regulations
bentuk ketentuan Mandiri Group, kebijakan atau in the form of Mandiri Group's policies, Bank’s
prosedur serta pengaturan pemberian policies or procedures, as well as arrangement of
kewenangan kepada pejabat Bank secara ex- granting authority to the Bank’s executives on an ex-
officio. officio basis.
5. Credit Policy Committee (CPC) 5. Credit Policy Committee (CPC)
Membantu Direksi dalam merumuskan Assist the Board of Directors in formulating policies,
kebijakan, mengawasi pelaksanaan kebijakan, overseeing policy implementation, monitoring the
memantau perkembangan dan kondisi portofolio growth and condition of the credit and/or financing
perkreditan atau pembiayaan serta memberikan portfolio and providing recommendations for
saran langkah perbaikan, termasuk dalam corrective actions, including evaluating agenda and
membahas dan/atau mengevaluasi agenda determining Management Limit based on the
terkait Management Limit dan menetapkan Authority Holder.
Management Limit sesuai kewenangan
memutus.
Komite di bawah supervisi Dewan Komisaris yang Committees formed under Board of Commissioners
memiliki tugas dan tanggung jawab melakukan kajian including Risk Monitoring Committee, Integrated
dan evaluasi atas kebijakan serta pelaksanaan Governance Committee, and Audit Committee, which
manajemen risiko Bank, serta memberikan masukan have tasks and responsibilities to review and evaluate
dan rekomendasi kepada Dewan Komisaris dalam the policy and implementation of the Bank's risk
rangka melaksanakan fungsi pengawasan adalah management, as well as providing inputs and
Komite Pemantau Risiko, Komite Tata Kelola recommendations to the Board of Commissioners in
Terintegrasi, dan Komite Audit. order to carry out the monitoring roles.
A. Risiko kredit A. Credit risk
Dalam menyalurkan kreditnya, Bank Mandiri In distributing its credit, Bank Mandiri always
senantiasa mengedepankan prinsip kehati-hatian prioritizes the prudential principle which is reflected
yang tercermin di beberapa aspek antara lain in several aspects, including the following:
sebagai berikut:
1. Tata Kelola dan Struktur Organisasi 1. Governance and Organisational Structure
Bank Mandiri senantiasa berpedoman pada Bank Mandiri is always guided by the Bank
Kebijakan Perkreditan Bank Mandiri dalam Mandiri Credit Policy in managing credit risk
mengelola risiko kredit secara end-to-end end-to-end which is outlined in more detail in
yang secara lebih rinci dituangkan dalam the form of Credit Procedure Standards (SPK)
bentuk Standar Prosedur Kredit (SPK) dan and Product Manuals.
Manual Produk.
Direktorat Manajemen Risiko bersama unit The Risk Management Directorate together
kerja terkait dalam melakukan manajemen with related work units carry out integrated
risiko terintegrasi untuk bertanggung jawab risk management to be responsible for
dalam mengelola 10 jenis risiko yang dihadapi managing 10 types of risks faced by the Bank
Bank beserta Entitas Anak, serta membahas and its Subsidiaries, as well as discussing and
dan mengusulkan kebijakan dan pedoman proposing risk management policies and
pengelolaan risiko. guidelines.
418
Page 1433
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
Dalam menyalurkan kreditnya, Bank Mandiri In distributing its credit, Bank Mandiri always
senantiasa mengedepankan prinsip kehati-hatian prioritizes the prudential principle which is reflected
yang tercermin di beberapa aspek antara lain in several aspects, including the following:
sebagai berikut: (lanjutan) (continued)
1. Tata Kelola dan Struktur Organisasi (lanjutan) 1. Governance and Organisational Structure
(continued)
Struktur organisasi Direktorat Manajemen The organisational structure of the Risk
Risiko terdiri dari Risk Taking Unit dan Management Directorate consists of the Risk
Independent Risk Management Unit. Risk Taking Unit and the Independent Risk
Taking Unit menjalankan fungsi four-eyes Management Unit. The Risk Taking Unit
principle, sedangkan Independent Risk carries out the function of the four-eyes
Management Unit bertanggung jawab principle, while the Independent Risk
langsung kepada Direktur Manajemen Risiko. Management Unit is directly responsible to
Bank Mandiri menempatkan fungsi analisis the Risk Management Director. Bank Mandiri
kredit yang dilakukan oleh unit bisnis dan unit places the credit analysis function carried out
risiko kredit yang independen. by independent business units and credit risk
units.
2. Aktivitas-aktivitas terkait Pengelolaan Risiko 2. Activities related to Credit Risk Management
Kredit
A. Segmen Wholesale A. Wholesale Segment
Proses pengelolaan kredit di segmen The credit management process in the
Wholesale diawali dengan menentukan Wholesale segment begins with
target pasar melalui Loan Portfolio determining the target market through the
Guideline yang menetapkan Industry Loan Portfolio Guideline which determines
Classification (menarik, netral, selektif dan the appropriate Industry Classification
waspada) dan Industry Limit yang sesuai, (attractive, neutral, selective and cautious)
serta memilih dan menyaring target and Industry Limit, as well as selecting and
nasabah melalui Industry Acceptance filtering target customers through Industry
Criteria dan Name Clearance untuk Acceptance Criteria and Name Clearance
menghasilkan pipeline debitur yang to produce a high quality debtor pipeline.
berkualitas.
Proses selanjutnya adalah melakukan The next process is to carry out a credit risk
credit risk assessment menggunakan assessment using a series of credit risk
serangkaian credit risk tools (credit risk tools (credit risk rating, spreadsheet, CPA,
rating, spreadsheet, CPA, NAK, dan NAK, etc.) which is then decided by the
sebagainya) yang kemudian diputus oleh Credit Approval Authority Holder (through a
Pemegang Kewenangan Memutus Kredit Credit Committee Meeting) with a four-eye
(melalui Rapat Komite Kredit) dengan principle involving the Business Unit and
four-eyes principle yang melibatkan Independent Credit Risk Management Unit.
Business Unit dan Credit Risk The four-eye principle mechanism is carried
Management Unit secara independen. out by the Credit Committee in accordance
Mekanisme four-eyes principle dilakukan with the limits of authority, where the credit
oleh Credit Committee sesuai limit termination process is carried out through
kewenangan, dimana proses pemutusan the RKK mechanism.
kredit dilaksanakan melalui mekanisme
RKK.
419
Page 1434
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
Dalam menyalurkan kreditnya, Bank Mandiri In distributing its credit, Bank Mandiri always
senantiasa mengedepankan prinsip kehati-hatian prioritizes the prudential principle which is reflected
yang tercermin di beberapa aspek antara lain in several aspects, including the following:
sebagai berikut: (lanjutan) (continued)
2. Aktivitas-aktivitas terkait Pengelolaan Risiko 2. Activities related to Credit Risk Management
Kredit (lanjutan) (continued)
A. Segmen Wholesale (lanjutan) A. Wholesale Segment (continued)
Setelah proses disbursement kredit, risiko After the credit disbursement process, the
kredit dan potensi kegagalan debitur harus debtor's credit risk and potential failure must
senantiasa dimonitor dan dideteksi secara always be monitored and detected early.
dini Khusus untuk debitur yang bermasalah Specifically for debtors with problems,
maka perlu dilakukan penanganan lebih further handling needs to be carried out,
lanjut antara lain mencakup aktivitas including restructuring, collection, and
restrukturisasi, collection, maupun recovery activities.
recovery.
B. Segmen Retail B. Retail Segment
Dengan mempertimbangkan karakteristik By considering its mass market
yang mass market, maka proses kredit characteristics, the credit process is carried
dilakukan secara lebih otomatis out more automatically using a credit risk
menggunakan credit risk scorecard, scorecard, referring to the Risk Acceptance
dengan mengacu pada Risk Acceptance Criteria for each product, and processed
Criteria setiap produk, serta diproses through an automated work-flow (loan
melalui work-flow yang terotomasi (loan factory). The monitoring process is carried
factory). Proses monitoring dilakukan out in a portfolio manner.
secara portofolio.
Pemberian kredit di segmen Retail Lending in the Retail segment especially for
khususnya pada kredit produktif juga productive loan also refers to the Loan
mengacu kepada Loan Portfolio Guideline. Portfolio Guideline.
3. Penilaian Kelayakan Kredit 3. Credit Worthiness Assessment
A. Rating System A. Rating System
Bank Mandiri memiliki Rating System yang Bank Mandiri has a Rating System known
dikenal dengan BMRS (Bank Mandiri as BMRS (Bank Mandiri Rating System).
Rating System). BMRS yang telah The BMRS that has been developed by the
dikembangkan oleh Bank terdiri dari Rating Bank consists of a Rating System for the
System untuk segmen Corporate and Corporate and Commercial Banking
Commercial Banking, Rating System untuk segment, a Rating System for the SME
segmen SME, dan Rating System untuk segment, and a Rating System for Financial
Financial Institution (Bank). Dengan Institutions (Banks). By using the Rating
menggunakan Rating System untuk System for Financial Institutions (Banks),
Financial Institution (Bank), Bank dapat Banks can identify and measure the risk
melakukan identifikasi dan pengukuran that counterparty Banks can tolerate in
risiko Bank counterparty yang dapat providing credit line facilities.
ditoleransi dalam memberikan fasilitas
credit line.
420
Page 1435
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
Dalam menyalurkan kreditnya, Bank Mandiri In distributing its credit, Bank Mandiri always
senantiasa mengedepankan prinsip kehati-hatian prioritizes the prudential principle which is reflected
yang tercermin di beberapa aspek antara lain in several aspects, including the following:
sebagai berikut: (lanjutan) (continued)
3. Penilaian Kelayakan Kredit (lanjutan) 3. Credit Worthiness Assessment (continued)
B. Credit Scoring B. Credit Scoring
Bank Mandiri memiliki Credit Bank Mandiri has different Credit Scoring
Scoring yang berbeda untuk setiap for each segment, consisting of: SME
segmen, terdiri dari: SME Scoring, Micro Scoring, Micro Scoring, and Consumer
Scoring, dan Consumer Scoring, yang Scoring, across the end-to-end credit
digunakan secara end-to-end dalam lifecycle, including acquisition, portfolio
siklus kredit, mulai dari akuisisi, portfolio management, and collection prioritization.
manajemen dan prioritisasi penagihan. Bank Mandiri has developed generic credit
Bank Mandiri telah mengembangkan scoring for consumer loan and micro
generic credit scoring untuk segmen productive loan segment using internal data
kredit konsumtif dan micro productive (transactions, funding and lending) for
dengan menggunakan data internal Existing-to-Bank (“ETB”) customers that
(transaksi, funding, maupun lending) enables seamless credit process through
untuk nasabah Existing-to-Bank (“ETB”) Livin’ application and other diverse banking
yang memungkinkan proses kredit secara channels. For New-to-Bank (NTB)
seamless melalui aplikasi Livin’ dan customers, Bank Mandiri also work with
berbagai channel lainnya. Untuk nasabah alternative credit scoring service provider
New-to-Bank (NTB), Bank Mandiri juga that use external data. Furthermore, Bank
telah bekerja sama dengan penyedia Mandiri has commenced the development
layanan alternative credit scoring yang of a bureau credit scoring utilizing SLIK as
menggunakan data eksternal. Selain itu, external data.
Bank Mandiri mulai mengembangkan
bureau credit scoring yang menggunakan
data eksternal berupa SLIK.
Model yang telah dikembangkan oleh The models developed by the Bank, both
Bank, baik itu model risiko kredit dan non credit and non-credit risk models, are
kredit, divalidasi secara internal oleh validated internally by the Model Validator,
Model Validator, yaitu fungsi yang which is an independent and separate
independen dan terpisah dari fungsi function from model developer function.
pengembang model. Hal ini dilakukan This is done to ensure quality and validity of
untuk meyakini kualitas dan validitas model. Apart from validation, another thing
model. Selain validasi, hal lainnya yang that is implemented regarding model risk
diterapkan terkait pengelolaan risiko management is the implementation of a
model yaitu penerapan kerangka tata model management governance framework
kelola pengelolaan model (Model Risk (Model Risk Management).
Management).
421
Page 1436
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
Dalam menyalurkan kreditnya, Bank Mandiri In distributing its credit, Bank Mandiri always
senantiasa mengedepankan prinsip kehati-hatian prioritizes the prudential principle which is reflected
yang tercermin di beberapa aspek antara lain in several aspects, including the following:
sebagai berikut: (lanjutan) (continued)
4. Monitoring Kredit 4. Credit Monitoring
Pengelolaan risiko kredit Bank terutama The Bank's credit risk management is primarily
diarahkan untuk meningkatkan keseimbangan directed at improving the balance between
antara ekspansi kredit yang sehat dengan healthy credit expansion and prudent credit
pengelolaan kredit secara prudent agar management to avoid a decline in quality or
terhindar dari penurunan kualitas atau menjadi becoming a NPL, as well as managing optimal
kategori NPL serta mengelola penggunaan capital use through identifying business units,
modal yang optimal melalui identifikasi unit segments, products, areas that provide added
bisnis, segmen, produk, wilayah yang value for the Bank. In addition, in implementing
memberikan nilai tambah bagi Bank. Dalam credit concentration risk management at the
melaksanakan pengelolaan risiko konsentrasi debtor level, Bank Mandiri consistently
kredit di level debitur, Bank Mandiri secara monitors the BMPK. In general, the credit
konsisten memonitor BMPK. Secara umum, process and credit risk management at Bank
proses kredit dan pengelolaan risiko kredit di Mandiri has been carried out end-to-end and
Bank Mandiri sudah dilakukan secara end-to- integrated.
end dan terintegrasi.
Bank melakukan identifikasi dan deteksi dini The Bank carries out early identification and
terhadap debitur Corporate dan Commercial detection of Corporate and Commercial
dengan kualitas 1 dan 2 melalui ALERT Tools. debtors with collectability 1 and 2 through
Dalam melakukan penilaian dan monitoring ALERT Tools. In assessing and monitoring
kualitas kredit, Bank mengacu kepada credit quality, the Bank refers to Regulator
ketentuan Regulator dengan mengedepankan provisions by prioritizing the principle of
prinsip kehati-hatian dengan cara melakukan prudence by reviewing 3 Pillar, namely
reviu atas 3 Pilar yaitu prospek usaha, kinerja business prospects, financial performance and
debitur, dan kemampuan membayar. repayment capability. Based on the results of
Berdasarkan hasil analisa tersebut, Bank this analysis, the Bank determines the debtor's
menetapkan kualitas debitur, status early quality, early warning status, account strategy,
warning, account strategy, dan/atau action plan and/or action plan early to prevent the
secara dini untuk mencegah terjadinya gagal occurrence of default.
bayar.
5. Agunan 5. Collateral
Jenis agunan yang diterima Bank terdiri dari The types of collateral accepted by the Bank
benda bergerak (antara lain agunan tunai, consist of movable objects (including cash
piutang dagang, persediaan barang, mesin, collateral, trade receivables, inventories of
dan surat berharga), dan benda tak bergerak goods, machinery, and securities), and
(antara lain tanah, bangunan, dan mesin), Bank immovable objects (including land, buildings,
mengutamakan agunan dalam bentuk aset and machinery), Bank prioritizes collateral in
tetap. Penilaian agunan dapat dilakukan oleh the form of fixed assets. The collateral
penilai internal atau penilai eksternal appraisal should be carried out by an internal
sebagaimana ketentuan yang berlaku. appraisal or external appraisal according to the
applicable policy.
422
Page 1437
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
Dalam menyalurkan kreditnya, Bank Mandiri In distributing its credit, Bank Mandiri always
senantiasa mengedepankan prinsip kehati-hatian prioritizes the prudential principle which is reflected
yang tercermin di beberapa aspek antara lain in several aspects, including the following:
sebagai berikut: (lanjutan) (continued)
6. Stress Test 6. Stress Test
Untuk memantau kualitas dan menguji To monitor quality and test the elasticity of
elastisitas kualitas portofolio (NPL dan yield) portfolio quality (NPL and yield) to changes in
terhadap perubahan variabel-variabel economic variables that can impact the Bank's
ekonomi yang dapat berdampak pada capital adequacy, the Bank routinely and ad-
kecukupan modal Bank, Bank secara rutin hoc carries out stress tests on the entire credit
maupun ad-hoc melakukan stress test portfolio, both per large debtor group, business
terhadap seluruh portofolio kredit baik per segment, industries and products with various
kelompok debitur besar, segmen bisnis, scenarios.
industri maupun produk dengan berbagai
skenario.
Dengan stress test ini, Bank dapat With this stress test, the Bank can understand
memahami kemungkinan potensi negatif the possible negative potential for Bank
terhadap kinerja bisnis Bank Mandiri dan Mandiri's business performance and anticipate
mengantisipasi lebih awal dan mengambil it early and take portfolio control steps and the
langkah-langkah pengendalian portofolio dan most optimal solutions as a short-term and
solusi yang paling optimal sebagai strategi long-term strategy so that the quality of the
jangka pendek maupun jangka panjang Bank's credit portfolio and capital adequacy are
sehingga kualitas portofolio kredit dan well maintained.
kecukupan modal Bank terjaga dengan baik.
7. Recovery Plan dan Resolution Plan 7. Recovery Plan and Resolution Plan
Bank Mandiri telah menyusun Rencana Aksi Bank Mandiri has prepared a Recovery Plan
Pemulihan (Recovery Plan) dan Opsi and Recovery Options as regulated in OJK
Pemulihan (Recovery Options) sebagaimana Regulation No. 5 Year 2024 regarding
diatur dalam Peraturan OJK No. 5 Tahun “Penetapan Status Pengawasan dan
2024 tentang Penetapan Status Penanganan Permasalahan Bank Umum.”
Pengawasan dan Penanganan Recovery Plan is a plan to address potential
Permasalahan Bank Umum. Recovery Plan financial problems that may occur at the Bank.
merupakan rencana untuk mengatasi The Recovery Options within the Recovery
permasalahan keuangan yang mungkin Plan document are the actions the Bank has
terjadi di Bank. Opsi Pemulihan (Recovery decided to take in response to financial stress
Options) yang terdapat dalam dokumen experienced by the Bank to prevent, recover, or
Recovery Plan merupakan pilihan tindakan improve the financial condition and viability of
yang ditetapkan akan dilakukan Bank untuk the Bank.
merespon tekanan keuangan (financial
stress) yang dialami oleh Bank dalam
mencegah, memulihkan maupun
memperbaiki kondisi keuangan serta
keberlangsungan usaha Bank (viability).
423
Page 1438
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
7. Recovery Plan dan Resolution Plan (lanjutan) 7. Recovery Plan and Resolution Plan
(continued)
Recovery Options telah ditetapkan untuk Recovery Options have been set for four
empat area indikator yaitu permodalan, indicator areas namely capital, liquidity,
likuiditas, rentabilitas dan kualitas aset rentability and asset quality, which represent
sebagai indikator yang mewakili kerentanan the main vulnerabilities of a Bank to financial
utama sebuah Bank terhadap kesulitan difficulties. For each indicator in the Recovery
finansialnya. Untuk setiap indikator pada Plan, the Bank has set trigger levels to
Recovery Plan, Bank telah menetapkan trigger implement recovery options. The trigger levels
level untuk melaksanakan opsi pemulihan. in the Recovery Plan indicators have been
Trigger level dalam indikator Recovery Plan synchronized with the Risk Appetite Threshold
telah dilakukan sinkronisasi dengan Risk as the starting limit for Early Contingency
Appetite Threshold sebagai batasan Actions.
dimulainya Early Contingency Actions.
Bank juga telah menyusun Rencana Resolusi The Bank has also prepared a Resolution Plan
(Resolution Plan) sesuai dengan aturan pada in accordance with the regulations in PLPS No.
PLPS No. 2 Tahun 2024. Resolution Plan 2 Year 2024. The Resolution Plan contains
merupakan rencana tindakan resolusi yang details about the charateristics of the Bank and
berisi antara lain rincian karateristik Bank dan the preferred resolution strategies, in order to
strategi tindakan resolusi yang diutamakan maintain the continuity of the Bank’s critical
(preferred) untuk Bank tersebut, dalam rangka economic functions without causing disruptions
menjaga keberlangsungan fungsi ekonomi to financial system stability.
penting (critical economic function) Bank
tanpa menyebabkan gangguan pada stabilitas
sistem keuangan.
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit supports
lainnya
Eksposur maksimum risiko kredit disajikan setelah Maximum credit risk exposures on financial assets
cadangan kerugian penurunan nilai tanpa are presented net after allowance for impairment
memperhitungkan agunan dan pendukung kredit losses without considering collateral and other
lainnya terhadap aset keuangan pada laporan credit supports are as follows:
posisi keuangan konsolidasian sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Current account with
Giro pada Bank Indonesia 238.289.478 105.146.044 Bank Indonesia
Giro pada bank lain 60.924.962 46.637.684 Current account with other banks
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain 50.470.248 63.228.375 and other banks
Efek-efek**) Marketable securities**)
Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 19.927.879 10.886.578 profit or loss
Diukur pada nilai wajar melalui Fair value through
penghasilan komprehensif lain 1.847.374 1.779.038 other comprehensive income
Diukur pada biaya perolehan
diamortisasi 741.403 718.802 Amortised cost
*) *)
Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Segments of risk management are classified into Corporate,
Komersial, Retail dan Syariah. Commercial, Retail and Sharia.
**) **)
Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis Excluding marketable securities which are the investment from the
unit-link Entitas Anak yang tidak memiliki risiko kredit. Subsidiaries policyholder’s unit-link which has no credit risk exposure.
***) ***)
Tidak termasuk obligasi pemerintah yang merupakan investasi dari Excluding government bonds which are the investment from the
pemegang polis unit-link Entitas Anak yang tidak memiliki risiko kredit. Subsidiaries’ policyholder’s unit-link which has no credit risk exposure.
424
Page 1439
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit supports
lainnya (lanjutan) (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Efek-efek**) (lanjutan) Marketable securities**) (continued)
Non-pemerintah Non-government
Diukur pada nilai wajar Fair value through
melalui laba rugi 31.218.286 11.157.909 profit or loss
Diukur pada nilai wajar melalui Fair value through
penghasilan komprehensif lain 53.322.591 45.249.563 other comprehensive income
Diukur pada biaya perolehan
diamortisasi 3.826.063 8.220.183 Amortised cost
Diukur pada biaya perolehan 1.997.673 3.231.978 At cost
Obligasi pemerintah***) Government bonds***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 19.407.836 17.761.405 profit or loss
Diukur pada nilai wajar melalui Fair value through
penghasilan komprehensif lain 106.034.349 82.065.670 other comprehensive income
Diukur pada biaya perolehan
diamortisasi 137.907.775 153.035.870 Amortised cost
Diukur pada biaya perolehan 15.187.944 22.560.953 At cost
Tagihan lainnya - transaksi Other receivables - trade
Perdagangan 30.639.841 28.551.228 transactions
Tagihan atas efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali 3.903.777 8.290.138 agreements to resell
Tagihan derivatif 7.277.675 7.761.508 Derivatives receivables
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah*) receivables/financing*)
Korporasi 747.623.768 603.077.918 Corporate
Komersial 308.277.746 274.963.443 Commercial
Retail 442.189.462 430.923.203 Retail
Syariah 303.843.233 264.897.403 Sharia
Piutang pembiayaan konsumen 39.813.630 40.638.953 Consumer financing receivables
Investasi bersih dalam Net investment finance
sewa pembiayaan 4.018.753 5.653.739 leases
Tagihan akseptasi 8.062.263 9.282.525 Acceptance receivables
Aset lain-lain Other assets
Pendapatan yang masih akan
diterima 12.199.366 10.923.073 Accrued income
Piutang transaksi Receivables from
nasabah 5.127.337 3.362.133 customer transactions
Tagihan terkait dengan transaksi Receivables from transactions
ATM dan kartu kredit 1.756.992 2.271.878 related to ATM and credit card
Tagihan kepada pemegang polis - 415.944 Receivables from policyholders
Penjualan efek-efek yang Receivables from sales of
masih akan diterima 1.855.501 155.629 marketable securities
Tagihan atas obligasi pemerintah Receivables from government
yang diagunkan 2.746.074 802.754 bonds pledged as collateral
2.660.439.279 2.263.651.521
*) *)
Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Segments of risk management are classified into Corporate,
Komersial, Retail dan Syariah. Commercial, Retail and Sharia.
**) **)
Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis Excluding marketable securities which are the investment from the
unit-link Entitas Anak yang tidak memiliki risiko kredit. Subsidiaries policyholder’s unit-link which has no credit risk exposure.
***) ***)
Tidak termasuk obligasi pemerintah yang merupakan investasi dari Excluding government bonds which are the investment from the
pemegang polis unit-link Entitas Anak yang tidak memiliki risiko kredit. Subsidiaries’ policyholder’s unit-link which has no credit risk exposure.
425
Page 1440
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit supports
lainnya (lanjutan) (continued)
Eksposur risiko kredit terhadap rekening Credit risk exposures relating to administrative
administratif setelah cadangan kerugian penurunan accounts net after allowance for impairment losses
nilai adalah sebagai berikut: are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Bank garansi yang diterbitkan 165.372.990 137.700.405 Bank guarantees issued
Fasilitas kredit yang diberikan yang
belum digunakan*) 143.992.234 90.593.269 Unused loan facilities*)
Letter of credit yang tidak dapat Outstanding irrevocable
dibatalkan yang masih berjalan 23.214.617 22.400.690 letter of credit
Standby letter of credit 18.332.809 12.288.826 Standby letter of credit
350.912.650 262.983.190
*) *)
Termasuk fasilitas kredit committed dan uncommitted kartu kredit yang Include unused committed and uncommitted credit card facilities.
belum digunakan.
Tabel di atas menggambarkan eksposur The above table represents the maximum financial
maksimum aset keuangan atas risiko kredit bagi assets exposure on credit risk for Bank Mandiri and
Bank Mandiri dan Entitas tanpa memperhitungkan Subsidiaries without taking into account any
agunan atau pendukung kredit lainnya. Untuk aset collateral held or other credit support. For financial
keuangan dalam laporan posisi keuangan assets in the consolidated statement of financial
konsolidasian, eksposur di atas ditentukan position, the exposures set out above are based on
berdasarkan nilai tercatat seperti carrying amounts as reported in the consolidated
yang diungkapkan pada laporan keuangan financial statements.
konsolidasian.
Konsentrasi risiko aset keuangan dengan eksposur Concentration of risks of financial assets with credit
risiko kredit risk exposure
a) Sektor geografis a) Geographical sectors
Tabel berikut menggambarkan rincian The following table breaks down Bank Mandiri
eksposur kredit Bank Mandiri dan Entitas Anak and its Subsidiaries’ credit exposure at their
pada nilai bruto (tanpa memperhitungkan gross amounts (without taking into account any
cadangan kerugian penurunan nilai, agunan allowance for impairment losses, collateral held
atau pendukung kredit lainnya), yang or other credit support), as categorised by
dikategorikan berdasarkan area geografis. geographical region. In the following table,
Untuk tabel ini, Bank Mandiri dan Entitas Anak Bank Mandiri and its Subsidiaries have
telah mengalokasikan eksposur area allocated exposures based on the geographical
berdasarkan wilayah geografis dimana kantor area where the transactions are recorded.
pencatatan transaksi dilakukan.
426
Page 1441
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit supports
lainnya (lanjutan) (continued)
Konsentrasi risiko aset keuangan dengan eksposur Concentration of risks of financial assets with credit
risiko kredit (lanjutan) risk exposure (continued)
a) Sektor geografis (lanjutan) a) Geographical sectors (continued)
31 Desember 2025/31 December 2025
****)
Jawa Lain-lain****) /
dan/and Bali Sumatera Kalimantan Sulawesi Others Total
Giro pada Current accounts with
Bank Indonesia 238.289.478 - - - - 238.289.478 Bank Indonesia
Giro pada Current accounts with
bank lain 46.605.015 1 46 - 14.347.521 60.952.583 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia and
dan bank lain 47.920.000 - - - 2.551.834 50.471.834 other banks
Efek-efek **) Marketable securities**)
Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 14.362.850 - - - 5.565.029 19.927.879 profit or loss
Diukur pada nilai wajar
melalui penghasilan
komprehensif lain - - - - 1.847.374 1.847.374 Fair value through OCI
Diukur pada biaya
perolehan
diamortisasi - - - - 741.403 741.403 Amortised cost
Non-pemerintah Non government
Diukur pada nilai wajar Fair value through
melalui laba rugi 30.491.693 - - - 727.022 31.218.715 profit or loss
Diukur pada nilai wajar
melalui penghasilan
komprehensif lain 52.684.318 - - - 667.462 53.351.780 Fair value through OCI
Diukur pada biaya
perolehan
diamortisasi 3.204.715 - - - 629.761 3.834.476 Amortised cost
Diukur pada biaya
perolehan 2.000.362 - - - - 2.000.362 At cost
Obligasi pemerintah ***) Government bonds***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 19.266.311 - - - 141.525 19.407.836 profit or loss
Diukur pada nilai wajar
melalui penghasilan
komprehensif lain 99.693.232 - - - 6.341.117 106.034.349 Fair value through OCI
Diukur pada biaya
perolehan diamortisasi 127.184.091 - - - 10.723.684 137.907.775 Amortised cost
Diukur pada biaya
perolehan 15.187.944 - - - - 15.187.944 At cost
Tagihan lainnya - Other receivables-trade
transaksi perdagangan 32.003.261 - - - 68.850 32.072.111 transactions
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under agreements
janji dijual kembali 3.903.777 - - - - 3.903.777 to resell
Tagihan derivatif 7.194.107 - - - 83.568 7.277.675 Derivatives receivables
Kredit yang diberikan Loans and sharia
dan piutang/pembiayaan receivables/*)
syariah*) financing
Korporasi 535.712.236 52.643.185 16.153.161 21.841.654 136.853.480 763.203.716 Corporate
Komersial 204.855.593 46.561.143 46.991.764 15.716.705 2.582.092 316.707.297 Commercial
Retail 285.729.958 83.597.439 35.677.383 38.434.075 11.806.923 455.245.778 Retail
Syariah 188.620.036 75.658.656 22.610.988 16.915.330 11.006.155 314.811.165 Sharia
Piutang pembiayaan Consumer financing
konsumen 25.214.743 7.135.187 4.289.630 4.082.493 141.147 40.863.200 receivables
Investasi bersih dalam Net investment finance
sewa pembiayaan 3.305.707 440.512 212.489 182.313 12.719 4.153.740 leases
Tagihan akseptasi 8.053.613 - - - 34.665 8.088.278 Acceptance receivables
Aset lain-lain Other assets
Pendapatan yang masih
akan diterima 9.585.234 514.069 261.561 311.923 1.526.579 12.199.366 Accrued Income
Piutang transaksi Receivables from customer
nasabah 5.136.221 - - - - 5.136.221 transactions
Tagihan terkait dengan Receivables from transactions
transaksi ATM dan related to ATM and
kartu kredit 1.756.992 - - - - 1.756.992 credit card
Penjualan efek-efek Receivables from
yang masih sales of marketable
harus diterima 1.849.957 - - - 5.544 1.855.501 securities
Tagihan atas obligasi Receivable from government
pemerintah yang diagunkan 2.746.074 - - - - 2.746.074 bonds pledged as collateral
2.012.557.518 266.550.192 126.197.022 97.484.493 208.405.454 2.711.194.679
*) *)
Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Komersial, Segments of risk management are classified into Corporate, Commercial,
Retail dan Syariah. Retail and Sharia.
**) **)
Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis unit-link Excluding securities which are the investment of the Subsidiary’s unit-link
Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
***) ***)
Tidak termasuk obligasi pemerintah yang merupakan investasi dari pemegang polis Excluding government bonds from investments from Subsidiary’s unit-link
unit-link Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
****) ****)
Lain-lain termasuk portofolio di daerah Papua dan cabang luar negeri. Others include portfolios in Papua and overseas branches.
427
Page 1442
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit supports
lainnya (lanjutan) (continued)
Konsentrasi risiko aset keuangan dengan eksposur Concentration of risks of financial assets with credit
risiko kredit (lanjutan) risk exposure (continued)
a) Sektor geografis (lanjutan) a) Geographical sectors (continued)
31 Desember 2024/31 December 2024
****)
Jawa Lain-lain****) /
dan/and Bali Sumatera Kalimantan Sulawesi Others Total
Giro pada Current accounts with
Bank Indonesia 105.146.044 - - - - 105.146.044 Bank Indonesia
Giro pada Current accounts with
bank lain 33.117.502 1 46 - 13.550.890 46.668.439 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia and
dan bank lain 56.227.776 - 125.000 - 6.877.278 63.230.054 other banks
Efek-efek **) Marketable securities**)
Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 6.307.186 - - - 4.579.392 10.886.578 profit or loss
Diukur pada nilai wajar
melalui penghasilan
komprehensif lain - - - - 1.779.038 1.779.038 Fair value through OCI
Diukur pada biaya
perolehan
diamortisasi - - - - 718.802 718.802 Amortised cost
Non-pemerintah Non government
Diukur pada nilai wajar Fair value through
melalui laba rugi 10.835.081 - - - 323.275 11.158.356 profit or loss
Diukur pada nilai wajar
melalui penghasilan
komprehensif lain 44.685.969 - - - 580.359 45.266.328 Fair value through OCI
Diukur pada biaya
perolehan
diamortisasi 7.244.141 - - - 992.102 8.236.243 Amortised cost
Diukur pada biaya
perolehan 3.241.531 - - - - 3.241.531 At cost
Obligasi pemerintah ***) Government bonds***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 17.761.405 - - - - 17.761.405 profit or loss
Diukur pada nilai wajar
melalui penghasilan
komprehensif lain 76.832.496 - - - 5.233.174 82.065.670 Fair value through OCI
Diukur pada biaya
perolehan diamortisasi 142.441.103 - - - 10.594.767 153.035.870 Amortised cost
Diukur pada biaya
perolehan 22.560.953 - - - - 22.560.953 At cost
Tagihan lainnya - Other receivables-trade
transaksi perdagangan 29.732.692 - - - 241.425 29.974.117 transactions
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under agreements
janji dijual kembali 8.290.138 - - - - 8.290.138 to resell
Tagihan derivatif 7.579.322 - - - 182.186 7.761.508 Derivatives receivables
Kredit yang diberikan Loans and sharia
dan piutang/pembiayaan receivables/*)
syariah*) financing
Korporasi 429.370.155 51.095.695 10.616.701 24.396.049 103.201.699 618.680.299 Corporate
Komersial 186.494.470 43.780.899 37.952.463 15.000.003 2.433.125 285.660.960 Commercial
Retail 281.223.501 79.424.315 35.472.524 36.624.422 10.959.965 443.704.727 Retail
Syariah 165.745.732 66.832.059 19.106.724 13.960.948 9.525.163 275.170.626 Sharia
Piutang pembiayaan Consumer financing
konsumen 25.550.231 6.342.235 5.162.552 4.346.104 172.184 41.573.306 receivables
Investasi bersih dalam Net investment finance
sewa pembiayaan 4.711.290 461.340 336.805 218.446 29.195 5.757.076 leases
Tagihan akseptasi 8.999.195 - - - 314.670 9.313.865 Acceptance receivables
Aset lain-lain Other assets
Pendapatan yang masih
akan diterima 8.509.445 481.916 230.879 355.188 1.345.645 10.923.073 Accrued Income
Piutang transaksi Receivables from customer
nasabah 3.368.645 - - - - 3.368.645 transactions
Tagihan terkait dengan Receivables from transactions
transaksi ATM dan related to ATM and
kartu kredit 2.271.878 - - - - 2.271.878 credit card
Tagihan kepada Receivables to
pemegang polis 415.944 - - - - 415.944 policyholders
Penjualan efek-efek Receivables from
yang masih sales of marketable
harus diterima 150.277 - - - 5.352 155.629 securities
Tagihan atas obligasi Receivable from government
pemerintah yang diagunkan 802.754 - - - - 802.754 bonds pledged as collateral
1.689.616.856 248.418.460 109.003.694 94.901.160 173.639.686 2.315.579.856
*) *)
Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Komersial, Segments of risk management are classified into Corporate, Commercial,
Retail dan Syariah. Retail and Sharia.
**) **)
Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis unit-link Excluding securities which are the investment of the Subsidiary’s unit-link
Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
***) ***)
Tidak termasuk obligasi pemerintah yang merupakan investasi dari pemegang polis Excluding government bonds from investments from Subsidiary’s unit-link
unit-link Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
****) ****)
Lain-lain termasuk portofolio di daerah Papua dan cabang luar negeri. Others include portfolios in Papua and overseas branches.
428
Page 1443
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit supports
lainnya (lanjutan) (continued)
Konsentrasi risiko aset keuangan dengan eksposur Concentration of risks of financial assets with credit
risiko kredit (lanjutan) risk exposure (continued)
a) Sektor geografis (lanjutan) a) Geographical sectors (continued)
Eksposur risiko kredit atas rekening Credit risk exposure relating to administrative
administratif adalah sebagai berikut: accounts are as follows:
31 Desember 2025/31 December 2025
Jawa Lain-lain**)/
dan/and Bali Sumatera Kalimantan Sulawesi Others**) Total
Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 163.260.833 377.725 18.558 19.576 2.363.680 166.040.372 Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan*) 56.170.456 7.673.239 867.602 235.547 79.229.652 144.176.496 Unused loan facilities*)
Letter of credit yang tidak dapat
dibatalkan yang Outstanding irrevocable
masih berjalan 21.598.116 61.616 - - 1.572.050 23.231.782 letter of credit
Standby letter of credit 17.685.887 81.169 - - 592.735 18.359.791 Standby letter of credit
258.715.292 8.193.749 886.160 255.123 83.758.117 351.808.441
31 Desember 2024/31 December 2024
Jawa Lain-lain**)/
dan/and Bali Sumatera Kalimantan Sulawesi Others**) Total
Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 135.721.611 331.051 32.259 25.680 2.446.902 138.557.503 Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan*) 50.590.260 6.504.322 1.131.402 267.295 32.298.069 90.791.348 Unused loan facilities*)
Letter of credit yang tidak dapat
dibatalkan yang Outstanding irrevocable
masih berjalan 21.543.558 18.450 - - 877.655 22.439.663 letter of credit
Standby letter of credit 11.697.117 70.124 - - 541.448 12.308.689 Standby letter of credit
219.552.546 6.923.947 1.163.661 292.975 36.164.074 264.097.203
*) *)
Termasuk fasilitas kredit committed dan uncommitted kartu Include unused committed and uncommitted credit card
kredit yang belum digunakan. facilities.
**) **)
Lain-lain termasuk portofolio di daerah Papua dan cabang Others include portfolios in Papua and overseas branches.
luar negeri.
b) Sektor industri b) Industry sectors
Tabel berikut ini menggambarkan rincian The following table describe Bank’s credit
eksposur kredit Bank pada nilai bruto (tanpa exposure at gross amounts (without taking into
memperhitungkan cadangan kerugian account any allowance for impairment losses,
penurunan nilai, agunan atau pendukung collateral held or other credit support), as
kredit lainnya), yang dikategorikan categorised by industry sectors.
berdasarkan sektor industri.
31 Desember 2025/31 December 2025
Lembaga
keuangan/
Bank/ Jasa dunia
Financial usaha/ ****)
Pemerintah/ institution/ Industri/ Pertanian/ Business Lain-lain****) /
Government Bank Manufacturing Agriculture services Others Total
Giro pada Current accounts with
Bank Indonesia - 238.289.478 - - - - 238.289.478 Bank Indonesia
Giro pada Current accounts with
bank lain - 60.952.583 - - - - 60.952.583 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia and
dan bank lain - 50.471.834 - - - - 50.471.834 other banks
429
Page 1444
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit supports
lainnya (lanjutan) (continued)
Konsentrasi risiko aset keuangan dengan eksposur Concentration of risks of financial assets with credit
risiko kredit (lanjutan) risk exposure (continued)
b) Sektor industri b) Industry sectors
31 Desember 2025/31 December 2025
Lembaga
keuangan/
Bank/ Jasa dunia
Financial usaha/ ****)
Pemerintah/ institution/ Industri/ Pertanian/ Business Lain-lain****) /
Government Bank Manufacturing Agriculture services Others Total
Efek-efek **) Marketable securities**)
Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 19.927.879 - - - - - 19.927.879 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 1.847.374 - - - - - 1.847.374 income
Diukur pada biaya
perolehan
diamortisasi 741.403 - - - - - 741.403 Amortised cost
Non-Pemerintah Non government
Diukur pada nilai wajar Fair value through
melalui laba rugi - 31.218.106 195 14 13 387 31.218.715 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain - 50.870.418 170.233 390.183 510.747 1.410.199 53.351.780 income
Diukur pada biaya
perolehan
diamortisasi - 1.996.022 270.000 245.000 830.007 493.447 3.834.476 Amortised cost
Diukur pada biaya
perolehan ***)
- 2.000.362 - - - - 2.000.362 At cost
Obligasi pemerintah Government bonds***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 19.407.836 - - - - - 19.407.836 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 106.034.349 - - - - - 106.034.349 income
Diukur pada biaya
perolehan
diamortisasi 137.907.775 - - - - - 137.907.775 Amortised cost
Diukur pada biaya
perolehan 15.187.944 - - - - - 15.187.944 At cost
Tagihan lainnya - Other receivables -
transaksi perdagangan - 333.500 - - - 31.738.611 32.072.111 trade transactions
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under resale
janji dijual kembali - 3.903.777 - - - - 3.903.777 agreements
Tagihan derivatif - 3.370.685 669.488 215 2.729.766 507.521 7.277.675 Derivatives receivables
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan
*)
receivables/*)
syariah financing
Korporasi 114.861.105 6.144.709 123.637.212 78.750.064 192.406.945 247.403.681 763.203.716 Corporate
Komersial - 1.844.103 68.321.672 54.945.981 102.893.488 88.702.053 316.707.297 Commercial
Retail - 73.919 12.227.525 46.884.583 112.601.203 283.458.548 455.245.778 Retail
Syariah 25.682.426 6.264.752 12.900.062 23.408.843 34.273.156 212.281.926 314.811.165 Sharia
Piutang pembiayaan Consumer financing
konsumen 29.013 78.108 76.099 62.295 53.693 40.563.992 40.863.200 receivables
Investasi bersih dalam Net investment finance
sewa pembiayaan 3.391 10.119 11.007 19.003 7.703 4.102.517 4.153.740 leases
Tagihan akseptasi - 1.717.037 1.590.495 29.820 - 4.750.926 8.088.278 Acceptance receivables
Aset lain-lain Other assets
Pendapatan yang masih
akan diterima 2.157.818 327.471 1.359.439 192.645 134.072 8.027.921 12.199.366 Accrued income
Piutang transaksi Receivables from
nasabah - - - - - 5.136.221 5.136.221 customer transactions
Tagihan terkait dengan Receivables from
transaksi transactions related to
ATM dan kartu kredit - - - - - 1.756.992 1.756.992 ATM and credit card
Penjualan efek-efek Receivable from
yang masih sales of marketable
harus diterima - 1.855.501 - - - - 1.855.501 securities
Tagihan atas obligasi Receivable from government
Pemerintah yang diagunkan - - - - - 2.746.074 2.746.074 bonds pledged as collateral
443.788.313 461.722.484 221.233.427 204.928.646 446.440.793 933.081.016 2.711.194.679
*)
Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Komersial, *)
Segments of risk management are classified into Corporate, Commercial,
Retail dan Syariah. Retail and Sharia.
**)
Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis unit-link **)
Excluding marketable securities from investment from the Subsidiary’s unit-
Entitas Anak yang tidak memiliki risiko kredit. link policyholders with no credit risk.
***)
Tidak termasuk obligasi pemerintah yang merupakan investasi dari pemegang ***)
Excluding government bonds from investments from Subsidiary’s unit-link
polis unit-link Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
****)
Lain-lain termasuk perdagangan, restoran dan hotel, tambang, pengangkutan, ****)
pergudangan dan komunikasi, konstruksi, listrik, gas dan air dan jasa sosial. Others including trading, restaurant and hotel, mining, transportation,
warehousing and communication, construction, electricity, gas and water, and
social services.
430
Page 1445
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit supports
lainnya (lanjutan) (continued)
Konsentrasi risiko aset keuangan dengan eksposur Concentration of risks of financial assets with credit
risiko kredit (lanjutan) risk exposure (continued)
b) Sektor industri (lanjutan) b) Industry sectors (continued)
31 Desember 2024/31 December 2024
Lembaga
keuangan/
Bank/ Jasa dunia
Financial usaha/ ****)
Pemerintah/ institution/ Industri/ Pertanian/ Business Lain-lain****) /
Government Bank Manufacturing Agriculture services Others Total
Giro pada - 105.146.044 - - - - 105.146.044 Current accounts with
Bank Indonesia Bank Indonesia
Giro pada Current accounts with
bank lain - 46.668.439 - - - - 46.668.439 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia and
dan bank lain - 63.230.054 - - - - 63.230.054 other banks
Efek-efek **) Marketable securities**)
Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 10.886.578 - - - - - 10.886.578 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 1.779.038 - - - - - 1.779.038 income
Diukur pada biaya
perolehan
diamortisasi 718.802 - - - - - 718.802 Amortised cost
Diukur pada biaya
perolehan - - - - - - At cost
Non-Pemerintah Non government
Diukur pada nilai wajar Fair value through
melalui laba rugi - 11.057.404 21.731 15 48.833 30.373 11.158.356 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain - 42.650.923 119.032 386.277 506.815 1.603.281 45.266.328 income
Diukur pada biaya
perolehan
diamortisasi - 5.034.926 631.127 245.000 1.586.142 739.048 8.236.243 Amortised cost
Diukur pada biaya
perolehan - 2.682.731 - - 213.800 345.000 3.241.531 At cost
Obligasi pemerintah***) Government bonds***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 17.761.405 - - - - - 17.761.405 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 82.065.670 - - - - - 82.065.670 income
Diukur pada biaya
perolehan
diamortisasi 153.035.870 - - - - - 153.035.870 Amortised cost
Diukur pada biaya
perolehan 22.560.953 - - - - - 22.560.953 At cost
Tagihan lainnya - Other receivables -
transaksi perdagangan - 1.753.545 - - - 28.220.572 29.974.117 trade transactions
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under resale
janji dijual kembali - 8.290.138 - - - - 8.290.138 agreements
Tagihan derivatif - 3.631.354 877.100 216 2.673.918 578.920 7.761.508 Derivatives receivables
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/*)
syariah*) financing
Korporasi 85.081.375 8.101.679 285.310.062 32.237.613 137.660.676 70.288.894 618.680.299 Corporate
Komersial - 1.735.764 100.195.185 56.309.051 88.085.089 39.335.871 285.660.960 Commercial
Retail - 53.922 25.616.926 43.506.687 110.664.838 263.362.354 443.204.727 Retail
Syariah 25.658.512 5.806.852 12.754.202 24.252.209 22.883.334 183.815.517 275.170.626 Sharia
Piutang pembiayaan Consumer financing
konsumen 45.265 120.151 113.459 69.112 67.538 41.157.781 41.573.306 receivables
Investasi bersih dalam Net investment finance
sewa pembiayaan 3.938 10.348 19.577 35.238 17.077 5.670.898 5.757.076 leases
Tagihan akseptasi - 1.056.048 2.726.997 85.489 - 5.445.331 9.313.865 Acceptance receivables
Aset lain-lain Other assets
Pendapatan yang masih
akan diterima 1.949.949 420.961 699.472 224.822 140.370 7.487.499 10.923.073 Accrued income
Piutang transaksi Receivables from
nasabah - - - - - 3.368.645 3.368.645 customer transactions
Tagihan terkait dengan Receivables from
transaksi transactions related to
ATM dan kartu kredit - - - - - 2.271.878 2.271.878 ATM and credit card
Tagihan kepada Receivables to
pemegang polis - 415.944 - - - - 415.944 policyholders
Penjualan efek-efek Receivable from
yang masih sales of marketable
harus diterima - 155.629 - - - - 155.629 securities
Tagihan atas obligasi Receivables from
pemerintah yang government bonds
diagunkan - 802.754 - - - - 802.754 pledged as collateral
401.547.355 308.825.610 429.084.870 157.351.729 364.548.430 653.721.862 2.315.079.856
*)
Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Komersial, *)
Segments of risk management are classified into Corporate, Commercial,
Retail dan Syariah. Retail and Sharia.
**)
Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis unit-link **)
Excluding marketable securities from investment from the Subsidiary’s unit-
Entitas Anak yang tidak memiliki risiko kredit. link policyholders with no credit risk.
***)
Tidak termasuk obligasi pemerintah yang merupakan investasi dari pemegang ***)
Excluding government bonds from investments from Subsidiary’s unit-link
polis unit-link Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
****)
Lain-lain termasuk perdagangan, restoran dan hotel, tambang, pengangkutan, ****)
Others including trading, restaurant and hotel, mining, transportation,
pergudangan dan komunikasi, konstruksi, listrik, gas dan air dan jasa sosial. warehousing and communication, construction, electricity, gas and water, and
social services.
431
Page 1446
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit supports
lainnya (lanjutan) (continued)
Konsentrasi risiko aset keuangan dengan eksposur Concentration of risks of financial assets with credit
risiko kredit (lanjutan) risk exposure (continued)
b) Sektor industri (lanjutan) b) Industry sectors (continued)
Eksposur risiko kredit atas rekening Credit risk exposure relating to administrative
administratif adalah sebagai berikut: accounts items are as follows:
31 Desember 2025/31 December 2025
Lembaga
keuangan/
Bank/ Jasa dunia
Financial usaha/
Pemerintah/ institution/ Industri/ Pertanian/ Business Lain-lain **)/
Government Bank Manufacturing Agriculture services Others**) Total
Rekening administratif Administrative accounts
Bank garansi yang
diterbitkan 97.792 65.879.399 56.093.623 446.785 72.457 43.450.316 166.040.372 Bank guarantees issued
Fasilitas kredit yang
diberikan yang
belum digunakan*) 71.827.074 2.392.990 4.509.446 4.751.952 1.601 60.693.433 144.176.496 Unused loan facilities*)
Letter of credit yang
tidak dapat dibatalkan Outstanding irrevocable
yang masih berjalan - 80.886 10.936.727 415.100 1.698.851 10.100.218 23.231.782 letter of credit
Standby letter of credit - 241.102 4.706.767 38.895 1.760.255 11.612.772 18.359.791 Standby letter of credit
71.924.866 68.594.377 76.246.563 5.652.732 3.533.164 125.856.739 351.808.441
31 Desember 2024/31 December 2024
Lembaga
keuangan/
Bank/ Jasa dunia
Financial usaha/
Pemerintah/ institution/ Industri/ Pertanian/ Business Lain-lain **)/
Government Bank Manufacturing Agriculture services Others**) Total
Rekening administratif Administrative accounts
Bank garansi yang
diterbitkan 2.382 51.064.346 40.619.857 568.693 32.156 46.270.069 138.557.503 Bank guarantees issued
Fasilitas kredit yang
diberikan yang
belum digunakan*) 26.371.180 2.614.575 5.345.452 3.725.464 47 52.734.630 90.791.348 Unused loan facilities*)
Letter of credit yang
tidak dapat dibatalkan Outstanding irrevocable
yang masih berjalan - 25.389 8.366.219 124.537 1.779.398 12.144.120 22.439.663 letter of credit
Standby letter of credit - 210.044 2.268.237 38.581 2.065.350 7.726.477 12.308.689 Standby letter of credit
26.373.562 53.914.354 56.599.765 4.457.275 3.876.951 118.875.296 264.097.203
*) *)
Termasuk fasilitas kredit committed dan uncommitted kartu Include unused committed and uncommitted credit card facilities
kredit yang belum digunakan.
**) **)
Lain-lain termasuk perdagangan, restoran dan hotel, tambang, Others include trade, restaurants and hotels, mining,
pengangkutan, pergudangan dan komunikasi, konstruksi, listrik, transportation, warehousing and communications, construction,
gas dan air, dan jasa sosial. electricity, gas and water, and social services.
432
Page 1447
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(ii) Kualitas aset keuangan (ii) Financial assets quality
Tabel di bawah menunjukkan kualitas aset The following tables show the quality of
keuangan berdasarkan golongan aset untuk financial assets by asset class for all financial
semua aset keuangan yang mempunyai risiko assets exposed by credit risk (excluding
kredit (di luar cadangan kerugian penurunan allowance for impairment losses) for financial
nilai) untuk aset keuangan dari Entitas Anak assets from sharia Subsidiary (for financial
syariah (untuk kualitas aset keuangan selain assets other than from sharia Subsidiary are
dari Entitas Anak syariah dikelompokkan classified based on stage) (Note 5, 6, 7, 8, 9,
berdasarkan stage) (Catatan 5, 6, 7, 8, 9, 12, 12, and 15):
dan 15):
31 Desember 2025/31 December 2025
Telah jatuh
Belum jatuh tempo atau tempo tetapi
tidak mengalami penurunan tidak
nilai/Neither past due mengalami
nor impaired penurunan
nilai/ Mengalami
Tingkat Past due penurunan
Tingkat tinggi/ standar/ but not nilai/ Jumlah/
High grade Standard grade impaired Impaired Total
Aset Assets
Giro pada Bank Indonesia 29.440.190 - - - 29.440.190 Current accounts with Bank Indonesia
Giro pada bank lain 2.718.450 - - - 2.718.450 Current accounts with other banks
Penempatan pada bank Indonesia Placement with Bank Indonesia
dan bank lain 22.162.853 - - - 22.162.853 and other banks
Efek-efek*) Marketable securities*)
Pemerintah 20.988.839 - - - 20.988.839 Government
Non pemerintah 4.942.867 - - - 4.942.867 Non-government
Obligasi pemerintah*) 35.482.375 - - - 35.482.375 Government bonds*)
Tagihan lainnya - transaksi Other receivables - trade
perdagangan 1.730.718 - - 43.429 1.774.147 transactions
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah 285.542.972 18.113.581 5.427.103 5.727.509 314.811.165 receivables/financing
Tagihan akseptasi 660.347 - - - 660.347 Acceptance receivables
403.669.611 18.113.581 5.427.103 5.770.938 432.981.233
*) *)
Termasuk aset keuangan yang diukur pada nilai wajar melalui Include financial assets measured at fair value through profit or
laba rugi. loss.
31 Desember 2024/ 31 December 2024
Telah jatuh
Belum jatuh tempo atau tempo tetapi
tidak mengalami penurunan tidak
nilai/Neither past due mengalami
nor impaired penurunan
nilai/ Mengalami
Tingkat Past due penurunan
Tingkat tinggi/ standar/ but not nilai/ Jumlah/
High grade Standard grade impaired Impaired Total
Aset Assets
Giro pada Bank Indonesia 13.838.304 - - - 13.838.304 Current accounts with Bank Indonesia
Giro pada bank lain 1.480.874 - - - 1.480.874 Current accounts with other banks
Penempatan pada bank Indonesia Placement with Bank Indonesia
dan bank lain 36.127.975 - - - 36.127.975 and other banks
Efek-efek*) Marketable securities
Pemerintah 23.303.366 - - - 23.303.366 Government
Non pemerintah 5.814.920 - - - 5.814.920 Non-government
Obligasi pemerintah*) 35.419.634 - - - 35.419.634 Government bonds*)
Tagihan lainnya - transaksi Other receivables - trade
perdagangan 319.422 - - 43.429 362.851 transactions
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah 255.049.260 9.885.245 4.991.430 5.244.691 275.170.626 receivables/financing
Tagihan akseptasi 185.145 - - - 185.145 Acceptance receivables
371.538.900 9.885.245 4.991.430 5.288.120 391.703.695
*) *)
Termasuk aset keuangan yang diukur pada nilai wajar melalui Include financial assets measured at fair value through profit or
laba rugi. loss.
433
Page 1448
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(ii) Kualitas aset keuangan (lanjutan) (ii) Financial assets quality (continued)
Tabel di bawah menunjukkan kualitas aset The following tables show the quality of
keuangan berdasarkan golongan aset untuk financial assets by asset class for all financial
semua aset keuangan yang mempunyai risiko assets exposed by credit risk (excluding
kredit (di luar cadangan kerugian penurunan allowance for impairment losses) for financial
nilai) untuk aset keuangan dari Entitas Anak assets from sharia Subsidiary (for financial
syariah (untuk kualitas aset keuangan selain assets other than from sharia Subsidiary are
dari Entitas Anak syariah dikelompokkan classified based on stage) (Note 5, 6, 7, 8, 9,
berdasarkan stage) (Catatan 5, 6, 7, 8, 9, 12, 12, and 15): (continued)
dan 15): (lanjutan)
31 Desember 2025/31 December 2025
Telah jatuh
Belum jatuh tempo atau tempo tetapi
tidak mengalami penurunan tidak
nilai/Neither past due mengalami
nor impaired penurunan
nilai/ Mengalami
Tingkat Past due penurunan
Tingkat tinggi/ standar/ but not nilai/ Jumlah/
High grade Standard grade impaired Impaired Total
Rekening administratif 1.267.138 Administrative accounts
Bank garansi yang diterbitkan 1.267.138 - - - Bank guarantees issued
Letter of credit yang tidak
dapat dibatalkan yang Outstanding irrevocable
masih berjalan 108.179 - - - 108.179 letter of credit
Standby letter of credit 1.213.301 - - - 1.213.301 Standby letter of credit
2.588.618 - - - 2.588.618
31 Desember 2024/31 December 2024
Telah jatuh
Belum jatuh tempo atau tempo tetapi
tidak mengalami penurunan tidak
nilai/Neither past due mengalami
nor impaired penurunan
nilai/ Mengalami
Tingkat Past due penurunan
Tingkat tinggi/ standar/ but not nilai/ Jumlah/
High grade Standard grade impaired Impaired Total
Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 1.301.664 - - - 1.301.664 Bank guarantees issued
Letter of credit yang tidak
dapat dibatalkan yang Outstanding irrevocable
masih berjalan 364.586 - - - 364.586 letter of credit
Standby letter of credit 739.062 - - - 739.062 Standby letter of credit
2.405.312 - - - 2.405.312
Tingkat tinggi High grade
(a) Giro dan penempatan pada Bank (a) Current accounts and placements with
Indonesia, giro dan penempatan pada Bank Indonesia, current accounts and
bank lain yaitu giro atau penempatan placements with other banks are current
pada institusi Pemerintah, institusi accounts or placements with the
Pemerintah Daerah, bank yang Government institutions, Local
terdaftar di bursa serta transaksi Government institutions, banks listed on
dengan bank yang memiliki reputasi the stock exchange and transactions with
baik dengan tingkat kemungkinan gagal reputable banks with low probability of
bayar atas kewajiban yang rendah. default on liabilities.
(b) Investasi pada surat berharga yaitu (b) Investments in marketable securities are
surat berharga yang diterbitkan oleh securities issued by Government,
Pemerintah, efek-efek dan obligasi securities and bonds that are included in
yang termasuk dalam investment grade investment grade with rating at least
dengan rating minimal idBBB (Pefindo), idBBB (Pefindo), BBB+ (S&P), Baa1
BBB+ (S&P), Baa1 (Moody’s) atau (Moody’s) or BBB+ (Fitch).
BBB+ (Fitch).
434
Page 1449
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(ii) Kualitas aset keuangan (lanjutan) (ii) Financial assets quality (continued)
Tingkat tinggi (lanjutan) High grade (continued)
(c) Pembiayaan, piutang, dan pinjaman (c) Financing, receivables and funds are
yaitu pembiayaan, piutang, dan financing, receivables and funds to
pinjaman kepada debitur dengan debtors with excellent payments history
riwayat pembayaran yang sangat baik and never being in arrears throughout the
dan tidak pernah menunggak financing period and debtors whose
sepanjang jangka waktu pembiayaan accounts have never been restructured.
dan debitur dengan riwayat tidak pernah
direstrukturisasi.
(d) Aset lain-lain yaitu piutang kepada (d) Other assets are receivables from
Pemerintah (termasuk Bank Indonesia) Government (including Bank Indonesia)
atau Pemerintah Daerah seperti piutang or local government such as income
pendapatan yang masih akan diterima. receivables.
Tingkat standar Standard grade
(a) Giro dan penempatan pada bank lain (a) Current accounts and placements with
yaitu giro atau penempatan pada bank other banks are current accounts or
yang tidak terdaftar di bursa. placements with non-listed banks.
(b) Investasi pada surat berharga yaitu (b) Investments in marketable securities are
surat berharga yang termasuk dalam non-investment grade securities with a
non-investment grade dengan rating minimum rating of idBB (Pefindo), BBB-
minimal idBB (Pefindo), BBB-(S&P), (S&P), Baa3 (Moody’s) or BBB-(Fitch).
Baa3 (Moody’s) atau BBB-(Fitch).
(c) Pembiayaan, piutang, dan pinjaman (c) Financing, receivables and funds are
yaitu pembiayaan, piutang, dan financing, receivables and funds to
pinjaman kepada debitur dengan debtors with a good payment history and
riwayat pembayaran yang baik dan debtors whose accounts have been
debitur dengan riwayat pernah restructured.
direstrukturisasi.
(d) Aset lain-lain yaitu aset keuangan (d) Other assets are financial assets other
lainnya selain piutang pendapatan yang than income receivables from
masih akan diterima kepada Government or Local Government such
Pemerintah atau Pemerintah Daerah as other receivables to third parties.
seperti tagihan rupa-rupa kepada pihak
ketiga lainnya.
Berdasarkan PSAK 107, aset keuangan yang According to SFAS 107, past due financial
telah jatuh tempo ditentukan ketika debitur assets are determined when the debtor fails to
gagal melakukan pembayaran sesuai jadwal. make payments on schedule. The table below
Tabel di bawah menunjukkan aging analysis shows aging analysis of past due but not
terhadap aset keuangan yang diberikan yang impaired of financial assets:
telah jatuh tempo tetapi tidak mengalami
penurunan nilai:
31 Desember 2025/31 December 2025
≤ 30 hari/ 31 - 60 hari/ 61 - 90 hari/ Jumlah/
days days days Total
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah receivables/financing
Piutang murabahah 1.078.254 625.732 600.620 2.304.606 Murabahah receivables
Pinjaman qardh 38.782 10.141 1.435 50.358 Funds of qardh
Pembiayaan musyarakah 2.783.752 223.474 64.913 3.072.139 Musyarakah financing
3.900.788 859.347 666.968 5.427.103
435
Page 1450
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(ii) Kualitas aset keuangan (lanjutan) (ii) Financial assets quality (continued)
Berdasarkan PSAK 107, aset keuangan yang According to SFAS 107, past due financial
telah jatuh tempo ditentukan ketika debitur assets are determined when the debtor fails to
gagal melakukan pembayaran sesuai jadwal. make payments on schedule. The table below
Tabel di bawah menunjukkan aging analysis shows aging analysis of past due but not
terhadap aset keuangan yang diberikan yang impaired of financial assets: (continued)
telah jatuh tempo tetapi tidak mengalami
penurunan nilai: (lanjutan)
31 Desember 2024/31 December 2024
≤ 30 hari/ 31 - 60 hari/ 61 - 90 hari/ Jumlah/
days days days Total
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah receivables/financing
Piutang murabahah 1.051.945 576.261 528.102 2.156.308 Murabahah receivables
Pinjaman qardh 28.917 11.945 2.295 43.157 Funds of qardh
Pembiayaan musyarakah 2.678.490 76.347 37.128 2.791.965 Musyarakah financing
3.759.352 664.553 567.525 4.991.430
B. Risiko pasar dan risiko likuiditas B. Market risk and liquidity risk
(i) Manajemen risiko likuiditas (i) Liquidity risk management
Risiko likuiditas adalah risiko akibat Liquidity risk represents the risk of Bank’s
ketidakmampuan Bank untuk memenuhi inability to fulfill all financial liabilities when they
kewajiban yang jatuh tempo dari sumber become due from its financing cash flows and/or
pendanaan arus kas dan/atau dari aset likuid high quality liquid assets that can be pledged,
berkualitas tinggi yang dapat diagunkan, tanpa without negatively impacting the Bank’s
mengganggu aktivitas dan kondisi keuangan activities and financial condition.
Bank.
Untuk mengukur besarnya risiko likuiditas, The Bank’s liquidity risk is measured through
Bank menggunakan beberapa indikator, several indicators, which are minimum
antara lain adalah rasio Giro Wajib Minimum statutory reserve ratio (“GWM”) in Bank
(“GWM”) pada Bank Indonesia dan kas, Indonesia and cash, Macroprudential Liquidity
Penyangga Likuiditas Makroprudensial Reserve (“PLM”), liquidity reserve,
(“PLM”), cadangan likuiditas, Rasio Macroprudential Intermediation Ratio (“RIM”),
Intermediasi Makroprudensial (“RIM”), Liquidity Coverage Ratio (“LCR”), Net Stable
Liquidity Coverage Ratio (“LCR”), Net Stable Funding Ratio (“NSFR”), and dependency on
Funding Ratio (“NSFR”), dan ketergantungan large customer deposits.
terhadap pendanaan nasabah besar.
GWM adalah simpanan minimum yang wajib GWM is a minimum deposits required to be
dipelihara oleh Bank dalam bentuk saldo maintained by the Bank in the form of current
rekening giro pada Bank Indonesia atau surat accounts with Bank Indonesia or marketable
berharga yang besarnya ditetapkan oleh securities in which the amount is determined by
Bank Indonesia sebesar persentase tertentu Bank Indonesia based on certain percentage
dari dana pihak ketiga (DPK). PLM from total deposits from customers. PLM is an
merupakan persentase kepemilikan surat ownership percentage in Rupiah marketable
berharga Rupiah yang dapat digunakan securities which can be used in open market
dalam operasi pasar terbuka, antara lain SBI, operations i.e., SBI, SDBI, SBN, SRBI, and BI-
SDBI, SBN, SRBI, dan BI-FRN. FRN.
436
Page 1451
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
Cadangan likuiditas adalah alat likuid Bank di Liquidity reserve is the Bank’s liquidity on top of
atas GWM dengan fungsi untuk pemenuhan GWM to anticipate unscheduled liquidity needs.
kebutuhan likuiditas yang tidak terjadwal. In managing the liquidity reserve, Bank has
Dalam mengelola cadangan likuiditas, Bank liquidity reserve limit in the form of safety level
memiliki batasan dalam bentuk limit safety limit, which represents the Bank’s liquidity
level, yaitu proyeksi cadangan likuiditas Bank reserve projection for one following month. As of
untuk 1 bulan ke depan. Pada tanggal 31 December 2025, the liquidity reserve balance
31 Desember 2025, cadangan likuiditas is above the safety level.
berada di atas safety level.
RIM adalah rasio hasil perbandingan antara RIM is a ratio of loans and qualified marketable
kredit yang diberikan dan surat berharga securities owned by the Bank to the customer
korporasi yang memenuhi persyaratan deposits. qualified debt securities issued by the
tertentu yang dimiliki bank terhadap dana Bank and qualified borrowing received by the
pihak ketiga, surat-surat berharga yang Bank. As of 31 December 2025. The Banks’s
memenuhi persyaratan tertentu yang
RIM is 84.52%.
diterbitkan oleh Bank dan pinjaman yang
memenuhi persyaratan tertentu yang diterima
oleh Bank. Pada tanggal 31 Desember 2025.
RIM Bank Mandiri saja sebesar 84,52%.
LCR merupakan rasio antara High Quality LCR is a ratio between High Quality Liquid
Liquid Assets (HQLA) dengan estimasi total Assets (HQLA) with the estimation of total net
arus kas keluar bersih (net cash outflow) cash outflow for the next 30 (thirty) days under
selama 30 (tiga puluh) hari ke depan dalam a crisis scenario. LCR is used to improve the
skenario krisis. LCR bertujuan untuk short-term liquidity of the Bank under a crisis
meningkatkan ketahanan likuiditas jangka
conditions. As of 31 December 2025. The
pendek Bank dalam kondisi krisis. Pada
tanggal 31 Desember 2025. LCR Bank Bank’s LCR is 137.40%.
Mandiri saja sebesar 137,40%.
NSFR merupakan rasio perbandingan antara NSFR is a ratio comparing the available stable
pendanaan stabil yang tersedia (available funding to required stable funding. As of
stable funding) dengan pendanaan stabil yang 31 December 2025. The Bank’s NSFR is
diperlukan (required stable funding). Pada 109.95%.
tanggal 31 Desember 2025. NSFR Bank
Mandiri saja sebesar 109,95%.
Kondisi likuiditas Bank di masa mendatang The Bank uses liquidity gap methodology to
diproyeksikan melalui metodologi liquidity gap, project its liquidity conditions for the future.
yang merupakan maturity mismatch antara Liquidity gap is basically a maturity mismatch
komponen-komponen aset dan liabilitas between components of assets and liabilities
(termasuk off-balance sheet), yang disusun ke (including off-balance sheet), which are
dalam periode waktu (time bucket) classified into time bucket based on their
berdasarkan contractual maturity ataupun contractual maturity or behavioral maturity. As
behavioral maturity. Pada tanggal of 31 December 2025, the Bank's liquidity
31 Desember 2025, proyeksi likuiditas Bank forecast up to next 12 months is at a surplus
sampai dengan 12 bulan ke depan berada position. Even in the surplus position for the
dalam posisi surplus. Meskipun proyeksi next 12 months, the Bank always prepares for
likuiditas 12 bulan ke depan surplus, Bank alternative funding to anticipate tight liquidity in
selalu mempersiapkan alternatif funding the market or the liquidity is not as expected.
apabila kondisi likuiditas pasar menjadi ketat
atau tidak sesuai dengan prediksi Bank.
437
Page 1452
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
Untuk mengetahui dampak perubahan faktor To determine the impact of changes in market
pasar maupun faktor internal pada kondisi factors and internal factors under extreme
ekstrim (krisis) terhadap kondisi likuiditas, conditions (crisis) to the liquidity, the Bank
Bank melakukan stress testing risiko likuiditas conducts stress testing of liquidity risk on a
secara berkala. Hasil stress testing yang regular basis. The results of stress testing
dilakukan telah dipaparkan kepada performed was presented to the Management.
Manajemen. Hasil stress testing menunjukkan The stress testing result showed that the Bank
bahwa Bank dapat bertahan pada kondisi will be able to survive under liquidity crisis
krisis likuiditas. conditions.
Meskipun hasil stress testing menunjukkan Although the stress testing result showed
bahwa risiko likuiditas dapat dikelola dengan liquidity risk is well managed, Bank has
baik, Bank memiliki Liquidity Contingency Plan Liquidity Contingency Plan (LCP) in crisis
(LCP) yang meliputi strategi pendanaan dan condition which covers funding strategy and
strategi pricing dalam kondisi krisis, antara lain pricing strategy including money market
pinjaman pasar uang, repo, pinjaman bilateral, borrowing, repo, bilateral borrowing, FX swap
FX swap dan wholesale funding. Dalam LCP, and wholesale funding. In LCP, determination
penetapan kondisi likuiditas dan strategi- of liquidity situations and funding strategies
strategi pendanaan telah mempertimbangkan have considered internal and external
kondisi internal dan eksternal. conditions.
Dalam rangka mengantisipasi timbulnya risiko To anticipate liquidity risks due to volatility of
likuiditas akibat adanya perubahan faktor global economic condition, Bank Mandiri
ekonomi global, Bank Mandiri memonitor monitors external indicators, including indONIA,
indikator - indikator eksternal di antaranya: BI Rate, 10-years SUN Yield, Rupiah Banking
indONIA, suku bunga kebijakan Bank Liquidity Outstanding, Composite Stock Price
Indonesia (BI Rate), yield SUN 10 tahun, Index (IHSG), Rate Interbank Call Money,
outstanding likuiditas perbankan Rupiah, 10-years UST Yield, USD/IDR Exchange Rate,
Indeks Harga Saham Gabungan (IHSG), rate Indonesia’s 5-years Credit Default Swap (CDS)
interbank call money, yield UST 10 tahun, nilai and the current market informations.
tukar USD/IDR, Credit Default Swap (CDS) 5
tahun Indonesia, serta informasi pasar terkini.
Pelaporan jatuh tempo pada tanggal The maturity profile as of 31 December 2025
31 Desember 2025 dan 2024, didasarkan and 2024 are based on the remaining period
pada jangka waktu yang tersisa sejak tanggal- from these dates. Historically, there were a large
tanggal tersebut. Secara historis, terdapat portion of deposits to be renewed upon maturity.
bagian dari simpanan dalam jumlah yang In addition, if there is a need for liquidity,
cukup besar yang diperpanjang pada saat Government bonds (at fair value through profit
jatuh tempo. Selain itu, jika terdapat keperluan or loss and fair value through other
likuiditas, obligasi pemerintah (portofolio diukur comprehensive income) can be exercised by
pada nilai wajar melalui laba rugi dan tersedia utilising as collateral in interbank market.
untuk dijual diukur pada nilai wajar melalui
penghasilan komprehensif lain) dapat
dicairkan dengan menggunakannya sebagai
jaminan dalam pasar antar bank.
438
Page 1453
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
Pelaporan jatuh tempo aset dan liabilitas The maturity profile of financial assets and liabilities
keuangan dengan metode arus kas discounted presented using discounted cash flows method are
adalah sebagai berikut: as follows:
31 Desember 2025/31 December 2025
Tidak
mempunyai
kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 months > 6 months > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months ≤ 12 months - ≤ 3 years > 3 years Description
Aset Assets
Giro pada Current accounts with
Bank Indonesia 238.289.478 - 238.289.478 - - - - - Bank Indonesia
Giro pada Current accounts with
bank lain - bruto 60.952.583 - 60.952.583 - - - - - other banks - gross
Penempatan pada Placement with
Bank Indonesia Bank Indonesia
dan bank lain - bruto 50.471.834 - 47.136.177 783.757 1.250 1.085.872 1.448.627 16.151 and other banks - gross
Efek-efek - bruto 124.768.694 10.591.337 16.075.159 12.173.571 31.235.184 28.307.743 15.700.759 10.684.941 Marketable securities - gross
Obligasi Pemerintah 292.817.548 - 1.733.900 14.504.692 11.439.951 20.078.695 50.338.484 194.721.826 Government bonds
Tagihan lainnya - transaksi Other receivables - trade
perdagangan - bruto 32.072.111 - 6.052.769 12.509.515 11.576.988 496.417 - 1.436.422 transactions - gross
Tagihan atas efek-efek Securities purchased
yang dibeli dengan janji under resale
dijual kembali - bruto 3.903.777 - 3.768.270 61.544 73.963 - - - agreements - gross
Tagihan derivatif - bruto 7.277.675 - 307.711 224.139 233.649 142.154 2.956.038 3.413.984 Derivative receivables - gross
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/financing -
syariah – bruto 1.849.967.956 - 58.945.663 65.382.096 95.854.018 108.640.956 281.298.930 1.239.846.293 gross
Piutang pembiayaan Consumer financing
konsumen – bruto 40.863.200 - 1.570.542 3.089.043 4.347.230 7.983.759 18.834.385 5.038.241 receivables - gross
Investasi bersih dalam sewa Net Investment finance
pembiayaan - bruto 4.153.740 - 230.241 436.348 607.305 1.006.233 1.686.919 186.694 leases - gross
Tagihan akseptasi - bruto 8.088.278 - 2.292.677 2.574.776 2.390.249 451.400 159.543 219.633 Acceptance receivables - gross
Aset lain-lain - bruto*) 23.694.154 - 14.175.358 811.864 551.536 805.509 2.703.683 4.646.204 Other asset - gross*)
2.737.321.028 10.591.337 451.530.528 112.551.345 158.311.323 168.998.738 375.127.368 1.460.210.389
Cadangan kerugian Allowance for impairment
penurunan nilai 50.755.400 losses
Jumlah 2.686.565.628 Total
Liabilitas Liabilities
Simpanan dari nasabah Deposits from customers
Giro dan Demand deposits and
giro wadiah 666.109.590 - 666.109.590 - - - - - wadiah demand deposits
Tabungan dan tabungan Saving deposits and wadiah
wadiah 621.914.970 - 621.914.970 - - - - - saving deposits
Deposito berjangka 528.872.648 - 262.810.972 229.974.627 23.757.084 11.667.888 662.077 - Time deposits
Simpanan dari bank lain Deposits from other banks
Giro, giro wadiah Demand deposits,
dan wadiah demand deposits
tabungan 6.022.469 - 6.022.469 - - - - - and saving deposits
Interbank call money 8.013.882 - 3.567.462 2.730.143 1.716.277 - - - Interbank call money
Deposito berjangka 6.719.192 - 3.112.992 2.343.800 686.900 75.250 500.250 - Time deposits
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali 39.955.889 - 4.534.866 7.681.072 2.532.068 6.767.959 14.891.359 3.548.565 to repurchase
Liabilitas derivatif 6.841.621 - 317.745 135.811 350.176 74.201 2.626.799 3.336.889 Derivative liabilities
Liabilitas akseptasi 7.919.333 - 2.273.964 2.516.119 2.298.674 451.400 159.543 219.633 Acceptance liabilities
Efek-efek yang diterbitkan 62.205.231 - 5.398.174 - 12.403.215 7.887.915 29.397.162 7.118.765 Debt securities issued
Beban yang masih
harus dibayar 6.168.983 - 6.168.983 - - - - - Accrued expenses
Liabilitas lain-lain**) 15.094.279 - 9.917.099 1.147.635 - 207.915 3.525.260 296.370 Other liabilities**)
Pinjaman yang diterima 154.672.422 - 17.606.517 17.910.812 33.636.905 13.611.421 64.407.888 7.498.879 Fund borrowings
Pinjaman dan efek-efek Subordinated loans and
subordinasi 389.779 - - - 45.023 45.090 - 299.666 marketable securities
2.130.900.288 - 1.609.755.803 264.440.019 77.426.322 40.789.039 116.170.338 22.318.767
Perbedaan jatuh tempo 606.420.740 10.591.337 (1.158.225.275) (151.888.674) 80.885.001 128.209.699 258.957.030 1.437.891.622 Maturity gap
Posisi neto setelah cadangan Net positions, net of allowance
kerugian penurunan nilai 555.665.340 for impairment losses
*) *)
Aset lain-lain terdiri dari pendapatan yang masih akan diterima, tagihan Other assets consists of accrued income, receivables from government
atas obligasi pemerintah yang diagunkan, piutang transaksi nasabah, bonds pledged as collateral, receivables from customer transactions,
penjualan efek-efek yang masih akan diterima, tagihan terkait dengan receivables from sales of marketable securities, receivables related to
transaksi ATM dan kartu kredit, dan tagihan kepada pemegang polis. ATM and credit card transaction and receivables from policyholders.
**)
Liabilitas lain-lain terdiri dari utang transaksi nasabah, liabilitas terkait **)
Other liabilities consists of customers transfer transaction, liabilities
dengan transaksi ATM dan kartu kredit, setoran jaminan, pembelian efek- related to ATM and credit card transactions, guarantee deposits, lease
efek yang masih harus dibayar, liabilitas terkait dengan transaksi transfer liabilities, liabilities related to customer transfer transactions and claim
nasabah, liabilitas sewa dan utang klaim. payables.
439
Page 1454
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
Pelaporan jatuh tempo aset dan liabilitas The maturity profile of financial assets and liabilities
keuangan dengan metode arus kas discounted presented using discounted cash flows method are
adalah sebagai berikut: (lanjutan) as follows: (continued)
31 Desember 2024/31 December 2024
Tidak
mempunyai
kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 months > 6 months > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months ≤ 12 months - ≤ 3 years > 3 years Description
Aset Assets
Giro pada Current accounts with
Bank Indonesia 105.146.044 - 105.146.044 - - - - - Bank Indonesia
Giro pada Current accounts with
bank lain - bruto 46.668.439 - 46.668.439 - - - - - other banks - gross
Penempatan pada Placement with
Bank Indonesia Bank Indonesia
dan bank lain - bruto 63.230.054 - 59.897.069 791.323 170.963 14.663 1.947.702 408.334 and other banks - gross
Efek-efek - bruto 95.529.548 13.407.281 16.202.127 11.657.726 12.046.470 16.366.408 15.035.589 10.813.947 Marketable securities - gross
Obligasi Pemerintah 287.272.659 - 1.192.305 177.536 9.874.148 19.554.725 58.923.440 197.550.505 Government bonds
Tagihan lainnya - transaksi Other receivables - trade
perdagangan - bruto 29.974.117 - 6.224.035 10.952.067 10.687.347 720.460 82.687 1.307.521 transactions - gross
Tagihan atas efek-efek Securities purchased
yang dibeli dengan janji under agreements
dijual kembali - bruto 8.290.138 - 8.159.589 86.333 44.216 - - - to resell - gross
Tagihan derivatif - bruto 7.761.508 - 738.867 531.533 249.969 213.035 2.023.738 4.004.366 Derivative receivables - gross
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/financing -
syariah - bruto 1.623.216.612 - 8.666.977 45.622.290 51.729.617 93.688.409 218.664.320 1.204.844.999 gross
Piutang pembiayaan Consumer financing
konsumen - bruto 41.573.306 - 1.572.853 3.129.605 4.216.125 7.784.544 19.367.032 5.503.147 receivables - gross
Investasi bersih dalam sewa Net Investment finance
pembiayaan - bruto 5.757.076 - 294.226 559.844 773.167 1.311.781 2.589.072 228.986 leases - gross
Tagihan akseptasi - bruto 9.313.865 - 2.021.864 4.486.214 2.525.858 30.962 248.967 - Acceptance receivables - gross
Aset lain-lain - bruto*) 17.937.923 415.944 10.849.946 418.823 509.680 915.082 2.853.266 1.975.182 Other asset - gross*)
2.341.671.289 13.823.225 267.634.341 78.413.294 92.827.560 140.600.069 321.735.813 1.426.636.987
Cadangan kerugian Allowance for impairment
penurunan nilai (51.937.342) losses
Jumlah 2.289.733.947 Total
Liabilitas Liabilities
Simpanan dari nasabah Deposits from customers
Giro dan Demand deposits and
giro wadiah 568.576.009 - 568.576.009 - - - - - wadiah demand deposits
Tabungan dan tabungan Saving deposits and wadiah
wadiah 580.191.796 - 580.191.796 - - - - - saving deposits
Deposito berjangka 297.467.152 - 170.652.188 105.011.637 17.733.699 3.462.951 606.677 - Time deposits
Simpanan dari bank lain Deposits from other banks
Giro, giro wadiah Demand deposits,
dan wadiah demand deposits
tabungan 9.090.038 - 9.090.038 - - - - - and saving deposits
Interbank call money 9.961.554 - 5.910.063 3.097.868 953.623 - - - Interbank call money
Deposito berjangka 7.991.117 - 4.974.980 846.350 1.545.427 12.750 611.610 - Time deposits
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali 90.256.225 - 58.120.983 - 100.213 1.901.365 23.845.349 6.288.315 to repurchase
Liabilitas derivatif 7.336.998 - 782.342 584.340 218.497 56.678 1.972.353 3.722.788 Derivative liabilities
Liabilitas akseptasi 9.136.013 - 1.999.943 4.441.668 2.414.473 30.962 248.967 - Acceptance liabilities
Efek-efek yang diterbitkan 41.141.067 - 3.343.089 851.315 2.950.000 8.778.449 19.377.140 5.841.074 Debt securities issued
Beban yang masih
harus dibayar 5.466.461 - 4.480.819 - - 985.642 - - Accrued expenses
Liabilitas lain-lain**) 10.853.170 198.737 7.669.606 1.368.247 - 204.450 1.412.130 - Other liabilities**)
Pinjaman yang diterima 147.915.981 - 24.344.976 8.223.779 17.389.140 44.543.861 30.202.160 23.212.065 Fund borrowings
Pinjaman dan efek-efek Subordinated loans and
subordinasi 403.562 - 20.797 - - 20.797 62.421 299.547 marketable securities
1.785.787.143 198.737 1.440.157.629 124.425.204 43.305.072 59.997.905 78.338.807 39.363.789
Perbedaan jatuh tempo 555.884.146 13.624.488 (1.172.523.288) (46.011.910) 49.522.488 80.602.164 243.397.006 1.387.273.198 Maturity gap
Posisi neto setelah cadangan Net positions, net of allowance
kerugian penurunan nilai 503.946.804 for impairment losses
*) *)
Aset lain-lain terdiri dari pendapatan yang masih akan diterima, tagihan Other assets consists of accrued income, receivables from government
atas obligasi pemerintah yang diagunkan, piutang transaksi nasabah, bonds pledged as collateral, receivables from customer transactions,
penjualan efek-efek yang masih akan diterima, tagihan terkait dengan receivables from sales of marketable securities, receivables related to
transaksi ATM dan kartu kredit, tagihan terkait bancassurance, dan tagihan ATM and credit card transactions, receivables from bancassurance, and
receivables from policyholders.
kepada pemegang polis.
**)
Liabilitas lain-lain terdiri dari utang transaksi nasabah, liabilitas terkait **)
Other liabilities consists of customers transfer transaction, liabilities
dengan transaksi ATM dan kartu kredit, setoran jaminan, pembelian efek- related to ATM and credit card transactions, guarantee deposits, lease
efek yang masih harus dibayar, liabilitas terkait dengan transaksi transfer liabilities, liabilities related to customer transfer transactions and claim
nasabah, liabilitas sewa dan utang klaim. payables.
440
Page 1455
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
Tabel jatuh tempo berikut ini menyajikan informasi The following maturity table provides information
mengenai perkiraan jatuh tempo dari liabilitas regarding contractual maturities of financial liabilities
keuangan sesuai kontrak berdasarkan arus kas based on undiscounted cash flows as follows:
undiscounted adalah sebagai berikut:
31 Desember 2025/31 December 2025
Tidak
mempunyai
kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 months > 6 months > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months ≤ 12 months - ≤ 3 years > 3 years Description
Liabilitas Liabilities
Simpanan dari nasabah Deposit from customers
Giro dan Demand deposits and wadiah
giro wadiah 667.056.903 - 667.056.903 - - - - - demand deposits
Tabungan dan Saving deposits and wadiah
tabungan wadiah 622.069.951 - 621.553.139 9.160 23.840 3.064 297.811 182.937 saving deposits
Deposito berjangka 532.203.788 - 259.046.729 231.548.968 24.661.823 16.282.686 663.582 - Time deposits
Simpanan dari bank lain Deposits from other banks
Giro, giro wadiah Demand deposits,
dan wadiah demand deposits
tabungan 6.025.647 - 6.025.647 - - - - - and saving deposits
Interbank call money 8.072.518 - 3.602.864 2.747.325 1.722.329 - - - Interbank call money
Deposito berjangka 6.851.479 - 3.334.900 2.195.443 717.263 77.952 525.921 - Time deposits
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali 42.515.045 - 5.821.880 8.173.575 2.942.823 7.107.386 15.627.435 2.841.946 to repurchase
Liabilitas derivatif 6.450.520 - 559.051 175.965 352.446 111.032 2.279.555 2.972.471 Derivative payables
Liabilitas akseptasi 7.919.333 - 2.273.964 2.516.119 2.298.674 451.400 159.543 219.633 Acceptance payables
Efek-efek yang diterbitkan 66.841.929 - 5.526.896 402.535 12.785.371 9.197.659 31.342.472 7.586.996 Debt securities issued
Beban yang masih harus dibayar 6.168.983 - 6.168.983 - - - - - Accrued expenses
Liabilitas lain-lain 15.094.279 - 9.917.099 1.147.635 - 207.915 3.525.260 296.370 Other liabilities
Pinjaman yang diterima 164.163.848 - 17.941.124 18.479.714 35.707.712 15.191.408 68.756.418 8.087.472 Fund borrowings
Pinjaman dan efek-efek Subordinated loans and
subordinasi 412.629 - 690 1.380 47.092 49.229 13.671 300.567 marketable securities
Total 2.151.846.852 - 1.608.829.869 267.397.819 81.259.373 48.679.731 123.191.668 22.488.392 Total
31 Desember 2024/31 December 2024
Tidak
mempunyai
kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 months > 6 months > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months ≤ 12 months - ≤ 3 years > 3 years Description
Liabilitas Liabilities
Simpanan dari nasabah Deposit from customers
Giro dan Demand deposits and wadiah
giro wadiah 570.039.119 - 570.039.119 - - - - - demand deposits
Tabungan dan Saving deposits and wadiah
tabungan wadiah 580.417.481 - 579.873.299 58.155 60.400 133.985 187.629 104.013 saving deposits
Deposito berjangka 298.980.027 - 171.463.879 104.944.671 18.209.643 3.745.716 616.118 - Time deposits
Simpanan dari bank lain Deposits from other banks
Giro, giro wadiah Demand deposits,
dan wadiah demand deposits
tabungan 9.095.981 - 9.095.981 - - - - - and saving deposits
Interbank call money 10.018.970 - 5.943.085 3.118.591 957.294 - - - Interbank call money
Deposito berjangka 8.202.915 - 6.898.370 589.475 69.254 8.584 637.232 - Time deposits
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali 92.939.218 - 58.171.723 - 100.213 2.069.384 25.760.123 6.837.775 to repurchase
Liabilitas derivatif 6.693.221 - 6.136.589 109.394 56.717 13.330 209.074 168.117 Derivative payables
Liabilitas akseptasi 9.136.013 - 1.999.943 4.441.668 2.414.473 30.962 248.967 - Acceptance payables
Efek-efek yang diterbitkan 44.040.348 - 133.702 1.018.639 303.337 8.714.857 20.573.732 13.296.081 Debt securities issued
Beban yang masih harus dibayar 5.466.461 - 4.480.819 - - 985.642 - - Accrued expenses
Liabilitas lain-lain 10.853.170 198.737 7.669.606 1.368.247 - 204.450 1.412.130 - Other liabilities
Pinjaman yang diterima 155.074.787 - 23.536.068 21.165.046 28.596.949 17.468.924 55.101.229 9.206.571 Fund borrowings
Pinjaman dan efek-efek Subordinated loans and
subordinasi 228.353 - 21.373 1.153 22.526 65.881 113.384 4.036 marketable securities
Total 1.801.186.064 198.737 1.445.463.556 136.815.039 50.790.806 33.441.715 104.859.618 29.616.593 Total
441
Page 1456
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
Tabel jatuh tempo berikut ini menyajikan informasi The following maturity table provides information
mengenai perkiraan jatuh tempo dari rekening regarding contractual maturities of administrative
administratif sesuai kontrak berdasarkan arus kas accounts based on undiscounted cash flows as
undiscounted adalah sebagai berikut: follows:
31 Desember 2025/31 December 2025
Tidak
mempunyai
kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 months > 6 months > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months ≤ 12 months - ≤ 3 years > 3 years Description
Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 166.040.372 - 166.040.372 - - - - - Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan*) 144.176.496 - 144.176.496 - - - - - Unused loan facilities*)
Letter of credit yang tidak
dapat dibatalkan yang Outstanding irrevocable
masih berjalan 23.231.782 - 5.270.703 8.815.727 3.171.248 2.290.109 3.683.975 20 letter of credit
Standby letter of credit 18.359.791 - 18.359.791 - - - - - Standby letter of credit
351.808.441 - 333.847.362 8.815.727 3.171.248 2.290.109 3.683.975 20
31 Desember 2024/31 December 2024
Tidak
mempunyai
kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 months > 6 months > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months ≤ 12 months - ≤ 3 years > 3 years Description
Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 138.557.503 - 138.557.503 - - - - - Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan*) 90.791.348 - 90.791.348 - - - - - Unused loan facilities*)
Letter of credit yang tidak
dapat dibatalkan yang Outstanding irrevocable
masih berjalan 22.439.663 - 5.779.806 7.335.780 1.920.992 2.156.983 5.109.344 136.758 letter of credit
Standby letter of credit 12.308.689 - 12.308.689 - - - - - Standby letter of credit
264.097.203 - 247.437.346 7.335.780 1.920.992 2.156.983 5.109.344 136.758
*) *)
Termasuk fasilitas kredit committed dan uncommitted kartu kredit yang Include unused committed and uncommitted credit card facilities
belum digunakan.
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book portfolio
Risiko pasar adalah risiko pada posisi neraca dan Market risk is the risk of balance sheet position and
rekening administratif, termasuk transaksi administrative accounts, including derivative
derivatif, akibat perubahan secara keseluruhan transactions, resulted from changes in market
dari kondisi pasar, termasuk risiko perubahan conditions, including changes in option price risk.
harga option.
Pengelolaan risiko pasar banking book dilakukan Managing market risk on banking book is performed
dengan mengoptimalkan struktur laporan posisi by optimising the structure of the Bank's statement of
keuangan Bank untuk mendapatkan imbal hasil financial position to obtain maximum yield of return at
yang maksimal sesuai tingkat risiko yang dapat acceptable risk level to the Bank. The monitoring of
diterima Bank. Pengendalian risiko pasar banking market risk on banking book is performed by setting
book dilakukan dengan menetapkan limit yang a limit which is refer to the regulator requirements and
mengacu pada ketentuan Regulator dan internal the internal policies, which are monitored on a weekly
yang dimonitor secara mingguan maupun bulanan and monthly basis by the Market Risk Management
oleh Market Risk Management Unit. Unit.
442
Page 1457
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book (lanjutan) portfolio (continued)
Sumber risiko suku bunga banking book adalah The sources of banking book’s interest rate risk are
repricing risk (repricing mismatch antara repricing risk (repricing mismatch between asset and
komponen aset dan liabilitas), basis risk liability components), basis risk (usage of different
(penggunaan suku bunga acuan yang berbeda), interest rate reference), yield curve risk (changes in
yield curve risk (perubahan bentuk dan slope yield shape and slope of the yield curve) and the option risk
curve) dan option risk (pelunasan kredit atau (loan repayment or redeem of deposit before
pencairan deposito sebelum jatuh tempo). Bank maturity). The Bank uses the repricing gap and
menggunakan repricing gap dan melakukan performs sensitivity analysis to obtain the projected
sensitivity analysis guna memperoleh proyeksi Net Interest Income (“NII”).
perubahan Net Interest Income (“NII”).
a. Sensitivitas terhadap pendapatan bunga - a. Sensitivity of net interest income - net
neto
Tabel di bawah ini mengikhtisarkan The table below shows the sensitivity of net
sensitivitas pendapatan bunga - neto Bank income for the next 1 (one) year to interest rate
Mandiri untuk 1 (satu) tahun ke depan movement of interest bearing assets and liabilities
terhadap pergerakan suku bunga dari of Bank Mandiri (Bank Mandiri only) as follows:
portofolio aset dan liabilitas yang memiliki
suku bunga (Bank Mandiri saja) yaitu:
Peningkatan 400 bps/ Penurunan 400 bps/
Increased by 400 bps Decreased by 400 bps
31 Desember 2025 31 December 2025
Menambah/(mengurangi) Increase/(decrease)
pendapatan bunga - neto (3.823.449) (2.831.637) net interest income
Peningkatan 400 bps/ Penurunan 400 bps/
Increased by 400 bps Decreased by 400 bps
31 Desember 2024 31 December 2024
Menambah/(mengurangi) Increase/(decrease)
pendapatan bunga - neto 1.198.553 (4.378.629) net interest income
Proyeksi di atas mengasumsikan bahwa The above projections assumed that all other
seluruh variabel lainnya adalah konstan pada variables are held constant at reporting date.
tanggal pelaporan keuangan.
b. Sensitivitas pendapatan bunga untuk b. Sensitivity of interest income from financial
kelompok nilai wajar melalui pendapatan assets classified at fair value through other
komprehensif lain comprehensive income
Tabel di bawah ini mengikhtisarkan The table below shows the sensitivity of Bank
sensitivitas pendapatan bunga untuk Mandiri’s interest income from available for sale
kelompok nilai wajar melalui pendapatan marketable securities to movement of interest
komprehensif lain yang akan jatuh tempo rates which will be due in 12 (twelve) months due
dalam 12 (dua belas) bulan atas perubahan to interest rate changes (Bank Mandiri only) as
tingkat suku bunga (Bank Mandiri saja) yaitu: follows:
Peningkatan 400 bps/ Penurunan 400 bps/
Increased by 400 bps Decreased by 400 bps
31 Desember 2025 31 December 2025
Menambah/(mengurangi) Increase/(decrease)
pendapatan bunga - neto 471.862 (479.384) net interest income
443
Page 1458
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book (lanjutan) portfolio (continued)
b. Sensitivitas pendapatan bunga untuk b. Sensitivity of interest income from financial
kelompok nilai wajar melalui pendapatan assets classified at fair value through other
komprehensif lain comprehensive income
Tabel di bawah ini mengikhtisarkan The table below shows the sensitivity of Bank
sensitivitas pendapatan bunga untuk Mandiri’s interest income from available for sale
kelompok nilai wajar melalui pendapatan marketable securities to movement of interest
komprehensif lain yang akan jatuh tempo rates which will be due in 12 (twelve) months due
dalam 12 (dua belas) bulan atas perubahan to interest rate changes (Bank Mandiri only) as
tingkat suku bunga (Bank Mandiri saja) yaitu: follows: (continued)
(lanjutan)
Peningkatan 400 bps/ Penurunan 400 bps/
Increased by 400 bps Decreased by 400 bps
31 Desember 2024 31 December 2024
Menambah/(mengurangi) Increase/(decrease)
pendapatan bunga - neto 134.562 (132.419) net interest income
Proyeksi di atas mengasumsikan bahwa The above projections assumed that all other
seluruh variabel lainnya adalah konstan pada variables are held constant at reporting date.
tanggal pelaporan keuangan.
Sensitivitas pendapatan bunga untuk The sensitivities of interest income from fair
kelompok nilai wajar melalui pendapatan value through other comprehensive income
komprehensif lain, tidak memperhitungkan without considering the effect off hedging and
efek dari lindung nilai dan tindakan-tindakan actions that Bank Mandiri would take to mitigate
Bank Mandiri untuk mengurangi risiko atas the impact of this interest rate risk. In practice,
tingkat suku bunga. Dalam kenyataannya, Bank Mandiri proactively seeks to mitigate the
Bank Mandiri secara proaktif melakukan effect of prospective interest movements.
mitigasi atas efek prospektif pergerakan
tingkat suku bunga.
c. Eksposur Bank Mandiri terhadap risiko tingkat c. Bank Mandiri’s exposure to interest rate risk
suku bunga (repricing gap) (repricing gap)
Tabel di bawah ini mengikhtisarkan aset dan The tables below summarise Bank Mandiri’s
liabilitas keuangan Bank Mandiri pada nilai financial asset and liabilities at carrying
tercatat, yang dikategorikan menurut mana amounts categorised by earlier of contractual
yang lebih dulu antara tanggal repricing repricing date or maturity dates:
secara kontraktual atau tanggal jatuh tempo:
31 Desember 2025/31 December 2025
Dikenakan bunga/Interest bearing
Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi Lebih dari Lebih dari Lebih dari Lebih dari
Kurang dari tidak lebih tidak lebih 1 tahun tapi 2 tahun tapi 3 tahun tapi 4 tahun tapi
sama dari 3 bulan/ dari 1 tahun/ tidak lebih tidak lebih tidak lebih tidak lebih
dengan Over 1 Over 3 dari 2 tahun/ dari 3 tahun/ dari 4 tahun/ dari 5 tahun/ Tidak
1 bulan/ month but months but Over 1 year Over 2 years Over 3 years Over 4 years dikenakan
Less than or not more not more but not but not but not but not Lebih dari bunga/
equal to than than more than more than more than more than 5 tahun/ Non-interest
1 month 3 months 1 year 2 years 3 years 4 years 5 years Over 5 years bearing Total
Demand deposits
Giro pada with Bank
Bank Indonesia - - - - - - - - 238.289.478 238.289.478 Indonesia
Giro pada Current accounts
bank lain 58.234.133 - - - - - - - 2.718.450 60.952.583 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 28.421.724 591.447 (359.425) - - - - - 21.818.088 50.471.834 and other banks
444
Page 1459
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book (lanjutan) portfolio (continued)
c. Eksposur Bank Mandiri terhadap risiko tingkat c. Bank Mandiri’s exposure to interest rate risk
suku bunga (repricing gap) (lanjutan) (repricing gap) (continued)
31 Desember 2025/31 December 2025
Dikenakan bunga/Interest bearing
Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi Lebih dari Lebih dari Lebih dari Lebih dari
Kurang dari tidak lebih tidak lebih 1 tahun tapi 2 tahun tapi 3 tahun tapi 4 tahun tapi
sama dari 3 bulan/ dari 1 tahun/ tidak lebih tidak lebih tidak lebih tidak lebih
dengan Over 1 Over 3 dari 2 tahun/ dari 3 tahun/ dari 4 tahun/ dari 5 tahun/ Tidak
1 bulan/ month but months but Over 1 year Over 2 years Over 3 years Over 4 years dikenakan
Less than or not more not more but not but not but not but not Lebih dari bunga/
equal to than than more than more than more than more than 5 tahun/ Non-interest
1 month 3 months 1 year 2 years 3 years 4 years 5 years Over 5 years bearing Total
Marketable
Efek-efek 12.714.741 6.844.973 50.214.203 14.546.598 3.334.201 2.448.145 3.556.674 4.680.443 26.428.716 124.768.694 securities
Obligasi
pemerintah 544.414 1.254.908 37.200.132 28.083.297 24.375.306 35.277.823 32.298.239 133.783.429 -292.817.548 Government bonds
Tagihan lainnya - Other receivables
transaksi - trade
perdagangan 6.032.332 12.322.800 10.466.349 14.639 - - 88.608 - 3.147.383 32.072.111 transactions
Tagihan atas Securities
efek-efek yang purchased
dibeli dengan janji under resale
dijual kembali 3.768.269 61.545 73.963 - - - - - - 3.903.777 agreements
Tagihan Derivative
derivatif 307.710 224.140 375.802 1.629.822 1.326.216 2.280.995 1.012.028 120.962 - 7.277.675 receivables
Kredit yang diberikan Loans and
dan piutang/ sharia
pembiayaan receivables/
syariah*) 310.472.978 725.470.251 265.105.763 62.535.922 43.759.305 26.814.413 15.451.120 85.547.039 314.811.165 1.849.967.956 financing*)
Piutang Consumer
pembiayaan financing
konsumen 1.570.542 3.089.044 12.330.988 11.505.434 7.328.952 3.764.703 1.204.735 68.802 - 40.863.200 receivables
Investasi bersih Net investment
dalam sewa finance
pembiayaan 230.240 436.348 1.613.538 1.218.281 468.638 145.436 28.695 12.564 - 4.153.740 leases
Tagihan Acceptance
akseptasi - - - - - - - - 8.088.278 8.088.278 receivables
Aset lain-lain 14.175.358 811.864 551.536 805.509 2.703.683 4.646.204 - - - 23.694.154 Other assets
436.472.441 751.107.320 377.572.849 120.339.502 83.296.301 75.377.719 53.640.099 224.213.239 615.301.558 2.737.321.028
Simpanan dari Deposits from
nasabah customers
Demand deposits
Giro dan and wadiah
giro wadiah 352.418.037 8.053.552 36.240.982 48.321.309 48.321.309 48.321.309 48.321.309 48.321.309 27.790.474 666.109.590 demand deposits
Tabungan dan Saving deposits
tabungan and wadiah
Wadiah 147.020.013 11.588.513 52.133.992 69.679.433 69.570.611 69.554.279 69.542.787 69.514.221 63.311.121 621.914.970 saving deposits
Deposito Time
berjangka 285.610.832 203.182.883 28.182.240 11.896.213 480 - - - - 528.872.648 deposits
Simpanan dari Deposits from
bank lain other banks
Demand deposits,
wadiah demand
Giro, deposits
giro wadiah and saving
dan tabungan 3.716.245 61.984 278.928 371.904 371.904 371.904 371.904 371.904 105.792 6.022.469 deposits
Interbank call Interbank call
money 3.805.933 2.491.672 1.716.277 - - - - - - 8.013.882 money
Deposito Time
berjangka 5.170.817 369.350 678.775 500.250 - - - - - 6.719.192 deposits
Liabilitas atas Securities
efek-efek yang sold under
dijual dengan janji agreements
dibeli kembali 3.841.278 8.446.698 9.227.989 12.610.447 3.304.086 2.525.391 - - - 39.955.889 to repurchase
Liabilitas Derivative
derivatif 317.745 135.811 424.377 1.597.753 1.029.045 2.262.163 998.003 76.724 - 6.841.621 payables
Liabilitas Acceptance
akseptasi - - - - - - - - 7.919.333 7.919.333 payables
Efek-efek yang Debt securities
diterbitkan - - 19.006.625 2.523.154 23.835.525 2.960.278 2.215.862 - 11.663.787 62.205.231 issued
Beban yang
masih harus Accrued
dibayar - - - - - - - - 6.168.983 6.168.983 expenses
Liabilitas lain-lain 9.917.099 1.147.635 - 207.915 3.525.260 296.370 - - - 15.094.279 Other liabilities
Pinjaman yang Fund
diterima 17.359.653 92.187.076 32.175.434 5.948.185 (523.456) 3.051.986 855.679 3.617.865 - 154.672.422 borrowings
Pinjaman dan Subordinated loans
efek-efek and marketable
subordinasi - - - - - - - 189.779 200.000 389.779 securitites
829.177.652 327.665.174 180.065.619 153.656.563 149.434.764 129.343.680 122.305.544 122.091.802 117.159.490 2.130.900.288
Total Total interest
repricing gap repricing
suku bunga (392.705.211) 423.442.146 197.507.230 (33.317.061) (66.138.463) (53.965.961) (68.665.445) 102.121.437 498.142.068 606.420.740 gap
*) Termasuk piutang/dan pembiayaan Entitas Anak yang menjalankan usaha secara syariah *) Represent receivables/and financing from Subsidiary engaged in sharia business which earn
dimana menerima imbalan berupa margin dan bagi hasil margin and profit sharing.
445
Page 1460
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book (lanjutan) portfolio (continued)
c. Eksposur Bank Mandiri terhadap risiko tingkat c. Bank Mandiri’s exposure to interest rate risk
suku bunga (repricing gap) (lanjutan) (repricing gap) (continued)
31 Desember 2024/31 December 2024
Dikenakan bunga/Interest bearing
Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi Lebih dari Lebih dari Lebih dari Lebih dari
Kurang dari tidak lebih tidak lebih 1 tahun tapi 2 tahun tapi 3 tahun tapi 4 tahun tapi
sama dari 3 bulan/ dari 1 tahun/ tidak lebih tidak lebih tidak lebih tidak lebih
dengan Over 1 Over 3 dari 2 tahun/ dari 3 tahun/ dari 4 tahun/ dari 5 tahun/ Tidak
1 bulan/ month but months but Over 1 year Over 2 years Over 3 years Over 4 years dikenakan
Less than or not more not more but not but not but not but not Lebih dari bunga/
equal to than than more than more than more than more than 5 tahun/ Non-interest
1 month 3 months 1 year 2 years 3 years 4 years 5 years Over 5 years bearing Total
Giro pada with Bank
Bank Indonesia - - - - - - - - 105.146.044 105.146.044 Indonesia
Giro pada Current accounts
bank lain 45.187.565 - - - - - - - 1.480.874 46.668.439 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 21.523.169 155.798 156.365 440.848 - 1.866.502 - - 39.087.372 63.230.054 and other banks
Marketable
Efek-efek 21.988.643 3.741.619 18.072.279 5.272.650 8.126.793 2.376.911 2.218.345 4.187.119 29.545.189 95.529.548 securities
Obligasi
pemerintah 3.639.987 107.534 19.873.009 32.647.761 13.303.790 9.634.768 33.397.254 139.248.922 35.419.634 287.272.659Government bonds
Tagihan lainnya - Other receivables
transaksi - trade
perdagangan 6.224.035 10.952.067 11.407.807 82.687 1.307.521 - - - - 29.974.117 transactions
Tagihan atas Securities
efek-efek yang purchased
dibeli dengan janji under agreements
dijual kembali 8.113.681 132.240 44.217 - - - - - - 8.290.138 to resell
Tagihan Derivative
derivatif 753.470 542.038 471.997 447.324 1.615.679 1.045.009 2.745.171 140.820 - 7.761.508 receivables
Kredit yang diberikan Loans and
dan piutang/ sharia
pembiayaan receivables/
syariah*) 274.907.445 584.062.214 257.636.297 61.015.616 45.598.711 23.885.976 13.455.614 87.484.113 275.170.626 1.623.216.612 financing*)
Piutang Consumer
pembiayaan financing
konsumen 1.572.853 3.129.605 12.000.669 11.812.941 7.554.091 4.007.187 1.379.561 116.399 - 41.573.306 receivables
Investasi bersih Net investment
dalam sewa finance
pembiayaan 294.226 559.844 2.084.949 1.820.435 768.637 178.480 50.505 - - 5.757.076 leases
Tagihan Acceptance
akseptasi - - - - - - - - 9.313.865 9.313.865 receivables
Aset lain-lain 10.849.946 418.823 509.680 915.082 2.853.266 1.975.182 - - 415.944 17.937.923 Other assets
395.055.020 603.801.782 322.257.269 114.455.344 81.128.488 44.970.015 53.246.450 231.177.373 495.579.548 2.341.671.289
Simpanan dari Deposits from
nasabah customers
Demand deposits
Giro dan and wadiah
giro wadiah 317.911.225 6.521.625 29.347.315 39.129.753 39.129.753 39.129.753 39.129.753 39.129.753 19.147.079 568.576.009 demand deposits
Tabungan dan Saving deposits
tabungan and wadiah
Wadiah 149.933.058 10.604.237 47.656.190 63.393.930 63.363.085 63.327.651 63.321.756 63.311.822 55.280.067 580.191.796 saving deposits
Deposito Time
berjangka 175.497.380 99.408.058 18.675.678 3.885.676 360 - - - - 297.467.152 deposits
Simpanan dari Deposits from
bank lain other banks
Demand deposits,
wadiah demand
Giro, deposits
giro wadiah and saving
dan tabungan 5.773.453 88.246 397.105 529.474 529.474 529.474 529.474 529.474 183.864 9.090.038 deposits
Interbank call Interbank call
money 3.334.863 2.293.118 4.333.573 - - - - - - 9.961.554 money
Deposito Time
berjangka 6.855.923 496.106 27.478 128.760 482.850 - - - - 7.991.117 deposits
Liabilitas atas Securities
efek-efek yang sold under
dijual dengan janji agreements
dibeli kembali 58.138.164 - 2.000.559 13.724.484 12.052.057 1.995.091 2.345.870 - - 90.256.225 to repurchase
Liabilitas Derivative
derivatif 782.342 584.340 275.175 443.776 1.528.575 958.146 2.668.461 96.183 - 7.336.998 payables
Liabilitas Acceptance
akseptasi - - - - - - - - 9.136.013 9.136.013 payables
Efek-efek yang Debt securities
diterbitkan - 1.009.447 8.745.765 15.643.531 3.564.594 3.665.142 2.260.225 - 6.252.363 41.141.067 issued
Beban yang
masih harus Accrued
dibayar - - - - - - - - 5.466.461 5.466.461 expenses
Liabilitas lain-lain 7.669.606 1.368.247 - 204.450 1.412.130 - - - 198.737 10.853.170 Other liabilities
Pinjaman yang Fund
diterima 2.577.152 14.111.847 46.682.264 24.507.489 31.209.765 4.186.787 1.473.585 3.749.229 19.417.863 147.915.981 borrowings
Pinjaman dan Subordinated loans
efek-efek and marketable
subordinasi - - - - - - - 203.562 200.000 403.562 securitites
728.473.166 136.485.271 158.141.102 161.591.323 153.272.643 113.792.044 111.729.124 107.020.023 115.282.447 1.785.787.143
Total Total interest
repricing gap repricing
suku bunga (333.418.146) 467.316.511 164.116.167 (47.135.979) (72.144.155) (68.822.029) (58.482.674) 124.157.350 380.297.101 555.884.146 gap
*) Termasuk piutang/dan pembiayaan Entitas Anak yang menjalankan usaha secara syariah *) Represent receivables/and financing from Subsidiary engaged in sharia business which earn
dimana menerima imbalan berupa margin dan bagi hasil margin and profit sharing.
446
Page 1461
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book (lanjutan) portfolio (continued)
Untuk mengetahui dampak perubahan suku To assess the impact of changes in interest rates and
bunga dan nilai tukar pada kondisi ekstrim (krisis) exchange rates at extreme conditions (crisis) to
terhadap pendapatan dan modal, Bank melakukan earnings and capital, the Bank conducts stress
stress testing risiko pasar banking book secara testing on the market risk of banking book regularly.
berkala.
(iii) Manajemen pricing (iii) Pricing management
Bank menerapkan kebijakan pricing baik untuk The Bank implements pricing policy for loans or
produk dana maupun produk kredit. Kebijakan deposit products. The pricing policy is one of the
pricing merupakan salah satu strategi untuk Bank’s strategy to maximise Net Interest Margin
memaksimalkan Net Interest Margin (“NIM”) dan (“NIM”) and to support the Bank to dominate the
sekaligus mendukung Bank menguasai market market share by considering the competition
share dengan mempertimbangkan kondisi condition.
persaingan.
Bank secara konsisten berupaya menerapkan The Bank consistently manages to apply the
strategi sebagai market leader dalam hal pricing strategy as market leader in terms of fund pricing.
pendanaan. Namun demikian, dengan However, considering the liquidity conditions and
mempertimbangkan kondisi likuiditas dan funding needs, the Bank may implement an
kebutuhan dana, Bank dapat menerapkan strategi aggressive strategy (greater than major
agresif (lebih besar dari pesaing utama) atau competitors) or defensive (equal to or smaller than
defensif (sama atau lebih kecil dari pesaing major competitors).
utama).
Dalam menetapkan suku bunga kredit, Bank In determine interest rates, the Bank implements
menerapkan risk based pricing yaitu pemberian risk-based pricing by providing a range of interest
suku bunga kredit kepada nasabah bervariasi rate of loan to customers based on credit risk level.
berdasarkan tingkat risiko kreditnya. Dalam In order to minimize interest rate risk, the loan
rangka meminimalkan risiko suku bunga, maka interest rate is adjusted with interest rate from cost
suku bunga kredit disesuaikan dengan suku of funds. Other than cost of funds, loan interest rates
bunga sumber dana pembiayaan. Selain biaya are determined with consideration to overhead
dana, suku bunga kredit ditetapkan dengan costs, credit risk premiums and profit margins as
mempertimbangkan biaya overhead, premi risiko well as taking into account the Bank's
kredit dan marjin keuntungan Bank dengan tetap competitiveness with its major competitors. Interest
memperhatikan competitiveness dengan pesaing rates for loan can be either a floating or a fixed rate
utama. Suku bunga kredit dapat berupa suku for certain tenors.
bunga mengambang (floating rate) atau suku
bunga tetap (fixed rate) untuk tenor tertentu.
Risiko nilai tukar adalah potensi kerugian yang Exchange rate risk represents potential loss arising
timbul akibat pergerakan nilai tukar di pasar yang from unfavourable exchange rate movements in the
berlawanan pada saat Bank memiliki posisi market when the Bank has an open position. The
terbuka. Bank menerapkan manajemen risiko nilai Bank applies a proper foreign exchange risk
tukar yang memadai sehingga terhindar dari management to avoid loss arising from exchange
kerugian akibat perubahan atau volatilitas nilai rate changes or volatility. Exchange rate risk arises
tukar. Risiko nilai tukar berasal dari transaksi from foreign exchange currency transactions with
valuta asing dengan nasabah atau counterparty customer or counterparty which leads to an open
yang menyebabkan posisi terbuka dalam valuta position in foreign currency or structural positions in
asing maupun posisi struktural dalam valuta asing foreign currencies due to capital investment. The
akibat penyertaan modal. Bank mengelola risiko Bank manages exchange rate risk by monitoring
nilai tukar dengan melakukan pemantauan dan and managing the Net Open Position (“NOP”) in
pengelolaan Posisi Devisa Neto (“PDN”) sesuai accordance with internal limits and the regulation of
dengan limit internal dan ketentuan Bank Bank Indonesia.
Indonesia.
447
Page 1462
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (iv) Foreign exchange risk management
Perhitungan PDN pada tanggal 31 Desember The calculation of the net open position as of
2025 dan 2024 berdasarkan Peraturan Bank 31 December 2025 and 2024 is based on Bank
Indonesia No. 12/10/PBI/2010 tanggal 1 Juli 2010 Indonesia’s Regulation No. 12/10/PBI/2010 dated
yang telah diperbaharui oleh Peraturan Bank 1 July 2010 which amended by Bank Indonesia’s
Indonesia No. 17/5/PBI/2015 tanggal 29 Mei 2015 Regulation No. 17/5/PBI/2015 dated on 29 May
yang mengatur mengenai penghapusan peraturan 2015 regarding removal implementation NOP 30
PDN 30 menit. Sesuai dengan Peraturan Bank minutes. In accordance with Bank Indonesia
Indonesia, rasio PDN secara keseluruhan adalah Regulation, the overall NOP ratio is the total
penjumlahan nilai absolut dari selisih bersih antara absolute amount from the net difference between
aset dan liabilitas dalam laporan posisi keuangan assets and liabilities for each foreign currency on
untuk setiap mata uang asing yang dinyatakan statement of financial position which presented in
dalam Rupiah ditambah dengan selisih bersih dari Rupiah added with the net difference between
tagihan dan liabilitas komitmen dan kontinjensi, receivables and payables of commitments and
yang dicatat dalam rekening administratif, untuk contingencies for each foreign currency
setiap mata uang asing, yang dinyatakan dalam recorded in administrative which presented in
Rupiah. PDN untuk laporan posisi keuangan Rupiah. The net open position for the statement of
adalah selisih bersih jumlah aset dan jumlah financial position is the net difference between
liabilitas dalam mata uang asing yang dinyatakan total assets and liabilities for each foreign
dalam Rupiah. Terhitung tanggal 20 Maret 2020 currency which presented in Rupiah. As of
sesuai dengan Surat BI No. 22/53/DPPK/Srt/B, 20 March 2020, in accordance with BI Letter
transaksi Domestic Non-Deliverable Forward No. 22/53/DPPK/Srt/B, Domestic Non-Deliverable
(“DNDF”) disertakan ke dalam perhitungan PDN. Forward (“DNDF”) transactions are included in the
NOP calculation.
a. Eksposur Bank Mandiri atas risiko nilai tukar a. Bank Mandiri exposure to foreign currency
mata uang asing exchange rate risk
Tabel di bawah ini mengikhtisarkan eksposur The table below summarizes the Group’s
Grup atas risiko nilai tukar mata uang asing. exposure of foreign currency exchange rate
Termasuk di dalamnya adalah instrumen risk. Included in the table are the Group’s
keuangan Grup pada nilai tercatat, financial instruments at carrying amount,
dikategorikan berdasarkan jenis mata uang. categorised by currencies.
31 Desember 2025/31 December 2025
Dolar Pound
Amerika Sterling
Serikat/ Dolar Dolar Yuan Inggris/
United Euro Eropa/ Singapura/ Yen Jepang/ Australia/ China/ Great Britain
States European Singapore Japanese Australian Chinese Pound- Lain-lain/
Dollar Euro Dollar Yen Dollar Yuan sterling Others Total
Aset Assets
Kas 1.689.981 373.434 276.815 65.795 330.111 3.041 30.690 439.853 3.209.720 Cash
Giro pada Current accounts
Bank Indonesia 18.737.295 - - - - - - - 18.737.295 with Bank Indonesia
Giro pada Current accounts with
bank lain 39.201.743 6.630.289 1.938.399 4.461.066 305.901 4.431.280 714.096 3.046.495 60.729.269 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia
dan bank lain 30.277.690 - - - - 811.639 - - 31.089.329 and other banks
Efek-efek 27.198.421 - 785.333 4.272.997 - 128.784 - - 32.385.535 Marketable securities
Obligasi pemerintah 50.311.415 690.935 - 265.597 2.788 - - - 51.270.735 Government bonds
Tagihan lainnya - Other receivables -
transaksi trade
perdagangan 12.110.898 246.134 25.680 101.085 - 321.237 65.579 119.601 12.990.214 transactions
Tagihan derivatif 6.136.746 4.283 297 2.017 967 15.333 3.600 - 6.163.243 Derivative receivables
Kredit yang diberikan
dan piutang/ Loans and sharia
pembiayaan receivables/
syariah 318.939.286 5.781.666 1.550.163 - 2.155.845 8.183.357 688.120 - 337.298.437 financing
Tagihan Acceptance
akseptasi 3.231.641 146.656 2.136 16.442 - 623.143 - 61.572 4.081.590 receivables
Aset lain-lain 4.368.855 94.723 8.723 844 8.406 43.906 10.295 106 4.535.858 Other assets
Total aset 512.203.971 13.968.120 4.587.546 9.185.843 2.804.018 14.561.720 1.512.380 3.667.627 562.491.225 Total asset
448
Page 1463
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
a. Eksposur Bank Mandiri atas risiko nilai tukar a. Bank Mandiri exposure to foreign currency
mata uang asing (lanjutan) exchange rate risk (continued)
Tabel di bawah ini mengikhtisarkan eksposur The table below summarizes the Group’s
Grup atas risiko nilai tukar mata uang asing. exposure of foreign currency exchange rate
Termasuk di dalamnya adalah instrumen risk. Included in the table are the Group’s
keuangan Grup pada nilai tercatat, financial instruments at carrying amount,
dikategorikan berdasarkan jenis mata uang. categorised by currencies. (continued)
(lanjutan)
31 Desember 2025/31 December 2025
Dolar Pound
Amerika Sterling
Serikat/ Dolar Dolar Yuan Inggris/
United Euro Eropa/ Singapura/ Yen Jepang/ Australia/ China/ Great Britain
States European Singapore Japanese Australian Chinese Pound- Lain-lain/
Dollar Euro Dollar Yen Dollar Yuan sterling Others Total
Liabilitas Liabilities
Simpanan dari
nasabah Deposits from customers
Demand deposits
Giro dan and wadiah
giro wadiah 166.820.298 4.408.139 726.410 411.816 107.284 3.619.995 16.848 776.595 176.887.385 demand deposits
Saving deposits and
Tabungan dan wadiah saving
tabungan wadiah 41.542.031 997.906 1.339.055 7.879.437 198.222 630.204 177.059 216.929 52.980.843 deposits
Deposito berjangka 55.461.040 29.366 1.042.130 38.110 24.592 1.663.650 1.975 52.608 58.313.471 Time deposits
Deposits from
Simpanan dari bank lain other banks
Demand deposits,
Giro. giro wadiah wadiah demand
dan deposits and
tabungan 2.117.104 399 1.765 432 - 8.270 - 44 2.128.014 saving deposits
Interbank call money 2.501.250 - - - - 5.512.632 - - 8.013.882 Interbank call money
Deposito berjangka 4.237.324 - - - - - - - 4.237.324 Time deposits
Liabilitas atas efek-efek Securities sold under
yang dijual dengan agreements to
janji dibeli kembali 38.154.501 - - - - - - - 38.154.501 repurchase
Liabilitas derivatif 5.987.560 8.841 902 58.470 - 2.632 19 833 6.059.257 Derivative payable
Liabilitas akseptasi 3.231.641 146.656 2.136 16.442 - 623.143 - 61.572 4.081.590 Acceptance payables
Efek-efek yang Debt securities
diterbitkan 23.277.310 - - - - - - - 23.277.310 issued
Beban yang masih
harus dibayar 1.430.892 16.413 46.911 143 150 54.540 55 8.351 1.557.455 Accrued expenses
Liabilitas lain-lain 1.098.958 10.586 152.978 17.581 6.477 267.133 1.956 125.850 1.681.519 Other liabilities
Pinjaman yang diterima128.631.209 - - - - - - - 128.631.209 Fund borrowings
Pinjaman dan Subordinated loans
efek-efek and marketable
subordinasi 90.112 - - - - - - - 90.112 securities
Total liabilitas 474.581.230 5.618.306 3.312.287 8.422.431 336.725 12.382.199 197.912 1.242.782 506.093.872 Total liabilities
Laporan posisi Net statement of
keuangan bersih 37.622.741 8.349.814 1.275.259 763.412 2.467.293 2.179.521 1.314.468 2.424.845 56.397.354 financial position
Rekening
administratif Administrative
bersih 5.839.445 (7.799.168) (1.034.859) (733.995) (2.424.166) (80.958) (1.353.462) (1.178.684) (8.765.847) accounts - net
31 Desember 2024/31 December 2024
Dolar Pound
Amerika Sterling
Serikat/ Dolar Dolar Yuan Inggris/
United Euro Eropa/ Singapura/ Yen Jepang/ Australia/ China/ Great Britain
States European Singapore Japanese Australian Chinese Pound- Lain-lain/
Dollar Euro Dollar Yen Dollar Yuan sterling Others Total
Aset Assets
Kas 2.336.137 306.836 231.324 67.744 273.072 5.379 31.811 435.539 3.687.842 Cash
Giro pada Current accounts
Bank Indonesia 13.738.349 - - - - - - - 13.738.349 with Bank Indonesia
Giro pada Current accounts with
bank lain 29.598.431 5.920.871 905.392 5.858.813 229.755 1.784.098 1.048.389 918.300 46.264.049 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia
dan bank lain 30.350.296 - 35.889 - - 201.757 - 105.729 30.693.671 and other banks
Efek-efek 24.727.200 - 644.529 10.385 - 73.676 - - 25.455.790 Marketable securities
Obligasi pemerintah 50.464.201 1.138.143 - - - - - - 51.602.344 Government bonds
Tagihan lainnya - Other receivables -
transaksi trade
perdagangan 11.446.140 85.543 30.726 11.585 - 152.884 40.038 18.321 11.785.237 transactions
Tagihan derivatif 6.530.888 26.749 4 13.091 42 23.694 2.515 133 6.597.116 Derivative receivables
Kredit yang diberikan
dan piutang/ Loans and sharia
pembiayaan receivables/
syariah 271.899.002 5.309.651 1.662.946 32.067 1.130.626 4.829.413 516.849 - 285.380.554 financing
Tagihan Acceptance
akseptasi 3.080.537 255.283 2.869 54.769 - 366.435 - 40.036 3.799.929 receivables
Aset lain-lain 3.371.087 95.210 10.644 259 6.203 28.771 8.829 76 3.521.079 Other assets
Total aset 447.542.268 13.138.286 3.524.323 6.048.713 1.639.698 7.466.107 1.648.431 1.518.134 482.525.960 Total asset
449
Page 1464
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
a. Eksposur Bank Mandiri atas risiko nilai tukar a. Bank Mandiri exposure to foreign currency
mata uang asing (lanjutan) exchange rate risk (continued)
Tabel di bawah ini mengikhtisarkan eksposur The table below summarizes the Group’s
Grup atas risiko nilai tukar mata uang asing. exposure of foreign currency exchange rate
Termasuk di dalamnya adalah instrumen risk. Included in the table are the Group’s
keuangan Grup pada nilai tercatat, financial instruments at carrying amount,
dikategorikan berdasarkan jenis mata uang. categorised by currencies. (continued)
(lanjutan)
31 Desember 2024/31 December 2024
Dolar Pound
Amerika Sterling
Serikat/ Dolar Dolar Yuan Inggris/
United Euro Eropa/ Singapura/ Yen Jepang/ Australia/ China/ Great Britain
States European Singapore Japanese Australian Chinese Pound- Lain-lain/
Dollar Euro Dollar Yen Dollar Yuan sterling Others Total
Liabilitas Liabilities
Simpanan dari
nasabah Deposits from customers
Demand deposits
Giro dan and wadiah
giro wadiah 177.865.251 4.164.814 601.942 1.479.829 154.963 2.199.676 68.938 100.613 186.636.026 demand deposits
Saving deposits and
Tabungan dan wadiah saving
tabungan wadiah 39.539.856 480.402 702.088 3.786.159 217.302 53.919 179.728 44.900 45.004.354 deposits
Deposito berjangka 37.559.481 19.941 608.155 36.194 30.906 776.103 1.611 35.125 39.067.516 Time deposits
Deposits from
Simpanan dari bank lain other banks
Demand deposits,
Giro, giro wadiah wadiah demand
dan deposits and
tabungan 5.032.056 345 1.608 419 - 476 - 43 5.034.947 saving deposits
Interbank call money 5.713.725 - - - - 3.547.829 - - 9.261.554 Interbank call money
Deposito berjangka 3.255.487 - - - - - - - 3.255.487 Time deposits
Liabilitas atas efek-efek Securities sold under
yang dijual dengan agreements to
janji dibeli kembali 32.671.051 - - - - - - - 32.671.051 repurchase liabilities
Liabilitas derivatif 6.414.612 672 31 96.580 30 17.476 - 20 6.529.421 Derivative payable
Liabilitas akseptasi 3.080.537 255.283 2.869 54.769 - 366.435 - 40.036 3.799.929 Acceptance payables
Efek-efek yang Debt securities
diterbitkan 17.676.520 - - - - - - - 17.676.520 issued
Beban yang masih
harus dibayar 1.366.463 1.247 49.275 138 140 42.149 58 6.906 1.466.376 Accrued expenses
Liabilitas lain-lain 599.223 26.618 153.625 42.659 19.647 391.407 2.719 60.220 1.296.118 Other liabilities
Pinjaman yang diterima 97.213.556 - - - - - - - 97.213.556 Fund borrowings
Pinjaman dan Subordinated loans
efek-efek and marketable
subordinasi 104.015 - - - - - - - 104.015 securities
Total liabilitas 428.091.833 4.949.322 2.119.593 5.496.747 422.988 7.395.470 253.054 287.863 449.016.870 Total liabilities
Laporan posisi Net statement of
keuangan bersih 19.450.435 8.188.964 1.404.730 551.966 1.216.710 70.637 1.395.377 1.230.271 33.509.090 financial position
Rekening
administratif Administrative
bersih 17.859.719 (7.472.470) (1.337.325) (638.533) (1.210.033) 486.186 (1.380.114) (1.068.819) 5.238.611 accounts - net
450
Page 1465
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut: in foreign currencies are as follows:
31 Desember 2025/
31 December 2025
Ekuivalen Rupiah Mata uang asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah equivalent Foreign currencies
(in million) (in thousand)
Aset Assets
Kas Cash
Dolar Amerika Serikat 1.689.981 101.348 United States Dollar
Dolar Singapura 276.815 21.351 Singapore Dollar
Euro Eropa 373.434 19.081 European Euro
Dolar Australia 330.111 29.600 Australian Dollar
Yen Jepang 65.795 617.793 Japanese Yen
Pound Sterling Inggris 30.690 1.368 Great Britain Pound Sterling
Yuan China 3.041 1.275 Chinese Yuan
Lain-lain 439.853 31.816 Others
3.209.720 823.632
Giro pada Current accounts with
Bank Indonesia Bank Indonesia
Dolar Amerika Serikat 18.737.295 1.123.676 United States Dollar
Giro pada Current accounts with
bank lain other banks
Dolar Amerika Serikat 39.201.743 2.350.929 United States Dollar
Euro Eropa 6.630.289 338.774 European Euro
Yen Jepang 4.461.066 41.887.944 Japanese Yen
Yuan China 4.431.280 1.858.197 Chinese Yuan
Dolar Singapura 1.938.399 149.510 Singapore Dollar
Pound Sterling Inggris 714.096 31.823 Great Britain Pound Sterling
Dolar Australia 305.901 27.430 Australian Dollar
Lain-lain 3.046.495 395.013 Others
60.729.269 47.039.620
Penempatan pada Placement with
Bank Indonesia dan bank lain Bank Indonesia and other banks
Dolar Amerika Serikat 30.277.690 1.815.754 United States Dollar
Yuan China 811.639 340.350 Chinese Yuan
31.089.329 2.156.104
Efek-efek Marketable securities
Dolar Amerika Serikat 27.198.421 1.631.091 United States Dollar
Dolar Singapura 785.333 60.573 Singapore Dollar
Yuan China 128.784 54.004 Chinese Yuan
Yen Jepang 4.272.997 40.122.038 Japanese Yen
32.385.535 41.867.706
Obligasi pemerintah Government bonds
Dolar Amerika Serikat 50.311.415 3.017.176 United States Dollar
Euro Eropa 690.935 35.303 European Euro
Yen Jepang 265.597 2.493.869 Japanese Yen
Dolar Australia 2.788 250 Australian Dollar
51.270.735 5.546.598
Tagihan lainnya - transaksi Other receivables - trade
perdagangan transactions
Dolar Amerika Serikat 12.110.898 726.291 United States Dollar
Euro Eropa 246.134 12.576 European Euro
Yuan China 321.237 134.706 Chinese Yuan
Pound Sterling Inggris 65.579 2.922 Great Britain Pound Sterling
Yen Jepang 101.085 949.155 Japanese Yen
Dolar Singapura 25.680 1.981 Singapore Dollar
Lain-lain 119.601 7.172 Others
12.990.214 1.834.803
451
Page 1466
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut: (lanjutan) in foreign currencies are as follows: (continued)
31 Desember 2025/
31 December 2025
Ekuivalen Rupiah Mata uang asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah equivalent Foreign currencies
(in million) (in thousand)
Aset (lanjutan) Assets (continued)
Tagihan derivatif Derivative receivables
Dolar Amerika Serikat 6.136.746 368.021 United States Dollar
Euro Eropa 4.283 219 European Euro
Dolar Singapura 297 23 Singapore Dollar
Yuan China 15.333 6.430 Chinese Yuan
Pound Sterling Inggris 3.600 160 Great Britain Pound Sterling
Yen Jepang 2.017 18.939 Japanese Yen
Dolar Australia 967 87 Australian Dollar
6.163.243 393.879
Kredit yang diberikan dan Loan and sharia
piutang/pembiayaan syariah loan/financing
Dolar Amerika Serikat 318.939.286 19.126.794 United States Dollar
Yuan China 8.183.357 3.431.580 Chinese Yuan
Euro Eropa 5.781.666 295.413 European Euro
Dolar Singapura 1.550.163 119.565 Singapore Dollar
Dolar Australia 2.155.845 193.310 Australian Dollar
Pound Sterling Inggris 688.120 30.665 Great Britain Pound Sterling
337.298.437 23.197.327
Tagihan akseptasi Acceptance receivables
Dolar Amerika Serikat 3.231.641 193.802 United States Dollar
Yuan China 623.143 261.307 Chinese Yuan
Euro Eropa 146.656 7.493 European Euro
Yen Jepang 16.442 154.385 Japanese Yen
Dolar Singapura 2.136 165 Singapore Dollar
Lain-lain 61.572 3.692 Others
4.081.590 620.844
Aset lain-lain Other assets
Dolar Amerika Serikat 4.368.855 262.001 United States Dollar
Euro Eropa 94.723 4.840 European Euro
Yuan China 43.906 18.412 Chinese Yuan
Dolar Australia 8.406 754 Australian Dollar
Dolar Singapura 8.723 673 Singapore Dollar
Pound Sterling Inggris 10.295 459 Great Britain Pound Sterling
Yen Jepang 844 7.925 Japanese Yen
Lain-lain 106 6 Others
4.535.858 295.070
Total aset 562.491.225 124.899.259 Total assets
Liabilitas Liabilities
Simpanan dari nasabah Deposits from customers
Giro dan Demand deposits and
giro wadiah wadiah demand deposits
Dolar Amerika Serikat 166.820.298 10.004.216 United States Dollar
Euro Eropa 4.408.139 225.233 European Euro
Yuan China 3.619.995 1.517.996 Chinese Yuan
Dolar Singapura 726.410 56.028 Singapore Dollar
Yen Jepang 411.816 3.866.817 Japanese Yen
Dolar Australia 107.284 9.620 Australian Dollar
Pound Sterling Inggris 16.848 751 Great Britain Pound Sterling
Lain-lain 776.595 208.433 Others
176.887.385 15.889.094
452
Page 1467
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut: (lanjutan) in foreign currencies are as follows: (continued)
31 Desember 2025/
31 December 2025
Ekuivalen Rupiah Mata uang asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah equivalent Foreign currencies
(in million) (in thousand)
Liabilitas (lanjutan) Liabilities (continued)
Simpanan dari nasabah (lanjutan) Deposits from customers (continued)
Tabungan dan Saving deposits and
tabungan wadiah wadiah saving deposits
Dolar Amerika Serikat 41.542.031 2.491.277 United States Dollar
Yen Jepang 7.879.437 73.985.324 Japanese Yen
Dolar Singapura 1.339.055 103.282 Singapore Dollar
Euro Eropa 997.906 50.988 European Euro
Dolar Australia 198.222 17.774 Australian Dollar
Pound Sterling Inggris 177.059 7.890 Great Britain Pound Sterling
Yuan China 630.204 264.268 Chinese Yuan
Lain-lain 216.929 19.519 Others
52.980.843 76.940.322
Deposito berjangka Time deposits
Dolar Amerika Serikat 55.461.040 3.325.999 United States Dollar
Dolar Singapura 1.042.130 80.380 Singapore Dollar
Yuan China 1.663.650 697.629 Chinese Yuan
Yen Jepang 38.110 357.840 Japanese Yen
Euro Eropa 29.366 1.500 European Euro
Dolar Australia 24.592 2.205 Australian Dollar
Pound Sterling Inggris 1.975 88 Great Britain Pound Sterling
Lain-lain 52.608 24.557 Others
58.313.471 4.490.198
Simpanan dari bank lain Deposits from other banks
Giro, Demand deposits,
giro wadiah dan wadiah demand deposits and
tabungan saving deposits
Dolar Amerika Serikat 2.117.104 129.963 United States Dollar
Dolar Singapura 1.765 136 Singapore Dollar
Yuan China 8.270 3.468 Chinese Yuan
Yen Jepang 432 4.056 Japanese Yen
Euro Eropa 399 20 European Euro
Lain-lain 44 3 Others
2.128.014 137.646
Interbank call money Interbank call money
Yuan China Chinese Yuan
Dolar Amerika Serikat 2.501.250 150.000 United States Dollar
Yuan China 5.512.632 2.311.647 Chinese Yuan
8.013.882 2.461.647
Deposito berjangka Time deposits
Dolar Amerika Serikat 4.237.324 254.112 United States Dollar
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali to repurchase
Dolar Amerika Serikat 38.154.501 2.288.126 United States Dollar
Liabilitas derivatif Derivative payables
Dolar Amerika Serikat 5.987.560 359.074 United States Dollar
Yen Jepang 58.470 549.014 Japanese Yen
Euro Eropa 8.841 452 European Euro
Dolar Singapura 902 70 Singapore Dollar
Pound Sterling Inggris 19 1 Great Britain Pound Sterling
Yuan China 2.632 1.104 Chinese Yuan
Dolar Australia 833 50 Australian Dollar
6.059.257 909.765
453
Page 1468
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut: (lanjutan) in foreign currencies are as follows: (continued)
31 Desember 2025/
31 December 2025
Ekuivalen Rupiah Mata uang asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah equivalent Foreign currencies
(in million) (in thousand)
Liabilitas (lanjutan) Liabilities (continued)
Liabilitas akseptasi Acceptance payables
Dolar Amerika Serikat 3.231.641 193.802 United States Dollar
Yuan China 623.143 261.307 Chinese Yuan
Euro Eropa 146.656 7.493 European Euro
Yen Jepang 16.442 154.385 Japanese Yen
Dolar Singapura 2.136 165 Singapore Dollar
Lain-lain 61.572 3.692 Others
4.081.590 620.844
Efek - efek yang diterbitkan Debt securities issued
Dolar Amerika Serikat 23.277.310 1.395.941 United States Dollar
Beban yang masih harus dibayar Accrued expenses
Dolar Amerika Serikat 1.430.892 85.811 United States Dollar
Dolar Singapura 46.911 3.618 Singapore Dollar
Yuan China 54.540 22.871 Chinese Yuan
Euro Eropa 16.413 839 European Euro
Dolar Australia 150 13 Australian Dollar
Yen Jepang 143 1.343 Japanese Yen
Pound Sterling Inggris 55 2 Great Britain Pound Sterling
Lain-lain 8.351 3.898 Others
1.557.455 118.395
Liabilitas lain-lain Other liabilities
Dolar Amerika Serikat 1.098.957 65.905 United States Dollar
Yuan China 267.133 112.018 Chinese Yuan
Dolar Singapura 152.978 11.799 Singapore Dollar
Euro Eropa 10.586 541 European Euro
Dolar Australia 6.477 581 Australian Dollar
Pound Sterling Inggris 1.956 87 Great Britain Pound Sterling
Yen Jepang 17.581 165.080 Japanese Yen
Lain-lain 125.850 30.870 Others
1.681.518 386.881
Pinjaman yang diterima Fund borrowings
Dolar Amerika Serikat 128.631.210 7.714.016 United States Dollar
Pinjaman dan efek-efek Subordinated loans and
subordinasi marketable securities
Dolar Amerika Serikat 90.112 5.404 United States Dollar
Total liabilitas 506.093.872 113.609.391 Total liabilities
454
Page 1469
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut: (lanjutan) in foreign currencies are as follows: (continued)
31 Desember 2024/
31 December 2024
Ekuivalen Rupiah Mata uang asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah equivalent Foreign currencies
(in million) (in thousand)
Aset Assets
Kas Cash
Dolar Amerika Serikat 2.336.137 145.147 United States Dollar
Euro Eropa 306.836 18.310 European Euro
Dolar Australia 273.072 27.270 Australian Dollar
Dolar Singapura 231.324 19.530 Singapore Dollar
Yen Jepang 67.744 657.517 Japanese Yen
Pound Sterling Inggris 31.811 1.573 Great Britain Pound Sterling
Yuan China 5.379 2.439 Chinese Yuan
Lain-lain 435.539 32.537 Others
3.687.842 904.323
Giro pada Current accounts with
Bank Indonesia Bank Indonesia
Dolar Amerika Serikat 13.738.349 853.579 United States Dollar
Giro pada Current accounts with
bank lain other banks
Dolar Amerika Serikat 29.598.431 1.838.983 United States Dollar
Euro Eropa 5.920.871 353.314 European Euro
Yen Jepang 5.858.813 56.865.117 Japanese Yen
Yuan China 1.784.098 809.118 Chinese Yuan
Pound Sterling Inggris 1.048.389 51.853 Great Britain Pound Sterling
Dolar Singapura 905.392 76.439 Singapore Dollar
Dolar Australia 229.755 22.945 Australian Dollar
Lain-lain 918.300 81.519 Others
46.264.049 60.099.288
Penempatan pada Placement with
Bank Indonesia dan bank lain Bank Indonesia and other banks
Dolar Amerika Serikat 30.350.296 1.885.697 United States Dollar
Yuan China 201.757 91.500 Chinese Yuan
Dolar Singapura 35.889 3.030 Singapore Dollar
Lain-lain 105.729 51.000 Others
30.693.671 2.031.227
Efek-efek Marketable securities
Dolar Amerika Serikat 24.727.200 1.536.329 United States Dollar
Dolar Singapura 644.529 54.416 Singapore Dollar
Yuan China 73.676 33.413 Chinese Yuan
Yen Jepang 10.385 100.796 Japanese
25.455.790 1.724.954
Obligasi pemerintah Government bonds
Dolar Amerika Serikat 50.464.201 3.135.396 United States Dollar
Euro Eropa 1.138.143 67.916 European Euro
51.602.344 3.203.312
Tagihan lainnya - transaksi Other receivables - trade
perdagangan transactions
Dolar Amerika Serikat 11.446.140 711.161 United States Dollar
Yuan China 152.884 69.335 Chinese Yuan
Euro Eropa 85.543 5.105 European Euro
Pound Sterling Inggris 40.038 1.980 Great Britain Pound Sterling
Dolar Singapura 30.726 2.594 Singapore Dollar
Yen Jepang 11.585 112.443 Japanese Yen
Lain-lain 18.321 1.138 Others
11.785.237 903.756
455
Page 1470
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut: (lanjutan) in foreign currencies are as follows: (continued)
31 Desember 2024/
31 December 2024
Ekuivalen Rupiah Mata uang asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah equivalent Foreign currencies
(in million) (in thousand)
Aset (lanjutan) Assets (continued)
Tagihan derivatif Derivative receivables
Dolar Amerika Serikat 6.530.888 405.771 United States Dollar
Euro Eropa 26.749 1.596 European Euro
Yuan China 23.694 10.746 Chinese Yuan
Yen Jepang 13.091 127.060 Japanese Yen
Pound Sterling Inggris 2.515 124 Great Britain Pound Sterling
Dolar Australia 42 4 Australian Dollar
Dolar Singapura 4 - Singapore Dollar
Lain-lain 133 8 Others
6.597.116 545.309
Kredit yang diberikan dan Loan and sharia
piutang/pembiayaan syariah loan/financing
Dolar Amerika Serikat 271.899.002 16.893.383 United States Dollar
Euro Eropa 5.309.651 316.840 European Euro
Yuan China 4.829.413 2.190.220 Chinese Yuan
Dolar Singapura 1.662.946 140.397 Singapore Dollar
Dolar Australia 1.130.626 112.910 Australian Dollar
Pound Sterling Inggris 516.849 25.563 Great Britain Pound Sterling
Yen Jepang 32.067 311.239 Japanese Yen
285.380.554 19.990.552
Tagihan akseptasi Acceptance receivables
Dolar Amerika Serikat 3.080.537 191.397 United States Dollar
Yuan China 366.435 166.184 Chinese Yuan
Euro Eropa 255.283 15.233 European Euro
Yen Jepang 54.769 531.583 Japanese Yen
Dolar Singapura 2.869 242 Singapore Dollar
Lain-lain 40.036 2.487 Others
3.799.929 907.126
Aset lain-lain Other assets
Dolar Amerika Serikat 3.371.087 209.450 United States Dollar
Euro Eropa 95.210 5.681 European Euro
Yuan China 28.771 13.048 Chinese Yuan
Dolar Singapura 10.644 898 Singapore Dollar
Pound Sterling Inggris 8.829 437 Great Britain Pound Sterling
Dolar Australia 6.203 619 Australian Dollar
Yen Jepang 259 2.514 Japanese Yen
Lain-lain 76 13 Others
3.521.079 232.660
Total aset 482.525.960 91.396.086 Total assets
Liabilitas Liabilities
Simpanan dari nasabah Deposits from customers
Giro dan Demand deposits and
giro wadiah wadiah demand deposits
Dolar Amerika Serikat 177.865.251 11.050.963 United States Dollar
Euro Eropa 4.164.814 248.525 European Euro
Yuan China 2.199.676 997.590 Chinese Yuan
Yen Jepang 1.479.829 14.363.088 Japanese Yen
Dolar Singapura 601.942 50.820 Singapore Dollar
Dolar Australia 154.963 15.475 Australian Dollar
Pound Sterling Inggris 68.938 3.410 Great Britain Pound Sterling
Lain-lain 100.613 8.996 Others
186.636.026 26.738.867
456
Page 1471
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut: (lanjutan) in foreign currencies are as follows: (continued)
31 Desember 2024/
31 December 2024
Ekuivalen Rupiah Mata uang asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah equivalent Foreign currencies
(in million) (in thousand)
Liabilitas (lanjutan) Liabilities (continued)
Simpanan dari nasabah (lanjutan) Deposits from customers (continued)
Tabungan dan Saving deposits and
tabungan wadiah wadiah saving deposits
Dolar Amerika Serikat 39.539.856 2.456.656 United States Dollar
Yen Jepang 3.786.159 36.748.122 Japanese Yen
Dolar Singapura 702.088 59.275 Singapore Dollar
Euro Eropa 480.402 28.667 European Euro
Dolar Australia 217.302 21.701 Australian Dollar
Pound Sterling Inggris 179.728 8.889 Great Britain Pound Sterling
Yuan China 53.919 24.453 Chinese Yuan
Lain-lain 44.900 8.234 Others
45.004.354 39.355.997
Deposito berjangka Time deposits
Dolar Amerika Serikat 37.559.481 2.333.612 United States Dollar
Dolar Singapura 608.155 51.345 Singapore Dollar
Yuan China 776.103 351.976 Chinese Yuan
Yen Jepang 36.194 351.296 Japanese Yen
Euro Eropa 19.941 1.190 European Euro
Dolar Australia 30.906 3.086 Australian Dollar
Pound Sterling Inggris 1.611 80 Great Britain Pound Sterling
Lain-lain 35.125 16.943 Others
39.067.516 3.109.528
Simpanan dari bank lain Deposits from other banks
Giro, Demand deposits,
giro wadiah, dan wadiah demand deposits and
tabungan saving deposits
Dolar Amerika Serikat 5.032.056 312.647 United States Dollar
Dolar Singapura 1.608 136 Singapore Dollar
Yuan China 476 216 Chinese Yuan
Yen Jepang 419 4.067 Japanese Yen
Euro Eropa 345 21 European Euro
Lain-lain 43 3 Others
5.034.947 317.090
Interbank call money Interbank call money
Dolar Amerika Serikat 5.713.725 355.000 United States Dollar
Yuan China 3.547.829 1.609.000 Chinese Yuan
9.261.554 1.964.000
Deposito berjangka Time deposits
Dolar Amerika Serikat 3.255.487 202.267 United States Dollar
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali to repurchase
Dolar Amerika Serikat 32.671.051 2.029.888 United States Dollar
Liabilitas derivatif Derivative payables
Dolar Amerika Serikat 6.414.612 398.547 United States Dollar
Yen Jepang 96.580 937.397 Japanese Yen
Yuan China 17.476 7.926 Chinese Yuan
Euro Eropa 672 40 European Euro
Dolar Australia 30 3 Australian Dollar
Dolar Singapura 31 3 Singapore Dollar
Lain-lain 20 1 Others
6.529.421 1.343.917
457
Page 1472
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut: (lanjutan) in foreign currencies are as follows: (continued)
31 Desember 2024/
31 December 2024
Ekuivalen Rupiah Mata uang asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah equivalent Foreign currencies
(in million) (in thousand)
Liabilitas (lanjutan) Liabilities (continued)
Liabilitas akseptasi Acceptance payables
Dolar Amerika Serikat 3.080.537 191.397 United States Dollar
Yuan China 366.435 166.184 Chinese Yuan
Euro Eropa 255.283 15.233 European Euro
Yen Jepang 54.769 531.583 Japanese Yen
Dolar Singapura 2.869 242 Singapore Dollar
Lain-lain 40.036 2.487 Others
3.799.929 907.126
Efek - efek yang diterbitkan Debt securities issued
Dolar Amerika Serikat 17.676.520 1.098.262 United States Dollar
Beban yang masih harus dibayar Accrued expenses
Dolar Amerika Serikat 1.366.463 84.900 United States Dollar
Dolar Singapura 49.275 4.160 Singapore Dollar
Yuan China 42.149 19.115 Chinese Yuan
Dolar Hong Kong 6.897 3.327 Hong Kong Dollar
Euro Eropa 1.247 74 European Euro
Yen Jepang 138 1.339 Japanese Yen
Pound Sterling Inggris 58 3 Great Britain Pound Sterling
Dolar Australia 140 14 Australian Dollar
Lain-lain 9 1 Others
1.466.376 112.933
Liabilitas lain-lain Other liabilities
Dolar Amerika Serikat 599.223 37.231 United States Dollar
Yuan China 391.407 177.509 Chinese Yuan
Dolar Singapura 153.625 12.970 Singapore Dollar
Yen Jepang 42.659 414.044 Japanese Yen
Euro Eropa 26.618 1.589 European Euro
Dolar Australia 19.647 1.962 Australian Dollar
Pound Sterling Inggris 2.719 134 Great Britain Pound Sterling
Lain-lain 60.220 6.713 Others
1.296.118 652.152
Pinjaman yang diterima Fund borrowings
Dolar Amerika Serikat 97.213.556 6.039.985 United States Dollar
Pinjaman dan efek-efek Subordinated loans and
subordinasi marketable securities
Dolar Amerika Serikat 104.015 6.463 United States Dollar
Total liabilitas 449.016.870 83.878.475 Total liabilities
458
Page 1473
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
c. Sensitivitas terhadap laba bersih c. Sensitivity to net income
Tabel di bawah ini mengikhtisarkan sensitivitas The table below shows the sensitivity of Bank
laba bersih Bank Mandiri atas perubahan nilai Mandiri’s net income to movement of foreign
tukar mata uang asing yaitu: exchange rates:
Peningkatan 5%/ Penurunan 5%/
Increased by 5% Decreased by 5%
31 Desember 2025 31 December 2025
Menambah/(mengurangi) Increase/(decrease)
laba bersih 118.207 (118.207) net income
Peningkatan 5%/ Penurunan 5%/
Increased by 5% Decreased by 5%
31 Desember 2024 31 December 2024
Menambah/(mengurangi) Increase/(decrease)
laba bersih (84.975) 84.975 net income
Proyeksi di atas hanya mengasumsikan The projection above assumes only changes in
perubahan nilai tukar mata uang asing Dolar foreign currency exchange rate of US Dollar
Amerika Serikat sedangkan nilai tukar mata while other foreign exchange rates remain
uang asing lainnya tidak berubah. Dolar unchanged. US Dollars is the major foreign
Amerika Serikat merupakan komponen exchange rate held by the Bank. The projection
terbesar mata uang asing yang dimiliki Bank. also assumes that all other variables are held
Proyeksi dalam hal ini juga mengasumsikan constant at reporting date.
bahwa seluruh variabel lainnya adalah
konstan pada tanggal pelaporan keuangan.
(v) Nilai wajar aset dan liabilitas keuangan (v) Fair value of financial assets and liabilities
Penilaian/valuasi juga merupakan komponen Valuation is also an important component to
penting yang dibutuhkan untuk mengelola hampir manage most risks in banking industry including
semua risiko perbankan termasuk risiko pasar, market risk, credit risk and liquidity risk. Valuation
risiko kredit dan risiko likuiditas. Proses valuasi process is performed for all trading book position
dilakukan atas seluruh posisi trading book including marketable securities owned by the
termasuk efek-efek yang dimiliki Grup dalam Group’s portfolio measured at fair value through
portofolio diukur pada nilai wajar melalui other comprehensive income.
penghasilan komprehensif lain.
Tabel di bawah ini menganalisis instrumen The table below shows analysis of financial
keuangan yang dicatat pada nilai wajar instruments carried at fair value based on method of
berdasarkan tingkatan metode penilaian. valuation levels. The difference at each level of
Perbedaan pada setiap tingkatan metode assessment methods is described as follows:
penilaian dijelaskan sebagai berikut:
Harga kuotasian (tidak disesuaikan) dari Quoted prices (not adjusted) from active market
pasar yang aktif untuk aset atau liabilitas yang for asset or liability which are the same/identical
identik (Tingkat 1); (Level 1);
Input selain harga yang kuotasian dari pasar Inputs other than quoted market prices included
yang disertakan pada Tingkat 1 yang dapat in Level 1 that are observable for the asset and
diobservasi untuk aset dan liabilitas, baik liability, either directly (as a price) or indirectly
secara langsung (yaitu sebagai sebuah (derived from prices) (Level 2);
harga) atau secara tidak langsung (yaitu
sebagai turunan dari harga) (Tingkat 2);
Input untuk aset atau liabilitas yang tidak Inputs for the asset or liability that are not based
didasarkan pada data pasar yang dapat on observable market data (unobservable
diobservasi (informasi yang tidak dapat information) (Level 3).
diobservasi) (Tingkat 3).
459
Page 1474
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued)
Tabel berikut menyajikan aset dan liabilitas Grup The table below shows the Group’s assets and
yang diukur sebesar nilai wajar: liabilities that are measured at fair value:
31 Desember 2025/31 December 2025
Nilai wajar/Fair value
Nilai tercatat / Tingkat 1/ Tingkat 2/ Tingkat 3/
Carrying value Level 1 Level 2 Level 3 Total
Aset yang diukur sebesar Assets measured at
nilai wajar fair value
Efek-efek Marketable securities
Diukur pada nilai wajar melalui Fair value through
laba rugi 62.993.300 52.596.196 10.397.104 - 62.993.300 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 55.199.153 22.272.019 32.927.134 - 55.199.153 comprehensive income
Obligasi pemerintah Government bonds
Diukur pada nilai wajar melalui Fair value through
laba rugi 33.687.479 31.458.904 2.228.575 - 33.687.479 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 106.034.349 87.899.905 18.134.444 - 106.034.349 comprehensive income
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah receivables/financing
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 7.287.028 - - 7.287.028 7.287.028 comprehensive income
Tagihan derivatif 7.277.675 - 7.277.675 - 7.277.675 Derivative receivables
Penyertaan saham 1.930.234 11.735 - 1.918.499 1.930.234 Investments in shares
Liabilitas yang diukur sebesar Liabilities measured at
nilai wajar fair value
Liabilitas derivatif 6.841.621 - 6.841.621 - 6.841.621 Derivative payables
31 Desember 2024/31 December 2024
Nilai wajar/Fair value
Nilai tercatat / Tingkat 1/ Tingkat 2/ Tingkat 3/
Carrying value Level 1 Level 2 Level 3 Total
Aset yang diukur sebesar Assets measured at
nilai wajar fair value
Efek-efek Marketable securities
Diukur pada nilai wajar melalui Fair value through
laba rugi 18.188.560 17.386.563 801.997 - 18.188.560 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 20.796.893 2.663.221 18.133.672 - 20.796.893 comprehensive income
Obligasi pemerintah Government bonds
Diukur pada nilai wajar melalui Fair value through
laba rugi 6.962.445 6.844.756 117.689 - 6.962.445 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 46.345.877 46.345.877 - - 46.345.877 comprehensive income
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah receivables/financing
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 5.462.851 - - 5.462.851 5.462.851 comprehensive income
Tagihan derivatif 7.761.508 - 7.761.508 - 7.761.508 Derivative receivables
Penyertaan saham 1.966.608 678.712 1.267.899 19.997 1.966.608 Investments in shares
Liabilitas yang diukur sebesar Liabilities measured at
nilai wajar fair value
Liabilitas derivatif 7.336.998 - 7.336.998 - 7.336.998 Derivative payables
Pada tanggal 31 Desember 2025 dan 2024, untuk As of 31 December 2025 and 2024, assets and
aset dan liabilitas yang dimiliki pada akhir tahun liabilities held at the end of the reporting year are
laporan diukur pada nilai wajar secara berulang, measured at fair value on a recurring basis. The
Bank dan Entitas Anak tidak memiliki transfer Bank and its Subsidiaries have no transfers
antara Tingkat 1 dan Tingkat 2 dari hierarki. Selain between Level 1 and Level 2 of the hierarchy. In
itu pada posisi tanggal yang sama, tidak terdapat addition at the same date, there is no Marketable
Surat Berharga yang masuk ke dalam Tingkat 3. Securities included in Level 3.
Nilai wajar instrumen keuangan yang The fair value of financial instruments traded in active
diperdagangkan dalam pasar aktif (misalnya efek markets (such as marketable securities which are
yang diukur pada nilai wajar melalui laba rugi dan measured at fair value through profit or loss and fair
nilai wajar melalui penghasilan komprehensif lain) value through other comprehensive income) was
ditentukan berdasarkan harga pasar kuotasian determined based on quoted market prices at the
pada tanggal pelaporan. reporting date.
460
Page 1475
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued)
Suatu pasar dianggap aktif apabila informasi A market is considered active if the information
mengenai kuotasian dapat dengan mudah dan regarding price quotations can be easily obtained and
secara berkala tersedia dari suatu bursa, regularly available from an exchange, securities
pedagang efek, atau broker, kelompok penilai dealer or broker, the market price of a particular
harga pasar industri tertentu, regulator dan harga- industry assessors, regulators and those price
harga tersebut mencerminkan transaksi pasar reflects actual and regular market transactions at a
yang aktual dan reguler pada tingkat yang wajar. fair value. Quoted market price for financial assets
Harga pasar kuotasian untuk aset keuangan yang owned by the Group are using current offering price.
dimiliki Grup adalah harga penawaran sekarang. These instruments are included in Level 1. The
Instrumen-instrumen tersebut termasuk dalam instruments included in Level 1 generally include
Tingkat 1. Instrumen yang termasuk dalam Tingkat investments in shares in IDX and debt securities
1 umumnya meliputi investasi ekuitas dan surat classified as held for trading and fair value through
hutang terdaftar di Bursa Efek Indonesia yang other comprehensive income.
diklasifikasikan sebagai surat berharga yang
diukur pada nilai wajar melalui laba rugi dan nilai
wajar melalui penghasilan komprehensif lain.
Nilai wajar instrumen keuangan yang tidak The fair value of financial instruments that are not
diperdagangkan pada pasar aktif (meliputi derivatif traded in an active market (include over-the-counter
over the counter dan obligasi pemerintah yang derivatives and inactive government bonds) are
tidak aktif) ditentukan dengan teknik penilaian determined by internal valuation techniques.
internal.
Teknik-teknik penilaian tersebut memaksimumkan The valuation techniques maximise the use of
penggunaan data pasar yang dapat diobservasi observable market data when available and as far as
dan sedapat mungkin meminimalisir penggunaan possible to minimise the use of specific estimates of
estimasi yang bersifat spesifik dari entitas. Seluruh the entity. If all the inputs needed to determine the fair
input yang dibutuhkan untuk menentukan nilai value of financial instruments are observable from
wajar instrumen keuangan dapat diobservasi dari market, therefore the instrument is included in Level
pasar, oleh karena itu instrumen tersebut 2. Instead, if one or more data is not based on
termasuk dalam Tingkat 2. Sebaliknya, jika salah observable market data, these instrument are
satu atau lebih data tidak didasarkan pada data included in Level 3.
pasar yang dapat diobservasi, instrumen ini
termasuk dalam Tingkat 3.
Nilai tercatat dari aset dan liabilitas keuangan The carrying value of the Bank’s financial assets
Bank Mandiri memiliki nilai yang hampir sama and liabilities approximates their fair value except for
dengan nilai wajarnya kecuali untuk instrumen the following financial instruments:
berikut:
31 Desember 2025/31 December 2025
Nilai wajar/Fair value
Nilai tercatat / Tingkat 1/ Tingkat 2/ Tingkat 3/
Carrying value Level 1 Level 2 Level 3 Total
Aset yang disajikan sebesar Assets disclosed at
nilai wajar fair value
Efek-efek*) Marketable securities*)
Diukur pada biaya perolehan
diamortisasi 4.567.465 3.054.399 1.507.210 - 4.561.609 At amortised cost
Diukur pada biaya perolehan 1.997.673 - 1.997.673 - 1.997.673 At cost
Obligasi pemerintah*) Government bonds*)
Diukur pada biaya perolehan
diamortisasi 137.907.775 138.085.633 - - 138.085.633 At amortised cost
Diukur pada biaya perolehan 15.187.944 - 15.187.944 - 15.187.944 At cost
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah 1.794.647.181 - 442.370.983 1.352.290.726 1.794.661.709 receivables/financing
Piutang pembiayaan Consumer financing
konsumen 39.813.630 - 36.472.769 - 36.472.769 receivables
Investasi bersih dalam Net investment
sewa pembiayaan 4.018.753 - 3.822.543 - 3.822.543 finance leases
461
Page 1476
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued)
Nilai tercatat dari aset dan liabilitas keuangan The carrying value of the Bank’s financial assets
Bank Mandiri memiliki nilai yang hampir sama and liabilities approximates their fair value except for
dengan nilai wajarnya kecuali untuk instrumen the following financial instruments:
berikut:
31 Desember 2025/31 December 2025
Nilai wajar/Fair value
Nilai tercatat / Tingkat 1/ Tingkat 2/ Tingkat 3/
Carrying value Level 1 Level 2 Level 3 Total
Liabilitas yang disajikan sebesar Liabilities disclosed at
nilai wajar fair value
Efek-efek yang diterbitkan 62.205.231 - 62.851.830 - 62.851.830 Debt securities issued
Pinjaman yang diterima 154.672.422 - 153.805.872 - 153.805.872 Fund borrowings
Pinjaman dan efek-efek Subordinated loans and
subordinasi 189.778 - 192.618 - 192.618 marketable securities
31 Desember 2024/31 December 2024
Nilai wajar/Fair value
Nilai tercatat / Tingkat 1/ Tingkat 2/ Tingkat 3/
Carrying value Level 1 Level 2 Level 3 Total
Aset yang disajikan sebesar Assets disclosed at
nilai wajar fair value
Efek-efek*) Marketable securities*)
Diukur pada biaya perolehan
diamortisasi 8.938.993 7.114.298 1.832.588 - 8.946.886 At amortised cost
Diukur pada biaya perolehan 3.231.978 - 3.231.978 - 3.231.978 At cost
Obligasi pemerintah*) Government bonds*)
Diukur pada biaya perolehan
diamortisasi 153.035.870 - 153.220.759 - 153.220.759 At amortised cost
Diukur pada biaya perolehan 22.560.953 - 22.560.953 - 22.560.953 At cost
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah 1.568.399.116 - 425.920.051 1.140.427.108 1.566.347.159 receivables/financing
Piutang pembiayaan Consumer financing
konsumen 40.638.953 - 38.855.572 - 38.855.572 receivables
Investasi bersih dalam Net investment
sewa pembiayaan 5.653.739 - 5.376.317 - 5.376.317 finance leases
Liabilitas yang disajikan sebesar Liabilities disclosed at
nilai wajar fair value
Efek-efek yang diterbitkan 41.141.067 - 41.820.420 - 41.820.420 Debt securities issued
Pinjaman yang diterima 147.915.981 - 146.931.089 - 146.931.089 Fund borrowings
Pinjaman dan efek-efek Subordinated loans and
subordinasi 403.562 - 403.562 - 403.562 marketable securities
*) *)
Efek-efek dan obligasi pemerintah yang dimiliki Entitas Anak sesuai Marketable securities and government bonds owned by Subsidiary in
dengan PSAK 410 “Akuntansi Sukuk”. accordance with SFAS 410 “Accounting for Sukuk”.
(i) Giro pada Bank Indonesia, giro pada bank (i) Current accounts with Bank Indonesia, current
lain, penempatan pada Bank Indonesia dan accounts with other banks, placement with
bank lain, tagihan lainnya - transaksi Bank Indonesia and other banks, other
perdagangan, tagihan atas efek-efek yang receivables - trading transactions, securities
dibeli dengan janji dijual kembali, tagihan purchased under agreements to resell,
akseptasi dan aset lain-lain acceptance receivables and other assets
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain merupakan penanaman dana dalam banks represent placements in the form of
bentuk deposit facility, FASBI syariah, call deposit facility, sharia FASBI, call money, fixed-
money, penempatan “fixed term”, deposito term placements, time deposits and others.
berjangka dan lain-lain.
462
Page 1477
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued)
(i) Giro pada Bank Indonesia, giro pada bank (i) Current accounts with Bank Indonesia, current
lain, penempatan pada Bank Indonesia dan accounts with other banks, placement with
bank lain, tagihan lainnya - transaksi Bank Indonesia and other banks, other
perdagangan, tagihan atas efek-efek yang receivables - trading transactions, securities
dibeli dengan janji dijual kembali, tagihan purchased under agreements to resell,
akseptasi dan aset lain-lain (lanjutan) acceptance receivables and other assets
(continued)
Nilai tercatat dari giro pada Bank Indonesia The carrying amount of current accounts with
dan bank lain, penempatan overnight dengan Bank Indonesia and other banks, placements
suku bunga mengambang adalah perkiraan and overnight deposits, which uses floating
yang layak atas nilai wajar. rate, is a reasonable approximation of fair
value.
Estimasi nilai wajar terhadap penempatan The estimated fair value of fixed interest
dengan suku bunga tetap, tagihan lainnya - bearing placements, other receiveables -
transaksi perdagangan, tagihan atas efek- trading transactions, securities purchased
efek yang dibeli dengan janji dijual kembali, under agreements to resell, acceptance
tagihan akseptasi dan aset lain-lain receivables and other assets is based on
ditetapkan berdasarkan diskonto arus kas discounted cash flows using prevailing money
dengan menggunakan suku bunga pasar market interest rates for debts with similar
uang yang berlaku untuk utang dengan risiko credit risk and remaining maturity. Since the
kredit dan sisa jatuh tempo yang serupa. remaining maturity is below one year, the
Dikarenakan sisa jatuh tempo di bawah satu carrying amount of fixed interest bearing
tahun, nilai tercatat dari penempatan dengan placements, other receiveables - trading
suku bunga tetap, tagihan lainnya - transaksi transactions, securities purchased under
perdagangan, tagihan atas efek-efek yang agreements to resell, acceptance receivables
dibeli dengan janji dijual kembali, tagihan and other assets is a reasonable approximation
akseptasi dan aset lain-lain adalah perkiraan of fair value.
yang layak atas nilai wajar.
(ii) Efek-efek dan obligasi pemerintah (diukur (ii) Marketable securities and government bonds
pada biaya perolehan dan biaya perolehan (measured at cost and amortised cost)
diamortisasi)
Nilai wajar untuk efek-efek dan obligasi The fair value for marketable securities and
pemerintah yang diukur pada biaya perolehan goverment bonds measured at cost and
dan biaya perolehan diamortisasi ditetapkan amortised cost is determined based on market
berdasarkan harga pasar atau harga kuotasi prices or intermediary (broker)/dealer quotes. If
perantara (broker)/pedagang efek (dealer). this information is not available, the fair value is
Jika informasi ini tidak tersedia, nilai wajar estimated using market prices of similar credit,
diestimasi dengan menggunakan harga pasar maturity and yield securities or evaluated using
kuotasi efek yang memiliki karakteristik kredit, internal valuation methods.
jatuh tempo dan yield yang serupa atau dinilai
dengan menggunakan metode valuasi
internal.
463
Page 1478
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued)
(iii) Kredit yang diberikan dan piutang/ (iii) Loans and sharia receivables/financing,
pembiayaan syariah, piutang pembiayaan consumer financing receivables and net
konsumen serta investasi bersih dalam sewa investment in finance leases
pembiayaan
Kredit yang diberikan dan Loans and sharia receivables/financing,
piutang/pembiayaan syariah, piutang consumer financing receivables and net
pembiayaan konsumen serta investasi bersih Investment in finance leases are recorded at
dalam sewa pembiayaan dinyatakan carrying amount net of charges for impairment.
berdasarkan jumlah nilai tercatat setelah The estimated fair value of loans and sharia
dikurangi dengan penurunan nilai. Estimasi receivables/financing, consumer financing
nilai wajar dari kredit yang diberikan dan receivables, and net investment in finance
piutang/pembiayaan syariah, piutang leases represents the discounted amount of
pembiayaan konsumen serta investasi bersih estimated future cash flows expected to be
dalam sewa pembiayaan mencerminkan received. The fair value of loans and sharia
jumlah diskonto dari estimasi kini dari arus receivables/financing, consumer financing
kas masa depan yang diharapkan akan receivables, and net investment in finance
diterima. Nilai wajar dari kredit yang diberikan leases is determined by discounting the
dan piutang/pembiayaan syariah, piutang expected future cash flows at current market
pembiayaan konsumen serta investasi bersih interest rates.
dalam sewa pembiayaan ditentukan dengan
mendiskontokan arus kas yang diharapkan
pada tingkat suku bunga pasar terkini.
(iv) Simpanan dari nasabah dan simpanan dari (iv) Deposits from customers and other banks,
bank lain, liabilitas atas efek-efek yang dijual securities sold under agreements to
dengan janji dibeli kembali, liabilitas akseptasi repurchase, acceptance payables and other
dan liabilitas lain-lain liabilities
Estimasi nilai wajar simpanan yang bisa The estimated fair value of deposits that can be
ditarik kembali sewaktu-waktu, termasuk withdrawn at any time, includes non-interest
simpanan tanpa bunga, adalah sebesar bearing deposits, is the payable
jumlah terutang/nilai tercatat ketika utang amount/carrying amount when the payable is
tersebut dibayarkan. paid.
Estimasi nilai wajar simpanan dengan tingkat The estimated fair value of fixed interest
suku bunga tetap, liabilitas atas efek-efek bearing deposits, securities sold under
yang dijual dengan janji dibeli kembali, agreements to repurchase, acceptance
liabilitas akseptasi dan liabilitas lain-lain yang payables and other liabilities not quoted in an
tidak memiliki kuotasi di pasar aktif ditetapkan active market is based on discounted cash
berdasarkan diskonto arus kas dengan flows using interest rates for new debts with
menggunakan suku bunga utang baru similar remaining maturity. As the remaining
dengan sisa jatuh tempo yang serupa. maturity is below one year, the carrying amount
Dikarenakan sisa jatuh tempo di bawah satu of fixed interest bearing deposits, acceptance
tahun, nilai tercatat dari simpanan dengan payables and other liabilities is a reasonable
tingkat bunga tetap, liabilitas akseptasi dan approximation of fair value.
liabilitas lain-lain adalah perkiraan yang layak
atas nilai wajar.
464
Page 1479
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued)
(v) Efek-efek yang diterbitkan, pinjaman yang (v) Debt securities issued, fund borrowings and
diterima dan pinjaman dan efek-efek subordinated loans and marketable securities
subordinasi
Nilai wajar agregat dihitung berdasarkan The aggregate fair values are calculated based
harga pasar kuotasi. Jika informasi ini tidak on quoted market prices. When information is
tersedia, model diskonto arus kas digunakan not available, a discounted cash flow model is
berdasarkan kurva yield terkini yang sesuai used based on the current yield curve
dengan sisa periode jatuh temponya. appropriate for the remaining term to maturity.
(vi) Value at Risk (VaR) (vi) Value at Risk (VaR)
Dalam pelaksanaan pengelolaan risiko pasar The implementation of managing market risk of
trading, Bank menerapkan prinsip segregation of trading, the Bank applies segregation of duties
duties dengan cara melakukan pemisahan antara principle by separation of front office unit (conduct
unit front office (melaksanakan transaksi trading), trading transaction), middle office unit (conduct
unit middle office (melaksanakan proses process of risk management as well as develop
manajemen risiko serta menyusun kebijakan dan policies and procedures) and back office unit
prosedur) dan unit back office (melaksanakan (conduct process of settlement transaction).
proses settlement transaksi).
Analisa risiko pasar atas aktivitas trading treasury Market risk analysis of trading treasury daily
dilakukan secara harian menggunakan activities using best practice approach by consider
pendekatan sesuai best practice yang ada dan internal and external policies, such as through
mengacu pada ketentuan internal dan eksternal calculation of VaR.
yang berlaku, salah satunya melalui perhitungan
VaR.
VaR adalah potensi kerugian maksimum dari VaR is the maximum potential loss from the Bank's
posisi portofolio Bank (open position) dengan portfolio position (open position) with a certain
confidence level dan holding period tertentu dalam confidence level and holding period under normal
kondisi pasar yang normal. Metode perhitungan market conditions. The VaR calculation method
VaR yang digunakan Bank yaitu metode Historical used by the Bank is the Historical Simulation
Simulation yang tidak membutuhkan asumsi method which does not require the assumption that
bahwa pergerakan faktor pasar terdistribusi the movement of market factors is normally
normal. Bank menghitung VaR berdasarkan 250 distributed. The Bank calculates VaR based on 250
hari data faktor pasar historis. days of historical market factor data.
Realisasi VaR (tidak diaudit) adalah sebagai VaR realisation (unaudited) are as follows:
berikut:
31 Desember 2025/31 December 2025
VaR VaR VaR VaR
Rata-rata/ Maksimum/ Minimum/ Akhir tahun/
Average Maximum Minimum End of year
VaR VaR VaR VaR
Jenis risiko Type of risk
Risiko suku bunga*) 33.259 63.561 11.173 33.534 Interest rate risk*)
Risiko nilai tukar 28.355 61.741 2.423 45.257 Foreign exchange risk
Total 38.127 69.331 14.587 42.358 Total
*) *)
Hanya posisi trading book. Only trading book position.
465
Page 1480
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(vi) Value at Risk (VaR) (lanjutan) (vi) Value at Risk (VaR) (continued)
Realisasi VaR (tidak diaudit) adalah sebagai VaR realisation (unaudited) are as follows:
berikut: (lanjutan) (continued)
31 Desember 2024/ 31 December 2024
VaR VaR VaR VaR
Rata-rata/ Maksimum/ Minimum/ Akhir tahun/
Average Maximum Minimum End of year
VaR VaR VaR VaR
Jenis risiko Type of risk
Risiko suku bunga*) 20.675 57.586 6.845 15.803 Interest rate risk*)
Risiko nilai tukar 14.272 40.349 1.760 8.948 Foreign exchange risk
Total 24.019 58.801 7.571 22.164 Total
*) *)
Hanya posisi trading book. Only trading book position
Bank melakukan backtesting untuk memastikan The Bank performs backtesting to ensure the
keakuratan metode perhitungan VaR dalam accuracy of the VaR calculation method in
memprediksi laba/rugi aktivitas treasury. Metode predicting the profit/loss of treasury activities.
backtesting dilakukan dengan membandingkan Backtesting method compares the daily profit/loss
laba/rugi harian dengan nilai VaR yang dihitung with the VaR calculated by the Bank.
oleh Bank.
Hasil backtesting tahun Desember 2025 Backtesting result for the year December 2025
menunjukkan bahwa perhitungan VaR yang telah shows that the VaR calculation has been performed
dilakukan akurat, dimana tidak terdapat accurately, where there are no irregularities of
penyimpangan Laba/Rugi terhadap daily VaR Profit/Loss to the daily VaR is still acceptable.
masih dapat diterima.
(vii) Manajemen kas (vii) Cash management
Kas terdiri atas: Details of cash are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah Jumlah
ekuivalen ekuivalen
nosional nosional
mata uang mata uang
asing asing
(dalam ribuan)/ (dalam ribuan)/
Notional Notional
amount of amount of
foreign foreign
currency currency
equivalent equivalent
(in thousands) Rupiah (in thousands) Rupiah
Rupiah - 30.647.501 - 27.977.240 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 101.348 1.689.981 145.147 2.336.137 United States Dollar
Dolar Singapura 21.351 276.815 19.530 231.324 Singapore Dollar
Euro Eropa 19.081 373.434 18.310 306.836 European Euro
Dolar Australia 29.600 330.111 27.270 273.072 Australian Dollar
Yen Jepang 617.793 65.795 657.517 67.744 Japanese Yen
Pound Sterling Inggris 1.368 30.690 1.573 31.811 Great Britain Pound Sterling
Dolar Hong Kong 6.240 13.368 6.286 13.031 Hong Kong Dollar
Yuan China 1.275 3.041 2.439 5.379 Chinese Yuan
Lain-lain 25.576 426.485 26.251 422.508 Others
823.632 33.857.221 904.323 31.665.082
Pada tanggal 31 Desember 2025 dan 2024 saldo As of 31 December 2025 and 2024, the cash
kas tersebut, sudah termasuk uang dalam mesin balance, including money in ATM (Automatic Teller
ATM (Anjungan Tunai Mandiri) serta kas dalam Machine) and cash in transit for ATM amounted to
perjalanan untuk ATM masing-masing sebesar Rp7,578,538 and Rp7,138,793, respectively.
Rp7.578.538 dan Rp7.138.793.
466
Page 1481
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(viii) Dampak Reformasi Acuan Suku Bunga (viii) Impact of Interest Rate Benchmark Reform
a. LIBOR a. LIBOR
Pada tahun 2017, Financial Conduct Authority In 2017, the UK Financial Conduct Authority
(FCA) Inggris mengumumkan rencana untuk (FCA) announced plans to stop using LIBOR by
menghentikan penggunaan LIBOR pada akhir the end of 2020. In November 2020, the ICE
tahun 2020. Pada November 2020, ICE Benchmark Administration (IBA) officially
Benchmark Administration (IBA) announced plans to stop publishing the LIBOR
mengumumkan secara resmi rencana untuk benchmark interest rate. In response to the latest
menghentikan publikasi suku bunga acuan conditions, on 5 March 2021, FCA announced a
LIBOR. Sebagai tanggapan atas kondisi plan to partially suspend the publication of the
terbaru, pada tanggal 5 Maret 2021, FCA LIBOR benchmark interest rate by the IBA which
mengumumkan rencana penundaan has held in 2 (two) stages as follows:
sebagian penghentian publikasi suku bunga
acuan LIBOR oleh IBA tersebut yang telah
diadakan dalam 2 (dua) tahap sebagai
berikut:
1. Pada tanggal 31 Desember 2021 untuk 1. As of 31 December 2021, the reference
suku bunga acuan LIBOR semua tenor interest rate is LIBOR for all tenors in GBP,
dalam mata uang GBP, EUR, CHF dan EUR, CHF and JPY and in USD for 1 (one)
JPY serta dalam mata uang USD untuk week and 2 (two) months tenors.
tenor 1 (satu) minggu dan 2 (dua) bulan.
2. Pada tanggal 31 Desember 2023 untuk 2. On 31 December 2023, the reference
suku bunga acuan LIBOR dalam mata interest rate is LIBOR in USD for the
uang USD untuk tenor overnight, 1 overnight tenor, 1 (one) month, 3 (three)
(satu) bulan, 3 (tiga) bulan, 6 (enam) months, 6 (six) months and 12 (twelve)
bulan dan 12 (dua belas) bulan. months.
Eksposur risiko Bank yang secara langsung The Bank's risk exposures that are directly
terdampak dari reformasi acuan suku bunga affected by the interest rate benchmark reform
terdiri dari portfolio kredit korporasi, transaksi consist of a portfolio of corporate loans, derivative
derivatif dan borrowing yang menggunakan transactions and borrowing using the USD
suku bunga acuan USD LIBOR. LIBOR benchmark interest rate.
Saat ini Bank telah menggunakan suku bunga Currently, the Bank has used to use the Secured
acuan Secured Overnight Financing Rate Overnight Financing Rate (SOFR) benchmark
(SOFR) atau suku bunga acuan lain yang interest rate or other agreed benchmark interest
disepakati untuk menggantikan suku bunga rate to replace the USD LIBOR benchmark
acuan USD LIBOR. Terkait suku bunga acuan interest rate. Regarding the SOFR benchmark
SOFR, terdapat beberapa perbedaan antara interest rate, there are several differences
USD LIBOR dan SOFR. USD LIBOR adalah between USD LIBOR and SOFR. USD LIBOR is
“term rate”, yang berarti USD LIBOR the “term rate”, which means that USD LIBOR is
dipublikasikan untuk beberapa periode published for several loan periods (for example 3
pinjaman (sebagai contoh 3 (tiga) bulanan (three) months or 6 (six) months) and is “forward
atau 6 (enam) bulanan) dan bersifat “forward looking” (LIBOR is published at the beginning of
looking” (LIBOR dipublikasikan pada awal the period), while SOFR is the rate “backward-
periode), sedangkan SOFR merupakan suku looking” benchmark interest rate, based on the
bunga acuan yang bersifat “backward overnight interest rate of actual transactions, and
looking”, berdasarkan suku bunga overnight published at the end of the overnight period.
dari transaksi actual, dan dipublikasikan pada
akhir periode overnight.
467
Page 1482
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(viii) Dampak Reformasi Acuan Suku Bunga (lanjutan) (viii) Impact of Interest Rate Benchmark Reform
(continued)
a. LIBOR (lanjutan) a. LIBOR (continued)
Selain itu, LIBOR merupakan tingkat suku In addition, LIBOR is an interest rate that has
bunga yang telah memperhitungkan credit taken into account credit spreads, while SOFR
spread, sementara SOFR saat ini adalah suku is currently an almost risk free interest rate
bunga yang hampir risk free berdasarkan based on US Treasury repurchase agreement
transaksi pasar repurchase agreement (repo) (repo) market transactions.
US Treasury.
Untuk melakukan transisi atas kontrak dan In order to make the transition of contracts and
perjanjian yang saat ini mengacu ke USD agreements that currently refer to USD LIBOR to
LIBOR menjadi mengacu ke suku bunga acuan refer to the alternative benchmark interest rate
alternatif (SOFR), diperlukan penyesuaian (SOFR), adjustments are needed to ensure that
untuk memastikan bahwa kedua suku bunga the two benchmark interest rates are
acuan tersebut secara ekonomis setara. economically equivalent.
Dari segi manajemen risiko pasar, Bank telah In terms of market risk management, the Bank
mengidentifikasi dan mengantisipasi has identified and anticipated changes that
perubahan yang terjadi pada aspek - aspek occured in aspects including changes in market
antara lain perubahan market data, yang data, which in turn will have an impact on the
selanjutnya berdampak pada hasil perhitungan results of the mark to market calculation, VaR
mark to market, perhitungan dan monitoring calculation and monitoring, and other
VaR, dan perhitungan lain - lain terkait risiko calculations related to market risk. With regard to
pasar. Terhadap perubahan-perubahan yang these changes, the Bank has made adjustments
terjadi tersebut, Bank telah melakukan to the market risk management system and has
penyesuaian pada sistem manajemen risiko reported system enhancement realisation to the
pasar dan ketentuan internal terkait, serta telah regulator. In 2024, all treasury derivative
melaporkan realisasi enhancement pada transactions with USD currency have used USD
sistem ke regulator. Pada tahun 2024, seluruh SOFR as benchmark interest rate.
transaksi derivatif treasury dengan mata uang
USD telah menggunakan USD SOFR sebagai
suku bunga acuannya.
Dalam hal kaitannya dengan risiko likuiditas, In terms of liquidity risk, changes in the LIBOR
perubahan atas suku bunga acuan LIBOR benchmark interest rate to another alternative
menjadi suku bunga acuan alternatif lain juga benchmark interest rate may also have an impact
dapat berdampak pada kondisi likuiditas Bank. on the Bank's liquidity condition. In this case,
Dalam hal ini, perubahan nominal pembayaran changes in the nominal payment of credit interest,
bunga kredit, transaksi derivatif dan/atau bunga derivative transactions and/or loan interest may
pinjaman dapat berpengaruh pada nilai arus affect the value of cash flows received or paid by
kas yang diterima atau dibayarkan oleh Bank, the Bank, including those measured in the
antara lain yang terukur dalam indikator Liquidity Coverage Ratio (LCR) and Net Stable
Liquidity Coverage Ratio (LCR) dan Net Stable Funding Ratio (NSFR) indicators. However, this
Funding Ratio (NSFR). Namun demikian, impact is not expected to significantly affect the
dampak tersebut diperkirakan tidak signifikan Bank's overall liquidity condition.
mempengaruhi kondisi likuiditas Bank secara
keseluruhan.
Sebagai bentuk mitigasi risiko pasar, per posisi As a form of market risk mitigation, as of
31 Desember 2025 dan 2024, Bank telah 31 December 2025 and 2024, the Bank has
mengidentifikasi kebutuhan perubahan pada identified the need for changes to the information
sistem informasi dan Bank telah melakukan system and the Bank has made adjustments to
penyesuaian pada sistem tersebut. Bank juga the system. The Bank has also conducted studies
telah melakukan kajian yang dibutuhkan dalam needed in the transition process related to the
proses transisi terkait proses dan model valuasi process and model of the valuation of financial
instrumen keuangan. instruments.
468
Page 1483
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(viii) Dampak Reformasi Acuan Suku Bunga (lanjutan) (viii) Impact of Interest Rate Benchmark Reform
(continued)
a. LIBOR (lanjutan) a. LIBOR (continued)
Pada tahun 2023, Bank telah melakukan In 2023, the Bank has communicated with
komunikasi dengan counterparty dan/atau affected counterparties and/or customers to
nasabah yang terdampak untuk memberikan provide the latest information regarding changes
informasi terkini terkait perubahan yang that may occur as a result of the reform of the
mungkin terjadi akibat dari reformasi acuan interest rate reference, specifically USD LIBOR,
suku bunga, secara khusus USD LIBOR, baik either through socialization, discussion or in
melalui sosialisasi, diskusi maupun tertulis. writing. The Bank has identified areas that have
Bank telah mengidentifikasi area yang memiliki a significant risk of discontinuing USD LIBOR,
risiko yang signifikan terhadap penghentian namely developing information systems and
USD LIBOR, yaitu melakukan pengembangan adjusting business processes to accommodate
pada sistem informasi dan penyesuaian proses the use of alternative reference interest rates,
bisnis untuk dapat mengakomodasi conducting contract amendments/repapering
penggunaan suku bunga acuan alternatif, and/or reviewing fallback clauses on existing
melakukan amendemen kontrak/repapering contracts.
dan/atau melakukan kajian fallback clause
pada kontrak existing.
Selain melakukan usaha berkelanjutan dalam In addition to carrying out continuous efforts in
pemantauan kondisi terkini terkait transisi USD monitoring the latest conditions related to the
LIBOR, Bank juga telah melakukan diskusi USD LIBOR transition, the Bank has also
lebih intensif dengan pelaku industri baik yang conducted more intensive discussions with
berasal dari dalam maupun luar negeri dalam industry players both from within and outside the
rangka benchmark serta komunikasi dengan country in the context of benchmarking and
Regulator untuk memastikan transisi communication with Regulators to ensure the
perubahan suku bunga acuan dari USD LIBOR transition of changes in the benchmark interest
ke suku bunga acuan alternatif berjalan dengan rate from USD LIBOR to alternative interest rates
baik, sekaligus meminimalisasi risiko yang went well, also to minimize the risk arising from
muncul dari proses transisi tersebut. the transition process.
Bank telah mengidentifikasi area yang memiliki The Bank has identified areas that have a
risiko yang signifikan terhadap penghentian significant risk of discontinuing USD LIBOR,
USD LIBOR, yaitu melakukan pengembangan namely developing information systems and
pada sistem informasi dan penyesuaian proses adjusting business processes to accommodate
bisnis untuk dapat mengakomodasi the use of alternative benchmark interest rates,
penggunaan suku bunga acuan alternatif, conducting contract amendments/repapering
melakukan amendemen kontrak/repapering and/or reviewing fallback clauses on existing
dan/atau melakukan kajian fallback clause contracts. In addition to carrying out continuous
pada kontrak existing. Selain melakukan usaha efforts in monitoring the latest conditions related
berkelanjutan dalam pemantauan kondisi to the USD LIBOR transition, the Bank has also
terkini terkait transisi USD LIBOR, Bank juga conducted more intensive discussions with
telah melakukan diskusi lebih intensif dengan industry players both from within and outside the
pelaku industri baik yang berasal dari dalam country in the context of benchmarking and
maupun luar negeri dalam rangka benchmark communication with Regulators to ensure the
serta komunikasi dengan Regulator untuk transition of changes in the benchmark interest
memastikan transisi perubahan suku bunga rate from USD LIBOR to alternative interest rates
acuan dari USD LIBOR ke suku bunga acuan went well, also to minimize the risk arising from
alternatif berjalan dengan baik, sekaligus the transition process.
meminimalisasi risiko yang muncul dari proses
transisi tersebut.
469
Page 1484
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(viii) Dampak Reformasi Acuan Suku Bunga (lanjutan) (viii) Impact of Interest Rate Benchmark Reform
(continued)
a. LIBOR (lanjutan) a. LIBOR (continued)
Berikut adalah informasi kuantitatif tentang The following is quantitative information on
instrumen keuangan yang belum beralih ke financial instruments that have not yet switched
acuan suku bunga alternatif yang menunjukkan to alternative benchmark interest rates which
secara terpisah aset keuangan non separately shows non-derivative corporate
derivatif kredit korporasi, liabilitas keuangan credit financial assets, borrowing, and derivative
non derivatif borrowing dan derivatif (Bank non-derivative financial liabilities (bank only).
Mandiri saja).
31 Desember 2025/
31 December 2025
Nilai kontrak USD
(nilai penuh)/
USD contract value Nilai wajar/
(full amount) Fair value
Derivatif Derivatives
Tagihan derivatif 20.000.000 4.848 Derivatives receivables
31 Desember 2024/
31 December 2024
Nilai kontrak USD
(nilai penuh)/
USD contract value Nilai wajar/
(full amount) Fair value
Derivatif Derivatives
Tagihan derivatif 61.450.000 32.613 Derivatives receivables
Liabilitas derivatif 10.000.000 (4.035) Derivatives liabilities
b. JIBOR b. JIBOR
Pada tanggal 27 September 2024 National On 27 September 2024 National Working Group
Working Group on Benchmark Reform on Benchmark Reform (NWGBR) consisting of
(NWGBR) yang terdiri dari BI, OJK, dari BI, FSA, the Ministry of Finance, Indonesian
Kementerian Keuangan, Asosiasi Pelaku Pasar Association of Money Market and Foreign
Uang dan Pasar Valuta Asing Indonesia Exchange Market Participants (APUVINDO)
(APUVINDO) telah menetapkan timeline transisi established the transition timeline for the Jakarta
suku bunga Jakarta Interbank Offered Rate Interbank Offered Rate (JIBOR) to the Indonesia
(JIBOR) menjadi Indonesia Overnight Index Overnight Index Average (IndONIA) was
Average (IndONIA) yang dipublikasikan melalui announced through a press release and the
press release dan publikasi panduan transisi publication of a JIBOR transition guide.
JIBOR.
Bank Indonesia akan menghentikan publikasi Bank Indonesia will permanently discontinue the
JIBOR secara permanen pada tanggal 1 Januari publication of JIBOR on 1 January 2026, and
2026 dan IndONIA digunakan secara penuh IndONIA will be fully adopted as its replacement.
(fully adopted) menggantikan JIBOR. The discontinuation of the JIBOR benchmark
Penghentian publikasi suku bunga acuan JIBOR interest rate is planned to take place in three (3)
tersebut direncanakan akan diadakan dalam 3 stages as follows:
(tiga) tahap sebagai berikut:
1. Pada tanggal 1 Januari 2025 untuk tenor 1. As of 1 January 2025, for interest rate tenors
suku bunga acuan overnight hingga 1 for overnight up to 1 week.
minggu.
2. Pada tanggal 1 April 2025 untuk tenor suku 2. As of 1 April 2025, for interest rate tenors for
bunga acuan 1 bulan hingga 3 bulan. 1 month up to 3 months.
3. Pada tanggal 1 Juni 2025 untuk tenor suku 3. As of 1 June 2025, for interest rate tenors for
bunga acuan 6 bulan hingga 12 bulan. 6 months up to 12 months.
470
Page 1485
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(viii) Dampak Reformasi Acuan Suku Bunga (lanjutan) (viii) Impact of Interest Rate Benchmark Reform
(continued)
b. JIBOR (lanjutan) b. JIBOR (continued)
Exposure risiko Bank yang secara langsung The Bank's risk exposures that are directly
terdampak dari reformasi acuan suku bunga affected by the interest rate benchmark reform
terdiri dari portofolio kredit, derivatif, surat consists of credit portfolios, derivatives,
berharga dan penggunaan lainnya (seperti trade securities and other uses (such as trade finance)
finance) yang menggunakan suku bunga acuan using the JIBOR benchmark interest rate.
JIBOR.
Terkait suku bunga acuan IndONIA, terdapat Regarding the IndONIA benchmark interest rate,
beberapa perbedaan antara JIBOR dan there are several differences between JIBOR
IndONIA. JIBOR adalah “term rate”, yang berarti and IndONIA. JIBOR is a “term rate”, which
JIBOR dipublikasikan untuk beberapa periode means JIBOR is published for several loan
pinjaman (sebagai contoh 3 (tiga) bulanan atau periods (for example 3 (three) months or 6 (six)
6 (enam) bulanan) dan bersifat “forward looking” months) and is “forward looking” (JIBOR is
(JIBOR dipublikasikan pada awal periode), published at the beginning of the period), while
sedangkan indONIA merupakan suku bunga indONIA is a “backward-looking” benchmark
acuan yang bersifat “backward-looking”, interest rate, based on the overnight interest rate
berdasarkan suku bunga overnight dari of actual transactions, and is published at the
transaksi actual, dan dipublikasikan pada akhir end of the overnight period. In addition, JIBOR
periode overnight. Selain itu, JIBOR merupakan is an interest rate that uses a simple average
tingkat suku bunga yang menggunakan metode calculation method (with trimming 15% highest
perhitungan simple average (dengan trimming and 15% lowest) and in-advance (forward
15% highest dan 15% lowest) dan in-advance looking), while indONIA uses a volume weighted
(forward looking), sementara indONIA average calculation method (weighted average
menggunakan metode perhitungan volume based on volume) and compounded in-advance,
weighted average (rata-rata tertimbang compounded in-arrears or hybrid. In order to
berdasarkan volume) dan compounded in- make the transition from contracts and
advance, compounded in-arrears atau hybrid. agreements that currently refer to JIBOR to
Untuk melakukan transisi atas kontrak dan referring to alternative benchmark interest rates,
perjanjian yang saat ini mengacu ke JIBOR adjustments are needed to ensure that the two
menjadi mengacu ke suku bunga acuan benchmark interest rates are economically
alternatif, diperlukan penyesuaian untuk equivalent.
memastikan bahwa kedua suku bunga acuan
tersebut secara ekonomis setara.
Saat ini Bank terus memantau perkembangan Currently, the Bank continues to monitor the
terkini terkait transisi JIBOR dan berencana latest developments related to the JIBOR
melakukan diskusi lebih intensif dengan pelaku transition and plans to engage in more intensive
industri serta Regulator untuk memastikan discussions with industry players and regulators
transisi perubahan suku bunga acuan dari to ensure a smooth transition from JIBOR to an
JIBOR ke suku bunga acuan alternatif berjalan alternative benchmark interest rate, as well as to
dengan baik, serta untuk meminimalisasi risiko minimize the risks associated with the transition
dari proses transisi tersebut. Bank akan secara process. The Bank will continuously assess the
berkelanjutan menilai risiko yang akan timbul potential risks arising from the JIBOR transition.
dari transisi JIBOR dimaksud.
471
Page 1486
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(viii) Dampak Reformasi Acuan Suku Bunga (lanjutan) (viii) Impact of Interest Rate Benchmark Reform
(continued)
b. JIBOR (lanjutan) b. JIBOR (continued)
Berikut adalah informasi kuantitatif tentang The following is quantitative information on
instrumen keuangan yang belum beralih ke financial instruments that have not yet switched
acuan suku bunga alternatif pada tanggal to the alternative benchmark interest rate as of
31 Desember 2025, yang menunjukkan secara 31 December 2025, which separately shows
terpisah aset keuangan non derivatif kredit non-derivative financial assets of corporate credit
korporasi dan derivatif (Bank Mandiri saja). and derivatives (Bank Mandiri only).
31 Desember 2025/
31 December 2025
Aset/ Liabilitas/
Asset Liabilities
Non Derivatif Non Derivatives
Kredit yang diberikan 151.063.606 - Loans
C. Risiko operasional C. Operational risk
Risiko operasional adalah risiko akibat Operational risk is a risk due to inadequacy and/or
ketidakcukupan dan/atau tidak berfungsinya proses dysfunctional internal process, human error, systems
internal, kesalahan manusia, kegagalan sistem failure or external factors which impact the Bank’s
atau adanya faktor eksternal yang mempengaruhi operations. Including risks related to cyber security.
operasional Bank. Termasuk dalam bagian dari The effectiveness of operational risk management
risiko operasional yaitu risiko terkait keamanan can reduce losses due to operational risk.
siber. Pengelolaan atas risiko operasional secara
efektif dapat menekan kerugian akibat risiko
operasional.
Dalam rangka mengelola risiko operasional secara In order to the achieve the effectiveness of
efektif, Bank menyusun kerangka kerja yang operational risk management, the Bank has
mengacu pada regulasi Bank Indonesia, Otoritas established a framework based on Bank Indonesia,
Jasa Keuangan, Basel dan best practice di industri Financial Services Authority, Basel and best practice
baik lokal maupun global. Bank saat ini telah in both local and global industries. The Bank has
memiliki Kebijakan Manajemen Risiko, Standar implemented Bank Mandiri’s Risk Management
Prosedur Operasional Manajemen Risiko Policy, Standard Operating Procedures for
Operasional dan Petunjuk Teknis Operasional Operational Risk Management and Technical
Manajemen Risiko Operasional, yang meliputi Guidelines for Operational Risk Management
aspek governance maupun sistem pelaporan. covering both aspects of governance and reporting
systems.
Managing risk through operation Managing risk through operation
Dalam pengelolaan risiko operasional melalui In managing operational risk through Operation, the
Operation, Bank telah: Bank has:
(i) Menetapkan risk governance pengelolaan (i) Established risk governance of operational
risiko operasional. risk management.
(ii) Menetapkan kebijakan dan prosedur serta (ii) Established policies and procedures and
melakukan review secara berkala. conducts periodic review.
(iii) Menetapkan operational risk appetite (iii) Established operational risk appetite
statement. statement.
(iv) Menyusun metodologi dan perangkat (iv) Designed methodologies and tools for
pengelolaan risiko operasional. operational risk management.
(v) Mengembangkan dan (v) Developed and implemented Risk Awareness
mengimplementasikan program Risk Program for managing operational risk for all
Awareness pengelolaan risiko operasional employees.
terhadap seluruh karyawan.
472
Page 1487
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
C. Risiko operasional (lanjutan) C. Operational risk (continued)
Managing risk through operation (lanjutan) Managing risk through operation (continued)
Dalam pengelolaan risiko operasional melalui In managing operational risk through Operation, the
Operation, Bank telah: (lanjutan) Bank has: (continued)
(vi) Mendesain, mengembangkan, dan (vi) Designed, developed, and implemented
mengimplementasikan Operational Risk Operational Risk Management System.
Management System.
(vii) Menjalankan implementasi pengelolaan (vii) Implemented the operational risk
risiko operasional ke seluruh unit kerja management to the all units (Head Office and
(Kantor Pusat dan Kantor Wilayah) Regional Offices) including the Operational
termasuk implementasi Operational Risk Risk Management Tools (ORM Tools).
Management Tools (ORM Tools).
(viii) Melaksanakan monitoring dan pelaporan (viii) Performed monitoring and reporting for
internal maupun eksternal (regulator). internal and external (regulator).
(ix) Mengembangkan kompetensi standar untuk (ix) Developed standard competencies for
pegawai yang terlibat dalam aktivitas employees involved in the implementation of
implementasi kerangka kerja manajemen operational risk management framework
risiko operasional. activities.
Pelaksanaan operational risk governance The implementation of operational risk governance
dilakukan melalui: begins with:
(i) Pengawasan aktif Dewan Komisaris dan (i) Active monitoring by Board of Commissioners
Direksi and Directors
(ii) Pelaksanaan pengelolaan risiko operasional (ii) The implementation of operational risk
disupervisi oleh Direktur Manajemen Risiko management is supervised by Director of Risk
yang didukung dengan keterlibatan: Management which supported by the
involvement of:
Risk Management Committee Risk Management Committee
Unit Kerja Pemilik dan Pengendali Risiko Business Unit and Risk Controlling Unit
Unit Kerja Manajemen Risiko Operational Risk Management Unit
Operasional
Unit Kerja Pembina Manajemen Risiko Operational Risk Management and
Operasional Development Unit
Unit Kerja Kepatuhan Compliance Unit
Unit Kerja Internal Audit Internal Audit Unit
Bank telah menetapkan kebijakan dan prosedur The Bank has established internal policies and
internal dalam Manajemen Risiko Operasional procedures for Operational Risk Management
yang mengacu pada Kebijakan Manajemen referred to as Risk Management Policy, which is the
Risiko, yang menjadi landasan implementasi basis of risk management implementation.
manajemen risiko.
473
Page 1488
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
C. Risiko operasional (lanjutan) C. Operational risk (continued)
Managing risk through operation (lanjutan) Managing risk through operation (continued)
Terkait dengan ORM Tools, ORM Tools yang The ORM Tools used by the Bank are:
dipergunakan Bank adalah:
(i) Risk & Control Self Assessment (RCSA), (i) Risk & Control Self Assessment (RCSA), is a
merupakan sebuah register atas identifikasi register of risk identification and main control of
risiko dan kontrol utama dari proses bisnis the business processes within the Bank, where
yang ada di Bank, yang secara periodik inherent risk rating and control effectiveness
dilakukan penilaian/assessment terhadap either through control testing or by consensus
inherent risk rating dan efektivitas kontrol baik are periodically assessed. The testing of
melalui pengujian kontrol (Control Testing) inherent risk rating and control rating generated
maupun secara konsensus. Penilaian inherent residual risk value which become a component
risk rating dan control rating menghasilkan nilai of operational risk profile. The residual risk level
residual risk dan menjadi bagian dari profil is minimized by taking necessary mitigations
risiko operasional. Tingkat risiko residual before risk occurs.
dijaga seminimal mungkin dengan mengambil
tindakan yang diperlukan untuk mitigasi
sebelum risiko terjadi.
(ii) Loss Event Database, merupakan database (ii) Loss Event Database, is a database of
insiden risiko operasional yang dicatat secara operational risk incidents which recorded on
risk-based dengan tujuan sebagai lesson risk based basis as a lesson learned,
learned, pemantauan tindak lanjut perbaikan remediation monitoring and future
kedepannya, serta sebagai salah satu improvements, also as a component for
komponen untuk perhitungan modal risiko calculation of operational risk capital calculation
operasional (regulatory capital charge) metode (regulatory capital charge) with the
Standardized Approach (SA). Standardized Approach (SA) method.
(iii) Key Indicator (KI), merupakan early warning (iii) Key Indicator (KI), is an early warning signal in
signal dalam pengelolaan risiko operasional operational risk management with the aim that
dengan tujuan agar upaya mitigasi dapat mitigation efforts can be immediately
segera ditentukan dan dilaksanakan sebelum determined and implemented before a risk
sebuah risiko terjadi. KI mengindikasikan occurs. KI indicates the probability that a risk
besar kecilnya kemungkinan suatu risiko akan will occur (risk based) or indicates the
terjadi (risk-based) atau mengindikasikan probability that a control is not implemented
besar kecilnya kemungkinan suatu kontrol properly (control based). KI is set a threshold
tidak dilaksanakan sebagaimana mestinya and its realization score is recorded
(control based). KI ditetapkan ambang periodically.
batasnya (threshold) dan dicatat skor
realisasinya secara berkala.
(iv) Issue & Action Management (IAM), merupakan (iv) Issue & Action Management (IAM), is a tool to
perangkat untuk memantau tindak lanjut yang monitor follow-up action that have been
telah disusun atas isu-isu yang ditemukan dari designed on identified issues through various
berbagai sumber, seperti dari hasil Control activities, such as Control Testing, incident, key
Testing, hasil monitoring Key Indicator, indicator monitoring result, self identified issued
terjadinya insiden, teridentifikasinya suatu and other.
permasalahan (self-identified issue) dan
lainnya.
(v) Capital Modelling, merupakan model (v) Capital Modelling, an operational capital
perhitungan modal risiko operasional calculation model (regulatory capital charge)
(regulatory capital charge) sesuai regulasi that complies with applicable regulations.
yang berlaku.
474
Page 1489
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
C. Risiko operasional (lanjutan) C. Operational risk (continued)
Managing risk through operation (lanjutan) Managing risk through operation (continued)
Sebagai output dari proses Manajemen Risiko As the output of Operational Risk Management
Operasional, akan dihasilkan profil risiko process, each unit generates operational risk profile
operasional yang direviu oleh unit Internal Audit, reviewed by Internal Audit unit and presented to the
dipresentasikan kepada Direksi dan Dewan Board of Commissioners and directors, and
Komisaris, serta dilaporkan dalam bentuk Laporan submitted to the regulators periodically in the form of
Tingkat Kesehatan Bank (Risk Based Bank Rating) Risk Based Bank Rating and Risk Profile. In addition,
dan Profil Risiko yang disampaikan kepada in order to manage operational risk, there is an
Regulator secara periodik. Selain itu, dalam rangka operational risk management reports that are
pengelolaan risiko operasional terdapat laporan submitted to management as a monitoring tool and
pengelolaan risiko operasional yang disampaikan consideration for priority decision making.
kepada manajemen sebagai sarana monitoring dan
bahan pertimbangan untuk mengambil tindakan
prioritas.
Managing risk through capital Managing risk through capital
Sesuai ketentuan, Bank menggunakan According to the regulations, the Bank utilizes the
Standardized Approach (SA)/Pendekatan Standar Standardized Approach (SA) in accordance with
sesuai SEOJK No. 06/SEOJK.03/2020 untuk SEOJK No. 06/SEOJK.03/2020 for operational risk
perhitungan beban modal risiko operasional. capital charges calculation. The calculation of the
Perhitungan ATMR dengan Pendekatan Standar Risk Weighted Assets (RWA) using Standardized
dilakukan setiap tahun berdasarkan data Approach is performed annually based on
Komponen Kerugian Risiko Operasional selama 10 Operational Risk Loss Components data for the last
(sepuluh) tahun terakhir dan data Komponen 10 (ten) years and Business Indicator Components
Indikator Bisnis selama 3 (tiga) tahun terakhir. data for the last 3 (three) years.
63. PERJANJIAN, KOMITMEN DAN KONTINJENSI 63. SIGNIFICANT AGREEMENTS, COMMITMENTS AND
PENTING CONTINGENCIES
a. Perjanjian integrated banking system dengan a. Integrated banking system agreement with
vendor vendor
Pengadaan Perjanjian dengan vendor untuk On 2024, Bank Mandiri entered into an agreement
menambah fitur eMAS di tahun 2024, pada with vendors to add eMAS features. On
tanggal 31 Desember 2025 dari nilai kontrak 31 December 2025, out of a contract,value
sebesar USD730.181,29 (nilai penuh), Bank telah amounted to USD730,181.29 (full amount) the Bank
melakukan pembukuan sebagai aset tetap has recorded it as fixed assets amounted to
sebesar USD678.046,44 (nilai penuh) sehingga USD678,046.44 (full amount) with the estimated
estimasi penyelesaian posisi 31 Desember 2025 project completion on 31 December 2025 is
adalah 92,86%. 92.86%.
Perikatan antara Bank Mandiri dengan pihak Bank Mandiri and related parties have complied the
terkait telah mengikuti syarat dan ketentuan yang mutually agreed terms and conditions.
disepakati bersama.
b. Perkara hukum b. Legal matters
Bank saat ini masih menghadapi permasalahan Currently, the Bank has a number of outstanding
hukum diantaranya dengan debitur dan/atau litigation cases, including lawsuits with debtors and/or
pemilik dana sebagai akibat adanya perselisihan fund owners due to disputes that had been decided
perjanjian yang telah diputus oleh Pengadilan by the Court where the Bank was convicted by the
dimana Bank dihukum untuk membayar ganti rugi Court to pay compensation amounted to Rp195,80.
sebesar Rp195.80. Saat ini Bank masih dalam Currently, the Bank is still in the legal process to
proses/upaya hukum keberatan terhadap appeal against the decision.
putusan.
475
Page 1490
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
63. PERJANJIAN, KOMITMEN DAN KONTINJENSI 63. SIGNIFICANT AGREEMENTS, COMMITMENTS AND
PENTING (lanjutan) CONTINGENCIES (continued)
b. Perkara hukum (lanjutan) b. Legal matters (continued)
Jumlah klaim terhadap Bank Mandiri atas tuntutan The Bank’s total potential financial exposure arising
hukum yang belum selesai pada tanggal from outstanding lawsuits as of 31 December 2025
31 Desember 2025 dan 2024 masing-masing and 2024 amounted to Rp417,596 and Rp460,861,
sebesar Rp417.596 dan Rp460.861. Pada tanggal respectively. As of 31 December 2025 and 2024, the
31 Desember 2025 dan 2024, Bank Mandiri telah Bank has provided a provision amounted to
membentuk cadangan masing-masing sebesar Rp67,888 and Rp68,662, respectively, and believes
Rp67.888 dan Rp68.662 dan berpendapat bahwa that the provision is adequate.
cadangan yang dibentuk telah memadai.
c. Trade Agreement dengan Asian Development c. Trade Agreement with Asian Development Bank
Bank
Pada tanggal 25 November 2009, Bank Mandiri On 25 November 2009, Bank Mandiri has signed a
telah menandatangani perjanjian kerjasama contractual agreement with Asian Development
dengan Asian Development Bank (“ADB”) melalui Bank (“ADB”) through Trade Finance Facilitation
Trade Finance Facilitation Program (“TFFP”), Program (“TFFP”) which are Confirmation Bank
yaitu Confirmation Bank Agreement (“CBA”). Agreement (“CBA”).
Berdasarkan CBA, Bank Mandiri dapat bertindak Based on CBA, Bank Mandiri can act as confirming
sebagai confirming bank bagi transaksi ekspor bank for export import transactions of its customers
impor nasabah dengan basis Letter of Credit with Letter of Credit (“L/C”) arrangement. As a
(“L/C”). Sebagai confirming bank, Bank Mandiri confirming bank, Bank Mandiri can request a
dapat diberikan jaminan oleh ADB atas L/C yang guarantee from ADB for L/C issued by issuing bank.
diterbitkan oleh issuing bank.
Skema TFFP tersebut merupakan program ADB TFFP scheme is a program initiated by ADB to
untuk memfasilitasi transaksi perdagangan facilitate the L/C based trade transactions within
berbasis L/C di negara-negara berkembang Asia Asian developing countries to increase the trade-
untuk mendorong tingkat pertumbuhan volume volume growth. Becoming a participant in this
perdagangan. Dengan menjadi partisipan dalam program, Bank Mandiri will have an easier access to
TFFP ini, Bank Mandiri memiliki peluang untuk increase its trade volume and to open new business
trade volume dan membuka bisnis baru opportunities especially to countries in ADB
khususnya dengan bank dari negara-negara yang program.
termasuk dalam program ADB.
d. Perjanjian Bancassurance Entitas Anak d. Subsidiary’s Bancassurance Agreement
Pada tanggal 27 September 2024, Entitas Anak On 27 September 2024, the Subsidiary signed a
menandatangani perjanjian bancassurance bancassurance agreement with PT Prudential
dengan PT Prudential Sharia Life Assurance Sharia Life Assurance ("Prudential Sharia Life") to
(”Prudential Sharia Life”) untuk memasarkan, market, promote and reference Prudential Sharia
mempromosikan dan mereferensikan produk Life insurance products through the Bank's
asuransi Prudential Sharia Life melalui jaringan distribution network. This cooperation agreement is
distribusi Bank. Perjanjian kerjasama ini berlaku effective from the date of the agreement and will
efektif sejak tanggal perjanjian dan akan terus continue to be valid and effective until the fifteenth
berlaku dan efektif hingga tahun kelima belas (15) (15th) year from the date of launch
sejak tanggal peluncuran (1 Maret 2025). Adapun (1 March 2025). The Subsidiary's obligations before
kewajiban Entitas Anak sebelum tanggal the launch date related to the issuance of
peluncuran terkait dengan penerbitan produk dan insurance products and services in the
layanan asuransi di jaringan distribusi Entitas Anak Subsidiary's distribution network include preparing
antara lain mempersiapkan peraturan internal, internal regulations, training of the Subsidiary's
pelatihan pegawai Entitas Anak, rencana employees, marketing and communication plans,
pemasaran dan komunikasi serta penyesuaian and system adjustments.
sistem.
476
Page 1491
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
64. REKLASIFIKASI AKUN ATAS LAPORAN 64. RECLASSIFICATION OF ACCOUNT OF THE
KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
Penyajian akun-akun tertentu dalam laporan The presentation of certain accounts in the
keuangan konsolidasian Grup tanggal 31 Desember consolidated financial statements of the Group as of
2024 dan untuk tahun yang berakhir pada tanggal 31 December 2024 and for the year then ended have
tersebut telah direklasifikasi untuk menyesuaikan been reclassified to conform with the presentation in
penyajiannya dengan laporan keuangan the consolidated financial statements of the Group as
konsolidasian Grup tanggal 31 Desember 2025 dan of 31 December 2025 and for the year then ended as
untuk tahun yang berakhir pada tanggal tersebut shown below:
sebagaimana disajikan di bawah ini:
31 Desember 2024/31 December 2024
Dilaporkan Dilaporkan
sebelumnya/ saat ini/
As previously Reklasifikasi/ As currently
reported Reclassifications reported
LIABILITAS LIABILITIES
Liabilitas lain-lain 40.131.500 (7.474.601) 32.656.899 Other liabilities
Liabilitas kontrak asuransi 28.012.886 7.474.601 35.487.487 Insurance contract liabilities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASIONAL OPERATING ACTIVITIES
Liabilitas lain-lain 3.441.525 (648.163) 2.793.362 Other liabilities
Liabilitas kontrak asuransi (1.181.816) 648.163 (533.653) Insurance contract liabilities
Oleh karena reklasifikasi tersebut di atas berdampak Since the effects of the above-mentioned
material terhadap laporan posisi keuangan reclassifications are material to the consolidated
konsolidasian Grup tanggal 1 Januari 2024/ statement of financial position of the Group as of
31 Desember 2023, laporan posisi keuangan 1 January 2024/31 December 2023, such reclassified
konsolidasian yang telah direklasifikasi tersebut juga consolidated statement of financial position shall also
harus disajikan dalam laporan keuangan be presented in these consolidated financial
konsolidasian ini sesuai dengan Standar Akuntansi statements in accordance with Indonesian Financial
Keuangan di Indonesia, yang telah disajikan melalui Accounting Standards, which has been made through
pencantuman kalimat berikut ini. Sebelumnya Bank the incorporation of the following statement. The Bank
telah menyajikan laporan posisi keuangan has previously presented the reclassified consolidated
konsolidasian Grup tanggal 1 Januari 2024/ statement of financial position of the Group as of
31 Desember 2023 yang telah direklasifikasi ketika 1 January 2024/31 December 2023 during the issuance
penerbitan laporan keuangan konsolidasian interim of the interim consolidated financial statements of the
Grup tanggal 30 Juni 2025 dan untuk periode enam Group as of 30 June 2025 and for the six-month period
bulan yang berakhir pada tanggal tersebut, yang then ended, which were completed and authorized for
diselesaikan dan diotorisasi untuk diterbitkan oleh issuance by the Board of Directors of the Bank on
Direksi Bank pada tanggal 17 September 2025. 17 September 2025.
477
Page 1492
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN 65. ADDITIONAL INFORMATION
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards.
Indonesia.
a. Giro Wajib Minimum (GWM), Penyangga a. Minimum Statutory Reserves, Macroprudential
Likuiditas Makroprudensial (PLM), dan Rasio Liquidity Buffer, and Macroprudential
Intermediasi Makroprudensial (RIM) Intermediation Ratio
Rasio Giro Wajib Minimum (“GWM”) Rupiah dan The Rupiah and Foreign Currency Minimum
Mata Uang Asing serta rasio Penyangga Likuiditas Statutory Reserves (“GWM”) ratios and the
Makroprudensial (“PLM”) yang harus dipenuhi Macroprudential Liquidity Buffer (“PLM”) ratios that
Bank adalah sebagai berikut: must be met by the Bank are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Primary Minimum Statutory
GWM*) 3,60% 5,00% Reserve*)
(i) GWM secara harian 0,00% 0,00% (i) Daily Minimum Statutory Reserve
(ii) Average Minimum Statutory
(ii)GWM secara rata-rata 3,60% 5,00% Reserve
Penyangga Likuiditas Macroprudential Liquidity
Makroprudensial 4,00% 5,00% Buffer
Mata uang asing Foreign currencies
Primary Minimum Statutory
GWM 4,00% 4,00% Reserve
(i) GWM secara harian 2,00% 2,00% (i) Daily Minimum Statutory Reserve
(ii) Average Minimum Statutory
(ii)GWM secara rata-rata 2,00% 2,00% Reserve
*) *)
Bank melakukan penyediaan dana untuk kegiatan ekonomi The Bank provided funding for certain economic and inclusive activities,
tertentu dan inklusif, sehingga Bank mendapatkan insentif berupa thereby receiving an incentive in the form of a relaxation of the Rupiah
kelonggaran GWM dalam Rupiah pada tanggal 31 Desember 2025 Reserve Requirement (GWM) on 31 December 2025 and 2024,
dan 2024 masing-masing sebesar 5,40% dan 4,00%. GWM dalam amounting to 5.40% and 4.00%, respectively. The Rupiah Reserve
Rupiah yang harus dipenuhi Bank pada tanggal 31 Desember 2025 Requirement (GWM) that the Bank was originally required to maintain
dan 2024 yang seharusnya masing-masing sebesar 9,00% dengan as of 31 December 2025 and 2024 each at 9.00%, with a daily
ketentuan harian 0,00% dan rata-rata 9,00%, menjadi sebesar requirement of 0.00% and an average requirement of 9.00% was
3,60% pada tanggal 31 Desember 2025 dengan ketentuan harian reduced to 3.60% as of 31 December 2025 with a daily requirement of
0,00% dan rata-rata 3,60%, serta menjadi sebesar 5,00% pada 0.00% and an average requirement of 3.60%, and to 5.00% as of
tanggal 31 Desember 2024 dengan ketentuan harian 0,00% dan 31 December 2024 with a daily requirement of 0.00% and an average
rata-rata 5,00%. requirement of 5.00%.
Bank telah memenuhi rasio sesuai ketentuan di The Bank has fulfilled the ratio as mentioned
atas. Rasio GWM Rupiah dan valuta asing serta above. The Rupiah and foreign currencies
PLM (Bank Mandiri saja) yaitu masing-masing Minimum Statutory Reserves Ratio and
sebesar: Macroprudential Liquidity Buffer Ratio (Bank
Mandiri only), are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Primary Minimum Statutory
GWM 7,12% 5,21% Reserve
(i) GWM secara harian*) 0,00% 0,00% (i) Daily Minimum Statutory Reserve*)
(ii) Average Minimum Statutory
(ii) GWM secara rata-rata 7,12% 5,21% Reserve
Penyangga Likuiditas Macroprudential Liquidity
Makroprudensial 14,04% 9,17% Buffer
Mata uang asing Foreign currencies
Primary Minimum Statutory
GWM 4,10% 4,10% Reserve
478
Page 1493
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN (lanjutan) 65. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards. (continued)
Indonesia. (lanjutan)
a. Giro Wajib Minimum (GWM), Penyangga a. Minimum Statutory Reserves, Macroprudential
Likuiditas Makroprudensial (PLM), dan Rasio Liquidity Buffer, and Macroprudential
Intermediasi Makroprudensial (RIM) (lanjutan) Intermediation Ratio (continued)
Bank telah memenuhi rasio sesuai ketentuan di The Bank has fulfilled the ratio as mentioned
atas. Rasio GWM Rupiah dan valuta asing serta above. The Rupiah and foreign currencies
PLM (Bank Mandiri saja) yaitu masing-masing Minimum Statutory Reserves Ratio and
sebesar: (lanjutan) Macroprudential Liquidity Buffer Ratio (Bank
Mandiri only), are as follows: (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
(i) GWM secara harian**) 2,00% 2,00% (i) Daily Minimum Statutory Reserve**)
(ii) Average Minimum Statutory
(ii) GWM secara rata-rata 2,10% 2,10% Reserve
*)
Realisasi GWM harian Rupiah posisi 31 Desember 2025 dan 2024 *) Realization of daily Rupiah minimum statutory reserve as of
masing-masing sebesar 13,92% dan 6,52%. 31 December 2025 and 2024 were 13.92% and 6.52%, respectively.
**)
Realisasi GWM harian Mata Uang Asing posisi 31 Desember 2025 **) Realization of daily foreign currencies minimum statutory reserve as of
dan 2024 masing-masing sebesar 4,10% dan 4,10%. 31 December 2025 and 2024 were 4.10% and 4.10%, respectively.
Pada tanggal 31 Desember 2025 dan 2024, Bank As of 31 December 2025 and 2024, the Bank is
berkewajiban untuk melakukan pemenuhan Giro obliged to fulfill the RIM Current Account of 0.00%
RIM masing-masing sebesar 0,00% dan 0,25% and 0.25%, respectively, and the Bank has fulfilled
dan Bank telah melakukan pemenuhan kewajiban these obligations.
tersebut.
Pada tanggal 31 Desember 2025 (Bank Mandiri As of 31 December 2025 (Bank Mandiri only), the
saja), posisi GWM Rupiah rata-rata adalah Bank maintained average Rupiah GWM of 7.12%
sebesar 7,12% dari total DPK Rupiah, sesuai from total outstanding deposit from customers
dengan limit yang telah ditetapkan, sedangkan denominated in Rupiah in accordance with the
untuk Giro RIM adalah sebesar 0,00% dan PLM regulated limit, while for RIM disincentive ratio is
adalah sebesar 14,04% dari total DPK Rupiah. 0.00% and PLM ratio of 14.04% from the
Sementara untuk posisi GWM valas rata-rata outstanding deposit from customer denominated in
adalah sebesar 4.10% dari total DPK valuta asing Rupiah. Meanwhile for the foreign currency, the
sesuai dengan limit yang ditetapkan. Bank maintained average foreign exchange GWM
at 4.10% from the outstanding deposits from
customer denominated in foreign currency in
accordance with the regulated limit.
479
Page 1494
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN (lanjutan) 65. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards. (continued)
Indonesia. (lanjutan)
b. Posisi Devisa Neto (PDN) b. Net Open Position (NOP)
Posisi devisa neto Bank Mandiri saja berdasarkan Net open position of Bank Mandiri by currencies
mata uang (dinyatakan dalam Rupiah) pada (expressed in Rupiah) as of 31 December 2025 as
tanggal 31 Desember 2025 adalah sebagai follows:
berikut:
Posisi devisa
Aset/ Liabilitas/ neto/
Mata uang Assets Liabilities Net open position Currency
KESELURUHAN (LAPORAN OVERALL (STATEMENT OF
POSISI KEUANGAN FINANCIAL POSITION
DAN REKENING AND ADMINISTRATIVE
ADMINISTRATIF)**) ACCOUNTS)**)
Dolar Amerika Serikat 902.006.928 899.642.785 2.364.143 United States Dollar
Euro Eropa 20.003.600 19.805.065 198.535 European Euro
Dolar Singapura 7.774.071 7.681.034 93.037 Singapore Dollar
Yen Jepang 24.744.275 25.007.755 263.480 Japanese Yen
Dolar Australia 3.070.897 3.055.323 15.574 Australian Dollar
Pound Sterling Inggris 3.168.211 3.244.831 76.620 Great Britain Pound Sterling
Dolar Hong Kong 850.660 847.942 2.718 Hong Kong Dollar
Lain-lain 22.730.591 21.488.378 1.448.597 Others
Total 4.462.704 Total
Total Modal (Catatan 65c) 253.294.877 Total Capital (Note 65c)
Rasio PDN (keseluruhan) 1,76% NOP ratio (overall)
Rasio PDN pada tanggal 31 Desember 2025 jika Net Open Position ratio as of 31 December 2025 if
menggunakan modal bulan November 2025 calculated using November 2025 capital as follows:
adalah sebagai berikut:
Modal bulan November 2025/November 2025 Capital 251.609.941
Rasio PDN (keseluruhan)**) /NOP ratio (overall)**) 1,77%
Posisi devisa neto Bank Mandiri saja berdasarkan Net open position of Bank Mandiri by currencies
mata uang (dinyatakan dalam Rupiah) pada (expressed in Rupiah) as of 31 December 2024 as
tanggal 31 Desember 2024 adalah sebagai follows:
berikut:
Posisi devisa
Aset/ Liabilitas/ neto/
Mata uang Assets Liabilities Net open position Currency
KESELURUHAN (LAPORAN OVERALL (STATEMENT OF
POSISI KEUANGAN FINANCIAL POSITION
DAN REKENING AND ADMINISTRATIVE
ADMINISTRATIF)**) ACCOUNTS)**)
Dolar Amerika Serikat 635.657.537 637.357.047 1.699.510 United States Dollar
Euro Eropa 13.464.091 13.380.144 83.947 European Euro
Dolar Singapura 5.334.006 5.581.912 247.906 Singapore Dollar
*) *)
Merupakan penjumlahan absolut dari selisih antara aset dan liabilitas beberapa Represents total absolute amount of difference between assets and liabilities from
mata uang asing lainnya. other foreign currencies.
**) **)
Perhitungan posisi devisa neto Bank berdasarkan pada Peraturan Bank The calculation of the Bank’s net open position is based on Bank Indonesia’s
Indonesia No. 12/10/PBI/2010 tanggal 1 Juli 2010 dan Peraturan Bank Indonesia regulation No. 12/10/PBI/2010 dated 1 July 2010 and Bank Indonesia’s regulation
No. 17/5/PBI/2015 tanggal 29 Mei 2015 tentang Perubahan Keempat atas No. 17/5/PBI/2015 dated 29 May 2015 regarding the Fourth amendment of Bank
Peraturan Bank Indonesia No. 5/13/PBI/2003 tentang Posisi Devisa Neto Bank Indonesia’s regulation No. 5/13/PBI/2003 regarding net open position for Commercial
Umum. Berdasarkan peraturan tersebut, mulai tanggal 1 Juli 2010, Bank hanya Banks. Under the regulation, starting on 1 July 2010, the Bank is only required to keep
diwajibkan untuk menjaga posisi devisa neto secara keseluruhan maksimum 20% the net open position of a maximum of 20% of total capital.
dari total modal.
480
Page 1495
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN (lanjutan) 65. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards. (continued)
Indonesia. (lanjutan)
b. Posisi Devisa Neto (PDN) (lanjutan) b. Net Open Position (NOP) (continued)
Posisi devisa neto Bank Mandiri saja berdasarkan Net open position of Bank Mandiri by currencies
mata uang (dinyatakan dalam Rupiah) pada (expressed in Rupiah) as of 31 December 2024 as
tanggal 31 Desember 2024 adalah sebagai follows: (continued)
berikut: (lanjutan)
Posisi devisa
Aset/ Liabilitas/ neto/
Mata uang Assets Liabilities Net open position Currency
KESELURUHAN (LAPORAN OVERALL (STATEMENT OF
POSISI KEUANGAN FINANCIAL POSITION
DAN REKENING AND ADMINISTRATIVE
ADMINISTRATIF)**) (lanjutan) ACCOUNTS)**) (continued)
Yen Jepang 11.001.825 11.031.642 29.817 Japanese Yen
Dolar Australia 1.653.860 1.673.032 19.172 Australian Dollar
Pound Sterling Inggris 1.738.946 1.777.549 38.603 Great Britain Pound Sterling
Dolar Hong Kong 224.924 147.959 76.965 Hong Kong Dollar
Lain-lain 13.039.651 13.185.410 246.623*) Others
Total 2.442.543 Total
Total Modal (Catatan 65c) 244.258.632 Total Capital (Note 65c)
Rasio PDN (keseluruhan) 1,00% NOP ratio (overall)
Rasio PDN pada tanggal 31 Desember 2024 jika Net Open Position ratio as of 31 December 2024 if
menggunakan modal bulan November 2024 calculated using November 2024 capital as follows:
adalah sebagai berikut:
Modal bulan November 2024/November 2024 Capital 240.756.495
Rasio PDN (keseluruhan)**) /NOP ratio (overall)**) 1,01%
*) *)
Merupakan penjumlahan absolut dari selisih antara aset dan liabilitas beberapa Represents total absolute amount of difference between assets and liabilities from
mata uang asing lainnya. other foreign currencies.
**) **)
Perhitungan posisi devisa neto Bank berdasarkan pada Peraturan Bank The calculation of the Bank’s net open position is based on Bank Indonesia’s
Indonesia No. 12/10/PBI/2010 tanggal 1 Juli 2010 dan Peraturan Bank Indonesia regulation No. 12/10/PBI/2010 dated 1 July 2010 and Bank Indonesia’s regulation
No. 17/5/PBI/2015 tanggal 29 Mei 2015 tentang Perubahan Keempat atas No. 17/5/PBI/2015 dated 29 May 2015 regarding the Fourth amendment of Bank
Peraturan Bank Indonesia No. 5/13/PBI/2003 tentang Posisi Devisa Neto Bank Indonesia’s regulation No. 5/13/PBI/2003 regarding net open position for Commercial
Umum. Berdasarkan peraturan tersebut, mulai tanggal 1 Juli 2010, Bank hanya Banks. Under the regulation, starting on 1 July 2010, the Bank is only required to keep
diwajibkan untuk menjaga posisi devisa neto secara keseluruhan maksimum 20% the net open position of a maximum of 20% of total capitall.
dari total modal.
c. Kewajiban Penyediaan Modal Minimum c. Capital Adequacy Ratio
(KPMM)
Pengelolaan risiko melalui modal Capital risk management
Kebijakan permodalan Bank Mandiri adalah Bank Mandiri's capital policy is prudently to comply
secara prudent memenuhi regulatory capital with the regulatory capital requirement, to diversify its
requirement, melakukan diversifikasi sumber capital resources to anticipate long-term strategic
permodalan untuk mengantisipasi rencana plans and to efficiently allocate capital to business
strategis jangka panjang dan mengalokasikan segments that have the potential to provide an
modal secara efisien pada segmen bisnis yang optimal risk-return profile, including placement and
memiliki potensi untuk memberikan profil risk- investment in Subsidiaries in order to meet
return yang optimal, termasuk penempatan dan stakeholder’s expectations including investors and
penyertaan pada Entitas Anak dalam rangka regulators.
memenuhi ekspektasi stakeholder termasuk
investor dan regulator.
481
Page 1496
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN (lanjutan) 65. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards. (continued)
Indonesia. (lanjutan)
c. Kewajiban Penyediaan Modal Minimum c. Capital Adequacy Ratio (continued)
(KPMM) (lanjutan)
Pengelolaan risiko melalui modal (lanjutan) Capital risk management (continued)
Bank Mandiri memastikan memiliki kecukupan Bank Mandiri ensures it has sufficient capital to cover
modal untuk dapat memenuhi risiko kredit, risiko credit risk, market risk and operational risk, both in
pasar dan risiko operasional, baik dalam supporting business growth in normal conditions and
mendukung pertumbuhan bisnis pada kondisi anticipating stress conditions.
normal maupun untuk mengantisipasi terjadinya
kondisi stress.
Dalam perhitungan kecukupan modal, Bank In calculating capital adequacy, the Bank refers to
mengacu pada POJK No. 11/POJK.03/2016 POJK No. 11/POJK.03/2016 regarding Minimum
tentang Kewajiban Penyediaan Modal Minimum Capital Adequacy Requirement for Commercial
Bank Umum yang diubah oleh POJK Banks, as amended by POJK
No. 34/POJK.03/2016 dan POJK No. 34/POJK.03/2016 and POJK
No. 27/POJK.03/2022. No. 27/POJK.03/2022.
Untuk perhitungan Aset Tertimbang Menurut For the calculation of Risk-Weighted Assets (RWA),
Risiko (ATMR), Bank menggunakan Pendekatan the Bank employs Standardized Approach in
Standar yang mengacu kepada Basel III Reforms accordance with Basel III Reforms (Standardized
(Standardized Approach) untuk Risiko Kredit, Approach) for Credit Risk, Market Risk, and
Risiko Pasar dan Risiko Operasional. Untuk Risiko Operational Risk. For Market Risk, the Bank also
Besar, Bank juga secara internal menggunakan employs Value at Risk internally.
Value at Risk.
Hasil perhitungan ATMR (Kredit, Operasional, dan The calculation result of RWA (Credit, Operational,
Pasar) serta Rasio Kecukupan Modal (Bank and Market) and Capital Adequacy Ratio (CAR)
Mandiri saja) adalah sebagai berikut: (Bank Mandiri only) are as follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Modal: Capital:
Modal inti 238.082.036 229.932.670 Core capital
Modal pelengkap 15.212.841 14.325.962 Supplementary capital
Jumlah modal untuk risiko kredit, Total capital for credit risk,
risiko operasional, dan operational risk, and
risiko pasar 253.294.877 244.258.632 market risk
Aset Tertimbang Menurut Risiko
(ATMR) kredit1 1.208.049.003 1.132.192.033 Risk-Weighted Assets for credit
Aset Tertimbang Menurut Risiko Risk-Weighted Assets for
(ATMR) operasional2 64.518.330 62.675.961 operational
Aset Tertimbang Menurut Risiko Risk-Weighted Assets for
(ATMR) pasar3 35.887.720 20.289.449 market
Jumlah ATMR untuk risiko kredit, Total Risk-Weighted Assets for credit,
risiko operasional, dan operational risk, and
risiko pasar 1.308.455.053 1.215.157.443 market risk
482
Page 1497
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards. (continued)
Indonesia. (lanjutan)
c. Kewajiban Penyediaan Modal Minimum c. Capital Adequacy Ratio (continued)
(KPMM) (lanjutan)
Pengelolaan risiko melalui modal (lanjutan) Capital risk management (continued)
Hasil perhitungan ATMR (Kredit, Operasional, dan The calculation result of RWA (Credit, Operational,
Pasar) serta Rasio Kecukupan Modal (Bank and Market) and Capital Adequacy Ratio (CAR)
Mandiri saja) adalah sebagai berikut: (lanjutan) (Bank Mandiri only) are as follows: (continued)
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
CAR untuk modal inti 18,20% 18,92% CAR for core capital
CAR untuk risiko kredit, CAR for credit risk,
operasional dan pasar 19,36% 20,10% operational risk and market risk
CAR minimum modal inti 6,00% 6,00% Minimum CAR core capital4
CAR minimum sesuai profil risiko 9,74% 9,69% Minimum CAR based on risk profile5
Rasio kecukupan modal Bank secara konsolidasian The Bank’s capital adequacy ratio on a consolidated
pada tanggal 31 Desember 2025 dan 2024 basis as of 31 December 2025 and 2024 including
dengan memperhitungkan risiko kredit, operasional credit risk, operational risk and market risk are
dan pasar masing-masing adalah 20,43% dan 20.43% and 20.82%, respectively.
20,82%.
i) Mengacu pada SEOJK No. 24/SEOJK.03/2021 tentang Pedoman i) Referring to SEOJK No. 24/SEOJK.03/2021 regarding Guidelines for
Perhitungan ATMR untuk Risiko Kredit dengan Menggunakan Calculation of Risk Weighted Assets (“RWA”) for Credit Risk Using the
Pendekatan Standar, SEOJK No. 48/SEOJK.03/2017 tentang Pedoman Standardized Approach, SEOJK No. 48/SEOJK.03/2017 regarding
Perhitungan Tagihan Bersih Transaksi Derivatif dalam Perhitungan Aset Guidelines for Calculation of Net Receivables of Derivative Transactions in
Tertimbang Menurut Risiko untuk Risiko Kredit Dengan Menggunakan Risk-Weighted Asset Calculations for Credit Risk Using the Standardized
Pendekatan Standar dan POJK No. 11/POJK.03/2019 tentang Prinsip Approach and POJK No. 11/POJK.03/2019 regarding Prudential Principles
Kehati-hatian dalam Aktivitas Sekuritisasi Aset Bagi Bank Umum. in Assets Securitization Activities for Commercial Banks.
ii) Mengacu pada SEOJK No. 6/SEOJK.03/2020 tentang Perhitungan ii) Referring to SEOJK No. 6/SEOJK.03/2020 regarding Calculation of Risk
ATMR untuk Risiko Operasional dengan Menggunakan Pendekatan Weighted Assets for Operational Risk Using the Standardized Approach for
Standar Bagi Bank Umum. Commercial Banks.
iii) Mengacu pada SEOJK No. 38/SEOJK.03/2016 tentang Pedoman iii) Referring to SEOJK No. 38/SEOJK.03/2016 regarding Guidelines for the
Penggunaan Metode Standar dalam Perhitungan Kewajiban Penyediaan Use of Standardized Method in Calculation of Minimum Capital Adequacy
Modal Minimum Bank Umum dengan Memperhitungkan Risiko Pasar. Requirement for Commercial Banks by Taking Market Risk Into Account.
iv) Berdasarkan POJK No. 27/POJK.03/2022 tentang Perubahan kedua iv) Based on POJK No. 27/POJK.03/2022 concerning the second amendment
atas POJK Nomor 11/POJK.03/2016 tentang Kewajiban Penyediaan to POJK Number 11/POJK.03/2016 concerning Minimum Capital
Modal Minimum Bank Umum, Bank wajib menyediakan modal inti paling Requirements for Commercial Banks, Banks are required to provide core
rendah sebesar 6% (enam persen) dari ATMR baik secara individu capital of at least 6% (six percent) of RWA both individually and consolidated
maupun konsolidasi dengan perusahaan anak. with subsidiary company.
v) CAR minimum untuk risiko-risiko utama Pillar 1 dan risiko-risiko v) Minimum CAR for Pillar 1 main risks and Pillar 2 additional risks (capital add-
tambahan Pillar 2 (capital add-on) berdasarkan metode Internal Capital on) based on the Internal Capital Adequacy Assessment Process (ICAAP)
Adequacy Assessment Process (ICAAP). method.
d. Giro pada Bank Lain d. Current Accounts With Other Banks
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Lancar 60.952.583 46.668.439 Current
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (27.621) (30.755 ) impairment losses
Neto 60.924.962 46.637.684 Net
483
Page 1498
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards. (continued)
Indonesia. (lanjutan)
e. Penempatan pada Bank Indonesia dan Bank e. Placements with Bank Indonesia and Other
Lain Banks
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Lancar 50.471.834 63.230.054 Current
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.586) (1.679) impairment losses
Neto 50.470.248 63.228.375 Net
f. Efek-efek f. Marketable securities
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Lancar 124.758.602 95.520.874 Current
Macet 10.092 8.674 Loss
Total 124.768.694 95.529.548 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (40.720) (51.497 ) impairment losses
Neto 124.727.974 95.478.051 Net
g. Obligasi Pemerintah g. Government Bonds
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, Bank
kolektibilitas Bank Indonesia untuk Obligasi Indonesia’s collectability for Government Bonds is
Pemerintah adalah lancar. current.
h. Tagihan Lainnya - Transaksi Perdagangan h. Other Receivables - Trade Transactions
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Lancar 30.680.959 28.565.530 Current
Dalam perhatian khusus 43.337 101.066 Special mention
Macet 1.347.815 1.307.521 Loss
Total 32.072.111 29.974.117 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.432.270) (1.422.889) impairment losses
Neto 30.639.841 28.551.228 Net
484
Page 1499
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards. (continued)
Indonesia. (lanjutan)
i. Tagihan Atas Efek-Efek Yang Dibeli Dengan i. Securities Purchased Under Agreements To
Janji Dijual Kembali Resell
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Lancar 3.903.777 8.290.138 Current
j. Tagihan dan Liabilitas Derivatif j. Derivative Receivables and Payables
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the FSA
kolektibilitas OJK untuk tagihan derivatif adalah collectability for derivative receivables is current
lancar dan diklasifikasikan pada stage 1. and classified in stage 1.
k. Kredit yang Diberikan dan Piutang/ k. Loans and Sharia Receivables/Financing
Pembiayaan Syariah
1. Kredit yang diberikan dan piutang/pembiayaan 1. Details of loans and sharia receivables/financing:
syariah terdiri atas:
a. Berdasarkan jenis dan kolektibilitas sesuai a. By type and collectability based on POJK:
POJK:
31 Desember 2025/31 December 2025
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Modal kerja 381.492.262 18.506.292 341.403 436.695 3.396.517 404.173.169 Working capital
Investasi*) 477.334.855 6.814.310 158.771 135.451 3.133.763 487.577.150 Investment*)
Konsumen 350.350.601 9.964.331 1.778.177 2.063.096 6.284.730 370.440.935 Consumer
Program pemerintah 95.054.663 2.225.901 404.588 289.889 658.451 98.633.492 Government program
Sindikasi**) 85.859.572 503.897 - - - 86.363.469 Syndication**)
Karyawan 51.651.771 222.777 - 1.428 12.142 51.888.118 Employees
Ekspor 13.566.485 26.701 - - - 13.593.186 Export
Total 1.455.310.209 38.264.209 2.682.939 2.926.559 13.485.603 1.512.669.519 Total
Mata uang asing Foreign currencies
Investasi 179.737.947 5.918.055 - - 814.013 186.470.015 Investment
Sindikasi***) 95.503.062 3.445.703 159.884 - - 99.108.649 Syndication***)
Modal kerja 37.155.925 1.948.577 - - 343.843 39.448.345 Working capital
Ekspor 9.203.337 26.153 - - - 9.229.490 Export
Konsumen 3.041.938 - - - - 3.041.938 Consumer
Total (Catatan 62.B.(iv)) 324.642.209 11.338.488 159.884 - 1.157.856 337.298.437 Total (Note 62.B.(iv))
1.779.952.418 49.602.697 2.842.823 2.926.559 14.643.459 1.849.967.956
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (17.165.959) (18.060.102) (1.276.521) (1.379.548) (10.151.617) (48.033.747) impairment losses
Neto 1.762.786.459 31.542.595 1.566.302 1.547.011 4.491.842 1.801.934.209 Net
*) *)
Termasuk kredit yang diukur pada nilai wajar melalui Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang Rupiah dengan jenis Rupiah currency with an investment loan type amounted to
kredit investasi sebesar Rp293.471. Rp293,471.
**) **)
Termasuk kredit yang diukur pada nilai wajar melalui Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang Rupiah dengan jenis Rupiah currency with a syndication loan type amounted to
kredit sindikasi sebesar Rp3.054.761. Rp3,054,761.
***) ***)
Termasuk kredit yang diukur pada nilai wajar melalui Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang asing dengan jenis foreign currencies with a syndication loan type amounted to
kredit sindikasi sebesar Rp3.938.796. Rp3,938,796.
485
Page 1500
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards. (continued)
Indonesia. (lanjutan)
k. Kredit yang Diberikan dan Piutang/ k. Loans and Sharia Receivables/Financing
Pembiayaan Syariah (lanjutan) (continued)
1. Kredit yang diberikan dan piutang/pembiayaan 1. Details of loans and sharia receivables/financing:
syariah terdiri atas: (lanjutan) (continued)
a. Berdasarkan jenis dan kolektibilitas sesuai a. By type and collectability based on POJK:
POJK: (lanjutan) (continued)
31 Desember 2024/31 December 2024
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Modal kerja 397.863.732 19.284.340 473.179 623.199 3.874.238 422.118.688 Working capital
Investasi*) 338.969.128 6.648.747 184.330 103.869 3.171.480 349.077.554 Investment*)
Konsumen 322.937.142 10.488.337 1.653.269 1.890.241 3.453.096 340.422.085 Consumer
Program **)
pemerintah 89.605.652 2.247.823 358.355 324.076 351.927 92.887.833 Government program
Sindikasi 72.899.306 511.981 - - - 73.411.287 Syndication**)
Karyawan 48.620.514 172.074 500 1.044 11.652 48.805.784 Employees
Ekspor 11.081.146 29.904 - - 1.777 11.112.827 Export
Total 1.281.976.620 39.383.206 2.669.633 2.942.429 10.864.170 1.337.836.058 Total
Mata uang asing Foreign currencies
Investasi 146.380.882 5.763.917 - - 806.090 152.950.889 Investment
Sindikasi***) 74.624.052 3.501.260 164.881 - - 78.290.193 Syndication***)
Modal kerja 41.286.970 1.653.418 - - 582.034 43.522.422 Working capital
Ekspor 7.902.310 - - - - 7.902.310 Export
Konsumen 2.714.644 - - - 96 2.714.740 Consumer
Total (Catatan 62.B.(iv)) 272.908.858 10.918.595 164.881 - 1.388.220 285.380.554 Total (Note 62.B.(iv))
1.554.885.478 50.301.801 2.834.514 2.942.429 12.252.390 1.623.216.612
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (18.121.064) (19.002.932) (1.384.412) (1.522.549) (9.323.688) (49.354.645) impairment losses
Neto 1.536.764.414 31.298.869 1.450.102 1.419.880 2.928.702 1.573.861.967 Net
*) *)
Termasuk kredit yang diukur pada nilai wajar melalui Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang Rupiah dengan jenis Rupiah currency with an investment loan type amounted to
kredit investasi sebesar Rp326.658. Rp326,658.
**) **)
Termasuk kredit yang diukur pada nilai wajar melalui Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang Rupiah dengan jenis Rupiah currency with a syndication loan type amounted to
kredit sindikasi sebesar Rp3.539.765. Rp3,539,765.
***) ***)
Termasuk kredit yang diukur pada nilai wajar melalui Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang asing dengan jenis foreign currencies with a syndication loan type amounted to
kredit sindikasi sebesar Rp1.596.428. Rp1,596,428.
486
Page 1501
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards. (continued)
Indonesia. (lanjutan)
k. Kredit yang Diberikan dan Piutang/ k. Loans and Sharia Receivables/Financing
Pembiayaan Syariah (lanjutan) (continued)
1. Kredit yang diberikan dan piutang/pembiayaan 1. Details of loans and sharia receivables/financing:
syariah terdiri atas: (lanjutan) (continued)
b. Berdasarkan sektor ekonomi dan b. By economic sector and Bank collectability
kolektibilitas sesuai POJK: based on POJK:
31 Desember 2025/31 December 2025
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Perdagangan, restoran, Trading, restaurant,
dan hotel 183.868.187 4.775.346 496.670 444.737 1.355.031 190.939.971 and hotel
Pertanian 195.160.897 944.836 139.895 114.855 1.028.184 197.388.667 Agriculture
Jasa dunia usaha*) 125.374.710 2.688.525 78.708 60.509 226.297 128.428.749 Business service*)
Industri 123.103.695 5.560.826 113.656 100.433 2.452.012 131.330.622 Manufacturing
Konstruksi 96.612.459 11.094.571 5.227 11.609 275.653 107.999.519 Construction
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi**) 115.370.321 1.143.725 22.992 57.778 142.023 116.736.839 and communications**)
Tambang 88.502.020 506.516 100 13.219 1.541.356 90.563.211 Mining
Jasa sosial 68.542.439 566.414 27.317 37.773 75.607 69.249.550 Social service
Listrik, gas dan air 53.246.461 596.958 122 313 3.440 53.847.294 Electricity, gas and water
Lain-lain 405.529.020 10.386.492 1.798.252 2.085.333 6.386.000 426.185.097 Others
Total 1.455.310.209 38.264.209 2.682.939 2.926.559 13.485.603 1.512.669.519 Total
Mata uang asing Foreign currencies
Tambang 66.552.587 70.231 - - - 66.622.818 Mining
Industri***) 77.259.661 7.338.329 - - 1.157.856 85.755.846 Manufacturing***)
Jasa sosial 69.291.067 - - - - 69.291.067 Social service
Listrik, gas, dan air 40.520.551 3.445.703 159.884 - - 44.126.138 Electricity, gas, and water
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi 35.847.752 484.225 - - - 36.331.977 and communications
Perdagangan, restoran, Trading, restaurant,
dan hotel 12.713.104 - - - - 12.713.104 and hotel
Jasa dunia usaha 11.446.918 - - - - 11.446.918 Business service
Pertanian 6.600.806 - - - - 6.600.806 Agriculture
Konstruksi 149.117 - - - - 149.117 Construction
Lain-lain 4.260.646 - - - - 4.260.646 Others
Total (Catatan 62.B.(iv)) 324.642.209 11.338.488 159.884 - 1.157.856 337.298.437 Total (Note 62.B.(iv))
1.779.952.418 49.602.697 2.842.823 2.926.559 14.643.459 1.849.967.956
Dikurangi: cadangan Less: allowance
kerugian penurunan nilai (17.165.959) (18.060.102) (1.276.521) (1.379.548) (10.151.617) (48.033.747) for impairment losses
Neto 1.762.786.459 31.542.595 1.566.302 1.547.011 4.491.842 1.801.934.209 Net
*) *)
Termasuk kredit yang diukur pada nilai wajar melalui penghasilan Including loans measured at fair value through other
komprehensif lain, berdasarkan kategori “kolektibilitas lancar” comprehensive income, on the “current collectability” category in
pada mata uang Rupiah dengan sektor ekonomi jasa dunia Rupiah currency and business service economic sector amounted
usaha sebesar Rp3.054.761. to Rp3,054,761.
**) **)
Termasuk kredit yang diukur pada nilai wajar melalui penghasilan Including loans measured at fair value through other
komprehensif lain, berdasarkan kategori “kolektibilitas lancar” comprehensive income, on the “current collectability” category in
pada mata uang Rupiah dengan sektor ekonomi pengangkutan, Rupiah currency and transportation, warehousing, and
pergudangan, dan komunikasi sebesar Rp293.471. communication economic sector amounted to Rp293,471.
***) ***)
Termasuk kredit yang diukur pada nilai wajar melalui penghasilan Including loans measured at fair value through other
komprehensif lain, berdasarkan kategori “kolektibilitas lancar” comprehensive income, on the “current collectability” category in
pada mata uang asing dengan sektor ekonomi industri sebesar foreign currencies and manufacturing economic sector amounted
Rp3.938.796. to Rp3,938,796.
487
Page 1502
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards. (continued)
Indonesia. (lanjutan)
k. Kredit yang Diberikan dan Piutang/ k. Loans and Sharia Receivables/Financing
Pembiayaan Syariah (lanjutan) (continued)
1. Kredit yang diberikan dan piutang/pembiayaan 1. Details of loans and sharia receivables/financing:
syariah terdiri atas: (lanjutan) (continued)
b. Berdasarkan sektor ekonomi dan b. By economic sector and collectability based on
kolektibilitas sesuai POJK: (lanjutan) POJK: (continued)
31 Desember 2024/31 December 2024
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Perdagangan, restoran, Trading, restaurant,
dan hotel 160.337.031 4.523.586 554.524 429.348 1.034.172 166.878.661 and hotel
Pertanian 146.914.238 1.011.154 127.881 186.545 982.041 149.221.859 Agriculture
Jasa dunia usaha*) 132.794.503 2.845.360 101.266 46.357 280.186 136.067.672 Business service*)
Industri 125.743.355 5.997.672 132.940 236.631 2.876.714 134.987.312 Manufacturing
Konstruksi 87.676.790 11.555.968 6.246 46.769 388.836 99.674.609 Construction
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi**) 96.534.978 1.056.967 19.582 19.592 106.276 97.737.395 and communications**)
Tambang 73.594.269 59.137 750 2.859 1.537.722 75.194.737 Mining
Jasa sosial 57.366.294 555.284 24.507 26.795 40.382 58.013.262 Social service
Listrik, gas, dan air 22.469.072 609.032 140 805 15.695 23.094.744 Electricity, gas, and water
Lain-lain 378.546.090 11.169.046 1.701.797 1.946.728 3.602.146 396.965.807 Others
Total 1.281.976.620 39.383.206 2.669.633 2.942.429 10.864.170 1.337.836.058 Total
Mata uang asing Foreign currencies
Tambang 70.308.434 68.005 - - - 70.376.439 Mining
Industri***) 55.046.438 6.877.487 - - 1.388.124 63.312.049 Manufacturing***)
Jasa sosial 48.450.799 - - - - 48.450.799 Social service
Listrik, gas, dan air 35.274.620 3.501.260 164.881 - - 38.940.761 Electricity, gas, and water
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi 28.559.643 471.843 - - - 29.031.486 and communications
Perdagangan, restoran, Trading, restaurant,
dan hotel 13.686.770 - - - - 13.686.770 and hotel
Jasa dunia usaha 10.920.060 - - - - 10.920.060 Business service
Pertanian 7.083.702 - - - - 7.083.702 Agriculture
Konstruksi 209.179 - - - - 209.179 Construction
Lain-lain 3.369.213 - - - 96 3.369.309 Others
Total (Catatan 62.B.(iv)) 272.908.858 10.918.595 164.881 - 1.388.220 285.380.554 Total (Note 62.B.(iv))
1.554.885.478 50.301.801 2.834.514 2.942.429 12.252.390 1.623.216.612
Dikurangi: cadangan Less: allowance
kerugian penurunan nilai (18.121.064) (19.002.932) (1.384.412) (1.522.549) (9.323.688) (49.354.645) for impairment losses
Neto 1.536.764.414 31.298.869 1.450.102 1.419.880 2.928.702 1.573.861.967 Net
*) *)
Termasuk kredit yang diukur pada nilai wajar melalui penghasilan Including loans measured at fair value through other
komprehensif lain, berdasarkan kategori “kolektibilitas lancar” comprehensive income, on the “current collectability” category in
pada mata uang Rupiah dengan sektor ekonomi jasa dunia Rupiah currency and business service economic sector amounted
usaha sebesar Rp3.539.765. to Rp3,539,765.
**) **)
Termasuk kredit yang diukur pada nilai wajar melalui penghasilan Including loans measured at fair value through other
komprehensif lain, berdasarkan kategori “kolektibilitas lancar” comprehensive income, on the “current collectability” category in
pada mata uang Rupiah dengan sektor ekonomi pengangkutan, Rupiah currency and transportation, warehousing, and
pergudangan, dan komunikasi sebesar Rp326.658. communication economic sector amounted to Rp326,658.
***) ***)
Termasuk kredit yang diukur pada nilai wajar melalui penghasilan Including loans measured at fair value through other
komprehensif lain, berdasarkan kategori “kolektibilitas lancar” comprehensive income, on the “current collectability” category in
pada mata uang asing dengan sektor ekonomi industri sebesar foreign currencies and manufacturing economic sector amounted
Rp1.596.428. to Rp1,596,428.
488
Page 1503
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards. (continued)
Indonesia. (lanjutan)
k. Kredit yang Diberikan dan Piutang/ k. Loans and Sharia Receivables/Financing
Pembiayaan Syariah (lanjutan) (continued)
2. Kredit yang direstrukturisasi 2. Restructured loans
Berikut ini adalah jenis dan jumlah kredit yang Below are the types and amounts of
diberikan dan piutang/pembiayaan syariah restructured loans and sharia receivables/
yang telah direstrukturisasi: financing:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Perpanjangan jangka waktu Extension of loan maturity
kredit 73.873.391 64.996.001 dates
Perpanjangan jangka waktu dan Extension of loan maturity dates
penurunan suku bunga kredit 4.936.571 2.708.408 and reduction of interest rates
Perpanjangan jangka waktu Extension of loan maturity
kredit dan skema dates and other restructuring
restrukturisasi lain-lain*) 20.329.231 21.494.614 schemes*)
**)
Total 99.139.193 89.199.023 Total**)
*) *)
Skema restrukturisasi lain-lain terutama terdiri dari skema Other restructuring schemes mainly involve reduction of interest
restrukturisasi penurunan suku bunga kredit, penjadwalan rates, rescheduling of unpaid interest and extension of
kembali bunga yang tertunggak dan perpanjangan jangka repayment periods for unpaid interest.
waktu pembayaran bunga tertunggak.
**) **)
Termasuk baki debet kredit restrukturisasi Covid-19 pada Including the Covid-19 restructured loans outstanding balance
tanggal 31 Desember 2025 dan 2024 adalah masing-masing as of 31 December 2025 and 2024, amounted to Rp14,934,483
sebesar Rp14.934.483 dan Rp14.202.221. and Rp14,202,221, respectively.
Berikut ini adalah jumlah kredit yang diberikan Below are the amount of restructured loans
dan piutang/pembiayaan syariah yang telah and sharia receivables/financing based on
direstrukturisasi berdasarkan kolektibilitas: collectability:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Lancar 50.358.590 41.451.833 Current
Dalam perhatian khusus 39.520.940 37.974.541 Special mention
Kurang lancar 960.207 1.038.071 Substandard
Diragukan 788.221 601.245 Doubtful
Macet 7.511.235 8.133.333 Loss
Total*) 99.139.193 89.199.023 Total*)
*)
*) Termasuk baki debet kredit restrukturisasi Covid-19 pada Including the Covid-19 restructured loans outstanding balance
tanggal 31 Desember 2025 dan 2024 adalah masing-masing as of 31 December 2025 and 2024, amounted to Rp14,934,483
sebesar Rp14.934.483 dan Rp14.202.221. and Rp14,202,221, respectively.
Total kredit yang diberikan dan Total restructured loans and sharia
piutang/pembiayaan syariah yang telah receivables/financing under Non-Performing
direstrukturisasi dan dalam kategori kredit Loans (NPL) category as of 31 December 2025
bermasalah pada tanggal 31 Desember 2025 and 2024 are amounted to Rp9,259,663 and
dan 2024 masing-masing sebesar Rp9,772,649, respectively.
Rp9.259.663 dan Rp9.772.649.
489
Page 1504
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards. (continued)
Indonesia. (lanjutan)
k. Kredit yang Diberikan dan Piutang/ k. Loans and Sharia Receivables/Financing
Pembiayaan Syariah (lanjutan) (continued)
2. Kredit yang direstrukturisasi (lanjutan) 2. Restructured loans (continued)
Grup telah melakukan restrukturisasi kredit The Group has restructured loans for debtors
untuk debitur yang terdampak pandemi Covid- affected by the Covid-19 pandemic in
19 sesuai dengan POJK accordance with POJK No. 11/POJK.03/2020
No. 11/POJK.03/2020 tentang “Stimulus regarding "National Economic Stimulus as a
Perekonomian Nasional Sebagai Kebijakan Countercyclical Policy for the Impact of the
Countercyclical Dampak Penyebaran Spread of the 2019 Coronavirus Disease"
Coronavirus Disease 2019” tanggal dated 13 March 2020 as amended twice by
13 Maret 2020 sebagaimana telah diubah dua POJK No. 48/POJK.03/2020 regarding
kali melalui POJK No. 48/POJK.03/2020 "National Economic Stimulus as a
tentang “Stimulus Perekonomian Nasional Countercyclical Policy for the Impact of the
Sebagai Kebijakan Countercyclical Dampak Spread of the 2019 Coronavirus Disease"
Penyebaran Coronavirus Disease 2019” dated 1 December 2020 and POJK
tanggal 1 Desember 2020 dan POJK No. 17/POJK.03/2021 regarding Second
No. 17/POJK.03/2021 tentang Perubahan Amendment of POJK No. 11/POJK/03/2020
Kedua Atas POJK Nomor 11/POJK.03/2020 regarding “National Economic Stimulus as
tentang “Stimulus Perekonomian Nasional Countercyclical for the Impact of the Spread of
Sebagai Kebijakan Countercyclical Dampak 2019 Coronavirus Disease” dated
Penyebaran Coronavirus Disease 2019” 10 September 2021.
tanggal 10 September 2021.
3. Batas Maksimum Pemberian Kredit (BMPK) 3. Legal Lending Limit (LLL)
Pada tanggal 31 Desember 2025 dan 2024, Regarding the Legal Lending Limit (LLL) on
Bank tidak melanggar dan melampaui 31 December 2025 and 2024, the Bank did not
ketentuan BMPK untuk pihak terkait dan pihak violate and exceeded the LLL provisions for
tidak terkait. BMPK dihitung sesuai dengan related parties and non-related parties. LLL is
POJK No. 38/POJK.03/2019 tanggal calculated in accordance with POJK
19 Desember 2019 tentang Perubahan Atas No. 38/POJK.03/2019 dated 19 December
POJK No. 32/POJK.03/2018 tentang Batas 2019 regarding Legal Lending Limits for
Maksimum Pemberian Kredit dan Penyediaan Commercial Banks as amended by POJK
Dana Besar Bagi Bank Umum. No. 32/POJK.03/2018 regarding Legal Lending
Limits of Loans Disbursement and Large
Funding for Commerical Banks.
490
Page 1505
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards. (continued)
Indonesia. (lanjutan)
k. Kredit yang Diberikan dan Piutang/ k. Loans and Sharia Receivables/Financing
Pembiayaan Syariah (lanjutan) (continued)
4. Ikhtisar kredit yang diberikan dan 4. Summary of non-performing loans and sharia
piutang/pembiayaan syariah bermasalah receivables/financing based on economic
berdasarkan sektor ekonomi dan minimum sector and the minimum allowance for loans
penyisihan kerugian kredit yang diberikan dan and sharia receivables/financing impairment
piutang/pembiayaan syariah bermasalah losses are as follows:
adalah sebagai berikut:
Kredit bermasalah
(berdasarkan Peraturan
Otoritas Jasa Keuangan)/
Non-performing loans Minimum penyisihan kerugian/
(based on Financial Services Minimum allowance for
Authority Regulations) impairment losses
31 Desember/31 December 31 Desember/31 December
2025 2024 2025 2024
Rupiah Rupiah
Industri 2.666.101 3.246.285 2.519.277 3.014.969 Manufacturing
Perdagangan, restoran, Trading, restaurant,
dan hotel 2.296.438 2.018.044 1.651.900 1.332.025 and hotel
Tambang 1.554.675 1.541.331 1.547.981 1.539.264 Mining
Pertanian 1.282.934 1.296.467 1.106.596 1.094.496 Agriculture
Konstruksi 292.489 441.851 282.242 413.157 Construction
Jasa dunia usaha 365.514 427.809 268.358 318.554 Business service
Pengangkutan, Transportation,
pergudangan, dan warehouse, and
komunikasi 222.793 145.450 174.361 119.009 communications
Jasa sosial 140.697 91.684 98.591 57.456 Social services
Listrik, gas, dan air 3.875 16.640 3.615 16.119 Electricity, gas, and water
Lain-lain 10.269.585 7.250.671 7.698.402 4.830.780 Others
19.095.101 16.476.232 15.351.323 12.735.829
Mata uang asing Foreign currencies
Industri 1.157.856 1.388.124 1.157.856 1.388.124 Manufacturing
Listrik, gas, dan air 159.884 164.881 23.983 24.732 Electricity, gas, and water
Lain-lain - 96 - 96 Others
1.317.740 1.553.101 1.181.839 1.412.952
Total 20.412.841 18.029.333 16.533.162 14.148.781 Total
5. Rasio kredit bermasalah 5. Ratio of non-performing loans
Rasio kredit bermasalah Bank Mandiri dan The ratio of non-performing loans of Bank
Entitas Anak secara gross (sebelum dikurangi Mandiri and its Subsidiaries on a gross basis
cadangan kerugian penurunan nilai) pada (before deducted with allowance for impairment
tanggal 31 Desember 2025 dan 2024 masing- losses) as of 31 December 2025 and 2024 were
masing sebesar 1,13% dan 1,12% (rasio untuk 1.13% and 1.12%, respectively (the ratios for
Bank Mandiri saja masing-masing 0,96% dan Bank Mandiri only were 0.96% and 0.97% as of
0,97%, masing-masing pada tanggal 31 December 2025 and 2024, respectively).
31 Desember 2025 dan 2024).
491
Page 1506
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards. (continued)
Indonesia. (lanjutan)
k. Kredit yang Diberikan dan Piutang/ k. Loans and Sharia Receivables/Financing
Pembiayaan Syariah (lanjutan) (continued)
5. Rasio kredit bermasalah (lanjutan) 5. Ratio of non-performing loans (continued)
Rasio kredit bermasalah Bank Mandiri dan The ratio of non-performing loans of Bank
Entitas Anak secara neto pada tanggal Mandiri and its Subsidiaries on a net basis as of
31 Desember 2025 dan 2024 masing-masing 31 December 2025 and 2024 were 0.43% and
sebesar 0,43% dan 0,37% (rasio untuk Bank 0.37%, respectively (the ratios for Bank Mandiri
Mandiri saja sebesar 0,40% dan 0,33%, only were 0.40% and 0.33%, as of
masing-masing pada tanggal 31 Desember 31 December 2025 and 2024, respectively). The
2025 dan 2024). Saldo kredit bermasalah Bank balance of non-performing loans of Bank
Mandiri dan Entitas Anak termasuk piutang Mandiri and its Subsidiaries included consumer
pembiayaan konsumen dan investasi bersih financing receivables and net investment
dalam sewa pembiayaan dari Entitas Anak. finance leases from the Subsidiaries.
Perhitungan rasio kredit bermasalah Bank The calculation of non-performing loans ratio for
Mandiri dan Entitas Anak pada tanggal Bank Mandiri and its Subsidiaries as of
31 Desember 2025 dan 2024 sesuai dengan 31 December 2025 and 2024 are in accordance
Surat Edaran Otoritas Jasa Keuangan with Financial Services Authority Circular Letter
(SEOJK) No. 9/SEOJK.03/2020 tanggal No. 9/SEOJK.03/2020 dated 30 June 2020
30 Juni 2020 tentang Transparansi dan which is calculated from the loan amount,
Publikasi Laporan Bank Umum Konvensional, excluding loan to other banks amounted to
dihitung atas dasar jumlah kredit tidak Rp6,243,669 and Rp7,769,438 as of
termasuk kredit yang diberikan pada bank lain 31 December 2025 and 2024, respectively.
sebesar Rp6.243.669 dan Rp7.769.438
masing-masing pada tanggal 31 Desember
2025 dan 2024.
6. Kredit program pemerintah 6. Government program loans
Kredit program pemerintah terdiri dari kredit Government program loans consists of
investasi, kredit modal kerja permanen, kredit investment loans, permanent working capital
modal kerja dan KPR Sejahtera Fasilitas loans, working capital loans and KPR Sejahtera
Likuiditas Pembiayaan Perumahan (“FLPP”), Liquidity Facility of House Financing (“FLPP”)
dimana Pemerintah dapat menyediakan which can be partially and/or fully funded by the
sebagian dan/atau keseluruhan dananya. Government.
Dalam rangka percepatan Pemulihan Ekonomi In order to accelerate National Economic
Nasional pada tahun 2020, Bank berpartisipasi Recovery Program in 2020, the Bank
dalam penyaluran kredit program Pemulihan participates in lending in the National Economic
Ekonomi Nasional (“PEN”) sesuai dengan Recovery (“PEN”) program in accordance with
Peraturan Menteri Keuangan No. Ministry of Finance Regulation No.
70/PMK.05/2020 yang selanjutnya 70/PMK.05/2020 which was subsequently
diperbaharui dengan PMK updated with PMK
No. 104/PMK.05/2020 tanggal 6 Agustus No. 104/PMK.05/2020 dated 6 August 2020.
2020.
492
Page 1507
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards. (continued)
Indonesia. (lanjutan)
k. Kredit yang Diberikan dan Piutang/ k. Loans and Sharia Receivables/Financing
Pembiayaan Syariah (lanjutan) (continued)
6. Kredit program pemerintah (lanjutan) 6. Government program loans (continued)
Program penyaluran kredit dalam rangka PEN The loans disbursement program of PEN,
tersebut bersumber dari penempatan uang funded from the Government's placement
negara kepada perbankan salah satunya di which one of them is in PT Bank Mandiri
PT Bank Mandiri (Persero) Tbk, dalam bentuk (Persero) Tbk, in the form of time deposits with
deposito dengan tenor 3 bulan sebesar 3 months tenor contract amounted to
Rp10.000.000 pada tanggal 25 Juni 2020. Rp10,000,000 on 25 June 2020. The
Dana Pemerintah tersebut telah disalurkan Government Fund has been distributed in form
dalam bentuk kredit sebesar Rp39.043.255 of loan amounted to Rp39,043,255 until
sampai dengan tanggal jatuh tempo deposito maturity date of time deposit on 25 September
pada 25 September 2020, dan selanjutnya 2020 and after that the funds was returned to
dana dikembalikan ke Pemerintah. the Government.
Berdasarkan evaluasi dan proposal PT Bank Based on PT Bank Mandiri (Persero) Tbk’s
Mandiri (Persero) Tbk, dan sesuai Peraturan evaluation and proposal, and in accordance to
Menteri Keuangan No. 104/PMK.05/2020, PMK No. 104/PMK.05/2020, the Government
Pemerintah melakukan Penempatan Dana conducted the Phase II of Placement of
Pemerintah Tahap II kepada perbankan salah Government Funds to banks, one of which was
satunya PT Bank Mandiri (Persero) Tbk, dalam PT Bank Mandiri (Persero) Tbk, in form
bentuk deposito dengan tenor 110 hari, of time deposit with placement period of
sebesar Rp15.000.000 pada tanggal 110 days, amounted to Rp15,000,000 on
25 September 2020, yang telah disalurkan 25 September 2020, and the funds has been
dalam bentuk kredit akumulatif sebesar distributed in form of loan with accumulative
Rp66.634.884 sampai dengan tanggal jatuh amounted to Rp66,634,884 until maturity date
tempo deposito pada 13 Januari 2021. of time deposit on 13 January 2021. The
Penempatan Dana Pemerintah Tahap II Governments placement Phase II has ended
tersebut telah berakhir dan telah dikembalikan and the fund was returned to Government on
kepada Pemerintah pada tanggal 13 Januari 13 January 2021.
2021.
Bank Mandiri juga berperan aktif dalam Bank Mandiri also plays an active role in
penyaluran kredit dengan penjaminan kredit lending with Micro, Small and Medium
UMKM dari Pemerintah sesuai PMK Enterprises (“MSME”) loan guarantees from
No. 71/PMK.08/2020 tanggal 23 Juni 2020. the Government in accordance with PMK
Penjaminan Pemerintah melalui badan usaha No. 71/PMK.08/2020 dated 23 June 2020.
penjaminan, yaitu melalui PT Jaminan Kredit Government guarantees are through guarantee
Indonesia dan PT Asuransi Kredit Indonesia. business entities, which are through
Hingga 30 November 2021, penyaluran kredit PT Jaminan Kredit Indonesia and PT Asuransi
UMKM dengan penjaminan kredit dari Kredit Indonesia. As of 30 November 2021,
pemerintah ini disalurkan kepada 13.352 MSME loan disbursement with loan guarantees
debitur UMKM dengan nilai pencairan kredit from the government was distributed to 13,352
sebesar Rp2,84 triliun. MSME debtors with a loan disbursement value
of Rp2.84 trillion.
493
Page 1508
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards. (continued)
Indonesia. (lanjutan)
k. Kredit yang Diberikan dan Piutang/ k. Loans and Sharia Receivables/Financing
Pembiayaan Syariah (lanjutan) (continued)
6. Kredit program pemerintah (lanjutan) 6. Government program loans (continued)
Pada tahun 2022, program penjaminan In 2022, the MSME loan guarantee program
kredit UMKM dari pemerintah tersebut from the government will continue its
dilanjutkan penyalurannya sesuai PMK distribution in accordance with PMK
No. 28/PMK.08/2022 tanggal 30 Maret 2022. No. 28/PMK.08/2022 dated 30 March 2022.
Hingga 31 Desember 2022, penyaluran kredit Until 31 December 2022, MSME loan
UMKM dengan penjaminan kredit dari distribution with loan guarantees from the
pemerintah ini disalurkan kepada 3.030 debitur government is distributed to 3,030 MSME
UMKM dengan nilai pencairan kredit sebesar debtors with a value of loan disbursement of
Rp148,66 miliar. Rp148.66 billion.
l. Piutang Pembiayaan Konsumen l. Consumer Financing Receivables
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Lancar 37.988.114 38.852.457 Current
Dalam perhatian khusus 2.065.884 2.174.092 Special mention
Kurang lancar 138.255 214.525 Substandard
Diragukan 190.304 215.860 Doubtful
Macet 480.643 116.372 Loss
Total 40.863.200 41.573.306 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.049.570) (934.353 ) impairment losses
Neto 39.813.630 40.638.953 Net
m. Investasi Bersih dalam Sewa Pembiayaan m. Net Investment Finance Leases
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Lancar 3.906.449 5.335.749 Current
Dalam perhatian khusus 162.179 390.418 Special mention
Kurang lancar 8.391 9.340 Substandard
Diragukan 12.117 12.563 Doubtful
Macet 64.604 9.006 Loss
Total 4.153.740 5.757.076 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (134.987) (103.337 ) impairment losses
Neto 4.018.753 5.653.739 Net
494
Page 1509
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards. (continued)
Indonesia. (lanjutan)
n. Tagihan Akseptasi n. Acceptance Receivables
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Lancar 8.085.682 9.308.408 Current
Dalam perhatian khusus 2.596 5.457 Special mention
8.088.278 9.313.865
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (26.015) (31.340 ) impairment losses
Neto 8.062.263 9.282.525 Net
o. Penyertaan Saham o. Investments in Shares
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Lancar 2.346.353 2.416.779 Current
Macet 1.955 1.955 Loss
Total 2.348.308 2.418.734 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.986) (1.986 ) impairment losses
Neto 2.346.322 2.416.748 Net
p. Estimasi Kerugian Atas Komitmen dan p. Estimated Losses on Commitments and
Kontinjensi Contingencies
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Lancar 350.683.484 262.953.576 Current
Dalam perhatian khusus 1.082.083 1.134.720 Special mention
Kurang lancar 1.344 493 Substandard
Diragukan 2.139 1.442 Doubtful
Macet 39.391 6.972 Loss
Total 351.808.441 264.097.203 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (895.791) (1.114.013) impairment losses
Komitmen dan Commitments and
kontinjensi - neto 350.912.650 262.983.190 contingencies - neto
495
Page 1510
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards. (continued)
Indonesia. (lanjutan)
q. Rasio Aset Produktif Bermasalah, Rasio q. Non-Performing Earning Assets Ratio,
Pemenuhan Cadangan Kerugian Penurunan Allowance for Impairment Losses on Earning
Nilai Aset Produktif, dan Rasio Kredit Usaha Assets Fulfillment Ratio, and Micro and Small
Mikro dan Kecil Business Loans Ratio
Rasio aset produktif bermasalah terhadap jumlah Non-performing earning assets to total earning
aset produktif (termasuk Rekening Administratif) assets ratio (including Administrative Accounts) as
pada tanggal 31 Desember 2025 dan 2024 (Bank of 31 December 2025 and 2024 (Bank Mandiri
Mandiri saja) adalah masing-masing sebesar only) are 0.67% and 0.67%,respectively. For Non-
0,67% dan 0,67%. Untuk rasio kredit bermasalah Performing Loan (NPL) ratio refer to Note 65.k.5.
lihat Catatan 65.k.5.
Rasio jumlah cadangan kerugian penurunan nilai The ratio of total allowance for impairment losses
aset produktif dibentuk oleh Bank Mandiri pada on earning assets provided by Bank Mandiri as of
tanggal 31 Desember 2025 dan 2024 terhadap 31 December 2025 and 2024 compared to the
jumlah minimum cadangan kerugian penurunan minimum allowance for impairment losses on
nilai aset produktif sesuai dengan ketentuan earning assets according to regulatory regulations
regulator pada tanggal 31 Desember 2025 dan as of 31 December 2025 and 2024 are 110.31%
2024 masing-masing sebesar 110,31% dan and 135.06%, respectively.
135,06%.
Rasio aset produktif bermasalah terhadap jumlah The ratio of non-performing earning assets to total
aset produktif (termasuk Rekening Administratif) earning assets (including Administrative Accounts)
dan rasio jumlah cadangan kerugian penurunan and the ratio of total allowance for impairment
nilai aset produktif dihitung sesuai dengan SEOJK losses on earning assets is calculated in
No. 9/SEOJK.03/2020 tanggal 30 Juni 2020 accordance with SEOJK No. 9/SEOJK.03/2020
tentang Transparansi dan Publikasi Laporan Bank dated 30 June 2020 concerning Transparency and
Umum Konvensional. Publication of Conventional Commercial Bank
Reports.
Rasio kredit usaha mikro dan kecil terhadap The ratio of small-scale and micro business loans
jumlah kredit yang diberikan Bank Mandiri pada to total loans provided by Bank Mandiri as of
tanggal 31 Desember 2025 dan 2024 masing- 31 December 2025 and 2024 are 7.72% and 8.10%,
masing sebesar 7,72% dan 8,10%. respectively.
r. Manajemen risiko r. Risk management
1) Risiko pasar dan risiko likuiditas 1) Market risk and liquidity risk
Manajemen risiko likuiditas Liquidity risk management
Pada tanggal 31 Desember 2025, RIM Bank As of 31 December 2025, the Banks’s RIM is
Mandiri saja sebesar 84,52%. Pada tanggal 84.52%. As of 31 December 2025, the Bank’s
31 Desember 2025, LCR Bank Mandiri saja LCR is 137.40%. As of 31 December 2025, the
sebesar 137,40%. Pada tanggal Bank’s NSFR is 109.95%.
31 Desember 2025, NSFR Bank Mandiri saja
sebesar 109,95%.
496
Page 1511
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by applicable regulations and is not
yang berlaku dan bukan/tidak merupakan informasi information required by Indonesian Accounting
yang dipersyaratkan oleh Standar Akuntansi Standards. (continued)
Indonesia. (lanjutan)
r. Manajemen risiko (lanjutan) r. Risk Management (continued)
2) Risiko operasional 2) Operational risk
Managing risk through capital Managing risk through capital
Hasil perhitungan dari beban modal risiko The result of calculation of operational risk
operasional Bank Mandiri (Bank Mandiri saja) capital charges for Bank Mandiri (Bank Only) as
pada tanggal 31 Desember 2025 adalah of 31 December 2025 amounted to
sebesar Rp5.161.466 sedangkan secara Rp5,161,466 while for consolidation (Bank
konsolidasian (Bank Mandiri dengan Entitas Mandiri and its Subsidiaries) amounted to
Anak) adalah sebesar Rp6.532.494. Rp6,532,494. Based on these operational risk
Berdasarkan nilai beban modal risiko capital charges values, RWA for operational risk
operasional tersebut, nilai ATMR risiko as of 31 December 2025 amounted to
operasional pada tanggal 31 Desember 2025 Rp64,518,330 (Bank Only) and Rp81,656,177
adalah sebesar Rp64.518.330 (Bank Mandiri (consolidated).
saja) dan Rp81.656.177 (konsolidasian).
66. ASET DAN LIABILITAS DIKUASAI UNTUK DIJUAL 66. ASSETS AND LIABILITIES HELD FOR SALE
Kelompok aset dan liabilitas dalam laporan posisi Group of assets and liabilities in the consolidated
keuangan konsolidasian yang diklasifikasikan sebagai statement of financial position which classified as assets
aset dan liabilitas yang dikuasai untuk dijual and liabilities held for sale are assets and liabilities from
merupakan aset dan liabilitas dari PT Mandiri PT Mandiri Manajemen Investasi (MMI) in relation to Bank
Manajemen Investasi (MMI) sehubungan dengan Mandiri’s intention through its Subsidiary, PT Mandiri
intensi Bank Mandiri melalui Entitas Anak, PT Mandiri Sekuritas to transfer its 99.93% of its ownership in MMI to
Sekuritas untuk mengalihkan 99,93% kepemilikan the shareholders of Bank Mandiri within the next 12 month
saham di MMI kepada pemegang saham Bank Mandiri period. Details of those assets and liabilities held for sale
dalam periode 12 bulan kedepan. Rincian aset dan are as follows:
liabilitas yang dikuasai untuk dijual tersebut adalah
sebagai berikut:
31 Desember 2025/
31 December 2025
ASET*) ASSETS*)
Kas 14 Cash
Giro pada bank lain 4.879 Current accounts with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 64.007 and other banks
Efek-efek 69.108 Marketable securities
Biaya dibayar dimuka 6.887 Prepaid expenses
Pajak dibayar dimuka 1.627 Prepaid taxes
Aset tetap 75.686 Fixed assets
Dikurangi: akumulasi penyusutan (44.984) Less: accumulated depreciation
Aset takberwujud 7.419 Intangible assets
Dikurangi: akumulasi amortisasi (6.420) Less: accumulated amortisation
*)
Setelah eliminasi transaksi intragroup After elimination of intercompany transactions *)
497
Page 1512
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
66. ASET DAN LIABILITAS DIKUASAI UNTUK DIJUAL 66. ASSETS AND LIABILITIES HELD FOR SALE
Rincian aset dan liabilitas yang dikuasai untuk dijual Details of those assets and liabilities held for sale are as
tersebut adalah sebagai berikut: (lanjutan) follows: (continued)
31 Desember 2025/
31 December 2025
ASET*) (lanjutan) ASSETS*) (continued)
Aset lain-lain 66.099 Other assets
Aset pajak tangguhan - neto 9.452 Deferred tax assets - net
TOTAL ASET 253.774 TOTAL ASSETS
*) *)
Setelah eliminasi transaksi intragroup After elimination of intercompany transactions
LIABILITAS LIABILITIES
Utang pajak 5.967 Taxes payable
Liabilitas imbalan kerja 49.474 Employee benefit liabilities
Liabilitas lain-lain 72.031 Other liabilities
TOTAL LIABILITAS 127.472 TOTAL LIABILITIES
67. STANDAR AKUNTANSI YANG TELAH DISAHKAN 67. ISSUED ACCOUNTING STANDARDS THAT ARE
NAMUN BELUM BERLAKU EFEKTIF NOT YET EFFECTIVE.
Amendemen dan penyesuaian Pernyataan Standar Amendments and improvements to the Statements of
Akuntansi Keuangan (PSAK) dan Interpretasi Standar Financial Accounting Standards (SFAS) and
Akuntansi Keuangan (ISAK) yang telah disahkan oleh Interpretations of Financial Accounting Standards (IFAS)
Dewan Standar Akuntansi Keuangan (DSAK) - Ikatan that have been issued by the Financial Accounting
Akuntan Indonesia (IAl), tetapi belum berlaku efektif Standards Board (FASB) of the Indonesian Institute of
untuk laporan keuangan tahun berjalan diungkapkan di Accountants (IAI), but are not yet effective for the current
bawah ini. Grup bermaksud untuk menerapkan financial year, are disclosed below. The Group intends to
amendemen dan penyesuaian PSAK dan ISAK adopt such amendments and improvements to SFAS and
tersebut, jika dipandang relevan, saat telah menjadi IFAS, where relevant, when they become effective.
efektif.
PSAK berlaku untuk tahun buku yang mulai sejak SFAS that will become effective for annual period
1 Januari 2026 dan penerapan dini diperbolehkan: beginning 1 January 2026 and early adoption is
permitted:
a. Amandemen PSAK 109 “Instrumen Keuangan”. a. Amendment to SFAS 109 “Financial Instruments”.
Amendemen ini menambahkan dan This amendment adds to and clarify the
mengklarifikasi ketentuan dalam PSAK 109 terkait requirements in SFAS 109 relating to the
penghentian pengakuan liabilitas keuangan, serta derecognition of financial liabilities and clarify the
mengklarifikasi penilaian karakteristik arus kas assessment of cash flow characteristics for financial
untuk aset keuangan dengan fitur ESG-linked, assets with ESG-linked features, financial assets
aset keuangan dengan fitur non-recourse, dan with non-recourse features, and contractually linked
instrumen yang terikat secara kontraktual seperti instruments such as tranches.
tranche.
498
Page 1513
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
67. STANDAR AKUNTANSI YANG TELAH DISAHKAN 67. ISSUED ACCOUNTING STANDARDS THAT ARE
NAMUN BELUM BERLAKU EFEKTIF (lanjutan) NOT YET EFFECTIVE (continued)
PSAK berlaku untuk tahun buku yang mulai sejak SFAS that will become effective for annual period
1 Januari 2026 dan penerapan dini diperbolehkan: beginning 1 January 2026 and early adoption is
(lanjutan) permitted: (continued)
b. Amandemen PSAK 107 “Instrumen Keuangan: b. Amendment to SFAS 107 “Financial Instruments:
Pengungkapan tentang Klasifikasi dan Disclosures on Classification and Measurement of
Pengukuran Instrumen Keuangan”. Financial Instruments”.
Amendemen ini mengubah ketentuan terkait The amendment revises the disclosure requirements
persyaratan pengungkapan investasi pada for investments in equity instruments measured at
instrumen ekuitas yang diukur pada nilai wajar fair value through other comprehensive income and
melalui penghasilan komprehensif lain dan introduce additional requirements for financial
menambah ketentuan terkait instrumen keuangan instruments with contractual terms that modify the
dengan persyaratan kontraktual yang mengubah timing or amount of contractual cash flows.
waktu atau jumlah arus kas kontraktual.
PSAK berlaku untuk tahun buku yang mulai sejak SFAS that will become effective for annual period
1 Januari 2027 dan penerapan dini diperbolehkan: beginning 1 January 2027 and early adoption is
permitted:
PSAK 118 “Penyajian dan Pengungkapan dalam SFAS 118 “Presentation and Disclosure in Financial
dalam Laporan Keuangan”. Statements”.
PSAK ini akan menggantikan PSAK 201 “Penyajian This SFAS will replace SFAS 201 “Presentation in
Laporan Keuangan” yang menyebabkan perubahan Financial Statements” resulting in changes to the
pada struktur penyajian laporan laba rugi dimana presentation structure of the income statement, requiring
mensyaratkan penyajian subtotal laba/(rugi) operasi, the presentation of subtotal profit/(loss) from operations,
laba/(rugi) sebelum pendanaan dan pajak penghasilan, profit/(loss) before financing and income tax, as well as
serta laba/(rugi). Selanjutnya, penghasilan dan beban profit/(loss). Moreover, income and expenses to be
untuk diklasifikasikan ke dalam kategori operasi, classified into operating, investing and financing
investasi, dan pendanaan, serta pajak penghasilan dan categories, as well as income tax and discontinued
operasi yang dihentikan. Selain itu, PSAK ini juga operations. In addition, this SFAS also regulates the
mengatur mengenai pengungkapan ukuran kinerja disclosure of management-defined performance
tetapan manajemen (UKTM) dengan tujuan measures (MPMs) with the aim of communicating
mengomunikasikan pandangan manajemen atas management's views on the overall financial
aspek kinerja keuangan perusahaan secara performance of the company.
keseluruhan.
Grup sedang mengevaluasi dampak dari Pernyataan The Group is currently evaluating the impact of the
Standar Akuntansi Keuangan dan Interpretasi Standar Statements of Financial Accounting Standards and the
Akuntansi Keuangan tersebut dan belum menentukan Interpretations of Financial Accounting Standards and
dampaknya terhadap laporan keuangan konsolidasian has not yet determined their impact on the Group’s
Grup. consolidated financial statements.
499
Page 1514
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. PERISTIWA SETELAH TANGGAL LAPORAN 68. SUBSEQUENT EVENT
a) Pengalihan saham Bank Mandiri milik a) The transfer of Bank Mandiri’s shares held by PT
PT Danantara Asset Management (Persero) Danantara Asset Management (Persero) to the
kepada Badan Pengaturan Badan Usaha Milik State-Owned Enterprises Regulatory Authority
Negara
Berdasarkan Surat Keterangan Kepemilikan Based on the Share Ownership Certificate
Saham No. DE/I/26-0251 tanggal 7 Januari 2026 No. DE/I/26-0251 dated 7 January 2026 issued by
dari PT Datindo Entrycom selaku Biro PT Datindo Entrycom in its capacity as Bank
Administrasi Efek Bank Mandiri, pada tanggal Mandiri’s Share Registrar, as of 7 January 2026
7 Januari 2026 telah tercatat pengalihan there has been a recorded transfer of ownership of
kepemilikan 485.333.332 Saham Seri B 485,333,332 Series B Shares of the Company,
Perseroan atau 0,52 % (nol koma lima puluh dua representing 0.52% (zero point fifty-two percent) of
persen) dari seluruh saham yang telah the total issued and fully paid shares of the
dikeluarkan dan disetor penuh Perseroan milik Company, from PT Danantara Asset Management
PT Danantara Assets Management (Persero) (Persero) (‘DAM’) to the State-Owned Enterprises
(‘DAM’) kepada Badan Pengatur Badan Usaha Regulatory Authority (‘BP BUMN’).
Milik Negara (‘BP BUMN’).
Pelaksanaan transaksi pengalihan saham The implementation of the share transfer
dilakukan dengan penandatanganan Perjanjian transaction was carried out through the execution of
Pengalihan Saham Milik Negara Republik the Agreement on the Transfer of Shares Owned by
Indonesia Berupa Saham Seri B Pada BUMN the Government of the Republic of Indonesia in the
Kepada Badan Pengaturan Badan Usaha Milik Form of Series B Shares in State-Owned
Negara No. PERJ-1/BPU/01/2026 dan Enterprises to the State-Owned Enterprises
No. LGL1.001/PERJ/DI-DAM.DO/2026 tanggal Regulatory Authority No. PERJ-1/BPU/01/2026 and
5 Januari 2026 antara Kepala BP BUMN dan No. LGL1.001/PERJ/DI-DAM.DO/2026, dated
DAM. 5 January 2026, entered into between the Head of
BP BUMN and DAM.
Dengan terdapatnya pengalihan tersebut, BP As a result of such transfer, the BP BUMN holds 1%
BUMN memiliki saham Bank Mandri sebesar 1% (one percent) of the State’s total shareholding in
(satu persen) dari jumlah kepemilikan Negara Bank Mandiri, through the BP BUMN and DAM. The
melalui BP BUMN dan DAM dalam Perseroan. transfer of shares owned by the Government of the
Pengalihan saham milik Negara RI tersebut Republic of Indonesia constitutes the
merupakan pelaksanaan peraturan perundang- implementation of prevailing laws and regulations,
undangan, yaitu UU No. 16 Tahun 2025 tentang namely Law No. 16 of 2025 concerning the Fourth
Perubahan Keempat atas UU No. 16 Tahun 2025 Amendment to Law No. 19 of 2003 on State-Owned
tentang Perubahan Keempat atas UU No. 19 Enterprises, dated 6 October 2025.
Tahun 2003 tentang Badan Usaha Milik Negara
tanggal 6 Oktober 2025.
b) Penghentian pengendalian Bank Mandiri atas b) Termination of Bank Mandiri’s control on Bank
Bank Syariah Indonesia Sharia Indonesia
Pada tanggal 22 Desember 2025, BSI, entitas On 22 December 2025, BSI, a subsidiary,
anak, telah menyelenggarakan Rapat Umum conducted an Extraordinary General Meeting of
Pemegang Saham Luar Biasa (“RUPSLB”), Shareholders (“EGMS”), one of the principal agenda
dengan salah satu agenda RUPSLB tersebut items of EGMS was the approval of amendments to
berupa persetujuan Anggaran Dasar (“AD”) BSI BSI’s the Articles of Association (“AoA”) to align with
dalam rangka penyesuaian terhadap UU BUMN. the State-Owned Enterprises Law.
500
Page 1515
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. PERISTIWA SETELAH TANGGAL LAPORAN 68. SUBSEQUENT EVENTS (continued)
(lanjutan)
b) Penghentian pengendalian Bank Mandiri atas b) Termination of Bank Mandiri’s control on Bank
Bank Syariah Indonesia (lanjutan) Sharia Indonesia (continued)
Dalam rangka penyesuaian tata kelola atas In order to align the governance framework of the
pengelolaan BSI, perubahan AD BSI tersebut supervision of BSI, the amendment to AoA was
ditindaklanjuti dengan Surat No. S-55/BP/01/2026 subsequently followed up by a letter No. S-
tanggal 27 Januari 2026 dari Badan Pengaturan 55/BP/01/2026 dated 27 January 2026 from the
BUMN (dahulu Kementerian BUMN) selaku Wakil State Owned Enterprises Governance (formerly
Pemerintah Negara Republik Indonesia (‘BP Ministry of State-Owned Enterprises), acting as the
BUMN’) sebagai Pemegang Saham Seri A Representative of the Government of the Republic
Dwiwarna pada BSI dengan detail sebagai of Indonesia (‘BP BUMN’), as a holder of Series A
berikut: Dwiwarna Shares in BSI, with the following details:
i) Pencabutan Surat Kuasa Khusus (‘SKK’) No. i) Revocation of the Special Power of Attorney
SKK-43/MBU/06/2022 tanggal 24 Juni 2022 No. SKK-43/MBU/06/2022 dated 24 June 2022
dari BP BUMN kepada Bank untuk melakukan granted by BP BUMN to the Bank, authorizing
sejumlah tindakan yang menjadi kewenangan the Bank to carry out actions constituting the
dan/atau hak Pemegang Saham Seri A authority and/or right of the holder of Series A
Dwiwarna pada BSI; dan Dwiwarna Shares in BSI; and
ii) Pemberian Surat Kuasa Khusus kepada ii) Granting of a Special Power of Attorney to
PT Danantara Asset Management (Persero) PT Danantara Asset Management (Persero)
(‘DAM’) selaku Holding Operasional BUMN (‘DAM’), as the Operational Holding of Sate-
berdasarkan UU BUMN, terkait pengalihan Owned Enterprises pursuant to the State-
sejumlah tindakan yang menjadi kewenangan Owned Enterprises Law, in relation to the
dan atau hak Pemegang Saham Seri A transfer of certain actions constituting the
Dwiwarna termasuk perubahan tata kelola authority and/or rights of Series A Dwiwarna
atas BSI sehubungan dengan SKK yang Shares including the changes of governance of
diberikan kepada DAM dari BP BUMN BSI in relation to the Special Power of Attorney
sebagai pemegang saham Seri A Dwiwarna given to DAM from the BP BUMN as a
BSI. shareholder of Series A Dwiwarna of BSI.
Pencabutan atas SKK yang diterima oleh Bank di The revocation of Special Power of Attorney
tanggal 27 Januari 2026 mengakibatkan received by the Bank on 27 January 2026 resulted
hilangnya pengendalian Bank atas BSI sesuai the Bank lost control over BSI in accordance with the
dengan kriteria dari standar akuntansi keuangan criteria of prevailing Indonesian financial accounting
yang berlaku di Indonesia. standards.
Bank tetap mempertahankan kepemilikan saham The Bank continues to hold 51.47% share
di BSI sebesar 51,47% dan memiliki pengaruh ownership in BSI and exercise a significant influence
signifikan atas BSI. over BSI.
c) Perubahan Susunan Keanggotaan Komite di c) Changes in the Composition of Committees
Bawah Dewan Komisaris Under the Board of Commissioners
Pada tanggal 27 Januari 2026 telah ditetapkan On 27 January 2026, there were changes to the
perubahan susunan keanggotaan Komite Audit, composition of the Audit Committee, Risk Oversight
Komite Pemantau Risiko, Komite Remunerasi Committee, Remuneration and Nomination
dan Nominasi dan Komite Tata Kelola Committee, and Integrated Governance Committee.
Terintegrasi, perubahan tersebut ditetapkan These changes were made based on the following
berdasarkan Keputusan Direksi sebagai berikut: Board of Directors’ Resolutions:
- KEP.DIR/006/2026 tentang Penetapan - KEP.DIR/006/2026 regarding the Appointment of
Keanggotaan Komite Audit. the Audit Committee Members.
- KEP.DIR/007/2026 tentang Penetapan - KEP.DIR/007/2026 regarding the Appointment of
Keanggotaan Komite Pemantau Risiko. the Risk Oversight Committee Members.
- KEP.DIR/008/2026 tentang Penetapan - KEP.DIR/008/2026 regarding the Appointment of
Keanggotaan Komite Tata Kelola the Integrated Governance Committee Members.
Terintegrasi.
- KEP.DIR/009/2026 tentang Penetapan - KEP.DIR/009/2026 regarding the Appointment of
Keanggotaan Komite Remunerasi dan the Remuneration and Nomination Committee
Nominasi. Members.
501
Page 1516
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. PERISTIWA SETELAH TANGGAL LAPORAN 68. SUBSEQUENT EVENTS (continued)
(lanjutan)
c) Perubahan Susunan Keanggotaan Komite di c) Changes in the Composition of Committees
Bawah Dewan Komisaris (lanjutan) Under the Board of Commissioners (continued)
Dengan adanya perubahan dimaksud, maka With the aforementioned changes, the composition
susunan keanggotaan Komite di bawah Dewan of the Committees under the Board of
Komisaris menjadi sebagai berikut: Commissioners is as follows:
1. Komite Audit 1. Audit Committee
- Zulkifli Zaini sebagai Ketua merangkap - Zulkifli Zaini as Chairman concurrently serving
Anggota*); as Member*);
- Mia Amiati sebagai Anggota; - Mia Amiati as Member;
- Bintoro K. Pardewo sebagai Anggota*); - Bintoro K. Pardewo as Member*);
- Rasyid Darajat sebagai Anggota (Pihak - Rasyid Darajat as Member (Independent Non-
Independen Non Komisaris); dan Commissioner); and
- Rubi Pertama sebagai Anggota (Pihak - Rubi Pertama as Member (Independent Non-
Independen Non Komisaris). Commissioner).
2. Komite Pemantau Risiko 2. Risk Oversight Committee
- Mia Amiati sebagai Ketua merangkap - Mia Amiati as Chairperson concurrently
Anggota; serving as Member;
- Zulkifli Zaini sebagai Anggota*); - Zulkifli Zaini as Member*);
- Rudy Salahuddin Ramto sebagai - Rudy Salahuddin Ramto as Member*);
Anggota*);
- Muhammad Yusuf Ateh sebagai Anggota; - Muhammad Yusuf Ateh as Member;
- Yuliot sebagai Anggota; - Yuliot as Member;
- Luky Alfirman sebagai Anggota*); - Luky Alfirman as Member*);
- Bintoro K. Pardewo sebagai Anggota*); - Bintoro K. Pardewo as Member*);
- Taufik Hidayat sebagai Anggota (Pihak - Taufik Hidayat as Member (Independent Non-
Independen Non Komisaris); dan Commissioner); and
- Caroline Halim sebagai Anggota (Pihak - Caroline Halim as Member (Independent Non-
Independen Non Komisaris). Commissioner).
*) Efektif setelah mendapat persetujuan dari Otoritas Jasa *) Effective upon obtaining approval from the Financial Services Authority
Keuangan atas Penilaian Kemampuan dan Kepatutan serta for the Fit and Proper Test and in compliance with the applicable laws
memenuhi peraturan perundang-undangan yang berlaku. and regulations.
502
Page 1517
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. PERISTIWA SETELAH TANGGAL LAPORAN 68. SUBSEQUENT EVENTS (continued)
(lanjutan)
c) Perubahan Susunan Keanggotaan Komite di c) Changes in the Composition of Committees
Bawah Dewan Komisaris (lanjutan) Under the Board of Commissioners (continued)
3. Komite Tata Kelola Terintegrasi 3. Integrated Governance Committee
- Mia Amiati sebagai Ketua merangkap - Mia Amiati as Chairperson concurrently
Anggota; serving as Member;
- Zulkifli Zaini sebagai Anggota*); - Zulkifli Zaini as Member*);
- Bintoro K. Pardewo sebagai Anggota*); - Bintoro K. Pardewo as Member*);
- Taufik Hidayat sebagai Anggota (Pihak - Taufik Hidayat as Member (Independent
Independen Non Komisaris); Non-Commissioner);
- Rasyid Darajat sebagai Anggota (Pihak - Rasyid Darajat as Member (Independent
Independen Non Komisaris); Non-Commissioner);
- Perwakilan Komisaris Independen PT Bank - Representative of the Independent
Mandiri Taspen**); Commissioner of PT Bank Mandiri Taspen**);
- Perwakilan Komisaris Independen - Representative of the Independent
PT Mandiri Sekuritas**); Commissioner of PT Mandiri Sekuritas**).
- Perwakilan Komisaris Independen PT AXA - Representative of the Independent
Mandiri Financial Services**); Commissioner of PT AXA Mandiri Financial
Services**);
- Perwakilan Komisaris Independen - Representative of the Independent
PT Mandiri Tunas Finance**); Commissioner of PT Mandiri Tunas
Finance**);
- Perwakilan Komisaris Independen - Representative of the Independent
PT Mandiri Utama Finance**); Commissioner of PT Mandiri Utama
Finance**);
- Perwakilan Komisaris Independen - Representative of the Independent
PT Mandiri Capital Indonesia**); Commissioner of PT Mandiri Capital
Indonesia**);
- Perwakilan Komisaris Independen PT Bank - Representative of the Independent
Syariah Indonesia (Persero) Tbk**); dan Commissioner of PT Bank Syariah Indonesia
(Persero) Tbk**); and
- Dewan Pengawas Syariah dari - Sharia Supervisory Board of Subsidiaries.
Perusahaan Anak.
4. Komite Remunerasi dan Nominasi 4. Remuneration and Nomination Committee
- Zulkifli Zaini sebagai Ketua merangkap - Zulkifli Zaini as Chairperson concurrently
Anggota*); serving as Member*);
- Rudy Salahuddin Ramto sebagai - Rudy Salahuddin Ramto as Member*);
Anggota*);
- Muhammad Yusuf Ateh sebagai Anggota; - Muhammad Yusuf Ateh as Member;
- Mia Amiati sebagai Anggota; - Mia Amiati as Member;
- Yuliot sebagai Anggota; - Yuliot as Member;
- Luky Alfirman sebagai Anggota*; - Luky Alfirman as Member*);
- Bintoro K. Pardewo sebagai anggota*; dan - Bintoro K. Pardewo as Member*); and
- SEVP/Group Head Human Capital sebagai - SEVP/Group Head of Human Capital as
Sekretaris merangkap anggota. Secretary concurrently serving as Member.
*) Efektif setelah mendapat persetujuan dari Otoritas Jasa *) Effective upon obtaining approval from the Financial Services Authority
Keuangan atas Penilaian Kemampuan dan Kepatutan serta for the Fit and Proper Test and in compliance with the applicable laws
memenuhi peraturan perundang-undangan yang berlaku. and regulations.
**) Menyesuaikan dengan Pejabat dari Perusahaan Anak terkait. **) Adjusted in accordance with the relevant officers of the Subsidiaries.
503
Page 1518
The original consolidated financial statements
included herein are in the Indonesian language.
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
69. INFORMASI KEUANGAN TERSENDIRI ENTITAS 69. PARENT ENTITY‘S SEPARATE FINANCIAL
INDUK INFORMATION
Informasi keuangan tersendiri Entitas Induk hanya The Parent Entity’s separate financial information only
menyajikan informasi laporan posisi keuangan tanggal presents information on the statements of financial
31 Desember 2025 dan 2024 dan laporan laba rugi dan position as of 31 December 2025 and 2024 and the
penghasilan komprehensif lain, laporan perubahan statements of profit or loss and other comprehensive
ekuitas dan laporan arus kas untuk tahun yang income, the statements of changes in equity and the
berakhir pada tanggal 31 Desember 2025 dan 2024, statements of cash flow for the year then ended
dan catatan atas investasi pada entitas anak disajikan 31 December 2025 and 2024, and notes on investments
dengan metode biaya. in subsidiaries presented using the cost method.
Laporan keuangan tersendiri Entitas Induk disajikan The Parent Entity’s separate financial statements are
pada halaman 505 - 516. presented on pages 505 - 516.
504
Page 1519
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENT OF FINANCIAL POSITION - PARENT
ENTITY
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
ASET ASSETS
Kas 24.868.663 23.325.843 Cash
Current accounts with
Giro pada Bank Indonesia 207.566.182 88.185.407 Bank Indonesia
Current accounts with
Giro pada bank lain other banks
Pihak berelasi 65.242 63.407 Related parties
Pihak ketiga 58.107.023 45.244.288 Third parties
58.172.265 45.307.695
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (9.833) (15.946) impairment losses
Neto 58.162.432 45.291.749 Net
Penempatan pada Placements with Bank
Bank Indonesia Indonesia and
dan bank lain other banks
Pihak berelasi 667.000 2.253.300 Related parties
Pihak ketiga 19.024.290 20.415.810 Third parties
19.691.290 22.669.110
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.499) (1.592) impairment losses
Neto 19.689.791 22.667.518 Net
Efek-efek Marketable securities
Pihak berelasi 10.299.554 12.943.046 Related parties
Pihak ketiga 70.882.293 31.556.942 Third parties
81.181.847 44.499.988
Ditambah: Add:
premi yang belum unamortised
diamortisasi, keuntungan - premiums, unrealised
bersih yang belum gains - net from increase
direalisasi dari kenaikan in fair value and
nilai wajar dan cadangan allowance for
kerugian penurunan nilai 535.460 203.526 impairment losses
Neto 81.717.307 44.703.514 Net
Obligasi pemerintah Government bonds
Pihak berelasi 219.792.906 221.138.442 Related parties
Tagihan lainnya - transaksi Other receivables - trade
perdagangan transactions
Pihak berelasi 6.598.004 6.905.328 Related parties
Pihak ketiga 23.631.110 22.705.939 Third parties
30.229.114 29.611.267
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.371.533) (1.376.265) impairment losses
Neto 28.857.581 28.235.002 Net
Tagihan atas efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali agreements to resell
Pihak berelasi 52.242 4.613 Related parties
Pihak ketiga 2.719.288 7.161.653 Third parties
Total 2.771.530 7.166.266 Total
505
Page 1520
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENT OF FINANCIAL POSITION - PARENT
(lanjutan) ENTITY (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
ASET (lanjutan) ASSETS (continued)
Tagihan derivatif Derivative receivables
Pihak berelasi 3.029.980 2.948.995 Related parties
Pihak ketiga 4.213.869 4.767.505 Third parties
Total 7.243.849 7.716.500 Total
Kredit yang diberikan Loans
Pihak berelasi 387.762.912 272.166.019 Related parties
Pihak ketiga 1.109.345.752 1.038.613.383 Third parties
1.497.108.664 1.310.779.402
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (36.284.414) (38.257.611) impairment losses
Neto 1.460.824.250 1.272.521.791 Net
Tagihan akseptasi Acceptance receivables
Pihak berelasi 1.088.384 1.570.763 Related parties
Pihak ketiga 6.344.900 7.590.959 Third parties
7.433.284 9.161.722
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (19.083) (29.488) impairment losses
Neto 7.414.201 9.132.234 Net
Penyertaan saham Investments in shares
Pihak berelasi 14.991.540 14.991.540 Related parties
Pihak ketiga 24.955 24.955 Third parties
15.016.495 15.016.495
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (12.930) (12.627) impairment losses
Neto 15.003.565 15.003.868 Net
Biaya dibayar dimuka 3.113.095 2.817.153 Prepaid expenses
Pajak dibayar dimuka 215.658 239.701 Prepaid taxes
Aset tetap 81.611.017 73.956.584 Fixed assets
Dikurangi: akumulasi Less: accumulated
penyusutan (22.779.419) (20.415.920) depreciation
Neto 58.831.598 53.540.664 Net
Aset takberwujud 12.505.318 11.425.335 Intangible assets
Dikurangi: akumulasi Less: accumulated
amortisasi (8.295.968) (7.217.467) amortisation
Neto 4.209.350 4.207.868 Net
Aset lain-lain 27.455.802 26.237.140 Other assets
Dikurangi: penyisihan Less: allowance for other
lainnya (2.020.607) (649.811) impairment losses
Neto 25.435.195 25.587.329 Net
Aset pajak tangguhan - neto 2.379.429 5.840.877 Deferred tax assets - net
TOTAL ASET 2.228.096.582 1.877.321.726 TOTAL ASSETS
506
Page 1521
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENT OF FINANCIAL POSITION - PARENT
(lanjutan) ENTITY (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Obligations due
Liabilitas segera 4.533.807 5.701.371 immediately
Simpanan dari nasabah Deposits from customers
Giro Demand deposits
Pihak berelasi 194.433.610 151.347.001 Related parties
Pihak ketiga 445.418.706 399.686.678 Third parties
Total 639.852.316 551.033.679 Total
Tabungan Saving deposits
Pihak berelasi 5.064.520 6.306.784 Related parties
Pihak ketiga 541.146.580 508.232.609 Third parties
Total 546.211.100 514.539.393 Total
Deposito berjangka Time deposits
Pihak berelasi 201.784.760 49.272.237 Related parties
Pihak ketiga 286.830.968 212.042.545 Third parties
Total 488.615.728 261.314.782 Total
Total simpanan dari Total deposits from
nasabah 1.674.679.144 1.326.887.854 customers
Simpanan dari bank lain Deposits from other banks
Giro dan Demand deposits
tabungan and saving deposits
Pihak berelasi 100.746 4.297.930 Related parties
Pihak ketiga 5.935.423 4.686.177 Third parties
Total 6.036.169 8.984.107 Total
Interbank call money Interbank call money
Pihak berelasi 750.375 1.931.400 Related parties
Pihak ketiga 7.263.507 7.330.154 Third parties
Total 8.013.882 9.261.554 Total
Deposito berjangka Time deposits
Pihak ketiga 4.333.527 6.962.430 Third parties
Total simpanan Total deposits from
dari bank lain 18.383.578 25.208.091 other banks
Liabilitas atas efek-efek yang Securities sold under
dijual dengan janji agreements
dibeli kembali to repurchase liabilities
Pihak berelasi 20.212 - Related parties
Pihak ketiga 39.718.767 90.156.012 Third parties
Total 39.738.979 90.156.012 Total
507
Page 1522
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENT OF FINANCIAL POSITION - PARENT
(lanjutan) ENTITY (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
LIABILITAS DAN EKUITAS (lanjutan) LIABILITIES AND EQUITY (continued)
LIABILITAS (lanjutan) LIABILITIES (continued)
Liabilitas derivatif Derivative payables
Pihak berelasi 2.467.837 2.133.504 Related parties
Pihak ketiga 4.373.784 5.190.840 Third parties
Total 6.841.621 7.324.344 Total
Liabilitas akseptasi Acceptance payables
Pihak berelasi 1.608.077 2.529.584 Related parties
Pihak ketiga 5.825.207 6.632.138 Third parties
Total 7.433.284 9.161.722 Total
Efek-efek yang diterbitkan Debt securities issued
Pihak berelasi 4.537.820 2.704.950 Related parties
Pihak ketiga 37.848.779 24.430.859 Third parties
42.386.599 27.135.809
Dikurangi: biaya penerbitan Less: unamortised
yang belum diamortisasi (91.470) (65.122) debt issuance cost
Neto 42.295.129 27.070.687 Net
Estimasi kerugian atas Estimated losses on
komitmen dan commitments and
kontinjensi 869.601 1.089.963 contingencies
Beban yang masih harus dibayar 3.850.787 2.932.234 Accrued expenses
Utang pajak 2.197.750 1.680.876 Taxes payable
Employee benefit
Liabilitas imbalan kerja 5.097.259 4.154.831 liabilities
Provisi 109.665 264.275 Provision
Liabilitas lain-lain 28.379.040 20.871.764 Other liabilities
Pinjaman yang diterima Fund borrowings
Pihak berelasi 956.763 684.425 Related parties
Pihak ketiga 130.578.093 96.803.772 Third parties
Total 131.534.856 97.488.197 Total
Pinjaman dan efek-efek Subordinated loans and
subordinasi marketable securities
Pihak ketiga 190.112 204.015 Third parties
190.112 204.015
Dikurangi: biaya penerbitan Less: unamortised
yang belum diamortisasi (334) (453) issuance cost
Neto 189.778 203.562 Net
TOTAL LIABILITAS 1.966.134.278 1.620.195.783 TOTAL LIABILITIES
508
Page 1523
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENT OF FINANCIAL POSITION - PARENT
(lanjutan) ENTITY (continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
LIABILITAS DAN EKUITAS (lanjutan) LIABILITIES AND EQUITY (continued)
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Attributable equity to
kepada pemilik Entitas Induk the Parent Entity
Modal saham - nilai nominal Share capital -
Rp125 (nilai penuh) Rp125 (full amount)
per lembar saham masing-masing par value per share
pada tanggal 31 Desember 2025 as of 31 December 2025
dan 2024 and 2024
Modal dasar - 1 lembar saham Authorised capital - 1 Dwiwarna
Seri A Dwiwarna dan Series A share and
127.999.999.999 lembar 127,999,999,999 Series B
saham biasa Seri B pada tanggal common share as of 31 December
31 Desember 2025 dan 2024 2025 and 2024
Modal ditempatkan dan disetor - Issued and fully paid-in capital -
1 lembar saham 1 Dwiwarna Series A
Seri A Dwiwarna dan share and 93,333,333,331
93.333.333.331 lembar Series B common shares
saham biasa Seri B pada tanggal as of 31 December 2025
31 Desember 2025 dan 2024 11.666.667 11.666.667 and 2024
Tambahan modal disetor/ Additional paid-in capital/
agio saham 19.661.550 19.661.550 agio
Saham treasuri (403.625) - Treasury shares
Selisih kurs karena Differences arising from
penjabaran laporan translation of
keuangan dalam financial statements in
mata uang asing (240.333) (330.666) foreign currencies
Keuntungan/(kerugian) neto yang belum
direalisasi dari kenaikan/(penurunan) Net unrealised gain/(loss) from
nilai wajar aset keuangan increase/(decrease) in fair value
dalam kelompok nilai wajar of financial assets classified
melalui penghasilan as fair value through other
komprehensif lain setelah comprehensive income
dikurangi pajak tangguhan 866.895 (2.134.527) - net of deferred tax
Selisih bersih revaluasi Net differences in fixed
aset tetap 38.160.893 34.487.954 assets revaluation
Keuntungan neto aktuarial Net actuarial gain from
program imbalan pasti defined benefits
setelah dikurangi program - net of
pajak tangguhan 1.284.061 1.513.798 deferred tax
Penghasilan komprehensif Other comprehensive
lainnya 85.052 85.052 income
Saldo laba (saldo rugi sebesar Retained earnings (accumulated
Rp162.874.901 telah losses of Rp162,874,901
dieliminasi dengan tambahan were eliminated against
modal disetor/agio saham additional paid-in capital/
pada saat kuasi - agio as a result of quasi-
reorganisasi pada reorganisation
tanggal 30 April 2003) on 30 April 2003)
Sudah ditentukan penggunaannya 5.380.268 5.380.268 Appropriated
Belum ditentukan penggunaannya 185.500.876 186.795.847 Unappropriated
Total saldo laba 190.881.144 192.176.115 Total retained earnings
TOTAL EKUITAS 261.962.304 257.125.943 TOTAL EQUITY
TOTAL LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 2.228.096.582 1.877.321.726 EQUITY
509
Page 1524
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND OTHER
KOMPREHENSIF LAIN - ENTITAS INDUK COMPREHENSIVE INCOME - PARENT ENTITY
Tahun yang berakhir
pada tanggal 31 Desember/
Years ended 31 December
2025 2024
PENDAPATAN DAN BEBAN INCOME AND EXPENSE
OPERASIONAL FROM OPERATIONS
Pendapatan bunga 122.269.711 112.305.488 Interest income
Beban bunga (43.968.958) (36.475.504) Interest expense
PENDAPATAN BUNGA - NET INTEREST
NETO 78.300.753 75.829.984 INCOME
Pendapatan operasional lainnya Other operating income
Provisi dan komisi 20.753.457 17.586.474 Fees and commissions
Pendapatan dari kelompok Income from fair value
nilai wajar melalui through profit or loss
laba rugi - neto 5.533.687 3.732.208 classification - net
Lain-lain 10.192.241 10.242.743 Others
Total pendapatan Total other operating
operasional lainnya 36.479.385 31.561.425 income
Pembentukan cadangan kerugian Allowance for impairment
penurunan nilai (4.684.835) (7.159.896) losses
Pembalikan penyisihan Reversal of allowance for
estimasi kerugian estimated losses on
atas komitmen dan commitments and
kontinjensi 261.452 25.381 contingencies
Allowance for other
Pembentukan penyisihan impairment losses
lainnya dan kerugian and operational
risiko operasional - neto (1.279.178) (136.855) risk losses - net
Keuntungan dari penjualan Gain on sale of
efek-efek dari obligasi marketable securities and
pemerintah 210.974 1.041 government bonds
Beban operasional lainnya Other operating expenses
Salaries and employee
Beban gaji dan tunjangan (17.503.548) (14.684.386) benefits expenses
Beban umum dan General and
administrasi (19.723.043) (16.868.310) administrative expenses
Lain-lain (8.721.538) (5.884.851) Others
Total beban operasional Total other operating
lainnya (45.948.129) (37.437.547) expenses
INCOME FROM
LABA OPERASIONAL 63.340.422 62.683.533 OPERATION
Pendapatan bukan Non operating
operasional - neto 124.559 342.689 income - net
LABA SEBELUM BEBAN INCOME BEFORE
PAJAK 63.464.981 63.026.222 TAX EXPENSE
Beban pajak Tax expense
Kini (9.045.956) (9.742.944) Current
Tangguhan (2.879.299) (2.147.315) Deferred
Total beban pajak - neto (11.925.255) (11.890.259) Total tax expense - net
LABA TAHUN NET INCOME
BERJALAN 51.539.726 51.135.963 FOR THE YEAR
510
Page 1525
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND OTHER
KOMPREHENSIF LAIN - ENTITAS INDUK (lanjutan) COMPREHENSIVE INCOME - PARENT ENTITY
(continued)
Tahun yang berakhir
pada tanggal 31 Desember/
Years ended 31 December
2025 2024
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos-pos yang tidak akan Items that will not be
direklasifikasi reclassified to
ke laba rugi profit or loss
Keuntungan revaluasi Gain on fixed assets
aset tetap 3.672.939 - revaluation
Keuntungan aktuarial Actuarial gain from
program imbalan pasti (283.626) 2.134 defined benefits program
Pajak penghasilan Income tax related to
terkait pos-pos yang tidak items that will not be
akan direklasifikasi reclassified to
ke laba rugi 53.889 (406) profit or loss
3.443.202 1.728
Pos-pos yang akan Items that will be
direklasifikasi reclassified to
ke laba rugi profit or loss
Penyesuaian akibat Difference arising from
penjabaran laporan translation of financial
keuangan dalam statements in foreign
mata uang asing 90.333 103.771 currencies
Perubahan nilai wajar aset Changes in fair value of
keuangan dalam financial assets
kelompok nilai wajar classified as fair value
melalui penghasilan through other
komprehensif lain 3.637.460 (321.597) comprehensive income
Pajak penghasilan terkait Income tax related to
pos-pos yang akan items that will be
direklasifikasi reclassified to
ke laba rugi (636.038) 113.898 profit or loss
3.091.755 (103.928)
Penghasilan komprehensif lain Other comprehensive
tahun berjalan - income for the year
setelah pajak penghasilan 6.534.957 (102.200) - net of income tax
TOTAL PENGHASILAN TOTAL COMPREHENSIVE
KOMPREHENSIF INCOME
TAHUN BERJALAN 58.074.683 51.033.763 FOR THE YEAR
LABA PER SAHAM EARNINGS PER SHARE
Dasar dan dilusian (dalam Basic and diluted (full
Rupiah penuh) 552,29 547,89 amount of Rupiah)
511
Page 1526
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
LAPORAN PERUBAHAN EKUITAS - ENTITAS INDUK STATEMENT OF CHANGES IN EQUITY - PARENT ENTITY
31 Desember 2025/31 December 2025
Keuntungan/
(kerugian)
neto
yang belum
direalisasi
dari kenaikan/
(penurunan)
nilai wajar
aset keuangan
dalam kelompok
nilai wajar
melalui
penghasilan Keuntungan
komprehensif neto
Selisih kurs lain setelah aktuarial
karena dikurangi program
Modal saham penjabaran pajak imbalan
yang diperoleh laporan tangguhan/ pasti Saldo laba/Retained earnings
dan dimiliki keuangan Net unrealised setelah
kembali (saham dalam mata gain/(loss) from Selisih dikurangi
Modal Tambahan treasuri)/ Share uang asing/ increase/ (decrease) in bersih pajak Penghasilan
ditempatkan modal disetor/ capital acquired Difference arising fair value of financial revaluasi tangguhan/ komprehensif
dan disetor/ agio saham/ and from translation of assets through other aset tetap/ Net actuarial gain lainnya/ Sudah Belum
Issued and Additional repossessed financial comprehensive Net difference in from defined Other ditentukan ditentukan Total
fully paid-in paid-in (treasury statements in income - net of fixed assets benefits program - comprehensive penggunaannya/ penggunaannya/ ekuitas/
capital capital/agio shares) foreign currencies deferred tax revaluation net of deferred tax income Appropriated Unappropriated Total Total equity
Saldo pada tanggal Balance as of
1 Januari 2025 11.666.667 19.661.550 - (330.666) (2.134.527) 34.487.954 1.513.798 85.052 5.380.268 186.795.847 192.176.115 257.125.943 1 January 2025
Pembagian laba: Distribution of income:
Dividen atas laba bersih Dividend on net income
tahun 2024 - - - - - - - - - (43.510.539) (43.510.539) (43.510.539) for the year 2024
Dividen interim atas laba Interim dividend on net
bersih tahun 2025 - - - - - - - - - (9.324.158) (9.324.158) (9.324.158) income for the year 2025
Pembelian saham treasuri - - (403.625) - - - - - - - - (403.625) Treasury shares
Laba periode berjalan - - - - - - - - - 51.539.726 51.539.726 51.539.726 Net income for the period
Penghasilan komprehensif lain Other comprehensive income
tahun berjalan - - - 90.333 3.001.422 3.672.939 (229.737) - - - - 6.534.957 for the year
Saldo pada tanggal Balance as of
31 Desember 2025 11.666.667 19.661.550 (403.625) (240.333) 866.895 38.160.893 1.284.061 85.052 5.380.268 185.500.876 190.881.144 261.962.304 31 December 2025
512
Page 1527
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
LAPORAN PERUBAHAN EKUITAS - ENTITAS INDUK (lanjutan) STATEMENT OF CHANGES IN EQUITY - PARENT ENTITY (continued)
31 Desember 2024/31 December 2024
Keuntungan/
(kerugian)
neto
yang belum
direalisasi
dari kenaikan/
(penurunan)
nilai wajar
aset keuangan
dalam kelompok
nilai wajar
melalui
penghasilan
komprehensif
lain setelah Keuntungan
dikurangi neto
Selisih kurs pajak aktuarial
karena tangguhan/ program
penjabaran Net unrealised imbalan
laporan gain/(loss) from pasti Saldo laba/Retained earnings
keuangan increase/ setelah
dalam mata (decrease) in fair Selisih dikurangi
Modal Tambahan uang asing/ value of financial bersih pajak Penghasilan
ditempatkan modal disetor/ Difference arising assets through revaluasi tangguhan/ komprehensif
dan disetor/ agio saham/ from translation other aset tetap/ Net actuarial gain lainnya/ Sudah Belum
Issued and Additional of financial comprehensive Net difference in from defined Other ditentukan ditentukan Total
fully paid-in paid-in statements in income - net of fixed assets benefits program - comprehensive penggunaannya/ penggunaannya/ ekuitas/
capital capital/agio foreign currencies deferred tax revaluation net of deferred tax income Appropriated Unappropriated Total Total equity
Saldo pada tanggal Balance as of
1 Januari 2024 11.666.667 18.941.550 (434.437) (1.926.827) 34.487.954 1.512.069 85.052 5.380.268 168.695.914 174.076.182 238.408.210 1 January 2024
Pembayaran dividen dari laba Dividend payment from
bersih tahun 2023 - - - - - - - - (33.036.034) (33.036.034) (33.036.034) 2023 net income
Laba tahun berjalan - - - - - - - - 51.135.963 51.135.963 51.135.963 Net income for the year
Dampak pengalihan pengendalian Impact of control transfer
atas Entitas Anak kepada of a Subsidiary to a
entitas sepengendali - 720.000 - - - - - - - - 720.000 entity under common control
Transfer pendapatan komprehensif lain Transfer of other comprehensive
ke saldo laba karena penghentian income to retained earnings due to
aset keuangan yang diukur derecognition of financial assets
pada nilai wajar melalui penghasilan measured at fair value through
komprehensif lain - - - - - - - - 4 4 4 other comprehensive income
Penghasilan komprehensif lain Other comprehensive income
tahun berjalan - - 103.771 (207.700) - 1.729 - - - - (102.200) for the year
Saldo pada tanggal Balance as of
31 Desember 2024 11.666.667 19.661.550 (330.666) (2.134.527) 34.487.954 1.513.798 85.052 5.380.268 186.795.847 192.176.115 257.125.943 31 December 2024
513
Page 1528
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
LAPORAN ARUS KAS - ENTITAS INDUK STATEMENT OF CASH FLOWS - PARENT ENTITY
Tahun yang berakhir
pada tanggal 31 Desember/
Years ended 31 December
2025 2024
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERATING
OPERASIONAL ACTIVITIES
Penerimaan pendapatan Receipts from interest
bunga 118.395.528 108.978.724 income
Penerimaan pendapatan Receipts from provision
provisi dan komisi 20.753.457 17.586.474 and commission
Pembayaran beban Payments of interest
bunga (41.633.487) (36.026.129) expense
Penerimaan dari
penjualan obligasi Receipts from the sale
pemerintah - diukur of government bonds -
pada nilai wajar measured at fair value
melalui laba rugi 459.317.906 489.210.971 through profit or loss
Pembelian obligasi Acquisition of
pemerintah - diukur government bonds -
pada nilai wajar measured at fair value
melalui laba rugi (469.251.598) (492.395.378) through profit or loss
Pendapatan/(beban) dari Income/(expense) from
kelompok nilai wajar fair value through profit
melalui laba rugi - neto 7.762.266 3.988.278 or loss classification - net
Pendapatan operasional Other operating
lainnya - lain-lain 2.907.318 3.457.309 income - others
Beban operasional Other operating
lainnya - lain-lain (8.414.695) (7.363.540) expenses - others
Salaries and employee
Beban gaji dan tunjangan (16.844.746) (18.944.829) benefits expenses
Beban umum dan General and administrative
administrasi (16.001.034) (12.474.720) expenses
Pendapatan bukan Non-operating
operasional - neto 124.131 341.471 income - net
Pembayaran pajak Payment of corporate
penghasilan badan (8.464.145) (9.769.799) income tax
Arus kas dari aktivitas Cash flows from operating
operasional sebelum activities before
perubahan aset dan changes in operating
liabilitas operasional 48.650.901 46.588.832 assets and liabilities
(Kenaikan)/penurunan atas (Increase)/decrease in
aset operasional: operating assets:
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain (1.103.769) (942.774) and other banks
Efek-efek - diukur pada Marketable securities
nilai wajar melalui - measured at fair
laba rugi (23.382.968) (2.590.292) value through profit or loss
Tagihan lainnya - transaksi Other receivables
perdagangan (617.847) (3.839.639) - trade transactions
Kredit yang diberikan (192.732.039) (236.089.058) Loans
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under agreements
janji dijual kembali 4.394.736 9.039.314 to resell
514
Page 1529
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
LAPORAN ARUS KAS - ENTITAS INDUK (lanjutan) STATEMENT OF CASH FLOWS - PARENT ENTITY
(continued)
Tahun yang berakhir
pada tanggal 31 Desember/
Years ended 31 December
2025 2024
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERATING
OPERASIONAL (lanjutan) ACTIVITIES (continued)
(Kenaikan)/penurunan atas Increase (decrease) in
aset operasional: (lanjutan) operating assets: (continued)
Pajak dibayar dimuka 24.043 56 Prepaid taxes
Biaya dibayar dimuka (295.942) (1.393.054) Prepaid expenses
Aset lain-lain (246.417) 2.846.237 Other assets
Penerimaan atas aset
keuangan yang telah Recovery of written-off
dihapusbukukan 7.284.923 6.785.434 financial assets
Kenaikan/(penurunan) Increase/(decrease) in
atas liabilitas operasional: operating liabilities:
Bank konvensional Conventional banking
Giro 85.817.050 20.798.149 Demand deposits
Tabungan 31.725.356 60.896.869 Saving deposits
Deposito berjangka 224.672.043 9.637.281 Time deposits
Interbank call money (1.247.672) 2.294.658 Interbank call money
Liabilitas segera (1.167.564) 1.218.426 Obligations due immediately
Utang pajak lainnya (64.937) 65.552 Other taxes payable
Liabilitas lain-lain 483.562 627.331 Other liabilities
Kas neto yang (digunakan untuk)/ Net cash (used in)/provided
diperoleh dari aktivitas operasional 182.193.459 (84.056.678) by operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penurunan Decrease
efek-efek - in marketable
selain diukur securities - other
pada nilai wajar than measured at fair value
melalui laba rugi (13.641.222) 798.445 through profit or loss
Penurunan Decrease in
obligasi pemerintah - selain government bonds -
diukur pada nilai wajar other than measured at
melalui laba rugi 15.163.773 20.919.392 fair value through profit or loss
Penerimaan dari penjualan Proceeds from sale of
aset tetap 8.875 1.220 fixed assets
Pembelian aset tetap (3.217.347) (3.085.623) Acquisition of fixed assets
Pembelian aset Acquisition of
tidak berwujud (1.090.276) (1.111.005) intangible assets
Penerimaan dari divestasi penyertaan Proceeds from control transfer
pada Entitas Asosiasi - (20.000) of a Subsidiary
Penerimaan dari pengalihan pengendalian Proceeds from control transfer
atas Entitas Anak - 1.710.000 of a Subsidiary
Kas neto yang diperoleh dari/ Net cash provided by/
(digunakan untuk) aktivitas investasi (2.776.197) 19.212.429 (used in) investing activities
515
Page 1530
PT BANK MANDIRI (PERSERO) Tbk PT BANK MANDIRI (PERSERO) Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN(lanjutan) FINANCIAL STATEMENTS (continued)
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
LAPORAN ARUS KAS - ENTITAS INDUK (lanjutan) STATEMENT OF CASH FLOWS - PARENT ENTITY
(continued)
Tahun yang berakhir
pada tanggal 31 Desember/
Years ended 31 December
2025 2024
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS FINANCING
PENDANAAN ACTIVITIES
Penerimaan dari efek-efek Receipts from debt
yang diterbitkan 23.166.392 - securities issued
Pembayaran atas efek-efek Payments of debt
yang diterbitkan (8.649.473) (15.194.442) securities issued
Penerimaan dari pinjaman Receipts from fund
yang diterima 120.610.330 50.274.160 borrowings
Pembayaran atas pinjaman Payments of fund
yang diterima (90.099.461) (12.149.069) borrowings
Pembayaran atas Payments of
pinjaman dan subordinated loans
efek-efek subordinasi (17.338) (16.887) securitie and marketable
(Penurunan)/kenaikan liabilitas (Decrease)/increase in
atas efek-efek yang dijual securities sold repurchase
dengan janji dibeli kembali (52.470.369) 53.507.692 liabilities under agreements to
Pembayaran liabilitas sewa (1.233.430) (1.361.324) Payments for lease liabilities
Pembayaran dividen (43.510.539) (33.036.034) Payments of dividends
Pembelian saham treasuri (403.625) - Purchase of treasury shares
Penambahan kepemilikan pada Acquisition of interest
Entitas Anak dari kepentingan in Subsidiary from
nonpengendali - (1.019.000) non-controlling interest
Kas neto yang (digunakan untuk)/ Net cash (used in)/ provided by
diperoleh dari aktivitas pendanaan (52.607.513) 41.005.096 for financing activities
KENAIKAN/(PENURUNAN) NETO NET INCREASE/(DECREASE)
KAS DAN IN CASH AND
SETARA KAS 126.809.749 (23.839.153) CASH EQUIVALENTS
DAMPAK PERUBAHAN EFFECTS OF EXCHANGE
SELISIH KURS RATE CHANGES ON
TERHADAP CASH AND
KAS DAN SETARA KAS 2.896.827 3.604.659 CASH EQUIVALENTS
CASH AND CASH
KAS DAN SETARA KAS PADA EQUIVALENTS AT THE
AWAL TAHUN 176.599.107 196.833.601 BEGINNING OF YEAR
CASH AND CASH
KAS DAN SETARA KAS PADA EQUIVALENTS AT THE
AKHIR TAHUN 306.305.683 176.599.107 END OF YEAR
Kas dan setara kas Cash and cash equivalents
pada akhir tahun at the end of year
terdiri dari: consists of:
Kas 24.868.663 23.325.843 Cash
Giro pada Current accounts with
Bank Indonesia 207.566.182 88.185.407 Bank Indonesia
Giro pada Current accounts with
bank lain 58.172.265 45.307.695 other banks
Investasi jangka pendek Liquid short-term
likuid dengan investments with
jangka waktu jatuh a period of time
tempo tiga bulan maturity of three
atau kurang sejak months or less from
tanggal perolehan 15.698.573 19.780.162 the date of acquisition
Total kas dan Total cash and
setara kas 306.305.683 176.599.107 cash equivalents
516
Page 1531
2025 Laporan Tahunan
Annual Report
Alamat Kantor Pusat
Head Office Address
Jl. Proklamasi No.31
Kecamatan Menteng, Kota Jakarta Pusat,
Daerah Khusus Ibukota Jakarta 10320
Indonesia
Names mentioned 195 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT Bank Mandiri Taspen
p.1 ×354
unresolved
org
PT Bank Mandiri Taspen Melanjutkan Pertumbuhan Berkelanjutan
p.5
unresolved
org
Bank Mandiri VIP.
p.5
unresolved
org
PT Bank Mandiri Taspen Meningkatkan Keunggulan Bisnis Melalui
p.7
unresolved
org
Bank Mandiri Taspen Dalam Industri
p.9
unresolved
org
Bank Mandiri Taspen Position
p.9
unresolved
org
Bank Soundness Level
p.9
unresolved
org
Financial Services Authority
p.10 ×7
unresolved
org
Bank Risk Management Approach
p.10
unresolved
person
Kebijakan Keberagaman
· Komisaris
p.11
unresolved
org
Bank Mantap The Overview
p.12
unresolved
org
Bank Mantap
p.12 ×14
unresolved
org
PT Bank Mandiri Taspen Segmen Produk Kredit Credit
p.13
unresolved
org
Bank Mandiri Taspen Pos Bonds I
p.14
unresolved
org
Menteri
p.14 ×2
unresolved
org
Bank Mandiri Law
p.14
unresolved
org
Obligasi (Persero) Tbk
p.14
unresolved
org
PT Bank Sinar Harapan
p.14
unresolved
org
Bank Mandiri Taspen Bali
p.14
unresolved
org
Mandiri (Persero) Tbk
p.14 ×4
unresolved
org
PT Bank Sinar
p.14 ×2
unresolved
org
Exchange. (Persero) Tbk
p.14
unresolved
org
Medium Term Notes (Persero) Tbk
p.14
unresolved
org
Bank Mantap’s Authorized
p.14
unresolved
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Bank HAM
p.14
unresolved
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Bank Pasar Sinar Harapan Bali.
p.14 ×2
unresolved
org
Minister of Law
p.14 ×2
unresolved
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Bank Mandiri Day
p.15
unresolved
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Bank Berdasarkan BRI Danareksa Sekuritas
p.15
unresolved
org
Indonesia Stock Exchange
p.15 ×3
unresolved
org
Bank Umum Continuous Public Issuance
p.15
unresolved
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PT Asabri Having Cooperation
p.16
unresolved
org
Kementerian Pertahanan Republik Indonesia.
p.16
unresolved
org
PT ASABRI. Sampai
p.16
unresolved
org
PT ASABRI. As
p.16
unresolved
org
PT ASABRI. Peningkatan Kualitas Layanan Melalui Penguatan Infrastruktur
p.16
unresolved
org
PT Bank Mandiri Taspen Memiliki Induk Perusahaan
p.17
unresolved
org
Bank Mandiri Taspen. This
p.17
unresolved
org
PT Bank Mandiri Taspen Sebagai
p.19
unresolved
org
PT Bank Mandiri Taspen Retiree Welfare Improvement Program
p.21
unresolved
org
PT Bank Mandiri Taspen The Bank
p.23
unresolved
org
PT Bank Mandiri Taspen Pendapatan Bunga
p.27
unresolved
org
Bank Giro
p.28
unresolved
org
Bank Indonesia
p.28 ×5
unresolved
org
PT Bank Mandiri Taspen Informasi Saham Stock Information
p.35
unresolved
org
Bank Mandiri Taspen Table
p.36
unresolved
org
Bank Mandiri Taspen Bond Information
p.36
unresolved
org
Bank Mandiri Taspen Tahap I Tahun
p.36 ×2
unresolved
org
PT Bank Mandiri Taspen Tingkat Suku
p.37
unresolved
org
Bank Mandiri Taspen Beri Bantuan CSR
p.38
unresolved
org
Bank Mandiri Taspen Luncurkan Fitur Online Onboarding
p.38
unresolved
org
Bank Mandiri Taspen Pontianak Gelar Mantap Cooking Club
p.38
unresolved
org
Bank Mandiri Taspen Pontianak
p.38
unresolved
org
Kementerian BUMN
p.39
unresolved
org
PT Klik
p.40 ×2
unresolved
org
Bank Mandiri Opening Warung Mantap Sejahtera
p.41
unresolved
org
Pemerintah Kota Payakumbuh
p.41
unresolved
org
Bank Mandiri Bank Mandiri Taspen
p.41 ×2
unresolved
org
PT AXA Mandiri Financial Services
p.42 ×2
unresolved
org
PT Bank Mandiri Taspen Puji
p.47
unresolved
org
Bank Mandiri Taspen's
p.47 ×9
unresolved
org
Bank References
p.47
unresolved
person
Directorate
· Wakil Direktur Utama
p.48 ×2
unresolved
org
PT Bank Mandiri Taspen Analisis Atas Kinerja Bank
p.49
unresolved
org
PT Bank Mandiri Taspen Kredit Non UMKM
p.51
unresolved
org
PT Bank Mandiri Taspen Peranan Direksi
p.53
unresolved
org
PT Bank Mandiri Taspen Human Capital
p.55
unresolved
org
Bank Mandiri Taspen Taspen
p.55 ×6
unresolved
org
Dana Pensiun ASN
p.55
unresolved
org
Bank Mandiri Taspen's Taspen
p.55
unresolved
org
Bank Mandiri. Di
p.55
unresolved
org
Bank Mandiri Agent
p.55
unresolved
org
Bank Business Group Bank Mandiri Taspen
p.58
unresolved
org
PT Bank Mandiri Taspen Informasi
p.61
unresolved
person
Panji Irawan
· Direktur
p.62 ×4
unresolved
—
Lanasier
· Director
p.62
unresolved
—
Henrisa Yunan Lubis
· Direktur
p.62 ×4
unresolved
—
Rima Cahyani
· Direktur Keuangan
p.62 ×3
unresolved
—
Cahyani
· Director
p.62
unresolved
—
Nasution
· Direktur
p.62
unresolved
org
PT Bank Mandiri Taspen Penutup
p.63
unresolved
org
Bank Mandiri Taspen. Taspen. Memasuki
p.63
unresolved
org
PT Bank Mandiri Taspen Direksi
p.65
unresolved
org
PT Bank Mandiri Taspen Dampaknya
p.69
unresolved
person
Amid
· Komisaris
p.69
unresolved
org
Bank Soundness Levels. As
p.70
unresolved
org
Bank Soundness
p.72
unresolved
org
Bank Mandiri Taspen. Pengawasan Aktif
p.72
unresolved
person
Committee. Based
· Komisaris
p.72
unresolved
org
Bank Mandiri Taspen. Bank Mandiri Taspen.
p.73 ×4
unresolved
org
PT Bank Mandiri Taspen Bank
p.75
unresolved
person
Committees Under
· Komisaris
p.75
unresolved
—
Junaidi Hisom
· Komisaris
p.77
unresolved
person
Marjana
· Komisaris
p.77 ×3
unresolved
person
Suwartini
· Komisaris Independen
p.77 ×2
unresolved
person
Edi Eko Cahyono
· Komisaris
p.77 ×3
unresolved
person
Vice
· President Director
p.80 ×2
unresolved
person
Funding
· Direktur Bisnis
p.80
unresolved
org
PT Bank Mandiri Taspen Statement Letter Members
p.81
unresolved
org
PT Bank Mandiri Taspen We
p.81
unresolved
org
PT Bank Mandiri Taspen Nama Panggilan
p.84
unresolved
person
Ida Bagus Alit Sudiatmika
p.84 ×2
unresolved
org
Menteri Kehakiman Republik Indonesia
p.84
unresolved
person
Sudiatmika
p.84
unresolved
org
Minister of Justice
p.84 ×2
unresolved
org
PT Bank Mandiri Taspen Akses Informasi Information Access
p.85
unresolved
org
Bank Official Whatsapp
p.85
unresolved
org
PT Bank Mandiri Taspen KANTOR CABANG BRANCH OFFICES
p.87
unresolved
org
Bank Mandiri Mantap
p.89
unresolved
org
PT Bank Mandiri Taspen Riwayat Singkat Perusahaan Brief
p.91
unresolved
person
Ida Sudiatmika
· Notaris
p.91
unresolved
org
PT Bank Sinar Harapan Bali.
p.91
unresolved
person
I Gusti Ngurah Putra Wijaya
p.91 ×3
unresolved
org
Minister of Law and Human Rights
p.91
unresolved
org
PT Bank Mandiri Taspen Perubahan Data
p.93
unresolved
org
Kementerian Hukum dan Hak Asasi Manusia Republik
p.93
unresolved
org
Direktorat Jenderal Administrasi Hukum Umum
p.93
unresolved
person
Zulkifli Harahap
p.93
unresolved
org
Menteri Hukum Republik Indonesia
p.93
unresolved
org
PT Bank Sinar Harapan Harapan Bali
p.93
unresolved
org
PT Bank Mandiri Taspen Post
p.93
unresolved
org
PT Bank Mandiri Taspen MISI Mission Menciptakan
p.95
unresolved
org
Bank Mandiri Taspen. Do
p.96
unresolved
org
Bank Mandiri Taspen. Adalah
p.96
unresolved
org
PT Bank Mandiri Taspen. These
p.112
unresolved
org
PT Bank Mandiri Taspen Nama
p.113
unresolved
org
PT Bank Mandiri Taspen Rudi As Aturridha
p.115
unresolved
org
Sertifikasi Manajemen Risiko.
p.115
unresolved
org
PT Kereta Api
p.115
unresolved
org
PT Bank Chinatrust Indonesia
p.116 ×2
unresolved
org
Bank Pembangunan Daerah Jawa Barat Tbk
p.116 ×4
unresolved
org
Daerah Jawa Barat Tbk
p.116
unresolved
org
Jawa Barat Tbk
p.116
unresolved
org
PT Bank Mandiri Taspen Henrisa Yunan Lubis
p.117
unresolved
org
Indonesia (Persero) Tbk
p.117 ×5
unresolved
org
PT Tenarin Innovasi Indonesia
p.117 ×2
unresolved
org
PT Bank Mandiri Taspen Mahrauza Purnaditya
p.119
unresolved
org
PT Dahana
p.120 ×2
unresolved
org
PT Bank Mandiri Taspen Noer Fajrieansyah
p.121
unresolved
person
Prof. Dr. Moestopo
p.121 ×2
unresolved
org
Bank Taspen
p.121 ×2
unresolved
org
Realty Tbk
p.121
unresolved
org
PT Perusahaan Perdagangan Indonesia (Persero)
p.121
unresolved
org
PT Dharma Niaga Putera Steel
p.121 ×2
unresolved
org
PT Petrokimia Gresik
p.121 ×2
unresolved
person
Akta Keputusan Sirkuler
· Direktur Utama
p.122
unresolved
person
Circular Decree
· President Director
p.122 ×2
unresolved
org
PT Bank Mandiri Taspen Tabel Komposisi
p.123
unresolved
org
PT Bank Mandiri Taspen Profil Pejabat Eksekutif Executive
p.135
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